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VENKANNA BABUTHE ANDHRA PRADESH
ACCOUNTS CODE
Volume-I
(Third Edition)
(Updated upto August, 2014)
THE ANDHRA PRADESH
ACCOUNTS CODE
Volume-I
(Third Edition)
(Updated upto August, 2014)
PREFACE
The existing Andhra Pradesh Account Code Volume-I was last revised in 1976 and many
changes have taken place in accounting procedures since then, i.e., during the last 38 years. It
is time to revise the Code. While revising the Code in this Third Edition, the provisions of the
following Rules and Regulations have been incorporated:-
(i) Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act,
1971;
(ii) Controller General of Accounts, Ministry of Finance letters dated 05-10-1986 and
23-03-1988 on Pension/Leave Salary allocation;
(iii) Account Code for Accountants General; and
(iv) Government Account Rules, 1990 issued by Government of India.
2. The Andhra Pradesh Accounts Code comprises the Comptroller and Auditor General’s
Rules issued in the new Account Code together with ‘Local Rulings’ relating to local variations in
accounts procedure. The Comptroller and Auditor General’s Account Code is divided into four
volumes, viz., :-
Volume – I – General Principles and Methods of Accounts,
Volume – II – Treasury Accounts,
Volume – III – Departmental Accounts, and
Volume – IV – Accounts kept in Accounts Offices.
Volume IV of Comptroller and Auditor General’s Account Code is not included in the
Andhra Pradesh Account Code, as it contains only instructions regarding the maintenance of
Accounts in Accounts Offices. The Andhra Pradesh Account Code is, therefore issued in three
Volumes, which correspond to the first three of the Comptroller and Auditor General’s Account
Code.
3. Volume I of the Code describes the functions of the Comptroller and Auditor General of
India in relation to Government accounts and the General Guidelines of the system of these
accounts and also sets out the main directions issued by him with the approval of the President
by virtue of the provisions of Article 150 of the Constitution. The list of Major and Minor Heads
of Account of Central and State receipts and disbursements, which forms an Appendix to
Volume I of the Comptroller and Auditor General’s Account Code, has been printed and issued
by him separately for convenience of reference. Extracts from this list relating to State
transactions have been printed as Appendix (1) to Andhra Pradesh Budget Manual.
The Comptroller and Auditor General had explained the general position in regard to
accounting arrangements as given below:-
“The instructions contained in this List and the directions contained in this Volume should,
unless the contrary intention has been expressed, be considered as mandatory and binding on
all concerned. Chapter 2 of this Volume while being descriptive of the accounting
arrangements must be considered as prescribing a system of accounts the detailed directions
concerning which are contained in the subsequent Volumes of this Code. The Incidence Rules
which are included in this Volume (Appendix 3), based as they are on arrangements made
[1]
between the different Governments by mutual agreement, do not fall strictly within the scope
of the directions under Article 150 of the Constitution. It has been recognized, however, that
once arrangements of this has been accepted by the Governments concerned, it forms basis of
the proper accounting for the transactions to which it relates. It will not, therefore, be possible
to make any modifications in such an arrangement without considering the consequential
changes in the accounting arrangements. No Incidence Rule included in this Volume can be
modified without the concurrence of the Comptroller and Auditor General-cum-President.”
Certain rules of the Comptroller and Auditor General in Volume I vest power in the State
Government to frame rules or to issue orders in regard to particular matter, e.g., Article 43 and
the Note and Article 59. The rules and orders issued by the State Government on such subjects
have been incorporated as “Local Rulings” under the relevant Articles. Similarly certain rules of
local interest which are not inconsistent with the basic principles laid down by the Comptroller
and Auditor General, have been included as “Local Ruling” in the relevant places for
convenience of reference.
4. Volume II of the Code contains the directions of Comptroller and Auditor General
relating to the initial accounts kept by Treasuries and the form in which Accounts are rendered
by them to the Audit and Accounts Offices under his control. Similarly, Volume III contains the
Comptroller and Auditor General’s directions regarding the initial and subsidiary accounts kept
by Public Works and Forest Departmental Officers and the Accounts submitted by these
Officers to Audit and Accounts Offices.
“Article 150 of the Constitution and Sections 10, 11 and 12 of the Comptroller and
Auditor General’s (Duties Powers and Conditions of Service) Act, 1971 confers on the
Comptroller and Auditor General-cum-President full powers to issue directions regarding the
form in which the initial and subsidiary accounts in any department of the Central or State
Government should be kept and such power is obviously necessary in order to enable the
Comptroller and Auditor General to discharge his responsibility for keeping the accounts of the
Central and State Governments.
5. The Directions and “Local Rulings” in the Andhra Pradesh Account Code supercede
instructions relating to accounts procedure in the Andhra Pradesh Treasury Code, the Andhra
Pradesh Financial Code, and the Andhra Pradesh Public Works Accounts Code and the Andhra
Pradesh Forest Department Account Code.
6. Amendments to the Comptroller and Auditor General’s rules included in the Andhra
Pradesh Account Code can be made only by the Comptroller and Auditor General with the
approval wherever necessary, of the President. The Andhra Pradesh Government have the
power to alter the “Local Rulings” relating to matters in respect of which the Comptroller and
Auditor General’s rules vest power in the State Government to frame rules. Any Officer who
notices an error or omission in this code should report it to the head of his department. If the
Head of the Department considers that there is a real error or omission requiring amendment,
he should submit suitable proposals to the Government in the Administrative Department.
Such proposals should be submitted through the Accountant General, who will forward them
with his comments to the Government in the administrative department. The administrative
department needs to consult the Finance (TFR) Department before the Comptroller and Auditor
General is addressed for approval to an amendment to any of the rules and before any order is
issued amending any “Local Ruling”.
[2]
7. As there has been a great demand for the supply of copies of this edition from several
offices, the Andhra Pradesh Account Code Volume-I brought up-to-date and got reprinted as
third edition. While doing this, opportunity has been used to make the following changes in the
rules, Local Rulings, issued by State Government:-
(a) Certain consequential and formal amendments, that are necessitated in the changed
circumstances, have been made;
(b) All amendments issued by Andhra Pradesh Government from 1974 to 2014 have been
incorporated.
(c) The provisions of Articles which have become redundant have not been printed in this
volume. However, if any reference is to be made to such provisions, the previous
volume of Andhra Pradesh Account Code may be referred to.
8. This Compilation has been possible due to the meticulous efforts of Sri V.Mallikharjuna
Sarma, Sr. Audit Officer (Retd.) (A.G’s Office), Sri K.V.S.K.S. Papa Rao, Deputy Secretary to
Government, Sri J. Venkateswara Reddy, Asst. Secretary to Government, and Sri A.
Venkateswara Rao, Section Officer, TFR Section. It is hoped that this book will fully satisfy the
needs of Officials dealing with Departmental accounts in their day to day work.
L. PREMACHANDRA REDDY, AJEYA KALLAM,
Y TO GOVERNMENT
SECRETART PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT FINANCE DEPARTMENT
GOVERNMENT OF ANDHRA PRADESH GOVERNMENT OF ANDHRA PRADESH
[3]
THE ANDHRA PRADESH ACCOUNT CODE
Subject Index Page
No.
Volume‐I
General Principles and Methods of Accounts 1‐2
Definitions 1‐2
Chapter I
Functions of the Comptroller and Auditor‐General in relation to Accounts 3‐6
Comptroller and Auditor‐General’s (Duties, Powers and Conditions of Service) Act,1971 3‐6
Special Provisions Relating to Railways, Posts, Telecommunications and Defence Dept. 6
Appropriation Accounts 7
Chapter 2
General Outlines of the System of Accounts 8
Consolidated Funds, Contingency Funds and Public Accounts of India and of the States 8‐9
Account of the Central and State Government with the Bank 9‐11
Transactions of other Governments in State Treasuries 11‐12
State transactions in Central Treasuries. 12
General Outlines of the System of Accounts. 12‐‐15
Accounts between different Account Circles 15‐17
Annual Finance Accounts of the Central and State Governments 17‐18
General Principles and Methods of Accounts 18
Proforma Accounts 18‐19
Journal and Ledger 19
Chapter 3
General 20
Period of Accounts 20
Cash basis of Accounts 20
Currency in which Accounts are kept 20
Form of Accounts 20
Main Divisions of Accounts 20‐21
Sectors and Sub‐sectors of Account 22‐24
Classification of Expenditure as ‘Charged or as ‘Voted’ 24
Major, Minor and Detailed Heads 24
Classification of transactions in Accounts 24
General Limitations 24‐25
General Principles of Classification 25
General Principles of Expenditure between “Capital and Revenue” 25‐26
Important General orders Governing Classifications 27
Pay and Allowances (other than Traveling Allowances) of Government servants 27
Travelling Expenses 27
Expenditure on Public works 28
Contribution made by or to Government 28‐29
Refunds of Revenue 29
Classification of Transactions under “Civil Advances” 29‐30
[1]
Classification of Transactions under “Suspense” 30
Exchange in respect of Transactions in England and the Missions Abroad 30
Important special orders governing classification of certain individual Transitions Cost 30
of acquisition of land
Sale proceeds of Government Land and Buildings. 31‐32
Municipal Rates and Taxes 32‐33
Cost of Survey of India and other Scientific Parties accompanying a military expedition 33
General Methods of Accounting 33
Accounting for transactions pertaining to more than one major heads of account. 33‐34
Recorded of capital expenditure in accounts. 34
Accounting for transactions relating to Schedule areas. 35
Accounting for losses ‐ Exhibition of recoveries in Government Accounts 35
Accounting for Recoveries of Over Payments. 35
Accounts of Government Commercial Departments or Undertakings 36
Working expenses of commercial departments 36
Transactions with other Government and Account Circles 36
Rectification of misclassification 36
Writes‐off from Balanced heads to ‘Government’ 36‐37
Accounts to work from balance to balance 37
Annexure – A 37‐39
Annexure – B 39‐41
Annexure – C 41
Account Code for Accountants General 41
Object of Transfer Entries 41
General Rules 41
Correction of Accounts 41‐42
Outline of Procedure 42‐44
Closing of the Combined Transfer Ledger and Abstract 44
Chapter – 4
Directions regulating Inter Departmental Transfers 45
Introductory 45
Adjustments between Governments 45‐46
Adjustments with Foreign Governments, outside bodies etc. 46
Inter‐Departmental Adjustments 46‐51
General. 51‐53
Annexure 53
Chapter 5
Directions regulating the Exhibition of Recoveries of Expenditure in Government
Accounts Introductory 54
Recoveries from Private Persons or Bodies and Governments Outside India 54
Recoveries by one Government from another. 54‐55
Classification of Recoveries made by one Department from another department of the
same Government 55
Receipts and Recoveries on Capital Account. 55
[2]
Settlement of Doubts or Disputes. 56
Chapter‐6
Directions Regulating the Exhibition of Losses in Government Accounts 57
Introductory 57
Receipts 57
Buildings, Lands, Stores and Equipment. 57
Cash in Hand, whether in Treasuries or in Departmental Charge. 57
Irregular or Unusual Payments 58
Inevitable Losses. 58
Exhibition of Losses in Appropriation Accounts. 58
Appendix 3
Principles and Rules regulating the Distribution of Certain Charges and Receipts 59
between Governments
A– Introductory 60
B – Pay, Allowances, Pensions, etc. 60
I. Incidence of Pay and Allowances, other than Leave Salaries. 60‐65
II‐Incidence of Leave Salaries. 66‐69
Section – III is deleted. 70
IV – Incidence of Pensions 70‐71
V , VI and VII ‐ Deleted 71
VII – A Incidence of Family Pensions in respect of Armed Forces Officers and of Civil
Officers serving with the Armed Forces. 71‐72
C – Other Charges. 72
VIII – Incidence of Expenditure Involved in Audit and keeping Accounts 72‐73
IX – Incidence of Grants of Land Alienations 73
X. Incidence of the Cost of Police Functions on Railways including the Cost of protecting 74
Railway Bridges.
XI. Incidence of the Cost of Police Functions on Railways including the Cost of 74
protecting Railway Bridges.
XII – Incidence of the charges relating to the maintenance and demarcation of, and 75
disputes over, boundaries.
XII – A. Miscellaneous local rulings on certain charges. 76‐79
Other Charges 79‐80
D‐Receipts 80
XIII‐Incidence of leave Salary and pension Contributions recovered in respect of 80
Government Servants lent on Foreign service
[3]
THE ANDHRA PRADESH ACCOUNT CODE
Alphabetical Index
A
Account Circles‐ Transactions with other Governments and ‐ Page‐36
Accountant General, Page‐1
Accounting for losses‐Page‐35
Accounting for Recoveries of Overpayments‐Page‐35
Accounting for transactions pertaining to more than one major heads of account‐Page‐33‐34
Accounting for transactions relating to Schedule Areas‐Page‐35
Accounts between different Account Circles‐Page‐15‐17
Accounts of Government Commercial Departments or Undertakings‐Page‐36
Adjustments between Governments‐Page‐45‐46
Adjustments with Foreign Governments, outside bodies etc.‐Page‐46
Annual Finance Accounts‐Page‐17‐18
Appropriation Accounts, Page‐7
B
‘Bank’, Page‐1
Buildings, Lands, Stores and Equipment‐Page‐57
C
CAG’s (DPC) Act, 1971, Page‐3
Capital Expenditure in accounts‐Page‐34
Cash basis of Accounts‐Page‐20
Cash in Hand, whether in Treasuries or in Departmental Charge‐Page‐57
Central and State Government Account with the Bank, Page‐9
Central Treasuries ‐ State transactions in, Page‐12
Chief Accounting Authority, Page‐1
Civil Accounts Officer, Page‐1
Classification of Expenditure as ‘Charged or as ‘Voted’‐Page‐24
Classification of recoveries made by one Department from another Department of the same
Government‐ Page‐55
Classification of transactions in Accounts ‐ General Limitations‐Page‐24‐25
Classification of Transactions under “Civil Advances”‐Page‐29‐30
Classification of Transactions under “Suspense”‐Page‐30
Commercial Departments or Undertakings‐Page‐36
Commercial Departments‐ Working expenses of ‐ Page‐36
Comptroller and Auditor General, Page‐1
Consolidated Fund, Page‐1
Consolidated Funds, Contingency Funds and Public Accounts of India and of the States, Page‐8‐9
Constitution’, Page‐2
[4]
Contingency Fund”, Page‐2
Contribution made by or to Government‐Page‐28‐29
Controller General of Accounts, Page‐1
Cost of acquisition of land‐Page‐30
Cost of Survey of India and other Scientific Parties accompanying a Military Expedition‐Page‐33
Currency in which Accounts are kept‐Page‐20
D
Defence Department’, Page‐2
Definitions, Page‐1
E
Exchange in respect of Transactions in England and the Missions Abroad‐Page‐30
Exhibition of Losses in Appropriation Accounts‐Page‐58
Exhibition of recoveries in Government Accounts‐Page‐35
Expenditure on Public Works‐Page‐28
F
Form of Accounts‐Page‐20‐21
Functions of the Comptroller and Auditor‐General in relation to accounts‐Page‐3
G
‘Government’, Page‐2
General Methods of Accounting ‐ Accounting for transactions pertaining to more than one
major heads of account‐Page‐33‐34
General Outlines of the System of Accounts‐Page‐12‐15
General principles and methods of accounts, Page‐1
General Principles and Methods of Accounts‐Page‐18
General Principles of Classification‐Page‐25
General Principles of Expenditure between “Capital and Revenue”‐Page‐25‐26
H
I
Important General orders governing Classification‐Page‐27
Important Special Orders governing classification of certain Individual transitions Cost of
acquisition of land‐Page‐30
Incidence of Expenditure Involved in Audit and keeping Accounts‐Page‐70‐73
Incidence of Family Pensions in respect of Armed Forces Officers and of Civil Officers serving
with the Armed Forces‐Page‐71‐72
Incidence of Grants of Land Alienations‐Page‐73
Incidence of Leave Salaries‐Page‐66
Incidence of leave Salary and pension Contributions recovered in respect of Government
Servants lent on Foreign Service‐Page‐80
Incidence of Pay and Allowances, other than Leave Salaries‐Page 60‐65
Incidence of Pensions‐Page‐70‐71
Incidence of the charges relating to the maintenance and demarcation of, and disputes over,
boundaries‐Page‐75
[5]
Incidence of the Cost of (1) Forest Surveys carried out by the Survey of India and (2) Forest
Maps prepared by that Department‐Page 74
Incidence of the Cost of Police Functions on Railways including the Cost of protecting Railway
Bridges‐Page‐74
Inevitable Losses‐Page‐58
Inter‐Departmental adjustments‐Page 46
Irregular or Unusual Payments‐Page‐58
J
Journal and Ledger‐Page‐19
K
L
Land and Buildings‐Page‐31
Losses‐ Accounting for ‐ Page‐35
M
Main Divisions of Accounts‐Page‐20‐21
Major, Minor and Detailed Heads‐Page‐24
Military Expedition‐Page‐33
Missions Abroad‐Page‐30
Municipal Rates and Taxes‐Page‐32‐33
N
O
Other Governments in State Treasuries ‐ Transactions of, Page‐11‐12
Overpayments‐ Recoveries of ‐ Page‐35
P
Pay and Allowances (other than Travelling Allowances) of Government servants‐Page‐27
Period of Accounts‐Page‐20
Proforma Accounts‐Page‐18‐19
Public Account, Page‐2
Public Accounts of India and of the States, Page‐8
Q
R
Railways, Posts, Telecommunications and Defence Department ‐ Special Provisions Relating to –
Page‐7
Receipts and Recoveries on Capital Account‐ Page‐55
Receipts‐Page 57
Recording of Capital Expenditure in accounts‐Page‐34
Recoveries by one Government from another‐Page 54‐55
Recoveries from Private Persons or Bodies and Governments Outside India‐Page 54
Recoveries of Overpayments‐Page‐35
Refunds of Revenue‐Page‐29
Reserve Bank, Page‐2
[6]
S
Sale proceeds of Government Land and Buildings‐Page‐31
Schedule Areas‐Page‐35
Scientific Parties accompanying a Military Expedition‐Page‐33
Sectors and Sub‐sectors of Account‐Page‐22
Settlement of Doubts or Disputes‐Page‐55
Special Provisions Relating to Railways, Posts, Telecommunications and Defence Department,
Page‐6
State Government Account with the Bank, Page‐9
State transactions in Central Treasuries‐ Page 12
State transactions in Central Treasuries, Page‐12
State, Page‐2
System of Accounts‐ General Outlines of the ‐ Page‐112
T
The Constitution, Page‐2
Transactions of other Governments in State Treasuries, Page‐11
Transactions with other Governments and Account Circles‐Page‐36
Travelling Expenses‐Page‐27
Treasury, Page‐2
U
Undertakings‐Page‐36
V
‘Voted’ Expenditure‐Page‐24
W
Working expenses of ‐ Commercial Departments‐ Page‐36
X
Y
Z
[7]
[8]
THE ANDHRA PRADESH ACCOUNT CODE
VOLUME‐I
GENERAL PRINCIPLES AND METHODS OF ACCOUNTS
Definitions
In this volume, unless the context otherwise required, the following expressions have
the meanings hereby respectively assigned to them‐that is to say‐
(a) ‘Accountant General’, means the Head of an Office of Accounts subordinate to the
Comptroller and Auditor General of India.
(b) ‘Bank’ means any branch of the State Bank of India acting as the agent of the
Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act,
1934 (2 of 1934), any branch of a subsidiary bank as defined in Section 2 of the State Bank of
India (Subsidiary Banks) Act, 1959 (38 of 1959) which is authorized to transact Government
business as agent of the State Bank of India, or any branch of a bank as may be appointed by
the Reserve Bank of India as its agent under the provisions of sub‐section(1) of Section 45 of
the Reserve Bank of India Act, 1934 (2 of 1934);
(c) “Chief Accounting Authority” means the Secretary of a Ministry or Department of
the Government of India in which the Departmentalized System of Accounting has been
introduced and in the case of a Union Territory with separated accounts, it’s Chief
Secretary/Chief Commissioner.
(d) “Civil Accounts Officer”, means an Accounts Officer subordinate to the Comptroller
and Auditor General, or a Principal Accounts Officer and or Pay and Accounts Officer
functioning under the Scheme of Departmentalization of Central Government (Civil)
Accounts or under separated accounts set up of Union Territories, Government or
Administration as the context may imply. The expression ‘Civil Accounts Office’ should also
be construed accordingly.
(e) ‘Comptroller and Auditor General’ means the Comptroller and Auditor General of
India appointed under Article 148 of the Constitution of India.
(f) ‘Controller General of Accounts’ means the Controller General of Accounts in the
Ministry of Finance (Department of Expenditure), who inter alia, is responsible for
prescribing the form of accounts of the Union and States, and to frame, or revise, Rules and
Manuals relating thereto on behalf of the President of India in terms of Article 150 of the
Constitution of India, on the advice of the Comptroller and Auditor General of India.
(g) “Consolidated Fund” means the Consolidated Fund of India or of a State, referred
to in clause(1) of Article 266 of the Constitution, or of a Union Territory Government,
referred to in Section 47 of the Union Territories Act, 1963, or all the three, as the context
may imply (Appendix 3).
1
(h) ‘Contingency Fund”, means the contingency Fund of India established in pursuance
of clause (1) of Article 267 of the Constitution or the Contingency Fund of a State
established in pursuance of clause (2) of Article 267 of the Constitution, or the Contingency
Fund of a Union Territory Government established in pursuance of Section 48 of the Union
Territories Act, 1963, or all the three, as the context may imply (Appendix‐3).
(i) ‘Defence Department’ means that Department of the Central Government, whose
expenditure is met from the Demands for Grants relating to Defence Services.
(j) ‘Government’ means the Central (Union) Government or State Government, or
Union Territory Government, or all the three, as the context may imply.
(k) ‘Public Account’ means the Public Account of India or the Public Account of a State
referred to in clause 2 of Article 266 of the Constitution or both as the context may imply
(Appendix‐3).
(l) ‘Reserve Bank’ means any office or branch of the Banking Department, of the
Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934).
(m)’State’, except where it appears otherwise from the context, refers to a State
included in the First schedule to the Constitution.
(n) ‘The Constitution’, means the Constitution of India.
(o) ‘Treasury’, includes a Sub‐Treasury, Pay and Accounts Officer and Assistant Pay and
Accounts Officer. It also includes Pay and Accounts Officer (Works and Accounts).
2
CHAPTER 1
FUNCTIONS OF THE COMPTROLLER AND AUDITOR‐GENERAL
IN RELATION TO ACCOUNTS
Comptroller and Auditor‐General’s (Duties, Powers and Conditions of Service) Act, 1971
Article 1. The functions of the Comptroller and Auditor‐General are derived mainly
from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 envisages
an Act of Parliament to regulate the duties and powers of the Comptroller and Auditor‐
General. Parliament has enacted the Comptroller and Auditor‐General’s (Duties, Powers and
Conditions of Service) Act, 1971 (herein after called the Act) which came into force from 15th
December, 1971.
The Act prescribes inter alia duties and powers of the Comptroller and Auditor‐
General in relation to the Accounts of the Union, the States, Union Territories and other
authorities and bodies.
Till the Act came into force, Comptroller and Auditor‐General, under the transitional
provisions in Article 149 of the Constitution, continued to perform the duties and exercise
powers in relation to the accounts of the Union and of the States as provided in the Audit
and Accounts Order, 1939 as adopted. The Act has superseded the provisions of the said
Order.
The relevant provisions of the Comptroller and Auditor‐General’s (Duties, Powers and
Conditions of Service) Act, 1971 (duly incorporating the amendments made in 1976 and
1984) defining the duties and powers of the Comptroller and Auditor‐General in relation to
accounts are reproduced below. References there to the ‘Act’ should be construed as
references to the Comptroller and Auditor‐General’s (Duties, Powers and Conditions of
Service) Act, 1971:‐
Section 10. (1) The Comptroller and Auditor‐General shall be responsible:‐
(a) for compiling the accounts of the Union and of each State from the initial and
subsidiary accounts rendered to the audit and accounts offices under his control, by the
treasuries, offices or departments responsible for the keeping of such accounts; and
(b) for keeping such accounts in relation to any of the mattes specified in clause (a) as
may be necessary;
Provided that the President may, after consultation with the Comptroller and Auditor‐
General, by order, relieve him from the responsibility for compiling:‐
(i) the said accounts of the Union (either at once or gradually by the issue of several
orders); or
(ii) the accounts of any particular services or departments of the Union;
3
Provided further that the Governor of a State may with the previous approval of the
President and after consultation with the Comptroller and Auditor‐General, by order relieve
him from the responsibility for compiling‐
(i) the said accounts of the State (either at once or gradually by the issue of several
orders);or
(ii) the accounts of any particular services or Departments of the State:
Provided also that the President may, after consultation with the Comptroller and
Auditor‐General, by order, relieve him from the responsibility for keeping the accounts of
any particular class or character.
(2) Where under any arrangement, a person other than the Comptroller and Auditor‐
General has, before the commencement of this Act, been responsible‐
(i) for compiling the accounts of any particular service or department of the Union or
of State, or
(ii) for keeping the accounts of any particular class or character, such arrangement shall
notwithstanding anything contained in sub‐section (1), continue to be in force
unless after consultation with the Comptroller and Auditor‐General, it is revoked in
the case referred to in clause (i),by an order of the President or the Governor of
the Sate, as the case may be, and in the case referred to in clause (ii) by an order of
the President.
Section 11. The Comptroller and Auditor‐General shall, from the accounts compiled by him
or by the Government or any other person responsible in that behalf prepare in each year
accounts (including in the case of accounts compiled by him, Appropriation Accounts)
showing under the respective heads the annual receipts and disbursements for the purpose
of the Union, of each State and of each Union Territory having a Legislative Assembly, and
shall submit those accounts to the President or the Governor of a State or Administrator of
the Union Territory having a Legislative Assembly, as the case may be, on or before such
dates as he may, with the concurrence of the Government concerned, determine;
Provided that the President may, after consultation with the Comptroller and Auditor‐
General, by order, relieve him from the responsibility for the preparation and submission of
the accounts relating to annual receipts and disbursement for the purpose of the Union or
of a Union Territory having a Legislative Assembly:
Provided further that the Governor of a Sate may, with the previous approval of the
President and after consultation with the Comptroller and Auditor‐General, by order, relieve
him from the responsibility for the preparation and submission of the accounts relating to
annual receipts and disbursements for the purpose of the State.
Section 12. The Comptroller and Auditor‐General shall, in so far as the accounts, for the
compilation or keeping of which he is responsible, enable him so to do, give to the Union
Government, to the State Governments or to the Governments of Union Territories having
Legislative Assemblies, as the case may be, such information as they may, from time to time,
require, and render such assistance in the preparation of their annual financial statements
as they may reasonably ask for.
4
Section18. (1) The Comptroller and Auditor‐General shall, in connection with the
performance of his duties under this Act have authority:‐
(a) to inspect any office of accounts under the control of the Union or of a State,
including Treasuries and such offices responsible for the keeping of initial or
subsidiary accounts as submit accounts to him;
(b) to require that any accounts, books, papers, and other documents which deal with
or form the basis of or are otherwise relevant to the transactions to which his duties
in respect of audit extend, shall be sent to such place as he may appoint for his
inspection.
(c) To put such questions or make such observations as he may consider necessary, to
the person in charge of the office and to call for such information as he may require
for the preparation of any account or report which it is his duty to prepare.
(2) The person in charge of any office or Department, the accounts of which have to
be inspected and audited by the Comptroller and Auditor‐General, shall afford all facilities
for such inspection and comply with requests for information in as complete a form as
possible and with reasonable expedition.
Section 21. Any power exercisable by the Comptroller and Auditor‐General under the
provisions of this Act, or any other law may be exercised by such officer of his Department
as may be authorized by him in this behalf by general or special order:
Provided that except during the absence of the Comptroller and Auditor‐General on
leave or otherwise no officer shall be authorized to submit on behalf of the Comptroller and
Auditor‐General any report which the Comptroller and Auditor‐General is required by the
Constitution or the Government of Union Territories Act, 1963 (Act 20 of 1963) to submit to
the President or the Governor of a State or the Administrator of a Union Territory having a
Legislative Assembly, as the case may be.
Section 22. (1) The Central Government may, after consulting with the Comptroller and
Auditor‐General, by notification in the Official Gazette, make rules for carrying out the
provisions of this Act in so far as they relate to the maintenance of accounts.
(2) In particular, and without prejudice to the generality of the foregoing power, such
rules may provide for all or any of the following matters, namely:‐
(a) the manner in which initial and subsidiary accounts shall be kept by the treasuries,
offices and departments rendering accounts to audit and accounts offices;
(b) the manner in which the accounts of the Union or of a State or of any particular
service or Department or of any particular class or character, in respect of which
the Comptroller and Auditor‐General has been relieved from the responsibility of
compiling or keeping the accounts, shall be compiled or kept.
(c) The manner in which the accounts of stores and stock shall be kept in any office or
Department of the Union or of a State, as the case may be;
(d) Any other matter which is required to be, or may be, prescribed by rules.
5
(3) Every rule made under this section shall be laid, as soon as may be after it is made,
before each House of Parliament, while it is in session, for a total period of thirty days which
may be comprised in one session or in two or more successive sessions, and it, before the
expiry of the session immediately following the session or the successive sessions aforesaid
both Houses agree in making any modification in the rules or both Houses agree that the
rules should not be made, the rules shall thereafter have effect only in such modified form
or be of no effect, as the case may be; so however, that any such modification or annulment
shall be without prejudice to the validity of anything previously done under that rule.
Article 2. Deleted
Articles of the Constitution to be kept in view in devising the form of Accounts
Article 3. According to Article 150 of the Constitution, the form in which the accounts of the
Union and of States shall be kept is to be prescribed by the President on the advice of
Comptroller and Auditor General of India. This function is exercised by the Controller
General of Accounts, Ministry of Finance (Department of Expenditure) on behalf of the
President of India.
Subsidiary instructions that would be necessary for carrying into effect the
provisions of these rules and in particular, instructions for opening new heads of accounts or
modifications of the existing ones or instructions relating to the content and manner of
maintenance of accounts will be issued by the Controller General of Accounts in the
Ministry of Finance on the advice of the Comptroller and Auditor‐General could be assumed
to have been obtained.
Special Provisions Relating to Railways, Posts, Telecommunications and
Defence Department
Article 4. For the sake of practical convenience, the forms of accounts including
Appropriation Accounts relating to Railways, Posts, Telecommunications and Defence
Department may be determined by the Departmental Accounting Authority within such a
range and covering such aspects as may be prescribed by the Central Government in the
Ministry of Finance (Department of Expenditure) Controller General of Accounts on the
advice of the Controller and Auditor‐General of India. The provisions of Article 150 of the
Constitution will be deemed to have been satisfied if the forms so determined are not
questioned by the Controller General of Accounts and the Comptroller and Auditor‐General
of India.
Note:‐ With effect from 1982‐83, the Ministry of Railways, Controller General of Defence Accounts and
Director General, Posts have been delegated functions of the Central Government under Article
150 of the Constitution in so far as such functions relate to the opening of sub‐heads and detail
heads of accounts under various major and minor heads of accounts pertaining to the their
Departments subject to the following conditions.
(a) Powers as above shall be exercised in consultation with the accredited Audit Officer namely
ADAI, Railways, Director of Audit, Defence Services or Director of Audit, Posts.
(b) Orders so issued should be consistent with the instructions that are issued as envisaged in
Article 3 above.
6
Appropriation Accounts
Article 5. The form of Appropriation Accounts which the Comptroller Auditor‐General is
required to prepare under Section 11 of Comptroller & Auditor Generals (DPC) Act, 1971, is
not dealt with in this code. The instructions relating to the preparation of such Accounts by
the Accountants General are included in the Manual of Standing Orders (Accounts and
Entitlements) issued by the authority of the Comptroller and Auditor‐General. The object of
these Accounts is to relate expenditure brought into account during a financial year to the
several items specified in the Schedules to the Appropriation Accounts passed under Articles
114‐116 or Articles 204‐206 of the Constitution. As no special process of Accounting is
involved in the preparation of Appropriation Accounts, they should be regarded as
complimentary to the Accounts of Annual Receipts and Disbursements referred in Section
11 of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act,
1971.
7
CHAPTER 2
GENRAL OUTLINES OF THE SYSTEM OF ACCOUNTS
Consolidated Funds, Contingency Funds and Public Accounts of India and of the States
Article 7. The Central Government and the State Governments have separate Consolidated
Funds of their own, entitled ‘the Consolidated Fund of India’ and ‘the Consolidated Fund of
the State’, respectively, into which the revenues received by the Central (including Union
Territories)/ State Governments, loans raised by Government through market borrowings by
way of issuing bonds/securities, loans or ways and means advances, and moneys received
by that Government in repayment of loans are credited, and from which the expenditure of
that Government when so authorized by the appropriate Legislature is met. The Central
Government and the State Governments have also separate Public Account entitled ‘the
Public Account of India’ and ‘the Public Account of the State’, respectively, into which all
other public moneys received by or on behalf of the Central (including Union Territories)/
State Governments are credited and from which disbursements are made in accordance
with the prescribed rules.
The procedure to be followed for the payment into and the withdrawal, transfer or
disbursement of moneys from, the Consolidated Fund and the Public Account and for the
custody of moneys standing in that Fund and account is regulated by law made by the
appropriate Legislature and, pending such legislation, by the rules made by the President or
the Governor of the State, as the case may be, under Article 283 of the Constitution. The
President and the Governor of the States have authorized under this Article the continuance
of the rules in force before the commencement of the relevant provisions of the
Constitution. These rules include provisions to secure that all public moneys received on
account of the Central Government or of the State shall, with such exceptions as may be
specified in them, be paid into the Consolidate Fund or the Public Account of India or of the
State concerned, as the case may be.
Note:‐Though the transactions of the Railway Department form part of the Consolidated Fund, the
Contingency fund and the Public Account of India, they are nevertheless taken against the
Railway Fund which has been created pro forma in the books of the Reserve Bank of India.
Article 7‐A. The Central Government and each State Government have or may have a
separate Contingency Fund, entitled ‘the Contingency Fund of India’ and ‘the Contingency
fund of the State’, respectively. The Fund will be at the disposal of the President or the
Governor of the State to enable advances to be made by him for meeting unforeseen
expenditure, pending authorization of such expenditure by Parliament or the State
Legislature under Appropriations made by law. The procedure to be followed for the
custody of, payment of moneys into and the withdrawal of moneys from such Fund is
regulated by law made by the appropriate Legislature and pending such legislation by the
rules made by the President or the Governor of the State.
8
Article 8. Save as may be specifically provided in any case, cash balances in the separate
‘Consolidated Funds or Contingency Funds and Public Accounts of India and of States’ are
kept with the Bank.
Account of the Central and State Government with the Bank
Article 9. The Central Government and each of the State Government have made separate
agreements with the Reserve Bank of India by virtue of which the general banking business
of these Governments (in which business is included the receipt, collection, payment and
remittance of moneys on behalf of Government) is carried on and transacted by the Bank in
accordance with and subject to the provisions of the agreement and of the Reserve Bank of
India Act, 1934, and in accordance with and subject to such orders as may from time to time
be given to the Bank by the Central Government or the State Government, as the case may
be. Central or State Government business is transacted at any of the offices, branches or
agencies of the Bank for the time being in existence as may from time to time be so
directed. The Central Government, as a general rule, operates on every office and branch of
the Reserve Bank of India and on every branch of the State Bank of India throughout India
acting as the agent of the Reserve Bank. The operations of each State are confined to the
offices and branches of the two Banks which have been designated as falling within the area
of that particular State. The receipt and payment of moneys on behalf of a State outside its
jurisdiction are ordinarily arranged through the Accountant‐General of the State in which
the transactions take place.
Note:‐ The Government of Sikkim State have not so far entered into agreement with the Reserve Bank
of India for the conduct of their general banking business by the Bank.
[The Agreement between the Governor of the State of Andhra Pradesh and the Reserve Bank
of India is printed as Appendix I to the Andhra Pradesh Treasury Code, Volume. II]
Article 10. Each office or branch of the Reserve Bank or the State Bank of India acting as
agent of the Reserve Bank, shall keep a separate account of cash transactions undertaken by
it on behalf of the State Government with in whose area it is situated. All transactions which
cannot be debited of the Central Government with the Bank and transactions of other State
Governments shall be taken to the account of the Government of the State in which they
occur. Statement of these transactions together with all supporting vouchers, challans paid
cheques, etc., shall be forwarded by each office and branch of the Bank daily to the local
Treasury Officer or to the Accountant General as the case may be. The transactions shall
also be reported to Central Accounts Section, Reserve bank of India, Nagpur.
Note‐1:‐ The transactions of Railways at offices and branches of the Reserve bank are distinguished
from other Central transactions in the initial accounts and are classified by each Railway
separately. These transactions are taken against the Railway Fund in the books of the
Reserve Bank direct and do not therefore pass through the Treasury Accounts or
consequently through the accounts of the Civil Accountant‐General. Each Office and branch
of the Bank furnishes the Accounts Officer of each Railway separately every day with a copy
of the daily scroll relating to the transactions of that Railway together with the requisite
vouchers.
Note‐2:‐ With effect from 1st February 1978 transactions on account of discharge value of, and
periodical interest on securities of State Governments, as well as receipts on account of
subscriptions against market loans floated by State Governments are taken by cash balance
of the State Government concerned with the Central Accounts Section of the Reserve Bank
of India, Nagpur.
9
Article 11. Each branch Of the State Bank of India transacting Government business as agent
of the Reserve Bank classifies the daily receipts and disbursements on behalf of Government
in two groups, Central and State, the latter embracing transactions not only on behalf of the
State in which the Bank is situated but also on behalf of other States in which the Bank is
situated but also on behalf of other States. Separate statements of transactions of the
Central Government and of those taken against the provincial account are forwarded by
each branch daily with supporting vouchers to the local Treasury Officer or to the
Accountant‐General, as the case may be. The total of such transactions are also reported by
the bank through the Central Accounts Office of the State Bank.
Note:‐ The procedure prescribed in the note‐1 under Article 10 is followed in respect of Railway
transactions taking place at each branch of the State Bank of India.
Article 12. Complete accounts of the Central Government and each of the State
Government with the Bank shall be maintained by the Central Accounts Section of the
Reserve Bank at Nagpur which shall also act as a General Clearing House for the adjustment
of (i) all transactions between different State Governments and (ii) such transactions
between the Central and State Governments as may be specified by the Central
Government. All adjustments to be made between the accounts of different State
Governments as well as all payments which one of these Governments has to make to
another shall be advised by the Accountant General authorized in this behalf to the Central
Accounts Section of the Reserve Bank which will pass the necessary entries in the accounts
of the Governments concerned, maintained in its books. Similarly, such adjustments in the
case of specified transactions between the Central Government and the State Governments
as well as transactions between Defence, Posts, Telecommunications and Railways inter se
will be advised to the Central Accounts Section of the Reserve Bank by the Accountant
General authorized in this behalf for making monetary settlement in the accounts of the
Government concerned maintained in the books of the Bank. However, the advices to be
sent by the Accountant General to the Central Accounts Section, Reserve Bank of India,
Nagpur debiting to Central Government balances shall be supported by a certificate to the
effect that “this advice represents withdrawal of an earlier erroneous credit to the Central
Government and does not represent withdrawal of payments already made which were due
to the Central Government and that necessary details are being furnished to the Principal
Accounts Officer of the Central Government concerned”. Details of transfers affected in its
books against the balance of the State Government or of the Central Government (and
between accounts of Defence, Posts, Telecommunications and Railways inter se) as the case
may be, on account of adjustments advised by Accounts Officers, authorized for the
purpose, shall be communicated by the Central Accounts Section of the Bank to the
originating as well as to the effected Accounts Officer or Accounts Officer of the concerned
Ministry/Department of the Central Government at the close of each day. At the close of
the accounts of each month, a statement of closing balance of each State Government in
the books of the Bank after taking into account all cash transactions in all the Offices,
branches and agencies of the Bank and the adjusting transactions in its own books shall be
forwarded by the Central Accounts Section to the Accounts Officer concerned.
Similarly, a statement of the closing balance of the Central Government comprising:‐
i. Central Government Account Balance (in respect of Central transactions of
Accounts Officers and separated accounts of Union Territories only).
10
ii. Railway Fund Balance,
iii. Postal Account balance,
iv. Telecommunication Account Balance,
v. Defence Account balance.
vi. Departmentalized Ministries Account Balance,
vii. Total
shall be sent to the Controller General of Accounts. Besides, the Central Accounts Section of
Reserve Bank of India shall maintain individual accounts of all the Central Government
Ministries/Departments as well as accounts of Railway Fund, Posts, Telecommunications
and Defence and send a monthly statement to the Controllers of Accounts, Railway Board,
Postal Board, Telecommunications Commission and Controller General of Defence Accounts.
To keep the transactions under Departmentalized system distinct from other Central
transactions, the Central Accounts Section of Reserve Bank of India shall maintain a separate
Proforma account styled “Departmentalized Ministries Account”.
Note:‐ In respect of Accountant General having separate Central Section of Accounts in their books
and of Accountant General Accredited with Union Territory Government/Administrations,
the Central Accounts Section of the Reserve Bank of India, Nagpur shall send a statement of
closing balance of each such account to the concerned Accountant General, Principal
Accounts Officer of the Ministry/Department and the Accountant General of Union Territory
Government/Administration, at the close of each month’s account with such supporting
details as may be prescribed by the Reserve Bank of India, in consultation with the Controller
General of Accounts.
Transactions of other Governments in State Treasuries
Article 13. Cash balance held in a State Treasury form part of the Consolidated Fund, the
Contingency Fund (if one has been established) and the Public Account of the State to which
the Treasury belongs. The Treasury Rules of each State Government issued under Article
283 of the Constitution, however, provide that moneys may be received and payments
made on behalf of other State Governments, by a State Treasury, similarly, moneys may be
received and payments made by such treasuries on behalf of the Central Government in the
case of certain specified transactions. All such receipts and payments on behalf of other
State Governments and the Central Government other than transactions of Central (Civil)
pensions vide (b) infra shall be taken in the first instance against the cash balance of the
State concerned. On receipt of intimation of such transactions through the Monthly
Treasury Account or otherwise the Accountant General shall take the following action:‐
(a) In the case of transactions pertaining to other State Governments, the Accountant
General shall make the requisite adjustments through the Central Accounts Section
of the “Reserve Bank” against the balances of other State Governments concerned.
Note‐(i): This Procedure shall also be applicable to moneys received in the office of the Accountant
General on behalf of another State and book entries made in the office of the Accountant
General affecting the accounts of another State Government.
Note‐(ii):‐As the general banking business of the State Government of Sikkim is at present, not
conducted by the Reserve Bank of India, the settlement of transactions between that State
Government and other States/ Centre is effected in cash or by demand drafts in accordance
with the instructions contained in separate orders.
11
(b) in the case of such transactions of the Central Government at bank treasuries, as
are required, to be brought to account in the Central Section or accounts of the Accountant
General (such as those of Central Civil Pension) these will be taken directly against the
balance of the Central Government by the bank in which the transaction arises and the
Central Accounts Section of the Reserve Bank, with reference to the consolidated statement
of daily transactions of this nature reported to it by the link branch of the Bank accredited to
the Treasuries. If such transactions take place in Non‐bank treasuries, the necessary
adjustments against the balances of the Central and State Governments, shall be made
through the Central Accounts Section of the Bank by the State Accountant General. [But See
Note (ii) below (a) above].
(c) In the case such transactions of the Central Government as are authorized to be
transacted at State Treasuries, but which are finally required to be brought to account in the
Central Accounts kept by the Accounts Officers of the Ministries/Departments of the Central
Government or of the Railways/Postal/Defence Departments, the necessary adjustments
between the balances of the State and the Central (including Railways/Postal/Defence) shall
be made by the Accountant General by Settlement in cash by exchange for cheques/bank
drafts, taking the transactions initially in the State Section of accounts under the major head
“8658‐ Suspense Accounts”.
State transactions in Central Treasuries.
Article 14. Cash balances held in the Treasuries of the Central Government form part of the
Consolidated Fund, Contingency Fund and the Public Account of India. Such Treasuries exist
in those Union Territories whose accounts have not been separated from Audit and
continue to be compiled by the Comptroller and Auditor General of India. Transactions on
behalf of State Governments arising in that Treasuries shall be classified in the Treasury
Accounts under the Head “8658‐Suspense Accounts (Civil) – Accounts with Accountant
General and settled in cash by exchange of cheques/ Demand Drafts as the case may be”.
Note:‐ At present the settlement of the transactions by exchange of cheques/demand draft is
resorted to in cases where the transactions taking place in a Union Territory accredited to
an Accountant General are adjustable against the cash balances of a State, whose accounts
are maintained by another Accountant General. These transactions are initially taken in the
Central Section of accounts under the head ‘8685 Suspense Accounts‐Cash Settlement
Suspense Account.
General Outlines of the System of Accounts.
Article 15. The General Outlines of the system of accounts of the Central and State
Governments, briefly stated, are as follows:‐
(a) All receipts in India, on behalf of the Central and State Governments are paid into a
Treasury or the Bank. Except as provided in clause (b) below, the initial accounts of
such receipts are maintained at the Treasury.
12
(b) Receipts realized in the Railway, Defence, Posts and Telecommunications, Public
Works, Forest and any other Departments which may be authorized in this behalf
are paid into a Treasury or the Bank in lump and are accounted for at the Treasury
merely as receipts on behalf of such Departments. The detailed accounts of such
receipts are kept by the Departmental Officers concerned.
(c) Payments in India on behalf of the Central and State Governments are ordinarily
made either at a Treasury or the Bank. Some Departmental Officers are, however
authorized to withdraw sums in lump from a Treasury or the Bank for payments. In
the former case, the initial accounts of payments are kept at the Treasury. In the
latter case, such accounts are maintained by the Departmental Officer concerned.
The accounts referred to in this clause do not relate to the accounts
maintained by Government servants in respect of expenditure incurred from
Permanent Advances.
(d) At the beginning of each month each Accountant‐General receive from the
Treasuries under his jurisdiction Monthly Accounts* supported by the requisite
schedules, vouchers, etc., in respect of the transactions which took place in the
Treasury during the previous month.
Officers of the Civil Departments, who pay their receipts into the
Consolidated Fund or the Public Account or withdraw moneys for expenditure there
from or from the Contingency Fund in lump, submit detailed accounts of their
transactions to the respective Accounts Officers. Some Departmental Officers are
required to render to the Accounts Officer compiled accounts with suitable abstracts
of their transactions classified under prescribed heads of accounts.
[*In the State of Andhra Pradesh the Monthly Accounts sent by Treasuries to the Accountant
General are Classified Accounts].
(f) From the accounts furnished by Treasuries and Civil Departmental Officers,
Departmental Classified Abstracts are compiled by the Civil Account Officers showing
the monthly receipts and payments pertaining to each Department for the whole
account circle classified under the relevant major, minor and detailed heads.
Separate Classified Abstracts are maintained for each Department, each group of
small Departments or each major head or group of major heads of account not
relating to any particular Department or Departments according to local
convenience. The transaction is adjustable against a Department or against a major
head not relating to any particular Department which are intimated to the Civil
Accounts Officer by another Accounts Officer as well as all book adjustments against
a Departmental or other major head which are initiated in the Accounts Office itself
are also incorporated in the relevant Departmental Classified Abstracts so that the
latter may include monthly, all transactions of whatever nature connected with the
receipts and payments pertaining to each Department or major head of account.
From these Classified Abstracts, separate Departmental Consolidated Abstracts
showing the progressive totals month by the month under major, minor and detailed
heads of revenue receipts and service payments are compiled. Separate
Consolidated Abstracts are maintained for each Department or major head of
account or for a group of Departments or major heads of account as may be found
convenient.
13
The Departmental Classified Abstracts and the Department Consolidated
Abstracts for the Central Departments are compiled separately from those for
Departments of the State Government.
(g) The transactions relating to Debt, Deposit and Remittance heads appearing in the
Treasury Cash Accounts and Lists of Payments and in the Departmental and other
Abstracts will be collected for the whole circle of account under each head of
account from month to month in a Detail Book. From the figures in the Detail Book,
the Consolidated Abstract of Debt, Deposit, Remittance, Suspense transactions will
be prepared showing the progressive totals month by month under each major head
in the “Public Debt”, “Loans and Advances”, sectors of the Consolidated Fund and
those in the Public Account. This Abstract will also show the progressive totals under
such minor, sub and detailed heads as may be found necessary. Separate Detail
Books and Consolidated Abstracts will be maintained for Central and State
transactions.
(h) The final stage of compilation will be the preparation of the Abstract of Major head
totals showing the receipts and disbursements by major heads during and to end of
the month from the Departmental Consolidated Abstracts and the Consolidated
Abstracts of Debt and Remittance transactions. From the Consolidated Abstracts for
State and Central respectively will also be compiled the Monthly and the Annual
Accounts of the State Governments and of Union Territory Governments with
Legislature and material for the annual accounts of the Central Government and of
Union Territory Administrations.
The cash balance of the State Government in the books of the Accountant General at
the close of each month will then be reconciled with the balances shown in the Cash
Accounts rendered by Treasury Officers and with the statements of closing balance
received from the Central Accounts Section of the Reserve Bank. Reconciliation of
figures under the head “8685‐Deposits with Reserve Bank” in respect of transactions
of the Central Government/Union Territory Governments and Administrations
arising in their books will be effected by the Accountants General.
(i) Departmental Officers of Posts, Telecommunications and Railway Departments
submit accounts of their transactions to the respective Posts, Telecommunication
and Railway Accounts Officers. Posts, Telecommunications and Railway Accounts
Officers render their monthly accounts to the Postal Board, Telecommunication
Board and the Railway Board respectively, who in turn consolidate the accounts for
their respective Departments as a whole. Consolidation of accounts of Defence
Departments as a whole is arranged by the Controller General of Defence Accounts
from the accounts submitted by various Controllers of Defence Accounts functioning
under him.
(j) A copy of the monthly accounts of each State Government is submitted to it by
Accountant‐General concerned. [The Accountant‐General, Central Revenues,
received from each Civil Account Office and Abstract of the Account of the
transactions of the Central Government compiled by it for each month and these
accounts together with the accounts for the month prepared in his office are
consolidated into a single monthly account for submission to the Central
14
Government]. A copy of the Monthly account (Civil) shall be submitted to the Central
Government in the Ministry of Finance (Department of Economic Affairs) by the
Controller General of Accounts. Postal Board, Telecommunication Board, Railway
Board and Controller General of Defence Accounts will submit the Consolidated
monthly accounts of their respective departments separately to the Central
Government.
(k) Each Accountant General will work out the Progressive figures during the year of the
Central and State Accounts with which he is concerned. On closing the accounts for
March (Supplementary), a progressive account of transactions and accounts relating
to annual receipts and disbursements of State/Union Territory Governments with
Legislature will be furnished by him to the State Government/Union Territory
Government. A progressive account of the transactions of the Union Territory
Administrations and relevant transactions of Union Territory Governments for which
budget provision is made in the composite Grants of the Central Government and
transactions under the Public Account will be sent by the Accountants General to the
Controller General of Accounts.
(l) Principal Accounts Offices of the Ministries/Departments, separated accounts
organizations of Union Territory Governments/Administrations and State Accountant
General shall work out during the year the progressive figures of Central transactions
in their books. On closing the account for March Supplementary, a progressive
account for Central transactions will be furnished by them to the Controller General
of Accounts. The Consolidated Annual Accounts of the Posts, Telecommunications,
Railways and Defence Departments, shall also be prepared and submitted by the
Postal Board, Telecommunication Board, Railway Board and the Controller General
of Defence Accounts to the Controller General of Accounts, to enable him to prepare
accounts relating to the annual receipts and disbursements for the purpose of the
Central Government.
Accounts between different Account Circles
Article 16. (1) The General Outlines of the procedure connected with the Settlement of
transactions between a State Government and the Central Government (including those of
Railways, Posts, and Telecommunications and Defence) and between one State Government
and another is set forth in this Chapter. There are two procedures which are adopted in
dealing with such settlement, as indicated below:‐
(i) By sending advices to the Central Accounts Section of the Reserve Bank of India,
Nagpur by the Accounts Officers concerned to the increase/decrease the balance
of the Government concerned per contra decrease/increase of the other
Government, with reference to the vouchers, Schedules or other particulars of
Inter‐Government transactions. These are initially treated generally as “Remittance
transactions” by the Civil Accountants General.
(ii) By actual cash settlement through cheques/demand draft being exchanged
between the Accounts officers concerned, keeping initially the amounts under
‘Suspense’ pending clearance of the same on realization of proceeds of such
cheques/drafts.
15
The first procedure is adopted in the following cases in Civil Accountants General offices:‐
(a) Accounts of ‘Inter State Suspense’ (i.e.) transactions between State Inter se;
(b) Repayments of loans taken by States from the Central Government and of the
payments of interest thereon by the State Government to the Central Government,
Ministries/departments.
(c) The special case of pensions (including commuted value) in respect of retired High
Court Judges paid through State Treasuries or Public Sector Banks, which are, under
certain constitutional provisions, required to be ‘changed’ on the Consolidated Fund
of India, pending recovery of equivalent amounts from the States concerned.
(d) Transactions connected with ‘Reserve Bank of India Remittances’ occurring in State
Non‐banking treasuries/Sub‐treasuries; and
(e) Such other cases as may be specifically prescribed by the President on the advice of
the Comptroller and Auditor General of India.
The Second procedure of Cash settlement by exchange of cheques/drafts by the
Accounts Officers concerned is adopted in all other cases of inter Government transactions
between State and Union Territories, on the one hand and Central Government (including
Railways, Posts and Telecommunications and Defence) on the other.
(2) Subject to any general or special orders issued by the Central Government,
transactions appearing in the books of an Accounts Officer in a Ministry/Department of the
Central Government (including Railway, Defence, Posts and Telecommunications) which are
adjustable in the books of an Accounts Officer of another Ministry/Department shall be
passed on to the latter for adjustment and settled by cheque or bank draft.
Note:‐The under mentioned transactions between Central Civil on the one hand and Defence
Department, Posts, Telecommunication and Railway Department on the other hand, will
however, continue to be settled through the Central Accounts Section of the Reserve Bank of
India, Nagpur:‐
(i) Settlement of payments against supplies arranged by the Directorate General of Supplies and
Disposals in the Department of Supply; in the Ministry of Commerce on behalf of Railway,
Defence and Posts.
(ii) Debts on account of supplies transactions arising in the books of the Chief Accounts officer,
High Commission of India, London and Indian Embassy, Washington with the Defence,
Railway and Posts which appear, initially, in the books of the principal Accounts Officer,
Ministry of External Affairs.
(iii) Dividend payable in lieu of tax on Railway Passenger Fares by Railways to Central Revenues.
(iv) Loans from General Revenue to Railways and recovery of interest on loans and advances to
Railways.
(v) Settlement of Income Tax recoveries made from staff salary bills of Railways.
(3) Transactions initially taken against the balance of a State which are eventually
adjustable against the balance of another State shall be passed on to the Accountant
General of the latter State through the “Settlement Account” and the monetary settlement
between the two states in respect of such transactions effected by the Accountant General
of the former State through the Central Accounts Section of the Reserve Bank.
16
(4) Central transactions initially taken against the balances of State which are
adjustable in the books of Accounts Officers of the Ministries/Departments of the Central
Government shall be passed on by the Accountant General to the latter and settled by
cheque or bank draft. However, repayment of Central loans and payment of interest
thereon by the State Governments, excepting the Government of Sikkim, are settled
through the Central Accounts Section of the Reserve Bank of India, Nagpur.
(5) Clubbed in 16. (1)
(6) Transactions of the Central and State Government handled in other countries by
the Indian Embassies/Missions shall be incorporated in the cash account rendered by them
monthly to the Controller of Accounts, Ministry of External Affairs and the latter will effect
cash settlement with the concerned Accounts Officers in India in the manner prescribed by
the Controller General of Accounts, on the advice of the Comptroller and Auditor General of
India.
(7) The monthly accounts of the Central Ministries/Departments and of the State
Governments will thus include not only the receipts and disbursements arising directly in
the accounts of their Accounts officers but also receipts and expenditure in other countries
and all credits and debits passed on to them for adjustment by other Accounts officers in
India.
Annual Finance Accounts of the Central and State Governments
Article 17 (i) The Annual Accounts (including Appropriation Accounts) of the Central
Government and of each State, Union Territory Government shall be prepared in the form
prescribed by the President on the advice of the Comptroller and Auditor General of India
under Article 150 of the Constitution of India. These Accounts shall be submitted to the
respective State/Union Territory Legislature, and to Parliament on or before such dates as
may be determined with the concurrence of the Government concerned.
(ii) Annual Accounts (including Appropriation Accounts) in respect of State
Governments, and Union Territory Governments with Legislature are prepared by the
concerned Accountant General and submitted to the Comptroller and Auditor General of
India for approval and transmission to the Governor of the State, Administrator of the Union
Territory Government concerned, along with his report there on in terms of Article 151 (2)
of the Constitution/Section 49 of Union Territories Act, 1963 and Section 11 of the
Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act,1971 for
being laid before the Legislature.
(iii) Appropriation Accounts of Central Ministries (other than Ministry of Railways) and
of Central Civil Departments shall be prepared by the respective Ministries and Departments
under the guidance and supervision of the Controller General of Accounts, and signed by
their Chief Accounting Authority, Union Government Appropriation Accounts (Civil) required
to be submitted to Parliament, shall be prepared by the Controller General of Accounts by
condensing and consolidating the aforesaid Appropriation Accounts. Appropriation
Accounts pertaining to Departments of Ports, Telecommunications, Railways and Defence
shall be prepared and signed by the Secretaries to the Department of posts, Department of
17
Telecommunications, Financial Commissioner Railway Board and Secretary Board and
Secretary (Defence, Finance) respectively.
(iv) Annual Accounts of the Government of India as a whole (including transactions of
Departments of Posts, Telecommunications Defence, Railways Union Territory
Administration and transactions under public Accounts of India, Accounts of union territory
Governments with Legislatures showing under the respective heads the annual receipts and
disbursement for the purpose of the Union shall be prepared by the Controller General of
Accounts.
(v) The Accounts mentioned in Sub‐rules (3) and (4) above, shall be prepared by the
respective authorities on dates mutually agreed upon with the Comptroller and Auditor
General of India in the form prescribed by the President on the advise of the Comptroller
and Auditor General and sent to the latter for recording his certificate. The Certified Annual
Accounts and the Reports relating to the Accounts shall be submitted by the Comptroller
and Auditor General to the President in accordance with the provisions of Section 11 of the
Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act,1971 and
clause (1) of Article 151 of the Continuation of India.
General Principles and Methods of Accounts
Article 18. Besides the Annual Finance Accounts of the Central Government, the
Comptroller and Auditor General is also required to submit to the President annually under
Paragraph 12 of the Audit and Accounts Order 1936, a Financial statement incorporating a
summary of the accounts of the Central Government and of all the States for the last
preceding financial year in such form as he, within the concurrence of the President may
determine. This General Financial Statement which is called the Combined Finance Revenue
Accounts of the Central and State Government in India presents the transactions of all the
Governments side by side classified under the several major and minor heads of accounts
classification, thus incidentally enabling a comparison to be made for the statistical or other
purposes of the receipts and expenditure of the several Governments pertaining to each
branch of administration or to activities of a similar nature.
Proforma Accounts
Article 19. The operations of some departments of Government sometimes include
undertaking of a Commercial or a Quasi‐Commercial character, e.g., an industrial factory of
a store. Even though these may be maintained almost entirely for the benefit of the
department, it is still necessary that the financial results of the undertaking should be
expressed in the normal commercial form so that the cost of the service or undertaking may
be accurately known. This implies the maintenance of suitable Capital, Manufacturing,
Trading and Profit and Loss accounts and as the Government system of accounts, being on a
purely cash basis, is unsuitable for such commercial accounts, these are usually kept on a
proforma basis outside the general accounts of Government. The actual transaction
entering these proforma accounts except those adjusted on a liability basis find a place
primarily in the regular accounts and the commercial accounts are additional as well as
separate. These proforma accounts are maintained by the departmental authorities
18
themselves in such form as may be agreed upon between the Comptroller and Auditor
General and the Government concerned.
Certain proforma accounts relating to Irrigation Navigation, Embankment and
Drainage Projects and Government Residential Buildings are required to be prepared by Civil
Accounts Officers. Proforma accounts are also sometimes required to be prepared by
transactions which do not relate to Commercial or Quasi‐Commercial Undertakings of
Government e.g., transaction of the Famine Relief Fund. The form in which any proforma
accounts are prepared in accounts offices is determined by the Comptroller and Auditor
General in consultation which the Government concerned.
Local Ruling under article 19.
In the State of Andhra Pradesh pro forma accounts (i.e., manufacturing, trading
profit and loss etc., accounts) are maintained outside the regular Government accounts for
the following concerns.:‐
1. Ice‐cum‐Cold Storage Plant Tungabhadra Dam Fishnet making Plant, Tungabhadra
Dam.
2. Fish seed Farms, Tungabhadra Dam.
3. Andhra Pradesh Government Tex Book Press, Hyderabad.
4. Andhra Pradesh Government Life Insurance, Hyderabad .
5. Government Central Press, Hyderabad.
6. Government Regional press Vijayawada.
7. Government Regional press Kurnool.
8. Government Distillers, Narayanaguda, Hyderabad.
Journal and Ledger
Article 20. The accounts of Government are based in the main on the single entry system
and the double entry system is applied only in regard to the maintenance of a set of
technical accounts called the Journal and Ledger. The main purpose of Journal and Ledger is
to bring out by a scientific method the balances of accounts in regard to which Government
acts as a banker or remitter or borrower or lender. Though such balances are worked out in
the regular Government accounts, their accuracy can be guaranteed only by a periodical
verification with the balances brought out in the double entry accounts. State Accountants
General maintain Journals and Ledgers for State Government transactions.
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CHAPTER 3
GENERAL
Period of Accounts
Article 21.The Annual Accounts of the Central, State and Union Territory Governments
which the Comptroller and Auditor General is required is to render shall record transactions
which take place during a financial year, the running from 1st April to 31st March. Similarly
the Annual General Financial Statement (the Combined Finance and Revenue Accounts of
the Central and State Governments in India) which the Comptroller and Auditor General
prepares shall record the transactions of the Central, State and Union Territory
Governments for the same period.
Note:‐ The Government accounts of a year may be kept open for a certain period in the following year
for completion of the various accounting process inter‐alia in respect of the transactions of
March, for carrying out of certain interdepartmental adjustments and for the closing of the
accounts of several Provident funds and suspense heads. Adjustments may also be made
after the close of the year owing to mis‐postings and misclassifications coming to notice after
the 31st March. An actual transaction taking place after 31st March should not, however, be
treated as pertaining to the previous financial year even though the accounts for that year
may be open for the purpose mentioned above.
Coming to notice after the 31st March, an actual transaction taking place after 31st
March should not, however, be treated as pertaining to the previous financial year even
though the Accounts for that year may be open for the purpose mentioned above.
Cash basis of Accounts
Article 22. With the exception of such book adjustments as may be authorized by any rules
includes in this Code or by any general or special orders issued by Government after
consultation with the Comptroller and Auditor General. The transactions in Government
accounts shall represent the actual cash receipts and disbursements during a financial year
as distinguished from amounts due to or by Government during the same period.
Currency in which Accounts are kept
Article 23. The Accounts of Government shall be maintained in Indian currency i.e., Rupees.
All transactions of the Central and State Governments taking place in other countries shall
be passed on monthly by the Indian Embassies/ Missions to India and brought to account
finally in the Indian Books after they have been converted into Rupees.
Form of Accounts
Main Divisions of Accounts
Article 24. (1) The Government accounts shall be kept in the following three parts:‐
Part I Consolidated Fund of India or of the State/Union territory concerned.
Part II Contingency Fund of India or of the State Union territory concerned.
Part III Public accounts of India or of the State concerned.
Note:‐ There being no separate Public Account in the case of Union Territory Government the
transactions pertaining to this account shall be booked in the Public Account of the Central
Government.
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(2) In Part I, viz., Consolidate Fund of the accounts, there shall be two Main Divisions
namely:‐
(a) Revenue consisting of sections for receipts heads (Revenue Accounts) and
Expenditure heads (Revenue Accounts).
(b) Capital Public debt, Loans consisting of Sections for Receipts Heads (Capital
Account)
Expenditure heads (Capital Account) and Public Debt, Loans and Advances etc.,
(3) The first Division shall comprise the Section Receipts Heads (Revenue Accounts)
dealing with the proceeds of taxation and other receipts classed as Revenue and the Section
‘Expenditure Heads’ (Revenue Account) dealing with expenditure met there from.
The second Division shall comprise the following Sections:‐
(a) The section Receipts heads (Capital account) which deals the receipts of a
Capital nature which cannot be applied as a set off to Capital Expenditure.
(b) The Section ‘Expenditure Heads’ (Capital Account) which deals with expenditure
met usually from borrowed funds with the object of increasing concrete assets
of a material and permanent character. It also includes Receipts of Capital
nature intended to be applied as set off to Capital Expenditure.
(4) The Section “Public Debt” and ‘Loans and Advances’ etc., of the Second Division
shall comprise, loans raised and their repayments by Government such as Internal Debt,
External debt of the Central Government and Loans and Advances made (and their
recoveries) by Governments. The Section also includes certain special types of heads for
transactions relating to Transfers from the Consolidated Fund to the Contingency Fund and
Inter‐state Settlements.
(5) In part II of the Accounts shall be recorded the transactions connected with the
Contingency Fund set up by the Government of India or of a State or Union Territory
Government under Article 267 of the Constitution/ Section 48 of the Union Territories Act ,
1963.
(6) In part III of the account, the transactions relating to Debt (other than those
included in Part I) ‘Deposits’ ‘Advances‘, ‘Remittances’, and ‘Suspense’ shall be recorded.
The transactions under Debt, Deposit and Advances in this part were such in respect of
which Government incurs a liability to repay the money received or has a claim to recover
the amounts paid together with the repayments of the former (Debt/Deposits) and the
recoveries of the latter (Advances). The transactions related to ”Remittances” and
‘Suspense’ in this Part embrace all merely adjust heads under which shall appear such
transactions as remittances of Cash between Treasuries and Currency Chests. Accounts
between different Accounting Circles etc., the initial debits or credits to these heads will be
cleared eventually by corresponding receipts or payment either within the same circle of
account or in another account circle.
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Sectors and Sub‐sectors of Account
Article 25. (a) Within each of the Divisions and Sections of the Consolidated Fund, the
transactions shall be grouped into Sectors such as “General Services”, “Social Services“,
“Economic Services” under which specific functions or services shall be grouped. The Sectors
shall be sub‐divided into Major heads of account, in some case the Sectors are in addition,
sub‐divided in two Sectors before their division into Major heads of accounts. Each Sector in
a section shall be distinguished by a letter of the Alphabet.
In the part II, Contingency Fund, there shall be a single Major head and all the
transaction met out of the Contingency Fund shall be recorded under it.
In the part III, Public Accounts the transactions shall be grouped into Sectors and Sub‐
sectors, which shall be further sub‐divided into Major heads of account. The Sectors, Sub‐
sectors shall be distinguished by letters of the alphabet.
(b) A Four digit Code has been allotted to the Major heads, the first indicating whether
the Major Head is a Receipt Head or Revenue Expenditure head or Capital Expenditure head
or Loans and Advances Head or it pertains to Public Account. If the first digit is ‘0’ or ‘1’ the
Head of Account will represent Revenue Receipt. ’2’ or ‘3’ will represent Revenue
Expenditure;’4’or ‘5’ Capital expenditure; ’6’ or ’7’ Loans and Advances head; (4000 for
Capital Receipts) and ‘8’ will represent Contingency Fund and Public Account – 8000 for
Contingency Fund.
(c)(I) Adding 2 to the first digit of the Revenue Receipts will give the code numbers
allotted to corresponding Revenue Expenditure head: Adding another 2 ‐ the Capital
Expenditure head and another 2‐the Loans and Advances head of Accounts” e.g.,
0401‐Represents the receipts head for Crop Husbandry.
2401‐Represents the Revenue Expenditure head for Crop Husbandry.
4401‐Represents the Capital outlay on Crop Husbandry.
6401‐Represents the loans for Crop Husbandry.
Similarly 0210, 2210, 4210, 6210, for Medical & Public Health and 1055, 3055, 5055,
7055 for Road Transport.
(II) The change of code number allotted under the scheme of codification is shown below:
Part‐I Consolidated fund Major head code no.
Section‐I Revenue Heads (Revenue Account) 0020‐1999
Expenditure (Revenue Account) 2011‐3999
Section‐II Receipt Heads (Capital Account) 4000
Expenditure Heads (Capital Account) 4046‐5999
Section‐III Public Debt, Loans and Advances 6001‐7999
Part‐II Contingency Fund 8000
Part‐III Public Account 8001‐8995
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(d) Such a pattern is, however, not relevant for those Departments which are not
operating Capital/Loans head of account e.g., Departments supply in a few cases. However,
where Receipts and Expenditures are not heavy, certain major heads have been combined
under one single number, the major heads themselves forming sub‐major heads under that
number.
The various sections/sector/sub‐sectors classified under the different divisions are
given in annexure A to this Chapter.
Article 26. (a) The main unit of classifications in accounts shall be the major head which shall
be divided into minor heads each of which shall have a number of subordinate heads
generally known as sub‐heads which are further divided into detailed heads. Sometimes
major heads are also divided into (sub‐major heads) before their further divisions into minor
heads.
The sectors, major heads, minor heads, sub‐heads and detailed heads together
constitute a five‐tier arrangement of the classification structure of Government accounts.
The detailed classification of accounts heads in Government Accounts up to the stage
of the minor heads (the third tier) shall be such as given in the ‘List of Major and Minor
Heads of Accounts’ of Central and States Receipts and Disbursement – as Appendix ‐2 to
Andhra Pradesh Budget Manual. In all accounts records, the major and minor heads shall be
arranged in the exact order shown in the ‘List of Major and Minor Heads of Account’. The
classification prescribed (including the code number assigned up to the major heads) should
strictly be followed. Complete uniformity including nomenclature is essential in classification
up to the stage of the minor heads.
(b) The Major heads of Account falling within the ‘sectors’ and sections ‘Revenue
Receipts”, “Revenue Expenditure, Capital Expenditure and Public Debt’, ‘Loans and
Advances’ etc., in the Consolidated Fund generally correspond to functions such as the
different services like Crop Husbandry, ‘Defence’ etc., provided by Government while the
minor heads subordinate to them identify the programmes undertaken to achieve the
objectives of the function represented by the Major head. A program may consist of a
number of ‘schemes’ or ‘activities’ and these generally correspond to ‘sub‐head’ (the fourth
tier of classification) below the minor head represented by the programs. In certain cases
especially in regard to non‐developmental expenditure or expenditure of an administrative
nature, the sub‐heads denote the components of a program such as ‘organizations’ or the
different ’wings’ of administration. As schemes, activities or organizations under various
programmes differ from State to State and the Centre. A uniform classification by ‘sub‐
head’ for all the Governments has been prescribed. The Central and State Governments,
and the Accountants‐General may determine the Sub‐heads below the minor heads to meet
the local or special requirements of each Government. In determining the sub‐heads, the
following Guiding Principles should be observed. Homogenous schemes under a
programme especially those involving small outlay should be grouped into suitable sub‐
heads.
23
(c) A ‘detailed head’ which constitutes the fifth and the last tier of classification in
Government accounts, is termed as an object classifications. On the expenditure side of the
accounts, particularly in respect of heads of account within the Consolidated fund, the
detailed heads are primarily met for itemized control over the expenditure and indicate the
nature of expenditure on a scheme or activity or organization in terms of input such as
‘salaries’, ‘office expenses ‘grant–in aid’, ’Loans’, ‘Investments’ etc. They also constitute the
primary units of appropriation for the purpose of the Demands for Grants of Government. A
list of ‘Standard Detailed Heads’ comprising the common items of expenditure in the
activities of Government which can be uniformly adopted by all the Governments, Central,
State or Union Territories is given in Annexure ‘B’ to this Chapter. The detailed heads shown
in this list may be adopted by all the Governments, and such additional detailed heads as
may be found necessary to cover the specific types of expenditure in certain Departments,
may also be opened. Care should however be taken to ensure that detailed heads are not
proliferated unnecessarily.
Major, Minor and Detailed Heads
Article 27. The introduction of Major, minor and Detailed Heads, any new major head or
minor head, as well as the abolition or change of nomenclature of any of the existing heads
shall require the approval of the comptroller and Auditor General who will obtain the
approval of the president where necessary. The Accountants General shall have discretion
to open all the prescribed detailed heads and open any new detailed heads were absolutely
necessary bearing in mind the principles enunciated in article (26) (c) above. In addition, the
following principles should also be observed:
(i) A sub‐head or a detailed head which is placed under a particular minor head by the
Comptroller and Auditor General either through directions in the List of Major and minor
heads or elsewhere should not be placed under another minor head.
(ii) The sub‐head subordinate to a minor head of expenditure should be so arranged in
accounts as to exhibit separately the expenditure under each unit of appropriation as
prescribed from time to time by Government.
Classification of Expenditure as ‘Charged or as ‘Voted’
Article 28. Expenditure which under the provisions of the Constitution is subject to the
vote of the Legislature shall be shown in the accounts separately from expenditure which is
“Charged” on the Consolidated Fund of India or of a State, Union Territory. The expression
“Charged” or “Voted” shall be appended to the heads concerned to distinguish the two
categories of expenditure.
Classification of transactions in Accounts
General Limitations
Article 29. Under Article 150 of the Constitution, the Accounts of the Union and of the
States shall be kept in such form as the Comptroller and Auditor General may with the
approval of the President prescribe. The word “Form” used in Article 150 has a
24
comprehensive meaning so as to include the prescription not only of the broad form in
which the accounts are to be kept but also the appropriate heads under which certain
transactions or classes of transactions have to be entered. Accordingly the Comptroller and
Auditor General with the approval of the President is the authority to determine the
classification of any transactions or class of transactions in Government Accounts.
Provision made in the Estimates of Receipts and Expenditure framed by Government
or in any order of Appropriation should ordinarily conform to the rules of classification
prescribed in this Code. Where there is divergence, the corresponding receipt or
expenditure shall be brought to account under the appropriate Major or Minor Head or
other unit of classification as determined by the Comptroller and Auditor General with the
approval of the President.
Principles and Rules regulating adjustments between Governments of certain category
of charges and receipts, which have been accepted by all Governments, are given in
Appendix‐3.
General Principles of Classification
Article 30. As a general rule, the classification of transactions in Government accounts, shall
have closer reference to the function, programme and activity of the Government and the
object of the Revenue or Expenditure, rather than the Department in which the Revenue or
Expenditure occurs. For example expenditure incurred by the Public Works Department on
the construction of a Hospital shall be debited as expenditure under the major head ‘2210
Medical and Public Health’ or “4210 Capital outlay on Medical and Public Health” as the
case may be, and not to the major head for Public Works. This principle is however, subject
to such exceptions as may be authorized specially in any individual case or a class of cases
e.g., receipts representing interest are shown under ‘0049. Interest Receipts and
Expenditure on the maintenance and repairs of Non‐residential Buildings under the
administrative of the P.W.D. are shown under the major head ‘2059 Public Works’
irrespective of the functions to which they relate.
Important General Orders governing classification of pay and allowances (including
travelling allowances) of Government servant’s expenditure on Civil Works, Contributions
made by or to Government, Refunds of Revenue, shall be issued by Government from time
to time.
General Principles of Expenditure between “Capital and Revenue”
Article 30‐A. The Guiding Principles of allocation of expenditure between Capital and
Revenue are as under:‐
(1) Expenditure of a Capital nature shall broadly be defined as Expenditure incurred
with the object of either increasing concrete assets of a material and permanent
character or of existinguishing or reducing recurring liabilities.
(2) It is inherent in the definition of Capital Expenditure that the assets produced
should belong to the authority incurring the expenditure. Expenditure on a
25
temporary asset or expenditure on Grants‐in‐Aid to Local Bodies or Institutions
(for the purpose of creating assets which will belong to these Local Bodies or
Institutions) cannot ordinarily be classifiable as Capital Expenditure and shall
not, except in cases specifically authorized by the President on the advise of the
Comptroller and Auditor General, be debited to a Capital Head of Account.
(3) Expenditure on a temporary asset cannot ordinarily be considered as
Expenditure of a Capital nature.
(4) Expenditure of a Capital nature shall be distinguished from Revenue Expenditure
both in the Budget Estimates and in Government accounts, subject to the
principles laid down in Article 43.
(5) Capital should bear all charges for the first construction and equipment of a
project as well as charges for intermediate maintenance of the work while not
yet opened for service. It should also bear charges for such further additions and
improvements as may be sanctioned under rules made by component authority.
(6) Subject to (7) below revenue should bear all subsequent charges for
maintenance and all working expenses. These embrace all expenditure on the
working and upkeep of the project and also on renewals and replacements and
such additions improvements or extensions as under rules made by Government
are debitable to the Revenue account.
(7) In the case of works of renewal and replacement which partake both of a Capital
and Revenue nature the allocation of expenditure should be regulated by the
broad principle that revenue should pay or provide a Fund for the adequate
replacement of all wastage or depreciation of property originally provided out of
a Capital Grants and that only the cost of genuine improvements, whether
determined by prescribed rules or formulae or under special order of
Government may be debited to Capital.
(8) Where under special orders of Government, a Depreciation or Renewals
Reserve Fund is established for renewing assets of any Commercial Department
or Undertaking, the distribution of expenditure on renewals, and replacements
between Capital Account and the Fund should be so regulated to guard against
over Capitalization on the one hand and excessive withdrawals from the Fund on
the other.
(9) Expenditure on account of preparation of damage caused by extraordinary
calamities such as Flood, Fire, Earthquake, Enemy Action should be charged to
Capital Account or to Revenue Account or divided between them in such a way
as may be determined by Government according to the circumstances of each
case.
(10) Capital receipts in so far as they relate to expenditure previously debited to
Capital heads, accruing during the process of constructions of a project, should
be utilized in reduction of Capital Expenditure. Thereafter, treatment in their
accounts will depend on circumstances, but except under a special rule or order
of Government, they should not be created to the Revenue Account of the
Department or Undertaking.
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Important General orders governing Classification
Pay and Allowances (other than Travelling Allowances) of Government servants
Article 31.(1) Following the principles in Article 30, the pay and allowances of Government
servants shall be classified in accounts as part of the scheme, activity or organization(sub‐
head) under a programme (Minor Head) below a function (major/sub‐major head) to which
the service of the Government servant closely relate. Where, however, it is not possible to
classify ab‐initio the pay and allowances of Government servant or servants under a single
sub‐head, because of the overlapping nature of the duties of such Government servants
which extend to several activities, programmes, functions etc., the charges may be classified
initially as part of the scheme or activity or organization to which the major portion of the
work of the Government servants relate. A suitable Pro‐rata allocation of such expenditure
should, however, be made in all such cases as far as possible.
(2) The Transit Pay and Allowances of a Government servant proceeding to join an
office whether on first appointment, or on transfer, either permanently or as a temporary
measure or on reversion from one department to another, should, in the absence of special
orders to contrary be debited to the office to which he is proceeding.
Note‐1:‐The Transit Pay and Allowances both ways, of Officers of the Defence or Railway Department lent
to Civil Departments or vice‐versa, are debitable to the borrowing Department. This principle shall
apply even in cases where the Government servant takes leave either before joining the borrowing
Department or before re‐joining the lending Department and shall hold good in respect of joining
time admissible under the service rules applicable to him. Cases of permanent transfers between
the Civil and Defense of Railway department, shall, however, be governed by the substantive rules
in clause (2) above.
For purposes of this note, Officers of the Indian Medical Service in Civil employment should
be regarded in all cases as lent to the Civil Department.
Note‐2:‐ The Transit pay and allowances, both ways of a Government servant transferred from one
Government to another or to foreign service will be adjusted in such manner as may be mutually
agreed upon by the Governments concerned or as may be laid down in the appropriate service
Rules.(See also Section 1 in appendix 3.
Note‐3:‐ The Transit Pay and Allowances both ways of the forward and return journeys of Government
servants transferred to or from mission and offices abroad will be borne by the Ministry which
plans the transfer of the official. However, the Transit Pay and Allowances of the Officers
belonging to Indian Foreign Service (A) and Indian Foreign Services (B) in respect of their return
journey from abroad shall be debited to the budget grant of the Ministry of External Affairs or the
Ministry of Commerce and Industry, where the official reports for duty.
Travelling Expenses
Article 32. The Travelling Expenses of a Government servants should, on whatever duty he
may be employed be debited under the same major/minor/sub‐heads as his pay. However,
in the following cases the Travelling Expenses of a Government servant may be debited to a
major/minor heads etc., head different from that to which pay is debited:
(i) In cases where a Government servant is required to travel on duty connected with an
outside body or fund.
(ii) When Government considers it necessary to show separately the cost of a special
service in connection with which the tour is undertaken, and
27
(iii) In cases covered by the general or special orders of the Government authorizing a
deviation from the general rule.
Expenditure on Public Works
Article 33. Expenditure on Public Works, where the works are under the administrative
control of the PWD shall be classified in accounts, according to the following principles:
(i) Expenditure on the construction of Government Non‐residential buildings for
“Administrative and office” purposes and other buildings which exclusively
relates to function under “General Services” as distinct from that on the
construction of buildings for functional purpose like Schools, Colleges, Hospitals
etc., will be accounted for under the Major head “2059 Public Works” or “4059
Capital Outlay on Public Works” as the case may be.
(ii) Expenditure on the construction of buildings for purely functional purposes such
as those for Schools, Colleges, Hospitals etc., will be accounted for under the
relevant Major heads closely connected with the functions, such as “2202
General Education/4202 Capital outlay on General, Education, Sports Art, and
Culture” “2210 Medical and Public Health/4210 Capital outlay on Medical and
Public Health” etc., as the case may be.
(iii) Expenditure on maintenance and repairs of all Governments Non‐residential
buildings, whether for administrative, office or functional purposes will however
be accounted for under the major head “2059 Public Works”.
(iv) Expenditure on Government Residential buildings will be accounted for
under the Major head”2216 Housing/4216 Capital Outlay on Housing” in the
Revenue or Capital Section as the case may be, in the Sector “Social services”.
(vi) Expenditure on Roads and Bridges, being in the nature of communication
services, will be accounted for under the Major head “3054 Roads and
Bridges/5054 Capital outlay on Roads and Bridges” in the Revenue or Capital
Sections as the case may be, in the sub‐sector “Transport and Communication “
of the Sector “Economic Services”.
Note‐1:‐ Where the buildings etc., are not under the administrative control of the PWD, it is open to
Government, to prescribe the expenditure on construction and repairs up to certain monetary
limits may be incurred by the Civil Departments (i.e., Departments other than the Public
Works Department) concerned. In such cases where the expenditure can be identified with
the programme (Minor head) relating to the function (Major head), it should be accounted for
under the detailed head “works” below the minor head. Where the Minor Head is not
identifiable, it should be classified under the residuary minor head “Other Expenditure” of the
relevant major head.
Note2:‐ Expenditure on the Staff quarters(Construction as well as Maintenance) forming part of a
Scheme or Project such as those of Doctors or Nurses in a hospital, will normally be accounted
for as expenditure of the programme under the relevant Functional Major head (Medical in
the example cited above) and not under the major head “Housing”. If, however, Government
finds it difficult for administrative reasons, to follow this principle, in the case of maintenance
expenditure, the expenditure on maintenance may be debited to “2059 Public Works” as
corollary, the rent receipts will go to “0216 Housing” in such cases.
Contribution made by or to Government
Article 34.(a) Contributions made by the Central or the State Governments to Zilla
Parishads, Municipalities, etc., or vice versa shall be debited as expenditure or shown as
28
Receipts (as the case may be) under the head of account most closely connected with the
object for which the contributions are made. Thus, a grant for the construction of a school
shall be debited to “2202 General Education” grant for construction of drainage system to
“2215 Water Supply and Sanitation” and a grant for the construction of a road to “3054
Roads and Bridges” and a grant given for general purposes, such as a grant to make good a
deficit or as compensation for revenue resumed, shall be classified under “2217 Urban
Development” and “3604” Compensation and Assignments to Local Bodies and Panchayati
Raj Institutions” respectively.
Note‐1:‐If the financial assistance given by the Central or State Government to a Local Body does not
take the form of a grant of cash, but of expenditure in the Public works Department equivalent
to the whole or a part of the cost of a work constructed by that Department on behalf of the
Local Body concerned, the contribution thus made should be debited as expenditure under the
detailed head “Contributions” below the relevant Minor/Major Head corresponding to the
programme/ function closely connected with the object of the assistance.
Note‐2:‐Contribution paid by a Local Body or private party with the express object of meeting the whole
or a part of the cost of construction by the Public Works Department of a specific work which is
eventually to be the property of Government should be credited as revenue receipts of the
Government relevant to the function/programme closely connected with the object for which
the contribution is made.
(b) Article 282 of the Constitution provides that the Union or a State may make any
grants for any public purpose, notwithstanding that the purpose is not one with respect to
which Parliament or the Legislature of the State, as the case may be, may make laws. The
word ‘grant’ used here should be taken to mean not merely ‘grant in‐aid’ but also other
direct expenditure.
Refunds of Revenue
Article 35. Refunds of revenue shall, as a general rule, be taken in reduction of receipts.
“Deduct‐Refunds” (Code 900) may be opened as a minor head under the major/sub‐major
heads falling in the Sector “B” Non‐Tax Revenue, unless it is not practicable to account for
such refunds as sub‐heads below the concerned programme minor heads under the
relevant major/sub‐major heads. This minor head may also be opened under the
major/sub‐major heads of the Sector “C” Grants‐in‐Aid and Contributions. In respect of
major/sub‐major head falling under the Sector “A” Tax Revenue, the head “Deduct‐
Refunds” should, however be opened as a distinct sub‐head below the appropriate minor
heads so that the net collection of each Tax/Duty is readily ascertainable from the accounts.
See, however, note below the major Head “0037 Customs” for the account of “Deduct‐
Refunds” and “Deduct Drawbacks”.
Classification of Transactions under “Civil Advances”
Article 36.(a) Moneys advanced for miscellaneous purposes under special authorities and
recoverable in cash and sums overpaid on vouchers other than those for service payments
will be adjusted under the head “8550” Civil Advances”. This head should cover items which
are from their inception, debts due to Government recoverable either in cash or by
deduction from other claims of the party concerned. (In this connection Foot notes under
the Major Head maybe referred to). Payment made on account of Government expenditure
29
should not be held under “Civil Advances” on the ground that further proceedings in audit
etc., are necessary for their final admission. Pay and Allowances in respect of an assignable
period, paid before they are due shall be debited to same head to which they are debitable
had they been paid after they were due.
(b) Advances of Pay and Travelling allowances should be debited to the final head of
account and not to “Civil Advances”. Such advances should be finally adjusted as Revenue
Expenditure in the books of the Government which makes the advances irrespective of the
fact whether the Officer is proceeding to or to reverting back from another Government.
Settlement of such advances by way of net payment/net recovery through adjustment bills
will be accounted for in the Books of the Government where the adjustment bills are
preferred.
(c) Advances for law suits shall be debited to the functional expenditure head
concerned, Refunds of amounts remaining unspent out of these advances shall be dealt
with as case recoveries and adjusted in accounts as enumerated in Article 48.
Classification of Transactions under “Suspense”
Article 37. Items of receipts and payments which cannot at once be taken to a final
head of receipt or charge owing to lack of information as to their nature or for any other
reason may be held temporarily under the head “8658 Suspense Account” in the Sector “L.
Suspense and Miscellaneous” of the accounts. A service receipt of which full particulars are
not given must not be taken to the head “Suspense Account” but should be credited to the
minor head “Other receipts” under the revenue head to which it appears to belong pending
eventual transfer to the credit of a proper head in receipt of detailed particulars. The
charges under the head “Suspense Account” will consist not only of items for which full
particulars have not been given which will enable the Audit office properly to classify them
but also items received through Inward Settlement Account from other Accountant
General/Pay and Accounts Officer for which full particulars/vouchers are wanting.
Note:‐ No sums shall ordinarily be credited to Government by debit to a suspense head. Credit must
follow and not precede actual realization.Net Gain or loss by Exchange in respect of Government
transactions Net Gain or loss by Exchange in respect in foreign currency.
Exchange in respect of Transactions in England and the Missions Abroad
Article 37.A Net gain or loss by exchange in respect of Government transactions in foreign
currencies shall be uniformly adjusted under the head “0075/2075 – Miscellaneous General
Services – Gain/Loss by Exchange”.
Important Special Orders governing classification of certain
Individual transitions Cost of acquisition of land
Article 38. Cost of land acquired for any specific work or a project shall be recorded as part
of the cost of the works or of the project under the relevant functional major/minor head.
The expenditure on acquisition of land by the Public Works Department for general
purposes shall be recorded under the head “2059 Public Works‐ Other Expenditure /4059.
Capital Outlay on Public Works –Acquisition of Lands” as the case may be.
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Sale proceeds of Government Land and Buildings.
Article 39. The classification of the sale proceeds of Government Land and Buildings
should be regulated in accordance with the schedule given below.
Schedule‐I
Sale proceeds of Government land and buildings.
Heads to which creditable
(i)(a)When the cost of the land was originally The Capital or Revenue Account of the
debited to or remains at the debit of the Capital project, as the case may be, according to the
Account of any project or Undertakings for which allocation rules applicable to the Department
regular Capital and Revenue Accounts are kept or concerned.
was originally met from the revenue account such
Projects or Undertaking.
(i)(b)In the case of land acquired by Government on ‘1001 – Indian Railways etc., Sale of Land
payment for Companies, Railways or of Government subsidized Companies (3)’on the receipt side.
land made over land such Railways by other
Government Departments or Railways where the
cost was originally debited to ‘3001‐Indian Railways
etc., Subsidized Companies‐Land’
(ii) When the cost was originally debited to a Capital The Capital expenditure head originally
Expenditure head outside the Revenue Accounts, debited.
even though no regular Capital and Revenue
Accounts are kept for the work covered by the
Capital Expenditure.
(iii) When the cost was originally debited, within the The receipt head relating to the Department
Revenue Section of the Accounts, to any service or concerned or, in the case of Department not
Revenue Department for which no Capital and having a corresponding receipt head ‘0075
Revenue Accounts are kept. Miscellaneous General Services – Sale of Land
and Property.
(iv) When cost was not so far debited:
(a) The right of the Government in agricultural land ‘0401‐Crop Husbandry, Other Receipts
not covered by clause (b).
(b) Nazul lands in Uttar Pradesh, Punjab and ‘0075 – Miscellaneous General Services – Sale
Madhya Pradesh or elsewhere and lands in Punjab of land and property
equipped at the cost of State Revenues for resale for
building purposes.
(c)In all other cases:
(i) Is sold in the Public Works Department The functional receipt major head concerned
or the head ‘0059‐Public Works’
(ii)If sold in the Defence The Major head “0076‐Defence Services‐
Navy, and “0078‐Defence Services – Air
Force” as the case may be.
(iii)If sold by Civil Agency The functional Receipt Major Head
concerned or ‘0075‐ Miscellaneous General
services’
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Schedule – II
Sale Proceeds of Buildings (including the actual area occupied by or auxiliary to a Building
Heads to which creditable
(i)When the cost of the Buildings met outside the The Capital or Revenue Account of the project,
Revenue Account, even though no regular as the case may be, according to the allocation
Capital and Revenue Accounts are kept for the rules applicable to the Department concerned.
work covered by the Capital Expenditure.
(ii)When the cost of the Buildings was originally The Capital Expenditure head originally debited.
debited to Capital Expenditure head outside the
Revenue Account, even though no regular
Capital and Revenue Accounts are kept for the
work covered by the Capital Expenditure.
(iii)When the sale affects Irrigation, Navigation, “0701‐Major and Medium Irrigation; 02‐Major
Embankment and Drainage Works for which Irrigation (Non‐Commercial) – Sale of Water for
Capital Accounts are not kept. Irrigation purposes – or Navigation – Minor
Irrigation – Flood Control – Drainage Project’ as
the case may be.
(iv)When the sale of buildings, the cost of which ‘The receipt head relating to the function to
was originally debited, within the Revenue which the cost of the building was initially
Section of the Accounts, to any service or debited or in cases where there is no
Revenue Department for which no Capital and corresponding receipt head, to the head ‘0075.
Revenue Accounts are kept. Miscellaneous General Services – Sale of Land
and Property.
(v) In all other cases:‐
(i) If sold in the Public Works Department. The functional receipt major head concerned or
the head ‘0059 – Public Works.
(ii) If sold in the Defence Department. The Major Head “0076‐Defence Services –
Army”, “0077‐Defence Services – Navy, and
“0078 – Defence Services – Air Force” as the case
may be.
(iii) If sold by Civil Agency. The functional receipt Major Head concerned or
‘0075 – Miscellaneous General Services’.
Municipal Rates and Taxes
Article 40. Municipal rates and taxes on Government buildings should be adjusted as
follows:‐
(a) As a general rule, Municipal rates and taxes on a Non‐residential building utilized
for functional purpose, such as for schools colleges or hospitals, if paid by the relevant
Departments dealing with those functions, should be adjusted in accounts as part of the
sub‐heads minor heads concerned relating to the functions, under the detailed head “Rent
Rates and Taxes”. Where, however the whole or a part of the taxes is paid by the Public
Works Department in administrative control of the buildings, the payments may be debited
to the maintenance estimates of the buildings concerned, Viz., “2059‐Public Works –
Maintenance and repairs”.
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(b) Taxes on Non‐residential buildings occupied by the Departments other than the
Defence Department, if paid by a Department nominated by Government in this behalf and
not passed on to the occupying Department, should be debited to “2070” Other
Administrative Services ‐ Other Expenditure.
(c) Taxes on residential buildings if payable by Government shall be debited to the
maintenance estimates of the buildings under the head “2216” Housing ‐ Government
Residential Buildings Maintenance and Repairs or “2059”‐Public Works”, in case the
Government has decided to debit maintenance expenditure to the latter head.
Note:‐ In cases where whole or any portion of the taxes which by local rule or by custom are
ordinarily leviable from the tenant, is paid by a Department of the Government such
payments are treated as part of the contingent expenditure of the Department.
(d) Taxes both on Residential or Non‐residential buildings owned or occupied by the
Defence Department shall be debited to the Defence Service Estimates.
Cost of Survey of India and other Scientific Parties accompanying a Military Expedition
Article 41. The cost of Survey of India and other Scientific Parties which may accompany a
Military Expedition shall be adjusted as follows:‐
(i) All extra expenditure connected with Survey of India unit which would not have
been incurred but for field operations shall be borne by the Defence Estimates,
provided the Survey of India unit accompanied the expedition at the request of
the Defence Department.
(ii) The cost of the Pay and allowances and contingents of other Scientific Parties
shall be borne by the respective Civil Departments concerned while the
expenditure incurred on special transport arrangements made by the Defence
Service shall be debited to the Defence Estimates.
These rules shall not, however, apply classification of the cost of units of the Survey of
India or of other Scientific Parties mobilized for service with the Army on General
Mobilization. The whole cost of these units except (in the case of the Survey of India) that of
the initial supply of all technical equipment material and stores shall be debited to the
defence estimates under Special Rules.
General Methods of Accounting
Accounting for transactions pertaining to more than one major heads of account.
Article 42. For the sake of convenience or for other special reasons receipts or charges
pertaining to more than one head of account may be booked in the first instance under one
of the head concerned but the portion creditable or debitable to the other head or heads
involved should be transferred from the former head to the latter before the accounts of
the year are closed .A few cases in which this procedure is authorized are cited below:‐
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(1) where the charges for the supply of water from irrigation canals are consolidated
with the land revenue, demand, the recoveries at the consolidated rates are, in the first
instance, credited to the head ‘0029” ‐ Land Revenue” and an approximate amount
calculated as the share due to irrigation is transferred to the relevant irrigation revenue
head.
(2) charges for collection of corporation tax are accounted for under the minor head
“Collection Charges – Income Tax” below the major head “2020‐Collection of Taxes on the
Income and Expenditure in the first instance the amount debitable to the minor head
“Collection Charges ‐ Corporation Tax“ being transferred later from the former head to the
latter.
(3) Interest paid by Government on loans is taken initially under the head “2049
Interest Payments and necessary transfers from this head are made subsequently in respect
of amounts debitable to Commercial Departments by credit to “0049‐Interest Receipts”.
(4) The Establishment and Tools and Plant charges of Public Works Division are in the
first place booked under a single Major head subject to final apportionment among the
several Major heads concerned.
(5) The charges relating to the audit of the transactions of the Posts Telegraphs
Railways and the Salt Organization of the Ministry of Commerce and Industry, are recorded
initially under the head “2016” Audit and are transferred subsequently to the accounts of
the respective Departments.
Recording of Capital Expenditure in accounts.
Article 43. The following principles shall govern the record of capital expenditure in
accounts:‐
(i) The Central Government and State Governments should prescribe definite criteria
for classifying an item of expenditure as pertaining to “Revenue” or Capital” taking into
account the nature and the magnitude of the expenditure involved.
Note:‐Capital expenditure is generally met from Receipts of a Capital, Debt, Deposit or Banking character
as distinguished from ordinary revenue derived from Taxes, Duties, Fees, Fines and similar items of
Current Income including extra‐ordinary receipts. It is open to the Government to meet Capital
Expenditure from ordinary revenues, provided there are sufficient revenue resources to cover this
liability.
(ii) All items of expenditure to be met from revenue according to the criteria
indicated in (i) above should be initially and finally debited to “revenue” and it is not
permissible to debit such expenditure temporarily to capital head, pending its write back to
revenue over a period of years .
(iii) The detailed Rules by which allocation of expenditure between capital and
revenue in commercial department and undertaking should be determined shall be such as
may be made by Government after consultation with the Comptroller and Auditor
General/Controller General of Accounts.
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Accounting for transactions relating to Schedule Areas.
Article 44. Receipts and expenditure pertaining to scheduled Areas in a State, vide Article
244 (1) of the Constitutions shall be accounted for under the same major and minor heads
such which corresponding receipts and expenditure pertaining to other areas of the State
are accounted for, but the receipts and expenditure of the former kind may be shown in the
accounts separately from the later if Government so desires.
Article 45. Deleted.
Accounting for losses
Article 46. Losses of public money stores or other property of Government shall be
accounted for in accordance with the rules in chapter 6.
Exhibition of recoveries in Government accounts.
Exhibition of recoveries in Government Accounts
Article 47. The rules to regulate the exhibition of recoveries in Government accounts are
contained in Chapter 5.
Accounting for Recoveries of Overpayments.
Article 48. Recoveries of overpayments shall be adjusted in the accounts in accordance with
the procedure set out in paragraph 3.10 of General Directions in Budget Manual which
reads as follows:‐
Recoveries of over‐payments whether made in cash or by short drawl from a bill
during the same financial year in which such over payments were made shall be recorded as
Reduction of Expenditure under the concerned service heads. Recoveries of over payment
to previous year(s) shall be recorded under distinct minor head “Deduct recoveries of
Overpayments (code “911”) below the concerned major /sub major head in the
Appropriation Accounts.
Refund of unspent balance of grant/contribution during the same financial year shall
be recorded as reduction of expenditure under the concerned Grant‐in‐Aid major or sub‐
major head. However, refund of grant/contribution in subsequent years(s) that are initially
charged to the major head “3605‐Technical and Economic Co‐operation with other
countries etc., shall be adjusted under a distinct minor head “Deduct‐ Recoveries of
unspent balance (“Code912”) below that major head. Similarly refund or unspent Balance of
Grant‐in‐aid by State/Union Territory. Government in subsequent year(s) shall be adjusted
under a separate minor head ‘Deduct‐Recovery of unspent balance of Grant‐in‐Aid form
State/Union Territory Governments (“Code 913”) below the major head. “3601 Grants‐in‐
Aid to State Governments” or “3602 Grants‐in‐Aid to Union Territory Governments” as the
case may be.
Note:‐ The investments made by Government of India in Nationalized Banks and subsequently being
written down to adjust the losses incurred by banks, may be shown as ‘Deduct Recoveries’
below the line in the capital section.
35
Accounts of Government Commercial Departments or Undertakings
Article 49. Where any Departments or Departmental Undertakings of Government function
on Commercial lines, the essential formalities of Commercial Accounts to the extent
prescribed by Government should be strictly observed. In such cases, separate Commercial
Accounts of the Departments or Undertakings shall be kept outside the regular Government
Accounts. Gross receipts and expenditure of Commercial Departments or Undertakings
shall be accounted for under the appropriate Major and Minor heads in the same way as
ordinary receipts and expenditure of Government. The heads of accounts should, as far as
possible, be common to the Government account, and the General Ledger maintained at
the Department or Undertaking, and should be selected with due regard to the Principles of
Governmental and Commercial Accounting, so that the monthly Classified Account of
Income and Expenditure of the Department or Undertakings may be prepared readily form
the General Ledger.
Working expenses of Commercial Departments
Article 50. As a general rule all expenditure pertaining to any department, including
commercial department, should be recorded on the expenditure side of the account only.
Transactions with other Governments and Account Circles
Article 51. Subject to any general or special orders issued by Government after consultation
with the Comptroller and Auditor General, the methods by which transactions between
different Account Circles as well as between different Governments including Governments
of other countries are settled, shall be as described in relevant Chapters of Account code for
the Accountants General and Government Accounting Rules 1990 (GOI).
Rectification of misclassification
Article 52. The procedure to be followed in rectifying misclassification in accounts shall be
as prescribed in Chapter 7 of Account Code for Accountants General, the extracts of which
are given in Annexure C to this Chapter.
Writes‐off from Balanced heads to ‘Government’
Article 53. (1) Ordinarily, all amounts due to Government which are found to be
irrecoverable shall be written‐off from the Debt head of account concerned to an
expenditure head as a loss to Government. Similarly, any balance due by Government
remaining unclaimed for such time as may be prescribed by Government shall be credited as
revenue of the Government concerned by debit to the Debt or Deposit head concerned.
Amounts outstanding due to book‐keeping errors under heads which close to balance shall
be written‐off to “8680‐Miscellaneous Government Account‐ Write off from heads of
account closing to balance’, with the specific approval of the Comptroller and Auditor
General.
36
(2) Such un‐reconciled balances or differences between the Ledger Balances and those
of as per the relevant Subsidiary Registers or Broad‐sheets, under any detailed/sub‐detailed
heads of account relating to any Debt, Deposit, Suspense and Remittance heads in the State
Accounts, as per the ‘List of Major and Minor Heads of Account’, not exceeding Rs.1000/‐ in
each case in any financial Year, may be written‐off by an Accountant General to the head
“8680 Miscellaneous Government Account‐Write‐off from heads, of account closing to
balance” subject to the following condition:‐
(i) The amounts of un‐reconciled balances or differences are continuing for a period
of over five years, in the year in which it is proposed to be written‐off.
(ii) The Accountant General has satisfied himself that a dead end has been reached
in resolving the differences; and
(iii) The concurrence of the State Government has been obtained for the write‐off.
(3) In the case of ‘Provident Fund Suspense’, the limit of 5 years mentioned at item (i)
of sub clause 2 above will not be applicable. Senior Deputy Accountant General may also
write‐off the outstanding amount under this head up to Rs.500 in each case subject to his
having satisfied himself about the conditions (i) to (iii) of sub‐clause 2 above. A quarterly
report on items written‐off by Senior Deputy Accountant General under the powers
delegated to him should be submitted to Accountant General for review. The Accountant
General should report to Comptroller and Auditor General of India on the write‐off of
Suspense half‐yearly on 10th May and 10th November.
(4) Where it is not possible to establish that un‐reconciled balances/differences under
heads of account which close to balance are either due to book‐keeping errors or involve
loss/receipts, the balance/differences maybe written‐off to “8680 Miscellaneous,
Government Account‐ Writes‐off from heads of account closing to balance” with the
approval of the Comptroller and Auditor General of India after obtaining concurrence of the
Government concerned in all cases where the compilation of account is his responsibility
and in cases, where the accounts have been departmentalized or separated from Audit, of
the Controller General of Accounts after concurrence of the Chief Accounting Authority
concerned is obtained.
Accounts to work from balance to balance
Article 54. The accounts of each Government shall work from balance to balance. The
closing balance shown in the accounts of each month shall work up to the general cash
balance of each Government held in its Treasuries (including remittances in transit) and by
the Reserve Bank of India at the end of that month.
Annexure – A
(See Article 25)
List of Sections/Sectors/Sub‐Sectors under the Main Divisions of Accounts
Part I – Consolidated Fund
(1) Revenue:‐
I. Receipt Heads (Revenue Account)
A. Tax Revenue:
(a) Taxes on Income and Expenditure
(b) Taxes on Property and Capital Transactions
(c) Taxes on Commodities and Services
37
B. Non‐Tax Revenue:
(a) Fiscal Services
(b) Interest Receipts, Dividends and Profits
(c) Other Non‐Tax Revenue
C. Grants‐in‐Aid and Contributions
II. Expenditure Heads (Revenue Account)
A. General Services
(a) Organs of State
(b) Fiscal Services
(c) Interest payments and Servicing of Debt
(d) Administrative Services
(e) Pensions and Miscellaneous General Services
(f) Defence Services
B. Social and Community Services
C. Economic Services
(a) General Economic Services
(b) Agriculture and Allied Services
(c) Industry and Minerals
(d) Water and Power Development
(e) Transport and Communications
(f) Railways
(g) Posts and Telecommunications
D. Grants‐in‐Aid and Contributions
(2) Capital, Public Debt, Loans etc.
I. Receipts Heads (Capital Account)
II. Expenditure Heads (Capital Account)
A. Capital Account of General Services
B. Capital Account of Social and Community Services
C. Capital Account of Economic Services
(a) Capital Account of General Economic Services
(b) Capital Account of Agriculture and Allied Services
(c) Capital Account of Water and Power Development
(d) Capital Account Transport and Communications
(e) Capital Account of Railways
(f) Capital Account of Posts and Telecommunications
D. Grants‐in‐Aid and Contributions
III. Public Debt – Loans and Advances
E. Public Debt
F. Loans and Advances
G. Inter‐State Settlement
H. Transfer of Contingency Fund
Part II – Contingency Fund
Part III – Public Account
1. Small Savings, Provident Funds, etc.
(a) Small Savings
(b) Provident Funds
(c) Other Accounts
J. Reserve Funds
(a) Reserve Funds bearing interest
(b) Reserve Funds not bearing Interest.
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K. Deposits bearing Interest
(a) Deposits bearing interest
(b) Deposits not bearing interest
(c) Advances
L. Suspense and Miscellaneous
(a) Coinage Account
(b) Suspense
(c) Other Accounts
(d) Accounts with Governments of Foreign Countries
(e) Miscellaneous
M. Remittances
(a) Money Orders, Remittances and Adjustments between Officers rendering
accounts to the same Accountant General and other Remittances
(b) Inter‐Government Adjustment Accounts
(c) Exchange Accounts
N. Cash Balance.
Annexure – B
[See Article 26 (c)]
List of Standard Detailed Heads
1. Salaries
2. Wages
3. Travel Expenses
4. Office Expenses
5. Payments for Professional and Special Services
6. Rents, Rates and Taxes/Royalty
7. Publications
8. Advertising, Sales and Publicity Expenses
9. Grants‐in‐Aid/Contributions/Subsidies
10. Scholarships and Stipends
11. Hospitality Expenses/Sumptuary Allowances etc.
12. Secret Service Expenditure
13. Major Works
14. Minor Works
15. Machinery and Equipment/Tools and Plant
16. Motor Vehicles
17. Maintenance
18. Investments/Loans
19. Materials and Supplies
20. Interest/Dividend
21. Pensions/Gratuities
22. Depreciation
23. Inter Account Transfers
24. Writes‐off/Losses
25. Suspense
26. Other Charges
27. Diet Charges
28. Purchase of Antiquities, Ancient Relics and Contemporary Arts.
Note:‐ Briefly explaining the scope of Standard Detailed Heads:
1. Salaries:‐ Will include pay, allowances in all forms to Officers and staff, and the expenses on
Leave Travel Concession. This object classification will also be utilized for recording
39
expenditure on emoluments and allowances of Heads of States and other High Dignitaries.
In cases, where it is decided by some Stage Governments to indicate in accounts, the details
of ‘salaries’ such as ‘Pay of Officers’, ‘Pay of Establishments’, ‘Allowances and Honoraria’
etc., for statistical information. Detailed heads may be opened accordingly in lieu of
‘Salaries’.
2. Wages:‐ Will include wages of labourers and to staff at present paid out of contingencies.
3. Travel Expenses:‐ Will cover all expenses on account of travel on duty including conveyance
and fixed travelling allowances but excluding leave travel concession which falls under
‘Salaries’.
4. Office Expenses:‐ Will include all contingent expenditure for running an office, such as
furniture, postage, purchase and maintenance of office machines and equipment, liveries,
hot and cold weather charges (excluding wages of staff paid from contingencies),
telephones, electricity and water charges, stationery, printing of forms, purchase and
maintenance of staff cars and other vehicles for office use, as distinct from vehicles for
functional purposes like Ambulance Vans, etc.
5. Payments for Professional and Special Services:‐ Will include charges for legal services,
consultancy fees, remuneration to examiners, invigilators etc., for conducting examinations,
remuneration to casual Artists by the All India Radio and all other types of remuneration for
Professional Services. It will also include payment for services rendered, supplies made by
other departments such as Railway, Police etc. a distinction being made in respect of
supplies made, services rendered for the running on an office in which case the expenditure
will be recorded ‘Office Expenses’.
6. Rents, Rates and Taxes/Royalty:‐ Will include payment of rent for hired buildings, Municipal
rates and taxes, etc. It will also include lease charges for land.
7. Publications:‐ Will include expenditure on printing of office Codes and Manuals and other
documents, whether priced or non‐priced but will exclude expenditure on printing of
publicity material. This will also include discount to agents on sales. This head is to be
operated only where the cost of printing is borne by respective departments.
8. Advertising, Sales and Publicity Expenses:‐ Will include Commission to Agents and Printing
of Publicity material.
9. Hospitality Expenses/Sumptuary Allowances, etc.:‐ Hospitality expenses will include
Entertainment Allowance of High Dignitaries etc. Expenditure on refreshments served in
Inter‐Departmental Meetings, Conferences etc., will however, be recorded under ‘Office
Expenses’.
10. Major Works/Minor Works:‐ Will be classified with reference to the classification of
Major/Minor Works in CPWD Code. This will also include cost of acquisition of land and
structures.
11. Machinery and Equipment/Tools and Plant:‐ Will include Machinery, Equipment, Apparatus
etc., other than those required for the running of an office (vide 4) and special tools and
plant acquired for specific works.
12. Motor Vehicles:‐ Will include purchase and maintenance of Transport Vehicles such as
Ambulance Vans which are used for functional activities, as distinct from those used for
running an office.
13. Maintenance:‐ Will record expenditure on maintenance of works, machinery and
equipment. It will also include repairs incidental to maintenance.
14. Interest/Dividend:‐ Will include interest on Capital, Discount on Loans.
15. Pensions/Gratuities:‐ Will include donations to Service Funds and Contributions to
Contributory Provident Funds.
16. Inter Account Transfers:‐ Will include transfer to and from Reserve Funds.
17. Writes‐off/Losses:‐ Will include Write‐off of Irrecoverable Loans. Losses will include trading
losses.
40
18. Other Charges:‐ A residuary head. This will also include rewards and prizes.
(G.O.Ms.No.198, F&P (Finance‐Wing A&L) Dept., dated 17‐05‐1976)
Annexure – C
(See Article 52)
Account Code for Accountants General
(Chapter 7 – Transfer Entries)
Object of Transfer Entries
7.1 Transfer Entries, which are entries intended to transfer an item from one head of
account to another, are necessary:‐
(a) in order to correct an error of classification in the original accounts;
(b) in order to adjust, by debit or credit to its proper head, an item outstanding under
a debit, deposit or remittance head;
(c) in order to adjust inter‐departmental and other transactions which do not involve
the receipt or payment of cash.
Note:‐ Another type of case in which transfer entries are necessary occurs when it is found more
convenient to classify items pertaining to more than one head of account under a single head
of account in the first instance than to classify them under each head of account from the
beginning; for example when a definite proportion of any receipt or charge is taken to a
separate head, it is often convenient to make the distribution upon the totals of the
Departmental Abstract or the Detail Book,
General Rules
7.2 Transfer Entries should be prepared in Form A.C.23. On one side of every Transfer
Entry there should be only one Major head to which there may be a debit by credit to
sundry heads or vice versa; debit should not be taken against sundry head by credit to
sundry heads. A fortiori, the same entry should not contain independent corrections of two
major heads; it may not debit A by credit to B, and again C by credit to D.
In a Transfer Entry all particulars explaining both the nature of the adjustment and (if
it is a correcting transfer) the grounds of the correction must be clearly stated.
7.3 A list of adjustments which have to be made periodically should be maintained in
order to ensure that they are regularly made. These adjustments should, as a rule, be made
monthly. If this is found inconvenient and if the Accountant General considers that there
are sufficient grounds for postponing any adjustments, they may be made quarterly.
Unforeseen adjustments should, however, be made as soon as the necessity for them arises.
7.4 Save as may be authorized by the Comptroller and Auditor General, or by
Government in consultation with the Comptroller and Auditor General, annual and half‐
yearly transfers should, as a rule, be avoided. Cases in which such transfers are authorized
will be found in the Manuals of the Account Officers concerned.
Correction of Accounts
7.5 (a) If an item which properly belongs to a Revenue or Expenditure head is wrongly
classified under another Revenue or Expenditure head in the accounts of the same
41
Government, the error may be corrected at any time before the accounts of the year are
closed, in the manner directed in Article 6.15; but after the accounts are closed, no
correction is admissible, it being sufficient to make a suitable note of the error against the
original entry. If, however, the error affects the receipts and disbursements of another
Government, or the transactions of a Commercial Department it should be corrected by
transfer in all cases as soon as the error is discovered. The procedure to be observed for the
correction of errors in the accounts of works in the Public Works Department shall be as laid
down in Articles 149 and 200 (a) of Volume‐III of Account Code.
(b) An error which affects a debt, deposit or remittance head must be corrected by
transfer, however old and however small it may be. If the accounts of the year in which the
error took place are not closed, the correction should be made by the removal of the item
from the head under which it was wrongly taken to that to which it properly belongs. If the
accounts of the year in which the error took place are closed, then the following procedure
should be followed in the cases referred to –
(1) an item taken to one debt, deposit or remittance head instead of another, ‐ the
correction should be made by transfer from the one to the other;
(2) an item credited to a debt, deposit or remittance head instead of to a revenue
head, or debited to a debt, deposit or remittance head instead of to an
expenditure head, ‐ the correction should be made by transfer to the head under
which it should originally have appeared;
(3) an item credited to a revenue head instead of to a debt, deposit or remittance
head, ‐ correction should be made by debiting refunds and crediting the proper
head.
(4) an item debited to an expenditure head instead of to a debt, deposit or
remittance head, ‐ correction should be made by debiting the proper head and
crediting the relevant receipt head.
Note‐1:‐ After the accounts of the year are closed, corrections or transfers affecting capital major
heads, unless they affect the account of different Governments, should usually be
effected without financial adjustment by alteration of progressive figures, without
passing the debit and credit entries through the accounts of the year’s financial
transactions. This would prevent unnecessary inflation of the current year’s accounts and
the voting of grants of doubtful propriety which the inclusion of the correcting entries in
the current accounts would otherwise involve.
Note‐2:‐ Errors in the accounts of Divisional Officers of the Public Works Department shall be
governed by the rule in Article 200 of Volume‐III of Account Code.
Outline of Procedure
7.6 A correction by a transfer entry may be proposed by any section of an Accounts
office; it should be accepted by the other section concerned if the entry has been drawn up
according to rule and necessary particulars are furnished. Original vouchers and other
documents in support of the entry should be recorded in the section which originally dealt
with them and not sent to the other section concerned along with the transfer entry.
7.7 A Transfer Entry Number Book in Form A.C. 24 should be maintained in each
audit or accounts section in which should be entered in brief but clear detail the particulars
of each transfer originating in that section, it being sufficient to fill in columns 1 and 2 only
in respect of transfer entries received from other Sections. The Transfer Entry Number Book
for Central transactions should be kept separate from that for State transactions. The
42
entries proposed by the several sections should be numbered serially by each, a distinctive
letter being used by each section and these numbers entered in their respective Number
Books. The number to be given to an entry received from another section should be
expressed as a fraction, the numerator of which will denote the number as given by the
originating section and the denominator will show the number assigned to the entry in the
Number Book of the receiving section.
Note:‐The provisions of this Article may be relaxed, at the discretion of the Head of an Accounts Office,
when, in view of the large number of transfer entries received from other sections, it is
considered more economical only with reference to the entries so received and not those
originating in the receiving Section itself, to maintain a simple “Index of Transfer Entries”
showing the General Number as allotted by the receiving section and the sectional number of
the originating section, in the following form which can be drawn up in manuscript –
Index of Transfer Entries for the month of ……………………. 20….
General No. Sectional Number and distinctive letter General No. Sectional Number and distinctive letter
7.8 (a) The addition or deduction which should be posted in Departmental Abstracts
or the Detailed Books on account of the transfer entries should be worked out from the
separate transfer entries of all sections in accordance with the procedure described in the
succeeding Articles. This procedure shall consist mainly of the preparation of an abstract
known as the Combined Transfer Ledger and Abstract (Form A.C. 25) showing the debits and
credits to be made under each detailed head affected by the entries of the month, the totals
of the debits and credits of the month necessarily being equal. The Combined Transfer
Ledger and Abstract for Central transactions should be kept separate from that for State
transactions.
(b) In the case of revenue and expenditure heads, it is the net outcome of the
transfer entries against each, i.e., the balance of the head, in the Combined Transfer Ledger
and Abstract (Form A.C. 25), which should appear as a debit or credit in the Abstract but in
the case of debt, deposit or remittance heads, the gross credit and the gross debit should
both appear in the Abstract – the former in the receipt part and the latter in the
disbursement part, as these heads have corresponding accounts on both sides.
Note:‐ When large transfers are made from one debt, deposit or remittance head to another in order
to correct the original classification in account the correction should, wherever possible be
made by a deduct entry against the original debit or credit, so as to prevent exaggeration of the
transactions in the accounts;
When, however, such a transfer affects a debt, deposit or remittance head for which
grants are obtained, if should be adjusted, irrespective of the amount involved, on the
following principles:‐
(a) When the correction is in rectification of a misclassification of the same year, ‐ by
deduct entry against the original debit or credit, as the case may be;
(b) When the correction is in rectification of a misclassification of the previous year – by
plus credit or minus credit under the heads concerned, without affecting the debits
for the year; provided that in either case, if the correction involves the transfer of
balance from one account circle to another within the accounts of the Central
Government, the adjustment in both circles must be made without any reservation
within the same official year.
43
7.9 The Transfer Entries, after being noted in the Number Book, should be posted
individually into the left hand columns of the Combined Transfer Ledger and Abstract,
against the respective heads affected. The column for “Number” of the entry and that for
the “District or Department” which provides for the name of the District or Department in
whose accounts the original error appeared, should be filled in at the same time.
7.10 From the right hand money columns of the Combined Transfer Ledger and
Abstract, the figures should be posted under appropriate heads in the Departmental
Abstract or the Detail Book, immediately under the total of cash transactions. The debits to
a revenue head, and the credits to an expenditure head should appear in the “deduct” line,
but all other entries (with the exception of the kind mentioned in Note under Article 7.8) are
entries of addition and should appear in the “add” line.
7.11 A note of a correction affecting District figures relating to revenue and expenditure
heads should be made against the original entry in the Departmental Abstract of the month
in which the error occurred. Where the Compilation Book of revenue and service
transactions takes the place of the Departmental Abstract, a note should be made similarly
in that Book. Transfers affecting a debt, deposit or remittance head should be made by new
entries in the month of correction and need not be noted against the original entry. In the
case of important transfers, however, a note should be made in red ink, across the original
entry in the Detail Book, of the month of its reversal and across the correcting entry of the
month of the original one.
Note:‐ When detailed statement or revenue is communicated, month by month, to the revenue
controlling authority, particulars of correcting transfers made in the month’s accounts should be
given at the foot.
Closing of the Combined Transfer Ledger and Abstract
7.12 The Combined Transfer Ledger and Abstract should be closed by totaling,
under each head the figures in the columns on the left, and carrying into the columns on the
right the balance in the case of revenue and expenditure heads, and the totals (except as
stated in Note under Article 7.8) in the case of debt, deposit and remittance heads. The
totals of the two money columns on the left need not be carried forward, but amounts in
the two money columns on the right hand side should be totaled and agreed. After the
Combined Transfer Ledger and Abstract is thus proved by the agreement between the totals
of these two columns, an abstract should be drawn up as indicated in Article 4.6. The
Departmental Abstracts or the Detailed Book should then be posted from the columns on
the right, the poster ticking off each entry, as he posts it. At the end of the year, the
monthly volumes of the Combined Transfer Ledger and Abstract should be arranged in
order of the months and bound into convenient volumes.
_________________
44
CHAPTER – 4
DIRECTIONS REGULATING INTER DEPARTMENTAL TRANSFERS
Introductory
Article 55. The directions in this Chapter shall regulate the conditions under which a
Department of a Government may make charges for services rendered or articles supplied
by it and the procedure to be observed in recording such charges in the accounts of the
Government concerned.
Adjustments between Governments
Article 56. In the case of transactions between two Governments, adjustment 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 the Governments
concerned.
Note‐1:‐ In all cases of claims for an amount not exceeding Rs.1,000 in each case, for transactions on
account of supplies made or services rendered by one Government to another, no monetary
claims will be resorted to. However, in respect of claims relating to Commercial
Departments/Undertakings of a Government which are required to work to a financial result, for
services rendered or supplies made to or by them monetary settlement should be made
irrespective of the amount.
Note‐2:‐ For above transactions, the limit of Rs.1,000 and where the supplies/services are to be paid for
irrespective of any monetary limit, the settlement will be made through cheques/Bank drafts by
the supplied Government. The procedure to be followed for making the monetary settlements in
these cases, (i) between the State Governments inter se and (ii) in respect of supplies/services to
a Central Government Department will be as indicated below:
(i) Between the State Governments inter se:
The concerned officer of the Government in receipt of the supplies or services will present a bill
at the Treasury for the cost of services or supplies along with the accepted invoice and requisition
for a bank draft in favour of the Officer concerned in the supplying Government and remit the
bank draft so obtained to the latter who will present it at the Treasury for encashment and
crediting to the proper head of account.
(ii) Between a State Government and Central Government Department (including Defence,
Railways, Postal and Telecommunications Departments besides Civil).
The Department of the Central Government which receive supplies/services will present a
bill along with the accepted invoice to its own Accounts Officer concerned who will make the
payment by cheques/bank drafts drawn in favour of the officers concerned of the supplying
Government in settlement of its claims.
In the reverse case of supplies/services rendered by a Central Government Departments, the
cheques/Bank drafts received by it from the supplied Government will be presented by it to its
Accounts Officer for encashment and credit to the proper head of Account. In case the
Departmental officer is himself in account, with a branch of the bank, the cheque/draft will be
remitted by him to the bank with challan showing particulars of the Head of account for credit to
Government account.
Note‐3:‐ The Union Territory Governments will also follow the procedure indicated above as may be
applicable to them for settlement of their inter‐Governmental transactions arising out of services
rendered or supplies made by/to them.
Note‐4:‐These instructions will not apply to payments to supplies arranged by the Department of Supply in
the Ministry of Commerce for purchases made by the State Governments etc. through
Directorate General of Supplies and Disposals. In this regard the procedure already laid down by
this Ministry will continue to hold good.
45
Note‐5:‐The procedure to be followed for realization of customs duty of goods imported by the various
Governments/Departments will be laid down separately by the Department of Revenue and
Banking (Revenue Wing). Similarly, the procedure to be followed for settlement of claims
relating to supplies made by the Medical Store Depots to various Governments/Departments will
be prescribed separately by the Department of Health in the Ministry of Health and Family
Welfare.
Note‐6:‐The Principles and procedure indicated in Notes 1 and 2 above will also be followed for settlement
of inter‐Departmental transactions among Defence, Railways, Postal, Telecommunication and
Central Civil Departments on account of services rendered or supplies made by one Department
to another.
Article 57. Already Deleted.
Adjustments with Foreign Governments, outside bodies etc.
Article 58. Unless exempted by Government by General or special orders, services shall
not be rendered without being paid for to any foreign Government or non‐Government
body or institution or to a separate fund constituted as such. Any relief in respect of
payment for services rendered or supplies made to any outside body or fund should
ordinarily be given through a grant‐in‐aid rather than by remission of dues.
Local Ruling under Article 58
As regards the incidence of charges incurred in connection with remittances from
Treasuries having a Currency Chest to branches of the State Bank, Instruction 28 (g) under
Treasury Rule 30 should be followed. Charges on account of all telegrams relating to
currency matters should be debited to the Reserve Bank. Such charges should, therefore,
be incurred in cash and Service Postage stamps should, however, be used on
communications regarding currency matters sent by ordinary post, as the expenditure is
met by the Government and not debited to the Reserve Bank.
Inter‐Departmental adjustments
Article 59. 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 discharge of those functions
which either (a) are inseparable from, and form part of the idea of Government or (b) are
necessary to, and form part of the general conduct of the business of Government.
Examples of category (a) are: the departments of Administration of Justice, Defence, Jails,
Medical, Police, Public, Health, Education, Forest. Examples of category (b) are: the
Department of Survey of India, Printing and Stationery, Public Works (Building and Roads
Branch), Central Purchase Organization under Director General of Supplies and Disposal,
New Delhi.
B. Commercial Departments or Undertakings:‐ These are constituted mainly for
purpose of rendering services or providing supplies, of certain special kinds, on payment for
the services rendered or for the articles supplied. They perform functions which are not
46
necessarily Government functions. They are required to work to a financial result
determined through account maintained on commercial principles.
Note:‐Government shall specify whether a particular department or particular activities of
department shall be regarded as commercial department or undertaking.
Local Ruling under Article 59
A list of departments and undertakings at present recognized by the Government of
Andhra Pradesh as Commercial is given in the Annexure to this Chapter.
Article 60. Save as expressly provided in this Chapter, a Service Department shall not make
charges against another Department for services or supplies which fall within the class of
duties for which the former Department is constituted.
The following exceptions to the rule in this article have been authorized:‐
(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 Public Works Department 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.
Local Ruling under Article‐60
1. Prison labour supplied to the Public Works Department should be charged for. The
Adjustments should be based on the value of the prison labour at the rates prescribed for
the purposes.
2. When any land or building is transferred from one Service Department to another
under the Andhra Pradesh Government, the transfer should be made free of charge.
As an exception to the above rule, transfers of land or buildings of the Governor’s
official residences should be charged for. The expenditure should be debited against the
grant for the maintenance and improvement of official residences of the Governor.
3. The Services rendered by the Training and Production centers under the control of
the Directorate of Industries to other Government Department shall be charged for at the
costs fixed by the Officers‐in‐charge of such training and production centers.
(Govt.Memo.No.53473/Accts/59‐1, dated 20.10.1959 and Memo.No.73316/Accts/59‐2, dated 29.12.1959).
The Officers whose expenditure is charged to the project estimates are not entitled to
free supplies of goods or services from Government Departments. The cost of all such
supplies and services made by Government Departments shall be charged to the project
estimates.
(Govt. Memorandum No.65028/1570/Accts./68, dated 12.05.1969).
47
4. That supplies made or services rendered by the Institutions of the Animal Husbandry
Department mentioned below, either to other Government Departments or to the other
institutions of the same department shall be paid for at the prescribed rates:‐
(1) All Government Livestock farms including Breeding and Dairy Farms.
(2) All Sheep and Goat Breeding Farms including Wool Technological Laboratory,
Sheep and Wool Extension Centers, Sheep and Demonstration units and
Piggery Units.
(3) All Government Poultry Farms, Research Stations including Poultry and Duck
Extension Centers and Poultry Units.
(4) Key Village Centers and Units.
(5) Andhra Veterinary College, Tirupathi and Schools of Veterinary Science and
Animal Husbandry, Visakhapatnam and Rajendranagar.
(6) Veterinary, Biological and Research Institute including Biological and Ranikhet
Disease Vaccine Centers.
(7) Diseases Investigation Schemes.
(8) Live Stock, Sheep, Goats, Pigs, Poultry and Ducks Distribution Schemes.
(Govt.Memo.No.58299/Accts./61‐1, dated 19.09.1961).
Article 61. 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 particular activities of any
Department even though the Department as a whole may not be a Commercial department.
Such a unit or activity shall ordinarily charge 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 this Chapter, service rendered by Service Department falling under
Clause‐A (a) of Article 59 in the normal discharge of its function shall not be regarded as service
rendered for the purpose of this Article.
Note‐2:‐ The supply of residential accommodation by one Department to the employees of another shall
not for the purposes of the Directions in this Chapter 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 in force from the person actually using such accommodation.
Local Rulings under Article 61.
1. Expenditure by the Public Works Department on buildings of a Commercial
Department should be charged to the grant of the latter Department.
2. Except when the Government order otherwise in any particular case rents should be
charged for office accommodation supplied by the Public Works Department to Commercial
Departments, Government Commercial Undertakings and Departments of the Central
Government.
3. When any land or building is transferred from or to a Commercial Department, the
full market value should be charged.
4. When a Government servant of a Commercial Department of the Andhra Pradesh
Government is lent to another State Government or the Central Government for short
periods or vice versa, the procedure to be followed in the matter of recovering from the
48
borrowing Government, the pay, allowances, etc., of the Government servant should be the
same as that indicated in Miscellaneous Local Ruling 3 in Appendix No.3.
Article 62. Where one Department makes payment or renders service as an agent of
another Department of the same Government, the principal Department may, subject to
such monetary limits as may be fixed by Government in this behalf, be debited with the
expenditure incurred on its behalf by the agent Department.
Local Rulings under Article‐62.
1. The monetary limit fixed by the Andhra Pradesh Government for the purpose of this
Articles is Rs.500/‐.
2. The law charges incurred on civil suits in connection with execution of Government
works fall under three categories namely:‐
(1) The amount of the claim for which a decree is given.
(2) The amount of the incidental law charges incurred by the executing
Department in connection with a work financed from its own Departmental heads of
expenditure, e.g., when the Public Works Department carries out a work chargeable to the
Public Works heads of expenditure, and
(3) The amount of incidental law charges incurred by the executing Department
when acting as an agent in connection with a work financed from a different head of
expenditure, for instance, when the Public Works Department executes a work the cost of
which is debitable to a head other than the Public Works heads of expenditure e.g. General
Administration, Medical etc.
(4) Charges falling under category (1) above, viz. Decretal amounts should in all
cases be debited to the work concerned and booked as expenditure charged on the
Consolidated Fund of the State. The charges referred to in category (2) should be debited
to the sub‐head “Establishment‐Contingencies” of the executing Department. As regards
charges mentioned in the category (3), the amount should generally be borne by the
Department on whose behalf the work is undertaken. In exceptional cases, however,
where it is established that the law suit has been caused by deliberate act of an employee
of the agent Department for his personal gain, the charges should be adjusted by recovery
from the individual concerned or by debit against the standing charges of that Department
according to the merits of each case.
Note 1: The cost of land acquired by a Civil Department on behalf of the Public Works Department is
debitable in the accounts of the latter as part of the cost of the works for which the land is taken
up, but when 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 special official is employed for 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 is taken
up by a Civil Officer not specially employed for the work, only special charges incurred in
connection with acquisition of the land on establishment, contingencies etc., shall be borne by
the department for which the land is acquired.
49
Article 63. Without prejudice to the general principle contained in Article 60, 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 non‐residential accommodation
supplied by the Central Civil Departments 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 those falling under Clause‐B of Article 59.
(Memo. No.65444/Accts/56‐5, Finance dated 22nd January, 1957).
Note‐2:‐The Defence Service also shall not be required to pay for the use of the Government Civil
Aerodromes and for other incidental services rendered by the Civil Aviation Department to
Indian Air Force Planes, nor shall the Civil Aviation Department be charged, as a reciprocal
arrangements, for the use of the aerodromes of the Indian Air Force by the Civil Aircrafts.
Article 64. 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 Map‐Publishing, Printing (Publishing Department), Mint
(miscellaneous services other than coinage). The Information and Publicity Department
(servicing etc., done for radio sets and TV sets installed in other Government Institutions)
General Administration Department.
(Memo.No.19207/Accts./60‐1, dated 03.03.1960)
“Animal Husbandry Department (for supplies made or services rendered either to
other Department of Government or to institutions of the same Department)”
(Govt. Memo.No.58299/Accts./61‐1, dated 19.09.1961).
Article 65. 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 Department, Dockyards.
Article 66. 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.
Local Ruling under Article 66.
The procedure for the adjustment of the cost of stores issued from a ‘Stock’ or
‘Materials’ Account in the Public Works Department is prescribed in Article 18 in Volume III.
Article 67. Notwithstanding anything contained in the Directions in this Chapter, a
Government may for special reasons which shall be recorded and communicated to the
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.
50
Local Ruling under Article 67
1. Fees and duties leviable by law should be paid by Government departments in the
same way as by private individuals e.g.:‐
(1) Customs duty on imported stores.
(2) Translation charges levied by the High Court under Translation and Printing
Rules.
(3) Fees due to the Registration Department for the registration of documents for
search fees registration offices.
(4) Charges for copies of judgments and depositions levied under ‘Copyists’ Rules.
Charges will be levied only when the records are lengthy and the work has to
be done by the Copyist staff of the Courts.
(5) Fees for the inspection of Government boilers.
(6) Fees for testing and inspection of electric installations owned by the
Government.
(7) Leases on lands in Reserved Forests leased to hillmen free of assessment for
the purpose of securing labour.
(8) Subject to exceptions noted below, the Department of Government should add
to the price of all articles sold by them a sum equal to the sales‐tax and enter it
separately in their accounts and credit the amount into the treasury every
month under the head “0040 Tax on Sales, trade etc., ‐102 Receipts under the
State Sales Tax Act” as an advance payment against the assessment.
Exceptions‐(1) (i) Sales of cinchona products and quinine substitutes sold by the
Government and their agents.
(ii) Transactions by or on behalf of the Department of Civil Supplies, Andhra Pradesh.
2. An amount equal to the loss under “Examination Fees (10th Class)” on account of the
concession granted to children and dependents of Ex‐Armymen in each year should be
credited in the final accounts of that year to the head ‘0202.Education, Sports, Arts and
Culture‐01 General Education 102 Secondary Education’ (Sub‐heads: Tuition fees,
Examination fees) by debit to the head “2202 General Education 02 Secondary Education
108 Examination.”
3. Book adjustments may be made for services rendered or supplies made between
Sections of the Agriculture Department affecting the accounts of Schemes financed wholly
or partly by outside Bodies or Governments.
[Memo No.11101/Accts/62‐1, dated 1‐3‐1962]
General.
Article 68. Where under the direction in this Chapter, payment is required to be made by
one Department of Government to another, such payment may, if the case so requires or if
otherwise deemed necessary, include adequate charges for supervision on other indirect
expenditure connected with service or supply for which payment is made.
51
Article 69. Payments of amounts due by one Department of Government to another 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.
Local Ruling under Article 69.
1. Fees due by Government Departments to the Registration Department for the
registration of documents or for searches in registration offices and fees due to the Boiler
Inspection Department for the Inspection of Government boilers should be adjusted by
means of contingent bill drawn by the Departmental Officers concerned duly endorsed for
payment by transfer credit to the Registration or Boiler Inspection Department, as the case
may be.
The Forest Department and the Public Works Department (in regard to fees
chargeable to specific works) should follow the same procedure.
2. Deleted.
3. Petty supplies costing not more than Rs.50/‐ made to Government Commercial
Undertakings should be paid for in cash as opposed to transfer in the accounts. This does
not mean that such payments should always be made in coin or currency or Bank notes.
When, with the special sanction of the Government, a Government Department or a
Government Commercial concern is permitted to settle accounts with other Government
Departments by actual payment instead of by book‐transfers, the payment should as far as
possible, be made by cheque or Government drafts, which should be crossed and marked
“Not Negotiable” so as to ensure credit of the amounts to a Government head of account
at the Treasury. If, however, the payment to be made is below the minimum money limit
for which a cheque or a Government draft can be issued, the amount may be paid in cash
or remitted by money order when necessary
4. Deleted.
5. Any receipts including cash recoveries from employees, contractors etc., realized
by a Division/PAO of the Public Works Department on behalf of any other Division/PAO
Department or Government should be passed on by book transfer, if the recovery occurs
within PAO’s jurisdiction and by cash/cheque/DD, if occurs and on different PAOs
6. Payment of taxes on Government buildings should be made by book adjustment in
the case of Zilla Parishads and Municipalities as these have banking account at the treasury.
Taxes due to panchayats which have no banking account at the treasury may however be
paid in cash.
Foot Note:‐ See instructions 3 chapter 4 part III Volume‐I A.P. Treasury Code.
7. Payment due by Government Departments under the Motor Vehicles Act and Rules
and the Andhra Pradesh Motor Vehicles Taxation Act should be made by presenting
separate contingent bill at Pay Accounts Office or at the Treasury or Sub‐Treasury
concerned as the case may be where the bill will be passed for ‘nil’ payment and necessary
adjustments made in the concerned head of account.
The Forest and Public Works Departments (in regard to taxes and fees chargeable to
specific works) should follow the procedure indicated in the second sub‐paragraph in Local
Ruling 1.
8. The special rules applicable to the Public Works Workshops are contained in the
Local Ruling under Article 182 of the A.P.A.C. Volume‐III
(Memo No.8004/E,A/53‐2, Finance dated 4th March 1953)
52
Article 70. Deleted.
Article 71. Any question of doubt or dispute arising in connection with the interpretation of
the Directions in this Chapter will be decided by the Comptroller and Auditor‐General with
the approval of the President.
ANNEXURE
Commercial Departments recognized by Government of Andhra Pradesh
(Vide Article‐59)
Animal Husbandry and Fisheries Department.
1. Ice‐cum‐Cold Storage Plant, Tungabhadra Dam.
2. Fishnet Making Plant, Tungabhadra Dam.
3. Fish Seed Farm, Tungabhadra Dam.
Education Department
4. Andhra Pradesh Government Text Book Press, Hyderabad.
Finance Department
5. Andhra Pradesh Government Life Insurance Department, Hyderabad.
Home Department
6. Government Central Press, Hyderabad.
7. Government Regional Press, Kurnool.
8. Government Regional Press, Vijayawada.
Revenue Department
9. Government Distillery Narayanaguda, Hyderabad
(Reference: Page 142 of Comptroller and Auditor General Report, Civil for the
year ended 31st March 2005 – Para 1.8.3)
53
CHAPTER 5
DIRECTIONS REGULATING THE EXHIBITION OF RECOVERIES OF
EXPENDITURE IN GOVERNMENT ACCOUNTS
Introductory
Article 72. The Directions contained in this Chapter indicate the manner of classification of
‘recoveries’ of expenditure in Government accounts.
The term ‘recovery’ is used in this Chapter in a limited sense to denote repayment
of or payment by another Department of the same Government or by another Government
or by a non‐Government party (including Public Sector Undertakings, Autonomous Bodies
and Private Persons and Bodies to a Government Department) which initially incur the
charge and classified it in the accounts as final expenditure by debit to Revenue or Capital
heads of accounts. Recoveries towards Establishment charges, Tools and Plants, Fees for
procurement or Inspection of stores or both etc., effected at percentage rates or otherwise
are some examples.
Recoveries from Private Persons or Bodies and Governments Outside India
Article 73. Recoveries from private persons or bodies (including Local Funds and
Governments outside India) should, as a general rule, be treated as Revenue and not as
Deduction from expenditure.
Exceptions – (i) When a Government undertakes a service merely as an agent of a
private body, so that the entire cost of the service is recovered from that body, the net cost
to Government being nil, the recoveries may be taken in reduction of expenditure.
(ii) Recoveries of expenditure on works in progress and transactions of stock and other
suspense accounts:
The Technical Estimates take cognizance of all anticipated receipts from sale proceeds
of materials, plant etc., received from the old structure while the receipts under “Stock and
Suspense” are by their very nature inseparable from the expenditure recorded under the
main head. The recoveries falling under these two categories should therefore be treated as
Reduction of Gross Expenditure.
Recoveries by one Government from another.
Article 74. As between two or more Governments the following directions shall
regulate the classification of recoveries.
(a) If the recoveries represent debits to another Government of expenditure which
was so debitable from the moment it was sanctioned, they should not be treated as revenue
of the Government effecting the recoveries, but as deduction from the expenditure.
(b) In the case of Projects, jointly executed by several Governments, where the
expenditure is to be shared by the participating Governments in agreed proportions, but the
expenditure is ab initio incurred by one Government and shares of another participating
Governments recovered subsequently, such recoveries from other Governments should be
exhibited as Abatement of Charges under the relevant expenditure head of account in the
books of the Government incurring the expenditure initially.
54
(c) Recoveries of the classes falling under (a), and (b), if not affected within the
accounts of the year in which the expenditure was incurred, should be treated as revenue.
Exception‐ In cases where the recovery is made on the basis of the calendar year instead of
the Financial Year, the whole amount of the recovery may be treated as reduction of
expenditure though a portion of it relates to expenditure incurred during the previous
Financial Year.
(d) Recoveries on account of commuted value of pensions affected from other
Governments should be treated as deductions from expenditure.
(e) All other recoveries should be credited as revenue of the recovering Government,
whenever they are received.
Classification of recoveries made by one Department from another Department of the
same Government.
Article 75. As between different Departments of the same Government, the recoveries shall
be classified as deduction from the gross expenditure except that such recoveries as are
made by a Commercial Department e.g. Railways, Department of Posts, Department of
Telecommunications or a Departmental Commercial Undertaking (e.g. AIR) should be
treated as receipts of that Department.
Exception:‐Recoveries of fees for purchase, Inspection etc., effected by the Central Purchase
Organizations of Government of India (e.g., DGS&D, Army Purchase Organizations of the
Ministry of Defence) are treated as receipts of the Department concerned.
Note‐1: Such recoveries realized by a non‐Commercial Department (other than the Central Purchase
Organizations of the Government of India) from another Department of the same Government
shall be shown in the relevant Demand for Grant as “below the line” recovery under the
appropriate major head of account. Recovery actually effected, irrespective of the year to
which it relates, shall be adjusted in accounts in reduction of expenditure and exhibited in the
schedule of recovery to be attached to the Appropriation Accounts of the year in which the
recovery is effected.
Note‐2: The term “recoveries” by Commercial Department (viz. Posts, Telecommunications and Railways)
or by a Departmental Commercial Undertaking (e.g. A.I.R) for the purpose of this Article shall
apply to recoveries in respect of services rendered to other Departments in pursuance of the
proper functions for which the Department is constituted, that is to say, in the case of
Department of Posts and Department of Telecommunications, recoveries shall be classified as
receipts only when they are made in respect of Postal, Telegraph or Telephone services
rendered to the other Departments. Where, a Commercial Department or Departmental
Commercial Undertaking acts as an agent of another Department for the discharge of functions
not germane to the essential purpose of the Department, the recoveries shall be taken in
reduction of expenditure.
Receipts and Recoveries on Capital Account.
Article 76. Notwithstanding anything to the contrary that may be provided by or under the
Directions in this Chapter, receipts and recoveries on Capital Account in so far as they
represent recoveries of expenditure previously debited to a Capital major head shall be
taken in reduction of expenditure under the major head concerned, except where under the
rules of allocation applicable to particular Department, such receipts have to be taken to
revenue.
55
Settlement of Doubts or Disputes.
\Article 77. In case of doubt or dispute, the question whether any particular recovery is
classifiable as revenue or as deduction from expenditure under the Directions in this
Chapter the matter shall be referred to the Ministry of Finance Department of Expenditure,
Controller General of Accounts for its decision on the advice of the Comptroller and Auditor
General.
Article 78. Already Deleted.
56
CHAPTER‐6
DIRECTIONS REGULATING THE EXHIBITION OF LOSSES IN GOVERNMENT ACCOUNTS
Introductory
Article 79. The Directions in this Chapter shall regulate the exhibition and adjustment of
losses in Government Account.
Receipts
Article 80. (1) If a claim be relinquished, the value of the claim shall not be recorded on the
expenditure side as a specific loss.
(2) If money due to Government has actually reached a Government servant and is
then embezzled, stolen or lost, even though it may not have reached the treasury and thus
have passed in the Consolidated Fund or the Public Account, it should be brought as a
receipt in to the Consolidated Fund or the Public Account, as the case may be, and then
shown on the expenditure side by record under a separate head as a loss.
Note‐1: The term “Government Servant” used in Clause (2) of this Article Includes persons who, though
not technically borne on a Regular Government establishment, are duly authorized to receive
money on behalf of Government*.
Note‐2: Where losses of Public money are wholly or partially met by non‐issue of pay or pension and
the Account Department authorizedly applies the unissued amount to meet the public claim,
the resultant balance of the claim alone should be treated as a loss, the emoluments due being
debited to the pertinent head of account as if they had been drawn and used by the
Government servant concerned in paying the public claim.
Foot Note‐* For a fuller definition of the term “Government servant”, see T.R.2 (b) of the Andhra
Pradesh Treasury Rules in Part‐I, Volume‐I of the Andhra Pradesh Treasury Code.
Buildings, Lands, Stores and Equipment.
Article 81. Losses or deficiencies need not be recorded under a separate head in the
accounts, though they should be written off any value or commercial account that may be
maintained. If any transactions under these categories are recorded under a Suspense head
in the Government accounts, losses or deficiencies relating thereto must be written off the
Suspense heads also.
Cash in Hand, whether in Treasuries or in Departmental Charge.
Article 82. All losses or deficiencies should be recorded under separate heads in the
accounts.
Note‐1: The acceptance of counterfeit coins or notes shall be regarded as a loss of cash.
Note‐2: Any recovery made in the course of the year in which the losses are brought to account shall be
shown by deduction from the head under which the losses is recorded. Any recovery made
after the accounts of the year are closed shall be shown as an item of receipt.
57
Local Ruling under Article‐82.
A loss of cash which is written off under orders of a competent authority should be
debited as a contingent charge of the Department concerned. No distinction should be
made between a loss affecting a service head and a loss affecting a debt or remittance head,
except as regards losses on remittances of coin, which should be debited to “Account with
the Reserve Bank of India”, and irrecoverable loans and advances granted under Chapter‐X
of the Andhra Pradesh Financial Code, which, when written off under proper authority,
should be debited to “M.H.2075‐Miscellaneous General Services –Other Expenditure‐Other
items”.
A loss of cash due to acceptance of counterfeit coins or notes and any amount
transferred from the treasury balance in order to make good any deficiency found in the
currency chest should be debited under the head “Advances‐Repayable” pending recovery
or orders to write it off. Any amount which the Government finally order to be written off
as irrecoverable on account of any such loss would be adjusted as a Provincial charge under
the head “M.H.2075. Miscellaneous General Services – Other Expenditure‐Irrecoverable
temporary advances‐written off”.
Irregular or Unusual Payments
Article 83. Irregular or unusual payments should be recorded in the accounts with general
reference to the ordinary rules of classification according to the nature of the expenditure:
for example, an overpayment of pay shall be debited to the head “pay”. Similarly, an excess
payment for bricks manufactured shall be debited to the work for which the bricks are used.
It is only when special heads exist in the accounts for recording such charges, as
compensations for damages, irrecoverable temporary loans written off and the like, that
unusual or extraordinary payments shall be separately recorded.
Inevitable Losses.
Article 84. Where losses are an inevitable feature of the working of a particular Department,
the major head of account under which the expenditure of that Department is recorded
shall contain separate descriptive heads under which such loss may be recorded.
Exhibition of Losses in Appropriation Accounts.
Article 85. The rules relating to the exhibition of losses in the Appropriation Accounts are
contained in the instructions issued by the Comptroller and Auditor General for the
preparation of those accounts.
_____________________
APPENDIX – 1 Deleted
APPENDIX ‐ 2 Deleted
58
APPENDIX 3
(See Article 29)
Principles and Rules regulating the Distribution of
Certain Charges and Receipts between Governments
(Approved by Government in G.O.Ms.No.53, Finance (Accounts) Department, dated 13‐02‐
1962 in respect of Central and other State Governments. Memo No.68476‐A/Accts/62‐1,
dated 15‐9‐62 and Memo No.38458/Accts/62‐2, dated 4‐6‐1962)
A‐ INTRODUCTORY
B‐PAY, ALLOWANCES, PENSIONS, ETC.
I. Incidence of Pay and Allowances, other than Leave Salaries.
II. Incidence of Leave Salaries.
III. Deleted
IV. Incidence of Pensions.
V. Deleted.
VI. Deleted.
VII. Deleted.
VII‐A. Incidence of Family Pensions in respect of Armed Forces Officers and of Civil Officers
serving with the Armed Forces.
C – OTHER CHARGES
VIII. Incidence of expenditure involved in Audit and keeping Accounts.
IX. Incidence of Grants of Land and Alienations.
X. Incidence of the cost of Police functions on Railways including the cost of protecting
Railways Bridges.
XI. Incidence of the cost of (1) Forest Surveys carried out by the Survey of India and (2)
Forest maps prepared by that Department.
XII. Incidence of the charges relating to the maintenance and demarcation of and disputes
over, boundaries.
D – RECEPTS
XIII. Incidence of Leave Salary and Pension contributions recovered in respect of Government
servants lent on Foreign Service.
___________________
59
A – INTRODUCTORY
The rules regulating the incidence of pay, leave and pension, etc., charges of
Government servants as well as of 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 bringing on all of them.
B – PAY, ALLOWANCES, PENSIONS, ETC
I. Incidence of Pay and Allowances, 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 servant transferred from one Government to another, will be
regulated in accordance with the following principles:‐
(i) When a Government servant 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 Servant are lent by one Government to
another, the transit pay and allowances including travelling allowances while he is joining
and leaving the new service shall be debited to the borrowing Government. This principle
applies even in cases where the Government servant lent takes leave either before joining
the borrowing Government or before re‐joining the lending Government and holds good
even in respect of joining time admissible to a Government servant returning from leave out
of India of more than 120 days under Revised Leave Rules. For this purpose officers of the
Indian Medical Service employed under Provincial Governments should in all cases be
regarded as lent to those Governments by the Central Government (Defence Department).
(iii) In the case of an officer in joint cadre serving two Governments his transit pay and
allowances including travelling allowances on transfer from one office to another shall be
debited to the office to which he is proceeding.
(iv) “When a Government servant while on foreign service is transferred to another
foreign service without reverting to the Government service, the transit pay and allowances
and transfer Travelling Allowances shall be borne by the foreign employer to whom the
employee proceeds on transfer”.
(Govt. Memo No.49948/1113/Accts/68, dated 15‐5‐1969)
Note:‐ “In the case of Government servants returning from duty abroad whose services are lent to another
Government, the liability of the borrowing Government for the transit pay and allowances Including
travelling allowances while joining the new service without reporting to in the original service shall be
restricted to the period commencing from the date of arrival of the Government servant in India.”
(Govt. Memo No.88795/2581/Accts/63‐3, dated.25‐2‐1964)
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.
60
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 include Indian Navy and Air Forces as well as the Army.
(1) 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
instruction No. 755 of the Regulations for the Army in India (1962 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 State or the Civil Department concerned of the Central Government to
the Defence Service Estimates.
Note:‐ The cases in which flag marches come within the scope of this rule will be decided by the Central
Government.
(2) (1) the types of duties that Armed forces may be called upon to perform in aid of
Civil Authorities are as follows:‐
(a) Maintenance of law and order.
(b) Maintenance of essential services.
(c) Assistance during natural and other calamities such as earthquakes, floods, fire
and famine.
(d) Assistance required in the execution of development projects.
(e) Any other types of assistance which may be needed by the Civil authorities and
which the Armed Forces are in a position to render.
(2) For maintenance of law and order vide (a) in rule 2(1) above, all expenditure will be
borne by the Central Government but the State Government may contribute towards the
cost, if they wish to do so.
(3) For maintenance of essential services, for assistance during natural calamities and
assistance in the execution of development projects, vide (b) to (d) in rule 2(1) above, no
recoveries will be made from the State Government/Union Territory Administration on
account of:‐
(a) Normal pay and allowances and rations for service personal of the Unit which may
be made available from within the Order of Battle. However, in cases where additional
units are maintained by retaining the Units due for disbandment or by raising new Units
specifically to meet the requirements of State Governments/Union Territories, the entire
cost of these units will be charged.
(b) All other expenditure like the cost of payment for consumable stores including pay
and allowances will be charged.
(c) For non‐consumable stores and equipment:‐
(i) Depreciation assessed on the replacement cost on account of wear and tear.
For Aircraft, depreciation will be calculated on the original cost.
(ii) Cost of repairs and maintenance.
61
(iii) Cost of replacement of equipment rendered unserviceable, assessed on its
condition before use. In the case of aircraft, normal strike of wastage element
will be charged.’
(d) Incidental expenditure, e.g. cost of move of Units, Personnel and equipment to and
from the site of work and extra allowances, rations, clothing and amenities will be charged
where provided.
(e) Hospitalization and treatment of the service personnel injured whilst employed in
rendering aid will be charged.
(f) Pensionary liability in respect of any troops while employed in aid of Civil
authorities will be that of Government of India. Damages to crops or compensation payable
to civilians would be the responsibility of the State Government.
(g) Assistance rendered by Armed Force for extinguishing fire will be governed by the
principles laid down in the Ministry of Defence letter No.F.256/51/D(15) dated 18th April,’55
as amplified letter dated 18th May, 1955.
(h) Non‐consumable stores and equipment issued in the circumstances detailed in
para 2(3) above, the depreciation rate will be calculated by dividing the Price Vocabulary
rates plus 25% by the life of the item in use. Additional packing and Transportation charges,
cost of repairs and maintenance charges, cost of stores issued for repair will be paid by Civil
authorities.
(i) Cost of replacing items of personal kit/clothing rendered unserviceable or lost
accidentally due to no fault of an individual while employed in aid during natural calamities
will be met by the State Government if classified by the Survey Board on termination of aid.
(j) In the case of Indents for equipment on loan for period of over six months, the issue
will be only of payment and not on loan.
(k) No departmental charges will be levied over and above the cost of replacement of
Equipment and stores rendered unserviceable during rendition of aid during flood, relief
operations and other natural calamities.
(1) Recoveries of hire charges in respect of stores other than ordinance stores will be
made as following:‐
(i) Tools & Plant Engineering Stores
Hire charges will be based on Para 943 of MES Regulations. For items not
covered by above Para, the charges will be fixed in consultation with the Ministry of
Defence (Finance).
(ii) MT Vehicles.
Recovery will be made at normal rates in accordance with Army Instruction No.928
of 1945 as amended from time to time. In the case of items not covered by this, the hire
charges will be fixed in consultation with the Ministry of Finance (Defence).
(4) For any other type of Assistance, vide item (e) in rule 2(1) above.
(a) The complete cost of Armed Forces including ordinary pay and allowances cost of
transport of equipment including loss, repair etc. and extra‐ordinary charges in the shape of
special pay or transportation of stores will be recovered.
62
(b) The recoveries in respect of stores equipment or vehicles issued in connection with
aid to civil authorities will include hire charges for stores, equipment or vehicles assessed as
per normal rules and expenditure incurred on transportation, handling etc. charges.
(c) The depreciation charges in case of ordinance stores will be calculated on the basis
of price Vocabulary rates plus 50% divided by life of the items in use, expressed in months.
(d) The recoveries of hire charges in respect of stores other than ordinance stores will
be made on the lines laid down in rule 2(3) (1) above.
(e) In the case of assistance rendered by Indian Navy to Civil Ministries etc. or the loan
on hire of Naval Yard Craft, equipment, tools etc. the depreciation charges will be
calculated as under:‐
(i) In terms of Para 1(b) of the Ministry of Defence letter No.Dy/0201/IHQ/SO‐
II/3152/D(N‐I) dated 21‐11‐1959 and 3620/D(N‐I) dated 17th September ’77 as
amended from time to time for loan on hire of Naval Yard Craft, equipment
tolls etc; and
(ii) for assistance rendered by India Navy Ship, in terms of Ministry of Defence
letter No.Ac/3977/8(2)NHQ/1951/DO III/DLN.II dated 26th December 1980 as
amended from time to time.
(f) In the event of difference of opinion as to the actual method of calculating the
charges payable by State Government, the decision of the Government of India will be final.
4.(1) 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.
4.(2) Rewards to Military Officers in temporary Civil employ under the Central or 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 Defence Accounts
(Pensions), Allahabad, will recover from the department or State Government concerned,
the Amount of any language rewards paid to the officer from the Defence Service Estimates.
4.(3) The amount recoverable from the Civil Department of the Central Government or
from the State Government in these cases is the civil rate of language reward as published
by the Department of Education but in the case of officers of the category referred to in
sub‐clause (1) above the difference between the Military and the Civil rates of awards is
recoverable from the officers themselves in installments of Rs.50 per mensem.
Note:‐ Rewards for passing the Lower and Higher Standard examinations in Urdu by officers in temporary
Civil employ are not refundable to the Defence Services Estimates.
4‐A Indian Commissioned Officers of the Armed Forces in Civil Employ count their Civil
service as qualifying for the outfit allowance under item(d) of
A.I.(1) 16 S/48
A.F.I.(1) 6/S/48 Provided that
63
R.I.N.(1) 4/S/48
(a) their pay and allowance are governed by the new pay Code; and
(b) they are required to wear uniform while in civil employ.
The entire cost of the outfit allowance is debitable to the estimates of that Ministry
(Central Civil)/ State Government under whom the Officer is employed and the allowance
becomes due for payment.
5. When soldiers, are sent under Military escort from one station to another to stand
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
Service Estimates. When a soldier is conducted by a 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 servants, who belong to the Army in India Reserve of 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, Myanmar, Sri
Lanka, United Kingdom 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 re‐joining 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 journeying to the place of their civil appointments;
and
(iv) Military pay and allowances for the period of actual training.
The emoluments drawn under (i) to (iii) are debitable to the Civil‐Central or State
Estimates and that under (iv) to the Defence Service Estimates.
It is necessary to provide a substitute in the place of such an officer 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 servant,
who is a member of the Indian Naval Volunteers Reserve or the Indian Naval Reserve, when called
up 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, of their civil pay over their military pay, provided
that this concession is specifically sanctioned by the Department of the Government of India
or the head of the attached or subordinate office concerned, or by the State Government in
whose employ the reservists are serving in their civil capacity. Except where the civil pay of
the reservists is met from the Defence Service Estimates the extra expenditure involved will
not constitute a charge against the Defence Services Estimates.
64
7‐A. Civilian, Central or State Government servants 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 allowances 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 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 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.
8. Deleted.
9. The Military pay and allowances drawn under paragraph 250 of the Regulations for
the Auxiliary Force, India, by a Civilian Government servant 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 Service Estimates. In cases in which the Government servant
draws, in such circumstances, civil rate 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 allowance of Telegraph signalers 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 Telecommunications Department.
11. Deleted.
12. Subject to any separate agreements that have been or may be arrived at between
the various Governments, the pay and allowances including travelling allowance of a
Government servant summoned to give evidence in his official capacity in a Criminal Court
or in a Civil Court 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.
Local ruling under Rule 12
The rules regulating the payment of travelling allowance to officers of certain other
Governments including certain Foreign Governments appearing as witnesses on summons
before the Criminal Courts in the State of Andhra Pradesh and to officers of the Andhra
Pradesh Government appearing as witnesses on summons before the Criminal Courts of
other Governments and the incidence of these charges are contained in the publication
“Criminal Rules of Practice and Orders” issued by the High Court of Judicature at Hyderabad.
65
II‐Incidence of Leave Salaries.
The following rules govern the incidence of leave salaries of Government servants
who have served under two or more Governments.
1. (a) The existing system of allocation or sharing of the liability on account of leave
salary or payment of leave salary contribution by one Department of Central Government to
another including Railways, Posts, Telecommunications, Defence Departments dispensed
with. The liability for leave salary will be borne in full by the Department from which the
Government servant proceeds on leave, whether it be his parent Department or a
borrowing Department with whom he is on deputation.
In the case of Government servants who avail of leave on termination of their
deputation period, the liability for the leave salary will be borne by the Department which
sanctions the leave.
The above Rules will apply to all cases of leave salaries paid on or after 1st January,
1978.
(GOI.,M.F.,O.M.No.F.2(117)/76/SC, dated the 26th December, 1977)
1. (b) The system of allocation of leave salary between Central and State Governments
and between State Governments was dispensed with effect from 1.4.1987.
(Lr.No.14(5)/86/TA/1029 dt.9.10.1986 of CGA Ministry of Finance Department GOI, New Delhi);
(i) Service under the “Local Fund” administered by Government and Commercial
Department within the same Government should be regarded as service under
separate Government;
(ii) a lending Government is ordinarily a Government under which a Government
servant first obtains permanent employment;
(iii) Deleted.
Notes:‐ 1 to 4 deleted
Local Rulings
(1). When a Government servant is transferred from service under a Government to
a Government other than that under which he was first employed, leave account should be
continuously maintained and no subsidiary leave account need be maintained for the
service rendered in borrowing Government.
(2) Deleted.
3. The Government to which a Military Commissioned Officer in Civil employ is
transferred should not be regarded as occupying the position of a lending Government
unless and until the officer obtains permanent employment under that Government.
(4) Deleted
(5) Deleted
(6) Deleted
2. Deleted
66
Local Rulings
(1). Furlough taken by Military Officers, should be treated as leave on half average
pay and the furlough pay admissible to them under Military Rules while on such furlough in
or ex‐India should be viewed as equivalent of leave on average pay for purpose of raising
debits, the privilege leave taken by such officers being viewed as equivalent of leave on
average pay for this purpose.
2. Deleted.
3. Deleted.
Local Rulings under Rule 3
1. Incidence of leave salary of a Government servant who has been transferred
permanently to Local‐Fund not administered by Government:‐ As per FR 129, the
transfer of Government servants to service under Local Funds which are not
administered by Government will be regulated by FRs in Chapter‐XII i.e. Foreign
service terms and conditions. On the contrary leave salary of persons transferred to
Government service from Local Fund not administered by Government is regulated as
per FR 130.
2. Incidence of leave salaries of employees of Local Funds administered by Government
who are transferred to Service under Government or vice versa:‐ Cases up to 31‐3‐1987
allocation of leave salary should be made between the different Governments as laid
down in this section. From 1‐4‐87 onwards, no allocation of leave salary between the
Governments. The liability of leave salary should be borne by the Department from
which employee proceeds on leave.
3. Classification of leave salary of a State Government servant holding a post under the
Central Government in addition to his own post under the State Government:‐ When a
State Government servant is appointed to hold a post under the Central Government
in addition to his own post under the former, the Government of India have decided
(vide No.F.78 Civil Service Regulations 26, dated 3rd March 1926 of the Government of
India, Finance Department) that the whole of the increase in the leave salary due to
his holding a Central Government post is debitable to that Government. This principle
is equally applicable to the increase in the joining time pay under Fundamental Rules
107(b) (ii) which is practically leave salary in another name.
4. Already Deleted.
5. Incidence of Leave Salary of Research Staff employed in connection with the Research
Scheme financed by the Indian Council of Agricultural Research:‐The Research staff
employed on Schemes of the Indian Council of Agricultural Research falls under two
categories‐
(1) those with a lien on substantive posts under Government; and
(2) those without such lien, directly recruited for temporary employment on such
schemes. These may further be sub‐divided into‐
(a) Officiating men, who, though deputed to work on a Council’s Scheme would
continue in service under Government but for their deputation.
(b) Officiating men who would have been discharged for want of vacancy, but for
their deputation to work on a Council’s scheme.
67
Staff falling under category (1):‐ The entire leave salary is debitable to State
revenues whether they are employed on old or new schemes, i.e., schemes sanctioned after
31st March 1938.
Staff falling under category 2(a) and (b):‐The leave salary in respect of personal
employed on old schemes is debitable to State revenues where substitutes are employed in
the leave vacancy. In cases where no substitutes are entertained, the leave salary is debited
to the grant of the scheme concerned. The leave salary of staff employed on new schemes
and renewal of old schemes and failing under category 2 (a) is debitable to State Revenues,
but that of those falling under category 2 (b) to the funds of the Council and only to the
extent of leave admissible under the Central Civil Services (Leave) Rules, 1972 of the Central
Government, in respect of the period of employments under the Council’s Scheme.
6. Deleted.
7. Deleted.
8. (1,2,3,4) Deleted.
3‐A. When a Government servant is granted an extension of service and the whole
of the leave at his credit on the date of compulsory retirement, encashed as per the leave
rules under FR 86(a) or any other corresponding leave rule and no leave is carried forward
on extension of service, the Government for whose benefit the extension is sanctioned will
bear the entire charge for leave‐salary in respect of the leave earned by him during the
period of extension. When, however, such a Government servant carries forward any leave
on extension of service, such liability continues, but only in respect of the leave actually
carried forward.
4. Deleted.
5. The Government which sanctions “leave not due” will bear the charges on
account of such leave in the first instance in all cases, but in cases where the Government
servant on return from such leave is transferred to another Government before the “leave
not due” taken by him is completely earned by duty, such readjustment of the charge may
be made be as may be agreed upon by the two Governments concerned.
Local Ruling under Rule – 5
The following arrangements have been agreed upon between the Andhra Pradesh
Government and the Central Government and the Governments of West Bengal, Assam,
Bihar, Odisha, the Punjab and the Uttar Pradesh.
When an officer who has been granted and has availed himself of leave not due
transferred to another Government before the leave not due taken by him is completely
wiped out by service under the Government which sanctioned the leave, the portion of the
leave‐salary which cannot under the rules be adjusted against the Government sanctioning
the leave, will be debited to the other Government.
68
When for any reason the officer so transferred fails to earn sufficient leave to wipe
out the leave not due granted to him before transfer, the Government which sanctioned the
leave to him will be re‐debited with the leave‐salary for the period of leave not due which is
not wiped out by subsequent service in the province to which he has been transferred.
In the case of transfers between the Andhra Pradesh Government and the
Government of Maharashtra each case will be dealt with on its merits.
6. With effect from 1‐4‐1987. Leave‐salary in respect of special Disability Leave
granted to a Government servant will be borne by the Government which sanctioned the
leave.
7. The allowances paid to a Government servant during study leave will be borne by
the Government under which he was employed when the study leave was granted.
8. The Government which received or remitted the contribution for leave‐salary of a
Government servant in Foreign services should bear the charges for his leave salary in
respect of the leave earned by him during such service.
Local Ruling
Where the leave salary is chargeable to another Government, the amount will be
debited through account current to the Government concerned and where it relates to a
Zilla Parishad, or Foreign employer, the charge should be classified under the same head as
pay and the recovery should be effected direct from the Zilla Parishad or Foreign employer
and when recovered intimated to Accountant‐General, Andhra Pradesh.
9. In respect of Government servants subject to the Central Government’s Central
Civil Services (Leave) Rules, 1972, or similar rules issued by other Governments which make
the calculation of leave in relation to the period of duty impossible, contribution for leave
salary is recovered from borrowing Governments. The liability of a borrowing Government
to pay contributions to the lending Government ceases when a Government servant is
permanently transferred to the former, but the lending Government remains responsible
for the leave salary of the Government servant in respect of “earned leave” at credit on the
date of his permanent transfer to the borrowing Government. This amount of ‘earned
leave” should be exhausted first by the Government servant before any leave in respect of
service after permanent transfer to the borrowing Government is taken by him. The leave‐
salary in respect of any other kind of leave which may be taken by the Government servant
after his permanent transfer to the borrowing Government under the leave rules of that
Government will be borne by that Government.
Note 1:‐ In the case of officers borne on joint cadres, allocation of leave salary will be made in
accordance with the arrangements mutually agreed upon by the Government’s concerned.
Note‐2 Deleted.
10. Deleted.
11. Deleted.
69
Section – III is deleted.
IV – Incidence of Pensions
1. Except in regard to the apportionment of liabilities in respect of pensions of the
serving and retired Government servants of the undivided India between India and
Pakistan the following rules regulate the adjustment of pensionary charges of Government
servants who have served under one or more than one Government. These rules also
constitute the agreements relating to the distribution of pensionary charges contemplated
by Article 290 of the Constitution of India.
2. Deleted.
2‐A. A Local Fund administrated by Government should be regarded as a separate
Government for the purposes of these rules.
3. For the purpose of these rules –
(1)”Length of service” means of qualifying service”.
(2) Service under a Government includes period for which a Government
servant drew pay or leave salary from that Government.
(3) Deleted.
(4) Deleted.
(5) Foreign Service should be treated as service under the Government which
received, or remitted, as the case may be, the contributions for the pension in
respect of such service.
(6) Compassionate allowances are treated as pensions.
4. Simplification of adjustment of allocation of pension between various Departments
of Central Government and State Governments.
(a) The liability of pension including gratuity in respect of Government servants
serving under various Central Government Departments including Railways, Posts,
Telecommunications and Defence Departments will be borne by the Department to which
the Government servant permanently belongs at the time of retirement. No recovery of
proportionate pension need be made from other Central Departments under whom he had
served. These orders take effect from 1.1.1978 and applicable for all pensions sanctioned
on or after the date.
(G.O.I. Ministry of Finance OM No.F(2)/117/76/SCDL 26.12.77).
(b) The system of allocation of pension between Central and State Governments and
between State Governments was dispensed with effect from 1.4.1987 and will apply to all
cases of pensions sanctioned on or after that date. In pursuance of these orders, the
liability of pension including gratuity will be borne in full by the Government (Central or
State) to which the Government servant permanently belongs at the time of retirement.
Now recovery of proportionate pension will be made from the Central / State Governments
under whom he had served.
(Lr.No.14(5)/86/TA/1029, dt.9.10.86 of CGA Min.of Fina. Dept., of Expr., GOI, New Delhi).
70
(c) It is further clarified by G.O.I. that in the case of retirement/ death before
1.4.1987 where pensionary benefits are sanctioned on or after 1.4.1987 there may be no
allocation of pension. As regards the type of cases where a pensioner retired prior to
1.4.1987 and pension was also sanctioned before 1.4.1987 but a revision becomes due after
1.4.1987, it is clarified by G.O.I. that although the pension had been sanctioned prior to
1.4.1987 the recovery of proportionate pension need not be insisted upon after revision as
it would be in keeping with the spirit of the orders dt.9.10.1986.
(Lr.No.14(50/86/TA/328, dt.23.03.1988 of CGA, Ministry of Finance, G.O.I New Delhi).
5. Deleted.
6. When a deficiency in qualifying service is condoned, the period condoned should
be reckoned as service under the Government which condones it.
7(a) The various pensions sanctioned prior to 31.3.1987 such as wound and injury
pensions, pensions to dependants of Mutiny Veterans, special additional pensions etc., and
allocated between various Governments as per the then existing rules will continue to be
allocated as such even after 1.4.1987.
(b) Incidence of pension of Government servants transferred between Burma (Now
Myanmar) and India after 31st March, 1937:‐ It has been decided by the Central Government
in consultation with the Government of Burma (Now Myanmar) that the liability of the State
Government for the payment of pension of officers (including High Court Judges)
transferred between Burma (Now Myanmar) and India after 31st March, 1937 should be
limited to that earned by service in the State concerned.
Provisions of High Court Judges (salaries and conditions of services) Act, 1954 as
amended upto 1999 intended to protect the service rights of the Judges do not preclude an
arrangement of this nature.
8. Deleted.
9. to 35. Deleted.
Section V – is Deleted.
Section – VI is Deleted.
Section – VII is Deleted.
VII.A – Incidence of Family Pensions in respect of Armed Forces Officers
and of Civil Officers serving with the Armed Forces.
Family Pensions in respect of Armed Forces Officers granted under Defence service
Regulations or instructions‐whether at the ordinary or other rates – are debited to the
Defence Service Estimates, even though the officers concerned may have served under Civil
Departments of the Central or State Governments. Family Pensions in respect of Armed
Force Officers in Civil employ granted under the provisions of section III of Chapter XXXVIII
of the Civil Service Regulations or the Superior Civil Services (Extraordinary Pensions) Rules,
1936, or the Central Civil Services (Extraordinary Pensions) Rules or under similar rules
framed by the State Governments are debited wholly to the Civil Department‐Central or
State‐as the case may be.
71
Family Pensions in respect of Civil Officers serving with the Armed Forces either in a
Civil capacity or otherwise, are debitable to the Defence Service Estimates.
C – OTHER CHARGES.
VIII – Incidence of Expenditure Involved in Audit and keeping Accounts:‐
The following rules govern the incidence of expenditure on Audit and Accounts:‐
(i) Under Article 149 of the Constitution and the provisions of Section 13 of the
Comptroller and Auditor Generals (DPC) Act, 1971 the Comptroller and Auditor‐
General is responsible for the audit of all expenditure from the revenues of the Union
and of the States and certain accounts specified in the Act. In conducting such audit,
the Comptroller and Auditor General performs statutory function entrusted to him
and the cost of this function is a charge of the Central Government.
(ii) Besides the audit of expenditure from the revenues, of the Union and of the States
and of certain accounts, as mentioned in Rule (i), the Comptroller and Auditor‐
General may be entrusted with the audit of the accounts of “any other authority or
body” by or under any law made by Parliament under the provisions of Article 149 of
the Constitution. The cost of such audit is recoverable from the authority or body
whose accounts are audited.
Note –1:‐ The expression “any other authority or body” does not include private commercial and quasi‐
commercial undertakings (other than Government companies as defined in Section 617 of the
companies Act, 1956) in which Governments in India may be participating.
Note –2:‐ In the case of Government Companies the recovery of the cost of supplementary audit
conducted under section 619 (3) (b) of the Companies Act, 1956 shall be waived in those cases
where audit is done by the Comptroller and Auditor – General through his own departmental
staff; but shall be enforced in case where the Comptroller and Auditor General employs
professional auditors for the second audit.
(iii) If a State Government requests the Comptroller and Auditor General to arrange for a
more detailed or a local audit of expenditure, transactions or accounts etc., which
relate to or form part of the accounts of the State, the criterion for deciding the
incidence of the expenditure involved in such audit is whether or not the Comptroller
and Auditor – General aggress to do the work as part of his legitimate statutory
functions. If he does, the cost of the audit should be treated as a charge of the Central
Government, since what is involved in an extension of audit for which the Comptroller
and Auditor‐General is statutorily responsible. The fact that such audit is undertaken
in a single State is not a decisive consideration in the apportionment of cost as the
extent of audit to be conducted in any case is determined by the Comptroller and
Auditor‐General.
(iv) The Comptroller and Auditor‐General is not responsible ab initio for the audit of any
accounts mentioned in Section 13(b) of the Comptroller and Auditor General’s
(DPC)Act, 1971 but when he undertakes the audit of any such accounts he becomes
statutorily responsible for the work. In this case also, the cost of audit is a charge of
the Central Government.
(v) The Comptroller and Auditor‐General is not statutorily responsible for the audit of the
accounts of local authorities (other than those in relation to the accounts of which
specified duties have been entrusted to him by or under any law made by Parliament)
whose accounts do not constitute part of the accounts of the Union or of any State
72
and of the accounts of private commercial and quasi –commercial undertakings (other
than Government companies as defined in Section 617 of the Companies Act, 1956) in
which Governments in India may be participating. Such audit can be undertaken by
the Auditor‐General only on a “Consent” basis and on such terms and conditions as
regards recovery of cost etc., as may be settled between him and the Government
concerned.
Note:‐ The recovery of cost of audit of the accounts of local bodies / Institutions that are wholly or
largely financed from Grants‐in‐aid or loans by Government shall be regulated as follows:‐
(i) Where the Comptroller and Auditor General is the sole Auditor for a local body/institution,
whether under any law made by Parliament under Article 149 of the Constitution or on
consent basis under Section 21(1) of CAG’s (DPCs) Act, 1971 charges will be payable in full
unless specifically waived by Government.
(ii) Where the local body/institution has its own auditors and audit by Comptroller and Auditor‐
General is conducted in addition with a view to safeguarding government interests and
ensuring that the grants or loans by Government have been utilized for the purpose for
which they are given the Comptroller and auditor‐General will be acting in discharge of the
C&AG’s DPC Act, 1971, is a charge of the Central Government.
(vi) Expenditure involved in keeping the accounts of State, in so far as the responsibility
for keeping such accounts remains with the Comptroller and Auditor‐General under
Section 10(1), [2nd Proviso to Sec.10(1) and 1st Proviso to 10(1)] of the Comptroller and
Auditor General’s (DPC) Act 1971, is a charge of the Central Government. The cost of
keeping such accounts of a State as are covered by the Initial and Subsidiary Accounts
rules issued under Section 10(1), 2nd Proviso to Sec.10(1) and 1st Proviso to 10(1) of
the Comptroller and Auditor General’s (DPC) Act 1971 is a charge of the State
concerned. Similarly, if in any State the Comptroller and Auditor General is relieved of
the responsibility for the keeping of the accounts of any particular service or
department of a State Government in pursuance of Sec. 10(1), 2nd Proviso to Sec.10(1)
and 1st Proviso to 10(1) of the Comptroller and Auditor General’s (DPC) Act 1971, the
cost of keeping such accounts will be a liability of the Government of the State.
(vii) The maintenance of the internal accounts of a department of a State Government
is part of the ordinary duties of a State Government and is therefore a responsibility of
the State concerned. Thus, if the Comptroller and Auditor‐General is asked to
scrutinize or advise on the modification of an existing system of internal accounts kept
in a department of a State, such work can be undertaken by him on a ‘consent’ basis
and on specified terms and conditions as in rule (v) above.
IX – Incidence of Grants of Land Alienations
State Governments receive compensation from the revenues of the Central
Government for all grants of land and assignments or remissions of land revenue sanctioned
on or after the 1st April 1921 in favour of officials and non‐officials in recognition of
exceptional services rendered by them to the Central Government.
1. The value of compensation for grants of land, etc., by the Defence Department
should be debited against the Defence Services Estimates.
2. All special pensions and jagirs in the form of assignments of land revenue
sanctioned for Military Officers on a date previous to 1st April 1921 under the Government
of India, Special War Rewards Scheme should also be debited to the Defence Service
Estimates.
73
X. Incidence of the Cost of Police Functions on Railways
including the Cost of protecting Railway Bridges.
1. With effect from 1.4.79, the cost of GRP, (without distinction of ‘Crime’ and Order
Police) will be shared between the State Government and Railways on 50 : 50 basis,
provided that the strength of GRP is determined with the approval of the Railways.
2. For the purpose of calculating Railway’s share of cost of GRP the following will be
included :‐
(i) Pay and all types of allowances in respect of GRP staff including office
supervisory staff up to the level of Superintendent of Police.
(ii) Office expenses and contingencies.
(iii) Cost of Pensionary charges.
(iv) Cost of rent of buildings occupied by GRP Staff.
In addition to above, charges on account of medical reimbursement and medical
allowances payable to staff, may also be considered in internal check for payment.
However, charges on account of pay and allowances of medical staff viz., Doctors, Nurses
etc. are not to be shared.
3. The following rules regulate the incidence of the cost of protecting Railway Bridges :‐
(a) Protection of Railway bridges under normal condition is the responsibility of the
concerned State Government and the expenditure incurred thereon will be borne by them.
(b) In the event of replacement of Police guard by military or other armed Force of the
Union :‐
(i) when the service of the Military or other armed force of the Union are placed at
the disposal of the Railways at the request to the Railway Administration, the
expenditure of the guards will fall upon the Railway.
(ii) If the substitution is made on general ground of Government Policy and service is
taken over by Defence Services, or other Public Service Department as part of the
regular duties, the charges will be debited to Defence Services or the Public Works
Department concerned, as the case may be.
XI. Incidence of the Cost of (1) Forest Surveys carried out by the Survey of India and
(2) Forest Maps prepared by that Department
The rules governing the incidence of the cost (1) Forest Surveys carried out by the
Survey of India and (2) Forest maps prepared by that department are given in Chapter IX of
the Survey of India Handbook of Topography.
74
XII – Incidence of the charges relating to the maintenance and demarcation of,
and disputes over, boundaries.
The incidence of these charges between a Foreign Country and India is regulated by
the following principles:‐
1.(a) Maintenance – half the maintenance charges will be borne by the State concerned
: or for Union Territories by the Centre, the other half being recovered, as far as practicable,
from the Foreign Country, failing which, the Foreign Country’s share will be borne by the
Central Government.
(b) Demarcation and Disputes – Charges relating to demarcation of boundaries and
boundary disputes will be borne by the Central Government under Entry of the Union List,
subject to such recoveries as may be made from the Foreign Country.
Note 1:‐ The arrangement in (a) above in its application to Nepal will be subject to special arrangements
worked out in consultation with the Nepal Government.
Note 2:‐ The share of the Bhutan Government for maintenance and demarcation of, and disputes over,
boundaries will be borne by the Central Government for the present.
2. Where streams or other water courses form the boundary and where the ordinary
principle of the median line applies, the Government concerned (i.e., Foreign Country or
India) will bear the cost of maintenance of the boundary line on its side. Where a separate
set of Survey Marks is maintained by each of the two Governments on its side, the cost of
maintenance of the survey marks should be borne by the Government concerned.
Local Ruling under Section C‐XII.
The following arrangements have been agreed upon between the Andhra Pradesh
Government and the Governments of Tamil Nadu and Karnataka in regard to the incidence
of the expenditure incurred in the joint investigation and settlement of discrepancies in
frontier boundaries :‐
The common boundary line is indicted by the survey and demarcation adopted by
each of the two Governments on its own side of the common line. Each Government should
meet its own expenditure on the joint investigation and settlement of discrepancies
between the two surveys, since it is to the interest of each Government that both surveys
should indicate an identical line. No claim should be made by one Government against the
other for the renewal or repair of old stones or fixing additional stones in order to rectify or
complete the former Government’s survey and vice versa, except were it is found necessary
to repair or renew a stone or to plant an additional stone in order to indicate a point
common to the surveys of both Governments when the cost of such operation should be
shared by the two Governments and the share which each Government should be asked to
pay should be settled in advance before operations are undertaken.
75
Miscellaneous Local Rulings on Certain Charges.
1. The following are some of the mutual adjustments agreed upon between the
Central Government and the Andhra Pradesh Government:‐
(i) The Medical Store Department of the Central Government will be charged for any
confiscated cocaine hydrochlorate, B.P., supplied to it : the amount paid should be credited
to “0039 State Excise” or “0070 Other Administrative Services” according as the sale‐
proceeds are realized by the Excise Department direct or in connection with any judicial
proceeding.
(ii) The cost of maintenance and repatriation of non‐criminal pauper lunatics belonging
to other nationalities than the Indian who are repatriated to the other countries will be
borne as indicated below:‐
(a) Maintenance charges in India will be borne by State revenues when the reception
order was made in the State.
(b) Repatriation to other countries, in cases where arrangements are made for
repatriation direct to the country concerned through the Consul or other
representative of the Foreign Government in India, the cost of repatriation should
be met by the Foreign Government. In cases where such assistance through an
official representative of the Foreign Government is not available, the cost there of
will be borne by the Central Government.
Note:‐ The cost of maintenance includes the cost of removing a lunatic to and from a hospital.
(iii) Except where otherwise specially ordered all printing, binding etc., work done in
the Government Press, Hyderabad, for officers of the Central Government will be paid for by
the Central Government. The Director, Government Press, should forward to the
Accountant General annually as soon as possible after the close of the financial year a
statement showing the adjustment to be made against the Central revenues on the above
account.
(iv) The provisions of Article 63 will apply also to transactions between the Andhra
Pradesh Government and the Defence Department.
(v) It will be a part of the normal duty of the Police to assist the Military authorities in
saving Military buildings which are in danger from fire, and no bonus should be claimed
from the Defence Department for such services. The Defence Department has agreed that
it will similarly be a part of the normal duty of the Military, if within call, to assist in
extinguishing fires in Civil buildings and that they will claim no compensation or bonus from
the Civil authorities for such services.
(vi) Deleted.
(vii) As between the Andhra Pradesh Government and the Civil and Military Station at
Bangalore, no claim should be preferred or admitted on account of the cost of maintenance
of mental patients.
76
(viii) The procedure laid down in item (vi) under Local Ruling 2 below regarding claims
on account of the maintenance of prisoners will also apply in relation to claims against
Centrally Administered Areas.
(ix) Deleted.
2. The following arrangements have been agreed upon between the Andhra Pradesh
Government and other State Governments, etc.:‐
(a) Charges relating to prisoners and inmates of Borstal Schools.
(i) Conveyance and other incidental charges of under‐trail prisoners sent from the
Andhra Pradesh State to other State/Union Territory and Vice versa should be borne by the
State sending such prisoners.
(ii) Maintenance charges of prisoners transferred on mutual agreement from the
Andhra Pradesh State to the Uttar Pradesh and vice versa should be borne by the State to
which the prisoners are transferred.
(iii) Deleted.
(iv) No charges will be claimed for the maintenance of prisoners received by transfer
from the Andhra Pradesh State to any of the other States, namely, West Bengal, Assom,
Bihar, Orissa, Punjab, Madhya Pradesh and Uttar Pradesh and vice versa under the Police
Register Transfer system.
No charges will be claimed by one State Government against another for the
maintenance of prisoners transferred under section 40 of the Prisoners Act, 1900 (India Act
III of 1900), either to give evidence or to answer charges.
No charges will be claimed for the maintenance of prisoners convicted for smuggling
opium or cocaine and transferred to the Andhra Pradesh State from Assom vice versa.
Note:‐ As a matter of convention, no claims are made against other State Governments for the charges
incurred on account of the escort of prisoners undertaken by the police of this State on behalf of
other State Governments. Such claims should, however, be preferred against any State Government
who raise a similar claim against the Andhra Pradesh Government.
(v) When prisoners, whether ex‐military or otherwise, convicted by Civil Courts of
Criminal Jurisdiction to undergo imprisonment for three months and above are transferred
to the State of their origin, the transferring State should bear the cost of transfer and the
State of origin should bear the cost of maintenance. This reciprocal arrangement has been
accepted by the States of Andhra Pradesh, Tamilnadu, Maharashtra, West Bengal, Punjab,
Bihar, Assom and Orissa.
(vi) Maintenance charges of adolescents transferred from the State of Maharashtra to
the State of Andhra Pradesh and vice versa for detention in Borstal schools should be borne
by the State to which the adolescents are transferred.
(vii) All claims against other States on account of the maintenance of prisoners should
be made by the 15th February of the year following the calendar year to which the claim
relates.
77
A separate statement should be prepared of the claim against each State allowing
the appropriate rebate on account of the cash earnings of prisoners. The rates of
maintenance charges and cash earnings per prisoner should be worked out once in three
years on the average of the figures for the three preceding consecutive years and the rates
so calculated should be adopted for each of the next three years following the period to
which the calculation relates.
(viii) In case where a person is detained at the instance of a State Government, in
another State, the liability for expenditure on his maintenance, etc., during the period of his
detention in that State, should rest with the State Government, under whose instructions
his detention has been effected.
(b) Charges relating to mental patients.
Note:‐The cost of maintenance of mental patients referred to in the under mentioned rulings should be
taken to include the cost of their transfer from one place to another.
(i) The cost of maintaining patients domiciled in the Madhya Pradesh, Uttar Pradesh
and the Punjab who are admitted into mental hospitals in the Andhra Pradesh, State and
vice versa, should be borne by the State into a hospital of which the patient is admitted.
(ii) The cost of maintaining the patient should be recovered from or paid to,
Maharashtra, West Bengal and Bihar, except the European Mental Hospital, Ranchi, when a
patient domiciled in one of them is admitted into a mental hospital of the State of Andhra
Pradesh or vice versa subject to the exception indicated below:‐
In the case of a patient domiciled in the State of Andhra Pradesh and admitted into a
mental Hospital in West Bengal or Bihar or vice versa, action should be taken at once for his
removal to a mental hospital in the State of his domicile; the cost of maintaining him for a
short period between his reception and removal should be borne by the State into a
hospital of which he is received pending removal.
(iii) Already Deleted.
(iv) As between the Andhra Pradesh Government and the Government of Karnataka,
the following procedure will apply; when a British subject from the Andhra Pradesh State
has to be admitted to a mental hospital in Karnataka State, the Karnataka Government will
at once communicate this information to the Andhra Pradesh Government and ascertain
whether he may be so admitted and whether the Andhra Pradesh Government will bear the
cost of his maintenance or whether he may be sent back at the cost of the Andhra Pradesh
Government. A similar procedure will be adopted by the Andhra Pradesh Government when
a subject of Karnataka State has to be admitted to a mental Hospital in the State.
The above procedure should be adopted in regard to the maintenance of mental
patients belonging to the Andhra Pradesh State in the Mental Hospital, Bangalore, and the
maintenance of patients belonging to the Civil and Military Station, Bangalore, in the mental
hospitals of Andhra Pradesh.
78
(v) Fees for the X‐Ray treatment, X‐Ray examination and radium treatment of mental
patients should be claimed from the other States or Foreign Government concerned when
no reciprocal arrangement is in force between the Andhra Pradesh Government and the
other Governments for the treatment of mental patients domiciled in the other
Government’s jurisdiction without preferring any claim.
(C) Other Charges
(i) Lepers belonging to the Andhra Pradesh State and admitted into a leper asylum in
Karnataka State or vice versa should be maintained in the asylum in which they have been
admitted at the cost of the Government in whose territory they are domiciled unless they
are sent back to the State or State of domicile with the consent and at the cost of the
Government in whose territory they are domiciled.
(ii) When members of the Sansia Tribe (a criminal Tribe known also as ‘Kanjar Bhats
“Kanjar”, or ‘Sansias’) are escorted by the authorities of the State of Andhra Pradesh on
repatriation to the State of Maharashtra or vice versa, the cost of repatriation within each
State should be borne by the Government of that State.
(iii) The cost of post‐mortem examinations conducted in the border areas of the States
of Andhra Pradesh and Odisha should be borne by the Government at whose instance the
examination is conducted and the fee charged should be in accordance with the scale
obtaining in the State in which the examination is conducted.
(iv) The rules relating to the incidence of charge on account of anti‐rabic treatment
accorded to indigent patients belonging to other States are laid down in Appendix 18 to the
Andhra Pradesh Financial Code.
(v) The Medical Examination for the following purposes in the case of Government
servants serving under the Governments of Maharashtra, Assom, Punjab, Orissa, Bihar,
Uttar Pradesh and Madhya Pradesh will be carried out free of charge by the Medical Board
and Medical Officers of the Government of Andhra Pradesh and vice versa:‐
(1) Leave including extension of leave;
(2) Physical fitness to resume duty after the expiry of leave on account of illness;
(3) Invaliding from further Government Service; and
(4) Pension commutation only when second medical opinion is required.
(vi) The special procedure prescribed in G.O.Ms.No.996, Revenue (Excise II), dated
24th May, 2005 should be followed for payment of duty on Indian‐made ‘foreign’ spirituous
preparations and Indian‐made rectified spirits imported from or exported to other States
and Administrations. (The Andhra Pradesh Excise Import & Export and Transport of Indian
Liquor and Foreign Liquor Permits) Rules, 2005).
(vii) The Government of Andhra Pradesh have entered into reciprocal arrangements
with the Governments of Madhya Pradesh and Punjab for the waiver of the following
charges connected with extradition cases:‐
(i) Subsistence and transit charges, and
(ii) Charges connected with the surrender of property.
(The reciprocity in respect of the item will hold good between the Andhra Pradesh Government and
Madhya Pradesh Government only).
79
3. The following arrangements have been agreed upon between the Andhra Pradesh
Government and the Central Government and other State Governments in the matter of
claims for the recoveries on account of pay, allowance, etc., of Government servants whose
services are lent by the Government to another for short periods:‐
Where the Government servant is required to devote his whole‐time and attention
to the duties of the borrowing Government (except in the case of Officers lent to or
borrowed from the Government of the Punjab) and the period of deputation is short, not
exceeding two weeks and the deputation entails no extra expenditure to the lending
Government, no claim should normally be raised against the borrowing Government except
in respect of travelling allowance and of such remuneration to the Government servant as
may be agreed upon between the two Governments. Where, however, the lending
Government is put to extra expenditure in making arrangements for carrying on the work of
the Government servant deputed, it may recover from the borrowing Government, a lump‐
sum contribution equal to 1¼ times the pay of the Government servant.
In the case of Government servants lent to or borrowed from the Government of
Punjab, the lending Government may, at its discretion, recover from the borrowing
Government a sum equal to the pay of the Government servant, if the period of deputation
does not exceed 7 days and a sum equal to 1.25 (1¼) times the pay if the period of
deputation exceeds 7 days but does not exceed 14 days.
Where the Government servant performs the duties of another Government in
addition to his duties under the parent Government, no claim should be made on account of
pay, leave and pension, but if the additional duties are sufficiently onerous, the Lending
Government may ask for a payment to the Government servant of a suitable remuneration
which may be retained by him in full.
D‐RECEIPTS
XIII‐Incidence of leave Salary and pension Contributions recovered
in respect of Government Servants lent on Foreign Service.
1. Contributions towards leave salary and pension recovered on behalf of a Government
servant in Foreign Service are creditable to the Government (Central or State) under which
he was permanently employed at the time of his transfer to Foreign Service.
2. While on Foreign Service, contributions towards the leave‐salary and pensions of
Military Officers and others in permanent Military employ, including those in temporary
Civil employ, should be adjusted in the Defence Services accounts, while the contributions in
respect of such Officers in permanent Civil employ should be credited to Civil Estimates.
When a Government servant, on whose behalf the contributions are received, belongs to
the Posts and Telecommunications Departments or Railways, the credits should be passed
on to the Department concerned.
________________________
80
THE ANDHRA PRADESH BUDGET MANUAL
(Corrected upto April, 2011)
FINANCE DEPARTMENT
ANDHRA PRADESH
HYDERABAD
THE ANDHRA PRADESH BUDGET MANUAL
(Corrected upto April, 2011)
FINANCE DEPARTMENT
ANDHRA PRADESH
HYDERABAD
PREFACE
Classification of transactions in Government Accounts on a function-cum-
programme basis was introduced from 1st April, 1974. This functional classification
was evolved with the twin objectives of reflecting Government transactions in terms
of functions, programmes and schemes and securing correspondence between
accounting classification and plan heads of development.
2. The Budget heads of account and rules of classification prior to 1974 were
not easily understood. Budget heads and plan heads (adopted by the Planning
Commission for Plan purposes) did not match and meaningful comparison between
these two became almost impossible. In order to obviate this and to enable easy
preparation of performance budgeting, the Administrative Reforms Commission
appointed by Government of India had made certain recommendations for changes
to the classification of budget heads. Based on these recommendations, the
Comptroller and Auditor General of India prescribed a new List of Major heads and
minor heads to come into force with effect from 1st April 1974. Andhra Pradesh
Government adopted these heads leaving certain functions and programmes that
were not needed by the State Government (given in Appendix-XI in Part III).
3. The budget manual incorporated these new heads of account. It also
presented at one place, the rules framed by the Finance Department for the
guidance of estimating officers and the Departments of Secretariat in the
preparation and examination of Budget Estimates and the control to be exercised on
expenditure so as to ensure that expenditure does not exceed the voted amount.
Five tier system of classification corresponding to Sectors, functions, programmes,
schemes and object heads has come into force for the first time in country to
facilitate global comparison on activities of Government. The manual is brought out
in three parts. Proposed changes from time to time have been explained in Part-I of
this manual. Part-II brings up to-date the various instructions to the estimating
officers for the preparation and examination of the Budget Estimates. Part-III
contained Appendices I to XI showing the list of Major and Minor Heads of Account
Acts and Rules etc.,
4. Due to increase in the gap between classification of plan programmes and
accounting classification over the years and to bring about a closer correlation
between plan schemes and account heads, Government of India constituted a
committee to review and rationalize the heads of account where required. We have
the present accounting classification with effect from the Budget for 1987-88 as
prescribed by the Controller General of Accounts in consultation with the Comptroller
and Auditor General of India. The basic principles and broad structure of accounts
remained as before and a few new sub-sectors have been introduced raising level
from function (major head) to sub-sector. Also minor heads have become major
heads because of their importance. Plan programmes have been provided at the
minor head level, wherever possible such that expenditure on plan programmes
could directly be extracted from accounts. The code numbers allotted to major
heads have been changed from three digits to four to provide room for
accommodating new functions, as and when they are evolved. The sub-major heads
have been changed to two-digit numerical code from the earlier alphabetical code
and the minor heads have been allotted three digit code numbers.
5. The Government of Andhra Pradesh has taken up the Revision of Budget
Manual as a part of implementation of World Bank assisted "Strengthening of Public
Financial Management in Andhra Pradesh" IDF Grant.
6. This Edition is being issued by Finance Department, Government of Andhra
Pradesh, Hyderabad after incorporating all the amendments as issued by the
Controller General of Accounts in the form of Correction slips upto April, 2011.
7. The fourth edition has been thoroughly reviewed and revised by Sri A.V.G.K.
Acharyulu, Deputy Secretary to Government (Retd.), Sri G.V. Somayajulu, Section
Officer (Retd.,), with the help of Sri P.V. Ramana Rao, Computer Analyst and Sri
K. Hari Krishna, under the guidance of Smt. Vasudha Mishra, I.A.S., Secretary to
Government (IF) and overall supervision of Sri G. Sudhir, I.A.S., Special Chief
Secretary to Government.
8. If any error, inaccuracy or omission is noticed, the undersigned will be
grateful and thankful if it is brought to his notice for correction in the next edition.
G. SUDHIR
Special Chief Secretary to Government
Finance Department
Date: May, 2011.
Government of Andhra Pradesh, Hyderabad
ii
PREFACE TO THE EARLIER EDITIONS
FIRST EDITION
The need for some far reaching reforms in the budgetary procedures has
been felt for a very long time. The existing heads of account and rules of
classification are not easily understood. Moreover they do not correspond to the
heads of development adopted by the Planning Commission for Plan purposes with
the result that a meaningful comparison of the plan and the budget becomes well
nigh impossible. In order to obviate this and to enable easy pteparationofperf-
6rmance budgeting, the Administrative Reforms Commission appointed by the
Government of India made certain recommendations for changes in the existing
system of classification and budgeting.
2. The Government of India appointed a team of officers to make detailed
recommendations on the above lines. Based on these recommendations the
Comptroller and Auditor General of India, had, under Article 150 of the Constitution
prescribed a new list of major and minor heads of account, to come into force with
effect from 1st April, 1974. the list of major heads and minor heads Sector-wise
adopted by the State Government is at Appendix II in Part-III.
3. The present budget manual incorporates these new heads of account. It
also presents on one place the rules framed by the Finance Department for the
guidance of estimating officers and the Departments of the Secretariat in the
preparation and examination of Budget Estimates and the control to be exercised on
expenditure so as to ensure that expenditure does not exceed the voted amount.
4. The new system of heads of account to come into force on 1st April, 1974
will have a five tier classification corresponding to sectors, functions, programmes,
schemes and inputs of Governmental activities.
5. The present volume is in three parts. The proposed changes in the
classification have been fully explained in Part-I of this Manual. Part-II brings up to-
date the various instructions to the estimating officers for the preparation and
examination of the Budget Estimates. Part-III contains Appendices I to V-B.,
Appendices VI to IX and Forms A to M are being brought out separately.
6. If any error, inaccuracy or omission is noticed, the undersigned will be
grateful and thankful if it is brought to his notice for correction in the next edition.
N. RAMESAN,
Secretary to Government, Finance Department
Hyderabad,
October, 1973.
iii
SECOND EDITION
The previous Edition of this Manual was brought out in October, 1973. The
amendments issued upto 31.12.1979 have been incorporated in this edition. The
Computer code numbers have also been incorporated against minor heads in
Appendix-II and detailed heads in Appendix-III to this edition.
2. Appendices VI to IX and Forms A to M are being brought out separately as
supplement to the Budget Manual.
3. Errors or omissions, if any, may kindly be brought to the notice of the
Finance and Planning (Finance) Department, Government of Andhra Pradesh,
Hyderabad.
R.K.R. GONELA, .
Secretary to Government, Finance Department
Dated: May, 1981,
Government of Andhra Pradesh, Hyderabad.
THIRD EDITION
The previous Edition of this Manual was brought out in May, 1981. The
amendments issued upto 01.04.1987 have been incorporated in this edition. The
Computer code numbers have also been incorporated against minor heads in
Appendix-II and detailed heads in Appendix-III to this edition.
Errors or omissions, if any, may kindly be brought to the notice of the
Finance Department, Government of Andhra Pradesh, Hyderabad.
S. NARAYANAN,
Secretary to Government,
Finance Department
Dated: June, 1989,
Government of Andhra Pradesh, Hyderabad.
iv
CONTENTS
Pages
PART - I THE STRUCTURE OF BUDGET AND ACCOUNTS
CHAPTER - 1. General Introduction to the Budget or the
Annual Financial Statement 1-2
2. Definitions 3 - 13
3. Broad Objectives of the New Budget & Accounting
Classification Adopted from 1st April, 1974 14 - 34
4. Classification of Receipts Classification Adopted
from 1st April, 1974 35 - 38
5. Classification of Expenditure on Revenue Account
Adopted from 1st April, 1974 39 - 47
6. Classification of Capital Expenditure Adopted
from 1st April, 1974 48 - 52
7. Public Works Classification Adopted from 1.4.1974 53 - 55
8. Public Debt Classification Adopted from 1.4.1974 56
9. Loans and Advances Classification Adopted
from 1st April, 1974 57 - 58
10. Public Account Classification Adopted from 1.4.1974 59 - 67
11. Inter-Departmental/Governmental Adjustments 68 - 70
12. Exhibition of Recoveries of Expenditure in Accounts 71 - 72
PART - II INSTRUCTIONS FOR THE GUIDANCE OF ESTIMATING
OFFICERS IN THE PREPARATION AND EXAMINATION OF
BUDGET ESTIMATES
CHAPTER - 13. Instructions for the Preparation of Departmental
Estimates Receipts & Expenditure 73 - 81
14. Preparation and Scrutiny of Part-II Estimates 82 - 86
15. Preparation of the Budget Action in the Legislature -
Appropriation Act 87 - 93
v
Pages
16. Control of Expenditure 94 - 101
17. Savings in Appropriation - Expenditure non provided
for in the Budget Estimates criteria for treating
expenditure as new service/new instrument of service-
Reappropriations - Supplementary Appropriations -
Savings in or Excesses over the Financial
Appropriations 102 - 128
18. Committee on Public Accounts 129 - 130
19. Financial Powers as per Constitution of India 131 - 138
PART - III APPENDICES
APPENDIX I. List of New Object Heads 139 - 144
II. Detailed procedure/or distribution of establishment/
tools and plant, etc., in respect of common public
works establishments 145 - 146
III. The Andhra Pradesh Contingency Fund Act, 1957 147 - 151
IV. Accounting Procedure for expenditure met out of
advances from the Contingency Fund 152
V. List of Non-Lapsable & Lapsable deposits as per
G.O.Ms.No.43, Finance (W&M) Dept., Dt. 22.4.2000 153 - 162
VI. A.P. Fiscal Responsibility and Budget Management
(APFRBM) Act., 2005 163 - 170
VII. A.P. Fiscal Responsibility and Budget Management
(APFRBM) Rules, 2006 as per G.O.Ms.No.183,
Finance (BG-I) Dept., Dt. 30.6.2006 171 - 192
VIII. List of Demands and HODs 193 - 200
IX. Approval of Non-Plan and Plan Schemes 201 - 210
X. Sectoral and Major Head Classification of Govt.
Transactions Prescribed by the Comptroller
General of Accounts 211 - 236
XI. List of Sectors (including Sub-sectors), Major Heads
(Including Sub-Major) and Minor Heads as adopted
by the State Government 237 - 602
XII. Proforma for Number Statement 603 - 606
vi
PART - I
THE STRUCTURE OF BUDGET AND ACCOUNTS
2
CHAPTER – 1
GENERAL INTRODUCTION TO THE BUDGET OR THE ANNUAL FINANCIAL
STATEMENT
1.1 For successful financial management, Government needs advance planning
and accurate estimation. Under Art.202 of the Constitution of India a statement of
the estimated receipts and expenditure of the State for each financial year has to be
laid before the Legislature. This statement is known as the “Annual Financial
Statement” or popularly known as ‘Budget’. The French word “Budget” means pouch
that was used in those days to carry the financial statement.
1.2 The annual financial statement is shown in three parts.
I. Consolidated Fund of the State
II. Contingency Fund of the State and
III. Public Account of the State
1.3 The Consolidated fund of the State is formed out of all revenues received by
the Government of the State, all loans raised by that Government by the issue of
treasury bills, loans / Ways and Means Advances and all moneys received by the
Government in repayment of loans – See Article 266 (I) of the Constitution of India.
1.4 The transactions relating to the Consolidated Fund are accounted for in three
different sections, viz.,
a. Revenue Account
b. Capital Account
c. Loan Account
1.5 The Revenue Account is the account of the current income and expenditure of
the State. The income is derived mainly from taxes and duties, fees for services
rendered, fines and penalties, revenue from Government estates such as forests and
other miscellaneous items. The Capital Account is the account of expenditure of a
capital nature such as construction of buildings, laying of roads, irrigation and
electricity projects. Such expenditure is met from sources other than current
revenues, e.g. loans, surplus revenue of previous years, if any, and capital receipts.
The loan account is the account of public debt incurred and discharged and of loans
and advances made by the State Government to local bodies, employees and others
and recovered from them.
1.6 The Contingency Fund of the State is in the nature of an imprest created by
non-recurring contribution from the Consolidated Fund of the State. The Andhra
Pradesh Contingency Fund Act had constituted the Fund, 1957 with a corpus of Rs.5
crores. The fund has been amended a number of times when need for money in the
Fund was felt. The present corpus of Rs.50 crores was due to amendment in 1984 in
pursuance of Article 267 (2) of the Constitution. The Contingency Fund is intended
to provide advances for meeting unforeseen expenditure arising in the course of a
1
year, pending authorization of such expenditure by law to be passed by the State
Legislature under Article 205 or 206 of the Constitution. The rules regarding the
purpose for which the Contingency Fund has to be utilized, the procedure to be
followed while applying for advances from the Contingency Fund, recoupment of
these advances to the Fund, and also the procedure to be followed in case the
advance sanctioned remain wholly or partly unutilized etc., is given in Appendix-III
in part III.
1.7 The Public Account of the State pertains to all public moneys received by or
on behalf of the State Government, which are not creditable to the Consolidated
Fund of the State — See Articles 266 (2) and 283 of the Constitution of India. It
comprises: -
I. Small Savings Provident Funds, etc.
J. Reserve Funds
K. Deposits and Advances
L. Suspense and Miscellaneous
M. Remittances
N. Cash Balance
1.8 The accounts relating to Provident Funds, Reserve Funds, Deposits and
Advances record transactions in respect of which the Government act as bankers
receiving amounts which they afterwards re-pay and paying out amounts which they
subsequently recover. The Suspense and Miscellaneous and Remittance accounts
comprise merely of adjusting heads and all entries under them are cleared
eventually by adjustment under final heads. These are purely temporary and to be
cleared in shortest possible time.
1.9 Article 202 (2) (b) of the Constitution requires that the estimates of
expenditure embodied in the annual financial statement should distinguish
expenditure on revenue account from other expenditure.
2
CHAPTER 2
DEFINITIONS
2.1 Unless there is anything repugnant in the subject or context, the terms
defined in this chapter are used in the Manual in the sense here explained. Words
and phrases used in the Manual which are defined in the Constitution of India or in
the rules and orders framed under the Constitution bear the meanings assigned to
them in those definitions:-
(1) Accounts or actuals of a year are the amounts of receipts and
disbursements for the financial year beginning on April 1st and ending on
March 31st following, as finally recorded in the Accountant-General’s books.
(2) Administrative approval of a scheme, proposal or work is the formal
acceptance thereof by the competent authority for the purpose of incurring
expenditure thereon as and when funds permit.
(3) Annual Financial Statement or Budget means the statement of the
estimated receipts and expenditure of the State for each financial year to be
laid before the Legislature as per Article 202 of the Constitution of India.
(4) Annual Fiscal Frame Work – will be prepared for ensuing financial year
taking into account the actual budget performance of the current fiscal year
and also keeping in view the fiscal performance of the last financial year.
(5) Appropriation means the amount authorized by the Legislature for
expenditure under a major/minor/sub-head/detailed head or part of that
amount placed at the disposal of a disbursing officer under a particular
demand for grant (the word is also used in connection with the provision
made in respect of charged expenditure).
(6) Appropriation Accounts are the Accounts prepared by the Comptroller and
Auditor-General of India for each grant or appropriation in which is indicated
the amount of the Grant/Appropriation sanctioned and the amount spend
under the Grant/Appropriation as a whole.
(7) Appropriation Act – Legislation passed in accordance with the article 204 of
the Constitution to provide for expenditure out of the Consolidated Fund of
the State and “Appropriation Bill” means a Bill to provide for the appropriation
out of the Consolidated Fund of the State of all moneys required to meet the
voted as well as charged expenditure.
(8) (a) Budget, Basic Concept – A Budget is a pre-determined plan, a financial
and / or quantitative statement prepared prior to a defined period of time of
policy to be pursued during that period for the purpose of attaining a given
objective
3
The definition covers the following essentials:-
i) Period of preparation
ii) Budget period
iii) The Objectives to be attained
iv) Budget statements
v) The policy to be pursued
(b) Budget of an organization or a business - It is a well conceived plan
intended to help in increasing production and efficiency at a reduced cost
with a view to optimizing profits.
(c) Budget of the State Government – It is the statement of the
estimated receipts and expenditure of the State as per policy of the
Government, for each financial year to be laid before the Legislature.
(d) Relationship between Budget and Ways and Means – The Budget
gives the estimates of receipts and disbursements for a whole financial
year under various heads of accounts mentioned therein. Transactions
throughout the year are not uniform, nor might the receipts and
expenditure in a month or upto a period be proportional strictly to the
budgeted figure for the whole year. The function of the ways and means
wing is to keep a close watch over the daily cash balance of the State
with the Reserve Bank of India, review the receipts and disbursements
for each month under the major heads of receipts and expenditure and
to initiate corrective measures not only to see that the need, if any, for
taking temporary advances from the Reserve Bank of India to bridge the
gap between inflow and outflow of cash, is kept below the maximum
limit fixed by the Bank for such advances but also to see that the
progress of receipts and expenditure under various heads of account
from month to month is kept at a level which would ensure that the
receipts and expenditure for that year as a whole is more or less close to
the assumptions made in the budget.
(e) Budget Control – The authority administering a grant is responsible for
watching the progress of expenditure under its control and for keeping it
within the sanctioned Grant or appropriation. To facilitate control,
departmental accounts are maintained by the Chief Controlling Officers
and the progressive actuals month by month are reconciled with those
entered in the books of the District Treasury/Pay and Accounts Officer
and on quarterly basis with Accountant General.
(f) Budget Deficit – The short fall of receipts when compared to the
expenditure in the three accounts of the State viz. Consolidated Fund,
Contingency Fund and the Public Account taken together is known as
budget deficit.
4
(g) Budget Estimates are the detailed estimates of the receipts and
disbursements of a financial year.
(h) Budget Release Order (BRO) - The Budget Release Order is an order
to be issued by the Finance (Expenditure) Department to the concerned
Head of the Department in the beginning of the financial year for the
amounts authorized by the legislature through an Appropriation Act.
(i) Budget Surplus – The excess of receipts over expenditure in the three
accounts of the state viz. Consolidated Fund, Contingency Fund and the
Public Account taken together is known as Budget surplus.
(j) Budget Year means the financial year commencing on the 1st of April
and ending on the 31st March following for which the Budget is prepared.
(k) Balance from Current Revenues (BCR) - is defined as Revenue
receipts minus Plan Assistance grants minus Non-Plan Revenue
expenditure.
(l) Existing Modified Appropriation represents the Budget Estimate of
the current year plus the supplementary estimates voted by the
Legislative Assembly.
(m) Final Modified Appropriation means the sums allotted to any unit of
appropriation as it stands at the end of the financial year, i.e., 31st
March, after it has been modified by re-appropriation or by
supplementary grant.
(n) Revised Estimates is an estimate of the probable receipts or
expenditure for a financial year, framed in the course of that year with
reference to the transactions already recorded and anticipations for the
remainder of the year in the light of the orders already issued or
contemplated to be issued or any other relevant facts. Revised Estimate
is not an Appropriation.
(o) Capital Expenditure Budget – The Budget showing the expenditure
proposed to be made on creation of fixed assets and also investments
made by the Government during the period concerned.
(p) Commercial Budget is the statement of accounts of commercial
undertakings which are subordinate to legislative control and are owned,
run and managed by the Government e.g. A.P. Text Book Press. It
shows the Trading Account, Profit and Loss Account and the Balance
sheet of the Government commercial undertakings and are used to
determine the profit or the loss of the Commercial departments. The core
of commercial budgeting consists of the laying down of the physical
targets of operations which would result in the optimum utilization of
resources.
5
(q) Performance Budget is a comprehensive operational document,
conceived, presented and implemented in terms of programmes, projects
and activities with their financial and physical aspects closely interwoven.
Performance budget seeks to present the purposes and objectives for
which funds are requested, the cost of various programmes and activities
proposed for achieving these objectives and quantitative data measuring
the work performed or services rendered or results accomplished under
each programme and activity.
(9) (a) Capital Account – The Budget showing the expenditure proposed to be
made on creation of fixed assets and also investments made by the
Government during the period concerned.
(b) Working Capital – The amount available for day-to-day expenses of
running the business; the difference between current assets and current
liabilities.
(c) Paid up Capital – The amount paid up or credited as paid up on the
shares issued.
(d) Authorised Capital – The total amount of capital which a Company is
empowered to raise as stated in its Memorandum of Association.
(10) Cash Credit Accommodation – This is a facility offered by the Commercial
banks for Industries and Trades. Under this scheme the maximum that could
be borrowed by an Industry or a trade is fixed and within such a ceiling the
client can borrow money by hypothecating the fixed or movable assets held
by him when the value of the assets decreases, repayments will have to be
made to the banks and when it increases additional loans without exceeding
the ceiling can be obtained.
(11) Cash Flow - all cash movements, that is, all cash receipts and payments
during a specified period. This is usually prepared as a month wise “ways
and Means” Statements.
(12) Charged appropriation means the sum required to meet charged
expenditure as specified in the schedule to an Act passed under Article 204 of
the Constitution during the financial year concerned, on the service and
purposes covered by that “Charged Appropriation”. It does not include
provision for voted expenditure.
(13) Charged expenditure or expenditure Charged on the Consolidated
Fund means such expenditure as is not to be submitted to the Vote of the
Legislative assembly under the provisions Article 202 of the Constitution.
(14) Consolidated Fund of the State – Under Article 266 of the Constitution of
India all revenues received by the State Government, all loans raised by that
6
Government by the issue of treasury bills, loans or ways and means advances
and all moneys received by that Government in repayment of loans form one
consolidated fund called the “Consolidated Fund of the State”. No money out
of this Fund can be appropriated except in accordance with law and for the
purposes and in the manner provided in the Constitution.
(15) Constitution means the Constitution of India.
(16) Contingency Fund of the State –Under Article 267 (2) of the Constitution
of India, the Legislative Assembly has established a Contingency Fund in the
nature of an imprest created to meet unforeseen expenditure arising in the
course of a year pending its authorization by the Legislative Assembly by law.
The amounts are paid back to the Fund after the Legislative Assembly
approves it what are called “The Supplementary Demands”. The present size
of the corpus of the Fund is Rs.50.00 crore.
(17) Controlling Officer means the authority made responsible for the control of
expenditure for any head of account.
(18) Cost benefit analysis – Costs and benefits, social and private diverge,
market behaviour can result in socially detrimental by –products, the cost of
which must be met outside the market. The cost benefit notion has been
rediscovered in recent years and a considerable effort has been made in
economic planning to assess social costs.
(19) Current assets – Cash or its equivalent and other assets which in the
ordinary course of business will be converted into cash e.g., accounts
receivable.
(20) Current liabilities – Those which must be met within a relatively short
period, usually within one year from the date of the balance sheet. Trade
creditors, bills payable, bank overdrafts, taxes payable are some of the
examples of such liabilities.
(21) Debenture – An instrument under seal issued by a company as evidence of
debt or as security for a loan bearing a fixed rate of interest and providing for
repayment on or before a certain fixed date, or with no fixed date for
redemption, it may be secured or unsecured, redeemable or irredeemable.
(22) Decretal amount – Expenditure on payments made in satisfaction of any
judgment, decree or award of any court is treated as charged on the
Consolidated Fund of the State.
(23) Deficit – Deficit in Government account represent gaps between the receipts
and expenditure.
(i) Revenue Deficit: is the excess of Revenue expenditure over
Revenue receipts.
7
(ii) Fiscal Deficit: Fiscal Deficit defined as excess of Revenue and
Capital expenditure (including net loans given) over the Revenue
receipts (including grant in aid received) and Capital Receipts
(excluding borrowings). Net of Consolidated Fund excluding receipts
and disbursements under Public Debt.
(iii) Primary Deficit: is the Fiscal deficit minus interest payments.
(24) Demand for grant is a proposal made on the recommendation of the
Governor, for the appropriation of funds for expenditure to be met from the
Consolidated Fund of the State other than that charged. Each demand for
grant contains first a statement of the total amount required, followed with
details arranged by major heads, minor heads, sub-heads and detailed heads,
etc.
(25) Departmental Estimate is an estimate of income and ordinary expenditure
of a department in respect of any year submitted to the Government by a
head of department or other estimating officer.
(26) Deposit – A sum placed usually at interest and capable of being withdrawn
either on demand or only after the expiry of the agreed term.
(27) Depreciation : -
(i) A reduction in the value of fixed assets due to such causes as wear
and tear, action of the elements, obsolescence, etc
(ii) An annual charge equal to the value of a fixed asset which is
expected to lapse each year due to such causes as wear and tear,
obsolescence, etc.
(iii) The accounting process for the gradual conversion of a fixed asset
into expense, whereby the cost of the asset is spread over its
expected useful life.
(28) Detailed head is the primary unit of appropriation. It exhibits expenditure
under basic items like salaries, Travel Expenses, Office Expenses etc.
(29) Drawing Disbursing Officer – Every Government servant who is authorized
to draw money for disbursement on bills from the treasury is a Drawing
Disbursing Officer.
(30) Discount :
(i) A deduction from the price of goods allowed by a seller, e.g., trade
discount, cash discount.
(ii) When the price of a share or stock is below nominal value, it is at a
discount.
(iii) The difference between the value of a bill of exchange at maturity
and its present value.
(iv) To give or receive value (after deduction of discount) of a bill of
exchange before it is due.
8
(31) Discounted Cash flow – Refers to the present value of future cash receipts
and cash payments, i.e., their value computed by taking into account a
particular discount rate in transactions phased over a period of time.
(32) Draft Budget - placing the budget proposals for ensuing financial year
before the general public for discussion and advise before it is actually
finalized and placed before the Legislative Assembly for approval.
(33) Economic Planning refers to an attempt to plan economic activity and
anticipate the results. However, the term is usually used to refer to the
governmental direction economic operations.
(34) Estimate Committee is a Committee constituted by the Legislative
Assembly for the examination of such of the estimates as may deem fit to the
Committee or are specifically referred to it by the House.
(35) Estimate Officer means a departmental officer responsible for preparing a
departmental estimate.
(36) Exceptional Grant – See Article 206 (1) (c) of the Constitution of India.
(37) Excess Grant means a Grant voted by the Legislative Assembly to meet the
expenditure incurred in a financial year in excess of the amount granted for a
service of the year as per Article 205 of the Constitution of India.
(38) Finance Accounts are the accounts prepared by the Comptroller and
Auditor-General of India relating to the transactions under the Consolidated
Fund, Contingency Fund and the Public Accounts and the accounts of assets
and liabilities of Government such as Debt and Loans and Advances by
Government.
(39) Head of Account
(i) Major head means a main head of account for the purpose of
recording and classifying the receipts and disbursements relating to
the functions of the Government.
(ii) Sub-Major head - The Major heads are sub divided in some cases
into sub major heads. Sub major heads are opened under a major
head to record those transactions which are of a distinct nature and
are of sufficient importance to be recorded exclusively, but at the
same time allied to the function of the major head. The head of
account relating to each such sub division is termed as “sub major
head” and the budget code is two digit code e.g. under the major
head “2202.Education” the sub major head are:-
01. Elementary Education
02. Secondary Education
03. University and Higher Education etc.
9
(iii)Minor head means a head subordinate to a Major head or Sub-
Major head representing a specific programme.
(iv) Group Sub head suggested in between the Programme Minor
head and Sub head representing a similar group of schemes which
are implemented under a separate funding pattern.
(v) Sub-head means a head subordinate to a minor head. It indicates
schemes for Plan Programmes or administrative set-up in the case
of non-plan expenditure.
(vi) Sub-detailed heads denote break-up of detailed heads or object
classification, wherever necessary, and possible. e.g. 010 Salaries /
011 Pay / 012 Allowances / 013 DA etc.
(40) Grant means the amount voted by the Legislative Assembly in respect of a
demand for grant.
(41) Head of Department means an officer declared as such by Government.
(42) Inventory control provides for systems designed to provide on a continuing
basis control data relating to both current and anticipated stock requirements,
facilitating the prediction of possible shortages due to peak and seasonal
demands. The purpose is to ensure that funds are not unnecessarily locked
up in inventories but at the same time operations in the capital budget go on
smoothly.
(43) Letter of Credit in Government system is the authorization to incur
expenditure related to works against budget appropriations released to Heads
of Department. Normally, releases are made to Pay and Accounts officer /
Asst. Pay and Accounts Officer and occasionally through PAO, Hyderabad
(twin cities), advances sanctioned from contingency fund relating to works
also is released as Letter of Credit. This Letter of Credit system is presently in
operation for Public Works & Forest Departments.
(44) Loans & Advances – Money lent to be repaid on certain conditions and at
certain rate of interest by the Government to the various Corporations /
Companies / Individuals.
(45) Major Work means a work which creates a fixed asset to the state
government and estimated cost of which exceeds Rs.25,00,000.
(46) Medium Term Fiscal Frame Work - There are two main objectives of
formulating a Medium Term Fiscal Frame Work (MTFF) to help plan fiscal
policies.
(i) MTFF is a tool to help ensure that public expenditures are stable
and sustainable and not prone to fiscal crisis.
(ii) It helps to improve the efficiency of allocation decisions and protect
high priority public expenditures such as on social services,
recurring non-wage expenditure recruitments (operations and
Maintenance), and infrastructure investments.
10
(iii) It is important to clarify that the MTFF is not a five year plan and
does not provide a detailed expenditure allocation. Rather, it is a
tool for establishing overall affordability of Government spending
within reasonable revenue forecasts while identifying a broad path
for expenditure that protects expenditure priority.
(47) Minor Work means a work which is meant for keeping the existing asset in
normal condition and estimated cost of which does not exceed Rs.5,00,000.
(48) New Service means a service the expenditure on which is not contemplated
in the budget (Appropriation Act) for the year and the expenditure exceeds
certain monetary limits and for which a supplementary statement of
expenditure should be presented to the Legislative Assembly in accordance
with the decisions of the Public Accounts Committee.
(49) Number Statement – A Statement giving particulars of posts in each
permanent and temporary establishment (both gazetted and non gazetted),
the sanctioned monthly pay and allowances attached to the posts that will be
drawn on the 1st April following and number of officers at each rate of pay for
whom provision will be made in the departmental estimates.
(50) Plan – Any scheme to accomplish a purpose constitutes a Plan. While firms
and industries plan future production, advertising, etc., Government plan, in
varying degrees, the future development or performance of their economics.
This is usually on an Annual Plan basis and Five-Year Plan basis. Plan
schemes are mainly divided into two categories, viz., State Schemes and
Centrally Sponsored Schemes. In respect of State Schemes, expenditure is
incurred by the State and assistance is released according to prescribed
pattern by the Central Government to State Government subject to an over-all
ceiling. Centrally Sponsored Schemes are those for which the Centre
attach special importance, the progress of each one being watched by the
Centre. The share of expenditure on these schemes which is usually fully
borne by Central Government, is given to State Government, as assistance
outside the total pool of assistance made available to the State Government
for financing the Plan. There is yet another category of schemes viz.,
Schemes assisted by Autonomous Bodies, in respect of which the financial
assistance is rendered by the agencies like LIC, GIC, National Co-operative
Development Corporation, NABARD, etc.
(51) Public Account – Receipts and disbursements, such as deposits, reserve
funds, remittances, etc., which do not form part of the “Consolidated Fund”
are included in the Public Account of the State. Disbursements from the
Public Account are not subject to the vote by the Legislative Assembly as they
are not moneys issued out of the “Consolidated Fund”.
(52) Public Accounts Committee is a committee constituted by the Legislative
Assembly for the examination of the reports of the Comptroller and Auditor-
General of India relating to the Appropriation accounts of the State, the
11
Annual Finance Accounts of the State or such other accounts of financial
matters as are laid before it or which the Committee deems necessary to
scrutinize.
(53) Public Debt – Comprises loans raised by Government such as market loans,
loans from the Life Insurance Corporation of India, etc., and the borrowings
from the Central Government. The Sector “E. Public Debt” will have two major
heads, i.e., “6003 Internal Debt of the State Government” and “6004 Loans
and Advances from the Central Government”. Transactions connected with
these are recorded both on the receipts and disbursement sides.
(54) Reappropriation means the transfer by a competent authority of saving
from one unit of appropriation to meet additional expenditure under another
unit within the same grant and under the same section i.e., within the
Revenue, Capital and Loans section.
(55) Recurring charge is a charge which involves liability beyond the financial
year in which it is originally sanctioned; expenditure sanctioned for a specific
purpose and for a specified period (not more than a financial year) is not a
recurring charge.
(56) Remittances – The head of account ‘Remittances’ under Public Account
embraces all adjusting heads under which appear remittances of cash
between treasuries and transfers between different accounting circles as in
the case of Public Works Department. The initial debits or credits to the head
Remittance will be cleared eventually by corresponding receipts or payments
either within the same circle of accounts or in another accounts circle.
(57) Report of the Comptroller and Auditor-General of India deals with the
points arising out of Appropriation Accounts and Finance Accounts of the year
and other irregularities noticed in the course of audit of financial transactions
of the Government. It is prepared by the Accountant-General each year and is
countersigned by the Comptroller and Auditor-General of India.
(58) Revenue Account is the account of (a) the current income and expenditure
of the State derived mainly from taxes and duties, fees for services rendered,
fines and penalties, revenue from Government estates such as forests and
other miscellaneous items and (b) the expenditure met from that income.
The difference between such income and expenditure represents the revenue
surplus or deficit, as the case may be, for that year.
(59) Standing sanctions relate to revenue based on existing laws, rules or
orders and expenditure incurred by virtue of existing rules and orders.
(60) Supplementary statement of expenditure means the statement to be
laid before the Legislative Assembly under Article 205 (1) (a) of the
Constitution showing the estimated amount of further expenditure necessary
in respect of a financial year over and above the expenditure authorized in
12
the annual financial statement for that year. The demand for supplementary
grant may be token or substantive.
(61) Suspense – The head ‘Suspense’ under Public Account accommodates
interim transactions for which further operations are necessary before the
transactions can be considered complete and finally accounted for i.e.,
‘Suspense’ is not a final head of account.
(62) Technical Sanction is the approval to the detailed designs, plans
specifications and qualities by the competent engineering authority, which is
required to be given to any work before its commencement.
(63) User Charge - is a Non-Tax revenue comprising recovery of cost from the
user on the services rendered and also collection of fines and fees from the
individuals for violation of law.
(64) Vote on account means a grant made in advance by the Legislative
Assembly in pursuance of Article 206 (1) (a) of the Constitution, in respect of
the estimated expenditure for a part of the new financial year, pending the
completion of the procedure relating to the voting of the demands for grants
and the passing of the Appropriation Bill. The Annual Financial Statement is
generally presented to the Legislative Assembly in the month of February and
normally the general discussion thereon in Legislative Assembly, the voting of
the demands for grants by the Legislative Assembly and the passing of the
Appropriation Bill are expected to be completed before the end of March, so
as to make available the grants and appropriations for the ensuing year right
from the commencement of the year. But circumstance may sometimes arise
in which this may not be possible. On such occasions, demands for advance
grants in respect of the estimated expenditure for a part of the year may be
presented.
(65) Voted expenditure means expenditure which is subject to the vote of the
Legislative Assembly. It is to be distinguished from ‘Charged’ expenditure.
(66) Zero base budgeting means a ‘denovo’ examination of all items of
expenditure incurred by a department to find out their necessity with
reference to functions and responsibilities of the department.
13
CHAPTER - 3
BROAD OBJECTIVES OF THE NEW BUDGET AND ACCOUNTING
CLASSIFICATION ADOPTED FROM 1ST APRIL, 1974
3.1. The existing budget and account classification is largely designed to secure
the basic objective of ensuring control over the appropriations made by the
Legislature to the Executive and the allotments made by the Departments to the
subordinate authorities. The classification accordingly bears a close affinity to
departments and organisations in which the transactions occur and within them in
terms of inputs such as establishment charges, travel expenses, material and
equipment etc., so as to secure itemised control over expenditure. Such a frame-
work was considered adequate for the limited functions discharged by the
Government in the past. However, over the years the functions of Government have
become greatly diversified and public outlays have expanded from year to year and
the emphasis has shifted from control of expenditure merely by objects of
expenditure to monitoring and analysis of programmes and activities as well as
control by objects of expenditure and to the extent possible and assessment of the
return, for the expenditure incurred.
3.2. In the changed circumstances, the budget and accounts have to fulfill a new
purpose and acquire a new dimension. Classification is the structural key to planned
and rational Government budgeting. The manner in which operations of Government
are grouped will be determined by and also will in turn determine, the character of
the decisions that can be made in the budgetary processes. A meaningful
classification and presentation of Government operations in terms of functions,
programmes and activities, therefore, assumes a great importance. As accounts
provide the basic financial data or budgeting, reforms in budgetary presentation in
terms of programmes and activities cannot be complete unless the accounting
classification is also simultaneously structured to correspond to programmes and
activities. In the plan, programmes and activities are classified by sector and heads
of development. If the Budget heads, Account heads and Plan heads speak in
different languages it would create a lack of conformity which will have a debilitating
effect both on decision making and implementation. It is, therefore, necessary to
bring about as closer a correlation among the three as possible so that together they
could help to present more clearly the purposes and objectives of Government
expenditures, facilitate the process of decision making at all levels, enhance the
accountability of the management and provide an additional tool for control of
financial operations.
3.3. Keeping the aforesaid objectives in view, the Administrative Reforms
Commission recommended introduction of Performance budgeting in Government
departments so as to provide an adequate link between the financial outlays and
physical targets and to help create a built in mechanism for watching the progress in
attaining programme targets and taking timely corrective action when things go
awry. In order to facilitate the introduction of performance budgeting, the
14
Commission recommended a review of the present system of classification structure
and heads of account so as to recast the same to reflect broad function and major
programmes of Government and so that programmes, activities and projects of all
the departments and organisations are clearly identified in the accounts. The
Commission also recommended that the Heads of Development adopted for plan
purposes should also be similarly reviewed with a view to establishing a direct
correlation between these heads and the accounting heads.
3.4.1. In pursuance of the recommendations of the Commission, a team of officers
was constituted by Government of India and they have conducted a comprehensive
review of the existing classification structure and heads of account. The proposed
changes are based on the acceptance by the Government of India and the
Government of Andhra Pradesh of the recommendations of this team.
3.4.2 For a purposeful review of Government operations, a scheme of
classification consisting of a number of tiers is needed. First the operations are to be
aggregated under broad sectors into which the functions or services will be grouped
such as “General Services”, “Social and Community Services”, “Economic Services”
etc. Such an aggregation will give an overall picture of resource allocation at the
state level among the various sectors e.g., how much is allocated for development of
“Social Services or Economic Services”, etc.
3.4.3. Secondly the outlay under each sector are allocated among a number of
major heads (or Heads of Development so far as Plan outlays are concerned ) which
would give an idea of the distribution of expenditure among functions which
represent the major divisions of Governmental efforts such as Education, Agriculture,
etc. This distribution will facilitate appreciation of the inter-se allocation of resources
within the sectors, for example, how much is provided for education vis-à-vis public
health in the sector “Social and Community Services”, how much for industry vis-a-
vis transport facilities in the sector ‘Economic Services’ and so on.
3.4.4. The objectives of a function are achieved by undertaking a number of
programmes. For example the objectives of Public Health are achieved through
programmes for control of diseases, drug control, prevention of food adulteration,
etc. Hence, the third tier of classification viz., minor heads should identify these
programmes under each function. This will not only give a clear picture of what
programmes Government is undertaking to further a particular function but also
facilitate preparation of performance budgets. A programme would consist of a
number of schemes. For example, the programme control of diseases under Public
Health will consist of schemes for malaria eradication, filaria eradication, control of
tuberculosis, etc. The fourth tier of classification will reflect the schemes undertaken
under a programme. The third and fourth tiers of classification will thus provide a
link between budget outlays and development programmes and schemes and foster
adoption of modern techniques for programme selection, monitoring and evaluation
of performance etc.
15
3.5. Within each scheme, for purposes of departmental control it would be
necessary to know expenditure on the scheme in terms of inputs such as salaries,
purchase of stores, grants-in-aid, loans, investments, etc. The last tier of
classification should, therefore, represent the nature of expenditure which is
otherwise called object classification. Besides facilitating control over expenditure,
this would also help in preparing an economics classification of governmental
transactions.
3.6. Thus Government have adopted in the classification structure proposed,
these five tiers which will facilitate appreciation of resource allocation at the state
level, provide a link between budget outlays on the one hand and functions,
programmes and schemes on the other and ensure itemised control over
expenditure which is still very much relevant.
3.7. While the proposed restructuring of heads of account would greatly facilitate
the linking of financial outlays and programmes and schemes, etc., help introduce
performance budgeting and enable collection of data relevant for planning and
budgeting, studies in depth, the process would not, however, be complete unless a
reliable information system on the physical and economics characteristics of the
programme is built up as an integral part of the discipline required for the selection
and formulation of programmes and to assist monitoring and evaluation of
programme.
3.8. The major and minor heads that are now proposed more or less
approximate the existing functions of Government and the programmes undertaken
by it. It has, however, to be noted that the functions of Government or programmes
are not static. It is quite possible that after some years many of the functions or
programmes may be varied and Governmental activity may embrace certain new
functions and programmes. Hence, a pragmatic approach to accounting classification
is essential and the classification structure should not be considered immutable. The
scheme of classification should embody a certain amount of flexibility so that
accounting could be dynamic and grow with times.
3.9. This flexibility is all the more necessary at the level of minor heads as the
programmes are liable to change from Plan to Plan and insistence that the
prescribed minor heads should continue unchanged for long period of time would
rob the accounting classification of its utility to both the Legislature and the
Executive.
MAIN FEATURES OF THE CLASSIFICATION OF THE ACCOUNTS.
CLASSIFICATION ADOPTED FROM 1.4.1974.
3.10.1. The basic approach to the reforms in the structure of classification has been
discussed earlier. In this chapter, the salient features of the changes proposed for
16
recasting Account heads and Plan heads to bring about correlation between the two
and to make the classification structure more meaningful, are explained.
3.10.2. The classification structure common to both “accounts and plan” will be as
indicated below:
i. Sectors (comprising sub-sector where necessary) to indicate the
grouping of the various functions of the Government corresponding
to the sectors of plan classification.
ii. Major heads (comprising sub-major heads where necessary) to
indicate the functions of the Government such as agriculture,
education, health etc., and to correspond to heads of development in
the plan classification.
iii. Minor heads to denote the various plan and non-plan programmes
under each function.
iv. Sub-heads to denote the scheme or organizations under each
programme or minor head
v. The detailed head of account to indicate the nature or form of
expenditure such as salaries, travel expenses, investment, loan etc.,
otherwise known as objects of expenditure.
3.11.1. Government have decided that the sectoral classification that are to be
adopted should be (a) General Services, (b) Social and Community Services, (c)
Economic Services, besides separate sectors for Grant-in-aid contributions, etc., and
Loans and Advances.
3.11.2. While the sector “Social and Community Services” in the above
categorisation will be fairly compact and needs no further division into sub-sectors,
the other two sectors, namely, “General Services” and “Economic Services” will each
comprise of a wide variety of activities which should be grouped under sub-sectors.
It is, therefore, necessary that these two broad sectors are further divided into sub-
sectors so that the expenditures on the major groups of allied activities within these
sectors may be aggregated. The sector “General Services” can thus be divided into
the sub-sectors, ‘Organs of State’ such as State Legislature, ‘Judiciary’ etc., Fiscal
Services dealing with collection of tax etc.,. Interest payment and the Debt services,
Administrative Services including General Administration, Police, Stationery and
Printing etc., Pensions and Miscellaneous General Services.
3.11.3. The sector “Economic Services” can similarly be divided into the sub-sectors,
General Economic Services’ including Planning Export Promotion activities, collection
of Statistics not pertaining to any particular function etc., ‘Agriculture and Allied
Services’, ‘Industry and Mineral Water and Power Development’, Transport and
Communications.
3.11.4. Under the sectoral classification proposed above, pension and certain
miscellaneous services have been included in a separate sub-sector “Pensions and
Miscellaneous “General Services” in the sector “General Services” and the existing
17
sections I. Miscellaneous and K. Extraordinary items are abolished because
Government feel that pensions and certain other miscellaneous transactions
presently accounted for in a separate section are more of the nature of General
Services and can appropriately be brought under the sector “General Services”.
Similarly, the Section J. Contributions and Miscellaneous adjustments will be
abolished and transactions presently included there under will be brought either
under General Services or under the sector Grants-in-aid and Contributions.
3.11.5. Besides the above three sectors, it is also considered necessary to have a
separate sector to accommodate transfer of resources in the form of grants-in-aid,
share of duties, etc.
3.11.6. Further, under the provisions of Article 112 and 202 of Constitution, the
expenditure of Government is required to be shown separately under ‘revenue’ and
‘capital’. Besides, Article 266 of the Constitution makes a distinct mention of loans
raised by Governments and amounts received in repayment of loans advanced by
Government, amongst the categories of receipts that would form the consolidated
Fund of the State Government. Accordingly, it is proposed to have separate divisions
for revenue, capital and loan transactions. While the “capital” division will have the
same sectoral classification, as in the “revenue” division, the “loan” division will have
two sectors one for the borrowings of Government and the other for loans given by
Government. The major heads in the latter sector have, however, been arranged in
such a way as to correspond to the major head classification adopted for the capital
division. Under this scheme, attempt has also been made to distinguish in accounts
loans given to various parties such as Port Trusts, Municipalities etc. However, as the
classification in the plan cannot have separate division for revenue, Capital and loan
transactions, these will continue to be aggregated under the various plan sectors of
development as at present.
Correlation with the plan classification
3.12.1. The sectoral classification proposed above will be adopted for plan purposes
also. The plan sectors, ‘Agriculture and Allied Programmes’ and ‘Irrigation and
Power’ would correspond to the sub-sectors ‘Agriculture and Allied Services’ and
‘Water and Power Development’, under the sector, ‘Economic Services’, proposed for
accounting classification. Similarly, the plan sectors “Industry and Minerals” and
“Transport and Communications” would correspond to the account sub-sectors of
the same nomenclature proposed under “Economic Services”. The sector ‘Social
Services’ in the plan would correspond to the sector ‘Social and Community Services’
in the accounts classification. As for the miscellaneous category ‘Other Programmes’
in the plan classification the various programmes included therein are capable of
being brought under one or the other of the three sectors. For example,
“Rehabilitation” and “Information and Publicity” are in the nature of “Social and
Community Services” and statistics not related to any particular function can be
considered as a part of the information system necessary for planning purposes and
can thus be classified as a General Economic Services.
18
3.12.2. In this connection attention is drawn to certain divergencies in regard to the
composition of the sectors which are proposed and those presently adopted for plan
purposes. A point for consideration is whether ‘Co-operation’ which embraces not
only agriculture but also other fields such as industry etc., should not appropriately
be shown under ‘General Economic Services’ instead of under ‘Agriculture and Allied
Programmes’ as shown in the plan. The Planning Department may review the
existing position and may adopt the categorizations proposed here for sectoral
classification in accounts.
3.12.3. In the light of the above, the following sectoral classification will be adopted
for accounts as well as for plan purposes: -
A. General Services:
a. Organs of State
b. Fiscal Services
c. Interest Payment and Servicing of Debt.
d. Administrative Services
e. Pensions and Miscellaneous General Services.
B. Social and Community Services.
C. Economic Services:
a. General Economic Services.
b. Agriculture and Allied Services.
c. Industry and Minerals.
d. Water and Power Development.
e. Transport and Communications.
3.12.4. In the accounts classification, there will be one more sector, namely, D.
Grants-in-aid and Contributions.
3.12.5. The same sectoral classification will be adopted for both revenue and capital
expenditures.
Classification by plan heads of development and major heads of account.
3.13.1. The classification of transactions of Government has been made by major
head of accounts which are the main units of accounts classification under the
various sectors, keeping in view the existing plan and accounts classification, the
nature and magnitude of expenditure on plan and non-plan account. Certain heads
of development in the present plan classification do not figure as major heads in the
scheme of classification proposed. For example, the plan heads of development
“Agricultural research” and ‘small and marginal farmers’ have been included as minor
heads under the major head ‘Agriculture which will embrace the programmes
included in the plan head of development ‘Agricultural Production’. In the new
scheme of classification the functional major head is styled as ‘Agriculture ‘ and the
former two heads of development should, therefore, appropriately form part of that
major head. The plan heads “Food processing and subsidiary foods” and “Buffer
19
Stocks” have been included as minor heads under a comprehensive major head
“Food and Nutrition”.
3.13.2. In the plan, Irrigation, flood control and power are separate heads of
development. As a multipurpose river project will comprise all these programmes
and the segregation in accounts of the expenditure on the project among these
programmes is not feasible the expenditure on these programmes of each project in
such cases will be recorded under a single major head ‘Multipurpose River Schemes’.
However, for unipurpose schemes or projects only for irrigation, flood control or for
generation of electricity, separate major heads have been provided.
3.13.3. In the case of industries the classification proposed on the capital side is
much more elaborate than the plan classification. While in the plan, outlay on
industries other than village and small industries is included under one head,
keeping in view the magnitude of the outlays, separate major heads for important
groups of industries such as Mining and Metallurgical Industries, Machinery and
Engineering Industries, Petroleum Chemicals and Fertilizer Industries, Consumer
Industries etc., have been suggested besides a separate major head for Village and
Small Industries.
3.13.4. For similar reasons a single major head each for analogous services of Road
Transport and Inland Water Transport etc., and which are assigned separate heads
of development in the plan, are provided here.
3.13.5. General Education and Technical Education which are separate plan heads
have been combined under a single major head ‘Education’ as both relate to the
function “Education”. A distinction has been made between public health services
which are of a general nature for the benefit of the community as a whole in the
matter of prevention of diseases, sanitation, etc, and medical services which are for
the benefit of individuals while in the plan both are included under a single head of
development. Also Public Health and Water Supply have been combined in a single
major head while in the plan the latter is a distinct head of development. The plan
heads, “Welfare of Backward Classes”, “Social Welfare”, Special Welfare Schemes”
are assigned a single major head called “Social Security and Welfare” with sub-major
heads as Social Welfare and Welfare of Backward Classes.
3.13.6. It will be of considerable help to the monitoring of plan programmes as the
existing plan classification by heads of development are to be brought in line with
the accounts classification proposed here to account for both non-plan and plan
expenditures and the latter is also adopted as the plan classification.
Classification by programmes and minor heads of account
3.14.1. The basic principle of detailed accounting classification at present is that the
classification should have relevance to the department which incurs the expenditure
rather than the purpose for which the expenditure is incurred. The position will have
to be reviewed in order to serve the needs of performance budgeting. The existing
accounting classification has not provided adequate support for performance
20
budgeting not because of the deficiencies in the structure of major heads but more
so because of the deficiencies at the level of minor heads. Particular care has
therefore been taken to review all the expenditure minor heads of account to bring
them in conformity with the programmes undertaken by the various departments of
Government. An idea of the classification structure proposed can be had from the
minor heads proposed under the major head “Public Health, Sanitation and Water
Supply”. Some of the proposed minor heads are: -
Direction and Administration.
Prevention and Control of Diseases.
Prevention of Food Adulteration
Prevention of air and water pollution.
Drug Control.
Training.
Health Statistics and Research.
Health Education and Publicity.
Manufacture of Sera and Vaccines.
Public Health Laboratories.
Health Transport.
Sanitation Services.
3.14.2. As observed in Para 3.9 supra the minor heads would need to be reviewed
periodically in the light of the programmes undertaken by Governments from time to
time.
Sub-head of Account
3.15.1. While the minor heads of account below a major head will correspond to the
programmes, the next tier of classification, viz., the sub-head of the account under
each minor head will reflect and identify the schemes undertaken in pursuance of
the programme presented by that minor head. In some cases, especially in regard to
non-development expenditure or expenditure of an administrative nature as distinct
from schemes, the sub-head will denote the components of a particular programme
represented by the minor head, for example, the minor head “Direction and
Administration” under the major head “Police” may have the sub-heads to
correspond to the organisational wings of the Police Headquarters.
3.15.2. As the schemes under the various programmes differ from department to
department a uniform classification by sub-heads cannot be prescribed centrally.
Hence, these will be prescribed by Finance Department in consultation with all
departments. In the case of Central Plan and Centrally Sponsored Schemes,
however, it is necessary that a uniform nomenclature of schemes is adopted in the
budgets of the Central and State Governments. The Ministries of the Central
Government in charge of these schemes will decide in consultation with the Minister
of Finance a uniform nomenclature of the sub-heads classification to be adopted for
these schemes well in advance and intimate it to the State Government and
Accountant General concerned for adoption in their budget and accounts.
21
3.15.3. While the sub-head classification is intended to reflect schemes under a
programme, it is not desirable to proliferate the sub-heads unnecessarily.
Homogeneous schemes under a programme especially those involving small outlays
should be grouped under suitable sub-heads.
3.15.4. In the loan sector, the sub-head of classification will, besides denoting the
scheme for which loans are given, indicate the institutions or parties by broad
categories to which loans are given.
Detailed Heads of Account or Objects of expenditure.
3.16. It was considered necessary to stream line the primary units of
appropriation or the detailed heads of account which represent the object
classification. Standard object classification heads which could be the standard
primary units of appropriation in the demands for grants have been evolved. Vide
Appendix-III in Part III. These will present the details of the expenditure on a
programme activity scheme or organization in a more meaningful manner.
Economic Classification
3.17. The requirements of economic classification of Government transactions
have been examined. Under the economic classification, primary items of
expenditure are grouped according to their economic character such as current
expenditure on goods and services transfer payments, subsidies, etc. Economic
classification thus cuts across classification functions and programmes adopted in
accounts and plan. The U.N. Manual on economic and functional classification of
Government transactions has also recognised this distinction between the two
classifications and suggested the aggregation of expenditure by economic categories
through a cross classification. The standardisation of objects of expenditure
proposed here is intended to secure that each item of expenditure at its last tier of
classification does indicate the nature of expenditure so that aggregation of
expenditure by economic magnitudes is facilitated.
Industrial classification
3.18. Industrial classification is used for collecting statistics of industrial production
and distribution national income, occupational distribution of the economically active
population and different fields of labour etc. It has been considered whether it would
be possible to have a correspondence between functional – cum- programme
classification with the industrial classification as adopted by the Central Statistical
Organisation of Government of India. A correspondence at the major head level or
the minor head level would not be possible as there is a lot of divergence between
the scheme of functional classification and the scheme of industrial classification. For
instance under functional classification, the functional major head Agriculture would
include not only agricultural production but also administration, research, education
and construction relating to agriculture. In the scheme of industrial classification,
these would however, fall under different divisions of classification such as
“agriculture, hunting, forestry and fishing”, community social and personnel services’
22
and “construction”. It would, however, be possible without much difficulty to link
sectors, major minor and sub-heads of accounts classification with divisions, major
groups, groups, sub-groups classification adopted in the industrial classification
through appropriate cross references. The process would be further facilitated when
the heads of accounts are codified upto the scheme level of classification.
Classification of Government revenues
3.19.1. A re-grouping of the receipt major heads especially those relating to taxes
so as to facilitate a better appreciation of the tax structure has also been done. In
respect of non-tax revenue, for the sake of convenience number of receipt major
heads corresponding to the expenditure major heads, has been prescribed.
3.19.2. The three sectors prescribed for sectoral classification of revenue receipts
are (a) Tax Revenue (b) Non-Tax Revenue and (c) Grants-in-aid and contributions.
The sector “Tax Revenue” will have the following further sub-sectors: -
a. Taxes on income and expenditure
b. Taxes on property and capital transactions
c. Taxes on commodities and services.
The sector “Non-Tax Revenue” will have two sub-sectors viz., “(i) Interest
Receipts, Dividends and Profits and (ii) Other Non-Tax Revenue”. The sub-sector
“Other Non-Tax Revenue” will comprise of receipts relating to General Services,
Social and Community Services and Economic Services, etc.
Exhibition of Plan and Non-Plan expenditure in accounts
3.20. The plan and non-plan components of provisions for the various
programmes, activities and schemes and the sub-heads or object classification there
under should be shown in horizontal columns distinctly.
Public Account
3.21. The sectoral classification in the “Public Account” will be as follows:
1. Small Savings, Provident Funds etc.,
2. Reserve Funds
3. Deposits and Advances.
4. Suspense and Miscellaneous.
5. Remittances.
6. Cash Balance.
3.22. Reserve Funds which were included in the section “Deposits and Advances”
have been brought under a new sector called the “Reserve Funds”. The
nomenclature of the section “Unfunded Debt” which includes major heads of account
for transactions relating to Provident Funds. Trust and Endowments etc., will be
changed as “Small Savings, Provident Funds etc.” The Suspense” heads forming part
of the section “Deposits and Advances” will also be placed under a sector called
Suspense and miscellaneous. The sections Transfer of Cash between England and
23
India” and “Reserve Bank Deposits” have been abolished consequential to certain
simplifications effected in the matter of adjustment of transactions taking place in
the United kingdom and in bringing the transactions accounted for under the
Reserve Bank Deposits in the sector “Suspense and Miscellaneous.
Classification of expenditure on Secretariat, Public Works, Grants in aid,
Loans and Advances, etc.
3.23.1. The question of exhibition of following transactions under the proposed
scheme of classification has been considered.
i. Expenditure on Secretariat of the various Departments.
ii. Expenditure on construction and maintenance of non-residential
and residential buildings, roads and bridges.
iii. Expenditure on investments in public sector and other
undertakings.
iv. Grants-in-aid and loans.
v. Charges in England/Receipts in England.
vi. Loans and advances by Government
vii. Grants-in-aid, contributions and subsidies by Government.
The orders of Government in regard to their exhibition in budget and accounts are
discussed in the following paragraphs.
3.23.2. Accountable of expenditure on Secretariat of the various Departments and
attached offices.
a. Prior to 1974, the expenditure on Secretariat of the various Departments
was accounted for under the major head “19. General Administration – C. Secretariat
and attached offices” in the section ‘Administrative Services’. The Secretariat is the
policy formulation body for the various functions and it is only appropriate that the
relevant functional expenditure head of account shows the expenditure on the
concerned department of the Secretariat dealing with the function. There were,
however, difficulties in allocating the expenditure on the secretariat of a particular
Department, which would be dealing with a number of functions, to the various
functions. As first step towards exhibition of expenditure on Secretariat as part of
the functional expenditure separate major head with nomenclature “Secretariat-
General Services”, “Secretariat-Social and Community Services” and “Secretariat
Economic Service” have been introduced in the sectors, General Services, Social and
Community Services and Economic Services respectively. Accordingly, expenditure
on Secretariat of the Departments dealing with all the functions in the General
Services will be shown under the major head “Secretariat – General Services”. The
Finance, Home and Law Departments which deal with matters common to all
functions will also be shown under the major head ‘Secretariat’ in the sector
“General Services”. Departments of the Secretariat dealing with functions falling
under more than one of the sectors referred to above will however be accounted for
under the Secretariat major head in the sector to which the major part of their work
relates.
24
b. As regards the offices of Heads of Departments wherever the work of the
offices is identifiable with a particular function, they should be shown under the
concerned functional major head. In other cases, where the offices are not
identifiable with any function, they may be shown under ‘Secretariat. There are a
number of offices whose functions are not identifiable with any particular function
and in such cases, the above procedure will be followed.
3.23.3. Expenditure on construction and maintenance of non-residential and
residential buildings and roads and bridges.
a. The expenditure on construction and maintenance of residential and non-
residential buildings and roads and bridges was accounted for under a single major
head “50 Public Works” in the revenue section or” 103. Capital Outlay on Public
Works” in the Capital sections, as the case may be. Consistent with the scheme of
classification from 1.4.1974, expenditure on construction can be segregated as
follows: -
i. Expenditure on Government residential buildings will be accounted
for under the major head ‘Housing’ in the revenue or the capital
section as the case may be, in the sector “Social and Community
Services”.
ii. Expenditure on roads and bridges being in the nature of
communication services having an impact of economic development,
will appropriately be shown under a separate major head ‘Roads and
Bridges’ in the sub-sector “Transport and Communications” under
“Economics Services” in the revenue or the capital section as the case
may be.
b. Expenditure on non-residential buildings. i.e. the expenditure on office
buildings for the various departments, expenditure on functional buildings for
specific purposes, like schools, hospitals, colleges, etc. has been made distinct from
administrative office buildings, being an input for the development of concerned
function/ programme, to be reflected under the relevant function/ programme head
of classification. Accordingly, the major head “Public Works” in the revenue section
and “Capital Outlay on Public Works” in the capital section under “General Services”
will show only the expenditure on all non-residential buildings which are not entirely
in the nature of functional buildings. The expenditure on construction of purely
functional buildings like hospitals, schools, etc., will be exhibited under the
respective functional major heads.
c. Expenditure on maintenance and repairs of all non-residential buildings,
whether functional or administrative, shall be classified under the major head
“259-Public Works”. The expenditure on original works in respect of functional
buildings will, however, be classified under the respective functional major heads.
(The matters relating to the accountable of Public Works expenditure, recoveries of
expenditure on common establishment, tools and plant, etc., are dealt with in
Chapter 9).
25
3.23.4. Expenditure on investment in Public Sector and other
Undertakings: Upto 1974, all expenditure on investments in public sector and
other (non-departmental) undertakings was reflected under the capital major head
“96-Capital Outlay on Industrial and Economic Development” irrespective of the
functions to which the investment relates, and the omnibus capital head has since
been abolished to reflect expenditure under relevant functional major heads.
Classification of expenditure under Revenue and Capital
3.24.1. Capital expenditure may be broadly defined as expenditure on acquisition of
material and permanent character. Expenditure on extinguishing recurring liability is
also treated as capital expenditure but the latter is usually written back to revenue
over a period of year. Expenditure on assets which do not vest in Government is not
treated as capital expenditure. Under the existing arrangements, certain items of
expenditure like losses on trading schemes, grants for development, etc., even
though they do not satisfy the requirements of classification as capital expenditure,
are initially debited to capital account in view of the magnitude of the expenditure
and then written back to revenue over a period of years. On the other hand certain
item of capital expenditure are met from the revenue budget and accordingly
exhibited in the revenue section of accounts and capital expenditure met from
revenue.
3.24.2. The question of classification of expenditure between capital and revenue
accounts was considered in detail. In many foreign countries the budget and the
accounts do not distinguish between current expenditure and capital expenditure. In
the United States, the President’s Commission on Budget concepts recommended
against a Capital budget, as according to the Commission such a Budget would
seriously distort the budget as a decision making tool. In India, however, in view of
Articles 112 and 202 of the Constitution which envisage distinguishing in budget,
expenditure on revenue account from other expenditure, we cannot completely give
up the distinct exhibition of expenditure on revenue and capital accounts even
though this distinction leads to dispersal of programme costs in budget and
accounts. Hence Government have considered rationalizing the existing
arrangements in regards to such classification.
3.24.3. Before 1974-75 certain items of capital expenditure are merged under
revenue expenditure heads, certain other items are shown under capital major
heads within the revenue account, some other are initially debited to capital major
heads outside the revenue account and then written back to revenue and the rest
are classified initially and finally under the capital major heads outside the revenue
account. The continuance of these four different types of classification is not
necessary as it only leads to proliferation of heads of account without any great
advantage. A more satisfactory arrangement would be to prescribe some definite
criteria for classifying an item of expenditure as “Revenue” or “Capital”. Once the
classification is determined with reference to the criteria, the expenditure should be
initially and finally classified as such in accounts as well as budget, that is the criteria
laid down will determine the classification between ‘Revenue’ and ‘Capital’ and the
26
source (whether revenue budget or capital budget) from which it is financed should
follow this classification. The criteria for taking decision in this regard should take
into account the nature of the expenditure and also the magnitude of the
expenditure. For instance, an arrangement already exists now, under which
expenditure on schemes or works in the Government, even though it is of a capital
nature, is classified in revenue portion of accounts, though under distinct capital
heads where capital major heads within revenue account have been opened or
under distinct sub-heads, where capital major heads do not exist subject to certain
monetary limits prescribed. After 1974, the capital major heads within the revenue
account was deleted and the existing system of recording capital expenditure met
from revenue under distinct sub-heads was dispensed with. Further, the expenditure
classifiable under these heads should in future be classified under the respective
programme and activity minor/sub-heads under the revenue expenditure major
heads concerned so that all expenditure on the programme met from revenue
expenditure major heads concerned so that all expenditure on the programme met
from revenue is available at one place.
3.24.4. The question whether the existing practice of initial capitalization and
subsequent write back of certain items of expenditure like commuted value of
pensions, grants for development etc., should be continued or not was considered.
Compared to the total amount of Governmental expenditure the quantum of
expenditure of this type is not of much significance. On the contrary the initial
capitalization and subsequent write back only add to avoidable accounting
adjustments and budgetary provisions year after year. This procedure of temporary
capitalization of expenditure will therefore be given up and such items of
expenditure which are of a revenue character, will be initially and finally debited to
the relevant revenue major heads. The Revenue budget was being debited every
year with the installments write back of expenditure temporarily capitalized and
corresponding credits is taken under the Capital budget. Under the new proposals,
all future payments of this type would be initially and finally debited to Revenue
budget. The question whether in addition to this debit, Revenue budget should also
continue to bear the debits on account of installments of write back of outstanding
balances under capital heads in respect of past transactions was also considered. As
such continuance would unduly distort the Revenue budget and also in view of the
fact that the initial expenditure which was capitalized had been voted by the
Legislature and that the outstanding balances are only proforma and not “account
balances”, transactions under capital heads closing to Government, the balances of
such items of expenditure under capital heads which are yet to be written off may
be dropped proforma, after making a mention in Explanatory Memorandum to the
Budget.
Exhibition of Working expenses of Commercial Departments/
Undertakings
3.25. One way of looking, at the problem is to account for the receipts and
expenses of Commercial Departments and departmentally run Commercial
Undertakings on a net basis showing the gross receipts less the working expenses
on the receipts side, as was the practice prior to 1961. Advantages claimed under
27
this system are that it would help in showing readily the net income/loss of a
Commercial Undertaking at one place and would also avoid inflation of transactions
under expenditure and receipt heads. As against this, it is to state that the
expenditure head would not reveal the total of the expenditure incurred in these
departments and thus it would not be a correct reflection of accounts. It was felt
that the proposal of netting of the receipt side will not show the expenditure of a
departmentally run Commercial Undertaking (being a component of a function)
under the relevant functional expenditure head of account and that such split up of
the programmes under a function will not be conductive to the preparation of
performance budget which is by and large expenditure oriented. Treatment of
working expenses as reduction of receipts would also to some extent be a mis-
statement of facts in that it would not give a correct figure of the total expenditure
incurred by Government on the expenditure side. Government, therefore, considered
that the balance of advantage lies in recording all forms of Government expenditure
on the expenditure side of the account. Accordingly, the earlier procedure of
showing the receipts of the commercial departments/ departmentally run commercial
undertakings on the receipt side and the working expenses on the expenditure side,
was continued.
Irrigation, Navigation, Embankment and Drainage works
3.26. Prior to 1974-75 Irrigation, Navigation, Embankment and Drainage works
were divided into commercial and non-commercial and works falling under the
category “Commercial” were further classified into “productive” and “un-productive”.
Some principles of classification of the works into “productive” and “un-productive”
have been laid down. These principles contemplate the transfer of works from the
“productive” to the “unproductive” category or vice-versa depending on the work
satisfying the test of productivity or otherwise. In accounts classification also,
separate sub-major heads have been provided under the major head “43.Irrigation,
Navigation, Embankment and Drainage Works (Commercial)” for productive and un-
productive works. This distinction in accounts classification was done away and the
classification of works as productive or un-productive from time to time can be
determined with reference to the administrative accounts kept for irrigation,
navigation, embankment and drainage works.
Codification
3.27.1. Sectoral Classification : - The Sectoral classification is denoted by capital
alphabets in separate series for (a) receipt major heads (b) expenditure major heads
in the revenue section and (c) capital section, public debt, loans and advances and
public account, as indicated in Appendix-X Part-III.
3.27.2. Major Heads of Account : - (a) Before 1974-75, the major heads in the
revenue and capital divisions were numbered serially, Roman numbers being
employed on the receipt side and Arabic numbers being employed on the
disbursement side. Debt, loans, deposit and remittance heads were not numbered.
From 1974, Code numbers for all the major heads in the Consolidated Fund,
Contingency Fund and the Public Account have been introduced. These codes will be
28
a three digit Arabic number code (XXX). The codification pattern was evolved in such
a manner that the first digit indicate whether the major head falls in the receipt
section or expenditure on revenue account or expenditure on capital account, or
loans and advances and Public Debt or Public Account sections. The last two digits
will be the same for the corresponding major heads in the revenue receipt section,
revenue expenditure section, capital expenditure section and the loans and advances
section.
(b). Under this scheme, the receipt major heads were assigned the block 020 to
199, expenditure major heads on revenue account from 211 to 399, expenditure
major heads on capital account from 411 to 599, major heads under public debt
from 601 to 610 and those under loans and advances inter state settlement and
transfer to contingency fund from 611 to 799 and the major heads in the public
account from 801 to 899 heads. In the coding under the Consolidated Fund, the
number I, in the first digit indicate that they are receipt major heads and the
numbers ‘2’ and ‘3’ in the first digit indicate that they are expenditure major heads
on ‘Revenue Account’. The numbers ‘4’ and ‘5’ in the first digit indicate that they are
Capital Expenditure major heads and the numbers ‘6’ and ‘7’ in the first digit indicate
that they are loan major heads.
(c). It may also be noticed that second and third digit in all columns are same
for the corresponding major heads in all the sections. If the first digit in the code for
the receipt head is ‘0’ the digit in the code for the first corresponding heads in the
revenue expenditure section, capital section and loans section will be 2,4 and 6
respectively while if the first digit in the code for the receipt head is 1, the first digit
in the code for the corresponding major heads in the revenue expenditure, capital
and loan sections will be 3,5 and 7 respectively.
(d). Under this codification system it is adequate if the code for the receipt or
the expenditure major head is remembered, and automatically the code numbers for
the corresponding heads in other sections can be derived and thus it will obviate the
need for remembering different code numbers for the major heads in different
sections (other than the Public Account) dealt with by a department or agency. This
system establishes complete correlation among the receipt, expenditure, capital and
loan heads dealing with the same function or service except in a few cases where
corresponding heads in one or other of these sections have not been provided taking
into account factors like the magnitude of the receipt or expenditure in that section
or the absence of transactions in that section. In such cases, either there is no
transaction relating to that function or service under one or other of these sections
or the transactions relating to two or more functions or services under a single major
head have been combined. For example, the major head “Land Revenue” will not
have corresponding heads in the Capital and Loan sections while Elections will not
have corresponding heads in Receipt, Capital and Loan sections. Receipts from
Elections will be recorded under the major head “other Administrative Services”.
Provision was also made for assignment of code numbers for possible new major
heads in future, without affecting the servility of code numbers. It is also felt that
the codification proposed for the major heads will help in the event of mechanization
later.
29
3.27.3. Codification of sub-major, minor, sub and detailed heads:- The sub-
head and detailed heads of classification, to provide for eventual mechanization was
considered. Any system which is suggested, should be capable of adoption to a
computer-based system of compilation and consolidation of accounts. As
mechanization of Government accounts was not possible, the classification on the
vouchers and other documents was indicated by nomenclature as existed prior to
1974, leaving codification below the major head level to be considered separately.
3.27.4. Identification of Plan schemes:- To facilitate identification of Plan
schemes each Plan scheme was to be indicated by a code number, which was to be
recorded on the vouchers as well.
CHANGES MADE IN THE CLASSIFICATION OF 1974 AND ADOPTED IN THE
REVISED CLASSIFICATION FROM 1.4.1987.
3.28.1. Need for change in classification:- While recommending the revised
classification of 1974 the Administrative Reforms Committee also recommended for a
periodical review of classification to meet the requirements from time to time.
3.28.2. On account of increase in the divergences between the plan classification
and the accounting classification over the years mainly because of the shifts in social
priorities and technological advancement, Government of India considered the need
to review the structure of accounting and budgetary classification and appointed a
Committee to review the then existing accounting classification.
3.28.3. The recommendations of the Committee were examined by Government of
India in consultation with Comptroller- General of India and State Governments and
it was decided to adopt the new classification with effect from 1.4.1987.
3.28.4. While the broad structure of the accounts namely sectors, sub-sectors,
major heads continue to remain as before, certain new sub-sectors were introduced
and a few major heads were raised to the level of sub-sectors and certain minor
heads to the level of major heads because of their importance and the plan
programmes were introduced at the minor head level wherever possible so that the
expenditure on plan programmes can be had from the printed finance accounts
directly.
The major changes made are indicated hereunder
3.29.1. Sectoral Allocation:- No changes is made in the broad structure of
sectors, the existing sector ‘Social and Community Services’ has been renamed as
‘Social Services’. Prior to 1987-88 no sub-sectors existed under this sector. Now
eight sub-sectors are introduced under sector Social Services as indicated below: -
(i) Education, Sports, Art and Culture, (ii) Health and Family Welfare, (iii) Water
Supply, Sanitation, Housing and Urban Development, (iv) Information and
Broadcasting, (v) Welfare of Scheduled Castes, Scheduled Tribes and Backward
30
Classes, (vi) Labour and labour Welfare, (vii) Social Welfare and Nutrition and (viii)
Others.
3.29.2. In sector Economic Services there were five sub-sectors, whereas in the
revised classification nine sub-sectors are formed.
3.29.3. The new sub-sector Rural Development is opened so as to indicate the
activities and programmes of the rural areas like, N.R.E.P., R.L.E.G.P., Rural
Employment etc. the earlier sub-sector Water and Power Development has been
bifurcated into two sub-sectors namely “Irrigation and Flood Control” and “Energy”
and the single sub-sector “Transport and Communications” has been divided into
“Transport” and “Communications”.
Correlation with Plan Classification
3.30.1. There were six sectors under plan head of development previously. In view
of the increase in the activities under plan programmes, the sectors under the plan
head of development have increased to twelve. The new heads of development
opened additionally are
i. Rural Development
ii. Special Area Development Programmes,
iii. Energy,
iv. Communications
v. Science, Technology and Environment,
vi. General Economic Services
To the already existing heads namely Agriculture and Allied Services, Irrigation and
Flood Control, Industry and Minerals, Transport, Social and General Services.
3.30.2. Correlation with Plan classification:- The accounts sector classification
proposed above will correspond with plan heads of development. The plan sectors
“Agriculture and Allied Services”, “Rural Development”, “Irrigation and Flood
Control”, “Energy”, “Industry and Minerals”. “Transport”, “Science Technology and
Environment” and “General Economic Service” would correspond to the sub-sectors
of the same nomenclature introduced under “Economic Services”.
3.30.3. The account sub-sectors Education, Sports, Art and Culture, Water Supply
and Sanitation, Housing and Urban Development, Social Welfare and Nutrition under
sector Social Services, would correspond to the sub-heads of development, General
Education, Sports and Youth Services, Technical Education, Art and Culture, Water
Supply and Sanitation, Housing, Urban Development, Social Security and Welfare
and Nutrition under Plan heads of development ‘Social Services”. The Plan Sub-
heads of development, Welfare of Scheduled Castes, Scheduled Tribes and
Backward Classes, Health and Family Welfare under “Social Services” would
correspond to the account sub-sectors of the same nomenclature under ‘Social
Services’. “General Services” in the Plan classification shows the various programmes
31
which would correspond to the schemes relating the account sub-sectors like Fiscal
Services, Administrative Services under ‘General Services’.
Classification by Plan heads of development and Major Heads of Accounts
3.31.1. The major head Education in the existing classification has been bifurcated
into “General Education”, “Technical Education” and “Sports and Youth Services” in
the revised classification, so as to correspond with the Plan heads of account.
3.31.2. The existing major heads “Medical” and “Public Health, Sanitation and Water
Supply” have been rationalized in the revised classification as “Medical and Public
Health” “Water Supply and Sanitation so as to coin-side with the plan heads of
development.
3.31.3. The existing major heads “Minor Irrigation” which was under sub-sector
“Agriculture and Allied Services” in the existing classification is transferred to sub-
sector “Irrigation and Flood Control” to coin-side with plan heads of development.
3.31.4. The existing major head “Irrigation, Navigation, Drainage and Flood Control
Projects” in the existing classification is split into major heads “Major Irrigation and
Medium Irrigation” and “Flood Control and Drainage” under sub-sector Irrigation and
Flood Control on par with the plan heads of development now adopted since
1987-88.
3.31.5. The classification under accounts for “Industries” proposed under capital
and loan heads of accounts is more elaborative than the plan classification because
while in the plan outlay on Industries it is included under only one head, separate
major heads for important groups of Industries like Iron and Steel Industries, non-
ferrous and Metallurgical Industries, cement and non-Metallurgical Industries
Fertilizer Industries, Petro-chemical Industries, Chemical and Pharmaceutical
Industries, Engineering Industries, Telecommunication and Electronic Industries are
opened besides Village and Small Industries in the revised accounts classification.
3.31.6. The sub-major head Welfare of Scheduled Castes, Scheduled Tribes and
other Backward Classes under major head “Social Security and Welfare” in the
existing classification is upgraded to that of major head “Welfare of Scheduled
Castes, Scheduled Tribes and other Backward Classes” coin-side with plan heads of
development.
CODIFICATION
3.32.1. Sectoral Classification: - The existing practice of denoting capital
alphabets to the sector classification is continued in the revised classification also.
3.32.2. Major Heads of Account: - While only three digit code was assigned to
the major heads in the pre-revised classification a four digit numerical code has been
assigned in the revised classification. The coding pattern is that 1st digit in the major
head under receipts heads is either 0 or 1 and the first digit of corresponding
32
Revenue Expenditure Heads, Capital Heads and Loans and Advances are derived by
adding the number 2 to the first digit in each of the major heads of account.
The illustration is as follows: -
Major head Code No.
Receipt Head Expenditure Expenditur
Sl. Loans
Functions under Grant under e Grant on
No. and
Revenue Revenue Capital
Advances
Section Section Account
1 Medical and
0210 2210 4210 6210
Public Health
2 Road Transport 1055 3055 5055 7055
3.32.3. In a few cases where corresponding heads have not been provided taking
into account factors like the magnitude of the receipts or expenditure, for example
the major head ‘Land Revenue’ will not have corresponding heads in capital and loan
sections while the major head, ‘Electronics’ will not have corresponding head in
receipts and capital sections, however the transaction for the above will be recorded
under major head ’Other Administrative Services’.
3.32.4 Sub-Major Heads of Accounts:- There were very few sub-major heads in
earlier classification where as in the revised classification sub-major heads have
been opened, under many major heads. Prior 1987-88 alphabetical letters were
given to the sub-major heads and now two digit code numbers are assigned in the
revised classification.
3.32.5 Minor Heads of Accounts:- In the pre-revised classification no code
number was assigned by Government of India. However, 3 digit code number is
given in the revised classification. In respect of certain minor heads having a
common nomenclature under various major heads as far as possible, the same
standard three digit code number is adopted.
3.32.6. Sub and Detailed Heads of Accounts:- In giving code numbers the
existing pattern of two digit code numbers for sub-heads and three digit code
numbers for detailed and sub-detailed heads is followed in the revised classification
also. However, to facilitate easy identification of certain common schemes, the State
Government adopted standard code numbers to the following common sub-heads:
Sub-Head Code
1. Headquarters Office 01
2. Regional Offices 02
3. District Offices 03
4. Residential Buildings 73
5. Buildings 74
6. Lumpsum Provision 75
7. Suspense 79
8. Other Items/ Expenditure 80
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9. Other Receipts 81
10. Add Prorata Charges 90 to 95
11. Deduct Recoveries 96 to 98
3.32.7. Provision also has been made for assignment of code numbers for possible
opening of new major/minor/sub-heads of accounts in future without effecting the
servility of the code numbers. The codification now proposed upto the level of
detailed and sub-detailed heads helped in the computerization of accounts
introduced from 1991-92 onwards.
34
CHAPTER – 4
CLASSIFICATION OF RECEIPTS
CLASSIFICATION ADOPTED FROM 1-4-1974
4.1. Receipts of Government flow from many sources and are of different kinds.
They arise either from activities which are essentially governmental in character
involving regulation or compulsion i.e. receipts through taxation and regulatory
measures or from activities of a commercial character or are incidental to the
functioning of departments. These receipts can be categorized as (i) Tax Revenue
and (ii) Non-tax Revenue. Besides, there is another source of receipts namely,
transfer of resources in the form of grants-in-aid, share of some duties etc., by the
Central Government. In the new scheme of re-organisation of receipt major heads
receipts are to be grouped under 3 sectors, namely ‘Tax Revenue’, ‘Non-Tax
Revenue’ and ‘Grants-in-aid and Contributions’.
Tax Revenue
4.2.1. For a proper understanding of the structure of taxation, it is necessary to
group the taxes according to their character. Such a grouping has been made in the
economic and functional classification of the Central Government Budget and
Reserve Bank’s Report on Currency and Finance. It is felt that the grouping adopted
in the latter could advantageously be adopted in Government accounts. Accordingly
the tax revenues will be classified under three groups namely, (i) Taxes on Income
and Expenditure, (ii) Taxes on Property and Capital Transactions and (iii) Taxes on
Commodities and Services. Within each group the taxes are further classified
according to their source. For example, Taxes on Property and Capital Transactions
will include taxes from sources like Land Revenues, Stamp and Registration Fees and
Taxes on Commodities and Services will include taxes from sources like Excise Duties
and Sales Tax. While attempting this grouping certain changes in the Pre 1974
structure of heads have been made taking into account, the nature of the tax and its
relevant importance. Taking into account the importance attached to certain taxes
changes have been made to record them under distinct new major heads instead of
clubbing them together under a single major head.
4.2.2. Under the various major heads of tax revenue, minor heads depending on
the magnitude of the revenue collected under each head have been proposed.
Accordingly, certain existing minor heads, which are of little financial significance,
have been combined together into a single minor head.
4.2.3. Another important change made in the Pre 1974 structure of minor heads
relates to refunds of tax revenue. All refunds were being accounted for under a
single minor head styled “Deduct --- Refunds”. It would add to the utility of the
accounts of the accounts if the refunds are uniformly adjusted below the relevant
minor heads. The minor head “Deduct – Refunds”, has therefore, not been provided
for under the major heads in the sector “Tax Revenue”
35
Non-Tax Revenue
4.3.1. As a source of revenue, non-tax revenues are not as significant as tax
revenue. It could therefore, be argued that an elaborate system of classification for
“Non-Tax Revenue” may not be necessary. In certain foreign countries these
receipts are classified by type, for example, interest, dividends, rents, sale of
products, license fee, services and service fees, sale of property etc. Such a
grouping of non-tax receipts according to type would involve aggregation of receipts
of particular type from the receipts of a number of functional departments. On the
expenditure side, Government has attempted a functional system of classification of
head of account. Though in Financial magnitude, they may not be significant,
nevertheless it is proposed that the non tax receipts other than receipts interest and
dividends may also broadly be classified with reference to the functional service to
which the receipts relate. Accordingly, separate receipt major heads corresponding
largely to expenditure major heads have been proposed to record non-tax receipts.
Receipts of the departments shown under the sector ‘Organs of State’ will be
recorded under the major head “Other administrative services”. Receipts from
interest will continue to be adjusted under a single major head as at present. It is,
however, proposed to bring it under a new sub-sector styled “Interest, Dividends
and Profits” which will also include the dividends from Public Undertakings, which till
1974 was being adjusted in a separate section “Contributions and miscellaneous
adjustments. All these items will be recorded under a new major head “Dividends
and Profits”. The major head for interest receipts is dividend into sub-major and
minor heads to reflect the interest receipts in a more meaningful manner.
4.3.2. Another change made is that interest realized on cash balances invested by
a Government in its own securities which was taken in reduction of expenditure
under the expenditure major head for interest payments should be treated as an
item of receipt in the same way as interest on cash balance invested in the securities
of other Governments.
4.3.3. Under the Pre 1974 classification the receipts transferred by Central
Government to State Governments in consideration of the latter administering
certain Central Acts were adjusted under a separate major head called
“Miscellaneous adjustments between Central and State / Union Territory
Governments”. As the administration of the Central Acts is in the nature of
regulatory service it is felt that it will be appropriate if the charges realized from the
Central government for the administration of the central Acts are adjusted in the
State Government’s Accounts as a receipt pertaining to “General Services”. There is
no need for a separate major head for these receipts and accordingly the major
head has been deleted. The receipts realized under these Acts and regulations will
be accounted for under the concerned functional receipt major heads in the
accounts of the Central Government.
36
Grants-in-aid and Contributions
4.4. The question of classification of grants-in-aid received from the Central
Government raises certain problems. One view could be that the grants paid by the
Central Government to the States are meant for expenditure on particular functions
and hence the grants should appropriately be classified under the receipt heads
relevant to functional expenditure major heads. But such a functional classification
is not possible in the case of statutory grants paid in pursuance of the
recommendations of the Finance Commission block grants for State Plan Schemes
etc., which constitute a sizable proportion of the total grants paid to the State
Governments. In view of this it may not be inappropriate if the transfer of resources
is taken as a category by itself and all grants to State are reflected under a single
major head as before.
Receipts on Capital Account
4.5. The Pre 1974 arrangement of exhibition of receipts of a Capital nature,
related to Capital Outlay outside the Revenue Account as a reduction of expenditure
under the concerned Capital Major Head is being continued.
General
4.6. While reorganizing the receipt heads Government also considered the
question of netting the receipts against expenditure under the relevant functional
heads of account. It is held in certain quarters that the arrangement for showing
the receipts and expenditure on separate sides of account does not facilitate ease
understanding of the net effect of Governmental operations and that especially in
the case of departmental commercial undertakings the system of showing the
expenditure as a reduction of receipts would be more appropriate as is the practice
in preparing the economic classification of Government transactions. In countries
like USA the system of offsetting receipts against expenditure is adopted in respect
of activities which are not basically governmental in character e.g. interest and rents
realized, sale of produce and property, fees for services rendered etc. Taking
expenditure in reduction of receipts or taking receipts in reduction of expenditure
will not obviate the need for obtaining the vote of the Legislature of the expenditure.
On the other the former arrangement might result in minus receipts under certain
heads while the later arrangement will result in understating the actual expenditure
in budget and accounts. Government therefore considers that there is no particular
advantage in adopting either of these two arrangements and continue the
arrangement of keeping the receipts and expenditure on separate sides of the
accounts.
Changes made in the Classification of 1974 and adopted in the Revised
Classification from 1-4-1987.
4.7. No major changes have been made in the sector classification however
certain changes are made in the major heads as indicated below :
37
4.8. The major heads ‘Education’ and Art and Culture, are clubbed into one
major head ‘Education, Sports, Art and Culture’ in the revised classification under
receipts.
4.9. The major heads ‘Medical’ and ‘Public Health’, Sanitation and Water Supply
are rationalized into ‘Medical and Public Health’ and ‘Public Health’ and ‘Water Supply
and Sanitation’.
4.10. Certain new major heads are opened namely ‘Agricultural Research and
Education’ ‘Other Agricultural Programmes’ and ‘Non-Conventional Sources of
Energy’.
4.11. The nomenclature of ‘Community Development’ is changed as ‘Other Rural
Development Programmes’.
4.12. The major heads ‘Minor Irrigation’, ‘Soil Conservation’ and ‘Area
Development’ and ‘Irrigation, Navigation, Drainage and Flood Control Projects’ are
rationalized into ‘Minor Irrigation and “Major Irrigation and Medium Irrigation’. The
sub-functions of Drainage and Flood Control are brought under Minor Irrigation by
opening sub-major heads. The sub function ‘Soil Conservation’ is downgraded as
minor head and shown under major head ‘Other Agricultural Programmes’ and the
sub-function ‘Navigation’ is upgraded into major head “Inland Water Transport’.
4.13. A 4 digit code has been allotted to Major heads in place of 3 digits and 2
digits code allotted to sub major heads. A fresh 3 digit code to all minor heads have
been prescribed.
38
CHAPTER – 5
CLASSIFICATION OF EXPENDITURE ON REVENUE ACCOUNT ADOPTED
FROM 1-4-1974
5.1. The expenditure major heads on revenue account were grouped into four
sectors namely, “A General Services”, B. Social and Community Services”, “C.
Economic Services” and “D. Grants-in-aid and Contributions”.
General Services
5.2.1. The sector “General Services” was divided into five sub-sectors namely:
a. “Organs of State”,
b. “Fiscal Services “ with three sub-divisions there under namely :
i. “Collection of Taxes on Property and Capital Transaction”,
ii. “ Collection of Taxes on Commodities and Services “, and
iii. “Other Fiscal Services”.
c. Interest payment and Servicing of Debt.
d. Administrative Services.
e. Pensions and Miscellaneous General Services.
5.2.2. Organs of State:- The sub-sector “Organs of State” had 5 major heads
corresponding to the different functions under this service, (i) State Legislatures, (ii)
Governor, (iii) council of Ministers, (iv) Administration of Justice and (v) Election.
5.2.3. Fiscal Services:- The second sub-sector “Fiscal Services” had seven major
heads to reflect the expenditure of the departments or agencies entrusted with
collection of taxes.
5.2.4. Interest payments and servicing of debt:- In the major head “Interest
Payments”, rationalization of minor heads had taken place reducing the number
considerably.
5.2.5. Administrative Services:- The fourth sub-sector “Administrative Services”
had eleven major heads viz., Expenditure on Public Service Commission, Secretariat-
General Services and other administrative, and regulatory services like Police, Jails,
Fire, Stationery & Printing, District Administration, Treasury and Accounts
Administration, Public Works etc. Separate major heads for “Fire Protection and
Control” and “Treasury & Accounts administration” were provided. The latter will
include State Pay and Accounts Offices and Local Fund Audit. The ‘Public Works”
major head in this sub-sector will reflect expenditure on Public Works other than
expenditure on works relating to (a) residential buildings, (b) roads and bridges and
(c) buildings for functional purposes like schools, hospitals, etc.
5.2.6. Pensions and Miscellaneous General Services:- The fifth sub-sector
had three major heads to include expenditure on pension and other retirement
benefits, aid materials and equipment and other miscellaneous expenditure.
39
Social and Community Services
5.3.1. The sector “Social and Community Services” included functions intended to
cater services to the society and community, like Education, Medical, Public Health,
Sanitation & Water Supply, Housing, Urban, Development, Social Security and
Welfare, Labour and Employment, Information and Publicity. This sector had in
fourteen major heads. A separate major head “Secretariat-Social and Community
Services” in this sector, was included to reflect the expenditure on the Departments
of the Secretariat dealing with the functions/services falling under this sector.
5.3.2. Five new major heads (i) Art and Culture, (ii) Housing, (iii) Urban
Development, (iv) Information and Publicity and (v) Social Security and Welfare was
included. The major head “Art and Culture” will include expenditure on programmes
and activities connected with promotion of art and culture like museums,
archaeology, public libraries, fine arts and education. “Housing” will reflect
expenditure on construction and maintenance of Government residential buildings
and various housing schemes including urban housing schemes undertaken as part
of urban development. However, expenditure on staff quarters forming part of a
particular scheme or project like the staff quarters of doctors and nurses in a
hospital will be accounted for as part of the expenditure on the programme under
the relevant functional major head. “Urban Development” will include schemes for
development of urban areas, town planning etc. the major head “ Information and
Publicity” will accommodate expenditure on all programmes and activities connected
with the information and publicity service. The major head “Social Security and
Welfare” will have the sub-major heads (i) welfare of Scheduled Castes, Scheduled
Tribes etc., (ii) Social Welfare which will include relief and rehabilitation of displaced
persons, (iv) civil supplies to provide consumer articles at fair prices, (v) other social
security and welfare programmes which will include Government insurance schemes,
pensions to displaced persons, freedom fighters etc. The idea is to bring under one
major head, all expenditure on pogrammes and activities connected with social
welfare, which prior to 1974 was scattered over several major heads.
5.3.3. Tourism which appeared as a social developmental service upto 1974 was
taken to the sector “Transport and Communication” in the sector ‘Economic Services’
thus bringing it in line with the classification in the plan.
5.3.4. The introduction of a residuary major head “Other Social and Community
Services” in this sector was to take care of programmes not related to other
functional major heads.
Economic Services
5.4. The sector “Economic Services” will be divided into five sub-sectors
namely:-
a. “General Economic Services”
b. “Agriculture and Allied Services”
c. “Industry and Minerals”
40
d. “Water and Power Development”
e. “Transport and Communications”.
Each sub-sector will have major heads to correspond to the various important
functions to economic development.
General Economic Services
5.5.1. The sub-sector “General Economic Services” will include the major head
“Secretariat-Economic Services” which will exhibit expenditure on departments of the
Secretariat administering the functions related to economic development. It will also
include the major head relating to the function “Co-operation”.
5.5.2. Government considered at length whether “Co-operation” should be
regarded as a function by itself, or be regarded as a form of organization for the
development of functions in the field of agriculture, industries, dairy development,
housing, fisheries, warehousing etc., through co-operative movement. In the latter
case, the expenditure on various “functional” co-operatives will have to be exhibited
under the concerned functional heads of accounts, while there could be a major
head “Co-operation” to account for expenditure on the organization of Registrar of
Co-operative Societies, audit of co-operative societies and general-purpose co-
operatives. Prior to 1974, the expenditure on development of functional cooperatives
through grants-in-aid, subsidies etc., is reflected under the concerned departmental
major heads, such schemes being administered by the respective heads of
departments, regulatory and audit functions only vesting with the Registrar of Co-
operative Societies. On the other hand “Co-operation” is a Plan head of
development. To provide link between the head of account and plan head of
development, and in view of the importance of co-operative movement as an
instrument of development in various fields, it would be appropriate to regard “ Co-
operation” as a separate function and account for all expenditure on co-operation
under a single major head, with minor heads there under to correspond to the
various functional co-operatives. Accordingly, we have separate major head “Co-
operation” with a number of minor heads there under to correspond to the
functional co-operatives. Government also considered whether this major head
should be brought under the sub-sector “Agriculture and Allied Services” or “General
Economic Services” and felt that since co-operative movement catered not only to
the development of agriculture, but also other fields of economic development, it
would be appropriate to bring it under “General Economic Services.
5.5.3. “Special and Backward Areas” is a head of development in the plan under
the sector “Other Programmes”. This programme is for accelerated development of
special areas (hill areas,, backward areas, and other special areas) in the State. It
would be desirable to have a major head to correspond to this plan head of
development so that all expenditure on the development of such areas is reflected at
one place which will help monitoring, analysis and evaluation. Accordingly, we have
a new major head “Special and Backward Areas” from 1-4-1974.
41
5.5.4. The major head “Other General Economic Services” in this sub-sector will
include expenditure on regulation of joint stock companies, other business
undertakings, weights and measures and monopolies and restrictive trade practices.
Expenditure on economic advice and statistics not related to any specific function
will also be recorded under this head.
Agriculture and Allied Services
5.6.1. This sub-sector will have ten major heads. Government have introduced
new major heads, for (i) Minor Irrigation, in view of the large number of schemes
undertaken, and assigned a separate plan head of development, (ii) Soil and Water
Conservation for the reasons mentioned for Minor Irrigation and (iii) Food and
Nutrition to accommodate expenditure on nutrition programmes, food processing
and subsidiary food.
5.6.2. The schemes for dairy development and milk supply has been split up from
animal husbandry and has been provided a separate major head “Dairy
Development.”
5.6.3. A new major head for “Fisheries” has been opened.
5.6.4. “Forest” which was included in the “ Miscellaneous Section” prior to 1974,
has been brought to this sub-sector because forest schemes are allied to
development of agriculture, and in the Plan “Forest” is included as a head of
development under “Agriculture and Allied Programmes.”
5.6.5. “Area Development” is a major programme in the field of Agriculture. This
programmes is aimed at integrated development of selected command areas within
the command of the various River Valley Projects and also at integrated
development of agriculture and allied activities in other special areas such as dry
areas, desert areas, hill areas, etc. The integrated development covers not only the
field of agriculture but also other allied activities like development of fisheries,
animal husbandry, link roads, storage and processing facilities for agricultural
commodities, creation of marketing complexes etc. The expenditure on “Area
Development” up to 1974 was accounted for under “31. Agriculture”. In view of the
diversified nature of this progrmme, a separate major head for this programme,
“Area Development” in the same manner as “Community Development” has been
provided to enable the expenditure on such programmes being available distinctly in
budget and accounts.
Industry and Minerals
5.7. This sub-sector will have three major heads namely, “Industries”, “Village
and Small Industries” and “Mines and Minerals”. Under the major head “Industries”
Government have proposed sub-major heads for different classes of Industries
namely, large and medium industries etc. in view of the considerable magnitude of
expenditure on village and small industries which is also a plan head of
development, we have separate major head “Village and Small Industries”. It is also
42
suggested that each departmental commercial undertaking related to development
of these industries shall appear as a distinct minor head below the sub-major head
for the concerned industries or the major head “Village and Small Industries”. “Mines
and Minerals” is a new major head which will include regulation and development of
mines, etc.
Water and Power Development
5.8.1. While retaining the existing major heads “Multipurpose River Valley
Schemes”, “Irrigation, Navigation, Drainage & Flood Control Projects” and “Power
Schemes” in the existing section “Multipurpose river Schemes” etc., it is now
proposed to have a new major head “Water & Power Development Services” to
account for expenditure on Water and Power Development Services in general and
not related to any project or scheme which will go under the above three major
heads.
5.8.2. It was decided to have a different treatment in the arrangement of minor
head under the Major head “Irrigation, Navigation, Drainage and Flood Control
Projects”, where each project will appear as a minor head with sub heads for each
scheme of the project. The existing minor heads “Works”, “Extension and
Improvements”, “Maintenance & Repairs” etc., are more in the nature of object
classification and should appear as detailed heads (lowest tier of classification) below
the minor and sub-heads.
5.8.3. “Diesel Schemes” and “Transmission and Distribution Schemes” are now
prescribed as sub major heads below the major head “Power Schemes”. The sub-
major head “Transmission and Distribution Schemes” will record expenditure on
schemes not related to any Hydro- electric or Thermo-electric schemes as such like
load dispatching stations, etc.
Transport and Communications
5.9. This sub-sector will have five major heads. Two new major heads “Roads
and Bridges” and “Tourism” were proposed in this sub-sector. Tourism has been
assigned a major head in view of the expanding activities of the Tourist Department.
CHANGES MADE IN THE CLASSIFICATION OF 1974 AND ADOPTED THE
REVISSED CLASSIFICATION FROM 1-4-1987.
5.10. The grouping of expenditure major heads on revenue accounts are
continued in four sectors namely, “A. General Services”, “B. Social Services”, “C.
Economic Services” and “D. Grants-in-aid and Contributions.” Only the
nomenclature of B. Social and Community services is altered. However code number
for major heads have been changed from 3 digits to 4 digits and introduced a 2-digit
code number to sub major heads. The minor heads were allotted 3-digit code
number. This has been adopted in all cases be in Receipts, Revenue expenditure,
Capital, Loan heads or Public Account in Part-III.
43
5.10.2. No changes are made in the sub-sectors. The existing major head “Fire
Protection and Control” under sub-sector “Administrative Services” is downgraded as
minor head and shown as minor head under major head “Other Administrative
Services”.
Social Services
5.11.1. Prior to 1987 no sub-sectors existed under this sector. However eight sub-
sectors are opened in the revised classification namely:-
a. Education, Sports, Art and Culture
b. Health and Family Welfare.
c. Water Supply, Sanitation, Housing and Urban Development.
d. Information and Broadcasting.
e. Welfare of Scheduled Castes, Scheduled Tribes and Other Backward
Classes.
f. Labour and Labour Welfare.
g. Social welfare and Nutrition, and
h. Others.
5.11.2. The former major head “Education” is split up into “General Education”,
“Technical Education” and “Sports and Youth Services”.
5.11.3. In view of the increased activities and programmes for the uplift of weaker
sections, a separate major head “Welfare of Scheduled Castes, Scheduled Tribes and
Other Backward Classes” is opened in the revised classification by disliking from the
existing major head “Social Security and Welfare”.
5.11.4. The major head “Public Health, Sanitation and Water Supply” has been
bifurcated and Public Health is clubbed with Medical and major head is formed for
“Water Supply and Sanitation”.
5.11.5 A separate major head “Nutrition” is opened in the revised classification to
record the expenditure relating to the Nutrition Programme under Child welfare.
5.11.6. “Civil Supplies” which hitherto appear under “Social and Community
Services” is taken to the “General Economic Services” under section “Economic
Services” after restructuring of accounts classification from 1-4-1987.
5.11.7. A residuary major head “Other Social Services” is opened in Social Services
sector to take care of programmes not related to other functional major heads.
Economic Services
5.12. As against 5 (five) sub-sectors before, eight sub-sectors have been opened
by opening major heads under each. The sub-sectors are:
a. Agriculture and Allied Activities.
b. Rural Development.
c. Irrigation and Flood Control.
44
d. Energy.
e. Industry and Minerals.
f. Transport
g. Science, Technology and Environment, and
h. General Economic Services.
Each sub-sector will have major heads to correspond to the various important
functions of economic development.
Agriculture and Allied Activities
5.13.1. This sub-sector will have twelve major heads as against ten major heads
prior to 1987. The existing minor head ‘Plant Protection’ under major head
Agriculture is upgraded to that of major head ‘Plantations’ for recording expenditure
in respect of each plantation scheme like Tea, Coffee, Rubber etc., under separate
sub-major heads. New major head “Agricultural Research and Education” with a
view to assess the correct expenditure on Research and Education activities of each
functional major heads of the Sub-sector and separate major head “Agricultural
Financing Institutions” are opened in the revised classification.
5.13.2. The major heads “Minor Irrigation” is shifted to the newly formed sub-sector
“Irrigation and Flood Control” so as to correspond with the plan head of
development.
5.13.3. The major head “Agriculture” had been renamed as ‘Crop Husbandry’ so as
to correlate with the plan head of development.
5.13.4. The major head ‘Forest’ has been renamed as ‘Forestry and Wild Life’ to
accommodate the expenditure on wild life, sanctuaries etc., under separate sub-
major head.
5.13.5. The major head ’Co-operation’ has been shifted from sub-sector ‘General
Economic Services’ to ‘Agriculture and Allied Activities’ so as to correlate to the plan
head of development. Before 1987 classification the functional major head “Co-
operation” was treated as omnibus function with minor heads for various functional
co-operatives, whereas it is now proposed to bring the functional co-operatives
under respective functional major heads. ‘Co-operation will account for expenditure
of regulatory nature, Administrative Co-operatives, Audit of Co-operatives,
Assistance to Credit Co-operatives.
Rural Development:
5.14. Rural Development is upgraded as a sub-sector under sector ’Economic
Services’ bringing out certain programmes from the existing sub-sector “Agriculture
and Allied Services” with the following major heads.
a. Rural Employment
b. Special Programmes for Rural Development (to cover I.R.D.P.,D.P.A.P.,
etc)
45
c. Land Reforms.
d. Other Rural Development Programmes.
Irrigation and Flood Control:
5.15.1. Irrigation and Flood Control is upgraded as a sub-sector under sector
“Economic Services” by bifurcating the existing sub-major head ‘Water and Power
Development’. Four major heads have been opened under this sub-sector.
5.15.2. The existing major head ‘Multipurpose River Projects’ have been split up and
brought under respective major heads ‘Major and Medium Irrigation’ and ‘Power’.
5.15.3 The major head ‘Irrigation, Navigation, Drainage and Flood Control Project
is rationalized and made separate functional major heads ‘Major Irrigation and
Medium Irrigation’ and Flood Control and Drainage’ under sub-sector ‘Irrigation and
Flood Control’ and ‘Inland Water Transport’ under sub-sector ‘Transport’.
5.15.4. The functional major head ‘Minor Irrigation’, provides to record expenditure
separately for surface water and ground water.
Energy:
5.16.1 The major head ‘Power Projects’ is renamed as ‘Power’ and a separate
major head for ‘Non-Conventional Sources of Energy’ is formed for recording the
expenditure on Bio energy, Solar, Wind etc.,
5.16.2. A separate sub major head ‘Rural Electrification’ under ‘Power’ is opened in
view of giving much importance to the schemes relating to rural electrification. The
sub-major head “Transmission and Distribution Scheme’ will record expenditure on
schemes not related to any Hydel or Thermal Power Generation schemes and record
expenditure like load dispatching stations etc.
Industries and Minerals:
5.17. The sub-sector will have five major heads. The major head ‘Mines and
Minerals’ is abolished and a sub-major head ‘Regulation and Development of Mines’
under major head ‘Non-Ferrous Mining and Metallurgical Industries’ has been
opened.
Transport:
5.18.1. The existing sub-sector “Transport and Communications” is divided into two
sub-sectors viz., “Transport” and “Communications” in view of the increased
activities under this section and also to correlate with the plan head of development.
5.18.2. The major head ‘Road and Water Transport Services’ has been bifurcated
and separate major heads for ‘Road Transport’ and ‘Inland water Transport are
opened in the revised classification.
46
Science, Technology and Environment:
5.19. Science and Technology which was a major head in the ‘Social and
Community Services’ is upgraded to a sub-sector status under ‘Economic Services’ in
the revised classification as ‘Science, Technology and Environment’ with suitable
major heads there under.
General Economic Services:
5.20.1 “Tourism” a function under sub-sector “Transport and Communication” has
been shifted to sub-sector ‘General Economic Services’.
5.20.2 The function ‘Civil Supplies’ which was under ‘Social and Community
Services’ sector has been brought under ‘Economic Services’.
5.20.3 The new major head ‘Census Surveys and Statistics’ will record expenditure
on census Operations and Bureau of Economics and Statistics.
47
CHAPTER -6
CLASSIFICATION OF CAPITAL EXPENDITURE ADOPTED FROM 1-4-1974
6.1. It was decided that for the capital expenditures, the same sectoral
classifications as for the revenue expenditure may be adopted. However, in the
arrangement of major heads the financial magnitudes of the expenditure of various
programmes on capital account vis-à-vis the revenue expenditure on those
programmes have been taken into account. Thus in certain cases the magnitude of
capital expenditure on a function will not warrant a separate capital major head even
though there is a separate revenue major head for that function.
6.2. Conversely the magnitude of expenditure in certain other cases would
warrant a number of major heads for programmes under functions while
corresponding major heads for revenue expenditure may not be necessary.
6.3. Thus in the field of industrial development, Government have proposed
eight capital major heads like Industrial Research and Development, Village & Small
Industries, Mining &Metallurgical Industries, Machinery and Engineering Industries,
Petroleum, Chemicals and Fertilizers Industries, Consumer Industries, other
Industries (residuary head will include opium and alkaloid factories) etc., whereas in
the revenue section, only three major heads namely “Industries”, “Villages and Small
Industries” and “Mines and Minerals” were proposed. Also a separate major head
“Investments in Industrial Financial Institutions” which will record investments in
Industrial Financial Corporations etc., has been informed.
6.4. On the contrary, in the Agriculture Sector, Capital Outlay on Minor
Irrigation, Soil and Water Conservation and Area Development Programmes have
been combined under one major head entitled “Capital Outlay on Minor Irrigation,
Soil Conservation and Area Development” whereas, in the revenue section, it was
convenient to have separate major heads for these programmes. Similarly in the
sector “Capital Account of General Services”, we have only 5 major heads namely “
Capital Outlay on Police, Capital Outlay on Stationery and Printing, Capital outlay on
Public works (to record expenditure on works relating to Residential Buildings and
Roads), Capital Outlay on Other Administrative Services and Capital Outlay on
Miscellaneous General Services, as Capital Outlay in respect of the various functions
included under “ General and Administrative Services” presently do not warrant a
separate capital head for each of the functions.
6.5. A similar approach has been adopted in the scheme of major heads under
the sector, “Social Community Services” renamed as Social Services with effect from
1-4-1987 and includes 12 major heads.
6.6. In all, 60 Capital Major Heads have been prescribed under the sector Capital
Outlay on Economic Services under 10 sub-sectors.
48
6.7.1. Other significant changes are discussed below:-
Capital Outlay on investment in non-departmental commercial and
industrial undertakings.
6.7.2. Prior to 1974 investments in non-departmental commercial and industrial
undertakings were reflected under an omnibus major head namely, “96. Capital
Outlay on Industrial and Economic Development”, irrespective of the function to
which the investments relate. This arrangement, though it enables bringing together
in one place in the accounts all the Investments in Government Companies and
other Companies, Corporations etc., has resulted in other major heads not reflecting
the entire outlay on the various functions and programmes. If the account heads
need not to be correlated to plan heads of development, it would be necessary to
bring under the various accounts heads the entire outlay including investments in
public sector and other undertakings on the functions or programmes represented
by the account heads. It is considered that it will be more appropriate to bring the
investments in public sector and other commercial and industrial undertakings under
the relevant functional capital major heads of account. Accordingly, the major head
of account “Capital Outlay on Industrial and Economic Development” was abolished
and the investments were transferred to relevant functional major heads. For
example, investments in public sector undertakings dealing with machinery and
engineering industries will be reflected as expenditure under the major heads in the
capital section will show not only the direct capital outlay on the functions but also
the investments in public sector and other commercial and industrial undertakings
relating to the functions. Investments in public sector and other undertaking will
appear as activities under the relevant programmes and will be recorded under
separate sub-heads below the concerned programme minor heads.
6.7.3. In case expenditure on a particular investment cannot be identified with a
programme minor head, it will be accounted for under the residuary minor head
“Other Expenditure” in the relevant functional major head.
Capital Outlay on State Trading Schemes.
6.8.1. Government have abolished the omnibus major head, “Capital Outlay; on
Schemes of Government Trading” which prior to 1974 was accommodating the
following types of transactions:-
(i). Schemes where Government undertake purchase processing and sale
of certain essential commodities purely as commercial ventures like
“Tendu Leaves Trading Scheme, Milk Supply Scheme”, etc.
(ii) Schemes where Governments undertake purchase and sale of certain
essential commodities as a social security to ensure their equitable
distribution to consumers at reasonable rates, e.g., Grain Supply
Scheme, Scheme for purchase and sale of steel and cement for
agricultural purposes, etc.
(iii) Schemes where Government undertake certain developmental works
collectively on behalf of a number of beneficiaries from whom the cost
49
is recovered ultimately either in full or in part, treating the amount
recoverable as loan and the balance as subsidy, e.g., agricultural
implements and pump sets schemes; cultivable land development
scheme.
(iv) Schemes where commodities are purchased in bulk to distribute to the
users, Government departments or members of public, e.g., bulk
purchase of material and equipment for malaria/filarial eradication
programmes.
(v) Material and equipment received as free aid from foreign countries and
outside bodies.
6.8.2 Government have considered the classification of the transactions relating to
the different types of the schemes listed above. Schemes falling under type (I)
above are basically commercial ventures and operating expenses relating to such
schemes should, as in the case of working expenses of regularly constituted
commercial departments of Governments, be debited as revenue expenditure under
the major head relevant to the functions to which the schemes relate. For example,
expenditure on Milk Scheme will be debited to the major head “Dairy Development”,
and that on Tendu Leaves Trading Scheme to the major head “Forest”. The receipts
accruing from such schemes will be credited to the corresponding receipt major
head. For the accountable of receipts and working expenses of commercial
undertakings, distinct minor heads with the nomenclature of the commercial
undertakings will be opened under the relevant receipts and expenditure major
heads. For State Trading Schemes of commercial nature also a similar procedure
should be followed and distinct minor heads may be opened under the receipt and
expenditure major heads. Expenditure of a capital nature on land, buildings,
equipments etc., relating to such schemes will be recorded under the relevant capital
major head.
6.8.3. Schemes falling under types (ii) and (iii) are basically social security
measures. The expenditure incurred on these schemes does not strictly conform to
the definition of capital expenditure in that no concrete assets of material and
permanent character are produced. While it would not, therefore, be inappropriate
to account for expenditure on such schemes as revenue expenditure under the
relevant functional major head, Government however, to take into account whether
such a classification would have a distorting effect on the Revenue Budget. This may
happen if the scheme is such that an outlay it is considerable, and liable to fluctuate
from year to year which is the reason for its present classification under capital. It is
therefore decided that the criteria for the exhibition of expenditure on such schemes
as revenue or capital expenditure should be with reference to the magnitude of the
outlay on the schemes and also whether it is of a fluctuating nature. Thus for
example, the grain supply schemes, scheme for purchase and distribution of
fertilizers may be classified as schemes of a capital nature while scheme for
purchase of pumping sets for supply to the agriculturists could be classified as
revenue expenditure. In either case the transactions will be recorded under the
major heads relevant to the functions to which the schemes relate. Receipts accruing
from such schemes like sale proceeds etc., will be accounted for as revenue receipts
50
or reduction of capital outlay according as the expenditure is met from revenue or
capital.
6.8.4 The above criteria for the recording of the expenditure of schemes falling
under type (iv) under revenue or capital will be adopted.
6.8.5 Materials, equipments and other commodities received from foreign
countries as aid:-
a. The receipt of this aid does not involve any cash outgo. It is considered
whether such aid need at all passes through regular Government
accounts. To ensure proper accountable of the aid received and also to
facilitate the exhibition of the actual use of the aid under the various
functional heads of account so as to present as complete a picture as
possible. It is felt that foreign aid received by Government should be
accounted for in regular Government accounts.
b. In the books of the State Governments when such aid is transferred by
the Central Government, the value of the aid received will be taken either
as grants-in-aid or loan received from the Central Government by contra
debit to the major head ‘Aid Materials and Equipment in all cases. The
debit under the expenditure major heads “Aid materials and Equipment”
will be relieved by a deduct entry, by contra debit to the relevant
functional expenditure head of account with reference to the use of such
materials.
6.9. Abolition of the Scheme of temporary capitalization of certain transactions:-
Consequential to doing away with the concept of temporary capitalization of certain
transactions and writing them back to revenue over a period of years, the existing
capital major heads “Capital Outlay on Pension” will be abolished in the scheme of
revised major and minor heads of account
6.10. Appropriations to the Contingency Fund:- Prior to 1974 there was a major
head in the capital section. Where transactions recorded under the major head were
in the nature of transfer from the Consolidated fund to the Contingency Fund, from
1974 onwards we have this major head was placed under a separate sector called
the “Transfer to Contingency Fund”, after the sector “Inter-State Settlement”.
Changes made in the classification of 1974 and adopted in classification
from 1-4-1987.
6.11. No major changes are made in the revised classification adopted from
1-4-1987 in the capital expenditure and the same sectoral and functional
classification as per the revenue expenditure is adopted. In certain cases the
magnitude of expenditure on a function will not warrant a separate capital major
heads even though there is a separate revenue major head for that function. In
certain other cases, the magnitude of expenditure would warrant a number of major
heads for programmes under a function while corresponding major heads for
revenue expenditure may not be necessary.
51
6.12. Thus in the field of Education, there are four major heads ‘General
Education’, ‘Technical Education’, ‘Sports and Youth Services’ and ‘Art and Culture’
under revenue expenditure, whereas only one major head ‘ Capital Outlay on
Education, Sports, Art and Culture’ under capital sector is opened to record capital
nature of expenditure of all functions shown under revenue expenditure.
6.13. On the contrary, twelve capital major heads under Industrial Sector are
opened namely ‘Iron and Steel Industries’, ‘Non-Ferrous Mining and Metallurgical
Industries’, ‘Non-Metallic Mineral Industries’, ‘Fertilizer Industries’, ‘Petro-Chemical
Industries’, ‘Chemicals and Pharmaceutical Industries’, ‘Consumer Industries’,
‘Engineering Industries’, ‘Telecommunication and Electronic Industries’, ‘Other
Industries and Minerals’ beside Villages and Small Industries under capital sector
where as only 4 (four) major heads ‘Industries’, ‘Non-Ferrous Mining and
Metallurgical’, Other Industries and other Outlays on Industries and minerals,
besides Village and Small Industries are opened under revenue sector.
52
CHAPTER – 7
PUBLIC WORKS CLASSIFICATION ADOPTED FROM 1-4-1974
7.1. Earlier, proposals for the exhibition of expenditure on construction and
maintenance of non-residential buildings, residential buildings and roads and bridges
have been discussed. Under these proposals, the scope of the major head “Public
Works” in the Revenue section and “Capital Outlay on Public Works” in the Capital
section will be restricted to (a) expenditure on construction of non-residential
buildings relatable to the various functions under “General Services” and all
administrative and office buildings as distinct from buildings for functional purposes
like schools, etc., and (b) expenditure on maintenance of all non-residential buildings
whether for administrative of functional purposes. The expenditure on construction
of buildings for functional purposes like hospitals, schools and colleges will be
accounted for under the appropriate functional major heads of account both in the
revenue and the capital section. In this chapter, the consequential budgetary and
accounting arrangements under certain allied matters like the allocation of charges
on account of Common Establishment, Tools & Plant etc. are explained.
7.2. Though the expenditure on original works of construction etc., for functional
buildings like hospitals, schools etc., will be classified in accounts under the
appropriate functional major heads, it is not the intention to treat the Public Works
Department as a mere executing agency of the departments concerned with the
function, and to divert it of its responsibility for budgeting, control over expenditure
etc., or to disturb the existing arrangements over the administrative control over
such buildings after construction. The estimating authorities for these works will
continue to be the Public Works Department and its subordinate formations as prior
to 1-4-1974.
7.3. A distinct sub-head with the nomenclature “Buildings” was opened under
the various programme minor heads below the functional major heads in the sectors
“Social and Community Services” and “Economic Services”, both in the revenue and
capital sections. This sub-head under the various major heads in these sectors will
be exclusively operated by the Public Works Department in their budget estimates
and accounts. This is the variation from 1974 procedure under which the various
major heads /departments appear as minor heads under the omnibus Public Works
Major Heads “50. Public Works” and “103. Capital Outlay on Public Works”.
Expenditure on the work of construction of a Government secondary school will
appear under the sub-head “Buildings” below the minor head “Education-B.
Secondary-Government Secondary Schools” or below the minor head “Capital Outlay
on Education-Secondary”, according as the expenditure is met from revenue or
capital. Where the “functional” buildings cannot be identified with any particular
programme under a function, it will be accounted for under the sub-head “Buildings”
below the residuary minor head “Other Expenditure” in the functional major head.
7.4. Expenditure on original works relating to all general and administrative
office buildings and also other buildings which exclusively relate to functions under “
53
General Services” will be classified under the minor head” Construction” below the
major head “Public works” or “Capital Outlay on Public Works” as the case may be.
This minor head will be divided into sub-heads corresponding to the functional major
heads. However, in the case of non-residential buildings of commercial undertakings
the works expenditure will be recorded under a district sub-head below the minor
heads provided for these undertakings in the revenue and capital sections.
7.5. Treatment of ‘Original Works’ relatable to revenue and capital:-
Before 1974, original works were classified in the Public Works Accounts into major
works and minor works with reference to financial limits prescribed in the Public
Works Account Codes of the Central and State Governments. According to the
principles of allocation of expenditure between capital and revenue adopted by the
Central and State Governments, in the case of new works. Where the cost
individually exceeds Rs.5 lakh or where the individual cost is below this limit but the
works form part of a scheme having a continuity of purpose, time and space and the
cost of the scheme, as a whole, exceeds Rs.25 lakhs, expenditure is debited to
capital while expenditure on other works is debited to the revenue budget. Since the
monetary limit for the classification of a work as a major work is the same as the
monetary limit for the classification of expenditure on new works as capital, effect,
all original works falling under the category of ‘major works’ will go to capital and
those falling under the category ‘minor works’ to revenue. However, minor works
forming part of a scheme whose cost exceeds Rs.25 lakhs are being debited to
capital. The above principles should continue to be followed in regard to
classification of expenditure between Revenue and Capital under revised
classification also.
7.6. All expenditure on temporary structures, whether falling under the category
of major works or minor works will be met from revenue.
7.7. Maintenance and Repairs: Expenditure on maintenance and repairs of
all non-residential buildings will be classified under the minor head “Public Works”.
The earlier distinction between ‘Ordinary Repairs’ and Special Repairs’ in the case of
non-residential buildings is not considered necessary and it will be dispensed with.
The distinction will, however, be kept in the cases of ‘Residential Buildings’, as
special repairs would add to the capital cost of the buildings and thus be a
determining factor in assessing the ‘standard rent’ of the building. (The expenditure
on maintenance and repairs of residential buildings will be reflected under the head
“Housing-B. Government Residential Buildings”).
7.8. Allocation of Common “Establishment and Tools and Plant
Charges”:- Before 1974, there were common establishments for dealing with the
works both in regard to ‘Buildings and communications’ (Roads), known as “Roads
and Buildings” Branch. The question of apportionment in the accounts of the
Common Establishment/Tools and Plant charges incurred in these branches among
the various major heads was considered and the following principles will be followed
having due regard to simplicity in accounts.
54
a) From 1974, also the charges on account of the “Common
Establishment/Tools and Plant” will continue to be accounted for initially
under the major head “Public Works” under the minor heads “Direction
and Administration” and “Machinery and Equipment” respectively.
b) Distribution of these charges in respect of the works charged to “Revenue”
proportionately to the various functional major heads within the ‘Revenue
Section’ is not necessary, as this will lead to unnecessary and meticulous
calculations, which may be avoided. However, the distributable
establishment and tools and plant charges may be allocated
proportionately to the major heads “Housing” and “Roads and Bridges” in
respect of works relating to residential buildings and roads and bridges, so
that the outlay on residential buildings and roads and bridges includes
departmental supervision charges. Similarly, proportionate charges will be
allocated in respect of works relating to Commercial Departments or
Undertakings.
c) Where a common Public works Establishment caters to works both under
‘Revenue’ and the ‘Capital’ sections proportionate establishment and tools
and plant charges should be allocated to the capital heads and in respect
of all works debited to capital.
d) Appendix-II Part III indicates the detailed procedure regarding adopting in
the matter of distribution of Common Establishment / Tools and Plant
Charges.
CHANGES MADE IN THE CLASSIFICATION OF 1974 AND ADOPTED IN THE
REVISED CLASSIFICATION FROM 1-4-1987.
7.9. Prior to 1-4-1974 no sub-major heads existed under “Public Works” and now
three sub-major heads are opened in the revised classification namely “Office
Buildings”, “Other Buildings” and “General”.
7.10. Under “Office Buildings” the expenditure on works relating to general
purpose, office and administrative buildings will be recorded.
7.11. The expenditure on functional buildings relating to general services such as
“Police Station Buildings”, “Court Buildings” etc., will be recorded under sub-major
head “Other Buildings”.
55
CHAPTER – 8
PUBLIC DEBT CLASSIFICATION ADOPTED FROM 1-4-1974
8.1. The heads of account in the sections “Public Debt” and “Loans and
Advances” have been restructures so as to make the budget and accounts more
informative and meaningful.
8.2. Before 1974 Public Debt of a Government, was classified as “Permanent
Debt” and “Floating Debt”. This connotation is rather misleading as no debt or
borrowing except amounts deposited with Government, as trust for utilization of
income derived from interest on such trusts, is a permanent debt. Hence, this
distinction was required and divided the Public Debt into major heads, “Internal Debt
of the State Government” and “Loans and Advances from the Central Government”.
With the description of the major heads as above, the practice of showing these
heads in separate sections for Central and State Public Debt will be discontinued.
8.3. The major head “Internal Debt of the State Government” had minor heads
for “Market Loans” and “Loans from LIC, GIC, NABARD, NCDC and other
Institutions”. The major head “Loans and Advances from the Central Government”
was divided into meaningful sub-major heads, namely, “Loans for Non-Plan
Schemes”, “Block Loans for State Plan Schemes”, “Loans for Central Plan Schemes,
“Loans for Centrally Sponsored Schemes” and “Ways and Means Advances” with
minor heads there under corresponding to functions/programmes for which the
loans have been taken form the Central Government.
8.4. No major changes are made in the revised classification from 1-4-1987.
56
CHAPTER - 9
LOANS AND ADVANCES CLASSIFICATION ADOPTED FROM 1-4-1974
9.1. Prior to 1-4-1974, the pattern of major heads in this section was not
functional. The major heads were linked with the institution or organization to which
loans and advances are paid. For example, the major head “Loans to local funds,
private parties,” etc., reflects the payment of loans to local funds, private parties,
etc. This arrangement was not rational and meaningful, since the budget and
account heads do not reflect fully the input or outlay through loans on functions,
programmes and activities.
9.2. Two alternatives were considered. One alternative would be to keep the
pattern of major heads corresponding to recipient institutions, etc., with some
streamlining to make it more informative and meaningful, and to have sub-major
heads under each to correspond to the sectors in the revenue and capital sections
viz., “Social and Community Services”, “Economic Services” etc., with minor heads
under each sub-major heads to correspond to the functional major heads in the
revenue/capital sections and programmes there under. This has the advantage of
knowing the total loan assistance given to particular categories of organizations or
private parties under one major head and at the same time the function and
programme-wise assistance given to such organisations but it has the draw back in
that if we want to know the assistance given for a particular function/programme,
the information has to be collected from the various recipients based major heads.
Again, this pattern of classification will be different from the scheme proposed in the
revenue and capital sections.
9.3. The other alternative would be to have the major heads corresponding to
functional major heads in the capital account with minor heads under each to
correspond to functional programmes for which loans are given the recipient
institutions or organizations and the schemes for which the loans are given, will be
indicated at the sub-head level. This system will enable the management and
legislature to know the in-put in the form of loans into a function/programme readily
but it suffers from the drawback that if one wants to know the loan assistance to a
particular type of organization for various purposes, he has to collect the information
from several major heads.
9.4. The pros and cons of both the systems were considered and government
have come to the conclusion that the second alternative would be a logical step in
the scheme of function/programme oriented classification structure, subject,
however, to the exceptions in the case of Loans to Government Servants, where the
existing arrangement of omnibus major heads has certain definite advantages in the
matter of budgeting and control over expenditure. Under this system, there could be
the mechanism of a “cross walk” to know the total loan assistance to each type of
organization. This scheme has also another advantage that as in revenue and capital
loan major heads can be operated by both the Central and state Governments and
57
the prevailing pattern of separate sections for the Central and state Governments
could be given up.
9.5. The loan major heads introduced in the revised set up will mostly
correspond to the capital major heads outside the revenue account. The minor
heads under each major head will reflect the programmes under each function and
will have the same nomenclature as the corresponding programme minor heads in
the revenue and capital sections. A residuary minor head has been proposed to
accommodate loans which cannot be identified with any programme or which cut
across several programmes under a function.
9.6. Broadly, the recipients of loans fall under (i) Municipalities, Municipal
Corporations and other Local Funds, (ii) Panchyat Raj Institutions, (iii) Public Sector
and other undertakings, (iv) Co-operative Institutions, (v) Cultivators, (vi) Port
Trusts and (vii) Other Parties. The different categories of recipients of loans
mentioned above will be assigned distinct sub-heads so as to get the information
about the loan assistance made to any particular category. It will also be necessary
to identify the scheme for which the loans are made. The sub-heads should
therefore indicate not only the category of the loan recipients but also the schemes.
Thus loans given to different categories of institutions or organisations (e.g., Public
Undertakings, Municipalities, Local Funds, Cultivators, etc.,) for a scheme will be
accounted for under distinct sub-heads. For example, if loans are given for Lift
Irrigation Schemes to the Cultivators and also to the Panchyat Raj Institutions etc.,
separate sub-heads as “Loans to Cultivators-Lift Irrigation Schemes” and “Loans to
Panchyati Raj Institutions-Lift Irrigation Schemes” may be opened below the
programme minor head “Minor Irrigation” under the major head “Loans for Minor
Irrigation, Soil Conservation and Area Development”.
9.7. It may happen that under a programme, a particular category is given loans
for different schemes, in which case, there will be separate sub-heads for each such
scheme.
9.8. In respect of loans given for miscellaneous purposes, which either cut
across various functions or cannot be identified with any particular function, we have
an omnibus major head called “Miscellaneous Loans”.
9.9. No major changes are made in the revised classification adopted from
1-4-1987.
58
CHAPTER – 10
PUBLIC ACCOUNT CLASSIFICATION ADOPTED FROM 1-4-1974
10.1. The “Public Account” of the Government incorporates transaction in respect
of which Government functions as a banker, and incurs a liability to repay the
moneys received or has a claim to recover the amounts paid as distinct from
transactions relating to the receipts and disbursements on revenue, capital and loan
accounts. It also includes “Suspense” and “Remittance” heads, which are, operated
as mere adjusting heads pending eventual clearance by either transfer to the final
heads of account, payment or recovery.
10.2. There has been a proliferation of the heads of account over a period of
years, which could have been avoided to some extent, if a periodical review had
been made to group some of the heads and to delete some of the obsolete heads.
An appropriate and well-defined grouping of the existing major and minor heads, to
bring transactions of the same or similar nature under a group or head of account,
and deletion of obsolete heads will rationalize the classification structure in the
Public Account and reduce the number of heads.
10.3. The major heads in Public Account have been grouped under the following
sectors.
Small Savings, Provident Funds, etc.
Reserve Funds.
Deposits and Advances.
Suspense and Miscellaneous.
Remittances.
Cash Balance.
The salient features are explained in the following paragraphs:-
Small Savings, Provident Funds etc.
10.4.1. This sector will record transactions which were upto 1974, accounted for
under the section “Unfunded Debt”. The change in the nomenclature of the section
was because the term “Unfunded Debt” was considered appropriate, as the
transactions were not really in the nature of borrowing by Government.
10.4.2. The pre 1974 major head “Special Loans” in the Section “Unfunded Debt”
accommodated certain perpetual loans, some endowments for the payment of
pensions, etc., certain trusts and endowments for charitable institutions. Perpetual
loans are also in the nature of a trust in the sense that these loans are not repayable
but interest on these loans is only paid. The nomenclature of the head “Special
Loans” does not correctly portray the nature of transactions. A new major head
“Trusts and Endowments” has been proposed in the sector to record transactions
connected with all types of trusts and endowments including perpetual loans and
Treasury Notes. Certain types of trusts and endowments which shown under distinct
59
major or minor heads in the section ‘Deposits’, will be brought under the new major
head “Trusts and Endowments”.
This sector will have the following sub-sections:-
10.4.3. (i) Provident funds with one major head, namely ‘State Provident Funds’ (ii)
Other Accounts with major heads for “Trusts and Endowments, ‘Insurance and
Pension Funds’ and Special Deposits and Accounts’.
Reserve Funds
10.5.1. Prior to 1-4-1974, ‘Reserve Funds’ were shown in the Public Account” under
the Sections “Deposits bearing interest” or ‘Deposits not bearing interest’ according
as they bear interest or not. The feasibility of transfer of Reserve Funds created out
of grants from the Consolidated Fund, from the Public Account Section to the
Consolidated Fund was considered as the balances in such Reserve Funds really
represented part of the balance in the Consolidated Fund. But such a course
presented various practical budgetary and accounting difficulties, and hence it is
proposed that the present arrangement may be continued. There is however much
scope for reducing the number of Reserve Funds, and a review may be undertaken
so that the funds are kept only in the cases where either because of statutory
requirements or otherwise, it is absolutely essential to create a reserve fund.
10.5.2. The appropriateness of the existing arrangement of keeping “Reserve
Funds” as part of the Deposit section was examined and considered that the
‘Reserve Funds’ being essentially in the nature of earmarked funds created by
Government out of their own balances should form a separate sector called “Reserve
Funds”. This sector will have two subdivisions, one for the Funds bearing interest’
and the other for the ‘Funds not bearing interest’ and will be placed immediately
after the sector “Small Savings, Provident Funds”, etc.
10.5.3. The sub-sector ‘Reserve Funds bearing interest’ will have the following
major heads:
(i) Depreciation/Renewal Reserve Fund
(ii) Revenue Reserve Funds.
(iii) General and other Reserve Funds.
10.5.4. The sub-sector ‘Reserve Funds not bearing interest’ will have the following
major heads:
(i) Sinking Funds.
(ii) Famine Relief Fund.
(iii) State Road and Bridges Fund.
(iv) Depreciation/Renewal Reserve Funds.
(v) Development and Welfare Funds.
(vi) General and other Reserve Funds.
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10.5.5. Reserve Funds of like nature will be grouped and placed under a single
minor head, and each individual reserve Fund will appear as a distinct sub-head
below the relevant minor head.
10.5.6. Wherever the funds are invested, the sub-head for the investment account
will appear immediately below the minor head or sub-head for the Reserve Fund
concerned.
DEPOSITS AND ADVANCES
Deposits
10.6.1. The major changes proposed in the sector are, (a) simplification of
procedure for accountable of expenditure out of grants-in-aid received by
Government from outside agencies and elimination of a number of deposit accounts
and (b) Rationalization in the grouping of major heads.
10.6.2. Under the existing procedure, grants-in-aid received by Government from
outside agencies for specific purposes, where the agencies do not retain control over
the execution of the scheme/project for which they are intended, are taken as
‘receipts’ under the relevant receipt major head and at the same time an equivalent
amount is transferred to a “Deposit Account” by taking a vote for the transfer under
the relevant expenditure major head. Expenditure incurred on the scheme is also
initially debited to the expenditure major head concerned and an equivalent amount
is shown as met from the deposit account and transferred through a deduct entry.
This procedure involves double voting, one for the transfer of funds form
Consolidated Fund to the Deposit section in the Public Account, and the other for the
expenditure on the scheme and consequential accounting adjustments. It is
complicated and does not serve any purpose except to know the balance in the
account of grants from the outside agency. This purpose could therefore be served
as well by keeping suitable proforma account of the grant and expenditure. It is
decided that the creation of deposit account in the public Account may be dispensed
with and that the grants may be taken as ‘Receipts under the receipt major head
concerned and the expenditure on the scheme/project as expenditure under the
expenditure major head. Where the outside agencies who make grants-in-aid to the
Government for specific schemes or projects, retain control over the execution of the
schemes/projects, grants-in-aid received from such agencies will be taken direct to a
deposit account and the expenditure on the schemes/projects will also be debited
direct to the deposit account as was done upto 1974..
10.6.3. A rationalization of the major heads in this sector had also been ordered.
There will be two sub-sectors viz., ‘Deposits bearing interest’ and ‘Deposits not
bearing interest’ with the following major heads:
Civil Deposits,
Deposits of Local Funds.
Other Deposits.
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10.6.4. Some of the important changes proposed in the scheme of minor heads
under the above major heads of accounts are:-
i) Provision of a minor head for ‘Security deposits’ which will include
earnest money deposits of intending tenders etc. This is at present
merged with “Revenue Deposits”; and
ii) Combining individual minor heads for the deposits of each
department under ‘Departmental Deposits’ into a single minor head
“Other departmental deposits” with distinct sub-heads there under
for deposits of each department, except in a few cases like Forest
Deposits, Public Works Deposits, etc.,
10.6.5. To regulate the expenditure under various deposit accounts, orders were
issued in G.O.Ms.No.43, Finance (W&M) Department, dated 22.4.2000, classifying all
the deposit accounts into three categories and indicating the procedure for with
drawl of funds from deposit accounts.
“(A) Non-Lapsable Deposit Accounts:
These Deposit Accounts under which the Local bodies, Institutions,
Corporations, State Undertakings and other Deposit Account Holders deposit the
amounts which are collected as their own collections like Taxes collected by the
Local bodies, Special Fees collected by the Educational Institutions, Other Fees
and User Charges collected directly from the public under the provisions of their
statutes and by-laws which authorize to collect these amounts directly from the
public in the shape of Fees or Service Charges. Apart from their own collections,
if the amounts are deposited in these accounts on account of statutory
devolution like Property Tax, Professional Tax, Entertainment Tax etc., and the
statutory grants received from the Government, such deposits will also be
categorized as non-lapsable.
(B) Lapsable Deposits as per the Codal Provisions:
Amount deposited under these funds will get lapsed as per the Codal
Provisions. In other words, in case of Revenue Deposits, Civil and Criminal Court
Deposits, Official Receiver Deposits, Caution Money Deposits, the amount
deposited will get lapsed to the Government under Article 271 of AP Financial
Code Volume-I.
(C) Lapsable Deposits as per Government Orders given herein:
These deposits generally will consist of the funds deposited on account of
execution of various Schemes and Works sanctioned by the Government from
time to time. These PD Accounts are for Engineering Funds of the Local bodies,
RWS, Public Health Department and funds released to various Institutions/
Corporations/ Local bodies, State Undertakings to execute specific Schemes
sanctioned by the Government. Under these deposits all funds released during
the particular financial year shall lapse by the 31st March of the next financial
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year. Accordingly all funds released on or before 31.3.1999, under the Schemes
sanctioned before 31.3.1999 and which remained unspent as on 31.3.2000 shall
lapse on 31.3.2000. Hence, all the Public Accounts are now classified into above
three Categories and are enclosed herewith the Annexure-I. (See Appendix-V).
3. PROCEDURE FOR WITHDRAWAL OF FUNDS:
At present, there is no uniform procedure adopted throughout the State for
withdrawal of funds from Deposit Accounts. Generally, in case of Local Bodies, all
the deposit account heques are being routed through the Treasury Officers. In case
of Agriculture Market Committees, Educational Institutions and other Personal
Deposit Accounts, Deposit Account holders are directly sending the cheques to the
Banks for withdrawing the funds. After making payments, Banks are sending paid
cheques to the Treasury Officers for record. To simplify the procedures as a· part of
wide Administrative Reforms, Government hereby orders the following procedure for
withdrawal of funds from the Deposit Accounts:
i) Incase of Non-lapsable Deposit Accounts (Category-A) the treasury officers
shall issue LOCs to the banks in favour of the Deposit Administrator on the
basis of distribution proceedings of the concerned Head of Department. Such
LOCs would be non-lapsable at the end of the financial year. It is also decided
to permit the Deposit Account holders, to withdraw funds directly from the
Banks without routing through the Treasury Officers based on the LOCs
issued by the treasury officer to the extent of Receipts available in the
Deposit Account. The Deposit Administrator shall present cheques along with
the formats and certificate prescribed in Annexure-II. The Bank shall not
honour the cheques over & above the balances available at the credit of the
Deposit Administrator. Treasury Officer shall have the right to issue
instructions to the concerned Banks to stop further payments on that
particular Deposit Account under which any deficiency or any procedural
irregularity is noticed till the correction is made by the Deposit Administrator.
In the case of Panchayat Fund, there is only one PD Account for statutory
grants as well as specific purpose grants. All Deposit it Administrators of
Panchayat Funds shall continue to route their cheques along with information
of as per formats and certificates under Annexl1re-II, through the treasury
officer concerned as per present practice. The treasury officers shall scrutinize
and authorize payments for those deposits which fall under category 'A' & 'B'
subject to balances available. For lapsable grants as per category 'c' above,
the treasury officers shall scrutinize the lapsability of funds released to
Panchayats and credit back to the "treasury, the unspent balances as on 31-
3-2000. For the balance 'amounts, they shall authorize as per procedure
prescribed for Category 'c' deposits.
ii) All the treasuries are instructed that the Deposits under category ‘B’ are
withdrawn as per the codal provisions under which bills/cheques shall be
presented to the treasuries by the Deposit Administrators along with the
format and certificate under Annexure-II to this order. On receipts of
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bills/cheques, treasury officer shall verify the correctness of the claim and un-
lapsed balance available under the Deposit before authorization for payment
is accorded. (See Appendix-V).
iii) All Deposit Administrators shall ensure that the cheques drawn under
"Lapsable Deposits" as per Government orders under category ‘C' above along
with the format and certificate prescribed under Annexure-II shall be routed
through the concerned treasury officers. Treasury officers, before
countersigning the cheques, shall scrutinize the information in the format on
the Deposit Account and the certificate given in the Annexure-II. After being
satisfied with the information and the eligibility of the claim, the treasury
officer concerned shall countersign the cheques for payment.
iv) As already stated under category 'c' "Lapsable Deposits", all the funds
released on or before 31.3.99 under the Schemes sanctioned before 31.3.99
and which remained unspent as on 31.3.2000, shall lapse on 31.3.2000.
Hence, for all these Accounts, treasury officers must obtain the entire
information Scheme-wise as per the format and certificate prescribed in
Annexure- II and scrutinize the Accounts. They shall only make payments
under those, Schemes for which the funds were released during 1999-2000
but remained unspent on 31.3.2000. All PAOs/DTOs/STOs are therefore
instructed to credit back the unspent balances under S.H.79 (Remittance to
consolidated fund from Deposit Account) to be opened under Minor Head 800
(Other Receipts) under Departmental Receipt Major Head for all the unspent
balances as on 31-3-2000 pertaining to the schemes sanctioned before
31-3-1999.
4. If the Deposit Account holders wish to get any lapsed unspent balances
revalidated, they shall have to submit fresh proposals to their respective
Departments and obtain priority for allocation within their budgetary provision for
the years 2000-2001 with the concurrence of the Finance Department.
5. As per article 3 of AP Financial Code, unless the amount is immediately
required to be paid for the goods & services received/works done, no amount shall
be withdrawn. In pursuance of this, it is hereby stipulated that no self cheque from
Deposit Account shall be permitted except for the salaries and petty office expenses.
No cheque in the name of Manager of any bank shall also be allowed, so as to cut
down the bad practice of depositing the amounts in the banks to avoid lapse of
funds. Any deviation to these stipulations, the Deposit Administrator and the
treasury officers shall he held personally responsible.
6. All the PD Account Administrator are required to reconcile their balance with
those of treasury and Bank issue a certificate of acceptance of balances to the
treasuries within a fortnight ending each quarter failing which treasury officer may
direct the Bank to stop further payments till the reconciliation is done and certificate
of acceptance of balances is furnished.
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Advances
10.7.1. The following changes have taken place in this sector:-
i) The major head “Permanent Advances” included upto 1974 in this
section represents the cash imprest with departmental officers. This
was transferred to the sector “Suspense and Miscellaneous” wherein
other departmental cash balances are exhibited.
ii) The major head ‘Account with the Reserve Bank’ under which the
receipts and payments on account of the Reserve Bank are classified
in Government accounts was taken to the suspense sector.
iii) Advances of Pay and Travelling Allowance on transfer and festival
advance to government servants were accounted for under the minor
head “Civil Advances” in the section “Advances not bearing interest”.
Advance of Travelling Allowance on transfer is only an advance
payment to cover travelling expenses of the government servant and
his family and is adjusted from the travelling allowance claim of the
government servant. Advance of pay on transfer is also payment in
advance of one month’s pay but adjustable from his pay drawn in the
subsequent 3 months, unlike leave salary advance which is
adjustable from his leave salary. It is felt that it will be more
appropriate to account for advance of pay and travelling allowance
on transfer under the same head to which the government servants
pay and allowance on transfer under the same head to which the
government servants pay and allowances are debited as is done in
the case of advance of travelling allowance on tour and leave salary
advance. It was also considered whether the advance should be
debited to the department from which he is transferred or to the
department to which he is transferred and it is felt that though
strictly speaking it should be debited to the department to which he
is transferred, it will make for simplification, if the advance is debited
to the department which makes the advance. This may not distort
the budget estimates or accounts very much. Adjustment of such
advances from pay will be treated as minus expenditure under pay or
travelling allowance of the department to which the government
servants are transferred irrespective of whether the transfers are
made in the same year or in the subsequent year. However in the
case of transfer of government servants from one government to
another, the debit for the advance payment shall be passed on to the
borrowing government, like the flood advance, advance for warm
clothing etc.
10.7.2. It is felt that the accountal of festival advances in the public account is
inappropriate and that festival advances to government servants being in the nature
of short-term loan not bearing interest should also be accounted for under “Loans to
Government Servants” in the same manner as flood advance, warm clothing
advance etc. Festival Advances are more in the nature of loans to government
servant.
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10.7.3. The minor head ‘Civil Advances’ which presently records departmental
advances, objection book advances, service fund advances, etc., will be split into
two minor heads viz., (i) Other departmental advances (as distinct from forest
advances and revenue advances for which specific minor heads have been provided,
in view of either the special accounting procedure or the magnitude of the
transactions); and (ii) ‘Other Advances’. The minor head ‘Other Advances’ will also
include advances of a special nature to the departments.
Suspense and Miscellaneous
10.8.1. This sector will have broadly the following sub-sectors with a number of
major heads under each:
(i) Suspense, which will include temporary adjusting heads.
(ii) Other Accounts, which will include Cheques and bills, Departmental
balances Permanent Cash Imprest, Cash Balance Investment
Account, Deposits with the Reserve Bank and Security deposits made
by Government (for example security deposits made by government
to the Electricity Board).
(iii) Accounts with Governments of foreign countries.
(iv) “Miscellaneous” for miscellaneous Government account.
10.8.2. The section “Reserve Bank Deposits” has been abolished and the major
head ‘Reserve Bank Deposits’ was brought under the sub-sector “Other Accounts” in
the sector “Suspense and Miscellaneous”, since this head is merely an adjusting
head pending transfer of the amount to the head “Cash balance Deposits with the
Reserve Bank”.
10.8.3. The major head ‘Miscellaneous Government Account’ will have two minor
heads of nomenclature “Ledger Balance Adjustment Account” and writes-off from
heads of account closing to balance.
Remittances.
10.9. The sector will have the following sub-sectors with major heads in each sub-
sector:
(i) Inter-governmental Adjustment Accounts.
(ii) Exchange Accounts.
10.10. A number of minor heads which have been found to be obsolete or which
are not considered necessary in view of the absence of current transactions under
these heads or the smallness of the amounts have not been shown in the revised
classification structure effective from 1-4-1974.
10.11. As a result of these proposals, the number of major heads in the Public
Account have been reduced considerably without in any way affecting the
meaningful reflection of transactions.
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10.12. No major changes have made in classification adopted from 1-4-1987
except change of code numbers from 3 digits to 4 digits in case of major heads and
introduction of 2-digit code number for sub-major heads and 3-digit code number of
Minor Heads.
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CHAPTER - 11
INTER-DEPARTMENTAL/GOVERNMENTAL ADJUSTMENTS
11.1. Chapter 4 of Account Code, Volume I regulates the conditions under which a
department of Government may make charges for services rendered or articles
supplied by it and the procedure for recording such charges in the accounts of the
Government concerned. Under these regulations, for the purposes of inter-
departmental adjustments, the departments of Government are divided into service
departments and commercial departments. When a commercial department or
undertaking ordinarily charges and is charged for any supply made or service
rendered to or by other departments of Government, a service department does not
make charges against another department for services or supplies which fall within
the class of duties for which the former department is constituted, except when
expressly ordered. Exceptions to the latter rule are stated in Article 60 of Account
Code, Volume-I. Besides, a branch of a service department performing duties
supplementary to the particular service on payment, viz., Jail manufacture, Printing
is authorized to levy charges for the supplies made or services rendered by it to
other departments. Similarly, a branch of a department constituted for the subsidiary
service of that department is authorized to charge another department if it renders
similar service to that other department. A regularly organized stores branch of a
department is also authorized to charge another department for supplies made. In
all these cases, payments of amounts due are required to be made by book transfers
except when such transfers do not suit the methods of accounts or business adopted
by the receiving department.
11.2. In the case of transactions between two Governments, on account of either
services or supplies, adjustments are made in such a manner and to such extent as
may be mutually agreed upon by the Governments concerned.
11.3. Where a department of Government renders service or makes supply to a
non-Government body or an institution, recoveries are always made.
11.4.1. The procedure prescribed for inter-departmental adjustments by
book transfer is as under:-
11.4.2. The department supplying articles or rendering services prepares invoice
for the amount due and the bill is sent to the department which receives the services
or supplies, for counter-signature and recording the head of classification under
which the expenditure is to be classified. The bill, thus duly countersigned by the
supplied department is returned to the supplying department. The latter department
then sends the countersigned bill to the Accountant General who, after audit of the
invoice, makes the necessary adjustments crediting the receipt head of the supplying
department and debiting the expenditure head of the supplied department. The
above process thus involves three agencies in the matter of final accounting of the
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transactions in respect of the supplies made or services rendered by one department
to another department of the same Government.
11.4.3. Slackness or delay in any one agency inevitably leads to belated
incorporation of transactions in the accounts of Government. Such delays are
responsible for rush of adjustments during the closing month of a year including
March (Supplementary) accounts. It also happens that adjustments for supplies
received or services rendered in a year are not carried out in the accounts of that
year. These result in vitiation of actual expenditure booked in accounts and render
control over expenditure against the provision of funds rather ineffective. Very often,
failure to adjust in the accounts of the same year results in lapsing of the provision
of funds and the need for a provision being made in the next or subsequent year for
carrying out the adjustments. The above principle in regard to the inter-
departmental adjustments and the procedure for book transfers was laid down in
1935 and has not been changed even though there has been considerable increase
in the number of such transactions requiring inter-departmental adjustments.
11.5.1. Government have revised the existing procedure and have decided as
follows:-
The principle of commercial department or commercial undertaking
which works to a financial result charging or being charged for supplies
made or services rendered, should continue. Most of the commercial
departments or undertakings are vested with cheque drawing powers.
Such of the commercial departments or undertakings as are authorized
to draw on cheques should settle the bills in respect of the services
rendered or supplies made to it through cheques. The amounts due to
such commercial departments or undertakings from other departments
should also be settled through bank drafts. Even in other cases, where
the commercial departments or undertakings may not be vested with
cheque drawing powers and thus may not render complied accounts to
the Accountant-General, the system of settlement through bank drafts
should be adopted invariably.
11.5.2. In cases of transactions between two service departments of the same
Government where manufacturing or production or supply of articles or repair
operations are involved and the existing principles require settlement, the
adjustments might be done away with altogether, if the cost of the services or
supplies was for Rs.1.00 lakh or less in each case. In respect of transactions above
the said limit, the present rule will continue to be followed subject to the
modification that the third agency viz., the Accountant-General should be eliminated
and a system of cash settlement should be introduced. Elimination of the third
agency viz., the Accountant General by abolishing the system of book adjustments
and introduction of the system of cash settlement would go along way to minimise
the delay considerably in the process of such adjustments.
11.5.3. As for the procedure to be adopted, the supplied department will present
a bill at the Treasury for the cost of supplies or services along with the accepted
invoice and challan in quadruplicate indicating the designation of the supplying
69
officer, invoice number and the heads of account to which the amount claimed is to
be paid by transfer credit. The Treasury Officer will check the head of classification
noted in the challan with that noted by the supplying officer in the invoice and pass
the bill for payment by transfer credit to the above head of account, debiting the
amount to the head indicated in the bill by the supplied officer. After the adjustment,
the Treasury Officer will retain the original copy of the challan and sent the duplicate
and the triplicate to the supplied officer who will keep one for his office record and
send the other to the supplying officer. The fourth copy will be sent to the
Accountant-General along with the bill. The public Works, the Forest and other
departments, if any, vested with the cheque drawing powers will settle the claims
through cheques.
11.5.4. In other cases, where inter-departmental adjustments between two
service departments are in respect of services rendered and do not involve
manufacturing or production or supply of articles, there should be no monetary or
accounting settlement except where some fees are levied under a particular
enactment. In the latter case also, settlement should be made either in cash or
through bank draft.
11.6. In respect of transaction on account of supplies or services rendered
between two State Governments or between a State Government and the
Government of India, the settlement depends upon the terms of reciprocal
arrangement between Governments.
11.7. There are cases where a department of a Government makes supplies to
a number of institutions, for example, the Medical Stores Depot of the Government
of India supplies medicines to various hospitals and dispensaries of the State
Government. In such cases the Medical Stores Depot should send invoices in
triplicate, one to the Director of medical & Health Services and two to the heads of
institutions to whom the supplies have been made in convenient batches. The heads
of institutions after accepting the invoices should arrange to make payment to the
Medical Store Depot through Bank Draft under intimation to the Director of Medical
& Health Services. For purposes of audit the bills drawn for the purpose should be
supported by one copy of the accepted invoices for amounts exceeding certain limits
for which the sub-vouchers have to be rendered to the Accountant General.
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CHAPTER – 12
EXHIBITION OF RECOVERIES OF EXPENDITURE IN ACCOUNTS
12.1. Articles 73 to 76 of Account Code, Vol. I, enunciate the principles regarding
the exhibition of recoveries of expenditure in government accounts. According to
these principles recoveries of expenditure are taken as reduction of expenditure in
the following cases.
i) Recoveries of the cost of service undertaken by Government merely
as an agent of a private body so that entire cost of the services is
recovered from that body and the net cost to the Government is nil.
ii) Recoveries of expenditure on works in progress and transactions of
stock and other suspense accounts.
iii) Recoveries representing debits to another Government, of
expenditure, which was so debatable, from the moment it was
sanctioned.
iv) Recoveries from other Governments of their shares of expenditure on
joint establishment, which is initially incurred by one of the
Governments.
v) Recoveries on account of adjustments between departments of the
same Government for services rendered and supplies made, except in
the case of recoveries made by a commercial department for services
rendered or supplies made in discharge of the functions for which the
department is constituted.
12.2. In the case of receipts and recoveries on capital account, they are
always taken as reduction in expenditure under the capital major head concerned.
12.3. The principles would seem to be based on the theory that the accounts
of a department of Government should reflect only the expenditure of that
department for its functions and activities and the expenditure incurred by that
department for private party, another department of Government or another
Government should be set off by recoveries. While from the point of view of
orthodox accounting, the existing principles are sound, it would not be inappropriate
to treat the recoveries made from outside bodies or persons or other Governments
as revenue receipts. In support of this view, it can be stated that when a service is
rendered by a service department of a Government to a private party or other
Government, the service has to be in some way or other connected with the
functions of that department and it may not be inappropriate to treat the cost of that
service as part of the expenditure on the functioning of that department and to treat
the recovery of the cost of that service as receipts of that department. We,
therefore, recommend that recoveries of expenditure for service or supplies made to
outside parties or other Governments should in all cases be treated as revenue
receipts of the Government rendering such services or supplies.
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12.4. In case of projects jointly executed by several Governments where the
expenditure is to be shared by the participating Governments in agreed proportions,
but the expenditure is abinitio incurred by one Government and shares of other
participating Governments recovered subsequently such recoveries from other
Governments if made while the accounts of the year are still open should be
exhibited as abatement of charges under the relevant expenditure head of account
in the accounts of the Government incurring the expenditure. The same principles
may be followed in cases where any participating Government is succeeded by an
autonomous body like the Electricity Board.
12.5. For services rendered by a commercial department of Government the
existing principles as laid down in Note 1 below Article 75 of Accountant Code, Vol. 1
should hold good. However, in the case of service by a departmental commercial
undertaking recovery of the cost of services or supplies not germane to the essential
purpose of the undertaking, may also be taken as receipts of the undertakings. Such
cases will be few and far between and the proforma accounts also will show the
recoveries as receipts, and the working expenses will not be affected.
12.6. Recoveries on account of adjustments between two service departments
of the same Government wherever such adjustments are to be made, would
continue to be treated as reduction of expenditure in the accounts of the supplying
department.
12.7. Receipts and recoveries relating to expenditure met out of capital
account may continue to be taken as reduction of expenditure, since adjusting them
as receipts on the receipt side of account instead of in reduction of the capital
expenditure would distort the presentation in accounts of the net worth of capital
outlay.
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PART - II
INSTRUCTIONS FOR THE GUIDANCE OF ESTIMATING
OFFICERS IN THE PREPARATION AND EXAMINATION
OF BUDGET ESTIMATES
2
CHATPER – 13
INSTRUCTIONS FOR THE PREPARATION OF DEPARTMENTAL ESTIMATES
RECEIPTS & EXPENDITURE
PART – I
Responsibility of Estimating Officer
13.1.1. The budget of the state is based on the departmental estimates submitted
by the heads of the departments and certain other estimating officers, and these
departmental estimates are themselves based on the estimates submitted by the
district officers of the departments. Both the departmental estimates and the district
estimates should always receive the careful personal attention of the officers who
submit them, so that they may be neither inflated nor under pitched but as accurate
as possible.
13.1.2. One of the most important duties of every head of a department and
controlling officer, as an estimating officer, is to keep himself thoroughly acquainted
with the progress of the revenue and expenditure under his control. He is charged
with the administration of those numerous matters in respect of which the
Government is debtor or creditor, so far as his department is concerned, and it is his
duty to see that estimates are made of all these transactions.
13.1.3. As the Government accounts are maintained in general on a cash basis, the
estimates should take into account only such receipts and payment (including those
in respect of the arrears of past years) as the estimating officer expects to be
actually realized or made during the budget year.
Number statements
13.2.1. In advance of the departmental estimates, estimating officers should
forward to the Finance Department on 1st August of each year the following
statement of members.
13.2.2. A statement in Form (Appendix-XII) giving particulars of posts in each
permanent and temporary establishment (for both gazetted and non gazetted), the
sanctioned monthly pay, the pay and fixed allowances attached to posts or
individuals that will be drawn on the first of April following and the number of
officers at each rate of pay for whom provision will be made in the departmental
estimates.
13.2.3. The forms have been standardized and copies should be obtained by
estimating officers from the Director of Stationery on annual indents.
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Note : when submitting the budget estimates for village establishment the pay bills
for which are audited by Treasury officers, the commissioner of Land Revenue
should append to the estimates, a certificate that the sanctioned scale has been
verified and found correct. This certificate should be based on similar certificates to
be obtained by the Commissioner of Land Revenue from the Treasury Officers
concerned.
13.2.4. Particulars of the scales of pay, number and designations, etc., of officers
and establishments for whom provision is made in the budget estimates are not
given in the main body of the budget, but are shown separately as Appendices to
the detailed budget estimates of expenditure. To enable the Finance Department to
keep those Appendices corrected year after year, the following details should be
furnished by head of each department along with this departmental estimates.
13.2.5. Under “Salaries” full details of their number and the rates of pay and
allowances should be explained separately for each service, class or category. The
posts treated as permanent and the staff deployed should be distinguished from
those of staff deployed on temporary posts. In the case of staff in temporary
establishment for whom a full years provision is made should be specified. Officers
whose pay is charged on the consolidated fund of the state should be shown
separately from other officers. With regard to fixed allowances, the designation of
the officers drawing them and their number and the rate of the allowances should
be shown e.g., Conveyance allowance , Fixed Travel Allowance .
Note : The term “temporary” should be reckoned as officers serving in temporary
establishments and do not mean that officer to be temporary or junior most.
Normally senior officers would be deployed in executing schemes and would be
drawing pay in that establishment. The question of continuance of a scheme
beyond 28/29th February of each year should be examined very carefully by the
Finance department in consultation with the administrative department of the
secretariat on the need, extent of its continuing in the ensuing year. However for
the purposes of estimation no difference should be made if scheme is continued,
between permanent officers/quasi permanent officers and temporary officers.
Part - I – Estimates
13.3.1. The ordinary annual estimates of the departments are based on “standing
sanctions” and are called the part-I estimates. They are estimates of the revenue
expected under the existing laws, rules and orders and the expenditure required for
the normal working of the departments with reference to the existing sanctions.
Proposals for the abandonment of existing revenue and for schemes of new
expenditure should be submitted to the Government as they arise. Separates
estimates should be prepared for submission to the Government with each such
proposal. These estimates are called the part-II Estimates. This Chapter deals with
the preparation of Part-I of the departmental estimates. Part-II is dealt with in
chapter 14 where the distinction between part-I and part-II expenditure is more fully
explained.
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Form of the Departmental Estimates
13.3.2. The Departmental estimates should be in the same form as the budget
estimates and should give sufficient information to enable the Government to
examine their accuracy. The finance Department prepares skeleton printed forms
and supplies to each head of department, or other estimating officer who submits
estimates direct to the Government, the sheets which he needs for his estimates. In
course of time the supply of blank sheets are to be totally dispensed with and
replaced by magnetic transfer of data.
A typical skeleton form for a detailed estimates of expenditure for
2010-11 is given below :
. . . . . . . . . . . . . DEMAND
. . . . . . . . . . . . . DEPARTMENT
Major head, Sub-Major head Accounts Budget Revised Budget
Minor head Group Sub-head, 2009-10 Estimates Estimates Estimates
Sub-head Detailed head and 2010-11 2010-11 2011-12
Sub-detailed head of
Appropriation
(1) (2) (3) (4) (5)
Details
S.H.(XX)
010
(The Form for a Revenue head is the same as that used for expenditure head)
13.3.3. The figures printed in Column (3) of the forms are the same as those in
the Budget Estimates of the current year. The estimating officer is not allowed to
alter these figures already approved by the Legislature.
13.4. Sub-heads Column (1): These heads are fixed by Government and
should not be altered. However during the course of the year when government
have issued orders to open a new sub-head it should be entered in manuscript and
the authority for it quoted in the ‘Remarks’ column.
Detailed head of appropriation : The detailed heads of account (Object heads)
fixed by the government and shown in Appendix-III in Part-III shall be followed.
The new detail heads, where necessary shall be fixed by government.
Sub-detail heads: Sub details heads under detail heads have been opened to
specify the object of expenditure viz. “Pay”, Allowances, Dearness Allowance etc.
under the detail head salaries. These sub detail heads opened for convenience shall
be adopted while furnishing the estimate to the government.
75
Note : Recoveries of expenditure initially borne by the government but
subsequently recovered from other governments, departments etc either in whole
or in part, should always be provided for under a separate detail head of
appropriation “charges recoverable from Government departments etc., to be
opened under the relevant minor head or sub head of account (see paragraph 12.3
to 12.6).
13.5. Accounts Column (2) : The figures should correspond with the figures
recorded by the Accountant Generals final accounts and presently expressed to the
nearest thousand. Every head of a department is bound to reconcile all differences
between his figures and those of the Accountant General and a certificate stating
that the reconciliation has been made and a copy invariably appended to each
departmental estimate.
13.6.1. Revised Estimates Column (4) : The revised estimates of any year is
an estimate of the probable Receipts or disbursements under each head for that
year framed in the course of the year with reference to the actual transactions
recorded for the months of that year for which complete accounts have become
available. The revised estimates of the current year are prima-facie the best
indication as to what the budget estimates for the coming year should be. These
shall therefore be prepared with great care.
13.6.2. Assuming that, at the time of preparation of the estimates, the actuals of
the first six months of the current year are available, then the Revised Estimates
may be calculated as follows.
i) By adding to the actuals of the first six months of the current year, those
of the last six months of the previous year OR
ii) By taking a proportionate figure so that the Revised Estimates will be 12/6
(i.e. twice) times of the actuals of the current year six months OR
iii) By assuming that the revised estimates for the current year will bear the
same proportion to the actuals of the previous year bear to those of the
first six months of that year. The same ratio can be applied to the current
year’s actuals of six months to arrive at the probable final actuals.
13.6.3. The heads of departments and other estimating officers should use their
discretion and adopt one of three methods which is continued to be most suitable
for each particular case. If the amount under any head is fixed, there may be no
use to use any of these methods. If it is not subject to any regular influence but
fluctuates quite irregularly, method (iii) is not applicable. When methods (i) or (ii) is
used for framing the estimates for the expenditure of the year, it is generally better
to take average of the figures for the past three years instead of using the figures
for a single year. Due allowance should be made for any exceptional phenomena
which affected the results of the years from which actuals are taken and also for any
special or unusual features of the year for which the Revised Estimates is framed.
For an estimate of a head which there is always increase viz. loans from Government
of India, Interest on Loans, Small Savings and deposits it may perhaps be better to
use another method that is rate of change per year and apply average percentage to
the final figure of the previous year. This may also be used to cross check the
76
correctness of estimate as trend of actuals may be treated as a good guide taking all
factors into consideration.
13.6.4. Separate figures in respect of leave salaries or other details under the
head salaries need not be given in the revised estimates. But separate estimates for
charged items whether under salaries or other expenditure should be given. Each
estimate is required to be rounded to the nearest thousand rupees. Due care should
be taken for any additional appropriation that have been sanctioned after the budget
was passed and remarks to the orders should be given in the Remarks column.
13.6.5. It may clearly be noted that the revised estimate do not authorize for
additional expenditure in them. It is necessary to apply separately for the additional
expenditure required and sanction of the legislature obtained through presentation
of supplementary estimate. However a reduction in any provision of funds in the
revised estimates does obviate the necessity for formal surrender of any amount
provided in the Budget estimate which is not likely to be spent.
13.7.1. Budget Estimates [Column (5)] : The budget estimate of the coming year
should generally follow the revised estimates of the current year after allowing for
any abnormal circumstances that have existed in the current year or are expected in
the budget year greate care may be taken for providing increase over the revised
expenditure and all reasons considered for the increases while due care is expected
to be taken by the heads of department or other estimating officer they should
invariably review the working of the department periodically to suggest economy
where possible. An item of expenditure once provided and accepted by the
government may become unnecessary or continued additional provision made over
series of years for repairs to buildings to make up for short expenditure during a
period of financial stress and such extra provision may no longer be necessary.
13.7.2. Provisions for losses should not ordinarily be made in the budget. If,
however, the nature of the work of a department is such that some losses must be
regarded as inevitable each year, provision may be made with the special sanction of
the Finance Department in each case.
13.8. The Budget estimate for receipt should be based on the existing rates of
taxes, duties, fees etc., and no increase or reduction in such rates, which has not
been sanctioned by the Government, should be proposed in the budget estimates.
If proposals of the kind have already been sent to government separately, the
financial effect of such proposals should be indicated in the Remarks column. In the
case of important heads of revenue, the actuals of the first six months should be
compared with those of the corresponding period in each of the last three years.
When several items of miscellaneous nature are to be aggregated against a single
head of account details of major important items may be given in the regular column
with probable estimation made against each item.
13.9. As regards disbursements provision should be made for all sanctioned
schemes and not for schemes of new expenditure awaiting sanction of the
77
government. The estimates on all such items should be given in remarks column
with suitable explanation.
13.10. Both in the case of Receipts and disbursements, estimating officer should
strictly adhere to rules relating to classification in the accounts in exhibition of
recoveries of expenditure as receipts or as deductions from expenditure. Similarly
care may be taken to the allocation of leave salary and pension between central and
state governments as well as of rules embodied in the Andhra Pradesh Financial and
Accounting Rules. Provisions in Budget estimates should only be made for such
receipts and changes as are definitely allocable to the state of Andhra Pradesh.
13.11. Pay and allowances of an officer for a month become due only at the end
of the month. As such provision for the month of March of an year should be made
in the budget estimates of the following year.
13.12. As far as possible lumpsum provision should not as a rule be made in the
budget estimates. Where such is made provision should be entered against each
separate entry in the column for details. In cases of grants to the local bodies or
private managements for water supply and drainage schemes, roads and bridges,
educational and medical institutions and the like the provisions made should be
justified and a statement appended. (form given below)
I. For Recurring Grants
Commitments Commitments due to sanctions
Budget accorded in the current year
in the current
Grant
Item Description year due to
For the Commitments Commitments Remarks
No. of scheme sanction
Current in current in coming
accorded in
year year and future
previous year
year
1 2 3 4 5 6 7
Rs. Rs. Rs. Rs.
II. For Non-Recurring Grants
Item Description Total Total Grant Grant Balance Remarks
No of scheme Estimated grant already provided to be
Cost admissible distributed in the provided
budget in future
estimates years
of
current
year
1 2 3 4 5 6 7 8
Rs. Rs. Rs. Rs. Rs.
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III. For schemes financed partly from grants and partly from loans
Serial number Name of the
Budget Estimates for Current year
and Name of Scheme
the Local Contributions
Body Grant Loan by Local Body
1 2 3 4 5
Rs. Rs. Rs.
Revised Estimates for Current Year Budget Estimates for Coming year
Grant Loan Contributions Grant Loan Contributions Remarks
by Local by Local
Body Body
6 7 8 9 10 11 12
Rs. Rs. Rs. Rs. Rs. Rs.
13.13. The estimate for each detailed account head and for each subsidiary entry
for which separate figures are required should be rounded to the nearest thousand.
13.14.1. The provision towards encashment of earned leave of the officers and
staff should be made in the budget estimates against the sub-detailed head
“Encashment of Earned Leave under the detailed head “Salaries” 1/24 th of the pay
and allowances (employees can encash 15 days earned leave in a year). In the case
of employees belonging to vacation department, the provision for encashment of
leave should be made proportionately with reference to the rate of eligibility for
earning leave in a year.
13.4.2. It is probable that inspite of carefully prepared estimates according to
aforesaid instructions may still look to be high. Therefore the estimates and actuals
in past years may be examined and or differences noticed lump reduction should be
made for probable savings.
Travel Expenses
13.15. Opposite every item of fluctuating change, such as Travel expenses other
than fixed traveling allowances, a note should be made of the actual expenditure in
each of the past three years together with a brief explanation of any abnormal
variation. If the estimate for the coming year in any such case differs from that of
the current year, a full explanation must be given.
Office Expenses and Other items of Expenditure
13.16. The estimate for this class of expenditure requires careful sanction by the
controlling officer. The actuals for three years should be given in the “Remarks”
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column for each detailed account head, abnormal changes if any, should be specified
and excluded from the total in calculating the average of the three years preceding
justification is needed in all cases in which it is proposed to exceed the normal
average. Details should also be furnished for the items comprised in the detailed
account head “Other charges”.
Works
13.17. For petty constructions and repairs, separate estimates should be given in
the “Remarks” column for new works, works in progress and repairs, together with
the actuals for the past three years for each class. Details of new works should be
appended to the estimates in the following form.
Description of Estimated cost Budget Remarks
Work Estimate (whether sketch plans and
20 - 20 approximate estimates have
been prepared and approved
by competent authority)
1 2 3 4
Rs. Rs.
Details of all major works in progress should be given in the following form
Name Estimated Expenditure to Budget Revised Budget
of cost end of Estimate of Estimate of estimate of
Work previous year current year Current year ensuring year
1 2 3 4 5 6
Rs. Rs. Rs. Rs. Rs.
13.18. The requirements of individual departments for works debitable to the
relevant programme minor head under the concerned functional major head will be
ascertained by the Public Works Department at the time of preparation of the
Budget for the following year under the following heads.
1. Works in progress
a) Plan
b) Non-Plan
2. New Works
a) Plan
b) Non-Plan
In so far as plan schemes are concerned priority will be given and necessary
provision included in the light of ceilings prescribed in the Annual Plan. As regards
non-plan schemes provision will be made as far as possible, for all sanctioned works
80
in progress. For new (non-plan) schemes, however, the magnitude of the provision
will depend on the budget availability and ways and means position and for this
purpose, depending on the availability of resources finance department will make
provision.
Submission of departmental estimates to the Government
13.19.1. Heads of Departments and other Estimating Officers should prepare their
estimates in duplicate on the skeleton forms received from the Finance Department
and send one copy direct to the Finance Department and the other to the
Administrative Department of Secretariat. In the event of network availability in
computers system the furnishings through magnetic media (in the form of soft copy)
may be permissible which greatly relieve manual compilation and can save avoidable
delay in duplications and finalization. Unless, otherwise specified by government in
any financial year these estimates are required to be submitted to the Administrative
Department concerned by 1st October. The administrative Department should send
the estimates with their comments so as to reach the Finance Department by 15th
October.
13.19.2. The Accountant General will forward actuals of previous year rounded in
thousands and also for the six months of the current year between 15th October and
15th November. He shall also forward estimates in respect of certain heads of
account like Interest 0049/2049, Public Debt 6003/6004, Loans and Advances and
also Part-III Public Account in batches upto 15th November.
13.19.3. Punctuality in the submission of departmental estimates is essential. The
time available for examination and consolidation of the estimates is limited and delay
in single case would seriously dislocate working in the Finance Department.
13.19.4. It would be ideal if estimates are handed over in person and
acknowledgement of Finance Department obtained. Covering letters in these cases
may not be necessary. If the letter is considered indispensable they should be brief
and clear, calling for attention on such special points as may require the orders of
Government. Any separate explanatory memoranda and subsidiary statements,
which may be necessary in order to elucidate the estimates, should be sent along
with them.
13.19.5. In pursuance of the detailed exercise done by the Finance & Planning
Departments under Zero Based Budgeting for 2000-01, it is considered desirable to
spell out in detail the commitment of the Government to effect economy and
efficiency in Government expenditures. Further it is considered desirable to
streamline the procedures for issue of government sanctions for expenditure under
Plan and Non Plan Schemes with a view to providing greater flexibility to the
Secretaries and Heads of Departments. (G.O.Ms.No.135, Finance & Planning (FW:
BG) Department, dated 20-9-2000 See Appendix-IX).
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CHAPTER - 14
PREPARATION AND SCRUTINY OF PART-II ESTIMATES
Definition of Part-II Schemes
14.1.1. It has already been mentioned in paragraph 13.3 that the Part-II estimates
are the estimates of the cost of schemes involving new expenditure or abandonment
of existing revenue. Although this is the general principle to be followed, yet certain
exceptions are allowed and there are some such schemes which need not be treated
as Part-II Schemes. Moreover a scheme involving new expenditure for which
provision has been included in the budget estimates of the current year may, in
certain circumstances, become a Part-II Scheme for the next year.
14.1.2. Part-II Schemes are therefore defined more clearly and fully in paragraphs
14.2 to 14.8 below.
14.2. Increase in cadres of services or posts - Proposals to increase the cadres of
services or the number of posts of a particular kind either permanently or as a
temporary measure should be treated as Part-II Schemes, except in the following
cases:-
a. Additions to cadres of subordinate services or additional non-
gazetted posts which are required either as a temporary measure
or permanently to deal with normal increases of work according to
the existing standards of administration.
b. Temporary additions to cadres purely for temporary work, e.g.,
revision of departmental manuals, which is expected to last only
for a few months and to cost only a small amount.
c. Temporary additions to cadres of services and temporary
additional posts in the Public Works Department to supplement
the quasi-permanent and permanent cadres for the execution of
original major works in progress and minor works, for which
special temporary establishments have not been employed.
d. Additions to cadres of services or additional posts, the cost of
which is recovered together with leave and pensionary
contribution, or the cost of which is recovered in part so as to
leave only a trivial amount to be debited to State Consolidated
Fund which is recovered in part so as to leave only a trivial
amount to be debited to State Consolidated Fund.
e. Permanent retention of establishments which have been
sanctioned on a temporary basis in the first instance.
f. Extension within the budget year of temporary additions to
cadres, when such extension is considered essential.
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Note:- If work-charged establishment is replaced by temporary or
permanent staff such proposals need not be treated as Part-II
Schemes.
14.3. Machinery and Equipment/Office Expenses/Tools and plant, etc.-
The purchase of new machinery, plant or other dead stock and the purchase of
livestock or furniture on a large scale should be treated as Part-II Schemes while
provision for renewals or replacements or worn out or otherwise unserviceable
machinery, tools and plant and dead stock or of deceased livestock should be made
in Part-I of the estimate.
14.4. Grants-in-aid (Recurring).- Proposals for increased provision for the
expansion of existing services e.g., grants-in-aid to schools newly admitted to aid or
increased grant-in-aid due to the opening of higher classes in existing schools,
should be treated as Part-II Schemes.
14.5. Grants-in-aid (Non-Recurring).- The Part-II estimates include grants
not only for new works but also for works in progress or completed works for which
no part of the grants has actually been disbursed in a past year and no part is likely
to be disbursed in current year.
14.6. Loans.- Proposals for loans to local bodies for new works or to any person
or body for an entirely new object should be treated as Part-II Schemes.
14.7. Works.- The following should be treated as Part-II Schemes.
a. Every new original work in any department, the cost of which is
estimated at more than Rs.25,00,000/- and
b. In the case of irrigation works, every new work in the category of
“Extensions and improvements” the cost of which is estimated at more
than Rs. 25,00,000/-
14.8. When a scheme involving abandonment of an existing item of revenue in
whole or in part has been considered as a Part-II Scheme and provided for in the
budget estimates of a year, or when provision has been included for a scheme of
new expenditure either in the Appropriation Act for the year after consideration as a
Part-II Scheme or in the Appropriation Act pertaining to the Supplementary
Statement of expenditure, and the scheme is not likely to be introduced in that year,
it should be brought forward as a Part-II Scheme in connection with the budget for a
subsequent year. For this purpose a scheme will be regarded as having been
introduced during a year if the Government are committed to the expenditure or
some part of it during the year even though no expenditure is actually incurred or is
likely to be incurred during that year. For instance, placing an order for plant or
machinery or entering into a contract for the execution of certain work would
commit the Government to expenditure.
14.9. Part-II Schemes relating to works:- Should be accompanied by sketch plans
and approximate estimates. Detailed plans and approximate estimates should be
83
sent with Part-II Schemes relating to buildings estimated to cost Rs.10 lakh or more
while detailed plans and estimates should accompany Part-II Schemes relating to
irrigation works. Grants or Loans to local bodies for new works will not be considered
unless detailed plans and estimates have been sanctioned by the competent
authority and unless their necessity has been established. The Health, Housing,
Municipal Administration and Panchyat Raj Department should compile annually a
list of the new schemes in connection with which applications for loans have been
received. It should be in two parts : one for schemes to be financed entirely from
loans and the other for schemes to be financed partly from grants and partly from
loans. No Scheme should be included in the list unless the local body’s ability to re-
pay the required loan has been established. The schemes will be arranged in order
of priority in lists drawn up in the forms given below.
Form I - Statement showing schemes to be financed entirely from loans.
Sl. No. Local Body Nature of the Total Amount of Amount Balance
in order scheme sanctioned Loan required in required to be
of cost required 20__-20__ met in future
priority years
1 2 3 4 5 6 7
Rs. Rs. Rs. Rs.
Form-II – Statement showing schemes to be financed partly from grants
and partly from loans.
Sl. No. in Local Nature of Total Total amount to be Amount required Balance to be met
order of Body the estimated met from State in 20___-20___ in future years
priority scheme cost funds
Grant Loan Grant Loan Grant Loan
1 2 3 4 5 6 7 8 9 10
Rs. Rs. Rs. Rs. Rs. Rs. Rs.
Part-II. Schemes to be accompanied by estimates of loss of revenue or
additional expenditure.
14.10. Every Part II scheme should be accompanied by an estimate of the loss of
revenue or additional expenditure involved, in the same detail as in part I estimates,
i.e., the demand for grant (in the case of expenditure), the major, sub-major and
minor heads, the sub-heads and detailed account heads under which provision is
required should be entered, since, if the scheme is eventually accepted by the
Government the amounts required under the several heads will be added to the
part-I provision under those heads. Information should also be given as to the
ultimate cost of each scheme as well as the cost in the budget year, both recurring
and non-recurring.
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14.11.1. In estimating the cost in the budget year, the head of the department
should carefully consider when the scheme is likely to be introduced. A scheme of
new expenditure cannot be introduced until provision for it has been included in the
Appropriation Act, nor until the necessary sanction to the scheme has been accorded
by the Government. No action which commits the Government to expenditure should
be taken in anticipation of their sanction. The period which may be required for
preliminaries after the receipt of the Appropriation Act and the orders until the
personnel of the office is settled, a building rented and the necessary furniture and
equipment provided, while the opening of new school must in any case, wait till the
school year commences.
14.11.2. In the case of building schemes, provision is ordinarily included in the
budget estimates and administrative approval accorded on the basis of sketch plans
and approximate estimates. A sufficient interval should be allowed for the
preparation of the detailed plans and estimates and their approval by the head of
the department. For all new works, the according of technical sanction to the
estimates, the drawing up of contract documents, the selection of a contractor after
inviting tenders and the execution of an agreement with him are essential
preliminaries and the time required for them should be allowed. The acquisition of
land usually takes a considerable time; when land has to be acquired before a work
can be started, the provision in the first year should be limited to the cost of land.
Due allowances should also be made for conditions which affect the progress of
works in particular localities, such as seasonal rains, agricultural operations resulting
in scarcity of labour and the general difficulty in getting labour in the partially
excluded areas.
Latest date for submission of Part-II Schemes
14.12. Every Part II Scheme should be fully worked out by the head of the
department when he finds it to be necessary and sent to the Government in the
relevant administrative department of the Secretariat as soon as it is ready. No Part
II Scheme will be considered in connection with the Budget for the next year unless
it is received in the administrative department before the 1st October. The receipt of
a large number of schemes just before the closing date causes much congestion and
consequent delay in the Secretariat. Part II Scheme should ordinarily be submitted
to Government long before the 1st October.
Scrutiny of Part II by the Government
14.13. The head of each department should also submit to the Government in the
administrative department concerned not later than the 1st October a consolidated
list in order of urgency of all the Part II Schemes proposed by him with particulars
under “non-recurring” and “recurring” of the ultimate cost and the cost in the budget
year on account of each scheme.
14.14. Every Part II Scheme will, on receipt, be examined by the administrative
department concerned. If the administrative department recommends the scheme, it
85
will be sent to the Finance Department which is empowered to examine and advice
on all such schemes and to decline to provide in the estimates for any scheme which
has not been so examined. No scheme will be considered in connection with the
next year’s budget, unless it is received by the Finance Department before the 1st
November. The Finance Department may decline to consider a scheme received
there in time, if on examination further information or details are found to be
essential before the Finance Department can give its advice on the scheme.
14.15. When a scheme is sanctioned by the Government during the course of the
year by providing funds either by reappropriation of savings available in the grant or
by an advance from the Contingency Fund such a scheme need not be treated as a
Part II Scheme for making provision in the next year’s Budget.
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CHAPTER – 15
PREPARATION OF THE BUDGET
ACTION IN THE LEGISLATURE - APPROPRIATION ACT
Scrutiny Departmental Estimates by the Administrative Department
15.1. On receipt of Part-I of the departmental estimates for each head from the
Head of the Department, the administrative department of the Secretariat will
scrutinize the revised estimate for the current year and the budget estimate for the
next year, and propose such alterations thereto as it may consider necessary in the
light of any circumstances within its special knowledge and of any new sanctions
which may have been accorded after the estimates were framed by estimating
officers or which they may have omitted to take into account.
Scrutiny of departmental estimates by the Finance Department:
15.2. The Finance Department will get from the Accountant General the actuals
by detailed account heads for the several heads of Revenue and Expenditure. These
actuals are for the previous year, for the first 5/6 months of the current year
(according to the number of months for which they are available at the time) and for
the corresponding period of the previous year. On the basis of these figures, the
remarks of the estimating officers and of the administrative department concerned,
and other relevant factors, the Finance Department will examine the estimate and
make such modifications in the figures as in their opinion are justified. Copies of the
orders passed by the Finance Department on the estimates will be communicated to
the administrative department, which may communicate them to the head of the
department concerned.
Subsequent modification in the estimates.
15.3. After orders have been passed by the Finance Department on the Part I
estimates, alterations may be proposed subsequently by heads of departments and
by the administrative departments of the Secretariat with reference to any further
information which becomes available or later sanctions accorded by the Government
or supplementary statements of expenditure laid before the Legislature. No change
in the estimates amounting to less than Rs.10,000 under any detailed head of
appropriation proposed after a prescribed date in December and no modifications
whatever will be accepted after a prescribed date in January. These dates will be
prescribed by the Finance Department every year.
Preparation of Annual Financial Statement and Budget Memorandum.
15.4. The Finance Department will prepare the Annual Financial Statement or the
Budget which Comprises:
a. Summary statements of receipts and disbursement.
87
b. Detailed estimates of revenue and
c. Statement of demands for grants for gross expenditure followed by
detailed estimates, supplemented by seventeen separate volumes
containing the detailed Secretariat department wise and Head of
department wise budget.
Circulation in advance of Demands for Grants to Members of the
Legislature.
15.5. Copies of the following Budget publications will be sent to the Secretary to
the State Legislature, for circulation to the members of the Legislature at the time of
presentation of the Budget.
(1) Budget Speech.
(2) Volume-I/1 Annual Financial Statement and Explanatory Memorandum
on Budget.
(3) VolumeI/2 Statement of Demands for grants.
(4) Volume-II- Detailed Estimates of Revenue and Receipts.
(5) Volume III - Details of Demands for Grants for Non-Plan and Plan.
There are 17 parts in Volume-III, each part contains demands for
grants or departments coming under each department of Secretariat.
(6) Volume IV - Public Account
(7) Volume V - Annexures to Budget.
(8) Volume VI - Budget-in-brief.
(9) Volume VII - Annual Plan
(10) Volume VIII/1&2 - Appendices to the Budget Estimates.
(11) Volume IX - Analysis of the Demands for Grants by Ministers.
(12) Volume X - Government Commercial Undertakings Supplement to the
Detailed Budget Estimates.
(13) Notice of Demands for Grants
Contents of Budget Document
15.6. We may now consider the contents of the Budget Publications which are
presented to the Legislature year after the year.
15.7. The Budget documents generally contain four sets of figures as indicated
below:
(i) The Accounts of the previous year.
(ii) Budget Estimates of the current year as orginally presented to the
Legislature.
(iii) Revised Estimate for the current year.
(iv) Budget Estimate for the ensuing year
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15.8. The Budget Publications for the year 2010-11 contain the actual
expenditure figures for the year 2008-09, the Budget and Revised Estimate for the
year 2009-10 and the Budget Estimate for the year 2010-11. The figures of the
years previous to the Budget year are given only for comparison. No discussion or
voting is called for on the figures of earlier years. The figures of Revised Estimates
for year 2009-10 indicate how far the transactions of the year vary from the
originally estimated Budget figures. The Revised Estimates take note of actual trend
of receipts and payments during the year and are therefore, more realistic than the
original Budget Estimate.
Budget Speech
15.9. The Budget Speech contains a review of the Financial Position of the State
for the previous year, current year and the coming year. The main purpose of the
Budget Speech is to explain the policies and programmes of the Government and
how far they had been implemented during the previous year and how they are
going to be introduced and implemented in future.
Annual Financial Statement and Explanatory Memorandum on Budget
Statement of Demands for grants (Volume - I) Details of Demands for
Grants for Non-plan and Plan (Volume-III Parts 1 to 17)
15.10. The estimates of expenditure from the Consolidated Fund included in the
Budget Estimates and required to be voted by the Legislature are presented to the
Legislative Assembly in the form of demands for grants- vide Article 203(2) of the
Constitution of India. Generally, for each of the major services a demand is
presented. Each demand normally includes the total provisions required for a service
i.e. provision on account of the Revenue Expenditure, Capital Expenditure and Loans
and Advances relating to the Service. Where, however, expenditure on a service
includes both voted and charged items of expenditure, the charged items of
expenditure also are included in the demand presented for that service but the voted
and charged provisions are shown separately in that demand. In the present
accounting and budgetary procedures certain classes of receipts and receipts of
capital nature are taken in reduction of the expenditure of the receiving Department.
The major head-wise estimates of expenditure included in the Annual Financial
Statement are for the net expenditure i.e., after taking into account the recoveries.
The estimates of expenditure included in the demands for grants however show the
gross amounts, recoveries, and the net expenditure. The Statement of Demands for
Grants included in Volume-I/2 of the Budget publications gives the demand-wise
gross expenditure (both voted and charged separately) the recoveries and the net
expenditure under Non-Plan and Plan separately. At present there are 40 demands
for Grants in the State Budget. These demands for grants have been formulated
Secretariat Department wise and HOD wise. In the present structure all the
provisions relating to a HOD will be shown at one place in a particular Demand for
grant. No HOD will cross more than one demand for grant. The statement of
demands is followed by the details of demands for grants presented in Volume-III.
(Books 1 to 17). These detailed demands for grants show Head of the Department
wise details of the provisions included in the demands for grants for expenditure for
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the previous year and the budget year and revised estimates of the current year.
They also give a break-up of the estimates, i.e., details of the minor heads
(Programmes) sub-heads (Organisation or Scheme), detailed heads (Object of
expenditure) e.g. salaries, wages, travel expenses, machinery and equipment,
grants-in-aid, etc., sub-details under detailed heads like Pay, Allowances, Dearness
Allowance under detailed head "010 Salaries" etc. The gross demands for grants
which are required to be actually voted by the Legislature are presented to the
Legislative Assembly Demand-wise in the form of a Notice.
Annexures to Budget Volume - V
15.11. A number of appendices which give particulars of transactions relating to
repayment of loans to Government against the loans obtained by the State
Government, Statement showing the guarantees given by Government and still
outstanding, Statement showing Debt position etc. are shown in this volume.
Appendices to the Budget Estimates
15.12. The Appendices (Volume VIII/1) and (Volume VIII/2) to the Budget
Estimates contain (1) the particulars of the strength of Officers and Staff, the scale
of pay attached to each post, and the provision made in the Budget Estimates
towards Pay of Officers and Establishment; (2) the Major Head- wise particulars of
actual expenditure for previous year, the provisions in the Budget and Revised
Estimates of the current year and in the Budget Estimates of the next year under
each object head such as Pay, Allowances, Dearness Allowance, Office Expenses,
Grants-in-Aid, Other Charges etc., both under Plan and Non-Plan; (3) statement
showing the amounts provided for assistance to Local Bodies including Zilla
Parishads, Mandal Parishads, Panchayats etc.; (4) statement showing the provision
made in the Budget for expenditure on Scheduled Tribes; and (5) statement
showing the provision made in the Budget for expenditure on Scheduled Castes.
Government Commercial Undertakings
15.13. This is Supplement to the detailed Budget. It contains the manufacturing,
trading and profit and loss accounts and the balance sheet of the Government
Commercial Undertakings in this State. As the operations of these Undertakings are
commercial in character, it is necessary that the financial results of the Undertakings
should be expressed in the ordinary commercial form, so that the cost of
Undertaking may be correctly known. The Government system of accounts being on
a purely cash basis, liabilities will not find a place in these accounts but they should
be included if the correct position regarding the working of a commercial
undertaking is to be ascertained. It is not, therefore, sufficient to adopt the usual
form of Budget and Accounts in the case of these Undertakings. Capital,
Manufacturing, Trading and Profit and loss accounts are therefore kept for these
Undertakings by the departmental authorities in addition to the usual Government
accounts. The form of commercial accounts adopted for this purpose (called
Proforma Accounts) is determined by the Government in consultation with the
Comptroller and Auditor-General.
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Budget in Brief
15.14. This publication contains in brief, the information available in other
important Budget documents of the State and presents by means of statistical tables
and charts, the comparative picture of Andhra Pradesh finances. The information
regarding growth of expenditure in important development sectors such as
Education, Medical, Public Health and Family Welfare, Water Supply and Sanitation,
Irrigation, Power, Welfare of Scheduled Castes, Scheduled Tribes and other
Backward Classes has also been shown in the form of charts. A comparative
position of receipts and expenditure under various heads of account from the year
2001-02 is also given in this Volume.
Statement of Revenue Receipts
15.15. The estimates of Revenues are fixed based on the existing laws, rules and
orders.
Notice of Demands for Grants
15.16. As already explained, every item of expenditure has to be specifically
authorized by the legislature. According to Article 203 (2) of the Constitution of
India, the estimates of expenditure which are not charged on the Consolidated Fund
are submitted to the Legislature in the form of Demands. In pursuance of this
provision, a notice of Demands for Grants to be moved by the Minister concerned is
presented to the Legislature. In the case of Demand which concerns a single
Minister the Demand is moved by that Minister. In the case of a composite Demand
concerning more than one Minister, the Demand is moved generally by the Minister
under whose portfolio the larger part of the Demand falls.
Annual Plan
15.17. This publication deals with the annual plan allocations comprising Sectoral,
Head of Development and Scheme wise details for Budget and Revised Estimates of
the current financial year and Budget Estimate of next financial year. This
publication also give information regarding year wise Approved outlay, Budget
provision, Revised Estimate and Expenditure from 1st Five year plan onwards.
Action in the Legislative Assembly
15.18. On such days as may be fixed by the Legislative Assembly, there will first be
a general discussion in the Legislative Assembly on the Budget or any point of
principle involved therein and the assembly will then vote on the Demands for
Grants.
15.19. On a day fixed by the speaker before the lapse of the days allotted for the
moving of Demands for Grants in the Legislative Assembly, the Government may
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present to the Assembly a statement of further demands to be moved provided that
–
1. they are required for the purpose which, in the opinion of the
Governor, are of an urgent nature; and
2. they are for new matters which have not been included in the original
estimates for the year.
15.20. Such demands will be classified according to the original Demands for
Grants and the details will be shown by sub-heads and detailed account heads under
each grant. It must be under stood that all expenditure to be incurred in the coming
year should be foreseen and provided for in the Demands for Grants presented to
the Legislature and that further Demand for Grant will be accepted only in very
exceptional circumstances.
15.21. The Assembly may assent or refuse to assent to any demand or assent to a
demand subject to reduction of the amount specified therein.
Approval of the Budget by the Legislature
15.22. The Legislative Assembly have the power to assent or refuse to assent to
any demand or to assent to any demand subject to a reduction of specified amount
vide Article 203(2) of the Constitution of India. After the demands are voted by the
Assembly a bill called 'the Appropriation Bill' providing for the appropriation out of
the Consolidated Fund of the State i.e. , the moneys required to meet (a) the grants
made by the Legislature and (b) the expenditure charged on the Consolidated Fund
of the State, shall be introduced in theLegislative Assembly and it shall be considered
and passed by the Legislature. The recommendation of the Governor is required for
introduction and consideration of the Appropriation Bill by the Legislative Assembly.
The Governor has to accord his assent to the Appropriation Bill after it is passed by
the Legislature. Then it becomes the Appropriation Act which empowers the
Government to draw moneys from the Consolidated Fund of the State and spend in
accordance with the Vote of the Legislature.
Appropriation Act
15.23. After the Demands for Grants have been voted by the Assembly, an
Appropriation bill, with a schedule of the Grants made by the Assembly and
appropriations required to meet to expenditure charged on the consolidated Fund
will be published and then introduced in the Legislative Assembly, in pursuance of
article 204 of the Constitution of India. After the bill is passed by the Assembly, the
appropriation Act will be submitted to the governor for his/her assent.
Supplementary Demand
15.24. It often happens that in the course of a financial year, expenditure has to be
incurred on items and schemes for which approval of the Legislature has not been
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taken in the Annual Financial Statement (Budget) or expenditure has to be incurred
on the items and services in excess of the amount voted by the Legislature in the
Budget. It may not be practicable to obtain the approval of the Legislature as and
when an expenditure has to be incurred urgently on new items or schemes during
the course of the financial year. Hence, in such cases the expenditure is incurred by
Government by sanctioning advances from the Contingency Fund pending approval
of the Legislature. When the Legislature meets, a supplementary statement showing
the estimated expenditure on all such items is laid before the Legislature and its
approval taken in pursuance of article 205 of the Constitution of India. The advance
sanctioned from the Contingency Fund is recouped to the Fund when the Legislature
approves the expenditure on the scheme for which advance from the Contingency
Fund has been sanctioned and when the expenditure is transferred to the regular
head under Consolidated Fund.
Votes on Account.
15.25. After the budget is presented to the Legislative Assembly towards the end
of February, the general discussions thereon, voting of the Demands for Grants and
the legislation of the Appropriation Act are normally expected to be completed by
the end of March next, so as to make available the appropriation authorized for each
service for the budget year right from the commencement of the year, viz., 1st of
April. But in certain circumstances, a longer time may be allowed for general
discussion, voting of demands and the passing of the Appropriation Bill, with the
result that it may not be possible to complete the legislative work connected with
the budget on or before the 31st March and it may be necessary to continue the
work into a part of the budget year also. On such occasions, demands for advance
grants in respect of the estimated expenditure for a part of the budget year may be
presented to the Legislature in pursuance of article 206 of the Constitution of India.
Thereafter, the demands will be discussed and voted on and passed as an
Appropriation Act in the manner laid down in Articles 203 and 204 of the
Constitution of India.
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CHAPTER – 16
CONTROL OF EXPENDITURE
Definitions
16.1.1. In this Chapter, unless the context otherwise requires, the following terms
have the meanings hereby assigned to them:-
Chief Controlling Officer:- A head of a department or other officer who submits
estimates direct to the Government.
Subordinate Controlling Officer:- An intermediate controlling officer immediately
subordinate to a Chief Controlling Officer.
Disbursing Officer:- A Government officer who draws money from the treasury on
bills.
Note:- Chief Controlling Officers and Subordinate Controlling Officers are
also Disbursing Officers in respect of disbursements in their own
offices.
16.1.2. A list of Controlling and Disbursing Officers and the heads of account with
which they are concerned is given in Appendix-VI.
Appropriations – Unit and Distribution
16.2. The Budget Publications of the detailed estimates relating to the demands
for grants which are communicated to a chief controlling officer under paragraphs
15.7.2. and 15.12.2 show the budget estimates as finally fixed for the various heads
of account with which he is concerned. Figures are entered not only against the
various sub-heads but also against the detailed account heads (including sub-
detailed heads) of which they are composed. Ordinarily, a detailed head of
appropriation is the lowest unit for the purpose of appropriation, but in some cases
the provision is made under a sub-head in the absence of detailed head. For
instance, each major work under “Public Works-Original Works-Buildings” has a
specific appropriation. In such cases the detailed account head is the unit of
appropriation. Except in regard to the heads of account specified in Appendix-VII the
amount provided in the budget estimates for each unit of appropriation should be
regarded as an appropriation placed at the disposal of the chief controlling officer. In
the excepted cases, the appropriation is retained in the hands of the Government in
the administrative department of the Secretariat entered against each item.
Method of watching actuals
16.3.1. A chief controlling officer has to see that the expenditure under each unit of
appropriation is kept within the appropriation and that, if expenditure beyond the
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existing appropriation is essential, steps are taken in time that necessary
appropriation is provided by the competent authority for the additional amount
required. He must, therefore, keep a constant watch over the progress of
expenditure and also know what liabilities have been incurred but not yet paid. It is
possible to control the expenditure in either of the two following ways:-
(1) By keeping the appropriation in his own hands and watching the actual
expenditure against the appropriation for the State as a whole; or
(2) By distributing the appropriation among his subordinate controlling
officers, each of whom will in turn distribute the appropriation at his
disposal among the disbursing officers subordinate to him and making
each such authority responsible for watching expenditure against the
appropriation allotted to him. In the former case the chief controlling
officer is wholly responsible for watching the expenditure against the
appropriation while in the latter case he shares this responsibility with
his subordinate officers.
The Chief Controlling officers/ Controlling Officers are required to prepare
the distribution statements of budget allotments in respect of the heads of accounts
under their control excepting salaries including D.A., ex-gratia payments, Fixed
Travelling Allowance, payments to Home guards and Anganwadi workers, even for
the first quarter of the financial year and forward them to the Director of Treasuries
and Accounts, for scrutiny, authorization and onward transmission to the treasury
officers in the districts and Pay and Accounts Officer, in Hyderabad for Unit Officers
to draw money for meeting Treasury Controlled Expenditure.
The Treasury Officers in the Districts and Pay and Accounts Officer in the
Headquarters shall not admit any claim into audit without relevant authorization
from the Director of Treasuries and Accounts.
(as per G.O.Ms.No.68, Finance & Planning (FW:BG) Department, dated
27.3.1996)
To obviate the above operational difficulty, the following revised instructions
are issued:
In the beginning of the financial year, the HODs/ Chief Controlling Officers
of the respective departments should prepare district as well as Headquarters Offices
budget for all the sub-heads by distributing the appropriations for the full financial
year, among the various subordinate officers.
Two sets of these distribution statements should be sent to the DTA for
approval and authorization and for onward transmission to the concerned DTOs and
PAO, Another set will be sent by the concerned HOD to their respective
District/Subordinate Offices.
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These authorization statements should be issued by the DTA only once in
the year i.e. in the beginning of the year itself and will be valid for the full financial
year.
The expenditure at any point of the financial year should, however, be
regulated only on the basis of the authorized statements communicated by the DTA
on quarterly cumulative basis.
Any additional funds over and above the budget provisions, sanctioned in
relaxation of treasury control orders, shall henceforth require authorization from DTA
for drawal of amount on the above manner also.
The same procedure of authorizing and approving of the distribution
statements submitted by the District Heads of various Departments will be followed
by the D.T.O, the District Heads are permitted to distribute the amount further
between their subordinate offices for the whole year at one point of time and DTO
has to issue authorization for the whole year at one time only. The regulation of
drawal will lie on a quarterly cumulative basis.
(as per G.O.Ms.No.207, Finance & Planning (FW:BG) Department, dated
17.12.1997)
16.3.2. As a general rule, expenditure based on sanctioned scales, e.g., salaries of
permanent establishments, should be watched for the State as a whole. Where,
however, the amount actually spent depends largely on decisions to be made by the
disbursing officers, e.g., Traveling Allowances (other than Fixed Traveling Allowance)
and non-recurring contingent expenditure it is better to distribute the appropriation
among the disbursing officers. The chief controlling officers should retain in their
own hands the appropriations for the following heads of account:-
(i) 2030. Stamps and Registration
(01) Stamps – Judicial and
(02) Stamps – Non-Judicial.
a. Non-judicial – Expenses on sale of stamps.
b. Judicial – Expenses on sale of stamps.
c. Judicial – Cost of stamps.
i. Under all major heads of expenditure -
a. Salaries
b. Grants-in-aid
c. Charges payable to Governments, Departments and others.
16.3.3. Otherwise a chief controlling officer has full discretion to decide in each case
whether he will retain the appropriation in his own hands or distribute it among his
subordinates. When the appropriation is distributed, it is desirable for the chief
controlling officer to retain in his own hands a small sum from which he can sanction
additional amounts asked for by sub-ordinate controlling officers when necessary
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and each subordinate controlling officer should similarly retain a small sum in his
own hands, so that he may sanction, when necessary small additional amounts
asked for by the disbursing officers subordinate to him.
Disbursing Officer’s register of actuals
16.4.1. Every chief controlling officer should watch the progress of expenditure
continuously, and for this purpose he should require the disbursing officers to report
every month the figures of actual expenditure during the previous month and the
liabilities incurred but not yet paid. Each disbursing officer should therefore maintain
a register in Form B of disbursements and liabilities. As soon as a bill is cashed at
the treasury it should be posted in the appropriate columns of the register against
the district treasury in which the payment is made. “As soon as any cash is remitted
in the treasuries in the same year a minus entry shall be made under appropriate
unit of appropriation to reduce the total of expenditure to the extent of amount
remitted in the treasury.” In the case of salaries of village establishments, cattle
pound charges and loans disbursed under the Land Improvement Loans and
Agriculturist’s Loans Acts, it is sufficient to copy the monthly totals from the records
maintained by the disbursing officers. The adjustments, if any, made by the
Accountant General and intimated to the disbursing officer – see Paragraph 19.9
below – should be entered on receipt of the intimation.
16.4.2. After the close of each month, every disbursing officer should, after such
reconciliation with the treasury figures as may be prescribed by the chief controlling
officer in consultation with the district treasury officer, forward to the controlling
officer immediately superior to him, an extract of his account in Form B, omitting the
details leading upto the district total against serial number IV.
Subordinate Controlling Officer’s Register
16.5. The subordinate controlling officer should consolidate in Form C, the figures
on his own register of disbursements Form B and the figures contained in the
extracts of accounts received from the disbursing officer’s subordinate to him. The
disbursements pertaining to each unit of appropriation should be grouped by
districts. The subordinate controlling officer should, after such reconciliation with the
treasury figures as may be prescribed by the chief controlling officer, forward an
extract of his register in Form C to the chief controlling officer showing only the
totals against each serial number except serial numbers VI and IX, which should be
omitted.
Reconciliation by disbursing officers, etc.
16.6. A list of disbursing officers and subordinate controlling officers who are
required to reconcile their figures with the treasury figures before they forward them
to the immediately superior controlling officer is given in Appendix – VII. They
should see that the reconciliation work is completed not later than the 4th of each
month. Disbursing and subordinate controlling officers included in the list who are
stationed in or near the district headquarters will send their clerks to the district
97
treasury for the purpose of reconciliation. Those who are stationed away from the
district headquarters will also send their clerks to the district treasury for the
purpose of reconciliation if they have been specially authorised by the chief
controlling officer’s concerned to do so; otherwise, they will transmit their accounts
to their superior officers without reconciling them with the treasury figures.
Disbursing and subordinate officers who are not mentioned in Appendix – VIII will
transmit their accounts to their superior officers without reconciling them with the
treasury figures.
Chief controlling officer’s register and reconciliation of figures
16.7.1. A chief controlling officer should consolidate in Form C the totals of his own
expenditure Form B and that shown in the extracts from the registers of subordinate
controlling officers in the manner prescribed for subordinate controlling officers. He
should send a clerk of his office to the Accountant General’’ Office with the
departmental registers quarterly on a date to be fixed to each department by the
Accountant General. The clerk should, with the assistance of the Accountant
General’s staff, compare the departmental figures with those recorded in the
Accountant General’s books. A statement of discrepancies will be prepared in
duplicate and analysed in two columns one showing the adjustments to be made in
the Accountant General’s books and the other showing the adjustments to be made
by the chief controlling officer. The Accountant General’s office will keep one copy,
and the clerk will take the other back to the office, where the necessary adjustments
should be made be effected in the department registers. The chief controlling officer
should inform the Accountant General that this has been done. The Accountant
General will likewise make the necessary adjustments in his books and inform the
chief controlling officer that he has done so. The latter should then send a certificate
to the Accountant General stating that the figures in his registers have been
reconciled with those in the books of the Accountant General. This certificate of
reconciliation should invariably sent to the Accountant General as otherwise the out
standings as per the latter’s books will figure these transactions as unreconciled.
16.7.2. If the chief controlling officer’s office is outside Hyderabad city, he should
send to the Accountant General, on or before the 28th day of the month following
that to which the accounts relate, an extract in Form C showing the figures under
each minor head, sub-head of appropriation and detailed account head, except the
adjustments communicated by the Accountant General and figures against serial
numbers IX to XI. The Accountant General will check the figures with his own
accounts and he and the chief controlling officer will be jointly responsible for the
reconciliation of differences in the figures and the rectification of discrepancies in
classification.
Accountant General’s adjustments
16.8. The Accountant General will inform a chief controlling officer of all
expenditure for which the latter is responsible and which has been adjusted in the
accounts either by the Accountant General himself as in the case of inter-
departmental adjustments or through the Central Account Section of the Reserve
98
Bank of India, Nagpur e.g., inter-Governmental adjustments or expenditure in
England. The chief controlling officer will enter the adjustments directly in his own
account in Form B or will communicate them to his subordinate officers for entry in
their accounts, according as the charge is one for which he has retained the
appropriation or one for which he has distributed the appropriation to his
subordinate officers. Care should be taken to avoid double entries in respect of
adjustments.
Special Procedure for Public Works and Forest Departments.
16.9.1. The procedure laid down above applies to expenditure in the Public Works
and Forest Departments when the officers meet the charges by drawing bills on the
pay and Accounts Office or on treasuries e.g., Salaries of officers and establishments
and incidental charges in the Public Works Departments officers in the Hyderabad
city under the control of the Chief Engineer and charges incurred by the Chief
Conservator of Forests. As regards the mufisial officers of the Public Works
Department, the reconciliation, should be effected by the Superintending Engineers
concerned by means of monthly statements of accounts and discrepancies. In regard
to the charges which these departments meet by drawing cheques on the treasury,
the accounts compiled by the Accountant General are based on the initial accounts
maintained by the departmental officers themselves and the procedure for the
control of expenditure is therefore some what different as indicated below:-
16.9.2. Public Works Department:- The Divisional Officers furnish all the
information necessary for the watching of expenditure. The Divisional Officer should
prepare a monthly statement in Form F (Form X in the P.W.A code) for each major
head of account. This statement should show the various sub-major , minor heads,
sub-heads and units of appropriation or individual works for which specific
appropriations have been sanctioned by a higher authority as well as the
appropriation therefore as modified from time to time. If a lumpsum appropriation
has been placed at the disposal of the divisional officer for more than one work, they
may be grouped together and only the total shown. The expenditure incurred under
each unit of appropriation should be posted in the relevant column from the register
of works and the schedules of works expenditure. For suspense heads, the nets
credits or debits alone need be posted. Un-discharged liabilities and anticipated
credits should be separately recorded in the column provided for the purpose.
16.9.3. The statement should be completed within a week after the date fixed for
closing of the divisional accounts and a copy forwarded to the Superintending
Engineer. The latter will consolidate the statements received from the divisional
officers into a circle report in Form G (Form Y in the P.W.A. Code) and send a copy
to the Chief Engineer. The Chief Engineer will check the accounts with those in the
Accountant General’s office following the procedure prescribed in paragraph 19.7.1
and 19.7.2 and communicate any discrepancies noticed between the departmental
and the Accountant General’s accounts to the Superintending Engineers for
reconciliation. Corrections, if any, intimated by the Chief Engineer should be
incorporated by the Superintending Engineer in his accounts and communicated to
the Executive Engineer.
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16.9.4. The Chief Engineer will review the progress of expenditure for each circle
with the help of the circle report and also consolidate the circle statements in Form
G (Form y in the P.W.A. Code) for the purpose of reviewing the progress of
expenditure for the whole State.
Note The Electrical Engineer and Civil Officers acting as Public work
disbursers should forward a monthly statement in Form F (Form X in
the P.W.A. Code ) in duplicate direct to the Chief Engineer.
16.9.5. Forest Department:- The disbursing officers should send to the
Conservator of Forests in Form H a progressive statement of expenditure for each
moth compared with appropriations, so as to reach him within 3 days after the date
fixed for closing the divisional accounts. This statement should be completed from
the monthly divisional accounts forwarded to the Accountant General. The District
Forest Officer should also submit to the Conservator every month three days after
the monthly accounts are sent to the Accountant General a statement in Form J of
the progress of expenditure on individual works sanctioned by the higher authority.
The details of expenditure under contingencies should be watched through the
contingent register.
16.9.6.1. The Conservator should consolidate the summaries under the several
heads of account obtained from the Divisional Forest Officers in Form H and J along
with his own expenditure and that shown in the statements of District Forest Officer
in a progressive statement for the whole circle in Form K.
16.9.6.2. The Conservator should also prepare a return in Form H for the circle as
a whole, and send it to the Chief Conservator so as to reach him not later than 25th
of the month. The Chief Conservator of Forests will also obtain similar statements
for each month from such other officers not attached to any Conservator of Forests
and then consolidate his own expenditure after reconciliation with those P.A.O.,
Hyderabad and that shown in the circle and other returns in a single statement in
Form K so that he may watch the expenditure of the department as a whole against
the appropriations. He should also reconcile the statement in Form K with audited
figures which will be verified by him by deputing his staff to the office of the
Accountant General and furnish a certificate of reconciliation to the Accountant
General.
Broadly the accounts of the State are two types i.e. Civil accounts
composing of establishment, Office expense and other incidental expenses not
coming under the purview of Works Accounts. The Civil Accounts are operated,
controlled and accounted for by the Treasuries and Accounts Department, while the
Works Accounts are operated by the Divisions of respective Engineering
Departments viz., Roads & Buildings, Panchayat Raj, Public Health and Forest and
accounted for by them directly to Accountant General. Since, the Works Accounts of
an engineering division are accounted for by the Executive Engineer to Accountant
General, Govt. is not in a position to get the expenditure particulars in time and
requiring it takes 3 to 4 months to get the consolidated expenditure figures from
Accountant General. In respect of Irrigation Sector which is under the payment
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control of Pay and Accounts Organization the expenditure figures are available on
weekly basis. Under, the Pay and Accounts System both Civil & Works Accounts are
combined and bills are paid after cent percent pre-check. The audit and accounting
procedure was evolved in consultation with C & A.G., which has been updated and
elucidated in the Pay and Accounts Officer (Works Accounts) Manual which is
exhaustive and covers all the facets of Works Audit and Accounts.
The Organization of Pay and Accounts Office Works is also being
computerized and likely to become operational from 1.4.2001. The package already
developed and ready for use will help the Govt. to have day to day picture of the
expenditure in relation to Budget and funds released.
In respect of other Departments dealing with Public Works there is no
adequate system of pre-audit and timely information of expenditure in relation to
Budget and Funds on the transactions made by them. In some Departments
expenditure is being incurred much in excess over the budgetary provisions. The
Government have also been experiencing difficulty in collecting the expenditure
particulars from the other works executing Departments.
In case of Irrigation and R & B Departments, the utilization of Budget and
Regulation of Expenditure on Works is regulated by way of authorization of LOC
while in case of Panchayat Raj and Public Health Departments the grants released by
a sanction are operated through P.D. accounts and Deposit account and Cheques
drawn directly through Banks. In Forest Department neither the LOC is issued nor
Payments are made through Treasury or Pay and Accounts Office Works. The
Expenditure is incurred by drawal of Cheques directly on Banks against the budget
provision.
In order to bring about uniformity in pre-audit and account keeping in all
the Departments dealing with Public Works and to have effective computerized
financial management in the areas of expenditure, Govt. after careful consideration
of the matter introduce LOC system for release of funds & the payments in Roads &
Buildings, Public Health, Engineering Wing of Panchayat Raj and Forest Department
shall be made by Pay and Accounts Officers (Works) in Irrigation Department with
effect from 1.4.2001. This order is applicable only for Works Expenditure. The Civil
Accounts i.e. Establishment claims of the above Departments will however continue
to be with the treasury.
Finance and Planning (Projects Wing) Department will issue separate
working instructions about the jurisdiction of the Pay and Accounts Officer /
Assistant Pay and Accounts Officers. All the Works Payments from 1.4.2001 shall be
made only against the LOC authorized by the Govt. from time to time. The detailed
guidelines for authorization LOC and payments by the Pay and Accounts Officer
Works will also be issued separately.
(G.O.Ms.No.60, Finance & Planning (FW:BG) Department dt. 30.3.2001).
101
CHAPTER –17
SAVINGS IN APPROPRIATION – EXPENDITURE NOT PROVIDED FOR
IN THE BUDGET ESTIMATES – REAPPROPRIATIONS –
SUPPLEMENTARY APPROPRIATIONS – SAVINGS IN OR EXCESSES
OVER THE FINAL APPROPRIATIONS.
17.1. The preceding chapter describes the procedure laid down for watching the
progress of expenditure against the appropriations. The present chapter describes
the action to be taken when necessary, as a result of this control of expenditure. It
has to be remembered that an appropriation is operative only until the close of the
financial year and that any unspent balance then lapses and is not available for
utilisation in the following year.
I. SAVINGS IN APPROPRITIONS
17.2.1. The progress of expenditure month by month may indicate savings in the
appropriations shown against the several sub-heads in the detailed budget estimates
of grants. There are several possible reasons for such savings, such as, over
budgeting or postponement of or economy in expenditure.
17.2.2. In fact, since there are almost invariably such savings in the appropriations
for several classes of grants-in-aid, irrigation , public and electricity works and loans
and advances, lumpsum deductions from the appropriations under these heads are
usually made on this ground in the budget estimates, subject to the condition that, if
the net sum provided under the concerned heads is likely to be exceeded
supplementary appropriations will be applied for and obtained in due course. Savings
should not be kept in reserve by the disbursing or controlling officer to meet possible
unforeseen excesses under other heads or to cover new expenditure which would
normally be provided for in the next year’s estimates. All savings should, when they
come to notice, be immediately surrendered to the Finance Department through the
Administrative Department concerned with full explanations as to how they came
about. The Finance Department will issue orders resuming the savings and holding
them under the grants concerned keeping the savings in respect of the voted
appropriation and the charged appropriation separately in respect of each grant.
17.2.3 Savings reported under a grant in which a deduction has been made for
probable savings will be immediately reappropriated by the Finance Department
against that deduction until the whole of the deduction has been covered by such
reappropriations.
II. EXPENDITURE NOT PROVIDED FOR IN THE BUDGET ESTIMATES
17.3.1. The appropriations against the several detailed heads as shown in the
original budget estimates should not ordinarily be exceeded. The estimates provide
for all items of expenditure for the financial year as far as they can be foreseen, and
within the limit of available funds. Proposals for fresh expenditure not provided for in
102
the estimates in the course of the year are therefore not justified in ordinary
circumstances and should not be made, unless there are very special reasons.
17.3.2. Unavoidable and unforeseen circumstances may, however, sometimes arise
in the course of a financial year making it necessary to incur urgently fresh
expenditure under one or more detailed heads or to incur expenditure on a new
service not contemplated in the original budget estimates. In such cases, the
procedure for providing the requisite funds is as follows.
i. Savings in other appropriations by postponement or curtailment of less
urgent expenditure included in the same grant (charged or voted
portion as the case may be) may be reappropriated for the purpose,
except when the additional expenditure is on account of a new service.
ii. If the above mentioned course is not possible, a supplementary
statement of expenditure should be presented to the Legislature, as
laid down in Article 205 of the Constitution.
17.3.3. Savings within a grant should not be reappropriated to meet additional
expenditure until the deductions made for probable savings, if any, in the grant
(charged or voted) have been covered as described in the paragraph 20.2.3. But it is
in all cases are duty of the controlling officer who for special reasons desires to incur
in the course of a year fresh expenditure not provided in the budget estimates for
the year to examine carefully whether fresh expenditure cannot be offset by the
postponement or curtailment of less urgent expenditure for which provision has
been made.
17.3.4. (I) The approval of the Legislative Assembly to any additional expenditure
over the amount voted by it for the gross expenditure in a grant will be taken by
means of a supplementary grant.
17.3.5. Expenditure on a ‘New Service’ not contemplated in the budget estimates
for the year should not be incurred whether the expenditure in charged or voted and
whether it can be met by reappropriation or not until is included in a supplementary
statement of expenditure presented to the Legislature and eventually in an
Appropriation Act. If the expenditure can be met from the saving within the grant,
wholly or in part, it will be sufficient if a token sum of Rs.1,000/- or the balance
actually required, as the case may be, is included in the supplementary statement of
expenditure.
17.3.6. Pending the authorisation of funds by the Legislature in the manner
indicated above, an advance may be sanctioned by the Governor from the Andhra
Pradesh Contingency Fund to enable urgent expenditure being incurred on a “New
Service” or on an “Existing Service”. The accounting procedure to be followed for the
initial debit of the advances to Andhra Pradesh Contingency Fund and the final
transfer of the expenditure on each scheme to the appropriate heads of account in
the Consolidated Fund will be found in Appendix V-B in Part-III. When a proposal
involving new expenditure not contemplated in the budget estimates but not on a
103
new service is submitted to the Government and the expenditure can be met by
reappropriation of funds, should not be provided by reappropriation in anticipation of
the Government’s sanction to the proposal, since if the sanction is not given or is
delayed the funds so provided will lapse wholly or in part. In order to avoid such
lapses, the applications for sanction to the expenditure and for reappropriation of
funds should be submitted together.
17.3.7. When an additional appropriation is required urgently in a case not involving
a new service and no savings are foreseen, the authority concerned should apply to
the administrative department of the Government for permission to incur the
expenditure. That department may, with the concurrence of the Finance Department
sanction or authorise the incurring of the expenditure provided it can certify that the
additional expenditure can be met from savings within the grant. In such cases
necessary reappropriation of funds should be sanctioned as early as possible during
the course of the year after the additional expenditure is sanctioned. If, however,
the additional expenditure cannot be met from savings within the grant, and if it is
considered urgent, the Administrative Department should approach the Finance
Department for sanction of an advance from the Andhra Pradesh Contingency Fund
before the expenditure is actually incurred, pending the authorisation of funds by the
Legislature. In respect of cases where advances, have been sanctioned form the
Andhra Pradesh Contingency Fund, the Administrative Department concerned will be
responsible for sending to the Finance Department proposals for supplementary
estimates for recoupment of advances sanctioned from the Contingency Fund. The
controlling officer in respect of expenditure will be held responsible if a
supplementary appropriation obtained on this recommendation is found to have
been unnecessary.
NOTE The Government will decide whether additional expenditure proposed
in the course of a year is expenditure on a new service or not with
reference to the rulings of the Committee on Public Accounts on the
subject incorporated in a pamphlet issued by the Finance Department.
CRITERIA FOR TREATING EXPENDITURE AS "NEW SERVICE/NEW
INSTRUMENT OF SER.VICE"
New Service: The expression New Service occurs in Article 115(1)(a) and 205(1)(a)
of the Constitution of India. According to the established practice, the expenditure
arising out of a new policy decision (not brought to the Legislature’s notice earlier)
including a new activity or form of investment shall be regarded as an item of New
Service.
Sl. Item of Expenditure Monetary Limits
No.
1. Expansion of staff in existing
Departments:
i) Employment of additional staff When the cost exceeds Rs.2 lakhs
when it arises out of the adoption (recurring) and Rs.3 lakhs (Non-
104
of a new policy by the Government recurring) the scheme as a whole,
i.e. the sanction or increase of be treated as a scheme of 'New
cadres of service or number of Service'. (The entire cost of
posts of a particular kind (either establishment, building, equipment,
permanently or as a purely other amenities etc., should be
temporary measure) e.g. Sanction taken into account for the purpose
of an additional Mandal Revenue of this limit).
Officer in each of the Mandal
consequent on the introduction of a
new scheme of Governmental
activity like Public Distribution
System.
ii) Employment of additional staff for When the cost exceeds Rs.2 lakhs
the expansion of an existing service (recurring) and Rs.3 lakhs (Non-
i.e. expenditure on a New recurring) the scheme as a whole,
Instrument of a Service like the be treated as a scheme of 'New
opening of a new school or starting Service'. (The entire cost of
of a new scheme in the Industries establishment, building, equipment,
Department, Animal Husbandry other amenities etc., should be
Department etc., though similar taken into account for the purpose
schemes are already under of this limit).
operation.
iii) Employment of additional staff for When the cost exceeds Rs.2 lakhs
re-organization of an existing per annum (recurring) or Rs.3 lakhs
administrative unit such as the (non-recuring) taking the scheme as
bifurcation of Revenue or a Police a whole, it will be treated as a
district or the creation of new scheme of 'New Service'. (The entire
administrative unit. e.g. A new cost of establishment, building,
Public Works Circle, Establishment equipment, other amenities etc.,
of Mandals in place of Taluks, etc. should be taken into account for the
purpose of this limit).
Note:- The following classes of
expenditure need not be treated as
'New· Service'.
i) Employment of additional staff for
a purely temporary need for a
specific period not exceeding one
year irrespective of the amount of
expenditure involved. If the
additional staff is likely to be
Continued for more than one year
though initial sanction is limited to
one year the expenditure shall be
treated as 'New Service' if the cost
exceeds Rs.2 lakhs (recurring) or 3
lakhs (non-recurring).
105
ii) Employment of additional staff for
normal increase of work involving no
change in policy or the sanction of
any new scheme.
iii) Employment of additional staff in
pursuance of a policy of Government
approved by the Legislature.
2. Works. When the cost of a new work
exceeds Rs.10 lakhs.
In regard to the expenditure on
works relating to new schemes
which involve expenditure on staff,
equipment etc., the cost of the
scheme as a whole should be taken
into account for this monetary limit.
3. Expenditure to be met from lumpsum When the cost exceeds Rs.25 lakhs.
provision in the Budget. Note:- Even when when a lumpsum
provision is made in the Budget for
works, the expenditure on the work
will be treated as on ‘New Service’ if
the cost exceeds Rs.25 lakhs.
4. Tools and Plant / Machinery and When the cost exceeds Rs.10
Equipment lakhs for the purchase of additional
machinery etc.
Individual purchases need not be
treated as a ‘New Service’
irrespective of cost so long as there
is specific provision in the budget for
Tools and Plant. Where specific
provision is not included in the
budget and when the cost exceeds
Rs.10 lakhs the purchase of Tools
and Plant will constitute ‘New
Service’.
5. Expenditure on new objects and When the expenditure is
purposes. estimated to exceed Rs.1 lakh
(recurring) or Rs.3 lakhs (non-
recurring). (If a scheme of this kind
has been discontinued for a period
of over two years and is revived it
shall be treated as a ‘New Service’).
106
6. Committees constituted by the When the expenditure is
Government from time to time. estimated to exceed Rs.1 lakh per
annum (recurring) or Rs.3 lakhs
(non-recurring). (if a scheme of this
kind has been discontinued for a
period of over two years and is
revived it shall be treated as ‘New
Service’).
7. Grants and Contributions. When the amount involved
exceeds Rs.l.2S lakhs (recurring) or
Rs.5 lakhs (non-recurring). Grants-
in-aid, Contributions, the like of
which has not been voted in the
past, if it exceeds Rs.50,OOO/-
recurring or non-recurring.
Note:- If some provision is made in
the year's budget or in
supplementary statement of
expenditure for a specific purpose
and if additional grant or
contribution is to be paid for that
purpose over and above
the provision it constitutes 'New
Service' if the additional amount to
be paid exceeds Rs.2 lakhs. But in
cases where grants-in-aid is paid to
institutions like Municipalities,
Panchayat Raj Institutions,
Universities or Aided Institutions
etc., towards the salaries of the
Lecturers, Teachers etc., in respect
of the Colleges, Schools admitted
under Grants-in-aid, the additional
grants irrespective of the amount
will not constitute 'New Service' if
the policy of the Government to pay
the grant-in-aid to the extent of
salaries etc., of such Institutions was
brought to the notice of the
Legislature previously.
8. Revision of scales of pay When the revision of a scale or
scales of pay or special pay involves
an extra cost of over Rs.5 lakhs per
annum.
107
Note:- The expenditure on sanction
of increase in the rates of D.A., T.A.
and other compensatory allowances,
need not be treated as on 'New
Service'.
9. Experiments, Investigations and Need not be treated as a 'New
demonstrations. Service'.
Note:- All expenditure of this
character incurred each year without
fruitful result should be reported to
the Accountant-General for
incorporation in the Appropriation
Accounts with suitable explanation
for report to the Public Accounts
Committee in due course. For this
purpose each department of the
Secretariat should send a
consolidated statement of such
expenditure to the Fin. & PIg.
(Fin.Wing) Department every year
by the 31st May. 'NIL' return also
should be sent to the Fin. & PIg.
(Fin. Wing) Department.
10. Loans to Government Companies, i) In the case of loans for which
Local Bodies, Private parties etc. certain provision is made in the
Budget, if the total amount of
loan granted exceeds the original
Budget provision by Rs.I0 lakhs or
10 percent whichever is higher.
Exception:- In the case of loans
where the policy of Government
was to sanction loans for any
purpose, the limit of Rs.I0 lakhs
need not be applied provided this
policy like sanction of loans for
Agriculture inputs, loans to
Government Servants for House
Building Advances etc.
ii) In the case of loans for new
purposes for which no provision is
made in the budget if the loan
granted exceeds Rs.I0 lakhs.
108
11. Investments in Government Companies i) Setting up of a new Government
and Departmental Undertakings. Company or splitting of an existing
Company or amalgamation of two or
more Government Companies will
constitute 'New Service'.
ii) Additional investment in an
existing departmental undertaking of
Rs.80 lakhs and above.
iii) Additional investments in an
existing Government Company of
Rs.20 lakhs and above in case of
Companies with a paid up capital of
eupees one crore and below and
Rs.40 lakhs and above in case of
Companies with a paid up capital of
more than rupees one crore.
12. Investments in Private Sector i) Investments in share capital of
Companies and Private Institutions by Private Sector Companies /Private
Government. Institutions to be made for the first
time whatever be the magnitude will
constitute a 'New Service'.
ii) Additional investments in share
capital to existing private sector
Companies / Private Institutions of
Rs.10 lakhs and· above in case of
Companies with a paid up capital of
Rs. one crore and below, and Rs.20
lakhs and above in case of
Companies with a paid up capital of
more than Rs. one crore.
13. Ways and Means Advance Need not be treated as a 'New
Service' nor covered by advances
from the Contingency Fund; but
they must be brought to the notice
of the Legislature during the course
of the Financial Year.
14. Subsidy involved in concessional sales i) A subsidy when introduced for
such as sale of raw materials to Private the first time becomes a 'New
Institutions at concessional rates, Service' if it exceeds Rs.1.25 lakhs
subsidized sale of pesticides, (recurring) or Rs.5 lakhs (non-
agricultural implements etc. recurring).
109
ii) Additional subsidy caused by
increase in the rate of subsidy,
extension of scheme to more
areas etc., should be treated as
'New Service' requiring the
approval of Legislature if it
exceeds:-
a) Rs. 10 lakhs in the case of
subsidies which are passed on to
the Public.
b) Rs.4 lakhs in case where the
beneficiaries are institutions.
15. Changes in classification of Expenditure on existing service
expenditure under one head but involving
provision of funds under a different
head within the same section due to
change in classification of
expenditure need not be considered
as expenditure on 'New Service'.
Explanation:- Where provision for
an existing service has been made
either in the Revenue, Capital or
Loan section and it is proposed to
change the character of service by
transferring it from the existing
section to any other section it will
constitute a 'New Service/New
Instrument of Service' if the limits
prescribed for such expenditure are
exceeded.
16. Write off of Government loan. Above Rs.50,000/- (individual
cases).
General: Cases already approved by the Legislature, but where the expenditure
is subsequently expected to exceed appreciably the amount originally
intimated to the Legislature need not be treated as 'New Service'. But
information regarding large variations should be given in the Budget
Memorandum. Full information should be furnished to the Fin. & PIg. (Fin.
Wing) Department by the Departments of the Secretariat· in time for
incorporation
110
The following schemes need not be treated as on 'New Service' whatever
be the cost involved:
i) Replacement or repairs to an asset of the State Government damaged or
destroyed by floods, cyclone, fire or unforeseen causes provided that the
service which the asset 'gives is not changed and that the asset in the public
interest is required to be replaced immediately.
Note:- The formula is applicable also to reconstruction or replacement of· an
asset necessitated by wear and tear if the service intended to be provided
by such re construction or replacement is not different from or superior to
that which was Originally, provided or intended.
ii) 'Expenditure by Government departments or Grants to local bodies
towards repairs of flood damages on roads:- Expenditure by Government
Department towards repairs, restoration of damaged works due to cyclone,
floods etc., and Grants to local bodies for special repairs to roads even though
such special repairs are not necessitated by floods, cyclones or other
unforeseen causes but by the omission of the local bodies to effect ordinary
repairs. " .
iii) Additional expenditure 'due to the continued employment after the expiry of the
period originally fixed, of a special staff which has been appointed for a specific
piece of work, and for which the Legislature has voted funds for a specific
period.
iv) Diversion of a scholarship for the study of one technical subject at one
institution for the study of the same or another subject in another institution.
v) Debit of expenditure for the same purpose to a grant other than that under
which it was originally voted by the Legislature due to change in classification.
vi) Expenditure on relief measures due to drought, floods, cyclones heavy rains
etc.
(G.O.Ms.No.265, Finance & Planning (FW:BG) Department dt. 15.5.1990).
I. REAPPROPRIATIONS
17.4. Reappropriations as between different grants or between Revenue, Capital
or Loans sections within the same grant or between the charged and voted sections
of the same grant are not permissible, but reappropriations between units of
appropriations within a grant may be made, as and when they become necessary in
the course of the financial year, except in the following cases:-
i. From any sub-head which takes credit for probable savings until
sufficient savings to cover that credit have been surrendered to the
Finance Department.
111
ii. For expenditure, whether charged or voted, on a ‘New Service’ not
contemplated in the budget estimates until provision has been made
for the purpose in an Appropriation Act.
iii. Credits found to be more than anticipated under the sub-heads
accommodating recoveries of expenditure will not be available for
reappropriation. As the Demand for Grant, original or supplementary, is
made for the Gross expenditure without taking into account deductions
on account of recoveries, credits on account of recoveries of
expenditure should be ignored for the proposes of sanctioning
reappropriation of funds for obtaining supplementary grants.
NOTE 1 The term Recoveries represents Credits taken under a particular
head of account with per contra debit to another head of account.
NOTE 2 In the case of original works budgeted for under “2216 Housing“
and “4216 Capital Outlay on Housing”, “2701 Major &Medium
Irrigation”, “2711 Flood Control and Drainage”, “2801 Power” “2059
Public Works”, “4701 Capital Outlay On Major and Medium
Irrigation”, “4711 Capital Outlay on Flood Control Projects, “4702
Capital Outlay on Minor Irrigation”, “4801 Capital Outlay on Power
Projects”, “4059 Capital Outlay on Public Works”, and other
relevant, functional major heads, the units of appropriation are the
provision for each major work and the lumpsum provision for minor
works. If in the course of the year, a major work becomes a minor
work and vice-versa, the expenditure will continue to be debited to
the unit under which provision has been made in the budget, the
change in classification be given effect to in the succeeding year if
the work is likely to be carried forward into that year.
17.5. Reappropriations should be from one unit if appropriation to another, the
unit heads not being those accommodating recoveries. Reappropriation is
permissible only when a saving under one head of account and an excess under
another are known or anticipated with reasonable certainty or when it is deliberately
proposed to curtail expenditure under one head with a view to incurring more urgent
additional expenditure under another. Deliberate reappropriation from one unit head
to another as a temporary device in the expectation of restoring the diverted amount
from savings which might occur under other heads later in the year is objectionable
and irregular. Reappropriations should invariably be in multiple of Rs.1,000/-.
17.6.1. Administrative departments of the Government and the Heads of
Departments and other authorities mentioned below may, subject to the general
restrictions imposed in paragraph 17.4 and any other special restrictions imposed in
particular cases, sanction reappropriations, in respect of either charged or voted
expenditure from one major head of account to another within a grant in respect of
which they are the Chief Controlling Officers, provided that –
112
a. the expenditure is under the general control of the administrative
department concerned or the general or direct control of the head of a
department or authority sanctioning the reappropriation;
b. the reappropriation does not involve the undertaking of recurring
liability, that is a liability which extends beyond the financial year in
question;
c. It is not for the purpose of meeting expenditure on an object for which
no provision has been made in the Appropriation Act or Appropriation
Act pertaining to the supplementary statement of expenditure for the
year; and
d. reappropriation of funds should not be sanctioned by the Heads of
Departments from Plan allotments to Non-Plan expenditure and vice-
versa. The Heads of Departments and other Chief Controlling Officers
should not also sanction reappropriation of funds to any other detailed
heads from the provisions made under “Salaries and Travel Expenses”
and vice-versa. Reappropriation of funds should not also be sanctioned
by the Heads of Departments and other Chief Controlling Officers from
any other detailed heads to the detailed head “Office Expenses”,
except for meeting expenditure on “Service Postage, Telephone and
Telegram Charges" and “Water and Electricity Charges“. If it is
considered essential to sanction such reappropriations under
extraordinary circumstances the Heads of Departments should send
such proposals to the Finance Department through the Administrative
Department of the Secretariat concerned for sanctioning
reappropriation of funds on the merits of each case. In all such cases
the special grounds on which the proposals are sent should be clearly
explained in each case. Finance Department is also empowered to
declare other items also inappropriable at their discretion.
Note-1Proviso 17.6(b) does not apply when the undertaking of the liability
has already been sanctioned with the concurrence of the Finance
Department and the reappropriation is made merely to give effect to
the sanction.
Note-2Proviso 17.6(c) does not apply to the provision of funds by
reappropriation by the competent authority for expenditure which the
department concerned expected to incur in the preceding year but
unavoidably had to carry forward to the current year e.g., expenditure
on a work in progress which the department concerned excepted to
complete and pay for in the preceding year and for which provision
was included in the Appropriation Act for the current year.
Note-3The Heads of Departments and other Chief controlling officers can
reappropriate funds from all the detailed heads other than “Salaries
and Travel Expenses” under one sub-head to the detailed heads
113
“Salaries and Travel Expenses” the reappropriations can be made only
from “Salaries” to “Salaries” and from “Travel Expenses” to “Travel
Expenses” under different sub-heads.
The Heads of Departments and other Chief Controlling Officers and also
reappropriate funds from the detailed head “office expenses” under one sub-head to
the detailed head “Office Expenses” under another sub-head for all purposes falling
under “Office Expenses”.
Reappropriation of funds - Delegation of powers to Heads of Department:
As a part of the fiscal reforms, Government had delegated certain powers;
to the Heads of Departments to reappropriate funds at their level subject to certain
restrictions. The above delegation of powers is being reviewed by the.' Government
from time to time and it is felt necessary to bring all these , instructions on
delegation of powers in one circular. The following consolidated instructions on
delegation of powers at the level of Heads of Departments is ordered.
Powers delegated to Heads of Departments to make reappropriations in
the following cases:
i. Reappropriations between Revenue to Revenue, Capital to Capital and
Loans to Loans within the same Grant.
ii. Reappropriation from one Unit of appropriation to another except under
recoveries Unit Heads.
iii. Reappropriations to the detailed Heads 130 Office Expenses/131 Service
Postage, Telegram and Telephone Charges - 133 Water and Electricity
Charges in the Revised Classifications, from other non-salary detailed heads
but not vice-versa.
iv. Reappropriation from any other Heads to 010 Salaries and 013 Dearness
Allowances but not Vice-versa.
v. Reappropriation within the non-salary O&M both under Plan and Non-Plan
except '270 Minor Works', '272 Maintenance',
vi. Reappropriations from one detailed head to another under 'Salaries' and
'Travel Expenses' and from all the detailed heads under sub-heads other
than 'Salaries' and 'Travel Expenses' to any detailed heads under another
sub-head or within the same sub-head.
No reappropriations are however permitted in respect of the following
cases:
i. From one Grant to another Grant.
114
ii. Between Revenue, Capital and Loans Sections even in the same Grant.
iii. Expenditure constituting New Service.
iv. From Lump sum provision to any other Head.
v. From or to 311 Grants-in-aid towards salaries 312 Other Grants-in-Aid.
vi. When no provision has been made in the Appropriation Act or Appropriation
Act pertaining to the Supplementary Statement of Expenditure for the year.
vii. From Plan to Non-Plan.
viii. Non-Plan Salary Heads to Plan.
ix. From or to the detailed heads 512 Purchase of Motor Vehicles. 530 Major
works. 270 Minor Works, 272 Maintenance. 520 Machinery & Equipment,
211 Materials and Supplies.
x. From any Head to give loans and advances to the employees under the
Section Loan Account.
xi. The Heads of Departments are not authorized to make reappropriations
during 4th quarter of financial year.
Conditions:
1. The expenditure should be under the general control of the administrative
department concerned or under the general or direct control of the Head of
the Department or authority sanctioning reappropriations though provisions
are available under the same Grant.
2. Reappropriation should invariably be rounded to the multiple of thousands
only.
3. Reappropriation is permissible when a saving under one Head of Account
and excess under another are known or anticipated with reasonable
certainty or when it is directly proposed to curtail expenditure under one
Head with a view to incurring more urgent additional expenditure under
another;
4. Deliberate Reappropriation from one Unit Head to another as temporary
device in the expectation of restoring the debited amount from savings
which might occur under other heads later in the year is objectionable and
irregular and will be viewed seriously.
115
5. Reappropriation should not involve the undertaking of recurring liability i.e.
liability which extends beyond the financial year in question.
6. Reappropriation should not involve transfer of funds to meet the
expenditure on a work or a project, which has not received the requisite
administrative approval and technical sanction and should not involve an
appropriation of funds in excess of the amount of estimate, if technical
sanction has been accorded.
7. The reasons for additional appropriations and savings should be explained
clearly and fully while issuing the orders of Reappropriation.
8. Reappropriations should not be rushed through at the fag end of the
financial year, to prevent the lapse of an appropriation.
9. All Reappropriation Orders shall invariably be marked to the Budget
Estimates/Expenditure Sections concerned in the Finance Department in
Secretariat, Accountant General, Andhra Pradesh, Hyderabad, Pay and
Accounts Officer, Hyderabad, Director of Treasuries and Accounts,
Hyderabad in addition to the administrative departments concerned in the
Secretariat.
The instructions laid down in the A.P. Budget Manual, in this regard, should
be followed scrupulously.
(Memo.No.6413-A/184/BG/A1/2002, dt.11-3-2002 of Finance (BG)
Department)
Re-appropriation of funds – Delegation of powers to Heads of
Departments under the control of I & CAD Department:
Government have issued instructions delegating certain powers to Heads of
Department for re-appropriation of funds at their level under certain detailed heads.
Government have considered to issue the following orders delegating powers of
reappropriation only to the HODs under the control of I&CAD Department to
facilitate them to accelerate the pace of expenditure under Irrigation Sector.
Powers delegated to Heads of Departments under the control of I&CAD
Department to make reappropriations in the following cases:
i. Reappropriations between Revenue to Revenue, Capital to Capital and
Loans to Loans within the same Grant, Project/Scheme under the control
of same HOD.
ii. Reappropriations from one unit of appropriation (detailed head) to another
unit of appropriation (detailed head) within a Project/Scheme under the
same component of expenditure i.e. salary to salary and non-salary to
non-salary.
116
iii. Reappropriations within Group Sub-Head (Ex: RIDF, AIBP, APERP, AP III
etc.) of the same Project for getting reimbursement in respect of
Projects/Schemes linked with funds from outside agencies. .
Reappropriation to be issued by the Government in Finance Department
i. From one Project/Scheme to another Project/Scheme even under the
control of the same HOD.
ii. From the provisions of one HOD to another HOD under the same Grant.
No reappropriations are however permitted in respect of the following
cases:
i. From one Grant to another Grant.
ii. Between Revenue, Capital and Loans Sections even in the same Grant.
iii. Expenditure constituting New Service/Project/Scheme for which there was
no budget provision previously.
iv. From Charged provision to Voted provision or vice-versa.
v. From Plan to Non-Plan
vi. Reappropriations for accommodating recoveries.
vii. No further increases will be allowed under the heads where the
reappropriation already effected by decreasing the amounts and this shall
be kept in mind while proposing reappropriation.
Conditions:
i. A reappropriation should not involve transfer of funds to meet
expenditure on a work or project which has not received the requisite
administrative approval and technical sanction, and should not involve
an appropriation of funds in excess of the amount of the estimate, if
technical sanction has been accorded.
ii. Reappropriation is permissible when a saving under one Head of Account
and excess under another are known or anticipated with reasonable
certainity or when it is directly proposed to curtail expenditure under one
Head with a view to incurring more urgent additional expenditure under
another.
iii. Reappropriations should invariably be rounded to the multiple of
thousands only.
iv. Reappropriations should not involve the undertaking of recurring liability
i.e. liability which extends beyond the financial year in question.
117
v. The reasons for additional appropriation and savings should be explained
clearly and fully while issuing the orders of Reappropriation.
vi. Reappropriation from one Project to another Project under the same
HOD, the HODs concerned under the control of I&CAD Department shall
furnish necessary reappropriation proposals directly to the Finance
Department under intimation to I&CAD Department.
vii. Reappropriations proposals from one HOD to another HOD shall be
furnished by I&CAD Department to Finance Department with specific
remarks of both the HODs.
viii. All reappropriaition Orders issued by the HODs concerned shall invariably
be marked to the Finance (BG)/Expenditure) Department and Finance
(Projects Wing) Department in Secretariat, Accountant General (A&E)"
A.P., Hyderabad, Director of Works Accounts, Hyderabad, Director of
Treasuries and Accounts, Hyderabad in addition the administrative
departments in the Secretariat.
All the HODs under the control of I&CAD Department shall follow the above
instructions scrupulously while dealing with reappropriation of funds under their
control.
(Memo.No.16560-A/763/BG/A1/2005, dt.27-6-2005 of Finance (BG)
Department)
Heads of Departments and other authorities authorized to sanction
reappropriation of funds.
AGRICULTURE AND COOPERATION, SECRETARIAT DEPARTMEN
AGRICULTURE,HOD
HORTICULTURE,HOD
SERICULTURE, HOD
ANIMAL HUSBANDRY & FISHERIES, SECRETARIAT DEPARTME
ANIMAL HUSBANDRY,HOD
FISHERIES, HOD
AGRICULTURE MARKETING & COOPERATION, SECRETARIAT D
DIRECTOR OF MARKETING, HOD
REGISTRAR OF COOPERATIVE SOCIETIES
BACKWARD CLASSES WELFARE DEPARTMENT, SECRETARIAT D
BACKWARD CLASSES WELFARE, HOD
ENVIRONMENT, FOREST, SCIENCE&TECH, SECRETARIAT DEP
PRINCIPAL CHIEF CONSERVATOR OF FOREST, HOD
HIGHER EDUCATION, SECRETARIAT DEPARTMENT
TECHNICAL EDUCATION, HOD
COLLEGIATE EDUCATION, HOD
ARCHIVES TARNAKA
INTERMEDIATE EDUCATION, HOD
ORIENTAL MANUSCRIPTS
118
ENERGY, SECRETARIAT DEPARTMENT
CHIEF ELECTRICAL INSPECTOR TO GOVERNMENT, HOD
CHIEF ENGINEER, ELECTRICAL GENERATION, HOD
BOILERS, HOD
PRIMARY EDUCATION, SECRETARIAT DEPARTMENT
PRIMARY EDUCATION DEPARTMENT
ADULT EDUCATION, HOD
PUBLIC LIBRARIES
JAWAHAR BAL BHAWAN
GOVERNMENT TEXTBOOK PRESS, HOD
PROJECT DIRECTOR, SARVA SIKSHA ABHIYAN (Rajiv Vidy Mission)
SECONDARY EDUCATION, SECRETARIAT DEPARTMENT
SCHOOL EDUCATION,HOD
GOVERNMENT EXAMINATIONS, HOD
REGISTRAR OF PUBLICATIONS
FOOD & CIVIL SUPPLIES, SECRETARIAT DEPARTMENT
CIVIL SUPPLIES, HOD
LEGAL METROLOGY
A.P. STATE CONSUMER DISPUTES REDRESSAL COMMISSION
FINANCE, SECRETARIAT DEPARTMENT
TREASURIES AND ACCOUNTS, HOD
STATE AUDIT,HOD
LIFE INSURANCE DEPT, HOD
PAY AND ACCOUNTS OFFICER, HOD
SMALL SAVINGS, HOD
FINANCE, HOD
DIRECTOR OF WORKS ACCOUNTS, HOD
GENERAL ADMINISTRATION, SECRETARIAT DEPARTMENT
INFORMATION & PUBLIC RELATIONS,HOD
PUBLIC SERVICE COMMISSION,HOD
TRIBUNAL FOR DISCIPLINARY PROCEEDINGS,HOD
ANTI CORRUPTION BUREAU,HOD
DIRECTOR, PROTOCOL, HOD
GOVERNOR & GOVERNOR SECRETARIAT
LOK AYUKTA & UPA LOK-AYUKTA,HOD
ESTATE OFFICER KHAIRATABAD,HOD
VIGILANCE & ENFORCEMENT, HOD
O/O SPECIAL COMMISSIONER, AP GUEST HOUSE, NEW DELH
VIGILANCE COMMISSION
MCR HRD INSTITUTE,HOD
REGISTRAR OF CENSUS
PROTOCOL
CHIEF ELECTORAL OFFICER, ELECTIONS
ADMININISTRATIVE TRIBUNAL
DIRECTOR OF TRANSLATIONS
A.P INFORMATION COMMISSION, HOD
HEALTH, MEDICAL & FAMILY WELFARE DEPARTMENT, SECRE
MEDICAL EDUCATION, HOD
HEALTH, HOD
FAMILY WELFARE, HOD
INSTITUTE OF PREVENTIVE MEDICINE, HOD
DEPARTMENT OF AYURVEDA,YOGA,UNANI,SIDDHA & HOMOEOP
DRUGS CONTROL ADMN, HOD
HOME, SECRETARIAT DEPARTMENT
DIRECTOR GENERAL & INSPECTOR GENERAL OF POLICE, HO
119
DIRECTOR GENERAL & INSPECTOR GENERAL OF PRISON, HO
PRINTING, STATIONERY & STORES PURCHASE, HOD
DIRECTOR GENERAL OF FIRE AND EMERGENCY SERVICES, H
SAINIK WELFARE, HOD
POLICE ACADEMY
COMMISSIONER OF CITY POLICE, HOD
I.G.P. INTELLEGENCE
PRINICIPAL CIVIL DEFENCE DMI
I.G.P. HOME GUARDS
I.G.P. AP SPECIAL PROTECTION FORCE
I.G. GREY HOUNDS
COMMISSIONER OF CYBERABAD POLICE, HOD
DIRECTOR GENERAL, ORGANISATION OF COUNTER TERRORIS
HOUSING DEPARTMENT, SECRETARIAT DEPARTMENT
WEAKER SECTION HOUSING, HOD
IRRIGATION & COMMAND AREA DEVELOPMENT, SECRETARIAT
COMMISSIONER, COMMAND AREA DEVELOPMENT AUTHORITY,
DIRECTOR, GROUND WATER DEPARTMENT, HOD
CHIEF ENGINEER, A.P. ENGINEERING RESEARCH LABORATO
ENGINEER-IN-CHIEF (ADMINISTRATION), HOD
ENGINEER-IN-CHIEF, MAJOR IRRIGATION, FLOOD CONTROL
ENGINEER-IN-CHIEF, MEDIUM IRRIGATION, HOD
CHIEF ENGINEER, MINOR IRRIGATION, HOD
CHIEF ENGINEER, NAGARJUNA SAGAR PROJECT, HOD
CHIEF ENGINEER, SREERAM SAGAR PROJECT, STAGE-II, H
CHIEF ENGINEER, NEELAM SANJEEVA REDDY SAGAR SREESA
CHIEF ENGINEER, N.T.R TELUGU GANGA PROJECT, HOD
ADMINISTRATOR-CUM-CHIEF ENGINEER, SREERAM SAGAR PR
SECRETARY, TUNGABHADRA BOARD, TUNGABHADRA DAM, HOD
CHIEF ENGINEER, VAMSADHARA, YELERU, POLAVARAM PROJ
CHIEF ENGINEER, GODAVARI LIFT IRRIGATION SCHEME, W
CHIEF ENGINEER, CENTRAL DESIGN ORGANISATION, HOD
CHIEF ENGINEER, INTER STATE WATER RESOURCES, HOD
COMMISSIONER OF TENDERS, HOD
CHIEF ENGINEER (PROJECTS), IRRIGATION, KADAPA, HOD
CHIEF ENGINEER, HYDROLOGY, HOD
COMMISSIONER, KRISHNA BASIN
COMMISSIONER, GODAVARI BASIN
CHIEF ENGINEER (PROJECTS), NORTH COASTAL DISTRICTS
CHIEF ENGINEER (PROJECTS), ONGOLU
CHIEF ENGINEER (PROJECTS), ANANTAPUR
CHIEF ENGINEER, INDIRA SAGAR POLAVARAM PROJECT
CHIEF ENGINEER (PROJECTS), MAHABOOBNAGAR
PROJECT DIRECTOR, PPMU, APWSIP
CHIEF ENGINEER, FFC (SRSP) & SYP, LMD COLONY, KARI
CHIEF ENGINEER (PROJECTS), IRRIGATION, KURNOOL
COMMISSIONER, RESETTLEMENT AND REHABILITATION, HOD
CHIEF ENGINEER, QUALITY CONTROL WING FOR ANDHRA RE
CHIEF ENGINEER, QUALITY CONTROL WING FOR TELANGANA
CHIEF ENGINEER, QUALITY CONTROL WING FOR RAYALASEE
CHIEF ENGINEER, DR. B.R. AMBEDKAR PRANAHITA-CHEVEL
CHIEF ENGINEER, RAJIV SAGAR, INDIRA SAGAR LIFT IRR
CHIEF ENGINEER, FLOOD BANKS
CHIEF ENGINEER, MODERNISATION
CHIEF ENGINEER, CWC CLEARANCE AND AIBP ASSISTANCE,
120
INFRASTRUCTURE AND INVESTMENT DEPARTMENT
DIRECTOR OF STATE PORTS, KAKINADA
INDUSTRIES AND COMMERCE, SECRETARIAT DEPARTMENT
INDUSTRIES, HOD
HANDLOOMS & TEXTILES, HOD
MINES AND GEOLOGY, HOD
SUGAR CANE COMMISSIONER, HOD
COMMERCE AND EXPORT PROMOTION, HOD
CHAIRMAN, INFRASTRUCTURE AUTHORITY
INFORMATION TECHNOLOGY & COMMUNICATIONS, SECRETARI
DIRECTOR, ELECTRONICALLY DELIVERABLE SERVICES, HOD
LABOUR AND EMPLOYMENT, SECRETARIAT DEPARTMENT
EMPLOYMENT AND TRAINING, HOD
LABOUR, HOD
LABOUR COURT-I, HYDERABAD
FACTORIES, HOD
CHAIRMAN, ADDITIONAL INDUSTRIAL TRIBUNAL
CM-CUM-PO INDUSTRIAL TRIBUNAL-CUM-LABOUR COURT
LABOUR COURT-II, HYDERABAD
LABOUR COURT-III, HYDERABAD
LABOUR COURT, GUNTUR
LABOUR COURT-CUM-INDUSTRIAL TRIBUNAL, VISAKHAPATNA
LABOUR COURT, ANANTAPUR
LABOUR COURT, WARANGAL
LABOUR COURT, GODAVARIKHANI
INDUSTRIAL TRIBUNAL-I, HYDERABAD
ADDITIONAL INDUSTRIAL TRIBUNAL, HYDERABAD
INDUSTRIAL TRIBUNAL-II, HYDERABAD
INSURANCE MEDICAL SERVICES, HOD
LAW DEPARTMENT,SECRETARIAT DEPARTMENT
REGISTRAR OF HIGH COURT
PROSECUTIONS,HOD
ADVOCATE GENERAL'S OFFICE
MEMBER SECRETARY, STATE LEGAL SERVICES AUTHORITY
A.P JUDICIAL ACADEMY
LEGISLATIVE SECRETARIAT
MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT, SE
MUNICIPAL ADMINISTRATION, HOD
TOWN AND COUNTRY PLANNING
PUBLIC HEALTH
MINORITIES WELFARE DEPARTMENT,SECRETARIAT DEPARTME
MINORITIES COMMISSION
MINORITIES WELFARE
PUBLIC ENTERPRISES, SECRETARIAT DEPARTMENT
PLANNING, SECRETARIAT DEPARTMENT
ECONOMICS AND STATISTICS, HOD
FINANCE (WORKS & PROJECTS), SECRETARIAT DEPARTMENT
PANCHAYAT RAJ AND RURAL DEVELOPMENT, SECRETARIAT D
PANCHAYAT RAJ, HOD
ENGINEER-IN-CHIEF (GENERAL &PANCHAYAT RAJ)
ELECTION COMMISSION
RURAL DEVELOPMENT. HOD
CHIEF ENGINEER, RURAL WATER SUPPLY
APARD
WOMEN EMPOWERMENT & SELF EMPLOYMENT
121
REVENUE DEPARTMENT, SECRETARIAT DEPARTMENT
LAND ADMINISTRATION,HOD
COMMERCIAL TAXES,HOD
EXCISE,HOD
SETTLEMENT AND LAND RECORDS, HOD
SPECIAL COURT UNDER AP LAND GRABBING (PROHIBITION)
ENDOWMENTS,HOD
REGISTRATION AND STAMPS, HOD
EDITOR DIST GAZETTERS, HOD
COMMISSIONER FOR RELIEF, HOD
SALES TAX APPELLATETRIBUNAL, HOD
SETTLEMENTS, HOD
SURVEY AND LAND RECORDS, HOD
REGISTRAR GENERAL OF BIRTHS, DEATHS & MARRIAGES, H
RAIN SHADOW AREAS DEVELOPMENT DEPARTMENT
SOCIAL WELFARE, SECRETARIAT DEPARTMENT
SOCIAL WELFARE,HOD
TRIBAL WELFARE,HOD
CHIEF ENGINEER, TRIBAL WELFARE, HOD
TRANSPORT, ROADS AND BUILDINGS DEPARTMENT, SECRETARIAT
ENGINEER-IN-CHIEF ROADS, HOD
TRANSPORT COMMISSIONER, A.P, HOD
CHIEF ENGINEER BUILDING, HOD
CHIEF ENGINEER (R&B), EAP, RDC, HOD
CHIEF ENGINEER, NABARD, HOD
CHIEF ENGINEER, APHM&ECRP, HOD
ENGINEER-IN-CHIEF (R&B, NH, ADMN. CRF, ROB/RUBs),
ENGINEER-IN-CHIEF (R&B) FC & HUDCO, HOD
WOMEN DEVELOPMENT, CHILD WELFARE AND DISABLED WELFARE
WOMEN DEVELOPMENT & CHILD WELFARE, HOD
DISABLED WELFARE, HOD
JUVENILE WELFARE,HOD
YOUTH ADVANCEMENT, TOURISM AND CULTURE, SECRETARIA
CULTURAL AFFAIRS
TOURISM
YOUTH SERVICES,YUVASAKTI
NCC
SAAP L.B.STADIUM
ARCHAEOLOGY & MUSEUMS, HOD
17.6.2. Subject to the same restrictions as in paragraph 17.6.1 the following officers
may sanction reappropriations out of the amounts placed at their disposal to the
extent indicated:-
i. Superintending Engineers:- under all major heads of expenditure
under the control between heads, subordinate to a minor head
provided that under the major heads 2059 public works,2216 housing,
3054 Roads and Bridges, 4059 Capital outlay on public works, 4216
Capital Outlay on housing, 5054 Capital Outlay on Road and Bridges,
they may sanction reappropriation only under the following heads:-
Original Works – Buildings
Original Works - Communications
Original Works – Miscellaneous.
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ii. Executive Engineers – Under 2059 Public Works, 2216 Housing,
3054 Roads and Bridges, 4059 Capital Outlay on Public Works,4216
Capital Outlay on Housing, 5054 Capital Outlay on Roads and Bridges,
between one major work and another.
iii. Chief Electrical Inspector to Government – Between the sub-
heads and the detailed heads of appropriation within the minor head
“103. Collection charges – Electricity Duty” under the major head
“2045. Other Taxes and Duties on Commodities and Services”.
iv. Conservator of Forests – Under 2406 Forestry, and Wild life” Except
under the minor head “Direction and Administration”.
1. As an exception to the restriction in paragraph 20.6.1 © above the
Chief Engineer (Road And Buildings), Superintending Engineers and
Executive Engineers of the public Works Department may sanction a
reappropriation for a new minor work falling under “2059 public
Works”, “2216 Housing”, and “3054 Roads And Bridges” for which no
provision has been made in the budget, provided that the cost of such
work does not exceed Rs.2,500.
2. The powers of officers of the Public Works and Irrigation departments
to sanction reappropriations are subject also to the following further
restrictions:-
i. A reappropriation should not involve transfer of funds to meet
expenditure on a work or project which has not received the requisite
administrative approval and technical sanction, and should not involve
an appropriation of funds in excess of the amount of the estimate, if
technical sanction has been accorded.
ii. The total appropriation for minor works under a minor head under
“2059 Public Works, 2216 Housing and 3054 Roads and Bridges”
should not be exceeded.
iii. The amount reappropriated from or to a single major work should not
exceed Rs.25,000 in the case of the Chief Engineer and Superintending
Engineers and Rs.5,000 in the case of Executive Engineers.
iv. Under the heads “4700 Capital Outlay on Major Irrigation", "4701
Capital outlay on Medium Irrigation” and "2700 Major Irrigation", "2701
Medium Irrigation”, the amount of reappropriation sanctioned by the
Chief Engineer from a particular project or system to another should
not exceed Rs.10,000 Superintending Engineers have no power to
sanction reappropriation from one project or system to another under
any of the Irrigation heads.
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17.6.5. The first restriction in paragraph 17.6.4 will apply also to the powers of
reappropriation delegated to the Chief Engineer for Electricity. The powers of the
Chief Engineer for Electricity and the Chief Electrical Inspector to Government to
sanction Reappropriation are subject to the further condition that the amount re-
appropriated from one unit of appropriation to another does not exceed Rs.10,000
and Rs.2,000 respectively.
17.7. The Chief Controlling Officers in the Forest, Irrigation, Roads and Buildings
and Electricity Departments will be held responsible for seeing that the officers
subordinate to them exercise properly the powers of reappropriation delegated to
them and that no irregular reappropriations are allowed.
17.8. If the appropriation under a unit is reduced by reappropriation sanctioned
by a competent authority of by resumption, the expenditure debitable to the unit
should be restricted to the reduced appropriation. No authority subordinate to the
one which sanctioned the reduction in the original appropriation may increase the
appropriation in the exercise of it’s the reduction in the original appropriation may
increase the appropriation in the exercise of its own powers of reappropriation,
unless the previous consent of the authority which reduced the appropriations has
been obtained. If the authority be the Government in the Finance Department, the
sanction should be applied for, when necessary, through the Government in the
administrative department concerned.
INSTRUCTIONS FOR THE PREPARATION, SUBMISSION ETC., OF
REAPPROPRIATION STATEMENTS
17.9. Proposals for reappropriations, which heads of departments and other
authorities are not competent to sanction should be submitted with two copies of the
reappropriation statements to the administrative department of Government which
may sanction them if competent to do so, or forward them to the Finance
Department for sanction.
17.10. (i) When any reappropriation is sanctioned the authority which accords the
sanction should draw up its proceedings and forward one copy direct to the
Accountant General and one copy to the Government in the administrative
department which will transmit it to the finance Department. When the sanctioning
authority is not the head of a department, these copies should be forwarded to the
Government through the latter.
(ii) An application to the Government for a reappropriation of funds should
be prepared and the head of the department should submit it direct to the
Administrative Department as a rule. But Proposal for reappropriations relating to
‘Public Works Establishments’ or which involve expenditure not falling within an
existing sub-head should be submitted through the Accountant General who, in the
latter case, will advise the government as to the appropriate sub-head under which
the additional appropriation may be sanctioned.
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(iii) Separate statements should be prepared for reappropriation relating to
charged and voted expenditure respectively. When a Chief Controlling Officer
controls the expenditure under more than one grant, separate surrender and
reappropriation statements should be submitted for each grant. The reason for the
additional expenditure and the savings should be explained clearly and fully on the
reverse of the relevant form or in a covering letter.
IV. SUPPLEMENTARY APPROPRIATION
17.11. As stated in paragraphs 17.3.1 to 17.3.7 a supplementary appropriation is
an addition to the total authorized grant and has to be obtained in the manner
prescribed in Article 205 of the Constitution, passing through the same stages of
legislative procedure as the annual financial statement.
17.12.. Supplementary appropriations are required in the following cases:-
i. when the amount included in a grant (charged or voted section ) is
found to be insufficient for the expenditure which has to be incurred
during the year, irrespective of the causes contributing to the increase;
ii. when expenditure whether charged or voted, has to be incurred on a
new service contemplated in the Appropriation Act for the year even
though it can be met wholly or in part by reappropriation within the
amount of the authorized expenditure under a grant;
iii. When it is desired to obtain the prior approval of the Legislature to a
scheme involving large financial commitments even though little or no
expenditure on that account may be anticipated in the Budget year.
17.13.1. The primary responsibility in regard to proposals for supplementary
appropriations rests on the Chief Controlling Officer. He should explain clearly not
only why a supplementary appropriation is required but also why the need for the
funds was not foreseen at the time when the original estimates were framed. The
Government will not accept any proposal for a supplementary appropriation unless
they are convinced that , if the supplementary appropriation is not sanctioned,
serious inconvenience will be caused to the public service. The Chief Controlling
Officer should , therefore, give his reasons for thinking that such inconvenience
would be caused if the proposal was rejected.
17.13.2. Greatest care should be taken in submitting proposals for supplementary
appropriations, as the procedure for obtaining them involves considerable labour. If,
moreover, after the close of the financial year any supplementary appropriations
actually obtained are found to have been unnecessary, this will be regarded as an
irregularity and the Accountant General will draw attention to it in the Audit Report
on the Appropriation Accounts which is presented to the Legislature and Examined
by the Committee on Public Accounts.
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17.13.3. Proposals for supplementary appropriations should be submitted to the
Government in the administrative departments concerned as and when the necessity
arises. The administrative department will examine the proposals received by them
and forward them with their recommendations to the Finance Department. Proposals
received direct by the Finance Department will be referred to the administrative
departments concerned for their remarks, and the administrative departments will
ask the Chief Controlling Officer of the grant concerned, if necessary, for his opinion
as to whether the application may be complied with. If a supplementary
appropriation is required solely on account of the insufficiency of the original
appropriation placed at the disposal of the Controlling Officer concerned, and if there
are savings resumed and held under the grant concerned which the Controlling
Officer was not aware of, the Finance Department will, if convinced of the necessity
for the supplementary appropriation, sanction by reappropriation from these savings.
If there are no such savings, the procedure prescribed for laying before the
Legislature supplementary statements of expenditure will be followed.
17.13.4. Copies of all sanctions accorded by the Finance Department and of the
Appropriation Act pertaining to the supplementary statement of expenditure will be
communicated to the Accountant General, the administrative department and the
Chief Controlling Officers concerned in all cases.
17.13.5. Resumption of savings, reappropriations and supplementary appropriations
may be authorised by the competent authority upto and including the last day of
financial year concerned, but not after its expiry. The latest dates by which proposals
that require the sanction of the Government should reach the Government are as
shown below:-
i. Receipt in the administrative department of proposals from Chief
Controlling Officer and from local bodies in the case of proposals to be
submitted by them – 15th February.
ii. Receipt in the Finance Department from the administrative department
--- 25th February.
iii. In the case of savings relating to special items (eg., expenditure on
land acquisition, payment of cost of materials and disbursement of
grant-in-aid) which could not be foreseen earlier, surrenders may be
made to the Finance Department upto the 20th March, if the amount
involved exceeds Rs.10,000 or 10 per cent of the final appropriation,
whichever is greater under the concerned unit of appropriation.
iv. In exceptional cases, Finance Department may be advised of further
savings upto the 25th March, if the amount involved under the unit of
appropriation concerned exceeds 10 percent of the final appropriation
or rupees one lakh, whichever is greater.
126
v. When proposals for surrender are made later i.e., by the 20th March or
25th March, full explanations should be given as to why the savings
could not be foreseen earlier.
17.14. Proposals for surrender which are received very late run the risk of not
being accepted by the Finance Department, even if there are adequate reasons, as
resumption orders cannot be issued by the Government after the 31st March. All
proposals for surrender of savings should, therefore, be sent to the Finance
Department as soon as they are foreseen and officers who make any belated
surrender which could have been made earlier, will be held personally responsible
for the irregularity. Proposals received after the prescribed dates will not be
considered by the Finance Department.
V. SAVINGS IN OR EXCESSES OVER THE FINAL APPROPRIATIONS
FOR A FINANCIAL YEAR
17.15. 15th of February has been fixed as the latest date for submission to the
Government by Controlling Officers of applications for surrender of savings in
appropriations and for reappropriations and supplementary appropriations. While it is
the duty of supplying department to arrange to raise a debit against the receiving
department, it is equally the duty of the Chief Controlling Officers to remind the
supplying department where necessary and see that a debit is raised in time and
adjusted so as to avoid lapses of the funds provided for the purpose. This should
enable them to formulate their final requirements for the year on the basis of the
actual expenditure in the first nine or ten months and the anticipated requirements
of the remaining months of the financial year. Savings or excesses remaining
unregularised at the end of the year should occur only very rarely, if at all, and
cannot as a rule be justified, unless they are due to circumstances beyond the
control of the departmental officers concerned, e.g., the incurring of inevitable or
emergent expenditure which could not have been foreseen. Such expenditure should
not be carried over to the subsequent year, solely on the ground of absence of
budget appropriation.
17.16. The final appropriation and the actual expenditure in the year under each
head of appropriation within the several grants will be shown in the detailed
appropriation accounts prepared by the Accountant General, after the close of the
financial year, together with the explanation reported to him by the Controlling
Officer. The Accountant General will also mention under the head “Control of
Expenditure” in his general review of the results of audit in the Audit Report on the
Appropriation Accounts:-
(i) such variations under individual heads of appropriation, as he may
deem to be of importance; and
(ii) excesses or savings in the total final appropriations for each grant
head, separately for voted and charged expenditure.
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17.17.1. All Heads of Departments and Chief Controlling Officers should keep
ready the explanations for all variations between the original and final grant and
between the final grant and actual expenditure, so that the Draft Appropriation
Accounts which will be sent to them by the Accountant General may be returned to
him within a fortnight of its receipt after due scrutiny of the figures and with the
explanation required. It should be noted that explanations have to be furnished to
the Accountant General for variations in all cases irrespective of the amount
involved, though most of them may not be finally incorporated in the Appropriation
Accounts.
17.17.2. The following further instructions should also be carefully observed by all
Heads of Departments and Controlling Officers:-
(i) Explanations for variations should be concise, accurate and fully
informative and should contain information as to whether the
variations was inevitable and whether it could not be foreseen;
(ii) Vaguely worded phrases such as “original provision proved insufficient
or excessive”, “based on progress of actuals etc.,” should be avoided;
(iii) It should be specifically stated why the original provision proved
insufficient or excessive and how and why the actuals varied from the
estimates;
(iv) If the variation is due to more than one cause, the amounts due to
each cause should be stated.
17.17.3. Variations mentioned by the Accountant General in the Audit Report will
ordinarily be considered by the Committee on Public Accounts, which will make such
recommendations as it may deem necessary, after considering the administrative
department’s notes based on the explanations of the Chief Controlling Officers for
the variations. Explanations obtained by the administrative departments for the
explanations not considered by the Public Accounts Committee should be forwarded
with the administrative department’s remarks to the Finance Department, which will
request the administrative departments, when necessary to draw the attention of
the Controlling Officer concerned to any instance of defective budgeting or control of
expenditure in order that it may not be repeated.
17.17.4. Excesses over total final appropriations under the several grants,
whether in the charged or in the voted section, should be included in a statement of
excess expenditure, which will be presented to the Legislature.
128
CHPATER- 18
COMMITTEE ON PUBLIC ACCOUNTS
18.1. The Committee on Public Accounts is a Committee of the Legislative
Assembly constituted in the manner laid down in rule 226 of those Andhra Pradesh
Legislative Assembly Rules. Its primary function, as laid down in rule 225 of those
rules, is to scrutinize the reports of the Comptroller and Auditor General relating to
the Annual Appropriation Accounts of the State, which are submitted to the
Governor under Article 151(2) of the Constitution of India, laid before the
Legislature, and then referred by the Assembly to the Committee on Public Accounts.
It is also open to the Finance Department to refer other matters to this Committee
when necessary.
18.2. The Committee will meet at such times and places as the Chairman may fix.
The Secretary to the Legislative Assembly or any Gazetted Officer of the Legislative
Assembly authorized by him with the consent of the Speaker serves as Secretary to
the Committee and he will intimate the time and place of each meeting and send the
agenda and connected papers to the members, ordinarily not later than seven days
before the date of the meeting. The period of notice may be reduced or dispensed
with in particular cases on grounds of urgency with the approval of the Committee.
Five members, including the Chairman, will constitute a quorum for a meeting. The
Secretary for approval will record the proceedings of each meeting by the Chairman,
and a copy will be communicated to each member for information.
18.3.1. The Annual Appropriation Accounts and the Audit Reports thereon are
prepared in such form as may be prescribed by the Comptroller and Auditor General
from time to time. Before changing the prescribed from, the usually consults the
Finance Department, who may, if necessary, obtain the advice of the Committee on
Public Accounts on the proposed change.
18.3.2. The Legislature Secretariat will prepare in consultation with the Accountant
General a list of the items in the Annual Appropriation Accounts and Audit Report on
which notes should be prepared by the administrative departments of the Secretariat
concerned for the information of the Committee. A copy of this list will be forward to
each member who may, if he wishes, suggest the inclusion in it of any other item or
items mentioned in the Appropriation Accounts and Audit Report.
18.4. The Secretary to the Committee, the Secretary of the administrative
department of the Secretariat concerned, and the Account General or an Officer
deputed by him, will ordinarily attend every meeting of the Committee. It is open to
the Committee to require also the presence of any head of a department or any
other Government servant at particular meetings, when subjects with which he is
concerned are considered. The Account General may be assisted by the Gazetted
Officer of his office who investigated a particular case. The Accountant General may
offer suggestions on all points considered by the Committee and may suggest
questions to be put to witnesses.
129
18.5.1. The recommendations of the Committee will be embodied in a report which
will be signed by each member, including the Chairman. This report will be
presented to the Legislative Assembly by the Chairman of the Committee or in his
absence by any other member of the Committee. But the report will not be taken up
for consideration by the House as a matter of a course. If, however, on a later date
there will be any need for the House to consider the report, it will be taken up on a
motion given notice of by any member. It will be open to the Assembly to discuss
the report and to make additional recommendation to the Government in connection
with matters dealt with in the report, if it so desires.
18.5.2. Copies of the report will also be laid on the table of the Legislative Council.
The Legislature Secretariat will forward copies of the report of the Committee and
the recommendations of the Legislative Assembly thereon to the Accountant General
and to the Comptroller and Auditor General.
18.6. The Legislature Secretariat is responsible for seeing that the recommendations
of the committee on Public Accounts and of the Legislative Assembly are duly
considered and that the orders passed on them are communicated to the Accountant
General. A memorandum showing the action taken each year on such
recommendations will be prepared by the Legislature Secretariat and placed before
the Committee for consideration and incorporation in its next report.
18.7. The Legislature Secretariat will bring upto-date the “Epitome of the report of
the Committees on Public Accounts” at intervals ordinarily of five years.
130
CHPATER- 19
FINANCIAL POWERS AS PER CONSTITUTION OF INDIA
199. Definition of “Money Bills: (1) For the purposes of this Chapter, a Bill shall
be deemed to be a Money Bill if it contains only provisions dealing with all or any of
the following
matters, namely:—
(a) the imposition, abolition, remission, alteration or regulation of any tax;
(b) the regulation of the borrowing of money or the giving of any guarantee
by the State, or the amendment of the law with respect to any financial
obligations undertaken or to be undertaken by the State;
(c) the custody of the Consolidated Fund or the Contingency Fund of the
State, the payment of moneys into or the withdrawal of moneys from any
such Fund;
(d) the appropriation of moneys out of the Consolidated Fund of the State;
(e) the declaring of any expenditure to be expenditure charged on the
Consolidated Fund of the State, or the increasing of the amount of any
such expenditure;
(f) the receipt of money on account of the Consolidated Fund of the State or
the public account of the State or the custody or issue of such money; or
(g) any matter incidental to any of the matters specified in sub-clauses (a) to
(f).
(2) A Bill shall not be deemed to be a Money Bill by reason only that it
provides for the imposition of fines or other pecuniary penalties, or for the demand
or payment of fees for licences or fees for services rendered, or by reason that it
provides for the imposition, abolition, remission, alteration or regulation of any tax
by any local authority or body for local purposes.
(3) If any question arises whether a Bill introduced in the Legislature of a
State which has a Legislative Council is a Money Bill or not, the decision of the
Speaker of the Legislative Assembly of such State thereon shall be final.
(4) There shall be endorsed on every Money Bill when it is transmitted to
the Legislative Council under article 198, and when it is presented to the Governor
for assent under article 200, the certificate of the Speaker of the Legislative
Assembly signed by him that it is a Money Bill.
131
200. Assent to Bills: When a Bill has been passed by the Legislative Assembly
of a State or, in the case of a State having a Legislative Council, has been passed by
both Houses of the Legislature of the State, it shall be presented to the Governor
and the Governor shall declare either that he assents to the Bill or that he withholds
assent there from
or that he reserves the Bill for the consideration of the President:
Provided that the Governor may, as soon as possible after the presentation
to him of the Bill for assent, return the Bill if it is not a Money Bill together with a
message requesting that the House or Houses will reconsider the Bill or any specified
provisions thereof and, in particular, will consider the desirability of introducing any
such amendments as he may recommend in his message and, Assent to Bills. when
a Bill is so returned, the House or Houses shall reconsider the Bill accordingly, and if
the Bill is passed again by the House or Houses with or without amendment and
presented to the Governor for assent, the Governor shall not withhold assent there
from:
Provided further that the Governor shall not assent to, but shall reserve for
the consideration of the President, any Bill which in the opinion of the Governor
would, if it became law, so derogate from the powers of the High Court as to
endanger the position which that Court is by this Constitution designed to fill.
Bills reserved for consideration
201. When a Bill is reserved by a Governor for the consideration of the President,
the President shall declare either that he assents to the Bill or that he withholds
assent there from:
Provided that, where the Bill is not a Money Bill, the President may direct
the Governor to return the Bill to the House or, as the case may be, the Houses of
the Legislature of the State together with such a message as is mentioned in the
first proviso to article 200 and, when a Bill is so returned, the House or Houses shall
reconsider it accordingly within a period of six months from the date of receipt of
such message and, if it is again passed by the House or Houses with or without
amendment, it shall be presented again to the President for his consideration.
Procedure in Financial Matters
202. Annual financial statement: (1) The Governor shall in respect of every
financial year cause to be laid before the House or Houses of the Legislature of the
State a statement of the estimated receipts and expenditure of the State for that
year, in this Part referred to as the "annual financial statement".
132
(2) The estimates of expenditure embodied in the annual financial
statement shall show separately—
(a) the sums required to meet expenditure described by this Constitution
as expenditure charged upon the Consolidated Fund of the State; and
(b) the sums required to meet other expenditure proposed to be made
from the Consolidated Fund of the State;
and shall distinguish expenditure on revenue account from other
expenditure.
(3) The following expenditure shall be expenditure charged on the
Consolidated Fund of each State—
(a) the emoluments and allowances of the Governor and other expenditure
relating to his office;
(b) the salaries and allowances of the Speaker and the Deputy Speaker of
the Legislative Assembly and, in the case of a State having a
Legislative Council, also of the Chairman and the Deputy Chairman of
the Legislative Council;
(c) debt charges for which the State is liable including interest, sinking
fund charges and redemption charges, and other expenditure relating
to the raising of loans and the service and redemption of debt;
(d) expenditure in respect of the salaries and allowances of Judges of any
High Court;
(e) any sums required to satisfy any judgment, decree or award of any
court or arbitral tribunal;
(f) any other expenditure declared by this Constitution, or by the
Legislature of the State by law, to be so charged.
203. Procedure in Legislature with respect to estimates: (1) So much of
the estimates as relates to expenditure charged upon the Consolidated Fund of a
State shall not be submitted to the vote of the Legislative Assembly, but nothing in
this clause shall be construed as preventing the discussion in the Legislature of any
of those estimates.
133
(2) So much of the said estimates as relates to other expenditure shall be
submitted in the form of demands for grants to the Legislative Assembly, and the
Legislative Assembly shall have power to assent, or to refuse to assent, to any
demand, or to assent to any demand subject to a reduction of the amount specified
therein.
(3) No demand for a grant shall be made except on the recommendation of
the Governor.
204. Appropriation Bills: (1) As soon as may be after the grants under article
203 have been made by the Assembly, there shall be introduced a Bill to provide for
the appropriation out of the Consolidated Fund of the State of all moneys required to
meet—
(a) the grants so made by the Assembly; and
(b) the expenditure charged on the Consolidated Fund of the State but not
exceeding in any case the amount shown in the statement previously
laid before the House or Houses.
(2) No amendment shall be proposed to any such Bill in the House or either
House of the Legislature of the State which will have the effect of varying the
amount or altering the destination of any grant so made or of varying the amount of
any expenditure charged on the Consolidated Fund of the State, and the decision of
the person presiding as to whether an amendment is inadmissible under this clause
shall be final.
(3) Subject to the provisions of articles 205 and 206, no money shall be
withdrawn from the Consolidated Fund of the State except under appropriation
made by law passed in accordance with the provisions of this article.
205. Supplementary additional or excess grants: (1) The Governor shall:-
(a) if the amount authorized by any law made in accordance with the
provisions of article 204 to be expended for a particular service for the
current financial year is found to be insufficient for the purposes of that
year or when a need has arisen during the current financial year for
supplementary or additional expenditure upon some new service not
contemplated in the annual financial statement for that year, or
(b) if any money has been spent on any service during a financial year in
excess of the amount granted for that service and for that year,
134
cause to be laid before the House or the Houses of the Legislature of the
State another statement showing the estimated amount of that expenditure or cause
to be presented to the Legislative Assembly of the State a demand for such excess,
as the case may be.
(2) The provisions of articles 202, 203 and 204 shall have effect in relation
to any such statement and expenditure or demand and also to any law to be made
authorizing the appropriation of moneys out of the Consolidated Fund of the State to
meet such expenditure or the grant in respect of such demand as they have effect in
relation to the annual financial statement and the expenditure mentioned therein or
to a demand for a grant and the law to be made for the authorization of
appropriation of moneys out of the Consolidated Fund of the State to meet such
expenditure or grant.
206. Vote on Account, Votes of credit and exceptional grants: (1)
Notwithstanding anything in the foregoing provisions of this Chapter, the Legislative
Assembly of a State shall have power—
(a) to make any grant in advance in respect of the estimated expenditure
for a part of any financial year pending the completion of the
procedure prescribed in article 203 for the voting of such grant and the
passing of the law in accordance with the provisions of article 204 in
relation to that expenditure;
(b) to make a grant for meeting an unexpected demand upon the
resources of the State when on account of the magnitude or the
indefinite character of the service the demand cannot be stated with
the details ordinarily given in an annual financial statement;
(c) to make an exceptional grant which forms no part of the current
service of any financial year;
and the Legislature of the State shall have power to authorize by law the
withdrawal of moneys from the Consolidated Fund of the State for the purposes for
which the said grants are made.
(2) The provisions of articles 203 and 204 shall have effect in relation to the
making of any grant under clause (1) and to any law to be made under that clause
as they have effect in relation to the making of a grant with regard to any
expenditure mentioned in the annual financial statement and the law to be made for
the authorization of appropriation of moneys out of the Consolidated Fund of the
State to meet such expenditure.
135
207. Special Provisions as to financial Bills: (1) A Bill or amendment making
provision for any of the matters specified in sub-clauses (a) to (f) of clause (1) of
article 199 shall not be introduced or moved except on the recommendation of the
Governor, and a Bill making such provision shall not be introduced in a Legislative
Council:
Provided that no recommendation shall be required under this clause for the
moving of an amendment making provision for the reduction or abolition of any tax.
(2) A Bill or amendment shall not be deemed to make provision for any of
the matters aforesaid by reason only that it provides for the imposition of fines or
other pecuniary penalties, or for the demand or payment of fees for licences or fees
for services rendered, or by reason that it provides for the imposition, abolition,
remission, alteration or regulation of any tax by any local authority or body for local
purposes.
(3) A Bill which, if enacted and brought into operation, would involve
expenditure from the Consolidated Fund of a State shall not be passed by a House of
the Legislature of the State unless the Governor has recommended to that House
the consideration of the Bill.
Consolidated Funds and Public Accounts of India and of the States
266. (1) Subject to the provisions of article 267 and to the provisions of this
Chapter with respect to the assignment of the whole or part of the net proceeds of
certain taxes and duties to States, all revenues received by the Government of India,
all loans raised by that Government by the issue of treasury bills, loans or ways and
means advances and all moneys received by that Government in repayment of loans
shall form one consolidated fund to be entitled “the Consolidated Fund of India”, and
all revenues received by the Government of a State, all loans raised by that
Government by the issue of treasury bills, loans or ways and means advances and all
moneys received by that Government in repayment of loans shall form one
consolidated fund to be entitled “the Consolidated Fund of the State”.
(2) All other public moneys received by or on behalf of the Government of
India or the Government of a State shall be credited to the public account of India or
the public account of the State, as the case may be.
(3) No moneys out of the Consolidated Fund of India or the Consolidated
Fund of a State shall be appropriated except in accordance with law and for the
purposes and in the manner provided in this Constitution.
136
267. Contingency Fund: (1) Parliament may by law establish a Contingency Fund
in the nature of an imprest to be entitled “the Contingency Fund of India” into which
shall be paid from time to time such sums as may be determined by such law, and
the said Fund shall be placed at the disposal of the President to enable advances to
be made by him out of such Fund for the purposes of meeting unforeseen
expenditure pending authorization of such expenditure by Parliament by law under
article 115 or article 116.
(2) The Legislature of a State may by law establish a Contingency Fund in the
nature of an imprest to be entitled “the Contingency Fund of the State” into which
shall be paid from time to time such sums as may be determined by such law, and
the said Fund shall be placed at the disposal of the Governor [x x x] of the State to
enable advances to be made by him out of such Fund for the purposes of meeting
unforeseen expenditure pending authorisation of such expenditure by the Legislature
of the State by law under article 205 or article 206.
283. Custody, etc., of Consolidated Fund, Contingency Funds and moneys
credited to the public accounts:- (1) The custody of the Consolidated Fund of
India and the Contingency Fund of India, the payment of moneys into such Funds,
the withdrawal of moneys therefrom, the custody of public moneys other than those
credited to such Funds received by or on behalf of the Government of India, their
payment into the public account of India and the withdrawal of moneys from such
account and all other matters connected with or ancillary to matters aforesaid shall
be regulated by law made by Parliament, and, until provision in that behalf is so
made, shall be regulated by rules made by the President.
(2) The custody of the Consolidated Fund of a State and the Contingency Fund of a
State, the payment of moneys into such Funds, the withdrawal of moneys there
from, the custody of public moneys other than those credited to such Funds received
by or on behalf of the Government of the State, their payment into the public
account of the State and the withdrawal of moneys from such account and all other
matters connected with or ancillary to matters aforesaid shall be regulated by law
made by the Legislature of the State, and, until provision in that behalf is so made,
shall be regulated by rules made by the Governor [x x x] of the State.
293.Borrowing by States: (1) Subject to the provisions of this article, the
executive power of a State extends to borrowing within the territory of India upon
the security of the Consolidated Fund of the State within such limits, if any, as may
from time to time be fixed by the Legislature of such State by law and to the giving
of guarantees within such limits, if any, as may be so fixed.
(2) The Government of India may, subject to such conditions as may be laid down
by or under any law made by Parliament, make loans to any State or, so long as any
limits fixed under article 292 are not exceeded, give guarantees in respect of loans
raised by any State, and any sums required for the purpose of making such loans
shall be charged on the Consolidated Fund of India.
137
(3) A State may not without the consent of the Government of India raise any loan if
there is still outstanding any part of a loan which has been made to the State by the
Government of India or by its predecessor Government, or in respect of which a
guarantee has been given by the Government of India or by its predecessor
Government.
(4) A consent under clause (3) may be granted subject to such conditions, if any, as
the Government of India may think fit to impose.
138
PART - III
APPENDICES
2
PART III - APPENDICES
APPENDIX - I
{See Paragraphs 3.5 and 13.4}
Standard Objects of Expenditure (Detailed Heads of Account)
LIST OF NEW OBJECT HEADS
Code Description
010 Salaries
011 Pay
012 Allowances
013 Dearness Allowance
014 Sumptuary Allowance
015 Interim Relief
016 House Rent Allowance
017 Medical Reimbursement
018 Encashment of Earned Leave
019 Leave Travel Concession
020 Wages
030 Overtime Allowance
040 Pensionary Charges
041 Pensions
042 Gratuities
050 Rewards
110 Domestic Travel Expenses
111 Travelling Allowance
112 Bus Warrants
113 T.A./D.A. to Non Official Members
114 Fixed Travelling Allowance
115 Conveyance Allowance
120 Foreign Travel Expenses
121 Foreign Travel Expenses
122 T.A./D.A. to Non Official Members
130 Office Expenses
131 Service Postage, Telegram and Telephone Charges
132 Other Office Expenses
133 Water and Electricity Charges
134 Hiring of Private Vehicles
140 Rents, Rates and Taxes
150 Royalty
160 Publications
200 Other Administrative Expenses
210 Supplies and Materials
211 Materials and Supplies
212 Drugs and Medicines
220 Arms and Ammunition
139
Code Description
230 Cost of Ration/Diet Charges
240 Petrol, Oil and Lubricants
250 Clothing, Tentage and Store
260 Advertisements, Sales and Publicity Expenses
270 Minor Works
271 Other Expenditure
272 Maintenance
273 Workcharged Establishment
274 HTCC Charges
275 Buildings
278 Emergency Repairs
280 Professional Services
281 Pleaders fees
282 Payments to Home Guards
283 Payments to Anganwadi Workers
284 Other Payments
300 Other contractual services
310 Grants-in-Aid
311 Grants-in-Aid towards Salaries
312 Other Grants-in-Aid
313 Percapita Grants
314 Seignorage Grant
315 E.F.C Grants
316 Maintenance Grant
317 Exgratia Paymwnts (accidental death/compassionate appointment)
318 Obsequies Charges
319 Grants for creation of Capital Assets
320 Contributions
330 Subsidies
340 Scholarships and Stipends
410 Secret Service Expenditure
420 Lumpsum Provision
430 Suspense
431 Purchases- Dr.
432 Stock- Dr.
433 Miscellaneous P.W. Advances-Dr.
434 Work Shop Suspense-Dr.
450 Interest
460 Share of Taxes/duties
500 Other charges
501 Compensation
502 Transport facility
503 Other Expenditure
504 Cosmetic Charges
510 Motor Vehicles
511 Maintenance of Office Vehicles
512 Purchase of Motor Vehicles
140
Code Description
520 Machinery and Equipment
521 Purchases
522 Tools and Plant
523 Deduct-Receipts & Recoveries Towards Maintenance
530 Major Works
531 Other Expenditure
532 Lands
533 Buildings
534 Workcharged Establishment
540 Investments
550 Loans and advances
560 Repayment of Borrowings
600 Other capital expenditure
610 Depreciation
620 Reserves
630 Inter Account Transfers
640 Writes Off and Losses
700 Deduct - Recoveries
701 Receipts and Recoveries on Capital Account
702 Receipts and Recoveries due to Tools and Plant
703 Suspense Credits
704 Purchases- Cr.
705 Stock- Cr.
706 Miscellaneous P.W. Advances-Cr.
707 Work Shop Suspense-Cr.
800 User Charges
801 User Charges - Other Expenditure
802 User Charges - Transport Facility
803 User Charges - Travelling Allowance
804 User Charges - Utility Payments
805 User Charges - Other Office Expenses
806 User Charges - Advertisements, Sales and Publicity Expenses
807 User Charges - Maintenance
808 User Charges - Other Payments
809 User Charges - Other Grants-in-Aid
810 User Charges - Other Administrative Expenses
811 User Charges - Materials and Supplies
812 User Charges - Petro, Oil and Lubricants
813 User Charges - Scholarships and Stipends
814 User Charges - Purchases
141
NOTES:-
010. SALARIES – will include pay, allowances in all forms, of Personnel including
honoraria and leave encashment except travel expenses (other than leave travel
concession). This object classification will also be utilized for recording expenditure
on emoluments and allowances of Heads of States and other high dignitaries
including sumptuary allowance.
020. WAGES – will include wages of labourers and of staff at present paid out of
contingencies
040. PENSIONARY CHARGES – will include donations to service funds and
contributory provident funds in addition to payments of pensions and gratuity in all
forms to Government servants, Members of Parliament, freedom fighters, etc. This
charges however does not include social security expenditure such as old age
pensions etc.
050. REWARDS – will include amount paid to Government servants only as per
schemes, if any operative in Ministries/ Departments.
110. DOMESTIC TRAVEL EXPENSES – will cover all expenses on account of
travel on duty in India including conveyance and fixed traveling allowance but
excluding leave travel concessions which would be part of salaries. This will also
include TA/DA to non-official members on account of travel in India.
120. FOREIGN TRAVEL EXPENSES – will cover all expenses on account of travel
on duty outside India including deputation of Scientists abroad; This will also include
the expenditure on TA/DA to non-official members going on tour abroad.
130. OFFICE EXPENSES –
1. Utility Payments: will include postage, telephone, telegram, water and
electricity charges.
2. Office Expenses: will include all contingent expenses for running an office such
as furniture, purchase and maintenance of office machinery and equipment, liveries,
hot and cold water charges (excluding wages of staff paid from contingencies)
stationery, printing of forms. This will also includes "Hiring of Private Vehicles".
However expenditure on purchase and maintenance of staff cars and other vehicles
for office use will come under 510 Motor vehicles.
140. RENTS, RATES AND TAXES – will include payment of rent for hired
buildings, municipal rates and taxes etc. It will also include lease charges for land.
160. PUBLICATIONS – will include expenditure on printing of office codes,
manuals and other documents whether priced or unpriced but will exclude
expenditure on printing of publicity material. This will also include discount to agents
on sale of publications etc.
142
200. OTHER ADMINISTRATIVE EXPENSES – will include expenditure on
departmental canteen hospitality/ entertainment expenses, gifts and expenditure on
conducted tours, expenditure on Conferences/Seminar/Workshops etc., and
expenditure on other training programmes.
210. SUPPLIES AND MATERIALS – will include expenditure on materials and
supplies, stores and equipment, drugs and medicines etc.
220. ARMS AND AMMUNITION – will include expenditure on arms and
ammunition of Police and other Para Military Establishment.
230. COST OF RATION / DIET CHARGES – will include expenditure on ration of
Police and other Para Military Establishments, diet charges to patients in Hospitals
and Dispensaries and hostel students.
240. PETROL, OIL AND LUBRICANTS – will include expenditure on Petrol, Oil
and Lubricants of all Office and Functional Vehicles.
250. CLOTHING AND TENTAGE – will include expenditure on clothing and
tentage of Police and Para Military Establishments.
260. ADVERTISING AND PUBLICITY – will include commission to agents for sale
and printing of publicity materials. This would also include expenditure on
exhibitions, fairs.
270. MINOR WORKS – will record expenditure on repairs and maintenance of
works, machinery and equipment. This will also include expenditure on workcharged
establishment.
280. PROFESSIONAL SERVICES – will include charges for legal services,
consultancy fees, fees to staff artists, remuneration to the examiners, invigilators
etc., for conducting examinations and all other types of remunerations. It will also
include payments to Home Guards and Anganwadi Workers.
300. OTHER CONTRACTURAL SERVICES – will include expenditure on service or
commitment charges and not include value of gifts received etc. and payments for
contract appointment.
310. GRANTS-IN-AID - will include grants-in-aid salaries and other grants
including statutory grants to be released to the local bodies and to all other
institutions.
320. CONTRIBUTIONS – This will also include expenditure on membership of
International bodies.
330. SUBSIDIES - will include all subsidies like rice subsidy, fertilizer subsidy, etc.
143
500. OTHER CHARGES – will include payment out of discretionary grants, other
discounts, customs duty compensation, awards and prizes, reimbursement to RTC
for providing transport facility to various categories of public etc. Any other
expenditure which cannot be classified under any of these specified object heads will
be debited to this head.
510. MOTOR VEHICLES – include purchase and maintenance of all transport
vehicles used for both office and functional activities.
520. MACHINERY AND EQUIPMENT - will include machinery equipment,
apparatus etc., other than those required for the running of an office and special
tools and plants acquired for specific works.
530. MAJOR WORKS – will be classified with reference to financial limits as per
classification of major works PWD CODE This will also include cost of acquisition of
lands and structures (buildings) and workcharged establishment.
550. LOANS AND ADVANCES – will include all loans and advances granted to
other Governments, Public Sector Enterprises, Undertakings and other Government
bodies etc. but will exclude repayments of borrowings.
630. INTER ACCOUNT TRANSFER – will include transfer to and from reserve
fund etc. Write back from capital to revenues.
640. WRITE OFF / LOSSES – will include write off of irrecoverable loans, losses
will include trading losses.
144
APPENDIX - II
[See Paragraph 7.8J
Detailed procedure/or distribution of establishment/tools and plant, etc., in respect
of Common Public Works Establishments.
(A) Establishment:
The 'Gross Expenditure' on the common establishments of P.W.D. - Roads
and Buildings branch will be recorded under the Minor Head, "Direction and
Administration" below "2059 Public Works". The Minor Head will have suitable sub-
heads such as "Direction", "Designs", "Supervision", "Execution", "Architecture",
"Stores Control" etc. from this "Gross Expenditure", the distribution of the charges
will be in two stages as explained below :-
(a) The first stage of distribution will be in respect of the establishment
charges relatable to Capital Major Heads. The distribution of establishment charges
from the omnibus P. W. Major Head to these heads will be .calculated on a
percentage basis, as per the existing principles in C.P.W.A. Code, the percentages
being carefully determined by the Government in such a manner as to remain
current for atleast 3 years so as to avoid meticulous and frequent recalculations.
In respect of establishment charges relatable to works done for other
Governments, Local Funds, private parties etc., recoveries will be made on
percentage basis to be determined by Government and credited to the Major Head-
"0059 Public Works- Other Receipts" as revenue.
The debits for the proportionate charges on Establishment apportioned to
the Capital Major Heads will be adjusted under the sub-head "Buildings" under the
appropriate Programme Minor Heads, against a distinct detailed head (or Object
Classification) "Establishment" to be opened for the purpose. The contra credit
(minus debit) under "2059 Public Works" will be booked under a distinct sub-head
"Deduct- Establishment Charges transferred on percentage basis to Capital Major
Heads", below "Direction .and Administration". Such 'adjustments may be done
monthly in the Public Works Divisional accounts.
(b) The next stage of distribution of the establishment charges under
"Direction and Administration" below '2059. Public Works' will be in respect of the
works charged ·to the major heads "2216 Housing" and "3054 Roads and Bridges"
only. Distribution of the charges in respect of works charged to other major heads in
the revenue section is not necessary. For ,this purpose from the residuary
expenditure under "Direction and Administration" at the end of the year, arrived at
after the adjustment at (a) above is carried out, the amounts recovered during the
year from other Governments, Local Bodies etc., on percentage basis for work done
on their behalf and credited to Public Works as revenue will be notionally deducted
to arrive at the net charges on Establishment relating to public works (original works
Maintenance and Repairs) in the "Revenue Section". From this net amount, a pro-
145
rata distribution of the charges to '2216. Housing' and '3054 Roads and Bridges,' will
be made according- to works outlay recorded under these major heads vis-a-vis the
total revenue expenditure on Public Works (original works Maintenance and Repairs)
in all major heads in the Revenue Section. The distributable amounts so calculated
'will be adjusted from 2059 ~ Public Works through a deduct sub-head "Deduct-
Establishment Charges transferred Pro-rata to "Housing"/"Roads and Bridges", by
per contra debit to "2216. Housing" - "Direction and Administration" and "3054.
Roads and Bridges - Direction and Administration", respectively.
(B) Tools and Plant :
The procedure outlined above wi! be followed mutatis mutandis for
distribution of 'Tools and Plant' charges also.
146
APPENDIX - III
(See paragraph 1.6)
THE ANDHRA PRADESH CONTINGENCY FUND ACT, 1957
(ACT No. ix OF 1957)
Short title and commencement.
Establishment of a Contingency Fund.
Power to make rule
Repeal
Interpretation
[5th September, 1957]
An Act to provide for the establishment of a Contingency Fund for the State of
Andhra Pradesh
Whereas clause (2) of article 267 of the Constitution provides that the
Legislature of a State may, by law, establish a Contingency Fund in the nature of an
imprest;
And whereas it is expedient to establish such a Contingency Fund for the
State of Andhra Pradesh ;
Be it enacted in the Eighth Year of the Republic of India as follows:-
1. Short title and commencement:- (1) This Act may be called the
Andhra Pradesh Contingency Fund Act, 1957.
(2) It shall come into force at once.
2. Establishment of a Contingency Fund:- (1) There shall be
established for the State of Andhra Pradesh a Contingency Fund in the nature of an
imprest called “the Contingency Fund of the State of Andhra Pradesh”, and
consisting of 2[a sum of fifty crore of rupees] withdrawn from the Consolidated Fund
of the State.
(2) Such Contingency Fund shall be at the disposal of the Governor of
Andhra Pradesh and he shall have authority to make advances there from for the
purpose of meeting any unforeseen expenditure, pending authorization of such
expenditure by the State Legislature by law under article 205 or article 206 of the
Constitution.
(3) As often as any such expenditure is authorized by law as aforesaid, the
State Government shall recoup to the Contingency Fund as amount equal to the
advance taken from such Fund to meet the expenditure.
1. For Statement of Objects and Reasons, see Andhra Pradesh Gazette, Extraordinary, dated 13th April, 1957,
Part IV-A, pages 64-65.
2. Substituted by Andhra Pradesh Contingency Fund (Amendment) Act, 1965 (Andhra Pradesh Act 1984.
* See A.P. Gaz, R.S. Pt.I, dt. 20-4-1961, p.125.
147
3. Power to make rules:- The State Government may, by notification in
the Andhra Pradesh Gazette, make rules for the purposes of carrying into effect the
provisions of this Act.
4. Repeal – The Madras Contingency Fund Act, 1950 (Madras Act, XIV of
1950 and the Hyderabad Contingency Fund Act, 1952 (Hyderabad Act XLIII of
1952), are hereby repealed.
5. Interpretation:- The Andhra Pradesh General Clauses Act, 1891, (Act
1 of 1891) apply for the interpretation of this Act as it applies for the interpretation
of an Andhra Act.
ANDHRA PRADESH CONTINGENCY FUND RULES, 1961 *
[G.O.Ms.No.122, Finance (B.G), 18th March 1961]
In exercise of the powers conferred by section 3 of the Andhra Pradesh
Contingency Fund Act, 1957 (Andhra Pradesh Act 9 of 1957), the Governor of
Andhra Pradesh hereby makes the following rules.
RULES
1. These Rules may be called the Andhra Pradesh Contingency Fund Rules,
1961.
2. The Andhra Pradesh Contingency Fund shall be held on behalf of the
Government of Andhra Pradesh by the Secretary to the Government of Andhra
Pradesh, Finance Department.
3. No advance shall be made out of the Contingency Fund of the State
except for the purpose of meeting unforeseen expenditure including expenditure on
a new service not contemplated in the annual financial statement pending
authorization of such expenditure is the State Legislature under appropriations made
by Law.
4. No sanction shall be accorded in the course of a year to a scheme treated
at “New Service” without obtaining the previous sanction of the Legislature by
presenting a supplementary estimate for the amount required for expenditure on the
scheme during the year. If, however, the scheme is so extremely urgent that its
introduction cannot be delayed it may be sanctioned, the expenditure being met
from an advance taken from the Andhra Pradesh Contingency Fund pending
approval of the Legislature. In such cases, the order sanctioning the scheme shall
specifically state that the expenditure which will be debited to the appropriate heads
of account will be initially met by an advance from the Contingency Fund and that
orders in this regard will be issued separately by the Finance Department. A copy of
the order as soon as it is issued, shall be sent to the Finance Department with the
following information for the purpose of sanctioning the required advance from the
Contingency Fund.
148
(1) The circumstances in which the provisions could not be included in the
Annual Budget.
(2) the reasons for which the expenditure cannot be postponed till the
voting of the supplementary grant.
(3) the full cost of the proposals for the remaining part of the financial year.
(4) the amount required to be advanced out of the Contingency Fund.
(5) The grant or appropriation to which the expenditure is debitable also
indicating the classification of the expenditure in the same detail as it would have
been shown if it had been met out of the Consolidated Fund. No expenditure should
be incurred until the advance if sanctioned from the Contingency Fund by
Government.
5. All orders sanctioning advance from the Contingency Fund shall issue as
orders of the Governor. The order sanctioning the advance shall specify the amount,
the grant or appropriation to which it relates the number and date of the order
sanctioning the scheme, and brief description of the scheme and a copy there is
shall be forwarded by the finance Department to the Accountant-General, Andhra
Pradesh, with copy to the Administrative Department.
Note:- (1) When an advance is sanctioned from the Contingency Fund, the
amount shall continue to remain physically as apart of that fund and shall not go out
of it till it is actually withdrawn and spent on the specific purpose for which the
advance is sanctioned.
Note:- (2) The orders authorizing an advance from the Contingency Fund,
unless it is cancelled as per rule 10 during the interval, shall not lapse with the close
of the year, but shall lapse as soon as the Supplementary appropriation Act,
incorporating the Grants Authorized in the Legislature is passed and becomes Law.
6. Actual expenditure incurred against advance from the Contingency Fund
shall be accorded in the account relating to the Contingency Fund in the same
details as it would have been shown if it had been paid out of the Consolidated Fund
of the State. The instructions issued by the Accountant General regarding the
accounting procedure for expenditure met out of advances from the Contingency
Fund of Andhra Pradesh should be strictly followed by all Heads of Departments and
other controlling officers.
7. (1) Supplementary estimates for all expenditure so financed shall be
presented to the state Legislature at the first, second or subsequent session, as may
be practicable, summoned to meet immediately after the advance is sanctioned.
1
[Unless such advance has been resumed to the Contingency Fund in
accordance with the provisions of sub-rule(2)].
(2) As soon as the State Legislature has authorized the additional
expenditure by including it in any supplementary Appropriation Act, the advance or
advances made from the Contingency Fund, whether for meeting the expenditure
incurred before the Supplementary Estimates were presented to the State
Legislature or after they were so presented, shall be resumed to the Fund to the full
extent of the appropriation made in the Act.
149
Note:- (1) While presenting to the State Legislature estimates for
expenditure financed from the Contingency Fund, a note to the following effect shall
be appended to such estimates.
“A sum of Rs. . . . . . . . has been advanced from the Contingency Fund and
equivalent amount is required to enable repayment to be made to the Fund”
Note:- (2) If the expenditure on a “New Service” not contemplated in the
Annual Financial Statement can be met wholly or partly from savings within the
grant, the note to be appended to the estimate shall be in the following form;
The expenditure is on a “New Service,” A sum of Rs. . . . . . . . has been
advanced from the Contingency Fund in . . . . . . . . . . . and an equivalent amount is
required to enable repayment to be made to that Fund.
“The amount/a part of that amount viz., Rs. . . . . . can be found by re-
appropriation of savings within the grant and therefore a vote is required for a token
sum of Rs.1000 only the balance of Rs. . . . . . . only”.
8. In case in which is becomes absolutely necessary to sanction advances
from the Contingency Fund because of the emergency nature of such charges,
although there is no possibility of advances being recouped within the same financial
year, it shall be necessary to make provision in the next financial year for the
amount to be recouped to the Contingency Fund in respect of expenditure for which
supplementary founds were not provided during the course of the year itself. In all
such cases provision shall be made against the appropriate minor head for the
service in question under the Major head concerned under which the expenditure
was incurred in the previous year from the contingency fund. The fact that the
provision represents recoupment of advance sanctioned during the preceding
financial year shall be fully explained in the explanatory note pertaining to the grant
concerned.
9. The administrative Departments of the Secretariat shall be responsible for
sending them to the Finance Department the proposal for supplementary estimates
for recoupment of advance from the Contingency Fund.
10. If, in any case, after the orders sanctioning an advance from the
Contingency Fund have been issued in accordance with rule 5 and before action is
taken in accordance with rules 8 and 7 it is found that the advance sanctioned will
remain wholly or partly utilized as application shall be made to the sanctioning
authority for canceling or modifying the sanction as the case may be.
11. A copy of the order resuming the advance which shall give a reference
to the number and date of the order in which the original advance was made shall
be forwarded by the Finance Department to the Accountant General, Andhra
Pradesh at Hyderabad with copy to the Administrative Department concerned.
12. An account of the transactions of the Contingency Fund shall be
maintained by the Finance Department in Form ’A’ annexed to these rules.
150
ANNEXURE
FORM ‘A’
Andhra Pradesh Contingency Fund: Total amount in the Fund Rupees Fifty Crores
G.O.No. and date in Brief Description of the G.O.No. and date in
which the scheme was Scheme which advance was
sanctioned by the sanctioned by the
Administrative Finance Department
Department of the
Secretariat
(1) (2) (3)
Amount of Advance Reference to the Balance in the Fund after
sanctioned appropriation Act or the each transaction
order in which the
Supplementary Grant was
sanctioned or the order in
which the advance
sanctioned was cancelled
(4) (5) (6)
151
APPENDIX – IV
[See Paragraph 17.3.6]
Accounting Procedure for expenditure met out of advances from the Contingency
Fund
When additional funds for expenditure financed from the Contingency Fund
are provided by the Legislature and the necessary Supplementary Appropriation Acts
are passed, the entire expenditure booked under M.H. 8000 Contingency Fund will
have to be transferred to the appropriate heads under Consolidated Fund by minus
debit under the various heads under M.H. 8000 Contingency Fund. This transfer
would be made in the Accountant-Generals' Office in all cases other than those
relating to the Public Works and Forest Departments in respect of which, necessary
transfers should be made by the respective Officers rendering accounts to that office
in the manner indicated above.
152
APPENDIX - V
(See paragraph 10.6.5)
(Annexure-I of G.O.M.sNo.43, Finance (W&M) Department, Dated 22.4.2000)
CATEGORY – A Non-Lapsable Deposit Account
8338 DEPOSITS OF LOCAL FUNDS
M.H.104Deposits of Other Autonomous Bodies
S.H.(0l) Deposits of Ziita Praja Parishads out of Provident Fund contribution
8342 OTHER DEPOSITS M.H.120 Miscellaneous deposits
S.H.(0l) Deposits of Tirumala Tirupathi Devasthanam
S.H.(02) Compulsory Saving deposits
S.H.(03) Security deposits from Consumers' Electricity schemes
S.H.(04) Deposits of Charitable Trust
S·H.(05) Thrift Fund cum Savings and Security Schemes for Weavers
S.H.(06) Department of Employees Co-operative
S.H.(07) Hand 100m Weavers Thrift
8443 CIVIL DEPOSITS M.H.I04 Civil Court deposits
M.H.116 Deposits under various central and State Acts
S.H.(08) Deposits or Under Consumer Protection Act 1986
M.H.l23 Deposits of Educational Institutions
M.H.125 Unclaimed Savings Bank Deposits
M.H.126 Unclaimed Deposits in other Provident Funds
S.H.(01) Contributory Provident Fund
S.H.(02) Contributory Savings Scheme
S.H.(03) Miscellaneous Provident Fund
M. H.127 Deposits of Local Bodies for meeting claims of employees/pensioners
M.H.800 Other Deposits
S.H.(02) C.M. Relief Fund
8448 DEPOSITS OF LOCAL FUNDS
M.H.l02 Municipal Funds
S.H.(03) Municipal General Fund
M.H.l09 Panchayat Funds
S.H.(02) Mandala Praja Parishad Funds
001 General Funds
S.H.(03) Zilla Praja Parishad Funds
001 General Funds
006 Z.P.P. Loan Funds
M.H.l20 Other Funds
S.H.(02) Market Committee Funds
S.H.(03) Library Funds, Equalisation Fund
8449 Other Deposits
M.H.103 Subversions from Central Road Fund
M.H.120 Miscellaneous Deposits
S.H.(01) C.M. Cyclone Relief Fund
153
CATEGORY – B Lapsable Deposits as per the codal provisions
8342 OTHER DEPOSITS
M.H.103 Deposits Government Companies Corporation etc.
S.H.(01) Central Agriculture Development Bank
8443 CIVIL DEPOSITS
M.H.101 Revenue Deposits
M.H.102 Customs and Opium Deposits
M.H.103 Security Deposits
M.H.105 Criminal Courts deposits
M.H.107 Trust Interest Funds
M.H.108 Public Works Deposits
M.H.110 Deposits of Police Funds
M.H.115 Deposits received by Govt. Commercial undertakings
M.H.116 Deposits under various central and State Acts
S.H.(01) Deposits under Labour Act
S.H.(02) Deposits under the Payment of Wages Act 1936
S.H.(03) Court of Commissioner for Workmen Compensations
S.H.(04) Industrial Tribunal
S.H.(05) Deposits of Author Funds
S.H.(06) Deposits of Labour Court
S.H.(07) Electricians & Engineering Tribunal
M.H.117 Deposit" for work done for Public bodies or Private Individuals
M.H.121 Deposits in connection with Elections
S.H.(01) Deposits made by candidates for Legislature
S.H.(02) Deposits made by the candidates for Parliament
S.H.(03) Deposits made by the ca.."1did'ites for Elections Petitions S.H.(04) Deposits
Made by Candidates for President and Vice President
8448 DEPOSITS OF LOCAL FUNDS
M.H.101 District Funds
M.H.102 Municipal Funds
S.H.(01) Municipal loan fund
S.H.(06) Municipal Corporation Fund
S.H.(l3) Urban poverty alleviation fund
S.H.(14) Assistance to State Urban Development Agency
M.H.110 Education Funds
S.H.(11) Deposits of A.P. Open University
S.H.(l2) Deposits of Sri Pachnavathi Mahila Vidyalayam
SH.(15) A.P. Sports Council
S.H.(l6) Deposits of Os mania University
S.H.(l1) Deposits of Andhra University
S.H.CI8) Deposits of Sri Venkateswara University
S.H.(19) Deposits of Kakatiya University
S.H.(20) Deposits ofNagaIjuR8 University
S.H.(21) Deposits of Krishsna Devaraya University
154
S.H.(22) Telugu University .
S.H.(23) Deposits of University of Health Sciences
S.H.(26) Agricultural University
S.H.(28) Deposits of Regional Engineering College, Warangal
S.H.(37) Sri Venkateswara Institute of Medical Sciences
S.H.(38) Deposits of A.P. College Service Commission
S.H.(41) Deposits of Dakshina Bharata Dravida Viswa Vidyalaya
M.H.l20 Other Funds
S.H.(06) Paigh and Court of Ward Fund
S.H.(11) Deposits of Hyderabad Metropolitan Water, supply & Sewerage Board
S.H.(12) Deposits of District Rural Development Agency
S.H.(16) Equilisation Funds
S.H.(23) Deposits of M.P. Local Area Development Scheme
8449 Other Deposits
M.H.105 Deposits of Market Loans
S.H.(01) 53/4% of Andhra Pradesh State Development Loan 1980
S.H.(02) 11% Andhra Pradesh State Development Loan 2002
S.H.(03) 11.50% Andhra Pradesh State Development Loan 2008
S.H.(05) 12.50% Andhra Pradesh State Development Loan 2004
S.H.(06) 14% Andhra Pradesh State Development Loan 2005
S.H.(07) 13.85% Andhra Pradesh State Development Loan, 2006
S.H.(08) 13.75% Andhra Pradesh State Development Loan, 2007
S.H.(09) 12.50% Andhra Pradesh State Development Loan, 2008
S.H.(10) 12.50% Andhra Pradesh State Development Loan, 2008
S.H.(11) 12.50% Andhra Pradesh State Development Loan, 2009
M.H.111 Andhra Pradesh State Development Loan, 2002
M.H.120 Miscellaneous Deposits
S.H.(01) C.M. Cyclone Relief Fund
S.H.(02) Director of Distilleries & Bewarages Krishna, Godavari Delta Drainage Cess
S.H.(03) Deposits Account of the Contribution made by the Municipalities for the
Common Good Fund
S.H.(04) Deposits of grants made by National Co-operative Development Corporation
and Warehousing Board
001 Co-operations
002 Fisherman’s Corporation
003 Handloom Weavers Co-operative Society
004 A.P. Tribal Welfare
002 AP. State Council for Higher Education
003 Elections & Engineering Tribunal
S.H.(05) Grants from tile UNICEF
S.H.(06) Grants from the Indian Dairy Corporation
S.H.(07) Deposits Account of the grants made by I.C.A.R.
S.H.(08) Deposits on Account of the grants made by the Indian Central Oil Seeds
Committee
S.H.(10) Deposits of Advanced payment by Tamilnadu Government for the water
supply Scheme for Srisailam to Madras City
155
S.H.(11) Department Account of Advances for G.O.I. in connection with
Demonetization of Osmania Sicca
S.H.(57) Deposits of A.P.S.R.T.C.
S.H.(82) Private Donation & Contributions
S.H.(83) Grants from Central Govt. for Food Production Drive Scheme
S.H.(87) Deposit Account of Grants from Central Government for Development of
Handloom Industries
S.H.(89) Deposits from Government of India towards land acquisition of
Establishment of Export processing Zone at Vizag.
CATEGORY – C Lapsable Deposits as per Government orders.
8342 OTIIER DEPOSITS
M.H.103 Deposit3 Government Companies corporation etc.
S.H.(01) Deposits of Andhra Pradesh Agro Industries Corporation Limited
S.H.(02) Andhra Pradesh Industrial Infrastructural Corporation Limited
S.H.(03) Deposits of Hyderabad Allwyn Ltd.
S.H.(04) Deposits of AP.S.C. Finance Corporation
S.H.(08) A.P. Scooters Limited
S.H.(06) AP. Film Development Corporation
S.H.(08) Handloom Industry
8443 CIVIL DEPOSITS
M.H.l06 Personal Deposits
M.H.109 Forest Deposits
M.H.111 Other Departmental Deposits
S.H.(01) Deposits of Weights and Measures
S.H.(02) A.P. Cinema
M.H. 113 Deposits for purchases, etc., in abroad
S.H.(01) Miscellaneous Deposits
M.H.118 Deposits of Fees received by Government Servants for work done for
Private Bodies
M.H.124 Un-claimed Deposits in the General Provident Fund
M.H.800 Other Deposits
S.H.(01) Deposits from A.P. Housing Corporation
S.H.(03) Miscellaneous Deposits.
S.H.(08) Regional Mechanical Work Shop Deposits
001 PW Workshops & Stores, Hyderabad
002 Regional Workshops & Mechanical Division, Hyderabad
003 PW Workshops & Stores, Sitanagaram
006 P.W workshop Dhavaleswaram (under Chief Engineer, Major Irrigation)
8448 DEPOSITS OF LOCAL FUNDS
M.H.102 Municipal Funds
S.H.(02) Municipal Slum Clearance Scheme
S.H.(04) Secondary Education Fund
S.H.(05) Elementary Education Fund
156
S.H.(07) Environmental Scheme
S.H.(12) NRY Funds
S.H.(13) Jawaharlal Nehru Technological University
S.H.(14) Telugu Vignana Peetham
M.B.107 State Electricity Board Working Funds
M.H.108 State Housing Bodies Funds
M.H.109 Panchayat Funds
S.H.(01) Village Panchayat Funds
S.H.(02) Mandala Praja Parishad Funds
002 Education Funds
003 Women & Child Welfare Fund
004 Primary Health Centres
005 Special Development Programme Fund
006 M.G, Panchayat
007 Special Rural Road Maintenance
010 Grants to Local Bodies (TFC)
S.H.(03) Zilla Praja Parishad Funds
002 Education Funds
003 Engineering Fund for Rings Division
004 Engineering Fund for Rural Employment Programme
005 Rural water supply sCheme' 007 Mandala Gram Panchayati Funds
008 Engineering Fund for Maintenance of Cyclone Shelters
009 Special Rural Road Maintenance
010 Rural Sanitation Programme
011 Grants to Local Bodies (TFC)
012 Minor Irrigation
013 Rural Water Supply
S.H.(04) Mandal Gram Panchayat for Mandal Praja Parishad
001 Funds to Roads
002 Education Funds .
003 Engineering Fund for Rings Division
007 Grants to Local Bodies (TFC) .
008 Will10r Irrigation
M.H.110 Education Funds
S.H.(01) Elementary Education
S.H.(24) Deposits of AP. Social Welfare Residential Education Institution Society
S.H.(25) Deposits of AP .Bala1a Academy
S.H.(27) Deposits of Commissionarate of Higher Education
S.H.(29) Deposits of Sports Authority
S.H.(30) Deposits of AP. Study Circle
S.H.(31) Deposits of A.P, State Council of Higher Education
S.H.(32) Deposits of Urdu Academy
S.H.(33) Deposits of Institute of Professional studies
S.H.(34) AP. Open School Deposits
S.H.(35) Deposits of Sakashrata Samithi
S.H.(36) Department of AP. Sports School
157
M.H.111 Medical and Charitable Fund
S.H.(01) District Population Stabilation Fund
M.H.120 Other Funds
S.H.(01) Visakhaptnam Town Planning
S.H.(04) Central Fund of Executive Officer of Panchayat
S.H.(05) Deposits of Andhra Pradesh Wakf Board
S.H.(07 SC & ST HB Society
S.H.(08) Deposits of Integrated Tribal Development Agencies
001 General Funds
002 Engineering Funds
S.H.(09) Deposits Dist. Plamring Board
S~H.(10) Deposits of A.P. State Board for Prevention and Control of Water Pollution
S.H.(13) Deposits of Urhan Development Authorities
S.H.(14) Other Deposits
S.H.(15) Co-op. Credit Societies
S.H.(17) Deposits of AP. Social Welfare Fund
S.H.(18) Quli Qutub Shaw Urban Development Authority
S.H.(19) Deposits of AP Social Welfare Fund
S.H.(20) Zilla Abhivrudhi Sameeksha MandaI
S.H.(21) Society for Conservation of energy in AP.
S.H.(12) Deposits of Decentralisation of Planning
S.H.(24) Prajalavaddaku Palana
S.H.(25) Shramadhanarn Fund
S.H.(26) India Population Project
S.H.(27) Janma Bhoomi
000 Janma Bhoomi
001 Minor Irrigation
005 Roads, Buildings
006 District Primary Education Project
007 Janma Bhoomi Funds
008 National Slum Development Programme (NSDP)
010 Nehru Rojgar Yojana(NRY)
011 Environmental Improvement of Urban Slums (ELUS)
012 Urban Basic Services for Poor (NBSP)
013 Urban Water Supply
S.H.(28) Janma Bhoomi
8449 Other Deposits
M.H.120 Miscellaneous Deposits
S.H.(09) Deposits for Payment honorarium to the enumerators connected with census
001 Deposits for Payment honorarium to the enumerators connected with
1981 census
002 Deposits for Payment honorarium to the enumerators connected with
1991census
S.H.(l2) Control of Water Pollution
S.H.(l3) Deposits of A.P. State Irrigation Development Corporation Ltd.,
S.H.(I4) Deposits of A.P. State SC’s Cooperative Finance Corporation Ltd.,
002 Engineering Funds
158
S.H.(I5) Deposits of AP. Forest Development Corporation Ltd.
S.H.(l6) Deposits of AP. State Film Development Corporation Ltd.
S.H.(l1) Deposits of AP. Industrial Infrastructure Corporation Ltd.
S.H.(l8) Deposits of A.P. State Finance Corporation Ltd.
S.H.(l9) Deposits of AP. Backward Classes Cooperative Finance Corporation
S.H.(20) Deposits of A.P. State Co-op. Bank Ltd.
S.H.(21) Deposits of Institute of Public Enterprises.
S.H.(22) Deposits of NCDCAP
S.H.(23) Deposits of Nizams Institute of Medical Sciences
S.H.(24) Deposits of AP. Scooters Ltd.
S.H.(25) Deposits of AP. Wearhousing Corporation
S.H.(26) Deposits of A.P. State Meat and Poultry Development Corporation
S.H.(27) Deposits of AP. Schedule Tribes Coop. Finance Corporation (TRICOR)
S.H.(28) Deposits of A P. Vikalangula Co-operative Corporation
S.H.(29) Deposits of Girijana Co-op. corporation Ltd.
S.H.(30) Deposits of Girijana Coffee Development Corporation Ltd.
S.H.(3l) Deposits of AP. Washernen Co-op. Societies Federation Ltd.
S.H.(32) Deposits of A.P. Women's Co-op. Finance Corporation Ltd.
S.H.(33) Deposits of A.P. Electronics Development Corporation
S.H.(34) Deposits of Leather Industries Development Corporation of A.P. Ltd
S.H.(35) Deposits of A.P. Travel and Tourism Development Corporation Ltd.
S.H.(36) Deposits of Hyderabad Allwyn Ltd.
S.H.(37) Deposits of Godavari Fertilizers and Chemicals Ltd
S.H.(38) Deposits of A.P. Minorities Finance Corporation Ltd.
S.H.(39) Deposits of AP. Small Scale Industries Development Corporation Ltd.
S.H.(40) Deposits of A.P. handicrafts Development Corporation Ltd.
S.H.(41) Deposits of A.P. Khadi & Village Industries Board
S.H.(42) Deposits of Republic Forge Co. Ltd.
S.H.(43) Deposits of AP. Fisheries Corporation Ltd.
S.H.(44) Deposits of A.P. State Federation of Co-operative Spinning Mills Ltd., Hyd.
S.H.(45) Deposits of Telugu Samacharam
S.H.(46) Deposits of AP. State Textiles Development Corporation
S.H.(47) Deposits of Nizam Sugar Factor
S.H.(48) Deposits of A.P. State Police Housing Corporation
S.H.(49) Deposits of A.P. Brewaries Corporation
S.H.(50) Deposits of AP. Industrial Development Corporation Ltd.
S.H.(51) Deposits of A.P. School Health Project
S.H.(52) Deposits of A.P. State Federation of Co-op. Spinning Mills Ltd.
S.H.(53) Deposits of AP. State Civil Supplies Corporation Ltd.
S.H.(54) Deposits of AP. State Essential Commodities Corporation Ltd.
S.H.(55) Deposits of Polulation Cell (ILO)
S.H.(56) Deposits of A.P. Technology Services Ltd.
S.H.(58) Deposits of AP.D.D.C. Federation Ltd.
S.H.(59) Deposits of AP. State Handloom Weavers Co-operative Society Ltd (APCO)
S.H.(60) Deposits of AP. Vydhya Vidhana Parishad
S.H.(61) Deposits of Agricultural Co-operative Oil Seeds Growers Federation Ltd.
S.H.(62) Deposits of AP. State Co-operative Fisheries Federation
S.H.(63) Deposits of AP. Seeds Development Corporation Ltd.
159
S.H.(64) Deposits 0f A.P. Federation of Sericulturists and Silk Weavers Co-operative
Society Ltd.
S.H.(65) AP State Co-op. Rural Irrigation Corporation Ltd.
S.H.(66) Deposits of AP. State Co-operative Consumer Federation (FEDCON)
S.H.(67) Deposits of AP. State Trading Corporation Limited
S.H.(68) Deposits of AP. Yogadhyayana Parished, Hyderabad
S.H.(69) Deposits of AP. Mining Corporation Limited
S.H.(70) Deposits of A.P. State Non-Resident Indian Investment Corporation
S.H.(71) Deposits of AP. Medical, Housing and Infrastructure Development
Corporation Ltd.
S.H.(72) Deposits of AP. Science Centre
S.H.(73) Deposits of SETWIN
S.H.(74) Deposits of AP. State Council of Sciences and Technology
S.H.(75) Deposits of Fish Farmers Development Agencies
S.H.(76) Deposits of AP. Foods
S.H.(77) Deposits of Societies of Training and Employment Promotion (STEP)
S.H.(78) AP. Social Welfare Educational Institutions
S.H.(79) Lepakshi Handi Crafts Emporium
S.H.(80) Deposits to AP. Nayee Brahmin Co-operative Society Ltd.,
S.H.(81) Hyderabad District S.C. Corporation
S.H.(84) S.C, B.C, Co-op. Society
S.H.(85) Grants made by Central Central Gosamvardhana
S.H.(86) Agricultural Development Agency
S.H.(88) Society for Conservator of Energy
S.H.(90) Deposits of AP. Urban Development and Housing Corporation
S.H.(91) Deposits from NSF Bobilli, Seethanagaram Acquistion transfer of Sugar
Units Act. 1986
S.H.(90) Hyderabad District S.C. Corporation
S.H.(92) Horticulture Development Agency
S.H.(93) Development of Minera1 Resources and Technology Upgradation Fund
S.H.(94) M.N.J. Institute of Oncology and Regional Cancer Centre, Hyderabad
S.H.(93) I.T.I Mallepally
S.H.(95) Tribal Welfare
S.H.(95) Deposits of Miscellaneous
S.H.(96) A.P. Taddy Tappers Co-operative Society
S.H.(97) State Institute of Health and Family Welfare
S.H.(98) Deposits of A.P. Urban Finance Infrastructure Development Corporation
S.H.(99) Other Deposits
8550 Civil Advances
M.H.101 Forest Advances
M.H.102 Revenue Advances
S.H.(01) Advances for Survey Operations
M.H.103 Other Departmental Advances
S.H.(01) Advances to Land Acquisition Officer
S.H.(02) Other Advances
S.H.(04) Advances for purchases of books
S.H.(05) P.W. Advances
160
Annexure - II(a) of G.O.Ms.No.43, Finance (W&M) Department, dated 22.4.2000
STATEMENT – I
DETAILS OF CLOSING 6ALANCES AS ON 31-3-1999 IN DEPOSIT. ACCOUNT
(SCHEME WISE)
1. Name of Deposit Administrator
2. P.D. Account No.
3. Closing Balance m Deposit Account as on 31-03-1999
4. Head of Account Major Head Sub-Major Head
Minor Head Group Sub-Head
Sub-Head
5. G.O.Ms/Rt./Letter No. and Date in which Deposit is opened
6. Name of the Department to which the scheme belongs
-------------------------------------------------------------------------------------------------------
Name of the Scheme G.O.Ms./Rt./Letter Balance Left
No. and Date Rs.
-------------------------------------------------------------------------------------------------------
(1) (2) (3)
-------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------
STATEMENT – II
DETAILS OF RECEIPT AND WITH DRAWAL AFTER 04.04.1999 to
31.03.2000 (SCHEME WISE)
Name of G.O.Ms./Rt./ Amount Amount Cheque No. Balance
the Letter No. Deposited in Withdrawn and Date in Left (Rs.)
Scheme and Date P.D Account (Rs.) respect of (3 – 4)
vide Col.2 Col.4
(Rs.)
1 2 3 4 5 6
Certified that the above information is correct
DEPOSIT ADMINISTRATOR
Note:- Statement II win be continued for Receipts & Withdrawals (scheme wise) for
the financial year 2000-01 also.
161
Annexure II (b) of G.O.Ms.No.43, Finance (W&M) Department, dated 22.4.2000
CERTIFICATE
Certified that the _________________________________ Scheme
sanctioned in G.O. _______ dated: _______ released Rs. _____________ into the
P.D. A/c. out of' which Rs. ___________ have already been withdrawn and spent
having a balance of Rs. ____________ on ____________
Certified that no other cheque has been presented for withdrawal/ the
following other cheque/chenues have been presented for withdrawal and are
pending clearance with amounts indicated against each:-
Cheque No. & Date Amount
1.
2.
3.
4.
Certified that the amount now proposed to be withdrawn in the cheque
presented (Ch. No. __________________, dated __________ Rs.
_______________) (in words figures rupees
_________________________________________________ only) sanctioned under
G.O.No.______, dated ____________ pertains to the releases made during, 1999-
2000 and is meant only for the scheme i.e. ________________________ sanctioned
in the G.O stated above. Once cleared, this will have a balance of
Rs._____________________ under the scheme.
SIGNATURE”
162
APPENDIX – VI
{Andhra Pradesh Fiscal Responsibility and Budget Management (APFRBM) Act. 2005}
The following Act of the Andhra Pradesh Legislative Assembly received the
assent of the Governor on the 25th October, 2005 and the said assent is
hereby first published on the 27th October, 2005 in the Andhra Pradesh
Gazette for general information:-
ACT No. 34 OF 2005
AN ACT TO PROVIDE FOR THE RESPONSIBILITY OF THE STATE GOVERNMENT TO
ENSURE PRUDENCE IN FISCAL MANAGEMENT AND FISCAL STABILITY BY
PROGRESSIVE ELIMINATION OF REVENUE DEFICIT, REDUCTION IN FISCAL
DEFICIT, PRUDENT DEBT MANAGEMENT CONSISTENT WITH FISCAL
SUSTAINABILITY, GREATER TRANSPARENCY IN FISCAL OPERATIONS OF THE
GOVERNMENT AND CONDUCT OF FISCAL POLICY IN A MEDIUM TERM
FRAMEWORK AND MATTERS CONNECTED THEREWITH OR INCIDENTAL
THERETO.
Be it enacted by the Legislative Assembly of the State of Andhra
Pradesh in the Fifty - sixth Year of the Republic of India as
follows:-
Short Tile and 1. (1) This Act may be called the Andhra Pradesh Fiscal
Commencement Responsibility and Budget Management Act, 2005.
(2) It shall be deemed to have come into force with
effect on and from the 3rd June, 2005.
Definitions 2. In this Act, unless the context otherwise requires-
(a) " budget" means the annual financial statement
laid before the House or Houses of the State
Legislature under Article 202 of the Constitution;
(b) "current year" means the financial year preceding the
ensuing year;
(c) “ensuing year” means the financial year for which the
budget is being presented;
(d) “financial year” means the year beginning on the 1st
April and ending on 31st March next following;
(e) GSDP means Gross State Domestic Product at current
market prices.
(f) "fiscal deficit" is the excess of aggregate
disbursements (net of debt repayments) over
revenue receipts, recovery of loans and non-debt
capital receipts;
(g) "fiscal indicators" are such indicators as may be
prescribed for evaluation of the fiscal position of the
State Government;
163
(h) "fiscal targets" are the numerical ceilings and
proportions to total revenue receipts (TRR) or GSDP
for the fiscal indicators;
(i) “prescribed” means prescribed by the rules made
under this Act;
(j) “previous year” means the year preceding the current
year;
(k) "revenue deficit" means the difference between
revenue expenditure and total revenue receipts
(TRR);
Explanation: ‘Total revenue receipts’ (TRR) includes State’s
own revenue receipts (both tax and non-tax) and current
transfers from the Centre (comprising grants and State’s share of
Central taxes).
(l) "total liabilities" means the liabilities under the
Consolidated Fund of the State and the Public Account of the
State and shall also include borrowings by the public sector
undertakings and the special purpose vehicles and other
equivalent instruments including guarantees where the principal
and/ or interest are to be serviced out of the State budgets.
Fiscal Management 3. The State Government shall;-
Objectives (a) take appropriate measures to eliminate the
revenue deficit and thereafter build up adequate
revenue surplus and contain the fiscal deficit at a
sustainable level, and utilize such surplus for
discharging the liabilities in excess of the assets or for
funding capital expenditure;
(b) pursue policies to raise non-tax revenue with due
regard to cost recovery and equity; and
(c) lay down norms for prioritisation of capital
expenditure, and pursue expenditure policies that
would provide impetus for economic growth, poverty
reduction and improvement in human welfare.
Fiscal Management 4. The State Government shall be guided by the
Principles following fiscal management principles, namely;-
(a) transparency in setting the fiscal policy objectives,
the implementation of public policy and the
publication of fiscal information so as to enable the
public to scrutinise the conduct of fiscal policy and
the state of public finances;
164
(b) stability and predictability in fiscal policy making
process and in the way fiscal policy impacts the
economy;
(c) responsibility in the management of public finances,
including integrity in budget formulation;
(d) fairness to ensure that policy decisions of the State
Government have due regard to their financial
implications on future generations; and
(e) efficiency in the design and implementation of the
fiscal policy and in managing the assets and
liabilities of the public sector balance sheet.
Fiscal Policy 5. The State Government shall in each financial year lay
Statements to be laid before the House/Houses of the Legislature, the
before the Legislature following statements 1 of fiscal policy along with the
budget, namely:-
(a) the Macroeconomic Framework Statement;
(b) the Medium Term Fiscal Policy Statement; and
(c) the Fiscal Policy Strategy Statement.
Act No.15 of 2006 (d) the statement on the number of employees in
Government, Public Sector Undertakings and
aided institutions and expenditure of State
Government towards salaries and pensions.
Macroeconomic 6. The Macroeconomic Framework Statement, in such form
Framework as may be prescribed, shall contain an overview of the State
Statement economy, an analysis of growth and sectoral composition of
GSDP, an assessment related to State Government finances and
future prospects.
Medium Term 7. (1) The Medium Term Fiscal Policy Statement shall set
Fiscal Policy forth in such form as may be prescribed the fiscal management
Statement objectives of the State Government and three- year rolling targets
for the prescribed fiscal indicators with clear enunciation of
the underlying assumptions.
(2) In particular and without prejudice to the provisions
contained in sub-section (1), the Medium Term Fiscal Policy
Statement shall include the various assumptions behind the fiscal
indicators and an assessment of sustainability relating to;-
(i) the balance between revenue receipts and revenue
expenditure;
(ii) the use of capital receipts including borrowings for
generating productive assets;
(iii) the estimated yearly pension liabilities worked out on
actuarial basis for the next ten years.
165
Provided that in case it is not possible to calculate the pension
liabilities on actuarial basis during the period of first three years
after the coming into force of this Act, the State Government
may, during that period, estimate the pension liabilities by making
forecasts on the basis of trend growth rates.
Fiscal Policy 8. The Fiscal Policy Strategy Statement shall be in such form
Strategy Statement as may be prescribed and shall contain, inter alia,
(i) the fiscal policies of the State Government for the
ensuing year relating to taxation, expenditure,
borrowings and other liabilities (including borrowings
by Public Sector Undertakings and Special Purpose
Vehicle and other equivalent instruments where
liability for repayment is on the State Government),
lending, investments, other contingent liabilities, user
charges on public goods/utilities and description of
other activities, such as guarantees and activities of
Public Sector Undertakings which have potential
budgetary implications;
(ii) the strategic priorities of the State Government in the
fiscal area for the ensuing year;
(iii) the key fiscal measures and the rationale for any
major deviation in fiscal measures pertaining to
taxation, subsidy, expenditure, borrowings and user
charges on public goods/utilities; and
(iv) an evaluation of the current policies of the State
Government vis-à-vis the fiscal management
principles set out in Section 4, the fiscal objectives set
out in the Medium-Term Fiscal Policy Statement in sub -
section (1) of section 7 and fiscal targets set out in
section 9.
Fiscal Targets 9. (1) The State Government may prescribe such targets as
may be deemed necessary for giving effect to the fiscal
management objectives.
(2) In particular, and without prejudice to the generality
of the foregoing provisions, the State Government shall -
(a) reduce revenue deficit by an amount equivalent to
at least 0.32 percentage point of G.S.D.P. in each
financial year, beginning from the 1st day of April
2005, so as to eliminate it by 31st March 2009 and
generate revenue surplus thereafter;
166
Amended in 2010 (b) reduce fiscal deficit by an amount equivalent to at
least 0.25 percentage point of GSDP in each
financial year beginning from the 1st day of April,
2005, so as to bring it down to not more than 3 per
cent by the year ending March 2009.
Act No.7 of 2010 (b) reduce fiscal deficit by an amount equivalent
to atleast 0.25 percentage point of Gross
State Domestic Product in each financial year
beginning from the 1st day of April, 2005, so
as to bring it down to not more than 3
percent; subject to the fiscal deficit limits
fixed by the Government of India from time to
time.
Provided that for the financial year ending
March, 2009 the fiscal deficit shall not be
more than 3.5 percent of GSDP and for the
financial year ending March, 2010 the fiscal
deficit shall not be more than 4 percent of
GSDP.
(c) ensure within a period of five years, beginning from
the initial financial year on the 1st day of April 2005,
and ending on the 31st day of March 2010, that the
outstanding total liabilities do not exceed 35 per
cent of the estimated GSDP for that year;
Act No.8 of 2011 “(cc) ensure within the subsequent period of
five years, beginning from the financial year
on the 1st day of April, 2010, and ending on
the 31st day of March, 2015, that the total
outstanding liabilities do not exceed 27.6 per
cent of the GSDP, as prescribed by the
Government of India in pursuance of the
recommendations of Thirteenth Finance
Commission, year wise as follows:
for the financial year 2010-11 ..... 30.3
percent of GSDP
for the financial year 2011-12 ..... 29.6
percent of GSDP
for the financial year 2012-13 ..... 28.9
percent of GSDP
for the financial year 2013-14 ..... 28.2
percent of GSDP
for the financial year 2014-15 ..... 27.6
percent of GSDP”.
167
(d) limit the amount of annual incremental risk weighted
guarantees to 90 per cent of the TRR in the year
preceding the current year:
Provided that revenue deficit and fiscal deficit may
exceed the limits specified under this section due to ground or
grounds of unforeseen demands on the finances of the State
Government arising out of internal disturbance or natural
calamity or such other exceptional grounds as the State
Government may specify:
Provided further that a statement in respect of the
ground or grounds specified in the first proviso shall be placed
before the House or Houses of the Legislature, as soon as may
be, after such deficit amount exceeds the aforesaid targets.
Measures for 10. (1) The State Government shall take suitable measures to
Fiscal ensure greater transparency in its fiscal operations in the public
Transparency interest and minimise as far as practicable, secrecy in the
preparation of the budget.
(2) In particular, and without prejudice to the generality
of the foregoing provisions, the State Government shall, at the
time of presentation of the budget, make disclosures on the
following, along with detailed information in such forms as may be
prescribed:-
(a) the significant changes in the accounting standards,
policies and practices affecting or likely to
affect the computation of fiscal indicators;
(b) details of borrowings by way of Ways and Means
Advances/Overdraft availed of from the Reserve
Bank of India.
(3) Whenever the State Government undertakes to
unconditionally and substantially repay the principal amount
and/or pay the interest of any separate legal entity, it has to
reflect such liability as the borrowings of the State.
Measures to 11. (1) The Minister-in-Charge of the Department of Finance
Enforce (hereinafter referred to as Minister of Finance) shall review, every
Compliance quarter, the trends in receipts and expenditure in relation to the
budget estimates and place before the House or Houses of the
Legislature, the outcome of such reviews.
(2) Whenever there is either shortfall in revenue or
excess of expenditure over the intra-year targets mentioned in the
Fiscal Policy Strategy Statement or the rules made under this Act,
the State Government shall take appropriate measures for
increasing revenue and/or for reducing the expenditure, including
168
curtailment of the sums authorised to be paid and applied from
out of the Consolidated Fund of the State.
Provided that nothing in this sub-section shall apply to
the expenditure charged on the Consolidated Fund of the State
under clause (3) of Article 202 of the Constitution or any other
expenditure, which is required to be incurred under any
agreement or contract, which cannot be postponed or curtailed.
(3) (a) Except as provided under this Act, no deviation
in meeting the obligations cast on the State Government under
this Act shall be permissible without approval of Legislature.
(b) Where owing to unforeseen circumstances, any
deviation is made in meeting the obligations cast on the State
Government under this Act, the Minister of Finance shall make a
statement in the House or Houses of Legislature explaining;-
(i) any deviation in meeting the obligations cast on the
State Government under this Act;
(ii) whether such deviation is substantial and relates to
the actual or the potential budgetary outcomes; and
(iii) the remedial measures the State Government
proposes to take.
(4) Any measure proposed in the course of the financial
year, which may lead to an increase in revenue deficit, either
through increased expenditure or loss of revenue, shall be
accompanied by a statement of remedial measures, proposed to
neutralise such increase or loss and such statement shall be
placed before the House/Houses of Legislature.
(5) The State Government may set up an agency
independent of the State Government to review periodically the
compliance of the provisions of this Act and table such reviews in
the House or Houses of the State Legislature.
Protection of 12. No suit, prosecution or other legal proceedings shall lie
action taken in against the Government or any officer, authority or person
good faith empowered to exercise the powers and perform the functions by
or under this Act for anything which is in good faith done or
intended to be done under this Act or the rules or orders made
thereunder.
Application of 13. Save as otherwise provided the provisions of this Act
other laws not shall be in addition to and not in derogation of any other law
barred for the time being in force, except to the extent the provisions
of other laws are inconsistent with any provisions of this Act.
Power to remove 14. If any doubt or difficulty arises in giving effect to the
difficulties provisions of this Act, the Government may, by order make
such provisions or give such directions not inconsistent with
169
the provisions of this Act as may appear to it to be necessary
or expedient for removal of doubt or difficulty:
Provided that no order shall be made under this section
after the expiry of two years from the commencement of this Act.
Power to Make 15. (1) The State Government may, by notification in the
Rules Official Gazette, make rules for carrying out the provisions of this
Act.
(2) In particular, and without prejudice to the generality
of the foregoing power, such rules may provide for all or any of
the following matters, namely,-
(a) the form of the Macroeconomic Framework Statement
under section 6;
(b) the form of Medium-Term Fiscal Policy Statement,
including the targets for the fiscal indicators, under
section 7;
(c) the form of Fiscal Policy Strategy Statement under
section 8;
(d) the forms for disclosure under sub-section (2) of section
10;
(e) measures to enforce compliance;
(f) the manner of review of compliance of the provisions of
this Act by the independent agency under section 11;
and
(g) any other matter which is required to be, or may be,
prescribed.
(3) Every rule made under this Act shall be laid, as
soon as may be after it is made, before the House or Houses of
the Legislature, while it is in session, for a total period of thirty
days which may be comprised in one session or in two or
more successive sessions, and if, before the expiry of the
session immediately following the session or the successive
sessions aforesaid, the House/Houses agree in making any
modification in the rule or the House/Houses agree that the
rule should not be made, the rule shall thereafter have
effect only in such modified form or be of no effect, as the
case may be; so, however, that any such modification or
annulment shall be without prejudice to the validity of
anything previously done under that rule.
Repeal of 16. The Andhra Pradesh Fiscal Responsibility and Budget
Ordinance Management Ordinance, 2005 is hereby repealed.
No.9 of 2005
T. MADHAN MOHAN REDDY,
Secretary to Government,
Legislative Affairs & Justice, Law Department.
170
APPENDIX - VII
(G.O.M.s.No.183, Finance (BG-I) Department, Dated 30.6.2006)
Andhra Pradesh Fiscal Responsibility and Budget Management Rules, 2006–
Notification – Orders – Issued.
----------------------------------------------------------------------------------------------
FINANCE (BG.I) DEPARTMENT
G.O.Ms.No.183 Dated: 30-06-2006.
Read the following:-
1. Andhra Pradesh Fiscal Responsibility and Budget Management Act,
2005 (Act No.34 of 2005).
2. Andhra Pradesh Fiscal Responsibility and Budget Management
(Amendment) Act, 2006 (Act No.15 of 2006).
---x—
The following Notification will be published in the Extra-ordinary issue of
Andhra Pradesh Gazette dated 30-06-2006.
NOTIFICATION
In exercise of the powers conferred by section 15 of the Andhra Pradesh
Fiscal Responsibility and Budget Management Act, 2005, (Act No.34 of 2005) and
the Andhra Pradesh Fiscal Responsibility and Budget Management (Amendment) Act,
2006 (Act No.15 of 2006) the Government of Andhra Pradesh hereby makes the
following rules, namely :-
RULES
1. Short title and commencement
(1) These rules may be called the Andhra Pradesh Fiscal Responsibility and
Budget Management Rules, 2006.
(2) They shall come into force with effect from 30-06-2006.
2. Definitions
In these rules, unless the context otherwise requires, -
a. "Act" means the Andhra Pradesh Fiscal Responsibility and Budget
Management Act, 2005 ;
b. "form" means a form appended to these rules;
c. "section" means a section of the Act;
d. words and expressions used herein but not defined and defined in the
Act shall have the meanings respectively assigned to them in the Act.
3. Macroeconomic Framework Statement
The Macroeconomic Framework Statement as required under Section 6, of the Act
shall be in Form F-1.
171
4. Medium Term Fiscal Policy Statement
(1) The Medium Term Fiscal Policy Statement, as required under sub-section
(1) of section 7, of the Act shall include in Form F-2 three year rolling
targets in respect of the following fiscal indicators:
(a) revenue deficit as a percentage of TRR;
(b) fiscal deficit as a percentage of GSDP;
(c) outstanding total liabilities as a percentage of GSDP;
(2) The Medium Term Fiscal Policy Statement shall also explain the
assumptions underlying the above mentioned targets for fiscal indicators
and an assessment of sustainability relating to the items indicated in sub-
section (2) of section 7 of the Act.
5. Fiscal Policy Strategy Statement
The Fiscal Policy Strategy Statement as required under Section 8 of the
Act shall be in Form F-3.
6. Disclosures
(1) The State Government shall, at the time of presenting the budget, make
disclosures as required under section 10 together with the following statements:
(a) a statement of select indicators of fiscal situation in Form D-1;
(b) a statement on components of State Government liabilities and interest cost
of borrowings/mobilization of deposits in Form D-2;
(c) a statement on the Consolidated Sinking Fund in Form D-3;
(d) a statement on guarantees given by the Government in Form D-4;
(e) a statement on outstanding risk-weighted guarantees in Form D-5;
(f) a statement on the Guarantee Redemption Fund in Form D-6;
(g) a statement of assets in Form D-7;
(h) A statement on claims and commitments made by the State Government on
revenue demands raised but not realized in Form D-8; and
(i) a statement on liability in respect of major works and contracts, committed
liabilities in respect of land acquisition charges and claims on the State
Government in respect of unpaid bills on works and supplies in Form D-9;
(j) a statement giving details of number of employees in government, public
sector and aided institutions and related salaries and pensions in Form D-10.
(2) The provisions of sub-rule (1) shall be complied with not later than three years
after the coming into force of the Act.
172
7. Measures to enforce compliance
In case the outcome of the quarterly reviews of trends in receipts and
expenditure, at the end of the second quarter of any financial year shows that -
(i) the total non-debt receipts are less than 40 per cent of Budget Estimates
for that year; or
(ii) the fiscal deficit is higher than 45 per cent of the Budget Estimates for
that year; or
(iii) the revenue deficit is higher than 45 per cent of the Budget Estimates
for that year;
then –
(a) as required under sub-section (2) of section 11 of the Act, the State
Government shall take appropriate measures and (b) as required under
sub-section 3(b) of section 11 of the said Act, the Minister-in-charge of
the Ministry of Finance shall make a statement in the Legislature during
the session immediately following the end of the second quarter detailing
the corrective measures taken and the prospects for the fiscal deficit of
that financial year.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
P. RAMAKANTH REDDY,
SPECIAL CHIEF SECRETARY TO GOVERNMENT
To
All Departments of Secretariat.
All Heads of Departments.
The Commissioner, Printing, Stationary and Stores Purchase, A.P, Hyderabad
for publication in the A.P. Gazette.
Copy to:
The A.G., A.P., Hyderabad.
The Ministry of Finance, GOI, New Delhi.
The Reserve Bank of India, Mumbai.
* * *
173
Form F - 1
(See rules 3 and 4)
MACRO ECONOMIC FRAMEWORK STATEMENT
1. Overview of the State Economy: [This paragraph shall contain a synoptic
analysis of trend in the rate of growth of output. Information on key
macroeconomic indicators shall be presented in the table at the end of this form.]
2. GSDP Growth: [This paragraph shall contain an analysis of trends in overall
GSDP growth and its sectoral composition.]
3. Overview of State Government Finances: [This paragraph shall detail
the developments in State Finances including an analysis of trends in revenue
collections and expenditure, and the important fiscal deficit and debt indicators and
the measures taken to improve the financial position of the State Government.
Trends in State Government finances shall be presented in the format appended.
This will, inter alia, indicate the developments related to the Consolidated Sinking
Fund, Guarantee Redemption Fund, and issuances of risk-weighted guarantees and
Ways and Means Advances availed from the RBI. This paragraph may also cover
analysis of finances of local bodies and State-level public sector undertakings
including the progress made by them for compilation/ finalization of annual
statements of accounts and Central transfers.]
4. Prospects: [Based on the trends in major sectors presented in the previous
sections, an assessment shall be made regarding the growth prospects, along with
the underlying assumptions. An assessment of fiscal prospects shall also be made.]
174
F-1 ( Contd.)
Macro Economic Framework Statement
Economic Performance at a Glance
Table 1: Trends in Select Macroeconomic and Fiscal Indicators
Absolute Value Percentage
(Rs. Crore) Changes
April- April-Reporting
Reporting period*
period*
Previou Current Previous Current
s Year Year Year Year
Real Sector
1.
GSDP at factor cost
(a) at current price
(b) at 1993-94 price
2. Agriculture Production
3. Industrial Production
4. Tertiary Sector Production
Government Finances
1 Revenue Receipts (2 +3)
2 Tax Revenue (2.1+2.2)
2.1 Own Tax Revenue
2.2 State’s Share in Central
Taxes
3 Non-Tax Revenue (3.1+3.2)
3.1 State's Own Non Tax
revenue
3.2 Central Transfers
4 Capital Receipts (5+6+7)
5 Recovery of loans
6 Other Receipts
7 Borrowing and other
liabilities
8 Total Receipts (1+ 4)
9 Non-Plan Expenditure
10 Revenue Account
Of which:
Previou Current Previous Current
s Year Year Year Year
11 (a) Interest payments
(b) Subsidies
(c) Wages & Salaries
(d) Pension Payments
175
12 Capital Account
13 Plan Expenditure
14 Revenue Account
15 Capital Account
16 Total Expenditure (9+13)
17 Revenue Expenditure
(10+14)
18 Capital Expenditure (12+15)
19 Revenue Deficit (17-1)
20 Fiscal Deficit {16-(1+5+6)}
21 Primary Deficit (20-11a)
Memo:
Average amount of WMA
from RBI ^
Average amount of OD from
RBI ^
Number of days of OD
Number of occasions of OD
* Date will relate to the period up to which information for the current year is
available. To facilitate comparison, date of previous year corresponds to the
same period of current year. Accordingly, reporting period may vary for
different items.
^ The average amount of WMA/OD is calculated by summing up the
outstanding amount of WMA as on each day (including holidays) and
dividing by the total number of days during April-Reporting period.
176
Form F-2
(See rule 4)
MEDIUM TERM FISCAL POLICY STATEMENT
A. Fiscal Indicators - Rolling Targets
Previous Current Current Ensuing Targets for
Year (Y- Year (Y- Year (Y- Year next Two
2) 1) 1) (Y); Years
Actuals Budget Revised Budget
Estimate Estimates Estimat Y+1 Y
s (RE) es (BE) +2
(BE)
1. Revenue
Deficit as
percentage of
Total Revenue
Receipts (TRR)
2. Fiscal Deficit as
percentage of
GSDP
3. Total
outstanding
Liabilities as
percentage of
GSDP
4. [Any additional
target(s)]
B. Assumptions underlying the Fiscal Indicators -
1. Revenue receipts
(a) Tax-revenue -Sectoral and GSDP growth rates
(b) Non-tax-revenue - Policy stance
(c) Devolution to Local Bodies
(d) Share of own tax revenue to total tax revenue
(e) Share of own non-tax revenue to total non-tax revenue
2. Capital receipts - Debt stock, repayment, fresh loans and policy stance
(a) Loans and advances from the Centre
(b) Special securities issued to the NSSF
(c) Recovery of loans and advances
(d) Borrowings from financial institutions
(e) Other receipts (net) – small savings, provident funds, etc.
(f) Outstanding Liabilities - Internal Debt and Other Liabilities
177
3. Total expenditure - Policy Stance
(g) Revenue account
(i) Interest payments – (a) on borrowings during the year (aggregate
and category-wise); (b) on outstanding liabilities – (i) (aggregate and
category-wise)
(ii) Major subsidies
(iii) Salaries
(iv) Pensions
(v) Others.
(h) Capital account
(i) Loans and advances
(ii) Capital Outlay
4. GSDP Growth
C. Assessment of sustainability relating to -
(i) The balance between receipts and expenditure in general and revenue receipts
and revenue expenditure in particular. The Medium Term Fiscal Policy Statement
may specify the tax-GSDP ratio, own tax-GSDP ratio and State’s share in Central tax
– GSDP ratio for the current year and subsequent two years with an assessment of
the changes required for achieving it. It may discuss the non-tax revenues and the
policies concerning the same. Expenditure on revenue account, both plan and non-
plan, may be also discussed with particular emphasis on the measures proposed to
meet the overall objectives. It may discuss policies to contain expenditure on
salaries, pension, subsidies and interest payments. An assessment of the capital
receipts shall be made, including the borrowings and other liabilities, as per policies
spelt out. The statement shall also give projections for GSDP and discuss it on the
basis of assumptions underlying the indicators in achieving the sustainability
objective.
(ii) The use of capital receipts including market borrowings for generating
productive assets. The Medium Term Fiscal Policy Statement may specify the
proposed use of capital receipts for generating productive assets in different
categories. It may also spell out the proposed changes among these categories and
discuss them in terms of the overall policy of the Government.
(iii) The estimated yearly pension liabilities worked out on actuarial basis for the next
ten years. In case it is not possible to calculate the pension liabilities on actuarial
basis during the period of first three years after the coming into force of this
Ordinance, the State Government may, during that period, estimate the pension
liabilities by making forecasts on the basis of trend growth rates (i.e. average rate of
growth of actual pension payments during the last three years for which data are
available).
178
Form F - 3
(See rule 5)
FISCAL POLICY STRATEGY STATEMENT
A: Fiscal Policy Overview: [This paragraph will present an overview of the fiscal
policy currently in vogue.]
B: Fiscal policy for the ensuing year: [This paragraph shall have, inter alia, six
sub-paragraphs dealing with -
(1) Tax Policy
In the sub-paragraph on tax policy, major changes proposed to
be introduced in direct and indirect taxes in the ensuing financial year will
be presented. It shall contain an assessment of exemption in various
taxes and how far it relates to principles regarding tax exemptions.
(2) Expenditure Policy
Under expenditure policy, major changes proposed in the
allocation for expenditure shall be indicated. It shall also contain an
assessment of principles regarding the benefits and target group of
beneficiaries.
(3) Borrowings and Other Liabilities, Lending and Investments
In this sub-paragraph on borrowings, the policy relating to internal debt,
including the access to WMA/OD facility from the Reserve Bank of India,
Government lending, investments and other activities; including principles regarding
average maturity structure, bunching of repayments, etc., shall be indicated. The
borrowings by Public Sector Undertakings and Special Purpose Vehicle, lending,
investments, pricing of user charges on public goods and utilities and description of
other activities, and activities of Public Sector Undertakings which have potential
budgetary implications; and the key fiscal measures and targets pertaining to each
of these shall be indicated.
(4) Consolidated Sinking Fund
In this sub-paragraph, the policy related to the Consolidated Sinking Fund
(CSF) shall be indicated.
(5) Contingent and other Liabilities
Any change in the policy on contingent and other liabilities, in particular
guarantees, which have potential budgetary implications shall be indicated. Any
change in the policy related to borrowings by special purpose vehicle (SPV) and
other equivalent instruments where liability for repayment is on the State
Government shall be indicated. The policy on building up of the Guarantee
Redemption Fund (GRF) and commission charges/collected for guarantees issued
shall also be indicated.
179
(6) Levy of User Charges
Any change proposed in the levy of user charges of public services shall be spelt
out.
C. Strategic priorities for the ensuing year:
[(1) Resource mobilization for the ensuing financial year through tax, non-
tax and other receipts shall be spelt out.
(2) The broad principles underlying the expenditure management during
the ensuing year shall be spelt out.
(3) Priorities relating to management of public debt proposed during the
ensuing year shall be indicated.]
D: Rationale for Policy changes:
[(1) The rationale for policy changes consistent with the Medium
Term Fiscal Policy Statement, in respect of taxes proposed in the ensuing
Budget shall be spelt out.
(2) The rationale for major policy changes in respect of budgeted
expenditure including expenditure on subsidies and pensions shall be indicated.
(3) Rationale for changes, if any, proposed in the management of the
public debt shall be indicated.
(4) The need for changes, if any, proposed in respect of the charges for
public utilities shall be spelt out.]
E. Policy Evaluation:
[The paragraph shall contain an evaluation of the changes proposed in
the fiscal policy for the ensuing year with reference to fiscal deficit
reduction and objectives set out in the Medium Term Fiscal Policy
Statement.]
180
FORM D-1
[See rule 6]
SELECT FISCAL INDICATORS
Item Previous Current
Year Year
(Actuals) (RE)
1. Gross Fiscal Deficit as Percentage of GSDP
2 Revenue Deficit as Percentage of Gross Fiscal
Deficit
3. Revenue Deficit as Percentage of GSDP
4. Revenue Deficit as Percentage of TRR
5. Total Liabilities -GSDP Ratio (%)
6. Total Liabilities - Total Revenue Receipts (%)
7. Total Liabilities –State’s Own Revenue Receipts
(%)
8. State’s Own Revenue Receipts to Revenue
Expenditure (%)
9. Capital Outlay as Percentage of Gross Fiscal
Deficit
10. Interest Payment as Percentage of Revenue
Receipts
11. Salary Expenditure as Percentage of Revenue
Receipts
12. Pension Expenditure as Percentage of Revenue
Receipts
13. Non-developmental Expenditure as Percentage
of aggregate disbursements
14. Gross Transfers from the Centre as Percentage
of Aggregate Disbursements
15. Non-tax Revenue as Percentage of TRR
181
FORM D-2
[See rule 6]
A. Components of State Government Liabilities
(Rs. crore)
Category Raised during the Repayment/Rede Outstanding
Fiscal Year mption during the Amount
Fiscal Year (End-March)
Previous Current Previous Current Previous Current
Year Year year year year year
(Actuals) (RE) (Actuals) (RE) (Actuals) (RE)
Market
Borrowings
Loans from
Centre
Special
Securities
issued to
the NSSF
Borrowings
from
Financial
Institutions/
Banks
WMA/OD
from RBI
Small
Savings,
Provident
Funds, etc
Reserve
Funds/
Deposits
Other
Liabilities
Total
182
FORM D-2
[See rule 6]
B. Weighted Average Interest Rates on State Government Liabilities
(per cent)
Raised during the Outstanding Amount
Fiscal Year^ (End-March)
Category Previous Current Previous Current year
Year Year year (RE)
(Actuals) (RE) (Actuals)
Market Borrowings
Loans from Centre
Special Securities
issued to the NSSF
Borrowings from
Financial
Institutions/ Banks
WMA/OD from RBI
Small Savings,
Provident Funds,
etc
Reserve Funds/
Deposits
Other Liabilities
Total *
^ Weighted average interest rate where the respective weight is the amount
borrowed. This is calculated on contractual basis and then annualized.
* Weighted average interest rate where the weights are the amount of the
respective components of State Government liabilities.
183
Example 1
Suppose the State Government raised resources from the market on three
occasions during a fiscal year for an aggregate amount of Rs.6,000 crore. The
annual rates of interest were 10 per cent, 12 per cent and 14 per cent, for
Rs.1,000 crore, Rs.2,000 crore and Rs.3,000 crore, respectively. The weighted
average interest rate in respect of the resources raised during the year would,
therefore, be
[Rs.1000*(10/100) + 2000*(12/100) + 3000 *(14/100)}/ (1000+2000+3000)]
*100
= [100 +240 + 420]/6000*100
= (760/6000)*100
=12.67%
Example 2
Suppose the previous and current years pertain to 2002-03 and 2003-04.
Suppose the total outstanding amount of special securities issued by the State
Government to the NSSF was Rs.1,000 crore as at end-March 2002 and Rs.1,500
crore as at end-March 2003. Suppose the total interest cost incurred by the State
Government on this account during 2002-03 and 2003-04 amount to Rs.100 crore
and Rs.120 crore, respectively. Then the weighted average interest cost on the
outstanding amount of special securities issued to the NSSF during the previous year
(i.e. 2002-03) is equal to 100/1000 = 10 per cent. Similarly, the weighted average
interest cost on the outstanding amount of special securities issued to the NSSF
during the current year (i.e. 2003-04) is equal to 120/1500 = 8 per cent.
184
Outstanding balance in CSF
at the beginning of the
(1)
previous year
Additions to CSF during the
(2)
previous year
Withdrawals from CSF
(3)
during the previous year
Outstanding balance in CSF
at the end of the previous
(4)
year/ beginning of current
year
(4)/ Outstanding Stock of SLR
185
Borrowings
(5)
(%)
FORM D-3
[See rule 6]
Additions to CSF during the
(6)
current year
Consolidated Sinking Fund (CSF)
Withdraw-
also from CSF during the
(7)
current year
Outstanding at the end of
current year/ beginning of
(8)
ensuing year
(8)/ Stock of SLR
Borrowings
(9)
(Amount in Rs. Crore)
(%)
FORM D - 4
[See rule 6]
Guarantees given by the Government
Category (No. Maximum Outstanding Additions Reductions
of Guarantees Amount at the during the during the
within Guaranteed beginning of year year (other
bracket) during the the year (Rs. crore) than invoked
year (Rs. crore) during the
(Rs. crore) year)
(Rs. crore)
1 2 3 4 5
Invoked during the year Outstanding Guarantee Remarks
(Rs. crore) at the end of Commission or Fee
the year (Rs. crore)
Discharged Not (Rs. crore) Receivable Receive
discharged d
6 7 8 9 10 11
Note : Reporting year refers to the second year preceding the year for which the
Budget is presented.
186
FORM D-5
[See rule 6]
Outstanding Risk –weighted Guarantees
(Amount in Rs. Crore)
Default Risk weights Amount Risk weighted
Probability (per cent) outstanding outstanding
as in the guarantee in the
Previous Year previous year and
and the the current year
Current Year
Direct 100
Liabilities
High Risk 75
Medium Risk 50
Low Risk 25
Very Low Risk 5
Total
Outstanding
Note: The risk-weights have been pre-specified for various risk categories.
FORM D-6
[See rule 6]
Guarantee Redemption Fund (GRF)
(Amount in Rs. Crore)
Outstanding Outstanding Amount of Addition Withdrawal Outstanding
invoked Amount in Guarantees to GRF from the Amount in
guarantees GRF at the Likely to be during the GRF during GRF at the
at the end end of the Invoked current the current end of the
of the previous during the year year current year
previous year current year
year
(1) (2) (3) (4) (5) (6)
Notes:
(i) As per the terms of the GRF, during each year, the Government is required to
contribute an amount equivalent at least to 1/5th of the outstanding invoked
guarantees plus an amount likely to be invoked as a result of the incremental
guarantees issued during the year.
(ii) Previous year refers to the year preceding the current year.
187
FORM D - 7
[See rule 6]
STATEMENT OF ASSETS
Assets at the Assets acquired Cumulative total
beginning of the during the of assets at the
reporting year reporting year end of the
reporting year
Book Value Book Value Book Value
(Rs. cr.) (Rs. cr.) (Rs. cr.)
Financial assets:
Loans and advances
Loans to Local Bodies
Loans to companies
Loans to others
Equity Investment
Shares
Bonus shares
Investments in GoI dated
securities/ Treasury Bills
Investments in 14-day
Intermediate Treasury Bills
Other financial investments
(please specify)
Total
Physical assets:
Land
Building –
Office/Residential
Roads
Bridges
Irrigation Projects
Power projects
Other capital projects
Machinery & Equipment
Office Equipment
Vehicles
Total
Notes:
1. Assets above the threshold value of Rupees two lakh only to be recorded.
2. Reporting year refers to the second year preceding the year for which the annual
financial statement and demands for grants are presented.
3. The Statement in respect of physical assets is to be prepared based on asset
register maintained by the Government. The value to be indicated would be book-
value, i.e. acquisition cost netted for depreciation/impairment.
188
Form D - 8
[See rule 6]
TAX REVENUES RAISED BUT NOT REALISED
(principal taxes)
(As at the end of the reporting year)
Amount under disputes Amount not under
(Rs. crore) disputes
(Rs. crore)
Grand Total
less than 5 years
less than 5 years
Over 2 years but
Over 5 years but
Over 2 years but
Over 5 years but
Over 1 year but
Over 1 year but
Over 10 years
Over 10 years
less than two
less than two
less than 10
less than 10
Major Head
Description
years
years
years
years
Total
Total
Taxes on
Income &
Expenditure
Agricultural
Income Tax
Taxes on
Professions,
Trades, callings
and employment
Taxes on
Property and
capital
Services
Land Revenue
Stamps and
Registration fees
Urban
immovable
property tax
Taxes on
Commodities
and Services
Sales Tax
Central Sales
Tax
Sales Tax on
Motor Spirit and
Lubricants
Surcharge on
Sales Tax
189
State Excise
Taxes on
Vehicles
Other Taxes
TOTAL
Note : Reporting year refers to the second year preceding the year for which the
annual financial statement and demands for grants are presented.
190
Form D - 9
[See rule 6]
Statement of Miscellaneous Liabilities: Outstandings
(Rs. crore)
Outstanding
Amount $
Major Works and Contracts
Committed liabilities in respect of land acquisition
charges
Claims in respect of unpaid bills on works and
supplies
$ The outstanding amount pertains to the end-March position for the year before
the current year.
191
Form D - 10
[See rule 6]
NUMBER OF EMPLOYEES IN PUBLIC SECTOR UNDERTAKINGS & AIDED
INSTITUTIONS AND EXPENDITURE OF STATE GOVERNMENT
Sl. No. Sector Name Total Related Expenditure
Employees during (Rs. in crores)
as on 31-
03-
On Salary On Pension
1 State Government
2 Judiciary
3 Aided Educational Institutions
4 Zilla Praja Parishads
5 Mandal Praja Parishads
6 Gram Panchayaths
7 Municipal Corporations
8 Municipalities
9 Urban Development Authorities
10 Agricultural Market Committees
11 Zilla Grandhalaya Samasthas
12 State Public Sector Undertakings
13 Universities
14 Cooperative institutions and other
Government Bodies
15 Temples
Total
192
APPENDIX - VIII
(LIST OF DEMANDS & HODs)
Demand Department
I-STATE LEGISLATURE LEGISLATIVE SECRETARIAT
II-GOVERNOR AND COUNCIL OF GENERAL ADMINISTRATION, SECRETARIAT
MINISTERS DEPARTMENT
GOVERNOR & GOVERNOR SECRETARIAT
III-ADMINISTRATION OF JUSTICE LAW DEPARTMENT,SECRETARIAT DEPARTMENT
REGISTRAR OF HIGH COURT
PROSECUTIONS,HOD
ADVOCATE GENERAL'S OFFICE
MEMBER SECRETARY, STATE LEGAL SERVICES
AUTHORITY
A.P JUDICIAL ACADEMY
GENERAL ADMINISTRATION, SECRETARIAT
IV-GENERAL ADMINISTRATION
DEPARTMENT
AND ELECTIONS
INFORMATION & PUBLIC RELATIONS,HOD
PUBLIC SERVICE COMMISSION,HOD
TRIBUNAL FOR DISCIPLINARY PROCEEDINGS,HOD
ANTI CORRUPTION BUREAU,HOD
DIRECTOR, PROTOCOL, HOD
LOK AYUKTA & UPA LOK-AYUKTA,HOD
VIGILANCE & ENFORCEMENT, HOD
O/O SPECIAL COMMISSIONER, AP GUEST HOUSE, NEW
DELHI, HOD
VIGILANCE COMMISSION
MCR HRD INSTITUTE,HOD
CHIEF ELECTORAL OFFICER, ELECTIONS
ADMININISTRATIVE TRIBUNAL
DIRECTOR OF TRANSLATIONS
V-REVENUE, REGISTRATION AND ARCHIVES TARNAKA
RELIEF
REVENUE DEPARTMENT, SECRETARIAT DEPARTMENT
LAND ADMINISTRATION,HOD
SURVEY, SETTLEMENT AND LAND RECORDS, HOD
SPECIAL COURT UNDER AP LAND GRABBING
(PROHIBITION) ACT, HOD
REGISTRATION AND STAMPS, HOD
COMMISSIONER FOR RELIEF, HOD
SETTLEMENTS, HOD
REGISTRAR GENERAL OF BIRTHS, DEATHS &
MARRIAGES, HOD
193
Demand Department
VI-EXCISE ADMINISTRATION EXCISE,HOD
VII-COMMERCIAL TAXES COMMERCIAL TAXES,HOD
ADMINISTRATION
SALES TAX APPELLATETRIBUNAL, HOD
VIII-TRANSPORT TRANSPORT COMMISSIONER, A.P, HOD
ADMINISTRATION
IX-FISCAL ADMINISTRATION,
FINANCE, SECRETARIAT DEPARTMENT
PLANNING SURVEYS AND
STATISTICS
TREASURIES AND ACCOUNTS, HOD
STATE AUDIT,HOD
LIFE INSURANCE DEPT, HOD
PAY AND ACCOUNTS OFFICER, HOD
SMALL SAVINGS, HOD
FINANCE, HOD
DIRECTOR OF WORKS ACCOUNTS, HOD
REGISTRAR OF CENSUS
PLANNING, SECRETARIAT DEPARTMENT
ECONOMICS AND STATISTICS, HOD
FINANCE (WORKS & PROJECTS), SECRETARIAT
DEPARTMENT
SETTLEMENTS, HOD
X-HOME ADMINISTRATION HOME, SECRETARIAT DEPARTMENT
DIRECTOR GENERAL & INSPECTOR GENERAL OF POLICE,
HOD
DIRECTOR GENERAL & INSPECTOR GENERAL OF
PRISON, HOD
PRINTING, STATIONERY & STORES PURCHASE, HOD
DIRECTOR GENERAL OF STATE DISASTER RESPONSE
AND FIRE SERVICES, HOD
SAINIK WELFARE, HOD
POLICE ACADEMY
COMMISSIONER OF CITY POLICE, HOD
I.G.P. INTELLEGENCE
PRINICIPAL CIVIL DEFENCE DMI
I.G.P. HOME GUARDS
I.G.P. AP SPECIAL PROTECTION FORCE
I.G. GREY HOUNDS
COMMISSIONER OF CYBERABAD POLICE, HOD
DIRECTOR GENERAL, ORGANISATION OF COUNTER
TERRORIST OPERATIONS (OCTOPUS)
194
Demand Department
XI-ROADS, BUILDINGS AND INFRASTRUCTURE AND INVESTMENT DEPARTMENT
PORTS
DIRECTOR OF STATE PORTS, KAKINADA
TRANSPORT, ROADS AND BUILDINGS DEPARTMENT,
SECRETARIAT DEPARTMENT
ENGINEER-IN-CHIEF ROADS, HOD
CHIEF ENGINEER BUILDING, HOD
CHIEF ENGINEER (R&B), EAP, RDC, HOD
CHIEF ENGINEER, NABARD, HOD
CHIEF ENGINEER, APHM&ECRP, HOD
ENGINEER-IN-CHIEF (R&B, NH, ADMN. CRF,
ROB/RUBs), HOD
ENGINEER-IN-CHIEF (R&B) FC & HUDCO, HOD
XII-SCHOOL EDUCATION HIGHER EDUCATION, SECRETARIAT DEPARTMENT
ADULT EDUCATION,HOD
PUBLIC LIBRARIES
JAWAHAR BAL BHAWAN
GOVERNMENT TEXTBOOK PRESS, HOD
PROJECT DIRECTOR, SARVA SIKSHA ABHIYAN (Rajiv
Vidya Mission)
SECONDARY EDUCATION, SECRETARIAT
DEPARTMENT
SCHOOL EDUCATION,HOD
GOVERNMENT EXAMINATIONS, HOD
REGISTRAR OF PUBLICATIONS
XIII-HIGHER EDUCATION HIGHER EDUCATION, SECRETARIAT DEPARTMENT
COLLEGIATE EDUCATION, HOD
ARCHIVES TARNAKA
INTERMEDIATE EDUCATION, HOD
ORIENTAL MANUSCRIPTS
XIV-TECHNICAL EDUCATION
TECHNICAL EDUCATION, HOD
XV-SPORTS AND YOUTH
YOUTH ADVANCEMENT, TOURISM AND CULTURE,
SERVICES
SECRETARIAT DEPARTMENT
YOUTH SERVICES,YUVASAKTI
NCC
SAAP L.B.STADIUM
195
Demand Department
HEALTH, MEDICAL & FAMILY WELFARE DEPARTMENT,
XVI-MEDICAL AND HEALTH
SECRETARIAT DEPARTMENT
MEDICAL EDUCATION, HOD
HEALTH, HOD
FAMILY WELFARE, HOD
INSTITUTE OF PREVENTIVE MEDICINE, HOD
DEPARTMENT OF AYURVEDA,YOGA,UNANI,SIDDHA &
HOMOEOPATHY (AYUSH) , HOD
DRUGS CONTROL ADMN, HOD
CHIEF ENGINEER (PROJECTS), MAHABOOBNAGAR
XVII-MUNICIPAL MUNICIPAL ADMINISTRATION AND URBAN
ADMINISTRATION AND URBAN DEVELOPMENT, SECRETARIAT DEPARTMENT
DEVELOPMENT
MUNICIPAL ADMINISTRATION, HOD
TOWN AND COUNTRY PLANNING
PUBLIC HEALTH
XVIII-HOUSING HOUSING DEPARTMENT, SECRETARIAT DEPARTMENT
WEAKER SECTION HOUSING, HOD
XIX-INFORMATION AND PUBLIC INFORMATION & PUBLIC RELATIONS,HOD
RELATIONS
A.P INFORMATION COMMISSION, HOD
LABOUR AND EMPLOYMENT, SECRETARIAT
XX-LABOUR AND EMPLOYMENT
DEPARTMENT
EMPLOYMENT AND TRAINING, HOD
LABOUR, HOD
LABOUR COURT-I, HYDERABAD
FACTORIES, HOD
LABOUR COURT-II, HYDERABAD
LABOUR COURT-III, HYDERABAD
LABOUR COURT, GUNTUR
LABOUR COURT-CUM-INDUSTRIAL TRIBUNAL,
VISAKHAPATNAM
LABOUR COURT, ANANTAPUR
LABOUR COURT, WARANGAL
LABOUR COURT, GODAVARIKHANI
INDUSTRIAL TRIBUNAL-I, HYDERABAD
ADDITIONAL INDUSTRIAL TRIBUNAL, HYDERABAD
INDUSTRIAL TRIBUNAL-II, HYDERABAD
INSURANCE MEDICAL SERVICES, HOD
XXI-SOCIAL WELFARE SOCIAL WELFARE,SECRETARIAT DEPARTMENT
SOCIAL WELFARE,HOD
196
Demand Department
XXII-TRIBAL WELFARE TRIBAL WELFARE,HOD
CHIEF ENGINEER, TRIBAL WELFARE, HOD
XXIII-BACKWARD CLASSES BACKWARD CLASSES WELFARE DEPARTMENT,
WELFARE SECRETARIAT DEPARTMENT
BACKWARD CLASSES WELFARE, HOD
MINORITIES WELFARE
XXIV-MINORITY WELFARE MINORITIES WELFARE DEPARTMENT,SECRETARIAT
DEPARTMENT
MINORITIES COMMISSION
MINORITIES WELFARE
XXV-WOMEN, CHILD AND DEPARTMENT FOR WOMEN, CHILDREN, DISABLED
DISABLED WELFARE AND SENIOR CITIZENS, SECRETARIAT DEPARTMENT
WOMEN DEVELOPMENT & CHILD WELFARE, HOD
PERSONS WITH DISABILITIES AND SENIOR CITIZENS
WELFARE, HOD
JUVENILE WELFARE,HOD
XXVI-ADMINISTRATION OF
ENDOWMENTS,HOD
RELIGIOUS ENDOWMENTS
XXVII-AGRICULTURE AGRICULTURE AND CO-OPERATION, SECRETARIAT
DEPARTMENT
AGRICULTURE,HOD
HORTICULTURE,HOD
SERICULTURE, HOD
AGRICULTURE MARKETING & CO-OPERATION,
SECRETARIAT DEPARTMENT
DIRECTOR OF MARKETING, HOD
HANDLOOMS & TEXTILES, HOD
RAIN SHADOW AREAS DEVELOPMENT DEPARTMENT
XXVIII-ANIMAL HUSBANDRY AND ANIMAL HUSBANDRY, DAIRY DEVELOPMENT &
FISHERIES FISHERIES, SECRETARIAT DEPARTMENT
ANIMAL HUSBANDRY,HOD
FISHERIES, HOD
XXIX-FOREST, SCIENCE,
ENVIRONMENT, FOREST, SCIENCE&TECH,
TECHNOLOGY AND
SECRETARIAT DEPARTMENT
ENVIRONMENT
PRINCIPAL CHIEF CONSERVATOR OF FOREST, HOD
197
Demand Department
XXX-CO-OPERATION REGISTRAR OF CO-OPERATIVE SOCIETIES
XXXI-PANCHAYATRAJ PANCHAYAT RAJ AND RURAL DEVELOPMENT,
SECRETARIAT DEPARTMENT
PANCHAYAT RAJ, HOD
ENGINEER-IN-CHIEF (GENERAL &PANCHAYAT RAJ)
ELECTION COMMISSION
CHIEF ENGINEER, RURAL WATER SUPPLY
PANCHAYAT RAJ AND RURAL DEVELOPMENT,
XXXII-RURAL DEVELOPMENT
SECRETARIAT DEPARTMENT
RURAL DEVELOPMENT. HOD
APARD
XXXIII-MAJOR AND MEDIUM IRRIGATION & COMMAND AREA DEVELOPMENT,
IRRIGATION SECRETARIAT DEPARTMENT
COMMISSIONER, COMMAND AREA DEVELOPMENT
AUTHORITY, HOD
CHIEF ENGINEER, A.P. ENGINEERING RESEARCH
LABORATORIES, HOD
ENGINEER-IN-CHIEF (ADMINISTRATION), HOD
ENGINEER-IN-CHIEF, MAJOR IRRIGATION, FLOOD
CONTROL AND DRAINAGE, HOD
ENGINEER-IN-CHIEF, MEDIUM IRRIGATION, HOD
CHIEF ENGINEER, NAGARJUNA SAGAR PROJECT, HOD
CHIEF ENGINEER, SREERAM SAGAR PROJECT, STAGE-
II, HOD
CHIEF ENGINEER, NEELAM SANJEEVA REDDY SAGAR
SREESAILAM PROJECT, HOD
CHIEF ENGINEER, N.T.R TELUGU GANGA PROJECT,
HOD
ADMINISTRATOR-CUM-CHIEF ENGINEER, SREERAM
SAGAR PROJECT, STAGE-I, HOD
SECRETARY, TUNGABHADRA BOARD, TUNGABHADRA
DAM, HOD
CHIEF ENGINEER, GODAVARI LIFT IRRIGATION
SCHEME, WARANGAL, HOD
CHIEF ENGINEER, CENTRAL DESIGN ORGANISATION,
HOD
CHIEF ENGINEER, INTER STATE WATER RESOURCES,
HOD
COMMISSIONER OF TENDERS, HOD
CHIEF ENGINEER (PROJECTS), IRRIGATION, KADAPA,
HOD
CHIEF ENGINEER, HYDROLOGY, HOD
COMMISSIONER, KRISHNA BASIN
198
Demand Department
COMMISSIONER, PLANING AND DEVELOPMENT OF
GODAVARI BASIN
CHIEF ENGINEER (PROJECTS), NORTH COASTAL
DISTRICTS
CHIEF ENGINEER (PROJECTS), ONGOLU
CHIEF ENGINEER (PROJECTS), ANANTAPUR
CHIEF ENGINEER, INDIRA SAGAR POLAVARAM
PROJECT
CHIEF ENGINEER (PROJECTS), MAHABOOBNAGAR
PROJECT DIRECTOR, PPMU, APWSIP
CHIEF ENGINEER, FFC (SRSP) & SYP, LMD COLONY,
KARIMNAGAR
CHIEF ENGINEER (PROJECTS), IRRIGATION,
KURNOOL
COMMISSIONER, RESETTLEMENT AND
REHABILITATION, HOD
CHIEF ENGINEER, QUALITY CONTROL WING FOR
ANDHRA REGION
CHIEF ENGINEER, QUALITY CONTROL WING FOR
TELANGANA REGION
CHIEF ENGINEER, QUALITY CONTROL WING FOR
RAYALASEEMA REGION
CHIEF ENGINEER, DR. B.R. AMBEDKAR PRANAHITA-
CHEVELLA SUJALA SRAVANTHI
CHIEF ENGINEER, RAJIV SAGAR, INDIRA SAGAR LIFT
IRRIGATION SCHEME & DUMMUGUDEM-NAGARJUNA
SAGAR PROJECT TAIL POND, KHAMMAM
CHIEF ENGINEER, MODERNISATION
CHIEF ENGINEER, CWC CLEARANCE AND AIBP
ASSISTANCE, HOD
DIRECTOR, GODAVARI BASIN
CHIEF ENGINEER, GODAVARI DELTA SYSTEM,
DOWLAISWARAM
CHIEF ENGINEER, KRISHNA DELTA SYSTEM,
VIJAYAWADA
IRRIGATION & COMMAND AREA DEVELOPMENT,
XXXIV-MINOR IRRIGATION
SECRETARIAT DEPARTMENT
COMMISSIONER, COMMAND AREA DEVELOPMENT
AUTHORITY, HOD
DIRECTOR, GROUND WATER DEPARTMENT, HOD
CHIEF ENGINEER, MINOR IRRIGATION, HOD
XXXV-ENERGY ENERGY,SECRETARIAT DEPARTMENT
CHIEF ELECTRICAL INSPECTOR TO GOVERNMENT,
HOD
CHIEF ENGINEER, ELECTRICAL GENERATION, HOD
BOILERS, HOD
199
Demand Department
XXXVI-INDUSTRIES AND
INFRASTRUCTURE AND INVESTMENT DEPARTMENT
COMMERCE
INDUSTRIES AND COMMERCE, SECRETARIAT
DEPARTMENT
INDUSTRIES, HOD
HANDLOOMS & TEXTILES, HOD
MINES AND GEOLOGY, HOD
SUGAR CANE COMMISSIONER, HOD
COMMERCE AND EXPORT PROMOTION, HOD
CHAIRMAN, INFRASTRUCTURE AUTHORITY
XXXVII-TOURISM, ART AND YOUTH ADVANCEMENT, TOURISM AND CULTURE,
CULTURE SECRETARIAT DEPARTMENT
CULTURAL AFFAIRS
TOURISM
ARCHAEOLOGY & MUSEUMS, HOD
XXXVIII-CIVIL SUPPLIES FOOD & CIVIL SUPPLIES, SECRETARIAT DEPARTMENT
ADMINISTRATION
CIVIL SUPPLIES, HOD
LEGAL METROLOGY
A.P. STATE CONSUMER DISPUTES REDRESSAL
COMMISSION
XXXIX-INFORMATION INFORMATION TECHNOLOGY & COMMUNICATIONS,
TECHNOLOGY AND SECRETARIAT DEPARTMENT
COMMUNICATIONS
DIRECTOR, ELECTRONICALLY DELIVERABLE
SERVICES, HOD
XL-PUBLIC ENTERPRISES PUBLIC ENTERPRISES, SECRETARIAT DEPARTMENT
200
APPENDIX – IX
(see paragraph 13.19.5)
(G.O.Ms.No.135, Finance & Planning (FW: BG) Department, dated 20-9-2000)
Approval of Plan Schemes:
2. In the reference first cited, instructions had been issued for sanctions and
releases of funds under Plan Schemes for pending bills of previous year as well as
fresh sanctions for the current year, pending approval of the final budget. Now that
the final budget has been presented to the Legislative Assembly and the outlays are
known to the departments for each of their schemes, it is considered desirable to
dispense with the procedure of convening the Departmental Clearance Committees
and PPACs for the current year. In stead, the HODs and Administrative Secretaries
are requested to submit proposals to the Finance Department in the following
manner.
(i) The proposals relating to State Plan Schemes, Matching State Share of
Centrally Sponsored Schemes and Centrally Sponsored Schemes shall
be first sent to Planning Department for their recommendation in the
first instance before they are referred to Finance & Planning (FW)
Department for concurrence.
(ii) The proposals relating to Tenth/Eleventh Finance Commission shall be
directly sent to the concerned Finance Commission Section under
Secretary (R&E) in Finance & Planning (FW) Department for their
scrutiny and concurrence.
(iii) The proposals in respect of Externally Aided Projects shall initially be
referred to Finance & Planning (PMU) Department for their scrutiny
and concurrence.
(iv) The proposals relating to AIBP/RIDF Schemes shall be directly sent to
the concerned EBS Sections in Finance & Planning (FW) Department
for their scrutiny and concurrence.
(v) All other individual proposals not covered by the above categories shall
be sent to the concerned EBS section in Finance & Planning (FW)
Department for their scrutiny and concurrence.
Formats for Submission of Proposals
3. (i) In order to facilitate proper examination of the proposals in the
administrative department and the Finance. &, 'Planning Departments,
it is considered desirable that the Heads of_ Departments give full
details of the budget provisions, expenditure incurred, utilization
certificates. and reimbursements etc. in a routine and regular manner.
All the Departments of the Secretariat are, therefore, requested to
furnish information in the proformae enclosed herewith to the Finance
201
& Planning (FW) Department/Planning Department for issue of
sanctions as well as release of funds under Plan Schemes. Format I is a
checklist for submission of proposals for sanction/ release of funds for
Plan Schemes.
(ii) Continuation of Staff under Plan Schemes: In the reference
fourth cited, orders were issued regarding payment of salaries to the
staff working under Plan Schemes, pending continuation of plan
schemes. Now since the procedure for convening the DCCs and PPACs
has been dispensed with for the current year, the Departments of the
Secretariat are requested to send proposals for continuation of the
staff under plan schemes to either Planning Department or Finance
Department, as the case may be, as per the procedure prescribed for
sanction of plan schemes in para 2 above. All Departments of
Secretariat are requested to ensure that full details are given as per
the check list prescribed in format - II, enclosed to this order, to
facilitate early clearance of the proposal.
Delegation of administrative and financial powers to Heads of
Departments
4. Once the scheme is approved and government order sanctioning the same
is issued, it will be left to the Heads of Department to distribute the authorized
amounts amongst districts and other Unit Officers/DDOs. The Heads of Departments
shall furnish the distribution statements to the Director of Treasuries & Accounts to
obtain treasury authorizations as per existing procedure. Government is separately
issuing orders enhancing the administrative and financial powers to the Heads of
Departments to incur expenditures within the budget authorizations under Plan and
Non-Plan Schemes.
Non-Plan Expenditure
5. In the reference second cited, instructions had been issued for sanction of
schemes and release of funds for Non-Plan Schemes pending approval of the final
budget for 2000-01. Once the budget is approved, the normal procedure of budget
authorization and release of funds for Non-Plan Schemes shall come into force. The
following guidelines shall be followed by all Heads of Departments/Unit
Offices/Drawing.& Disbursing Officers.
(i) After the budget is passed by the Legislature, each Head of the
Department' shall distribute the approved Noh-salary O&M outlays
under each sub head to all the concerned Heads of Units/DDOs under
their control as per their needs and submit distribution statements to
the Director of Treasuries & Accounts for issue of budget authorization
orders.
(ii) While distributing the allocations among various officers under their
control, all HODs shall ensure that all pending bills and other pending
202
commitments are fully met on the highest priority. It shall be the
responsibility of each Head of the Office to ensure that all the pending
bills are paid off at the earliest. Each one of the Heads of Office/DDOs
shall also be personally responsible to ensure that no future
commitments are contracted by his Office/Unit, which are beyond the
budgetary allocation under each head for the year.
Approval of Non-Plan Schemes
6. (i) Mostly Heads of Departments and Heads of Units/DDOs are already
authorized to incur expenditure under Non-Plan as per existing
delegations. However, even Non-Plan expenditure under certain
schemes needs to be approved at government level for release of
funds. In all such cases, the Departments of Secretariat are requested
to furnish the proposals with full information in Format III annexed to
this order to the concerned EBS Section in Finance Department for
their scrutiny and concurrence.
(ii) Continuation of Staff under Non-Plan: In the reference third cited,
orders were issued for further continuation of temporary posts under
Non-Plan upto 28.2.2001 subject to completing the process of
conducting meeting of Implementation Committees and finalizing their
recommendations before 31.1.2001. All the Departments are requested
to note that under no circumstances, further continuation of temporary
posts would be accorded until and unless the concerned
Implementation Committees of the Departments finalize their
recommendations and files are sent to the Finance Department for
concurrence before 28.2.2001. The proposals regarding continuation of
temporary posts under Non-Plan along with the recommendations of
the Implementation Committee may be sent to Finance Department in
the Format II with detailed justification.
Grants-in-Aid towards Salaries
7. Orders were also issued in the reference 5th cited in which Director of
Treasures and Accounts has been permitted to issue Authorization under 090/091
grant-in-aid towards salaries based on the provisions available in the budget without
Government orders as per the existing procedure in vogue in respect of the following
Institutions.
i. Private-aided Schools
ii. Private aided Colleges
iii. A.P. Residential Educational Society
iv. A.P. Social Welfare Residential Educational Society
v. A.P. Tribal Welfare Residential Educational Society
8. In respect of all other grant-in-aid institutions except those mentioned
above, the departments are requested to send the proposals to the Planning/Finance
203
Department through their administrative department for the concurrence duly filling
the Formats I & III depending upon whether the expenditure is to be booked under
Plan or Non-Plan.
9. Government has also issued orders in the reference 6th above cited that
bills relating to the salaries of teachers working in Panchayati Raj and Municipal
Bodies will be admitted without insisting on issue of G.O. by administrative
department of the Secretariat and budgetary authorization. In other words, existing
orders on procedure for drawal of salaries relating to teachers working in Panchayati
Raj and Municipal Schools shall hold good.
Maintenance Expenditure
10. It has been decided that the maintenance of all Government buildings shall
be decentralized to respective departments. The Chief Engineer (Buildings) of R&,B
Department shall only maintain the Secretariat, BRK Bhavan, Legislative Assembly,
High Court and other Judiciary buildings, Ministers residences and all residential
quarters in the State. Accordingly, budgetary allocations under '170 Minor Works'
and '180 Maintenance' have been separately provided for each department.
Provisions under these heads shall not be allowed to be diverted to any other head.
All HODs are requested to ensure that these provisions are distributed under the
four sub heads - Headquarters, Regional Offices, District Offices and Other Offices -
in proportion to the actual plinth area of government offices/buildings under their
control.
11. For Secretariat, Legislative Assembly buildings and AP High Court and other
judicial buildings, the budget is provided under the General Administration
Department, Legislature Secretariat and AP High Court respectively. These buildings
will be maintained by R&B Department only. However, the administrative sanction of
the works will be given by these administrative departments, but the LOC will be
issued by the Finance Department on requisition by the Secretary, GAD for
Secretariat buildings, by the Secretary Legislature for Legislative Assembly buildings
and by Secretary, Law & Legislature for the· AP High Court and other judicial
buildings subject· to quarterly control and budget control. The Chief Engineer
(Buildings) will be authorized to operate the head of account of GAD, Legislature and
AP High' Court to the extent of LOC issued and render the accounts to concerned
administrative departments. In all those cases where the buildings are still with Chief
Engineer, Buildings for maintenance, the usual procedure of LOC shall continue to be
applicable.
12. In order to facilitate proper and timely maintenance of their buildings, all
HODs/Heads of Offices/DDOs, other than those mentioned in the preceding para,
are authorized to requisition the services of the R&B (Buildings) Engineers in their
respective areas or use any other engineering staff under their control or available in
the town. In the alternative, since these are likely to be small maintenance works,
they are also authorized to get the estimates prepared from any private engineers
and engage private contractors for the job subject to following usual norms and
204
procedures of competitive bids through tender process and payment after check
measurement.
Economy Measures
13. One of the critical requirements of Zero Based Budgeting was to effect
economy and efficiency of expenditure under Plan and Non-Plan Schemes. In order
to ensure compliance with this requirement, the following guidelines are hereby
prescribed for all Secretariat Departments and Heads of Departments to follow:
(i) Utility Payments: Each Head of the Department/Office/Unit / DDO
shall be personally responsible for utmost economy under all sub heads
under 'Non-salary O&M'. They should take special care to ensure that
utility charges for water supply, electricity, telephones, petrol, rents
etc., are calculated in accordance with the latest rates in mind and
adequate/provision is made to meet their pending and future liabilities.
The treasury officers are hereby instructed to ensure that no payments
are authorized over and above the budget provisions. Any expenditure
more than the budgetary allocation under any sub head shall be
recovered from the person who authorizes such excess expenditure as
identified by the Head of Office DDO. If the Head of Office/DDD fails to
identity such a person and effect recovery, the HOD shall recover the
excess amount from the Head of Office/DDO concerned.
(ii) It has also been noticed that utility payments to statutory authorities
and rents etc. to landlords are delayed for months and years and
allowed to accumulate as arrears, which are then claimed as pending
bills. The Government views this practice with great concern. It is,
therefore, ordered that each Head of Office shall be personally held
responsible for timely and full payments on these items. Non-payment
beyond three months shall be viewed as gross negligence and
disciplinary action shall be initiated against those responsible. In any
case, if the bills are not settled within the financial year, the budget
provision will lapse and no carry forward of the liability shall be
allowed. Accordingly, the Head of the Department shall issue
proceedings for summary recovery of the pending liability from the pay
bill of the officer concerned and the treasury officer shall effect such
recovery and report to the HOD.
(iii) Energy Saving Devices: With the recent hike in power tariff, it has
become imperative that government offices use utmost economy to
consumption of energy. All HODs/Heads of Offices are required to keep
personal check on power consumption and also make sure that power
bills are paid promptly and fully. Recent improvements in technology
have brought out many energy-saving devices that are based on
conventional as well as non-conventional sources. All HODs are
requested to take up a phased program to convert their offices to low-
energy consumption devices and effect savings in their energy charges
205
in the long run. They may get in touch with the Energy Department
who is being asked to provide the necessary information and guidance
in this regard.
(iv) Personal Entitlements: Government has already fixed certain norms
for official and residential telephones, monthly petrol/diesel quotas,
hiring of vehicles, vehicle maintenance, newspapers/magazines etc. for
different categories of officers. It has been noticed that many officers
have been routinely claiming higher expenses than their entitlements
under the pretext of "official purpose". It has now been decided that
government shall not accept responsibility for excess expenditure
Under any circumstances. The concerned officers shall have to pay the
excess expenditure from their pocket in the first instance. ·They would
be free to make out a case for the excess expenditure on account of
official use and if agreed to by the competent authority, claim
reimbursement to the extent admissible.
(v) In order to meet any unforeseen contingencies, each HOD or Head of
Office/Unit/DDO is requested to set apart 5-10% of their Plan/Non-plan
non-salary outlay as reserve under their own control which could be
utilized to cover such unforeseen expenditure. In the event of this
amount not being set apart or having been exhausted during the
course of the year, the concerned departments will either have to re-
appropriate from some other sub head or simply defer the expenditure
to the next year. It should be clearly understood by all HODs that no
proposals for additional allocations shall be entertained by the Finance
Department under any circumstances.
206
FORMAT – I
CHECK LIST FOR SUBMISSION OF PROPOSALS FOR SANCTION/RELEASE
OF FUNDS UNDER PLAN
(Rs. in lakhs)
1. Name of the Secretariat Department
2. Name of the Head of the Department
3. File No. of the Secretariat Department
4. Name of the Scheme
5. Type of the Scheme (EAP/CSS/SS/AIBP/ RIDF)
6. Whether a New Scheme of this year or Ongoing
Scheme
7. Whether budgeted or unbudgeted
8. If budgeted, budget provision with full details: Central/ EAP/ State Total
(Major Head/Sub-Major Head/ Minor Head/ AIBP/ RIDF/ Share
Sub-Head) Shares
9. Cumulative releases (Head of Account-wise)
10. Balance available in the Budget (Head of
Account-wise)
11. Expenditure incurred (Head of Account-wise)
12. Physical Achievement
a. Unit
b. Target
c. Achievement
13. If unbudgeted, from which Head of Account to
be reappropirated
a. Scheme Name
b. Head of Account
14. Amount Released by GOI, Lr. No. & Date
15. Date of adjustment to the State Head of
Account
16. Amount for which utilization Certificates/
Reimbursement claims sent to GOI
17. Amount requested for release (Head of Account
wise)
207
18. Detailed justification of the proposal by
Administrative Department with particular
reference to the Schemes’ contribution towards
development indicators
19. Signature of the Head of the Department
20. Recommendations of and Signature of Special
Chief Secretary/Principal Secretary/ Secretary of
the Secretariat Department
21. Amount recommended for sanction by Planning
Department with their U.O. No.
22. Signature of the Secretary, Planning
Department
23. Final Approval by the Finance Department
(Head of Account wise)
24. Signature of the Principal Secretary/ Secretary,
Finance Department
25. U.O. No. of Finance Department
208
FORMAT – II
CHECK LIST FOR SUBMISSION OF PROPOSALS FOR CONTINUATION OF
STAFF UNDER PLAN/NON-PLAN
1. Name of the Scheme under which the
posts are created
2. Posts proposed to be further continued
Sl. Designation No. of Posts Current Status No. of Posts
No. Sanctioned Continued Filled in Vacant proposed for
so far Posts Posts further
continuation
3. G.O. in which the posts were created
4. G.O. in which posts were last continued
5. Actual expenditure during 1999-2000
6. Balance of works to be completed
under the Scheme (if any)
7. Period upto which the posts are to be
continued
8. Whether there is any advantage by
continuing the posts as temporary such
as tapping GOI funds under Plan
Scheme etc.
9. Recommendation of the
Implementation Committee in case of
Non-Plan posts
10. Remarks
Signature of the Head of the Department
Signature of the Special Chief Secretary/Principal Secretary/Secretary
of the Secretariat Department
Signature of the Secretary, Planning Department
Signature of the Principal Secretary/Secretary, Finance Department
209
FORMAT – III
CHECK LIST FOR SUBMISSION OF PROPOSALS FOR SANCTION/RELEASE
OF FUNDS UNDER NON-PLAN
1. Name of the Secretariat Department
2. Name of the Head of the Department
3. File No. of the Secretariat Department
4. Previous File No./U.O. No. of Finance
Department
5. Description of the Proposal/Scheme
6. Whether New or ongoing proposal/
scheme
7. Budget Provision with Full details
Amount
Head of Account
8. Amount released so far (mention
G.O.No. & U.O.No. of Finance
Department)
9. Incase of unbudgeted scheme
(a) Scheme name, amount and the Head
of Account from which amount to be
reappropriated for the proposed
scheme
(i) Budget provision available after
releases if any made previously under
the head from which to be
reappropriated
(ii) Balance Budget provision available
after proposed reappropriation
(b) By sanction of advance from the
Contingency Fund, in case the
payment has to be made as per court
order/ arbitration award
10. Detail justification for the
scheme/proposal with specific
reference to its contribution to
prescribed development indicators of
the Administrative Department
11. Remarks
210
APPENDIX-X
(See Paragraph 3.27.1)
SECTRORAL AND MAJOR HEAD CLASSIFICATION OF GOVERNMENT
TRANSACTIONS PRESCRIBED BY THE COMPTROLLER GENERAL OF
ACCOUNTS
CONSOLIDATED FUND-REVENUE
RECEIPT HEADS (Revenue Account)
A. Tax Revenue
(a) Taxes on Income and Expenditure
0020 Corporation Tax
0021 Taxes on Income other than Corporation Tax
0022 Taxes on Agticultura1 Income
0023 Hotel Receipts Tax
0024 Interest Tax
0028 Other Taxes on Income and Expenditure
(b) Taxes On Property and Capital Transactions
0029 Land Revenue
0030 Stamps and Registration Fees
0031 Estate Duty
0032 Taxes on Wealth
0033 Gift Tax
0035 Taxes on Immovable Property other than Agricultural Land
(c) Taxes on Commodities and Services
0037 Customs
0038 Union Excise Duties
0039 State Excise
0040 Taxes on Sales, Trade etc.
0041 Taxes on Vehicles
0042 Taxes on Goods and Passengers
0043 Taxes and Duties on Electricity
0045 Other Taxes and Duties on Commodities and Services
B. Non-Tax Revenue
(a) Fiscal Services
0046 Currency, Coinage and Mint
0047 Other Fiscal Services
(b) Interest Receipts, Dividends and Profits
0049 Interest Receipts
0050 Dividends and Profits
211
(c) Other Non-Tax. Revenue
(i) General Services
0051 Public Service Commission
0055 Police
0056 Jails
0057 Supplies and Disposals
0058 Stationery and Printing
0059 Public Works
0070 Other Administrative Services
0071 Contributions and Recoveries towards Pension and other
Retirement benefits
0075 Miscellaneous General Services
0076 Defence Services-Army
0077 Defence Services-Navy
0078 Defence Services-Air Force
0079 Defence-Ordinance Factories
(ii) Social Services
0202 Education, Sports, Art and Culture
0210 Medical and Public Health
0211 Family Welfare
0215 Water Supply and Sanitation
0216 Housing
0217 Urban Development
0220 Information and Publicity
0221 Broadcasting
0230 Labour and Employment
0235 Social Security and Welfare
0250 Other Social Services
(iii) Economic Services
0401 Crop Husbandry
0403 Animal Husbandry
0404 Dairy Development
0405 Fisheries
0406 Forestry and Wild Life
0407 Plantations
0408 Food Storage and Warehousing
0415 Agricultural-Research and Education
0425 Co-operation
0435 Other Agricultural Programmes
0506 Land Reforms
0515 Other Rural development Programmes
0516 Other Special Area Programmes
0551 Hill Areas
0575 Other Special Areas Programmes
0700 Major Irrigation
0701 Medium Irrigation
212
0702 Minor Irrigation
0801 Power
0802 Petroleum
0803 Coal and Lignite
0810 Non-Conventional Sources of Energy
0851 Village and Small Industries
0852 Industries
0853 Non-Ferrous Mining and Metallurgical Industries
0875 Other Industries
1001 Indian Railways-Miscellaneous Receipts
1002 Indian Railways-Commercial Lines-Revenue Receipts.
1003 Indian Railways-Strategic Lines-Revenue Receipts
1051 Ports and Light Houses
1052 Shipping
l053 Civil Aviation
1054 Roads and Bridges
1055 Road Transport
1056 Inland Water Transport
1075 Other Transport Services
1201 Postal Receipts
1225 Tele-communication Receipts
1275 Other Communication Services
1401 Atomic Energy Research
1425 Other Scientific Research
1452 Tourism
1453 Foreign Trade and Export Promotion
1456 Civil Supplies
1475 Other General Economic Services
C. Grants-in-aid and Contributions
1601 Grants-in-aid from Central Government
1605 External Grant Assistance
1606 Aid Material and Equipment
EXPENDITURE HEADS (Revenue Account)
A. GENERAL SERVICES
(a) Organs of State
2011 Parliament/State/Union Territory Legislatures
2012 President/Vice-President Governor/ Administrator of Union
Territories
2013 Council of Ministers
2014 Administration of Justice
2015 Elections
2016 Audit
(b) Fiscal Services
(i) Collection of Taxes on Income and Expenditure
2020 Collection of Taxes on Income and Expenditure
213
(ii) Collection of Taxes on Property and Capital Transactions
2029 Land Revenue
2030 Stamps and Registration
2031 Collection of Estate Duty, Taxes on Wealth and Gift Tax
2035 Collection of other Taxes on Property and Capital Transactions
(iii) Collection of Taxes on Commodities and Services
2037 Customs
2038 Union Excise Duties
2039 State Excise
2040 Taxes on Sales, Trade etc.
2041 Taxes on Vehicles
2045 Other Taxes and Duties on Commodities and Services
(iv) Other Fiscal Services
2046 Currency, Coinage and Mint
2047 Other Fiscal Services
(c) Interest Payment and Servicing of Debt
2048 Appropriation for reduction or avoidance of Debt
2049 Interest Payments
(d) Administrative Services
2051 Public Service Commission
2052 Secretariat-General Services
2053 District Administration
2054 Treasury and Accounts Administration
2055 Police
2056 Jails
2057 Supplies and Disposals
2058 Stationery and Printing
2059 Public Works
2061 External Affairs
2070 Other Administrative Services
(e) Pensions and Miscellaneous General Services
2071 Pensions and other Retirement Benefits
2075 Miscel1aous General Services
(f) Defence Services
2076 Defence Services-Army
2077 Defence Services-Navy
2018 Defence Services-Air Force
2079 Defence Services-Ordnance Factories
214
B. SOCIAL SERVICES
(a) Education, Sports; Art and Culture
2202 General Education
2203 Technical Education
2204 Sports and Youth Services
2205 Art and Culture
(b) Health and Family Welfare
2210 Medical and Public health
2211 Family Welfare
(c) Water Supply, Sanitation, Housing and Urban Development
2215 Water Supply and Sanitation
2216 Housing
2217 Urban Development
(d) Information and Broadcasting
2220 Information and Publicity
2221 Broadcasting
(e) Welfare of Scheduled Castes, Scheduled Tribes and Other Backward
Classes:
2225 Welfare of Scheduled Castes, Scheduled Tribes and other
Backward Classes
(f) Labour and Labour Welfare
2230 Labour and Employment
(g) Social Welfare and Nutrition
2235 Social Security and Welfare
2236 Nutrition
2245 Relief on account of Natural Calamities
(h) Others
2250 Other Social Services
2251 Secretariat -Social Services
C. ECONOMIC SERVICES
(a) Agriculture and Allied Activities
2401 Crop Husbandry
2402 Soil and Water Conservation
2403 Animal Husbandry
2404 Dairy Development
2405 Fisheries
2406 Forestry and Wild Life
215
2407 Plantations
2408 Food, Storage and Warehousing
2415 Agricultural Research and Education
2416 Agricultural Financial Institutions
2425 Co-operation
2435 Other Agricultural Pregrammes
(b) Rural Development
2501 Special Programmes for Rural Development
2505 Rural Employment
2506 Land Reforms
2515 Other Rural Development Programmes
(c) Special Area Programmes
2551 Hill Areas
2552 North Eastern Areas
2553 MPs Local Area Development Scheme
2575 Other Special Area Programmes
(d) Irrigation and Flood Control
2700 Major Irrigation
2701 Medium Irrigation
2702 Minor Irrigation
2705 Command Area Development
2711 Flood Control and Drainage
(e) Energy
2801 Power
2802 Petroleum
2803 Coal and Lignite
2810 Non-Conventional Sources of Energy
2820 Energy Co-ordination and Development
(f) Industry and Minerals
2851 Village and Small Industries
2852 Industries
2853 Non-ferrous Mining and Metallurgical Industries
2875 Other Industries
2885 Other outlays on Industries and Minerals
(g) Transport
3001 Indian Railways-Policy Formulation Direction, Research and
other Miscellaneous Organization
3002 Indian Railways - Commercial Lines Working Expenses
3003 Indian Railways - Strategic Lines - Working Expenses”
3004 Indian Railways - Open Line Works (Revenues)
3005 Payments to General Revenues
3006 Appropriation from Railway Surplus
216
3007 Repayment of Loans taken from General Revenue
3025 Payment towards amortizations of over capitalisation
3051 Ports and Light Houses
3052 Shipping
3053 Civil Aviation
3054 Roads and Bridges
3055 Road Transport
3056 Inland Water Transport
3075 Other Transport Services
(h) Communications
3201 Postal Services
3225 Telecommunication Services
3230 Dividends to General Revenues
3231 Appropriations from Tele-communication Surplus
3232 Repayment of Loans taken from General Revenue
Tele-communications
3252 Satellite Systems
3275 Other Communication Services
(i) Science, Technology and Environments
3401 Atomic Energy Research
3402 Space Research
3403 Oceanographic Research
3425 Other Scientific Research
3435 Ecology and Environment
(j) General Economic Services
3451 Secretariat - Economic Services
3452 Tourism
3453 Foreign Trade and Export Promotion
3454 Census Surveys and Statistics
3455 Meteorology
3456 Civil Supplies
3465 General Financial and Trading Institutions
3466 International Financial Institutions
3475 Other General Economic Services
D. GRANTS-IN-AID AND CONTRIBUTIONS
3601 Grants-in-aid to State Government
3602 Grants-in-aid to Union Territory Governments
3604 Compensation and Assignments to Local Bodies and
Panchayati Raj Institutions
3605 Technical and Economic Co-operation with other Countries
3606 Aid Materials and Equipments
217
CONSOLIDATED FUND-CAPITAL PUBLIC DEBT, LOANS, ETC.
RECEIPT HEADS (Capital Account)
4000 Miscellaneous Capital Receipts
Expenditure HEADS (Capital Account)
A. CAPITAL ACCOUNT OF GENERAL SERVICES
4046 Capital Outlay on Currency, Coinage and Mint
4047 Capital Outlay on Other Fiscal Services
4055 Capital Outlay on Police
4058 Capital Outlay on Stationery and Printing
4059 Capital Outlay on Public Works
4070 Capital Outlay on Other Administrative Services
4075 Capital Outlay on Miscellaneous General Services
4076 Capital Outlay on Defence Services
B. CAPITAL ACCOUNT OF SOCIAL SERVICES
(a) Capital Account of Education, Sports, Art and Culture
4202 Capital Outlay on Education, Sports, Art and Culture
(b) Capital Account of Health and Family Welfare
4210 Capital Outlay on Medical and Public Health
4211 Capital Outlay on Family Welfare
(c) Capital Account of Water Supply, Sanitation, Housing and Urban
Development
4215 Capital Outlay on Water Supply and Sanitation
4216 Capital Outlay on Housing
4217 Capital Outlay on Urban Development
(d) Capital Account of Information and Broadcasting
4220 Capital Outlay on Information and Publicity
4221 Capital Outlay on Broadcasting
(e) Welfare of Scheduled Castes, Scheduled Tribes and other Backward-
Classes
4225 Capital Outlay on Welfare of Scheduled Castes, Scheduled
Tribes and
other Backwards Classes
(g) Capital Account of Social Welfare and Nutrition
4235 Capital Outlay on Social Security and Welfare
4236 Capital Outlay on Nutrition
(h) Capital Account of Others Social Services
4250 Capital Outlay on Other Social Services
218
C. CAPITAL ACCOUNT OF ECONOMIC SERVICES
(a) Capital Account of Agriculture and Allied Activities
4401 Capital Outlay on Crop Husbandry
4402 Capital Outlay on Soil and Water Conservation
4403 Capital Outlay on Animal Husbandry
4404 Capital Outlay on Dairy Development
4405 Capital Outlay on Fisheries
4406 Capital Outlay on Forestry and Wild Life
4407 Capital Outlay on Plantations
4408 Capital Outlay on Food Storage and Warehousing
4415 Capital Outlay on Agricultural Research and Education
4416 Investments in Agricultural Financial Institutions
4425 Capital Outlay on Co-operation
4435 Capital Outlay on other Agricultural Programmes
(b) Capital Account of Rural Development
4515 Capital Outlay on Other Rural Development Programmes
(c) Capital Account of Special Area Programmes
4551 Capital Outlay on Hill Areas
4552 Capital Outlay on North Eastern Areas
4575 Capital Outlay on Other Special Area Programmes
(d) Capital Account of Irrigation and Flood Control
4700 Capital Outlay on Major Irrigation
4701 Capital Outlay on Medium Irrigation
4702 Capital Outlay on Minor Irrigation
4705 Capital Outlay on Command Area Development
4711 Capital Outlay on Flood Control Projects
(e) Capital Account of Energy
4801 Capital Outlay on Power Projects
4802 Capital Outlay on Petroleum
4803 Capital Outlay on Coal and Lignite
4810 Capital Outlay on Non-Conventional Sources of Energy
(f) Capital Account of Industry and Minerals
4851 Capital Outlay on Village and Small Industries
4852 Capital Outlay on Iron and Steel Industries
4853 Capital Outlay on Non-Ferrous Mining and Metallurgical
Industries
4854 Capital Outlay on Cement and Non-Metallic Mineral Industries
4855 Capital Outlay oil Fertilizer Industries
4856 Capital Outlay on Petro-Chemical Industries
4857 Capital Outlay on Chemicals and Pharmaceutical Industries
4858 Capital Outlay on Engineering Industries
4859 Capital Outlay on Tele-communication and Electronic Industries
219
4860 Capital Outlay on Consumer Industries
4861 Capital Outlay’ on Atomic Energy Industries
4875 Capital Outlay on Other Industries
4885 Other Capital Outlay on Industries and Minerals
(g) Capital Account of Transport
5002 Capital Outlay on Indian Railways Commercial Lines
5003 Capital Outlay on Indian Railways Strategic Lines
5051 Capital Outlay on Ports and Light Houses
5052 Capital Outlay on Shipping
5053 Capital Outlay on Civil Aviation
5054 Capital Outlay on Roads and Bridges
5055 Capital Outlay on Roads Transport
5056 Capital Outlay on Inland and Water Transport
5075 Capital Outlay on Other Transport Services
(h) Capital Account of Communication
5201 Capital Outlay on Postal Services
5225 Capital Outlay on Tele-communication Services
5252 Capital Outlay on Satellite System
5275 Capital Outlay on Other Communication Services
(i) Capital Account of Science Technology and Environment
5401 Capital Outlay on Atomic Energy Research
5402 Capital Outlay on Space Research
5403 Capital Outlay on Oceanographic Research
5425 Capital Outlay on Other Scientific and Environmental Research
(j) Capital Account of General Economic Services
5452 Capital Outlay on Tourism
5453 Capital Outlay on Foreign Trade and Export Promotion
5455 Capital Outlay on Meteorology
5465 Investments in General Financial and Trading Institutions
5466 Investments in International Financial Institutions
5475 Capital Outlay on Other General Economic Services
D. GRANTS-N-AID AND CONTRIBUTIONS
E. PUBLIC DBBT
6001 Internal Debt of Central Government
6002 External Debt
6003 Internal Debt of the State Government
6004 Loans and Advances from the Central Government
6005 External Debt – Suspense
F. LOANS AND ADVANCES
6075 Loans for Miscellaneous General Services
6202 Loans for Education, Sports, Art and Culture
6210 Loans for Medical and Public Health
220
6211 Loans for Family Welfare
6215 Loans for Water Supply and Sanitation
6216 Loans for Housing
6217 Loans for Urban Development
6220 Loans for Information and Publicity
6225 Loans for Welfare of Scheduled Castes, Scheduled Tribes and
Other Backward Classes
6235 Loans for Social Security and Welfare
6245 Loans for Relief on account of Natural Calamities
6250 Loans for Other Social Services
6401 Loans for Crop Husbandry
6402 Loans for Soil and Water Conservation
6403 Loans for Animal Husbandry
6404 Loans for Dairy Development
6405 Loans for Fisheries
6406 Loans for Forestry and Wild Life
6407 Loans for Plantations
6408 Loans for Food Storage and Warehousing
6416 Loans for Agricultural Financial Institutions
6425 Loans for Co-operation
6435 Loans for Other Agricultural Programmes
6501 Loans for Special Programmes, for Rural Development
6505 Loans for Rural Employment
6506 Loans for Land Reforms
6515 Loans for Other Rural Development Programmes
6551 Loans for Hill Areas
6552 Loans for North Eastern Areas,
6575 Loans for Other Special Areas Programmes
6700 Loans for Major Irrigation
6701 Loans for Medium Irrigation
6702 Loans for Minor Inigation
6705 Loans for Command Area Development
6711 Loans for Flood Control Projects
6801 Loans for Power Projects
6802 Loans for Petroleum
6803 Loans for Coal and Lignite
6810 Loans- for Non-Conventional Sources of Energy
6851 Loans for Village and Small Industries
6852 Loans for Iron and Steel Industries
6853 Loans for Non-Ferrous Mining and Metallurgical Industries
6854 Loans for Cement and Non-Metallic Mineral Industries
6855 Loans for Fertiliser Industries
6856 Loans for Petro-Chemical Industries
6857 Loans for Chemical and Pharmaceutical Industries
6858 Loans for Engineering Industries
6859 Loans for Tele-communication and Electronic Industries
6860 Loans for Consumer Industries
6861 Loans for Atomic Energy Industries
221
6875 Loans for Other Industries
6885 Other Loans to Industries and Minerals
7002 Loans for Railways
7051 Loans for Ports and Light Houses
7052 Loans for Shipping
7053 Loans for Civil Aviation
7055 Loans for Road Transport
7056 Loans for Inland Water Transport
7075 Loans for Other Transport Services
7225 Loans for Tele-communication Services
7275 Loans for Other Communication Services
7425 Loans for Other Scientific Research
7452 Loans for Tourism
7453 Loans for Foreign Trade Export Promotion
7465 Loans for General Financial and Trading Institutions
7475 Loans for Other General Economic Services
7601 Loans and Advances to State Governments
7602 Loans and Advances to Union Territory Governments
7605 Advances to Foreign Governments
7610 Loans to Government Servants, etc.
7615 Miscellaneous Loans
(G) INTER STATE Settlement
7810 Inter State Settlement
(H) TRANSFER TO CONTINGENCY FUND
7999 Appropriation to the Contingency Fund
CONTINGENCY FUND
8000 Contingency Fund
PUBLIC ACCOUNT
I. SMALL SAVINGS, PROVIDENT FUNDS, ETC.
(a) National Small Savings Fund
8001 Savings Deposits
8002 Savings Certificate
8006 Public Provident Funds
8007 Investments of National Small Savings Fund
(b) State Provident Funds
8009 State Provident Funds
(c) Other Accounts
8010 Trusts and Endowments
8011 Insurance and Pension Funds
8012 Special Deposits and Accounts
8013 Other Deposits and Accounts
222
J. RESERVE FUNDS
(a) Reserve Funds bearing Interest
8115 Depreciation/Renewal Reserve Fund
8116 Revenue Reserve Funds
8117 Development Funds
8118 Capital Reserve Funds
8119 Railway Safety Fund
8121 General and Other Reserve Funds
(b) Reserve Funds not bearing interest
8222 Sinking Funds
8223 Famine Relief Fund
8224 Central Road Funds
8225 Roads and Bridges Fund
8226 Depreciation /Renewal Reserve Fund
8228 Revenue Reserve Funds
8229 Development and Welfare Funds
8235 General and Other Reserve Funds
K. DEPOSITS AND ADVANCES
(a) Deposits bearing Interest
8336 Civil Deposits
8337 Deposits of Railways
8338 Deposits of Local Funds
8342 Other Deposits
(b) Deposits not bearing Interest
8443 Civil Deposits
8444 Defence Deposits
8445 Railway Deposits
8446 Postal Deposits
8447 Tele-communication Deposits
8448 Deposits of Local Funds
8449 Other Deposits
8450 Balance Account of Union Territories
8451 Bhopal Gas leak Disaster Relief Fund
(c) Advances
8550 Civil Advances
8551 Defence Advances
8552 Railways Advances
8553 Postal Advances
8554 Tele-communication Advances
L. SUSPENSE AND MISCELLANEOUS
(a) Coinage Accounts
8656 Coinage Accounts
223
(b) Suspense
8658 Suspense Accounts
8659 Suspense Accounts (Defence)
8660 Suspense Accounts (Railways)
8661 Suspense Accounts (Postal)
8662 Suspense Accounts (Telecommunications)
8663 Accounting Adjustment Suspense
(c) Other Accounts
8670 Cheques and Bills
8671 Departmental Balances
8672 Permanent Cash imprest
8673 Cash Balance Investment Account
8674 Security deposits made by Government
8675 Deposits with Reserve Bank
8677 Remittances into Banks/Treasuries
(d) Accounts with Governments of Foreign Countries
8679 Accounts with Governments of other Countries
(e) Miscellaneous
8680 Miscellaneous Government Accounts
M. REMITTANCES
(a) Money orders and other Remittances
8781 Money orders
8782 Cash remittances and adjustments between officers rendering
accounts to the same Accounts Officer
8785 Other Remittances
(I) Inter Government Adjustment Account
8786 Adjusting Account between Central and State Governments
8787 Adjusting Account with Railways
8788 Adjusting Account with Posts
8789 Adjusting Account with Defence
8790 Accounts with States etc. (Railways)
8791 Accounts with States etc. (Posts)
8792 Accounts with States etc.. (Defence)
8793 Inter State Suspense Account
8794 Accounts with the High Commissioner for India in United
Kingdom
8795 Adjusting Account with Telecommunications
(c) Exchange Accounts
8797 Exchange Accounts
N. CASH BALANCE
8999 Cash Balance
224
GENERAL DIRECTIONS
1 General
1.1 The minor heads prescribed under each major/sub-major head in this
list and also permitted to be opened as detailed in the subsequent
paragraphs of these directions may be divided into such subordinate heads
(called ‘sub-beads) as may be needed to suit the local requirement of each
Government. The “sub-head of Classification denotes and identifies the
schemes undertaken in pursuance of programmes represented by minor
heads or components of a particular programme, if the programme does not
have any scheme, but represents non-developmental expenditure or
expenditure. of an administrative nature. The sub-heads should not be
multiplied unnecessarily and new ones opened only when really necessary.
1.2 Formal approval/issue of amendments by Correction slips is not required
for opening of new minor heads in the following circumstances:
(a) In the cases specified in the subsequent paragraphs of these
directions with nomenclature of the heads indicated therein (e.g.’
Direction and Administration’, “Other Expenditure” indicated in para
3.1 below).
(b) In cases where mere guidelines are indicated in the column for
Minor Heads’ in this list, such as for Example “Each project will be a
minor head” against the major head “2701/4701/6701” Medium
Irrigation”. However, for opening new minor heads in terms of foot-
notes below major heads or otherwise, formal approval/issue of
‘correction slips would be required.
2 Receipt Heads
2.1 The minor head “Services and Service Fees”(code 501’) may be opened
under the receipt major/sub-major heads, wherever it has not been provided,
if necessary.
2.2 ‘Refunds of Revenue’ shall as a general rule, be taken in reduction of
the revenue Receipts “Deduct-Refunds” (code 900) may be opened as a
minor head under the major/sub-major heads falling in the Sector “B.Non-Tax
Revenue”, unless it is not practicable to account for such refunds as sub-
heads below the concerned programme minor heads under the relevant
major/sub-major heads. This minor head may also be opened under the
major/sub-major heads of the sector “C.Grants-in Aid and Contributions”. In
respect of major/sub-major heads falling under the sector “A. Tax Revenue”,
the head “Deduct-Refunds” should however be opened as a distinct subhead
below the appropriate minor heads so that the net collection of each tax/Duty
is readily ascertainable from the accounts. See, however, note below the
major head “0037. Customs” for the account of “Deduct Refunds” and
“Deduct-Drawbacks”.
225
2.3. The minor head “Other Receipts” (code ‘800) may be opened under
the receipt major/sub-major heads, Wherever it has not been provided. Inter
alia the following sub-heads may be opened under this minor head:
(i) Leave Salary Contributions
(ii) Sale proceeds of dead-stock, waste paper and other articles, the
cost of which was met from office expenses.
“The minor head ‘Receipts Awaiting Transfer to other Minor Heads’
(RAT) (Code ‘500’) may be opened wherever necessary under the functional
major/sub-major heads in the section Receipts Heads (Revenue Account)
irrespective of whether the receipt would be subsequently transferred to the
capital section or the Public Account. The transactions will be transferred to
the final head of account by affording minus credit to the transitory head.
2.4. In addition to the minor heads prescribed under the major head
“1601.Grants-in-Aid from Central Government”, new minor heads,
corresponding to programme minor heads in the Section “Expenditure Heads
(Revenue Account) to which the assistance from Central government relates,
may be opened in the same manner as indicated in Direction No.3.9 below.
3. Expenditure Heads (Revenue Account)
3.1. The following minor heads, even where not specifically prescribed may
be opened below the major/sub-major heads, wherever necessary.
(a) “Direction and Administration (Code 001) (being placed as the first
minor head)
(b) “Other Expenditure”(code ‘800) (being placed as the last minor head)
Where there is a separate establishment expenditure for “monitoring
evaluation and statistics,” the expenditure on such establishment
may be distinctly recorded in accounts under a sub-head under
“Direction and Administration” or other appropriate minor head as
the case may be.
(c) Assistance to Public Sector and other undertakings (Code ‘190’).
(d) Assistance to Municipal Corporation (Code ‘191’).
(e) Assistance to Municipalities/Municipal Councils (Code ‘192’)
(f) Assistance to Nagar Panchayats/Notified area committees are
equivalent thereof (Code ‘193’)
(g) Training (Code ’003’)
(h) Assistance to Zilla Prarishads/District level Panchayati (Code ‘196’)
(i) Assistance to Block Panchayatis/Intermediate level Panchayats (Code
‘197’)
(j) Assistance to Gram Panchayats (Code ‘198’)
(k) Assistance to Co-operatives (Code ‘195’).
(l) Assistance to Non-Government Institutions (Code ‘199’).
Note:- The minor head “Direction and Administration” when required to be
operated in irrigation, Roads and Bridges, Public Health etc. Division working
226
on P.W.D. pattern will record expenditure on Designs, Architecture; stores
control etc.” for which distinct sub head maybe opened.
Normally, the executing/agent Department incurring the expenditure,
on receipt of approval/authorization etc., from the Functional
Ministry/Department will directly operate the Budget head of the later and
not debit the expenditure to ‘PAO Suspense’ or ‘CSSA’ as the case may be.
If for any reason, it is not possible to follow this procedure, the expenditure
incurred on behalf of other service department, will initially be debited in the
budget grant of the executing department under a new minor head
‘Expenditure Awaiting Transfer to other heads/Departments’(EAT), (Code
‘502’). This Minor head my be opened whenever necessary under the
functional major/sub-major heads of the Department in the section
‘Expenditure heads (Revenue Account), irrespective of whether the
expenditure would be subsequently transferred to the Capital Section or the
Public Account of the Department accounting for the transaction or the
functional major head of the other Department on whose behalf the
expenditure is incurred. On receipt of necessary details the transaction will
be transferred to the relevant final heads of account in the books by making
necessary adjustments in accounts. In case this minor head is operated for
settling inter-departmental transactions, the same may be cleared on receipt
of the amount from the other Department by affording minus debit to the
transitory head during the same financial year which the transaction has
appeared in account. This minor head may also be operated to
accommodate expenditure on a new scheme pending opening of a new
minor head therefore or for the transactions which are presently being
classified under ‘Unclassified Suspense’ and transactions booked under
‘Vouchers Suspense’ wherever the vouchers are found wanting or are not
readily susceptible of classification.
“Details of each Plan Scheme/Project, etc. or Non Plan Scheme/Programme,
etc. as the case may be, shall be indicated at the sub-head level below the
standard minor head ‘Training’. Likewise, at the detailed head and object
head levels, details of sub-schemes or activities and object of expenditure
shall be indicated. In this schematic arrangement, care should be taken to
avoid double provisioning/ budgeting and accounting of training
expenditure- both under standard minor head ‘Training’ as well as
establishment oriented minor heads such as ‘Direction and Administration,
etc.’
3.2. The minor head “International Co-operation” (code ‘798’) may be
opened under the functional major sub. major heads wherever necessary, to
record the contributions to the international organizations related to specific
functions (e.g. United Nations Children’s’ Emergency Fund (UNICEF), World
Health Organization (‘WHO’), International Labour Orgartisation (ILO), etc. A
suitable sub. head indicating the name of the conference/meeting arranged by
a Ministry/Department may be opened under this minor head wherever the
expenditure thereon is not expected to justify opening of a separate minor
227
head. Where, however, the expenditure is estimated in a year is substantial
(i.e. expected to be Rs.1 crore or more), a minor head titled “International
Conference/Meeting”(code ‘790’) may be opened below the functional
major/sub-major head concerned. See also Note(l) below the major head
“3605 - Technical and Economic Co-operation with other Countries”.
3.3. If necessary the minor head with nomenclature “Irrecoverable Loans
Written ‘Off”(code ‘792’) may be opened under the various functional
major/sub-major heads depending upon the purposes for which the loans or
advances were granted. Where however, the purpose cannot be identified
with any functional major head the amount written off should be-adjusted
under the minor head “Irrecoverable loans written off (code ‘795’ ) below he
major head “2075 -Miscellaneous General Services”.” Loans to State Govt.
written off may be adjusted under a distinct subhead of the same
nomenclature below the minor head “Irrecoverable loans written off” under
the major head ‘2075’.
3.4. The minor head “Transfer to/from Reserve Funds/Deposit
Accounts”(code ‘797’ ) may be opened -wherever necessary under the
functional major/sub-major heads in the section” Expenditure Heads(Revenue
Account). Under this minor head Transfers to/from’ specific Reserve Funds and
deposits accounts will appear as a distinct subhead with nomenclature
“Transfers’ to/……. (name of Reserve Fund/Deposit Account)”, with a detailed
head “Inter account transfer”. The actual expenditure will be debited to the
relevant programme minor head under the functional major head in the
Revenue Section, Capital Section or Loan Section depending upon whether the
expenditure is of a revenue, capital or loan nature. Amounts financed from the
Reserve funds/Deposit Accounts in these cases will be-shown as a deduct
entry under minor heads ‘Deduct Amount met from name of the Reserve Fund
/Deposit Account’ below the minor head Transfers to! from Reserve
Funds/Deposit Accounts with separate code say ‘902’ etc., under the functional
major, sub-major head in the Revenue, Capital or loan section where under
the actual expenditure stands debited.
3.5. Whenever expenditure is recorded initially under a minor head below a
major head, and either the whole or a portion of it is recoverable by debit to
another minor head under the same or a different major head, the amount
recovered is to be recorded under a distinct sub-head “Deduct amount
transferred to (name of minor/major head) for this purpose.
3.6. The minor head “Suspense”(code 799) may be opened wherever
necessary, only under those major heads, where expenditure on ‘works’ is
involved, and where the public works System of accounts is adopted keeping
in view the provisions of para 13.1.1 of the C.P.W.A. Code or similar provisions
of States works Accounts Codes/Manuals. This minor head will have the
following sub-heads, viz., (a) Stock (b) Miscellaneous works Advances and (c)
Work Shop Suspense.
228
3.7. In respect of the departments, the accounts of which follow the public
works System of Accounts, the minor head “Machinery and Equipment” (code
‘052) wherever provided will record expenditure on common Tools and plant
acquired by the Divisions for executing works of a revenue or capital nature,
and will have suitable sub-heads like “New Supplies”, “Repairs and Carriage”
etc.
3.8. “Tribal Area Sub-plan” (code ‘796’) “Special Component Plan for
Scheduled Caste” (Code 789) may be opened as minor heads below the
functional major/sub-major heads wherever necessary.
3.9. In addition to minor heads codified below the major heads “3601.
Grants-in-aid to State Governments” and “3602-Grants-in-Aid to Union
Territory Governments”, now minor bead(s) may be opened corresponding to
the programme minor heads in the Section “Expenditure Heads (Revenue
Account)” to which the assistance can be related. For this purpose, the
nomenclature of the minor head may indicate the function as per sub-major
head or as per major head, in the absence of a sub-major head, on the
revenue expenditure side followed by the programme minor head. For
example “Adult Education - Rural Functional Literacy Programmes”, “Crop
Husbandry - Agricultural Engineering”, -“Consumer Industries - Textiles” etc.-
When the nomenclature of the sub-major head does not give an indication of
the concerned function the nomenclature of the minor head will also indicate
the name of the major head also within brackets after the sub-major head.
For example “General (Medical & Public Health) - Health Statistics and
Evaluation”,” General (Nutrition). “Diet Surveys and Nutrition Planning” etc.
Where it is not possible to identify the assistance with any programme
distinctly, the minor head will indicate the relevant sub-major/major head as
above followed by the wards “Other Grants” (e.g.) “General-(Education) -
Other Grants”, “Crop Husbandry - Other Grants”, etc. When the.
nomenclature of a new minor head to be opened cannot be fitted in any of
the above pattern, advice of the C,G.A. should be sought. Please refer also to
direction 6.5 for illustrations.
3.10. Recoveries of over - payments’ whether made in cash or by short
drawl from a bill during the same financial year in which such over payments
were made, shall be recorded as reduction of expenditure under the concerned
Service Heads. Recoveries of over payment to previous year(s) shall be
recorded under distinct minor head “Deduct Recoveries of over payments
(Code “911”) below the concerned major/sub major head in the Appropriation
Accounts. Refund of unspent balances of grant/contribution during the same
financial year shall be recorded as reduction of expenditure under the
concerned Grant-in-aid major or/Sub major head. However refund of
grant/contribution in subsequent year(s) that are initially charged to the major
head “3605 - Technical and Economic Cooperation with other countries etc.,
shall be adjusted under a distinct minor head “Deduct - Recoveries of unspent
balance” (Code ‘912’) below that major head. Similarly, refund of unspent
Balance of grant-in-aid by State/Union Territory. Government in subsequent
229
year(s) shall be adjusted under a separate minor head ‘deduct – Recovery of
unspent balance of grant-in-aid form State/Union Territory Governments”
(Code ‘913’) below the major head. “3601 Grants-in-aid to State
Governments” or “3602 Grants-in-aid to Union Territory Governments” as the
case may be.
Note:- The investments made by Government of India in Nationalized
Banks and subsequently being written down to adjust the losses incurred by
banks, may be shown as ‘Deduct Recoveries’ below the line in the capital
section.
4. Expenditure Heads (Capital Account)
4.1. The following minor heads even where not specifically prescribed may be
opened below the major/sub Major head wherever necessary.
(a) “Direction and Administration” (Code “001”)
(b) “Other Expenditure” (Code.”800”)
Note :- See note below Para 3.1
4.2. The ‘Minor Head’ Investments in public sector and other undertakings
“(Code 190) for investment in equity shares etc may be opened where
necessary if not specifically provided below the functional major/sub major
heads of expenditure heads (Capital Account). The name of the Public Sector
and other undertaking will appear as a sub-head below the minor head
‘Investment in Cooperatives’ (Code 195) depending upon the function of the
cooperatives, could be opened as a minor head even if not specifically
provided below the functional Major/Sub-major Heads, whenever necessary
e.g. ‘Dairy Co-operatives’ could be opened below the major head “4404-
Capital Outlay on Dairy Development” and “Labour Co-operatives” below the
Major Head “4250-Capital Outlay on Other Social Services.” Respectively.
Each cooperative society will be a distinct sub-head below the above minor
head.
Investments in the form of debentures should however be recorded
under the relevant major head-in Section “F-Loans and Advances.”
4.3. “Deduct - Receipts and Recoveries on Capital Account” (Code ‘901’) may
be opened wherever necessary, as a sub-head below the relevant minor heads
under the various capital major/sub major heads where from the expenditure
was initially incurred. Where such receipts and recoveries on capital account
are not identifiable with any programme minor head, the same may be
adjusted in accounts as a sub-head under “Other Expenditure”, (Code “800”)
under the major/sub-major head. ‘‘
As an exception, recoveries (Sale Proceeds etc.) relating to schemes
of Govt. trading where expenditure on bulk purchase and distribution of certain
commodities is required to be shown in capital section of accounts, may be
230
shown under a distinct minor head “Deduct-Receipts and Recoveries on capital
account” (Code 901) to be opened below the concerned major head.
4.4. The provisions in the directions 3.4,3.ó and 3.8 apply to “Expenditure
Heads(Capital Account)” also. Please refer to direction 6.4 for illustrations.
4.5. Expenditure of a capital nature which is met from Reserve
Funds/Deposit Accounts will be reflected under the relevant programme minor
heads. Adjustment of expenditure against the Reserve funds/Deposit
Accounts will be shown as a deduct entry under the minor head “Deduct
amount met from Reserve Funds/Deposit Accounts,” with code numbers 902
etc., under the functional major/sub major head in the manner indicated in
para 3.4.
5. Departmentally run Commercial Undertakings and State Trading
Schemes
5.1. For departmentally run commercial undertakings and state trading
schemes declared as commercial, a distinct minor head (Code 201’ to ‘300’)
for each or a group of similar such undertakings or scheme as may be found
convenient may be opened under the appropriate functional receipt/revenue
expenditure (working expenses)/Capital expenditure respectively.
Revenue receipts from departmental Commercial Undertakings and
State Trading Schemes declared Commercial may be recorded under suitable
sub-beads as “Receipts from Sales”, ‘Other Receipts’ under the minor head
concerned.
Working expenses or revenue expenditure may be recorded under
suitable sub-heads such as “Management’, “Operation and Maintenance”,
“Renewals & Replacement, “Machinery and Equipment, “Other Expenditure”,
“interest on Capital”, “Suspense”, “Contributions to Funds” with suitable
detailed heads there under.
5.2. For State Trading Schemes not declared as commercial, distinct sub-
heads for each or a group of similar such-schemes as may be found
convenient, may be opened under the relevant programme minor head below
the appropriate revenue functional receipt/expenditure major/sub-major
heads. If, howerver, it is decided to meet the expenditure on such trading
scheme from capital, distinct sub-heads for each or a group of similar such
schemes may be opened under the relevant minor head below the functional
capital major/sub-major head. The receipts from such schemes will, however,
be treated as reduction of capital expenditure under the relevant sub-heads.
Where, however, it is not possible to identify the sub-heads, these receipts
may be adjusted under a minor head-with the nomenclature “Deduct -
Receipts & Recoveries on Capital Account” (Code ‘901’).
231
5.3. In the case State Trading Schemes with revolving funds from an advance
to be credited to a personal ledger account within the major head the
additional sub-heads/detail heads (as the case may be”) “Advances” and
“Suspense’ (Personal Deposits) may be opened.
6. Loans and Advances
6.1. The following minor heads may be opened wherever necessary if not
specifically provided below functional minor/sub-major heads in Loan Section.
a) Loans to Public Sector and Other Undertakings (Code ‘190’).
b) Loans to Municipal Corporation (Code ‘191’).
c) Loans to Municipalities/Municipal Councils (Code ‘192’).
d) Loans to Nagar Panchayats/Nofified Area Committees or
equivalent thereof (Code ‘193’).
e) Loans to Voluntary Organisations (Code ‘194’).
f) Loans to Co-operatives (Code ‘195’).
g) Loans to Zilla Parishads/District Level Panchayats (Code ‘196’).
h) Loans to Block Panchayats/Intermediate Level Panchayats
(Code ‘197’).
i) Loans to Gram Panchayats (Code ‘198’).
j) Loans to Trading and Other Non-Government Institutions
(Code ‘199’).
(For example “Loans to Fishermen’s Co-operatives” could be opened
below the major head “6045-Loans for Fisheries” and “Loans to Labour Co-
operatives’ below the major head “6250-Loans for other Social Services”
with minor head code ‘195’).
Each ‘Public Sector and Other Undertakings’, ‘Municipal
Corporation/Municipality/ Municipal Council/Nagar Panchayat/Intermediate
Level Panchayat/Zilla Parishad/District Level Panchayat/Block Panchayat/Gram
Panchayat’, ‘Voluntary Organisation’ etc., will be a district sub-head below the
respective minor heads. For cases not covered under the above minor heads,
sub-heads may be opened under the relevant programme minor heads to
indicate the schemes for which the loans are granted. The
institution/organization(s) etc., to which loans are granted under each scheme
will appear as detailed heads under the sub-heads concerned.
6.2. The minor head “Other Loans” (Code ‘800) wherever not specifically
prescribed may be opened below the major/sub-major heads in the sector “F-
Loans & Advances”- wherever necessary.
6.3. The directions contained in para 3.6 and 3.8 apply mutatis mutandis to
functional major/sub-major heads in the Sector “F - Loans and Advances”,
wherever necessary.
6.4. Expenditure of a loan nature, which is met from Reserve Funds/Deposit
accounts, will be reflected under the relevant programme minor heads.
232
Adjustment of expenditure against the Reserve Fund/Deposit Accounts will be
shown as deduct entry under the minor head ‘Deduct amount met from ……
(name of the Reserve Fund/Deposit Account) with code number 902 etc under
the functional major/sub-major head it’s the manner indicated in para 3.4.
6.5. In addition to minor heads codified below the major head “6004 - Loans
and Advances from Central Government”, ‘760l - Loans and Advances to State
Governments” and “7602-Loans and Advances to Union Territories
Governments”, new minor head(s) may be opened under them, corresponding
to the programme in the section “Expenditure Heads (Revenue Account)”, or
“Expenditure Heads (Capital Account)” or ‘F - Loans and Advances”,
depending upon the section under which the loan is intended to be utilized by
the borrowing Government.
For this purpose, the nomenclature of the minor head may indicate
the function as per the relevant sub-major head or as per major head in the
absence of sub-major head(s) in the relevant section, followed by the
programme minor head (e.g.)
(i) Under Section - “Expenditure Heads (Revenue Account)”. For
exhibiting grant assistance for construction of affiliated colleges,
nomenclature of the minor head wiil be “University and Higher
Education - Assistance to non-Government Colleges and Institutes”.
(ii) Under Section - “Expenditure Heads (Capital Account)”. For exhibiting
assistance for purposes of investment in “State Apex Societies of
Handlooms”, nomenclature of the minor head will be ‘Capital Outlay
on Village and Small Industries - Handloom Industries.
(iii) Under “F - Loans and Advances”. For exhibiting loans for construction
of hostels of affiliated colleges, nomenclature of the minor head will
be “Loans for Education, Sports, Art and Culture - General Education
-University and Higher Education”.
When the nomenclature of the sub-major head does not-give an indication
of the concerned function, the nomenclature of the minor head shall indicate the
major heads also in bracket after the sub-major head (e.g.) “General - (Education) -
Scholarships”, “General - (Urban Development) - Assistance to Local Bodies/
Corporation/Urban Development Authorities/Town Improvement Boards, etc”. Where
it is not possible to identify the loans with any distinct programme head, the minor
head will indicate the relevant major/sub-major head as above, followed by the
words “Other Loans” (e.g.,) “Special Education - Other Loans”, “General (Education)
- Other Loans”, “Crop Husbandry’ - Other Loans” etc.
7. Public Account
7.1. Except in respect of certain cases, where “Reserve Funds” have been
specifically provided for as distinct minor heads in the major heads falling. In the
233
sector “J. Reserve Funds”, normally ‘Reserve Funds’ should be opened as sub-heads
under the various minor heads below the major heads in this sector, whenever
‘Reserve Funds’ are required to be opened as sub-heads, necessary approval of the
Controller General of Accounts should be obtained, who will consult the Comptroller
& Auditor General of India for the purpose. However in some exceptional cases like
“Depreciation/ Renewal Reserve Funds of Government Commercial Undertakings”
etc., where creation of a Reserve Fund is obligatory under statutes or rules, the
heads may be opened as sub-heads, without prior approval form the Controller
General of Accounts but the fact of opening such heads should be brought to the
notice of the Controller General of Accounts, Budget, Division of the Ministry of
Finance for information.
Whenever such Reserve Funds or parts there of are invested, the
investment account will appear as a distinct sub-head, below the sub-head relating
to the Fund.
7.2. Minor heads in Public Account, which do not find place in the list of Major and
Minor Heads of Account but are appearing in the Finance Accounts of the
union/States upto to the end of 1986-87 would continue to be operated under the
corresponding revised Major Heads from 1987-88 onwards till the balances are
liquidated.
8. Coding Pattern
Major Head
A four digit Code has been allotted to the Major Head, the first digit
indicating whether the Major Head is a Receipt Head or Revenue Expenditure Head,
or Capital Expenditure Head or Loan Head. If the first digit is ‘0’ or ‘1, the Head of
Account will represent Revenue Receipt, ‘2’ or ‘3’ will represent Revenue
Expenditure, ‘4’ or ‘5’ – Capital Expenditure, ‘6’ or ‘7’ Loan Head, (4000 for Capital
Receipt) and ‘8’ will represent Contingency Fund and Public Account.
Adding 2 to the first digit of the Revenue Receipt will give the number
allotted to corresponding Revenue Expenditure Head, adding another 2 the Capital
Expenditure Head and another 2 the Loan Head of Account, for Example: -
0401 Represents the Receipts Head for Crop Husbandry
2401 The Revenue Expenditure Head for Crop Husbandry
4401 Capital Outlay on Crop Husbandry
6401 Loans for Crop Husbandry
Such a pattern is however not relevant for those departments which are
not operating capital loan heads of accounts; e.g. Department of Supply.
In a few cases, however, where Receipt/Expenditure is not heavy, certain
Major Heads have been combined under a single number, the Major Heads
themselves forming sub-Major heads under that number.
234
Sub-Major Head
A two digit code has been allotted, the code starting from ‘01’ under, each
major head. Where no sub-major head exists it is allotted code’ OO’. Nomenclature
‘General’ has been allotted code ‘80’ so that even after further sub-major heads are
introduced the code for ‘General’ will continue to remain the last one.
Minor Heads These have been allotted a three digit code, the codes
starting from ‘001under each sub-major head (where there is no sub-major head).
Codes from ‘001’ to ‘100’ and few codes 750’ to ‘900’ have been a reserved for
certain standard minor heads. For example, Code’00l’ always represents Direction
and Administration. Non Standard Minor Heads have been allotted Codes from ‘101’
in the Revenue. Expenditure series and ‘201’ in the Capital and Loan series, where
the description under capital loan is the same as in the Revenue Expenditure
Section, the code number for the minor head is the same as the one allotted in the
Revenue Expenditure Section. Code numbers from ‘900’ are always reserved for
Deduct Receipt or Deduct Expenditure Heads.
The Code for’ Other Expenditure’ is ‘800’ while the codes for other
grants/other schemes etc. where minor head ‘Other Expenditure’ also exists is kept
as ‘600’. This has been done to ensure that the order in which the minor heads are
codified is not disturbed when new minor heads are introduced.
The coding pattern for minor heads has been designed in such a way that in
respect of certain minor heads having a common nomenclature under various
Major/Sub-Major Heads, as far as possible, the same three digit code is adopted, a
few illustration cases are given below. Computer Cell of the C.G.A.’s organisation
should be consulted before any new code is allotted or existing code (at whatever
level) is altered.
235
Standard 3-digit code Common nomenclature
001 Direction & Administration
003 Training
004 Research/Research Development
005 Investigation
050 Land
051 Construction
052 Machinery & Equipment
150 Assistance to I.C.A.R.
190 Assistance Public Sector and
other Undertakings
501 Services and Service fees
791 Loss by Exchange/Gain by Exchange
792 Irrecoverable Loans written off
793 Special Central Assistance for Scheduled Caste
794 Special Central assistance for Tribal Sub Plan
796 Tribal area Sub-Plan
797 Transfer to/from Reserve Funds and
Deposit Account
798 International Cooperation
799 Suspense
800 Other Receipts/Deposits/Other Loans/
Other Expenditure
Sub-Head and Below
At the Centre the sub-head represents schemes, the Detailed head sub –
schemes and the object head, the Objects (e.g. Pay, DA, HRA, Rewards, Gratuity,
etc.) on which the expenditure is incurred. Each of these level has been allotted a
two-digit code. Where it is not feasible to break up the objects of expenditure into
sub details, the codes provided for aggregated certain items may be used instead for
computer processing. For example, where it is not possible to indicate Pay, DA,
HRA, CCA etc. separately, the code for salaries may be used for representing the
aggregate of these items.
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APPENDIX – XI
List of Sectors (Including Sub-sectors), Major Heads
(Including Sub-Major heads)
And Minor Heads as adopted by the State Government
Receipt Heads (Revenue Account)
A. Tax Revenue
(a) Taxes on Income and Expenditure
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0020 Corporation Tax 500 Receipts Awaiting Transfer to
Other Minor Heads (5)
504 Primary Education Cess
505 Secondary and Higher Education Cess
800 Other Receipts
901 Share of net proceeds assigned to States (8)
Notes:
(5) This minor head will record the revenue realized initially and brought to account
by ZAO/CBTD concerned, pending transfer to the relevant minor heads on the
basis of detailed account rendered by the Designated officers of IT.
(8) This minor head will figure as a ‘minus entry’ in the central accounts and as a
‘plus entry’ in the State accounts.
237
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0021 Taxes on Income Other than
Corporation tax 504 Primary Education Cess
505 Secondary and Higher Education Cess
901 Share of net proceeds assigned to States (5)
Note:
(5) This minor head will figure as a “minus entry” in the Central accounts and as a
“plus entry” in the State accounts.
238
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0024 Interest Tax 103 Penalties
901 Share of net proceeds assigned to States (4)
Note:
(4) This minor head will figure as a ‘minus entry’ in the Central accounts and as a
‘plus entry’ in the sate account.
239
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0028 Other Taxes on Income and 102 Penalties
Expenditure 107 Taxes on Professions, Trades,
Callings and Employment
109 Expenditure Tax Act, 1987
110 Voluntary disclosure of Income
Scheme, 1997
500 Receipts awaiting transfer to other
minor heads
901 Share of net proceeds assigned to
States (2)
Notes:
(2) This minor head will figure as a ‘minus entry’ in the central accounts and as a
‘plus entry’ in the State Accounts.
240
(b) Taxes on Property and Capital Transactions
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0029 Land Revenue 101 Land Revenue Tax
102 Taxes on Plantations
103 Rates and Cesses on Land
104 Receipts from Management of
ex-Zamindari Estates
105 Receipts from Sale of Government Estates
106 Receipts on account of Survey and
Settlement Operation
107 Sale proceeds of Waste Lands and
Redemption of Land Tax
800 Other Receipts (1)
901 Deduct-Portion of Land Revenue due to
Irrigation Works
Notes:
(1) This records all items of receipts, which cannot be accommodated under any
other minor head under this major head. It will include the following receipts for
which distinct sub-heads may be opened.
(i) Recovery of the Cost of maintenance of Boundary pillars.
(ii) Leave salary contributions
(iii) Sale proceeds of dead stock, waste paper and other articles, the cost of
which was met from office expenses and
(iv) Other items
241
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0030 Stamps and Registration Fees
01 Stamps-Judicial
101 Court Fees realized in stamps
102 Sale of Stamps (1)
800 Other Receipts (2)
02 Stamps-Non-Judicial
102 Sale of Stamps (3)
103 Duty on Impressing of Documents (4)
800 Other Receipts (5)
901 Deduct-Payments to Local bodies of net
proceeds on duty levied by them on
transfer of property (6)
03 Registration Fees
104 Fees for registering documents
800 Other Receipts (7)
Notes:
(1) Includes Record Room receipts realised in stamps other than Court Fee Stamps.
(2) Includes fines, penalties, adjudication fees and Composition duty.
(3) This includes bills of exchange on hundies.
(4) Includes
(i) Duty recovered under rules 8 and 11 of India Stamp Rules, 1925.
(ii) Duty on documents voluntarily brought for adjudication (Section 31 of Act
11,1899)
(iii) Duty on unstamped or insufficiently stamped documents under chapter IV of
Act II, 1899.
(iv) Other items.
(5) Includes fines and penalties under Stamp Act (II of 1899) other than those which
are adjusted under other minor/major heads concerned under the relevant
provisions of the said Act. It also includes Vakils Stamps and adjudication fees.
(6) This minor head will record payments to local bodies of net proceeds of duty
levied by them on transfer of property, when such receipts are collected by
Government as a working arrangement. In cases where duties are levied and
collected by the Government under statutory provisions for eventual payment to
local bodies, such collections are treated as revenue receipts of the Government
concerned.
(7) This includes fees for authentication of Powers of Attorney and fees for copies of
registered documents.
242
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0031 Estate Duty
01 Agricultural Land 101 Ordinary Collections (3)
102 Penalties
800 Other Receipts
901 Share of net proceeds assigned to
State/Union Territory Governments (1)
02 Properties Other than 101 Ordinary Collections
Agricultural Land 500 Receipts Awaiting Transfer to Other Minor
Heads (2)
800 Other, Receipts
901 Share of net proceeds assigned to States(1)
Notes:
(1) The minor head will figure as a minus entry in the Central Govt. Accounts and as
a plus entry in the States/Union Territory Accounts.
(2) Sec Note (5) below the major head “0020.Corporation Tax”
(3) This minor head will have the following sub-heads
(i) Gross collections
(ii) Deduct refunds
243
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0032 Taxes on Wealth
60 Other Agricultural Land 101 Ordinary Collections (3)
102 Penalties
901 Share of net proceeds assigned to States(2)
60 Other than Agricultural 800 Other Receipts
Land 901 Share of net proceeds assigned to States(2)
Notes:
(2) This minor head will figure as a minus entry in the central accounts and as a
plus entry in the state accounts.
(3) This minor head will have following sub-heads:
(iii) Gross Collections
(iv) Deduct Refunds
244
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0035 Taxes on Immovable Property 101 Ordinary Collections (1)
other than Agricultural Land 800 Other Receipts
Note:
(1) This minor head will have the following sub-heads:
Gross Collections
(i) Urban Areas
(ii) Non - Urban Areas Deduct - Refunds
Net Collections
245
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0036 Banking Cash Transaction Tax 101 Collection under Banking Cash
Transaction Tax (1)
102 Penalty
103 Interest
500 Receipt Awaiting Transfer to other
Minor Heads (3)
800 Other Receipts
901 Share of net proceeds assigned to
States (2)
Notes:
(1) This Minor Head will have the following sub heads: -
(h) Tax on Self Assessment
(i) Tax on Regular Assessment
(j) Deduct – Refunds
(2) This Minor Head will figure as a “minus-entry” in the Central accounts and
as a “plus entry” in the State accounts.
(3) See note 5 below the major head “0020 – Corporation Tax”.
246
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0037 Customs 901 Share of net proceeds assigned to
Sates (6)
Note:
(6) This minor head will figure as a minus entry in the Central accounts and as a
plus entry in the state accounts.
247
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0038 Union Excise Duties
01 Sharable duties 901 Share of net proceeds assigned to
Sates (8)
02 Duties assigned to States 108 National Calamity Contingent Duty (9)
901 Share of net proceeds assigned to
States (8)
03 Non-Sharable Duties 112 Clean Energy Cess
Note:
(8) This minor head will figure as a minus entry in the Central accounts and as a
plus entry in the state accounts.
(9) The National Calamity Contingency Duty is a surcharge.
248
(c) Taxes on Commodities and Services
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0039 State Excise (1) 101 Country Spirits
102 Country fermented Liquors
103 Malt Liquor
104 Liquor (1)
105 Foreign Liquors and spirits
106 Commercial and denatured spirits
and medicated wines
107 Medicinal and toilet preparations
containing alcohol, opium etc.
108 Opium, hemp and other drugs (2)
150 Fines and confiscations (3)
800 Other Receipts (4)
Notes:
(1) The minor heads below this major head will record receipts from excise duties
and other related receipts for accountal of receipts on account of sale of
liquor etc. undertaken as a trading operation by the States. Please see Note
(4) below the Major Head “1475 Other General Economic Services”. -
(2) Includes cocaine
(3) Includes proceeds of fines and confiscations under the opium and Abkari Acts
and sale proceeds of confiscated Cocaine. Proceeds of fines when realized by
Judicial officers will be credited to “Administration of Justice” (Major Head
0070).
(4) The sub-heads ‘Other Items’ below this minor head will include rent of Ganja
Gola in Excise Office compound, rents of godowns, contributions towards cost
of special establishment and other miscellaneous receipts which cannot be
accommodated under other sub-heads below this minor head.
249
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0040 Tax on Sales, Trade, etc. 101 Receipts under Central Sales Tax Act
(1)
102 Receipts under State Sales Tax Act (1)
103 Tax on sale of motor spinets and
lubricants (3)
104 Surcharge on Sales Tax (2)
105 Tax on Sale of Crude Oil (3)
106 Tax on purchase of Sugarcane (3)
107 Receipts of Turnover Tax
108 Tax on the Transfer of rights to use
any goods for any purpose Act, 1985.
109 Tax on Transfer of property goods
involved in the execution of “Works
Contract Act, 1985.
110 Trade Tax (4)
800 Other Expenditure
Notes:
(1) This minor head will be divided into the following sub heads:
(i) Tax collections
(ii) Surcharge
(iii) License and Registration fees
(iv) Other Receipts
(v) Deduct-Refunds
The sub head ‘Surcharge’ will record receipts on account of surcharge levied
under the Sale Tax Act. The subhead “Other Receipts” will record
miscellaneous receipts such as penalty, fines etc. in the administration of the
Tax laws.
(2) Surcharge levied under separate acts, other than those covered by Note 1 will
be recorded under this minor head.
(3) In States, where such receipts are levied under the Sales Tax Act, the same
will be recorded under the minor head “State Sales Tax”. These minor heads
are intended to record receipts from taxes levied under separate legislations.
(4) Each new tax levied in place of Sales Tax may be booked under this minor
head e.g. Trade Tax, Commercial Tax etc.
250
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0041 Tax on Vehicles 101 Receipts under the Indian Motor Vehicles Act
102 Receipts under the State Motor Vehicles
Taxation Acts
800 Other Receipts (1)
Notes:
(1) This will include receipts from Non-Motor Vehicle Acts, if any, which may be
recorded under a separate sub-head.
251
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0042 Taxes on Goods and 102 Tolls on Roads (2)
Passengers (1) 103 Tax Collection Passenger Tax
104 Tax Collection – Goods Tax
106 Tax on Entry of Goods into Local Areas (3)
800 Other Receipts (4)
Notes:
(1) This major head will cover the Taxes on goods passengers carried by Road or
Inland Waterway only.
(2) This minor head will record receipts relating to tolls on roads etc, when such
tolls are levied by an Act of the Legislature. In other cases, these receipts will
be recorded under the major head “1054 – Roads and Bridges”.
(3) This minor head would be operated in the books of State Governments which
have levied a tax on entry of goods into local areas for consumption, use or
sale of goods therein. This minor head will be divided into the following sub-
heads.
(a) Tax Collections
(b) Deduct-refunds
(4) This will include Inter State transit duties.
252
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0043 Taxes and Duties on 101 Taxes on consumption and sale of
electricity Electricity
102 Fees under the Indian Electricity rules
103 Fees for the electrical inspection of cinemas
800 Other Receipts
253
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0044 Service Tax Minor heads for each Service tax may be
opened as necessary (1)
504 Primary Education Cess
505 Secondary and Higher Education Cess
901 Share of not proceeds assigned to States(2)
Notes:
(1) Each minor head will have to following sub heads.
(a) Tax collections
(b) Other receipts
(c ) Deduct Refunds
The sub head (6) viz., other receipts will record interest, penalty leviable on
delayed payments of service tax.
(2) This minor head will figure as a minus entry in the central accounts and as a
plus entry in the state accounts.
254
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0045 Other Taxes and Duties on 101 Entertainment Tax (1)
Commodities and Services 102 Betting Tax (1)
103 Tax on Railway passenger fares (1)
104 Foreign Travel Tax (2)
105 Luxury Tax(l)
106 Tax on Postal Articles (I)
107 Inland Air Travel tax
108 Receipts under Education Cess Act. (1)
109 Receipts under Health Cess Act (I)
110 Receipts under the Water (Prevention
and Control of Pollution) Cess Act (1)
111 Taxes on Advertisement exhibited in
Cinema Theatres (1)
112 Receipts from Cesses Under Other
Acts (1) (3)
113 Receipts under Raw Jute Taxation Acts(1)
114 Receipts under the Sugarcane
(Regulations, Supply and Purchase
Control) Act (1)
115 Forest Development Tax
116 Foreign Exchange Conservation
(Travel) Tax.
117 Receipts under Research and
Development Cess Act, 1986.
118 Cable Tax
800 Other Receipts (4)
901 Share of net proceeds assigned to
states (5)
Notes:
(1) The minor heads will be divided into the following sub-heads:
(a) Tax Collections
(b) Other Receipts
(c) Deduct-Refunds
The sub-head “Other Receipts” will-record miscellaneous receipts like
penalties, fine
etc. in the administration of the relevant Acts/Regulations.
(2) Will have three sub-heads as under:
(a) Tax on travel by Air
(b) Tax on travel by Sea
(c) Deduct-Refunds
(3) This minor head will include receipts from cusses which are not accountable
under other minor heads below this major head.
(4) The sub-head “other Items” below this minor head will include “Tobacco
Vend Fees”, “Licence Fees” and other Miscellaneous Receipts.
(5) This minor head will figure as a minus entry in the Central Accounts and as a
‘Plus entry’ in the state accounts.
255
B. Non-Tax Revenue
(a) Fiscal Services
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0047 Other Fiscal Services 101 Smugglers and Foreign Exchange (Property
Act,1976) (1)
102 Share of Profits on Sale of Gold by I.M.F.
105 India Security Press, Nasik (2)
107 Security Printing Press Hyderabad (2)
109 Prevention of Money Laundering Act 2002
800 Other Receipts
Notes:
(1) This minor head will have the following sub-heads.
(a) Rent
(b) Interest on Dividends
(c) Sale proceeds of properties
(d) Fines, Forfeitures and Miscellaneous
(2) This minor head will record receipts under the following sub-heads
(a) Value of stamps supplied to the P and T Department, State Governments
etc
(b) Other receipts.
256
(b) Interest Receipts, Dividends and Profits
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0049 Interest Receipts
04 Interest Receipts of State/
Union Territory 103 Interest from Departmental Commercial
Governments (2) (6) Undertakings (4)
107 Interest from Cultivators
110 Interest realised on investment of Cash
balances
190 Interest from Public Sector and other
Undertakings (8)
191 Interest from Local Bodies
195 Interest from Co-operative Societies
800 Other Receipts (9); “5 (a)”
Notes:
(2) Interest which is in the nature of penalties for delayed payments like
interest on arrears of revenue etc. will be adjusted as revenue receipts
under the concerned receipt major heads and not here.
(4) This minor head will accommodate the interest on Capital at charge of
departmentally run commercial undertakings, which is adjusted by book
transfer.
(6) Separate sub heads may be opened under the minor head below this sub-
major head corresponding to minor heads under the various major heads
in the sector “F-Loans and Advances
(8) Includes interest on debentures.
(9) See Note (3) below “MH 8222 Sinking Funds”. If the State Government
decides that interest realised from securities purchased and payment of
advance interest on securities purchased out of “Sinking Fund Investment”
should be taken to the revenue account, the interest receipts will he
credited to this minor head while payment of advance interest thereon will
be debited to the minor head “105 Interest on General or other Reserve
Funds” below sub-major head “05 Interest on Reserve Funds” under “MH
2049 Interest Payments”.
257
MAJOR/SUB-MAJOR HEADS MINOR HEADS
0050 Dividends and 101 Dividends from Public Undertakings (1)
Profits 104 Contributions in lieu of Taxes on Railway
Passenger fares
105 Contributions towards safety works
200 Dividends from other investments (2)
Notes:
(1) Records dividends from investment in Statutory Corporations (other than LIC)
and Govt. Companies.
(2) Includes dividends from investments in other Joint stock Companies and Co-
operative Societies.
258
(c) Other Non-Tax Revenue
(1) General Services
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0051 Public Service Commission 104 UPSC/SSC Examination Fees.
105 State PSC Examination Fees.
800 Other Receipts.
259
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0055 Police 101 Police supplied to other Governments (1)
102 Police supplied to other parties (2)
103 Fees, Fines and Forfeitures (5)
104 Receipts under Arms Act (4)
105 Receipts of state-Head-quarters Police (3)
120 Special Service Bureau
800 Other Receipts (6)
Notes:
(1) This will have sub-heads for
(a) Contributions for Railway Police
(b) Recoveries from other Governments.
(2) This minor head will include receipts on account of Police supplied to Private
Companies and persons and recoveries on account of village Police, Police
supplied to Municipal, Cantonment and Town Funds.
(3) All receipts including fees, fines and forfeitures realised by State Head
Quarters Police will be accounted for under this head.
(4) Will have the following sub-heads:
(a) Collections by District authorities.
(b) Other Collections.
(5) Includes fees for services of the Government. Examiner of questioned
documents, receipts on account of public conveyances under the Public
Conveyances Act, Fees for licenses for storing petroleum if issued by police
officers and any other fees levied for services controlled by I.G.P, but
excluding fees, fines and forfeiture realised by State H.Q. Police.
(6) Includes recoveries from special Police for supplies made and other receipts.
260
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0056 Jails 102 Sale of Jail Manufactures (2)
501 Services and Service Fees (1)
800 Other Receipts
Notes:
(1) This will record receipts for services rendered by the jail and fees realised for
services, if any , including hire of convicts and recoveries of transportation
and jail charges from other Governments.
(2) This records the sale proceeds of articles of jail manufactures supplied to
other departments (If the manufactures are constituted on commercial lines
and are declared as commercial activities of Jail Department) and other
governments and private parties etc. If the Jail manufactures are not
declared as commercial activities, the sale proceeds to other departments of
the Government are treated as reduction of expenditure under “2056-Jail
Manufactures”. Receipts in respect of Jail Presses are creditable to “0058
Stationery and Printing”.
261
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0057 Supplies and Disposals 102 Fees for procurement of stores
103 Fees for inspection of stores
104 Fees for disposal of stores
800 Other Receipts
262
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0058 Stationery & Printing 101 Stationery receipts (1)
102 Sale of Gazettes etc. (2)
200 Other Press receipts
800 Other receipts
Notes:
(1) This includes sale proceeds of Plain papers used with Stamps.
(2) This will record sale of Gazettes and Government Publications.
263
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0059 Public Works (1)
01 Office Buildings 011 Rents (2)
102 Hire Charges of Machinery and Equipment
103 Recovery of percentage charges (4)
800 Other Receipts (3)
60 Other Buildings 103 Recovery of percentage charges (4)
800 Other Receipts (3)
80 General 011 Rents (2)
102 Hire charges of Machinery and Equipment
103 Recovery of percentage charges (4)
800 Other Receipts (3)
Notes:
(1) This major head will record all receipts relating to Public Works (Non
Residential Buildings).
(2) Rents of buildings include P.W. Circuit houses and furniture and other special
amenities will be recorded under this minor head.
(3) This minor head will have the following sub-heads -
(i) Sale proceeds of dead stock, waste paper and other items, the cost of
which was met from office expenses.
(ii) Other items.
The sub-head “Other items” under this minor head includes receipts on
account of lapsed deposits, fines and confiscations (not representing
compensation for damage to works in progress), profits on revaluation of
stores, surplus on stock verification and unclaimed balances under purchases.
When a fine is imposed or a deposit confiscated with the object of defraying
the expenditure caused by action of an individual or a firm as when a
contractor is penalised for abandonment of his contract owing to the fact that
such abandonment has increased the cost of work the amount of the penalty
may be taken in reduction of expenditure.
(4) In respect of establishment charges relatable to works done for other
Governments, Local Funds, Private Parties etc. recoveries made on percentage basis
as determined by Government will be credited to this minor head.
264
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0070 Other Administrative Services
01 Administration of 102 Fines and Forfeitures (2)
Justice 501 Services and Service Fees (1)
800 Other Receipts (3)
02 Elections 101 Sale proceeds of election forms and
documents
104 Fees, Fines and Forfeitures (4)
105 Contributions to-wards issue of voter
identity cards
800 Other Receipts
60 Other Services 101 Receipts from the Central Government for
Central Acts and Regulations (5)
102 Receipts under Citizenship Act
103 Receipts under Explosives Act. (6)
104 Receipts under Wild Life Act
105 Home Guards
106 Civil Defence
108 Marriage Fees
109 Fire Protection and Control
110 Fees for Government Audit
111 Narcotics Control (7)
112 Emigration Fees
113 Copyright Fees
114 Receipts from Motor Garages etc. (8)
115 Receipts from Guest Houses, Government
Hostels etc. (9)
116 Passport Fees
117 Visa Fees
118 Receipts under Right to Information
Act 2005
800 Other Receipts (10)
Notes:
(1) This minor head will include Court fees realised in cash (including Amins and
Process Servers’ fees and recoveries on account of pauper suits), Pleadership
and Mukhtearship examination fees, receipts of the Supreme Court, High
Courts and other Courts, receipts of the official Assignees, Official Receiver,
Administrator General, Official Trustees etc. Under this head the following
items shall also be recorded: -
(i) Fees received by Government Officers under Act L III of 1952, for
performing duties as Notaries Public.
(ii) Fees realised towards the issue or renewal of certificate of practice or
for extension of area of practice as Notaries, under the Notaries Rules,
1956.
265
(iii) Fees or expenses deposited in Civil and Criminal Courts for the
traveling and subsistence allowance of Government servants when
summoned to give evidence in their official capacity in criminal cases
and civil cases to which Government is a party.
(2) This head records all fines and confiscations imposed and realised by judicial
officers and District Superintendents of Police acting magisterially. All Fines
and confiscations imposed by Revenue authorities but realised by judicial
officers will be credited to this head unless provided otherwise under the Act.
(3) This minor head will include sale proceeds of unclaimed and escheated
property under a distinct sub-head.
(4) This minor head records Inspection Fees, Copying Fees, Other Fees, forfeited
amount in connection with challenged votes, and forfeited amount of security
deposits.
(5) This will be divided into the following sub-heads: -
(a) Explosives Act
(b) Petroleum Act
(c) Indian Arms Act
(d) Carbide of Calcium Rules
(e) Rice-Milling Industry (Regulation) Act
(f) Other Acts and Regulations
(6) This minor head will be divided into the following sub-heads (a) Collections by
District authorities (b) Other Collections.
(7) This will include receipt of the Central Bureau of Narcotics.
(8) This minor head will record receipts for servicing of Vehicles in Government
Workshops and hire charges of Government Motor Vehicles, Aeroplanes etc.
not relating to any particular service/department
(9) This minor head will record receipts on account of rent, catering and other
miscellaneous items like trunk calls from Guest Houses, Government Hostels,
M.L.A. Hostels etc.
(10) This minor head will include receipts from Prize Competitions and other
miscellaneous receipts. Receipts if any relating to Organs of State, Fiscal
Services or any other expenditure head in the sub sector “Administrative
Services” for which there is no corresponding separate receipt head will be
recorded under this minor head.
266
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0071 Contributions and
Recoveries towards Pension
and Other Retirement
Benefits
01 Civil 101 Subscriptions and Contributions (1)
106 Pensionary charges in respect of High
Court Judges recovered from the State
Governments (3)
114 Burma Government’s Contributions
towards pre-separation pensionary
liabilities
800 Other Receipts (2)
Notes:
(1) When leave and pension contributions are levied separately, recoveries
representing leave contributions are credited to the receipt head
corresponding to the functional major head to which the establishment
relates or where there is no corresponding receipt head under the minor
head “Other Receipts” in the residuary receipt major head under the
respective sectors. Recoveries representing pension contributions will be
credited to this head. This minor head also accommodates the combined
leave and pension contributions, where such recoveries are not levied
separately.
Additions to fixed establishments, the cost of which is recoverable from
local funds etc (Including recoveries representing supervision and other
incidental charges in respect of additional police forces deployed under
the Indian Police Act, 1861) should be treated as departmental receipts
and credited under the minor head ‘Other receipts’ of the appropriate
functional major heads concerned. The recovery representing leave and
pension charges in those cases should be dealt with in accordance with
the principles set forth in the first sub para above.
Leave and pension contributions of Military officers in permanent civil
employment to foreign service should be treated as indicated in the first
sub para above while contributions of military officers and others in
permanent military employ including those in temporary civil employ and
contributions for pension of Indian soldiers lent to other Government
should be credited to Defence Service Estimates.
Contributions recovered from Foreign Employers towards Governments’
liability under rule 11 of the I.C.S. (NEM) Provident Fund Rules is
credited to this minor head.
Penal interest on arrears of contributions towards leave salary and
pension of Government servants on foreign service is credited to the
head of account to which the contributions are credited.
267
(2) This minor head will include share of commuted value of pensions received
from other Governments, etc.
(3) This minor head will record the pensioner charges recoverable from State
Governments under Article 290 of the Constitution. See also Note (8) below
the major head “2071- Pension and other retirement benefits”.
268
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0075 Miscellaneous General Services
101 Unclaimed Deposits
102 Pre-partition receipts
103 State Lotteries
104 Unclaimed and Unpaid dividend deposits
and debentures etc, of investors in
Companies (2)
105 Sale of Land and property (2)
106 Receipts from properties acquired under
Chapter XX-A of Income Tax Act, 1961
107 Canteen Stores Department
108 Guarantee Fees
791 Gain by Exchange
800 Other Receipts (1)
Note:
(1) This minor head will include the following receipts-
(a) Miscellaneous Receipts
The sub head will include the following receipts.
(i) Unclaimed loans written off to revenue.
(ii) Adjustments of Write off of unclaimed securities of current loans.
(iii) Lapsed Wasika pensions payable in lieu of interest on Oudh loans.
(iv) Sale proceeds of to shakhana.
(v) Receipts from Bombay Land Scheme.
(vi) Contributions from State Governments for refugee relief.
(vii) Interest from banks on delayed remittances and excess/double
reimbursement.
(viii) Forefeited amount under the scheme 11.55%, 8 year tenor
Government Stock, 2002.
(ix) Other Miscellaneous Receipts
(b) Investors education and Protection fund:-
Grants and donations received from State Governments companies and
any other institutions
will be credited to the sub-head.
2) This Minor Head will be divided into following subheads
(a) Unpaid dividend
(b) Unpaid application money received by companies for allotment of
Securities and
due for refund.
(c) Unpaid Matured deposits
(d) Unpaid matured dividend
(e) Interest accrued on the amounts referred to in sub-heads (a) to (d).
269
(ii) Social Services
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0202 Education, Sports, Art and
Culture
01 General Education (1) 101 Elementary Education
102 Secondary Education
103 University and Higher Education (4)
104 Adult Education
105 Languages Development
600 General (2)
02 Technical Education(1) 101 Tuitions and other fees
800 Other Receipts (2)
03 Sports and Youth Services 101 Physical Education-Sports and
Youth Welfare
800 Other Receipts
04 Art and Culture 101 Archives and Museums
102 Public Libraries
103 Receipts from Cinematograph Films Rules
(3)
800 Other Receipts
Notes:
(1) Tuition Fees’, ‘Examination Fees’ and ‘Other Fees’ may be treated as separate
sub-heads under the various minor heads below these sub-major heads,
wherever possible and necessary.
(2) Income from Endowments and contributions from local bodies may be
adjusted under a separate sub-head “Contributions and Income from
endowments”.
(3) Will be divided into the following sub-heads:
(a) Collection by District authorities
(b) Other Collections.
(4) Grants from University Grants Commission for Government Colleges may be
recorded under a separate sub-head “Contributions from the University
Grants Commission” under this head.
270
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0210 Medical and Public Health
01 Urban Health Services 020 Receipts from Patients for hospital and
dispensary services (1)
101 Receipts from Employees State Insurance Scheme
103 Contribution for Central Government Health Scheme
104 Medical Store Depots (2)
107 Receipts from Drug Manufacture (3)
800 Other Receipts (4)
02 Rural Health Services 101 Receipts/contributions from patients and others(1)
800 Other Receipts (4)
03 Medical Education. 101 Ayurveda
Training & Research 102 Homeopathy
103 Unani
104 Siddha
105 Allopathy
200 Other Systems
04 Public Health 102 Sale of Sera/Vaccine
104 Fees and Fines etc. (5)
105 Receipts from Public Health Laboratories
501 Services and Service Fees
800 Other Receipts
80 General 101 Fees for issue of Certificates under WHO GMP Scheme
800 Other Receipts (6)
Notes:
(1) This minor head will include the recoveries from patients for accommodation,
supply of medicines, bacteriological and other tests, supply of blood and other
services rendered.
(2) Will record receipts from the sale of medicines, drugs, medical instruments and
equipments etc. whose cost is debited to revenue under the expenditure major
head “22 I 0 Medical and Public Health”.
(3) Will include receipts from departmentally run drug manufacturing concerns.
Distinct sub-heads with suitable detailed heads thereunder may be opened for
each concern.
(4) Will be divided into following sub-heads: -
(i) Bacteriological laboratory receipts.
(ii) Sale of blood to Institutions, etc. other than in-patients.
(iii) Sale of dead stock, waste paper and other items the cost of which was
met from office expenses.
(iv) Leave salary contributions.
(v) Income from endowments.
(vi) Other items.
(5) Will include licence fees, fines etc. under Drug Control Acts and Prevention of
Food Adulteration Acts etc. realised by Public Health authorities.
(6) Will include income from endowments.
271
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0211 Family Welfare
101 Sale of contraceptives
800 Other Receipts
272
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0215 Water Supply and
Sanitation
01 Water Supply 102 Receipts from Rural water supply schemes(1)
103 Receipts from Urban water supply schemes(1)
104 Fees, Fines etc.
501 Services and Service Fees
800 Other Receipts
02 Sewerage and 103 Receipts from Sewerage Schemes
Sanitation 104 Fees, Fines etc.
501 Services and Service Fees
800 Other Receipts
Note:
(1) Receipts in respect of each major scheme may be recorded under distinct
sub-head
273
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0216 Housing
01 Government Residential
Buildings (2) 106 General Pool accommodation (1)
107 Police Housing
700 Other Housing
02 Urban Housing 800 Other Receipts
(Each class of Scheme will
be a minor Head) (2)
03 Rural Housing 800 Other Receipts
(Each class of Scheme will
be a minor Head) (2)
80 General 800 Other Receipts
Notes:
(1) This Minor Head will also include receipts relating to Departmental Pool
Accommodations. It will be divided into following sub-heads:
(i) Rent/Licence Fee
(ii) Other items.
(2) If the receipts are recurring and substantial the scheme will be classified as a
separate minor head, otherwise not.
274
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0217 Urban Development (1)
01 State Capital Development
(Name of each State capital
will be a minor head)
02 National Capital 191 Receipts from Municipalities/Corporations etc.
Region 800 Other Receipts
03 Integrated Development
of Small and Medium 191 Receipts from Municipalities
Towns 800 Other Receipts
04 Slum Area 191 Receipts from Municipalities etc.
Improvement 800 Other Receipts
60 Other Urban
Development 191 Receipts from Municipalities etc. (2)
Schemes 800 Other Receipts
Notes:
(1) Separate minor heads may be opened for receipts from any Urban
Development Scheme other than those provided for. This major head will not
include receipts from Urban Housing Schemes, which will be recorded under
the major head “0216 Housing”.
(2) This minor head will record inter alia receipts on account of the Directorates
of Municipalities’ etc.
275
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0220 Information and Publicity
01 Films 102 Receipts from Departmentally produced films
800 Other Receipts
60 Others 105 Receipts from community Radio and T.V. Sets
106 Receipts from advertising and visual Publicity
112 Receipts from other Publications
800 Other Receipts
276
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0230 Labour and Employment
101 Receipts under Labour laws
102 Fees for registration of Trade Unions
103 Fees for inspection of Steam Boilers
104 Fees realised under Factory’s Act
105 Examination fees under Mines Act
106 Fees under Contract Labour (Regulation and
Abolition Rules)( 1)
800 Other Receipts
Note:
(1) Fees realised under these rules framed by the Central and State Governments
may be accounted for under distinct sub-heads below this minor head.
277
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0235 Social Security and Welfare
01 Rehabilitation 101 Dandakaranaya Development Scheme
102 Relief and Rehabilitation of Displaced persons
and Repatriates
200 Other Rehabilitation Schemes
800 Other Receipts
60 Other Social Security 105 Government Employees Insurance Schemes (1)
and Welfare 106 Receipts from Correctional Homes
Programmes 800 Other Receipts
Note:
(1) Please see note (7) below major head “2235”
278
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0250 Other Social Services
101 Nutrition
102 Welfare of Scheduled Castes, Scheduled
Tribes and other backward classes
800 Other Receipts (1)
Note:
(1) Includes receipts on account of public exhibitions and fairs and recovery
towards the cost of administration of Religious and Charitable Endowments
Acts.
279
(iii) Economic Services
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0401 Crop Husbandry
103 Seeds
104 Receipts from Agricultural Farms
105 Sale of manures and fertilisers
107 Receipts from Plant Protection Services (1)
108 Receipts from Commercial crops
110 Grants from I.C.A.R.
119 Receipts from Horticulture and Vegetable
crops
120 Sale, hire and services of agricultural
implements and machinery including tractors
800 Other Receipts
Notes:
(1) Includes receipts on account of fumigation of cotton.
280
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0403 Animal Husbandry
102 Receipts from Cattle and Buffalo development
103 Receipts from Poultry development
104 Receipts from Sheep and Wool development
105 Receipts from Piggery development
106 Receipts from Fodder and Feed development
108 Receipts from other live stock development
110 Grants From Indian Council of Agricultural
Research
501 Services and Service Fees (1)
800 Other receipts
Note:
(1) This will include services and service fees for veterinary services and animal
health.
281
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0404 Dairy Development
Each Milk Scheme will be a minor head (1)
110 Grants From I.C.A.R
800 Other Receipts
Note:
(1) Receipts from each Milk supply scheme may be shown under a distinct minor
head with suitable sub-heads thereunder.
282
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0405 Fisheries 101 Rents(1)
102 License Fees, Fines etc.
103 Sale of fish, fish seeds etc. (2)
110 Grants from I.C.A.R
501 Services and service fees (3)
800 Other Receipts
Notes:
(1) Includes receipts from auction of fishing rights.
(2) Includes value of the sale of mechanised fishing boats treated as
loans/subsidies.
(3) Includes hire charges for mechanised fishing boats and fees for fishery
education.
283
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0406 Forestry and Wild Life
0/ Forestry 101 Sale of timber and other forest produce (1)
102 Receipts from social and farm forestries (2)
103 Receipts from environmental forestry
104 Receipts from Forest Plantations
110 Grants from I.C.A.R.
112 Rosin And Turpentine Factories
800 Other Receipts
02 Environmental Forestry
and Wild Life 111 Zoological Park
112 Public Gardens
800 Other Receipts
Notes:
(1) This will include receipts on sale of timber and other produce removed from
forest by Government and consumers and purchasers, drift and waif wood
and confiscated forest produce.
(2) Each Forestry will appear as a sub-head.
284
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0407 Plantations
01 Tea 015 Cess
800 Other Receipts( 1)
02 Coffee 015 Cess
800 Other Receipts (1)
03 Rubber 015 Cess
800 Other Receipts (1)
04 Spices 015 Cess
800 Other Receipts (1)
60 Others 533 Jute
811 Coconuts
813 Cashew
822 Cinchona
829 Arecanut
830 Tobacco
Note:
(1) Will include sale of plantation products.
285
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0408 Food Storage and
Warehousing
101 Food
102 Storage and Warehousing
103 Nutrition and Subsidiary Food
105 Warehousing Development and Regulation
Receipts
800 Other Receipts
286
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0415 Agricultural Research and
Education
003 Receipts from Training
103 Receipts from Agriculture research Stations
orchards etc.
104 Receipts from Agricultural Education.
287
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0425 Cooperation
101 Audit Fees
800 Other Receipts
288
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0435 Other Agricultural
Programmes
102 Fees for quality control grading of
Agricultural products
104 Soil and Water Conservation
501 Services and Service Fees (1)
800 Other Receipts
Note:
(1) Includes receipts on account of rents, lease charges for storage and
warehousing of agricultural products.
289
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0506 Land Reforms
101 Receipts from regulations/consolidations of
land holdings and tenancy (1)
103 Receipts from maintenance of land Records
800 Other Receipts
Note:
(1) Will include receipts on account of land ceiling for Agricultural Land. Revenue
expenditure on account of Land ceiling for Agricultural Land will be recorded
under minor head 102 Consolidation of Holdings’ below major head “2506
Land Reforms”.
290
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0515 Other Rural Development
Programmes
101 Receipts under Panchayati Raj Acts
102 Receipts from community development
Projects
800 Other Receipts
291
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0575 Other Special Areas programmes
02 Backward Areas
03 Tribal Areas
60 Others
Minor heads corresponding to functional major heads/sub-major heads may be
opened under the sub-major heads as necessary.
292
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0700 Major Irrigation
Each Commercial Project 101 Sale of water for irrigation purposes
will be a sub-major head 102 Sale of water for domestic purposes
103 Sale of water for other purposes
104 Sale proceeds from canal plantations
105 Navigation receipts
106 Water Power
107 Workshop receipts
108 Indirect Receipts (1)
109 Owner rate
110 Other items
800 Other Receipts (2)
Each Non-commercial
Project will be a sub-major head
101 Sale of water for irrigation purposes
102 Sale of water for domestic purposes
103 Sale of water for other purposes
104 Sale proceeds from canal plantations
105 Navigation receipts
106 Water Power
107 Workshop receipts
108 Indirect Receipts (1)
109 Owner rate
110 Other items
800 Other Receipts (2)
80 General
800 Other Receipts
Notes:
(1) This will include portions of Land revenue due to irrigation works,
betterment levy and irrigation cess.
(2) This will include receipts on account of rent of buildings, furniture etc.,
and fines for infringement of canal Rules.
293
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0701 Medium Irrigation
Each Commercial Project
will be a sub-major head
101 Sale of water for irrigation purposes
102 Sale of water for domestic purposes
103 Sale of water for other purposes
104 Sale proceeds from canal plantations
105 Navigation receipts
106 Water Power
107 Workshop receipts
108 Indirect Receipts (1)
109 Owner rate
110 Other items
800 Other Receipts (2)
Each Noncommercial Project
will be a sub-major head
101 Sale of water for irrigation purposes
102 Sale of water for domestic purposes
103 Sale of water for other purposes
104 Sale proceeds from canal plantations
105 Navigation receipts
106 Water Power
107 Workshop receipts
108 Indirect Receipts (1)
109 Owner rate
110 Other items
800 Other Receipts (2)
80 General
800 Other Receipts
Notes:
(1) This will include portions of Land revenue due to irrigation works,
betterment levy and irrigation cess.
(2) This will include receipts on account of rent of buildings, furniture etc.,
and fines for infringement of canal Rules.
294
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0702 Minor Irrigation
01 Surface Water 101 Receipts from water tanks
102 Receipts from lift irrigation Schemes
103 Receipts from diversion schemes
800 Other Receipts
02 Groundwater 101 Receipts from tube wells
800 Other Receipts
03 Command Area (Each Command Area Development Authority
Development will be a minor head)
800 Other Receipts
04 Flood Control 101 Anti sea erosion Project
102 Flood Control Project
103 Drainage Project
800 Other Receipts
80 General 800 Other Receipts
295
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0801 Power
01 Hydel Generation Each Scheme will be a minor head (1)
800 Other Receipts
02 Thermal power Each Scheme will be a minor head (1)
Generation 800 Other Receipts
03 Nuclear Power Each Scheme will be a minor head (1)
Generation 800 Other Receipts
04 Diesel/Gas Power Each Scheme will be a minor head (1)
Generation 800 Other Receipts
05 Transmission & Each Scheme will be a minor head (1)(2)
Distribution 800 Other Receipts
06 Rural Electrification 800 Other Receipts
80 General 800 Other Receipts
Notes:
(1) Will be divided into the sub-heads ‘Sale of Power’ and ‘Other receipts’, of
which the latter will include receipts under the ‘Electricity (Supply) Act’.
(2) This will include receipts of schemes such as the ‘Load dispatching Stations’,
which cannot be identified with any other sub-major head.
296
MAJOR / SUB-MAJOR HEADS MINOR HEADS
0810 Non Conventional
Sources of Energy
101 Bio-Energy
102 Solar
103 Wind
800 Others
297
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0851 Village and Small
Industries 101 Industrial Estates (1)
102 Small Scale Industries
103 Handloom Industries
104 Handicrafts Industries
105 Khadi and Village Industries
106 Coir Industries
107 Sericulture industries
108 Power loom Industries
200 Other Village Industries
800 Other Receipts
Note:
(1) This minor head will record receipts on account of rent, lease charges and
other amenities provided at the Industrial Estates. Receipts from Government
units located at the Industrial Estates will, however, be recorded under
relevant minor heads under this major head.
298
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0852 Industries
01 Iron and Steel 101 Mining (1)
Industries 105 Manufacture (2)
02 Cement and Non-Metallic
Mineral Industries 205 Cement
800 Other Receipts
03 Fertilizer Industries 004 Research and Development
800 Other Receipts
06 Engineering Industries 101 Other Industrial Machinery Industries
102 Transport Equipment Industries
103 Other Engineering industries
203 Electrical Engineering Industries
07 Telecommunication and
Electronic Industries 101 Telecommunications
202 Electronics
800 Other Receipts
08 Consumer Industries 201 Sugar
202 Textiles
204 Drugs and Pharmaceuticals
205 Leather
215 Paper and Newsprint
600 Others
09 Atomic Energy 103 Thorium Extraction
Industries 106 Waste Treatment Facilities
201 Atomic Mineral Development
202 Nuclear Fuel Complex
203 Fuel Reprocessing
204 Heavy Water Plant
208 Rare Earth Development
800 Other Receipts
80 General
Notes:
(1) The following will be the sub-heads:
(i) Licence fees
(ii) Services and service fees
(iii) Fines, Penalties etc.
(iv) Other receipts
(2) The following will be the sub-heads:
(i) Receipts from Price Control of Iron and Steel
(ii) Services and service fees
(iii) Fines, Penalties etc.
(iv) Other receipts
299
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0853 Non-ferrous Mining and
Metallurgical Industries
101 Geological Survey of India
102 Mineral concession fees, rents and royalties
103 Receipts under the Carbide of Calcium
Rules (1)
104 Mines Development
800 Other Receipts
Note:
(1) Divided into the sub-heads ‘Collections by District authorities’ and ‘Other
collections’.
300
MAJOR I SUB-MAJOR HEADS MINOR HEADS
0875 Other Industries
01 Opium and Alkaloid 800 Other Receipts
Industries
02 Other Industries 102 Licence fees
103 Fines and Penalities
105 Receipts of each Departmental Commercial
Undertaking (Name of undertaking)
501 Services and Service Fees
800 Other Receipts
03 Development of
Backward Areas 800 Other Receipts
60 Others 800 Other Receipts
301
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1051 Ports and Light Houses
01 Major Ports 101 Receipts from ferry services
102 Receipts from Welfare Organisations
for seamen
103 Registration and other fees
800 Other Receipts
02 Minor Ports 101 Receipts from Ferry Services
102 Receipts from Welfare Organisations for seamen
103 Registration and other Fees
800 Other receipts
03 Light Houses and
Lightships 101 Light Dues
102 Contributions
800 Other Receipts
80 General 800 Other Receipts
302
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1052 Shipping
01 Overseas Shipping 101 Survey fees
102 Registration and other fees
103 Receipts from Shipping services (1)
800 Other Receipts
02 Coastal Shipping 101 Survey Fees
102 Registration and other fees
103 Receipts from Shipping services (1)
800 Other Receipts
80 General 800 Other Receipts
Note:
(1) This will include freight passage and tonnage of Government run shipping
services.
303
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1053 Civil Aviation (1)
501 Services and Service Fees
800 Other Receipts
Note:
(1) Receipts on account of state aircraft not meant for regular public service
should be booked under major head ‘0070-Other Administrative Services.
304
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1054 Roads and Bridges
101 National High Ways Permanent Bridges (2)
102 Tolls on Roads (1)
800 Other Receipts (3)
Notes:
(1) Please refer to Note (2) below the major head ‘0042- Taxes on Goods and
Passengers’.
(2) Please see Note (1) below the Major Head ‘8225’. The fees collected shall be
accounted for under a sub-head “Fees for use of National Highways
permanent Bridges.”
(3) This minor head will also record receipts on account of Hire Charges of
Machinery & equipment.
305
MAJOR I SUB-MAJOR HEADS MINOR HEADS
1055 Road Transport Each Departmental undertaking will be a minor
head (1)
101 Receipts under Rail Road Coordination
800 Other Receipts
Note:
(1) Each Government run transport service will be treated as a sub-head with
suitable detailed heads such as “Traffic Receipts”, ‘Workshop Receipts’ etc.
306
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1056 Inland Water Transport Each Departmental undertaking/Project will be
a minor head (1) (2)
800 Other Receipts
Notes:
(1) Each Government run transport service will be treated as a sub-head with
suitable detailed heads such as “Traffic Receipts”, ‘Workshop Receipts’ etc.,
(2) Ferry receipts collected by Public Works Department will be credited under
‘1054-Roads and Bridges-Tolls on Roads’.
307
MAJOR/SUB-MAJOR HEADS MINOR HEADS
1075 Other Transport Services
101 Receipts from River Training Works
800 Other Receipts
308
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1275 Other Communication
Services 102 Receipts from Monitoring Organisation
103 Receipts from Wireless Planning and
Coordination Organisation
208 Satellite system
800 Other Receipts
309
MAJOR /SUB -MA JOR HEADS MINOR HEADS
1425 Other Scientific Research
101 Oceanographic Research
102 Space Research
103 National Test House
201 Survey of India
800 Other Receipts
310
MAJOR I SUB-MAJOR HEADS MINOR HEADS
1452 Tourism
103 Receipts from Tourists Transport
104 Promotion and Publicity
105 Rent and Catering Receipts
800 Other Receipts
311
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1453 Foreign Trade and Export
Promotion 101 Receipts from Export Trade
102 Import License Application fees
103 Export License Application Fees
207 Receipts from Vizag Export Processing Zone
800 Other Receipts
900 Deduct-Refunds
312
MAJOR I SUB-MAJOR HEADS MINOR HEADS
1456 Civil Supplies 800 Other Receipts
313
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1475 Other General Economic
Services 012 Statistics
101 Fees realised under the Monopolies and
Restrictive Trade Practices Act, 1969
102 Patent Fees
103 Fees for Registration of Trade Marks
104 Receipts from certification marking and
testing fees
105 Regulation of Joint Stock Companies (I)
106 Fees for stamping weights and measures
107 Census
108 Trade Demonstration and publicity
109 Sale Proceeds of Liquor etc. (4)
110 Income from portfolio management scheme
(Discretionary Mode) of National
Investment Fund
200 Regulation of other business undertakings(2)
201 Land Ceilings (Other than agricultural land)
202 Meteorology
800 Other receipts (3)
Notes:
(1) This will include fees and other receipts realised under the Companies Act
and commission received by court liquidators under Banking Companies Act.
(2) This minor head will include receipts from the Administration of Indian
Partnership Act, Money Lenders Act, Chit Funds Act, and fees under
Insurance Act.
(3) Will include receipts towards issue of capital under the Capital Issues
(Control) Act, 1947. Receipts on account of Emergency Risks (Goods)
Insurance Schemes / Emergency Risks (Undertakings) Insurance Scheme /
War Risks (Marine Hulls) Reinsurance Scheme / Emergency Risks (Factories)
Insurance Scheme may be recorded under distinct sub-heads under this
minor head.
(4) This minor head will record the sale proceeds (Other than portions pertaining
to sales tax and Excise duties) on account of sale of liquor etc. in
States/Union Territories which purchase and sell liquor, Country spirits,
Country fermented liquor etc. as a trading operation. The excise duty on such
sales, however continue to be recorded under “0039-State Excise”.
314
C - Grants-In-Aid And Contributions
MAJOR / SUB-MAJOR HEADS MINOR HEADS
1601 Grants-in-aid from Central
Government
01 Non-Plan Grants 101 Grants under the Constitution (Distribution
of Revenue order)
102 Grants in lieu of Tax on Railway Passenger Fares
103 Grants on account of Agricultural Wealth Tax
104 Grants under the proviso to Article 275(1) of
the Constitution
105 Grants to meet non-plan revenue deficit (1)
106 Grants from Central Road Fund
107 Relief and Rehabilitation of Displaced persons
and repatriates
108 Grants in lieu of pension contributions
109 Grants towards contribution to State Disaster
Response Fund.
110 Grants from National Calamity Contingency
Fund
800 Other grants
02 Grants for State/
Union Territory 101 Block Grants
Plan Schemes 102 Grants as advance Plan Assistance for relief on
account of Natural calamities (2)
103 Grants against External Assistance received in
kind
104 Grants under Proviso to Article 275(1) of the
Constitution
105 Grants from Central Road Fund
800 Other Grants
03 Grants for Central 103 National Rural Employment Programme
Plan Schemes 104 Grants under Proviso to Article 275(1) of
the Constitution
106 Minor Ports – Development of Minor Ports
04 Grants for Centrally 104 Grants under Proviso to Article 275(1) of
Sponsored Plan the Constitution
Schemes 105 Grants from Central Road Fund
800 Other grants
05 Grants for Special Plan
Schemes 101 Schemes of North Eastern Council
Notes:
(1) This minor head will be operated only in the books of the Union Territory
Governments.
(2) Grants as advance Plan assistance for drought relief will be adjusted under a
distinct sub-head Drought Relief.’
315
EXPENDITURE HEADS (REVENUE ACCOUNT)
A. General Services
(a) Organs of State
MAJOR/ SUB-MAJOR HEADS MINOR HEADS
2011 Parliament/State/Union
Territory Legislatures
02 State/Union Territory
Legislatures 101 Legislative Assembly (1)
102 Legislative Council (1)
103 Legislative Secretariat
104 Legislator’s Hostel
800 Other expenditure
Note:
(1) These minor heads will include expenditure on discretionary grants by Presiding Officers,
which may
be shown under a distinct sub-head.
316
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2012 President, Vice President:
Governor, Administrator of
Union Territories
03 Government/Administrator
of Union Territories
090 Secretariat
101 Emoluments and allowances of the
Governor/Administrator of Union Territories
102 Discretionary Grants
103 Household Establishment (4)
104 Sumptuary Allowances
105 Medical Facilities (5)
106 Entertainment Expenses
107 Expenditure from Contract Allowance (3)
108 Tour Expenses
110 State Conveyance and Motor Cars
111 Chief Commissioners (6)
800 Other Expenditure (7)
Notes:
(3) These heads arc meant for expenditure of a semi-private character such as stable
establishments and contingencies, wages and allowances of household servants, etc.,
incurred by the President and the Governors, which is met from the contract grant.
Charges on account of maintenance of State motor cars are also debited to this head, in
the sub-major head’’ 03.
(4) This head includes all charges on account of pay and allowances etc. of the Military
Secretary, Aid-dc-camp and other staff and house hold personnel of the Governors of the
States/Administrators of Union Territories and of their establishments and contingencies.
This head also includes Entertainment allowance provided in column 4 of the second
schedule to the Governors’ (Allowances and Privileges) Order.
(5) As the Governors of Maharashtra and Tamilnadu have a separate provision for ‘‘Surgeon
and his establishments’’ in the second schedule to the Governors (Allowances and
Privileges) order, the Expenses on their medical facilities will not he included under this
minor head. In these States, expenditure on surgeon and his establishment will be
recorded under the minor head ‘‘Household Establishment’’.
(6) Charges of Lt. Governors/Chief commissioners of Union Territories administered by the
Central Government and having no Legislature of their own are recorded under this head.
(7) This head inter-alia includes:
(i) Travelling and equipment allowances of the President and Heads of States on
appointment;
(ii) Travelling allowance of Governors on retirement; and
(iii) Expenditure on purchase of motor cars for Heads of States / Union Territories.
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2013 Council of Ministers
317
101 Salary of Ministers and Deputy Ministers(1)
102 Sumptuary and other Allowances
104 Entertainment and Hospitality Expenses
105 Discretionary grant by Ministers
106 Cabinet Secretariat
108 Tour Expenses
800 Other Expenditure (2)
Notes:
(1) The term “Ministers” will include Prime Minister and Chief Ministers. The minor
head will also include the salary and allowances of “Parliamentary Secretaries”.
The expenditure on personal staff attached to Ministers/Deputy Ministers etc. will
be recorded under Secretariat expenditure major head concerned except in the
case of Prime Minister’s office, which will be recorded under the minor head “Prime
Minister’s office” under this major head.
(2) This minor head will include expenditure on telephone charges, light and water
charges, maintenance and running of vehicles etc; rent of buildings, if any,
acquired for residence of Ministers, and paid by the Public Works Department will,
however, be recorded under “2216 Housing-01 Government Residential Buildings-
Lease charges”.
318
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2014 Administration of Justice
102 High Courts
103 Special Courts (3)
104 Judicial Commissioners (Union Territories)
105 Civil and Session Courts
106 Small Causes Courts
107 Presidency Magistrate’s Courts
108 Criminal Courts
109 Coroners’ Courts
110 Administrators General and Official Trustees
111 Official Assignees
112 Official Receivers
113 Sheriffs and Reporters
114 Legal Advisers and Counsels (I)
115 Central Administrative Tribunal
116 State Administrative Tribunals
117 Family Courts
800 Other Expenditure (2)
Notes:
(1) This minor head will include Attorney General, Advocate General, Standing Counsels, and
Solicitors, Legal Remembrance, Public Prosecutors, Government Pleaders etc. Legal
charges including Pleaders’ fees for instituting and defending suits etc. will be debited to
the department concerned.
(2) This minor head will include pleadership and mukhtiarship examination charges.
(3) This minor head will record transactions of special courts established under the Special
Courts Act. 1979.
MAJOR / SUB-MAJOR HEADS MINOR HEADS
319
2015 Elections
101 Election Commission
102 Electoral Officers (1)
103 Preparation and Printing of Electoral rolls (2)
104 Charges for conduct of elections for Lok Sabha and
State/Union Territory Legislative
Assemblies when held simultaneously.
105 Charges for conduct of elections to
Parliament (3)
106 Charges for conduct of elections to
State/Union Territory Legislature (3)
107 Election Tribunals
108 Issue of Photo Identity - Cards to Voters
109 Charges for conduct of election to
Panchayats/local bodies.
110 Delimitation Commission
800 Other Expenditure (4)
Notes:
(1) This minor head will include expenditure on Chief Electoral Officers of the States and their
establishment at State Headquarters and the districts.
(2) This minor head includes expenditure on preparation and printing of electoral rolls for
Assembly and Parliamentary constituencies. Separate sub-heads may be opened to record
distinguishable expenditure on assembly and parliamentary constituencies.
(3) This minor head will include expenditure on conduct of election to Rajya Sabha and
Legislative Council respectively, and also expenditure on Bye-elections. Separate sub-
heads may be opened, if necessary, to record expenditure on election to Lok Sabha, Rajya
Sabha, Legislative Assembly and Legislative Council.
(4) This minor head will include charges for election of the President/Vice-President.
(b) Fiscal Services
320
(i) Collection of Taxes on Income and Expenditure
NIAJOR / SUB-MAJOR HEADS MINOR HEADS
2020 Collection of Taxes on
Income and Expenditure (1)
001 Direction and Administration (1) (2)
101 Collection Charges-Income Tax (1)
102 Collection Charges-Corporation Tax (I)
103 Collection Charges-Expenditure Tax (1)
104 Collection Charges-Agriculture Income Tax
105 Collection Charges-Taxes on Professions,
Trades Callings and Employment.
106 Collection Charges-Interest Tax Act- 1974
107 Collection charges-Hotel Receipt Tax
108 Interest on refunds (3)
109 Authority for Advance Rulings
901 Deduct-Proportionate charges transferred to
other heads (I)
Notes:
(1) All charges for collection of “Corporation Tax”, “Taxes on Income other than Corporation
Tax”, “Estate Duty”, “Taxes on Wealth”, “gift Tax” and “Securities Transaction Tax” are in
the first instance accounted for ;under the Minor Heads “Direction and Administration”,
“Collection Charges – Income Tax” and “Other Expenditure” below this Major Head and at
the end of the year the total cost of collection is apportioned among “Income Tax”,
“Estate Duty”, “Taxes on Wealth”, “Gift Tax” and “Securities Transaction Tax”. The
formula for apportionment of cost of various Direct Taxes will be in accordance with the
Office Memorandum issued for this purpose from time to time by the office of CBDT. The
Shares of the cost of collection so worked out are transferred to the minor Heads “Estate
Duty”, “Taxes on Wealth”, “Gift Tax” and “Securities Transaction Tax” (under the Major
Head “2031-Collection of Estate Duty, Taxes on Wealth, Gift Tax and Securities
Transaction Tax”) and “Collection charges – Corporation Tax” under this Major Head
respectively.
(2) Includes charges on account of Directorates of Inspection-Income Tax, Investigation and
Research, Statistics and Publications.
(3) Interest for different categories of refunds be shown at a detailed head level.
321
(ii) Collection of Taxes on Properly and Capital Transactions
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2029 Land Revenue
001 Direction and Administration
101 Collection Charges
102 Survey and Settlement Operations
103 Land Records
104 Management of Government Estates
105 Management of Ex-Zamindari Estates
800 Other Expenditure (I)
Note:
(1) This minor head includes expenditure of a regulatory nature on “Consolidation of
Holdings” for general land revenue purposes. See also Note (1) and (2) below the major
head “2506 Land Reforms”.
322
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2030 Stamps and Registration
01 Stamps-Judicial
001 Direction and Administration (1)
101 Cost of Stamps (1)
102 Expenses on Sale of Stamps (2)
02 Slumps -Non-judicial
001 Direction and Administration (1)
101 Cost of Stamps (1)
102 Expenses on Sale of Stamps (2)
03 Registration
001 Direction and Administration
Notes:
(1) The distribution of charges under these heads between “Judicial” and “Non Judicial” will
be made according to the decision of the Government concerned. Where this is not
possible, the charges may be shown under one of the heads which would account for the
major expenditure.
(2) This minor head will record “Commission,” ‘discount’, and pay and allowances of official
vendors for sale of stamps.
323
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2035 Collection of Other Taxes
on Property and Capital
‘Transactions
101 Taxes on Immovable Property other than
Agricultural Land
324
(iii) Collection of Taxes on Commodities and Services
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2039 State Excise
001 Direction and Administration (I)
102 Purchase of Opium etc. (2)
104 Purchase of Liquor and Spirits
800 Other Expenditure
Notes:
(1) This will include charges for “Excise Bureau” and charges on account of regulation
and control of private distilleries. Departmental distilleries will be recorded under
the major head. “2875-Other Industrics-60-Other Industries-Other Expenditure”.
(2) This minor head will I record the cost of opium supplied by the opium factories to
the State Government and the cost of purchase of Bhang, Ganja etc.
325
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2040 Taxes on Sales, Trade etc.
001 Direction and Administration
101 Collection Charges
800 Other expenditure
326
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2041 Taxes on Vehicles
001 Direction and Administration
101 Collection Charges
102 Inspection of Motor Vehicles
800 Other expenditure
327
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2045 Other Taxes and Duties on
Commodities anti Services
101 Collection Charges-Entertainment lax
102 Collection Charges-Betting Tax
103 Collection Charges-Electricity Duty (1)
104 Collection Charges-Taxes on Goods and
Passengers
105 Collection Charges - Services Tax.
200 Collection Charges - Other Taxes and
Duties (2)
Notes:
(1) This minor head will include the expenditure on the establishment of Electrical
lnspectorate.
(2) This minor head includes charges if any. In connection with collection of tobacco vend
fees, license fees etc
328
(iv) Other Fiscal Services
MAJOR /SUB -MAJOR HEADS MINOR HEADS
2047 Other Fiscal Services
101 Regulation of Foreign Exchange
102 Smugglers and Foreign exchange
Manipulators’ (Forfeiture of Property Act, 1976)
103 Promotion of Small Savings (I)
104 Additional Emoluments (Compulsory Deposit)
Act, 1974 (2)
106 State Stamps Depot
109 Prevention of Money Laundering Act 2002
800 Other expenditure (4)
Notes:
(1) This minor head will record the expenditure on ‘National Savings Organisation’ and also
the State Small Savings Organisation.
(2) This minor head will have the following sub heads:
(i) Payment to Employees Provident Fund Organisations
(ii) Payments to State Governments etc.
(iii) Interest on Deposits in the Additional Wages Deposits Account
(iv) Interest on Deposits in the Additional D.A. Deposit Account
(v) Interest on Deposits in the Additional D.A. Deposits Account (New)
Each of the above three Interest sub-heads will have the following detailed heads:
(i) Central Government Employees and Employees of Union Territories without
Legislature
(ii) Employees of Union Territories with Legislature
(iii) State Government Employees
(iv) Local Authority Employees
(v) Non- Government Employees, other than Local Authority Employees
(4) This minor head will also record expenditure on account of the Central Stamp Office,
Calcutta. and the Central Stamp Store, Nasik under distinct sub heads.
329
(C) Interest payment and servicing of debt
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2048 Appropriation for reduction
or avoidance of debt
101 Sinking Funds (I)
200 Other Appropriations (2)
Notes:
(1) Separate sub head may be opened for each loan for which sinking fund is created.
(2) This minor head is intended for the record of appropriations from revenue for reduction or
avoidance of debt other than specific appropriations for regularly Constituted Sinking
Funds.
330
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2049 Interest Payments
01 Interest on Internal Debt.
101 Interest on Market Loans (I)
102 Discount on Loans (2)
103 Interest on Treasury Bills and connected securities
issued to Reserve Bank of India
107 Interest on Special Securities issued to the RBI (8)
108 Interest on 182 Days-Treasury Bills
115 Interest on Ways & Means Advances from
Reserve Bank of India (10)
200 Interest on Other Internal Debts (3)
305 Management of Debt (4)
03 Interest on Small 104 Interest on State Provident Funds
Savings Provident 106 Incentive Bonus to Provident Fund Subscribers
Funds etc. (6) 107 Interest on Trusts and Endowment
108 Interest on Insurance and Pension Fund
109 Interest on Special Deposits and Accounts
110 Bonus on Field Deposits
111 Interest on Other Deposits and Accounts
115 Interest on other savings deposits (12)
116 Interest on other savings certificates (12)
117 Interest on defined contribution pension
schemes (14)
04 Interest on Loans and
Advances from Central
Government 101 Interest on Loans for State/Union Territory Plan
Schemes
102 Interest on Loans for Central Plan Schemes
103 Interest on Loans for Centrally sponsored Plan
Schemes
104 Interest on Loans for Non-Plan Schemes
105 Interest on Loans for Special Plan Schemes
106 Interest on Ways and Means Advances
107 Interest on Pre-1984-85 Loans (‘7)
108 Interest on 1984-89 State Plan Loans consolidated in
terms of recommendations of the 9th Finance
Commission
109 Interest on State Plan Loans consolidated in terms of
recommendations of the 12th Finance Commission
05 Interest on Reserve Funds
101 Interest on Depreciation Renewal Reserve Funds
102 Interest on Revenue Reserve Funds
105 Interest on General and other Reserve Funds
60 Interest on Other
Obligations 101 Interest on Deposits
107 Interest on Special Securities issued to Food
Corporation of India
108 Interest on Special Securities issued to Oil
331
Marketing Companies (8.13 per cent Oil
Marketing Companies’ Government of India
Special Bonds, 2021)
109 Interest on Special Bonds issued to Fertilizers
Companies
110 Interest on SBI Right Issue 8.35% Special
Bonds 2024
701 Miscellaneous
Notes:
(1) Please refer to Note (1) below the major heads 6001/6003-lntenal Debt of the
Central/State Governments. Interest on loans notified for discharge and subsequently paid
(except payments which are barred by limitation) should he debited to a separate sub
head “interest on loans in course of discharge” under the minor head “Payment of
interest”. if time barred as well as on loans if paid after the expiry of 20 years, when the
loans themselves do not form part of Public ‘debt, will he debited to the head “2075
Miscellaneous General Services-Other expenditure”.
(2) Separate sub heads may be opened for each denomination of loan.
(3) Separate sub heads may be opened for interest paid on internal debt relating to each
autonomous or statutory organisation.
(4) Includes expenditure incurred in connection with issue of new loans and the sale of
securities held in cash balance investment account.
(5) A separate sub head may be opened under the various minor heads below this sub major
head for each denomination of loans from each country and also for the loans from the
International Banks or Institutions hr each project. Additional-sub heads viz “Commitment
Charges” and “Incidental expenses” may also he opened. ‘[he sub head ‘Incidental
Expenses’ would accommodate all incidental expenses including brokerages, commission
etc. which do not fall tinder the Category of ‘Interest “or “Commitment charges”.
(6) Separate sub head may be opened under each minor head except under the minor head
“Management of small savings scheme” below this sub major head corresponding to
minor heads in the sector “1 - Small Savings. Provident Funds etc” in the Public Account.
(7) This minor head is intended to record the payments of interest on all Central Loans to
States advanced upto 31-03-84 and outstanding as on 31-03-85.
(8) This minor head shall account for interest on securities issued to Reserve Bank of India
for acquisition of special Drawing rights etc.
(10) This minor head shall account for interest on Ways & Means Advances from Reserve Bank
of India booked under Major Head 6001/6003.
(12) The minor heads “115-Interest on Other Savings Deposits” and “116-Interest on Other
Savings Certificates” are meant for transactions relating to State Governments.
(14) This minor head shall account for interest on Defined Pension Contribution Scheme for
Government employees of Civil Ministries, Department of Posts, Railways and
Telecommunication
332
(d) Administrative services
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2051 Public Service Commission
101 Union Public Service Commission
102 State Public Service Commission
103 Staff Selection Commission
333
MAJOR /SUB-MAJOR HEADS MINOR HEADS
2052 Secretariat-General Services
090 Secretariat (1)
091 Attached Offices (2)
092 Other Offices (2)
099 Board of Revenue
Notes:
(1) Separate sub-heads may be opened for each wing of the secretariat (e.g. Chief
Secretariat. Finance Department, Home Department. Law Department, Revenue
Department etc.) dealing with policy formulation etc. of functions under “A-General
Services.
(2) These minor heads will record expenditure on attached offices of the Govt. of India, other
offices of the State Govt. not identifiable with any particular function.
334
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2053 District Administration
093 District Establishments
094 Other Establishments (1)
101 Commissioners
102 Court of Wards
800 Other expenditure
Note:
(1) This minor head will include sub-divisional establishment.
335
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2054 Treasury and Accounts
Administration
003 Training
095 Directorate of Accounts and Treasuries
096 Pay and Accounts Offices (1)
097 Treasury Establishment
098 Local Fund Audit
800 Other expenditure
Note:
(1) Expenditure on Pay and Accounts Offices accredited to a particular department will be
recorded under the major head for that department
336
MAJOR/SUB-MAJOR HEADS MINOR HEADS
2055 Police
001 Direction and Administration
003 Education and Training
004 Research
101 Criminal Investigation and Vigilance
102 Central Reserve Police
103 Assam Rifles
104 Special Police (1)
105 Border Security Force
106 National Security Guard
107 Industrial security Force
108 State headquarters Police
109 District Police
110 Village Police
111 Railway Police (2)
112 Harbour Police
113 Welfare of Police Personnel (3)
114 Wireless and Computers
115 Modernization of Police Force
116 Forensic Science
117 Internal Security
118 Special Protection Group
120 Special Service Bureau
121 Border Management
Notes:
(1) This minor head includes expenditure on State Militia and Armed Police.
(2) This minor head includes charges for ‘Crime” and ‘Order” police. Expenses in connection
with Order” police are ultimately recoverable from Railways.
(3) This minor head includes expenditure on all amenities for the police personnel in general
(e.g Subsidized rations, Contributions to amenities funds, running expenses of police,
Hospital etc.).
337
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2056 Jails
001 Direction and Administration
101 Jails
102 Jail Manufactures (1)
800 Other Expenditure (2)
Notes:
(1) This minor head includes charges for convict labour except jail press charges, which are
treated as expenditure under Major head “2058-Stationery and Printing
(2) This includes charges on account of persons confined or detained in Jails outside the
State.
338
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2057 Supplies and Disposals (1)
101 Purchase (2)
102 Inspection (2)
103 Disposals (2)
800 Other expenditure
Notes:
(1) This major head will be operated only for recording the expenditure on the Central
Purchase Disposal & Inspection Organisations like the D G S & D. Other than the
organisation of Civil Supplies whose expenditure will be debited to the major head “3456’
Civil Supplies”.
(2) The expenditure on purchase, inspection and disposal wings (both in Central and State
Governments)
will be recorded under the respective minor heads. The pay, allowances etc. of common
Director General /Director will be shown under the wing having major activity. A similar
procedure may be adopted for the overseas organisation like India Store Department,
London and India Supply Missions. Washington.
339
MAJOR ISUB -MA JOR HEADS MINOR HEADS
2058 Stationery and Printing
001 Direction and Administration
101 Purchase and Supply of Stationery Stores (1)
102 Printing. Storage and Distribution of Forms
103 Government Presses (2)
104 Cost of printing by Other Sources
105 Government Publications (3)
800 Other expenditure
Notes:
(1) This minor head will include expenditure on Stationery Office.
(2) This minor head will include expenditure on lithography.
(3) This minor head will include the Cost of printing of Govt. Publications, Codes, manuals
etc. and their distribution including charges of Book Depots. The Cost of printing of Text
Books will be recorded under the major head “2202-Education”.
340
MAJOR / SUB-MAJOR HEWS MINOR HEADS
2059 Public Works (1)
01 Office Buildings
051 Construction (1) (3)
052 Machinery and Equipment (8)
053 Maintenance and Repairs (4)(11)
103 Furnishings (5)
104 Lease Charges (6)
799 Suspense (9)
800 Other Expenditure (10)
60 Other Buildings
051 Construction (1) (3)
052 Machinery and Equipment (8)
053 Maintenance and Repairs (4)(1I)
103 Furnishings (5)
104 Lease Charges (6)
799 Suspense(9)
800 Other Expenditure (10)
80 General
001 Direction and Administration (2)
003 Training
004 Planning and Research
051 Construction (l) (3)
052 Machinery and Equipment (8)
053 Maintenance and Repairs( 11)
103 Furnishings
104 Lease Charges
105 Public Works Workshops (7)
799 Suspense (9)
800 Other expenditure (10)
Notes:
(1) This Major Head and the Minor Head “Construction’ thereunder is intended to
record the expenditure on
(a) all Government non-residential general purpose office and administrative
buildings relating to all the three sectors viz. “General services’, “Social
Services’ and “Economic Services’.
(b) all Government non-residential buildings falling under the functions in
“General Services”.
(c) Buildings for functional purposes falling under ‘Social Services” and
“Economic Services” such as Hospitals, Schools, Agricultural Colleges etc.
shall he booked under the appropriate functional major heads concerned
(though the budgetary and technical control over such expenditure would
vest in the Public Works Deptt. and the provision for such expenditure are
included in the Demands for Grant of the Public Works Department). For
this purpose, a specific sub head “Buildings” may be opened below the
341
relevant programme Minor Head under the functional expenditure Major
head concerned with necessary details (Like Works, Establishment.
Machinery and Equipment) to be operated upon exclusively by the Public
Works Department e.g. expenditure on construction of Secondary Schools
will be accounted for under the major head “2202 Education-02-Secondary-
Governrnent Secondary Schools” under a sub head “Buildings”.
Where it is not possible to identify the expenditure on buildings to a
programme or a function, it will appear under “Buildings” below the
residuary minor head “Other Expenditure” of the functional major/sub-
major head. For residential buildings see Major Head ‘2216 Housing”.
Where the buildings etc. are not under the administrative control of the
Public Works Deptt.. Government may prescribe that expenditure on
construction and repairs upto a certain specified monetary limits may be
incurred by the Department having the administrative control over it. In
.such cases and where the programme could be identified, it should be
accounted for under the detailed head “Works” below the functional major
and minor heads concerned. Where the programme could not be identified,
it should be classified under the residuary minor head “Other Expenditure”
of the relevant major head.
(d) Expenditure on maintenance and repairs of Roads and Bridges will be
accounted for under the major head “3054 Roads and Bridges”.
(e) Cost of acquisition of land by Public Works Department except the works
relating to “Archaeological Survey of India” for general purposes shall be
accounted for under the minor head “Other Expenditure” below this major
head or “4059-Capital Outlay on Public Works -Acquisition of Land”
depending upon whether such expenditure is treated as Revenue or Capital.
(f) Expenditure on the staff quarters (construction as well as maintenance)
forming part of a scheme or project such as Doctors/Nurses in Hospital, will
be normally accounted for under the relevant functional major head
(Medical in this example) and not under the major head “Housing”. If
however for administrative reasons, Government decides otherwise,
expenditure on maintenance of such staff quarters may be debited to this
major head and correspondingly the receipts shall be accounted for under
“0216 Housing” in such cases.
(2) This minor head will record the expenditure on ‘Direction’ ‘Execution’, ‘Architecture
“Designs’, ‘Stores Control’ etc. for which distinct sub-heads may be opened. In addition,
two distinct deduct-sub-heads may also be opened to record the transfers on
percentage/pro-rata basis to other major heads, on account of apportionment of
‘Common Establishment’ viz.
(i) “Transfer of establishment charges on percentage basis to the Capital major
heads”, In cases where the P.W. Divisions execute works both of ‘Capital’ and
‘Revenue’ nature, and the common establishment charges relating to these
divisions are initially recorded under this minor head, they will be allocated on a
percentage basis in proportion to the works outlay recorded under the capital
major heads.
(ii) “Transfer of establishment charges on a pro-rata basis to the major heads ‘2216
Housing’. ‘3054- Roads and Bridges’ wherever there is a common establishment for
“Buildings and Roads” branches in the P.W.D. catering to buildings (both residential and
non-residential) and ‘Roads and Bridges’.
342
The contra debits for these deduct-entry adjustments, will appear either as detailed heads
under the sub-head “Buildings” below the appropriate programme minor head under the
relevant functional capital major heads or under “Direction and Administration” below
“2216 Housing” and “3054-Roads and Bridges” as the case may be.
The rules for the transfer of the establishment charges in these cases, will be such as laid
down in Statement E to Appendix 2 of C.P.WA. Code or other similar provisions in the
State PWA. Codes.
(3) See Note (1) above. This minor head may be divided into sub-heads corresponding to
various functional major heads as considered necessary.
(4) This minor head will record the expenditure on maintenance and repairs of all
Government non-residential buildings. No distinction need be made between “Ordinary
Repairs “ and “Special Repairs”. For Government residential buildings -See Major Head
“2216- Housing (1).”
(5) This minor head will record the cost of furniture etc. provided by the P.W. Department in
non-residential buildings. M.L.A’s hostels, other Government hostels, P.W. Department
Circuit Houses etc., which are not let out as regular residential accommodation.
(6) This minor head will record the rent paid by the P.W. department for non-residential
accommodation hired, requisitioned or leased by that department. Rent paid by the
P.W.D. for non-residential buildings leased for their own use should, however, be debited
to the detailed head “Rent, Rates and Taxes” below the concerned sub heads and the
minor head “Direction and Administration”. Lease charges paid by the P.W. department in
respect of residential accommodation hired, requisitioned or leased by that department
will be recorded under the major head “2216 Housing Government Residential Buildings-
Lease Charges”.
(7) This minor head will record the expenditure on the establishment of P.W. Workshops,
plant and machinery and their maintenance etc.
(8) This minor head will record expenditure on the common Tools and Plant acquired by the
P.W. Division for executing both works of a revenue and capital nature. It will have
suitable sub-heads like “New Supplies”, “Repairs and Carriage” etc. In addition there will
be two specific deduct-sub-heads for adjustment of (i) percentage charges of Tools and
Plant transferred to Capital major heads and (ii) pro-rata transfer of Tools and Plant
charges to the major heads 2216 Housing and “3054-Roads and Bridges’. In respect of
common P.W. Division catering to works both for buildings (residential as well as non-
residential) and Roads and Bridges-vide similar adjustments indicated in Note (2) above,
for establishment charges.
(9) This minor head will be divided into sub-heads “Stock’, “Workshop Suspense”, and
“Miscellaneous Works Advances”. For adjustment of the cost of stores purchased/received
from other Divisions but not paid for during the same month please refer to note (13)
below Major Head “8658-Suspense Accounts’.
343
(10) This minor head is intended to record expenditure. which cannot be recorded under any
of the other minor heads e.g.. Land Development office, temporary structures not forming
part of estimates of any capital work.
(11) This minor head may be divided into the following sub-heads:
(I) Work Charged Establishment
(ii) Other maintenance expenditure
344
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2070 Other Administrative
Services
003 Training (8)
101 Metropolitan Council (I)
102 Pradesh Councils (II)
103 Zonal Councils
104 Vigilance (2)
105 Special Commission of Enquiry (3)
106 Civil Defense
107 Home Guards
108 Fire Protection and Control (4)
109 Intelligence Bureau
110 National Investigation Agency
112 Rent Control
113 Narcotics Control (5)
114 Purchase and Maintenance of transport (6)
115 Guest Houses, Government Hostels etc. (7)
116 Bureau of Immigration
117 Explosives
118 Administration of Citizenship Act.
119 Official Languages
120 Payment to States/Union Territories for
Administration of Central Acts and
Regulations (9)
800 Other expenditure (10)
Notes:
(1) Records expenditure on Metropolitan Council, Delhi.
(2) This minor head will record expenditure on Vigilance Commissioner, Vigilance Tribunals,
Vigilance Departments, Lokayukta/Up-Lokayukta/Lokpal etc.
(3) This minor head will record expenditure on Commissions and Committees the charges on
which according to their importance or for any other reason, cannot conveniently be adjusted
under functional major heads.
(4) The sub head will be
(i) Direction and Administration
(ii) Protection and Control
(iii) Training
(iv) Other Expenditure
(5) This minor head will record the expenditure on the establishment of the Central Bureau of
Narcotics. The proportionate charges relatable to the opium and alkaloid factories, is then
transferred to the appropriate sub-head under the relevant minor head under ‘2875-Other
Industries-0l-Opium and Alkaloid Industries’, through a deduct entry under this minor
head.
345
(6) This will record expenditure on maintenance of motor garages, as well as purchase arid
maintenance of vehicles not relating to any particular service/department and purchase
and maintenance of aircrafts, if any, maintained by Government not as a regular public
service.
(7) This minor head will include expenditure on guest houses. Government hostels etc., like
catering, other than expenditure on construction, maintenance and repairs of the
buildings which will be recorded under 2059 Public Works’ or 4059 Capital outlay on Public
Works’ as the case my be.
(8) This minor head includes expenditure on training of I.A.S. Officers, Secretariat training
institutes, other general training institutes. etc.
(9) Divided into the following sub-heads:
(i) Explosives Act.
(ii) Petroleum Act
(iii) Indian Arms Act
(iv) Carbide of Calcium Rules.
(v) Rice-Milling Industry (Regulation) Act.
(vi) Other Acts and Regulations.
(10) Will include expenditure on (a) taxes on non-residential buildings occupied by
departments other than the Defence department, and paid by a department nominated by
Government and not passed on to the occupying department, (b) deportation of
foreigners (c) rewards for destruction of wild animals.
(11) Records expenditure on Pradesh Council in Andaman and Nicobar Islands.
346
(e) Pensions and Miscellaneous General services
MAJOR/SUB-MAJOR HEADS MINOR HEADS
2071 Pensions and other
Retirement Benefits (I)
01 Civil
101 Superannuation and Retirement Allowances
102 Commuted value of Pensions
103 Compassionate allowance
104 Gratuities (10)
105 Family Pensions
106 Pensionary charges in respect of High Court Judges (8)
107 Contributions to Pensions and Gratuities (3)
108 Contributions to Provident Funds (4)
109 Pensions to Employees of state aided
Educational institutions
110 Pensions of Employees of Local Bodies
111 Pensions to legislators (7)
112 Equated payment of sterling pension
transferred from Capital (2 )
113 Equated payment on account of Capital outlay
on sterling pensions to the Government of
India by the State/Union Territory Governments (2)
115 Leave Encashment Benefits (12)
116 Ex-gratia payments arising out of special VRS to
Central Government employees declared as surplus
117 Government Contribution for Defined Contribution
Pension Scheme (13)
118 Medical treatment of CGHS pensioners
200 Other Pensions (5)
800 Other expenditure (6)
Notes:
(1) See Major head ‘2075 Miscellaneous General Services” for pensions in lieu of resumed
jagirs. lands, territories etc., and pensions and awards for distinguished services and the
major head “ Social Security and Welfare” for pensions under social security scheme, and
pensions to freedom fighters, their dependents etc.
(2) See Note (1) below “4075 Capital Outlay on Miscellaneous General Services”.
(3) Contributions payable by one Government to another on account of pensions and
gratuities of officers who are either borne on the joint cadre of the two Governments, or
lent to the former by the latter Government, are debited to this head. When payments are
made at combined rates for both pensions and leave salaries, such contributions are also
debited to this head. Leave salary contributions, when paid separately, are, however,
debited to the functional major heads concerned. Allocation of Pensions and Gratuities
between Central Government and Slate Governments has been dispensed with from
1.4.1987. This minor head has been retained to accommodate old cases.
347
(4) This minor head includes Government contributions to various Contributory Provident
Funds.
(5) Includes the Following:-
(a) Pensions under the 1.C.S. (N.E.M.) Family Pension Fund.
(b) Pensions relating to l.C.S. Family Pension Fund, lndian Military Service
Family Pensions Fund and Indian Military Widows and Orphans Fund.
(c) Pension of the Bengal and Madras Service Family Pensions Fund.
(d) Ex-gratia pension to Indian pensioners of Portuguese Colonies.
(e) Pensions to former employees of Sind and N.W.F.P.
(f) Donations to Service Funds-other family pensions funds.
(g) Government Contributions payable under I.C.S Family Pension Fund.
(h) Covenanted Civil Service Pension.
(i) Ex-gratia ad-hoc allowance to Burma civilian pensioners/family pensioners.
(j) Ex-gratia ad-hoc allowance to Pakistan civil pensioners/family pensioners.
(k) Ex-gratia payment to families of deceased CPF beneficiaries’.
(6) This minor head will include cost of remittance by money order, of pensions debitable to
this major head.
(7) This minor head will have two sub-heads, viz. (i) Members of Parliament (ii) Members of
State legislatures.
(8) This minor head will include payments made on account of both pensions and Commuted
value of pensions and gratuity or other sums payable by way of death on retirement
benefits. In the books of the Central Government it will cover pensions etc. paid under
Article. 112 (3) (d) (iii) of the Constitution which arc recoverable from State Governments
under Article 290 ibid. In the books of the State Governments, it will cover pensionary
charges reimbursed to the Central Government under Article 290 of the constitution.
(10) This minor head will also record expenditure on account of interest payable on delayed
payment of gratuity.
(12) This will record leave encashment benefits granted at the time of retirement. termination
of service etc.
(13) This Minor Head shall record the Government Contribution for Defined Contribution
Pension Scheme of all civil ministries and Department of Telecommunication.
348
MAJOR /SUB-MAJOR HEADS MINOR HEADS
2075 Miscellaneous General
Services
101 Pension in lieu of resumed Jagirs, Lands. territories etc.
102 Pre-partition payments
103 State Lotteries (I)
104 Pensions and awards in consideration of distinguished
services
106 Management of Properties acquired under Chapter XX-A
of Income Tax Aet.1961
107 Management of immovable properties acquired under
Chapter XX-C of Income Tax Act. 1961
108 Canteen Stores Department
109 Loans to State Governments Written Off in terms of
recommendations of the 8th Finance Commission
110 Loans to State Governments Written off in terms of
recommendations of the 9th Finance Commission.
111 Repayments of Loans by State Governments written-off
in terms of recommendations of the 10th Finance
Commission.
112 Loans to State Governments Written off in terms of
recommendations of the Eleventh Finance Commission(3)
791 Loss by Exchange
800 Other expenditure (2)
Notes:
(I) This minor head will account for all the expenditure relating to lotteries including the
administrative expenditure relating exclusively for lotteries only. Where the administrative
expenditure is incurred for other purposes as well, the expenditure should he hooked to
the major head 2070- Other Administrative Services.
(2) This minor head will include expenditure on (a) payment of allowances to the families and
dependents of ex-rulers and (b) payments arising out of the Bombay Land Scheme.
Please also see Note (1) below Major Head 2049’.
(3) a) The following sub-heads will be opened under this minor head.
i) Fiscal performance linked Debt Relief and
ii) Security expenditure linked Debt Relief
b) Name of the state would appear as detailed head below the sub heads.
349
B. Social Services
(a) Education, Sports, Art and culture
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2202 General Education (I)
01 Elementary Education (10)(2)
001 Direction and Administration
052 Equipment
053 Maintenance of Buildings
101 Government Primary Schools
102 Assistance to Non Government Primary Schools
103 Assistance to Local Bodies for Primary Education
104 Inspection
105 Non-Formal Education
106 Teachers and other Services
107 Teachers Training
108 Text Books (4)
109 Scholarships and Incentives
110 Examinations
111 Sarva Shiksha Abhiyan
112 National Programme of Mid Day Meals in Schools
800 Other expenditure (3)
02 Secondary
Education (2)(l 2)
001 Direction and Administration
004 Research and Training (11)
052 Equipments
053 Maintenance of Buildings
101 Inspection
103 Non-formal Education
104 Teachers and Other Services
105 Teachers Training
106 Text Books (4)
107 Scholarships
108 Examinations
109 Government Secondary Schools
110 Assistance to Non-Govt. Secondary Schools
191 Assistance to Local Bodies for Secondary Education
800 Other expenditure (3)
03 University and Higher
Education 001 Direction and Administration
102 Assistance to Universities.
103 Government Colleges and Institutes
104 Assistance to Non-Government Colleges & Institutes
105 Faculty Development Programme (8)
106 Text Books Development (9)
107 Scholarships
112 Institutes of higher learning (7)
350
113 Interest subsidy on education loan to bright and
needy students
800 Other expenditure
04 Adult Education
001 Direction and Administration
101 Grants to Voluntary Organisations
102 Shramik Vidya Peeths
103 Rural Functional Literacy Programmes
200 Other Adult Education Programmes
800 Other expenditure
05 Language Development
001 Direction arid Administration
102 Promotion of Modern Indian Languages and
Literature (5)
103 Sanskrit Education
200 Other Languages Education (6)
800 Other expenditure
80 General
001 Direction and Administration
003 Training
004 Research
107 Scholarships
108 Examinations
798 International Co-operation
800 Other expenditure
Notes:
(1) This major head will record the expenditure on all activities connected with education
except Agricultural Education. Medical Education, Animal Husbandry Education and other
special types of education, the expenditure on which will be recorded under the respective
functional head, viz. “Crop Husbandry”, “Medical and Public Health”. etc. Expenditure on
special programmes for the scheduled castes, scheduled tribes and other backward
classes intended to supplement benefits and facilities available to the whole community
should be recorded under the major head ‘2225 - Welfare of Scheduled Castes, Scheduled
Tribes and other Backward classes” and expenditure on special programmes for physically
handicapped should be booked under the minor head “2235 Social Security and Welfare”.
(2) Expenditure common to both Elementary and Secondary Education such as common
directorate at Headquarters and District level. common inspectorate etc.. will be recorded
below the respective minor heads under the sub-major head “02-Secondary Education”.
(3) School lunch! mid day meal programme will be recorded under a distinct sub head under
this minor head.
(4) Expenditure on Text Book Committee. printing, publication and distribution of Text Books
will be recorded under this minor head.
351
(5) Expenditure on teaching of modem Indian languages in Government schools and colleges
as part of wider curricula will he recorded under the relevant minor head below the sub
major heads “01 Elementary Education”, “02-Secondary Education”, “03 -University and
other higher education”. The minor head ‘Promotion of modem Indian languages and
literature’ under the sub major head “05 Language Development”, will record other
expenditure either directly by Government or as grant for promotion of modem Indian
languages including Hindi and Urdu.
(6) This minor head will record expenditure on promotion of other languages like Russian,
French. Persian. German etc. Expenditure in connection with the teaching of these
languages in schools and colleges will however he recorded under the relevant minor
heads below the sub major heads 02. 03. 04 as the cases may be.
(7) This minor head will record expenditure of other Institutions of—higher learning not
affiliated to any university e.g. Indian Institute of Management.
(8) This minor head will record expenditure on orientation courses, summer seminars etc.
(9) These minor heads will record expenditure on bringing out the cheap editions of
textbooks for university and higher education and technical education.
(10) This will include pre-primarv, primary and middle school education.
(11) This excludes teachers’ training.
(12) This will include pre-university education.
352
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2203 Technical Education
001 Direction and Administration
003 Training
004 Research
101 Inspection
102 Assistance to Universities for Technical Education
103 Technical Schools (I)
104 Assistance to Non-Government Technical
Colleges and Institutes
105 Polytechnics (1)
106 Book Promotion (2)
107 Scholarships
108 Examinations
112 Engineering/Technical Colleges and institutes (3)
800 Other expenditure
Notes:
(1) The minor head “Technical schools ‘will record expenditure on schools imparting training
and education in trades to pre-matric or middle school students. The minor head
“Polytechnics” will record expenditure on institutions imparting education and training to
post-matric students for a diploma course.
(2) See note (9) below Major head 2202.
(3) Will also include Management and Commercial Institutes.
353
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2204 Sports and Youth Services
001 Direction and Administration
101 Physical Education (I)
102 Youth Welfare Programmes for Students (2)
103 Youth Welfare Programmes for Non Students (2)
104 Sports and Games
800 Other expenditure
Notes:
(1) Expenditure on Colleges of Physical Education affiliated to Universities or not will be
recorded under this minor head.
(2) This minor head will include expenditure on organisation of youth camps. Youth Hostels.
National Cadet Corns, National discipline schemes etc. which will he recorded under
distinct sub-heads.
354
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2205 Art and Culture (I)
001 Direction and Administration
101 Fine Arts Education (2)
102 Promotion of Arts and Culture (3)
103 Archaeology (4)
104 Archives
105 Public Libraries (5)
106 Archaeological Survey (4)
107 Museums
108 Anthropological Survey
109 Certification of Cinematographic Films for
public exhibition (6)
800 Other expenditure
Notes:
(1) This major head will record transactions connected with promotion of art and culture,
including educational institutions imparting education on art and culture.
(2) This minor head will record expenditure on government institutions for imparting
education in fine arts like Music, Drama, Art, Sculpture etc. and assistance to non-
government institutions imparting such education.
(3) This minor head will include expenditure relating to literary awards.
(4) The minor head ‘Archaeology” will record expenditure on the Department of Archaeology
of the State Governments, while the minor head ‘Archaeological Survey “will record
expenditure on Archaeological Survey of India, including expenditure on preservation of
ancient monuments etc.
(5) This minor head will include expenditure on public libraries but not expenditure on
libraries attached to educational institutions and departments.
(6) This Minor Head will record expenditure on Film Censoring.
355
(b) Health and Family Welfare
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2210 Medical and Public Health
01 Urban Health, Services-
Allopathy
001 Direction and Administration
102 Employees State Insurance Scheme (5)
103 Central Government Health Scheme
104 Medical Stores Depots (2)
108 Departmental Drug Manufacture (3)
109 School Health Scheme
110 Hospital and Dispensaries (1)
200 Other Health Schemes
800 Other expenditure
02 Urban Health Services-
Other systems of medicine (6)
101 Ayurveda
102 Homeopathy
103 Unani
104 Siddha
200 Other Systems
03 Rural Health Services-
AIlopathy
101 Health Sub-centres
102 Subsidiary Health Centres
103 Primary Health Centres
104 Community Health Centres
110 Hospitals and Dispensaries
800 Other Expenditure
04 Rural Health Services-
0ther Systems of medicine (6)
101 Ayurveda
103 Unani
104 Siddha
200 Other Systems
05 Medical Education,
Training and Research (4)
101 Ayurveda(l0)
102 Homeopathy (10)
103 Unani(10)
104 Siddha(l0)
105 Allopathy (10)
200 Other Systems (10) (11)
356
06 Public Health
001 Direction and Administration (12)
003 Training
101 Prevention and Control of diseases (7)
102 Prevention of food adulteration
104 Drug Control
106 Manufacture of Sera/Vaccine (8)
107 Public Health Laboratories (9)
112 Public Health Education
113 Public Health Publicity
200 Other Systems (11)
800 Other expenditure
80 General
004 Health Statistics & Evaluation
798 International Co-operation
800 Other expenditure
Notes:
(1) This minor head will record expenditure on medical relief provided to general public through
hospitals, dispensaries, primary health centres etc. Each major hospital may. if considered
necessary, be treated as a separate sub head under this minor head, the other standard sub
heads being “Other Hospitals”, “Dispensaries”, and “Primary Health Centres”.
(2) This minor head will record expenditure on establishment of Medical Stores Depots and also
transactions connected with purchase of medicines, drugs, medical instruments and
equipment etc., with suitable sub-heads if the Medical Stores Depots charge for the supplies
made to hospitals, dispensaries etc. If on the other hand the Depots are intended only as a
central procurement and stocking agency for the hospitals and dispensaries of the State,
and supplies to the hospitals etc. are not charged for, the transactions on account of the
purchase of medicines etc. may be recorded under the minor head ‘110-Hospital and
Dispensaries’ while the expenditure on the establishment of Medical Stores Depot may alone
be recorded under this minor head
(3) This minor head will include expenditure on departmental manufacture of common
pharmaceutical preparations.
(4) This sub-major head will record expenditure on medical schools, colleges etc., imparting
medical education and nursing education. Expenditure on hospitals attached to Medical
Colleges will be recorded under” Hospitals and dispensaries below’ the sub-major heads ‘01’
or ‘03’ as the case may be.
(5) This minor head will record expenditure incurred in hospitals, dispensaries etc. in connection
with Employees’ State Insurance Scheme.
(6) The minor heads under the sub-major heads ‘01’ and ‘03’ may be opened as sub-heads, as
deemed necessary under the minor heads under these sub-major heads, “02’ & ‘04’.
(7) Prevention and control of each major disease like Cholera, Leprosy, Malaria, Filaria etc.
should be recorded under distinct sub heads with suitable detailed heads thereunder.
(8) Will include expenditure on Pasteur Institute.
(9) Will include expenditure on Chemical Examiner.
(10) Divided into the following sub-heads;
(i) Education (including education in pharmacy)
(ii) Training
(iii) Research and evaluation
(iv) Other Expenditure
(11) This includes Yoga also.
(12) This includes expenditure on Port Health Establishment including Airport Organisation.
357
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2211 Family Welfare
001 Direction and Administration (1)
003 Training (6)
004 Research and Evaluation (6)
101 Rural Family Welfare Services (7)
102 Urban Family Welfare Services (8)
103 Maternity and Child Health (2)
104 Transport (3)
105 Compensation
106 Mass Education (5)
108 Selected area Programmes (including India
population project)
109 Reproductive and Child Health Programme (9)
190 Assistance to Public sector and other
undertakings
200 Other Services and Supplies (4)
798 International Co-operation
800 Other expenditure
Notes:
(1) This minor head will record expenditure of (i) State Level Organisation (ii) City Family
Welfare
Bureaus, and District Family Welfare Bureaus in the States. In the Centre the expenditure
on the
following items is recorded under this Headquarters.
(i) Technical Wing at Headquarters.
(ii) Regional Health Offices and
(iii) Other Offices.
(2) This minor head will include expenditure on (i) immunization of infants and preschool
children against diphtheria, polio and typhoid and of expectant mothers against tetanus
and (ii) prophylaxis against nutritional anemia for mothers and children and nutritional
programme for control of blindness among children.
(3) This will cover expenditure on (i) maintenance of vehicles and supply of vehicles at
Primary Health
Centres. (ii) Supply of additional vehicles for supervision at District Family Welfare
Bureaus. (iii)
Supply of vehicles and equipment to regional Family Welfare Training Centres and (iv)
Health
Transport Organisation at the Centre.
(4) This will cover expenditure under the items:
State Sector
(i) Sterility Centres and Helpers Scheme:
(ii) Supply of surgical equipment to rural and urban family welfare Centres;
(iii) Maintenance of beds and static sterilization units:
(iv) Conventional contraceptives;
358
(v) Post Partam Centres;
(vi) Supply of surgical equipment to selected hospitals:
(vii) Construction of sterilization theatres;
(viii) Selected Area Programme;
(ix) Intensive District Programme; and
(x) Establishment of additional beds.
Central sector
(i) Expenditure on Family Welfare in Railways. P&T and Defence;
(ii) Nirodh Schemes;
(iii) Central Family Welfare Corps Doctors;
(iv) Awards and
(v) Vehicles, etc.
(5) This will cover expenditure on
(i) Mass education programme including orientation camps;
(ii) Mass mailing schemes and
(iii) Audio visual equipments and also expenditure incurred by the Ministry
of Information and Broadcasting.
(6) This will include expenditure under the following items
State sector
(i) Regional Family Welfare centres in states (Old and New);
(ii) Training of A.N.M.S and Dais and Local Health visitors:
(iii) Training of personnel through I.M.A., Homoeopathic and ISM.
Practitioners:
(iv) Teaching of Family Welfare in medical colleges and
(v) Demographic Research Centre.
Central sector
(i) Central Family Welfare Field units;
(ii) Training of personnel through I.M.A.
(iii) Stipends to medical students;
(iv) Family Welfare Training Centres;
(v) Expenditure on L.S.M. and Homoeopathy and
(vi) Experimental project.
(7) This will have the following sub-heads:
(i) Village Health Guides;
(ii) Post Partam Centres;
(8) This will include expenditure on Post Partam Centres.
(9) This minor head will be divided into two sub-heads: -
(i) National component
(ii) District/sub-Project component
359
(c) Water Supply, Sanitation, Housing and Urban Development.
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2215 Water Supply and
Sanitation
01 Water Supply
001 Direction and Administration
003 Training
004 Research
005 Survey and Investigation
052 Machinery and Equipment
101 Urban water Supply Programmes (I)
102 Rural water supply Programmes (2)
190 Assistance to Public Sector and other Undertakings
191 Assistance to Local Bodies, Municipalities etc.
799 Suspense
800 Other expenditure
02 Sewerage and Sanitation
001 Direction and Administration (3)
003 Training
004 Research
005 Survey and Investigation
052 Machinery and Equipment
105 Sanitation Services
106 Prevention of Air and Water Pollution
107 Sewerage Services (1)
191 Assistance to Local Bodies, Municipalities etc.
800 Other expenditure
Notes:
(1) Each major scheme or group of small schemes will be recorded under distinct sub-Heads
with suitable detailed heads.
(2) This minor head will be sub-divided into the following sub-Heads:
(a) Accelerated rural water supply programme.
(b) Rural piped water supply Programme.
(c) Other rural water supply programme.
(3) Will include expenditure on supervisory establishments for sanitation services.
360
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2216 Housing (1)
02 Urban Housing
(Each class of scheme will be a minor head)
103 Assistance to Housing Boards
104 Housing Co-operatives
190 Assistance to Public Sector and Other
Undertakings (3)
800 Other expenditure
03 Rural Housing
(Each class of scheme will be a minor head)
102 Provision of house site to the landless
103 Assistance to I lousing Boards
104 Housing Co-operatives
105 Indira Awaas Yojana
190 Assistance to Public Sector and Other
Undertakings (3)
800 Other expenditure
05 General Pool Accommodation
001 Direction and Administration
052 Machinery and Equipment
053 Maintenance and Repairs (5)
799 Suspense
800 Other expenditure (6)
06 Police Housing
001 Direction and Administration
052 Machinery and Equipment
053 Maintenance and Repairs (5)
799 Suspense
800 Other expenditure (6)
07 Other Housing
001 Direction and Administration
052 Machinery and Equipment
053 Maintenance and Repairs (5)
799 Suspense
800 Other expenditure (6)
80 General
001 Direction and Administration
003 Training
052 Machinery and Equipment
101 Building Planning and Research
103 Assistance to I lousing Boards, Corporations etc., (3)
190 Assistance to Public Sector and Other
Undertakings (3)
800 Other expenditure
Notes:
(1) See also Note (5) below the major heads”2230 Labour and Employment’ and Note (1)
below “2225 Welfare of Scheduled Castes. Scheduled Tribe and other Backward classes,
for ‘Labour I-lousing Schemes’ and ‘Housing Schemes for Welfare of Scheduled Castes.
Scheduled Tribes and Other backward classes’ respectively.
361
(3) This minor head will record expenditure on assistance to Housing Boards, Corporations
etc. not related to any particular scheme. Assistance for specific schemes e.g. slum
clearance schemes, rental housing schemes, Subsidized Industrial Housing Schemes etc.
will be recorded under the sub-major head 02 or 03 or 80.
(i) Add the following Note (5) and (6) after the footnote (4) under this major head:-
(5) This minor head may be divided into the following sub-heads: -
(a) Work Charged Establishment
(b) Other maintenance expenditure
(6) This minor head will have the following sub-heads: -
(a) Construction
(b) Furnishing
(c) Lease Charges
(d) Estate Management
(ii) Delete the sub-major head “01-Government Residential Buildings” and all the minor
heads there under along with Note (2) below this major head.
362
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2217 Urban Development (1)
01 State Capital
Development (3)
001 Direction and Administration
051 Construction
052 Machinery and Equipment
053 Maintenance and Repairs
190 Assistance to Public Sector and Other Undertakings
191 Assistance to Local Bodies Corporations,
Urban Development Authorities, Town
Improvement Boards, etc.
800 Other expenditure
02 National Capital Region
001 Direction and Administration
051 Construction
052 Machinery and Equipment
053 Maintenance and Repairs
191 Assistance to Local bodies Corporations,
Urban Development Authorities Town
Improvement Boards etc.
800 Other expenditure
03 Integrated Development
of Small and Medium Towns
001 Direction and Administration
051 Construction
052 Machinery and Equipment
053 Maintenance and Repairs
191 Assistance to Local bodies Corporations,
Urban Development Authorities, Town
improvement Boards etc
800 Other expenditure
04 Slum Area Improvement
001 Direction and Administration
051 Construction
052 Machinery and Equipment
053 Maintenance and Repairs
191 Assistance to Local Bodies Corporations,
Urban Development Authorities, Town
Improvement Boards etc.
800 Other expenditure
05 Other Urban Development
Schemes
001 Direction and Administration
051 Construction
052 Machinery and Equipment
053 Maintenance and Repairs
191 Assistance to Local Bodies Corporations,
Urban Development Authorities, Town
Improvement Boards etc.
800 Other expenditure
363
80 General
001 Direction and Administration (2)
003 Training
004 Research
191 Assistance to Local Bodies, Corporations,
Urban Development Authorities, Town
Improvement Boards etc.
800 Other expenditure
Notes:
(1) This major head will not include expenditure on Urban Housing schemes which will
be booked under the major head “1-lousing”.
(2) This minor head will include expenditure relating to Municipal administration or other
Urban Development Authority concerned.
(3) A separate minor head will be opened for each state in which case the minor heads
mentioned below the sub major head ‘01’ will be sub -heads below that minor head.
364
(d) Information and Broadcasting
MAJOR/SUB-MAJOR HEADS MINOR HEADS
2220 Information and Publicity
01 Films (3)
001 Direction and Administration (1)
003 Training
004 Research
105 Production of films
800 Other expenditure
60 Others
001 Direction and Administration
003 Research and Training in mass Communication
101 Advertising and visual Publicity
102 Information Centres (2)
103 Press Information Services
105 Registration of Newspapers
106 Field Publicity
107 Song and Drama Services
109 Photo Services
110 Publications
111 Community Radio and Television
112 Employment News
113 Monitoring Services
800 Other expenditure
Notes:
(1) Will include the Directorate of Public Relations.
(2) This will include general information services.
(3) This Sub-Major head will record all activities relating to Film Division, Film Institute etc.
365
(e) Welfare of Scheduled Castes, Scheduled Tribes
and Other Backward Classes
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2225 Welfare of Scheduled
Castes, Scheduled Tribes
and other Backward classes
0/ Welfare of Scheduled
Castes 001 Direction and Administration
102 Economic Development
190 Assistance to Public Sector and Other Undertakings
277 Education
282 Health
283 Housing (1)
793 Special Central Assistance for Scheduled
Castes Component Plan
02 Welfare of Scheduled
Tribes
001 Direction and Administration
102 Economic Development
190 Assistance to Public Sector and Other
Undertakings
277 Education
282 Health
283 Housing (1)
794 Special Central Assistance for Tribal sub-Plan
800 Other expenditure
03 Welfare of Backward
Classes
001 Direction and Administration
102 Economic Development
190 Assistance to Public Sector and Other
Undertakings
277 Education
282 Health
283 Housing( 1)
800 Other expenditure
80 General
001 Direction and Administration
101 Welfare of denotified and other nomadic tribes
102 Aid to voluntary Organisations
190 Assistance to Public Sector and Other Undertakings
800 Other expenditure
Note:
(1) This Minor head will include provision of house site to landless members of
Scheduled Castes, Scheduled Tribes and Backward Classes.
366
(f) Labour and Labour Welfare
MAJOR/SUB-MAJOR HEADS MINOR HEADS
2230 Labour and Employment
01 Labour(1) 001 Direction and Administration (2)
004 Research and Statistics
101 Industrial Relations (3)
102 Working Conditions and Safety (4)
103 General Labour Welfare (5)
104 Coal-Mines Labour Welfare
105 Mica Mines Labour Welfare
106 Iron/Manganese/Chrome Ore Mines Labour Welfare
107 Limestone and Dolomite Mines Labour Welfare
108 Dock Labour Welfare
109 Beedi Workers Welfare
110 Cine Workers Welfare
111 Social Security for labour (6)
112 Rehabilitation of Bonded labour
113 Improvements in Working Conditions of
Child/Women labour
114 Welfare of emigrant labour (9)
115 Rural Labour (8)
195 Assistance to Labour Cooperatives
277 Education (7)
798 International Cooperation
800 Other expenditure
02 Employment Service (10)
001 Direction and Administration (II)
004 Research, Survey and Statistics
101 Employment Services
102 Assistance to the Urban poor
800 Other expenditure
03 Training
001 Direction and Administration
003 Training of Craftsmen & Supervisors
004 Research and Statistics
101 Industrial Training Institutes
102 Apprenticeship Training
800 Other expenditure
Notes:
(1) The expenditure on Special Commissions of Enquiry relating to labour will be recorded
under a distinct sub head under the programme minor heads to which the terms of
reference to the Committee/Commission are closely related. Expenditure relating to
International Labour Conference and other General National Conference on Labour may
be recorded as part of expenditure of the Ministry. Contribution to the International
Labour Organisation will be recorded under the minor head “International Co-operation.
(See General direction No.3.2).
367
(2) Includes Labour Commissioner and his establishment.
(3) This minor head will include enforcement of labour laws, settlement of disputes and wage
boards. These may be shown under separate sub heads under this head. Expenditure on
Labour Courts and Industrial Tribunals will also be recorded under this minor head.
(4) This minor head will include Directorate General of Factory Advice Service, Inspectorate of
Factories, Inspector of Steam Boilers, Labour Institutes, Rescue Services, Director-General
of Mines Safety under distinct sub-heads.
(5) This minor head will record labour welfare measures not related to sectors covered by
minor heads for Coal, Mica and Iron Ore Mines labour welfare. All these minor heads may
have sub heads” Housing”, “Education’, “Health” etc. as the case may be.
(6) This minor head will include government contributions towards social security measures
for labour and industrial workers such as Family Pension-cum-Life Assurance scheme,
Personal Injuries Compensation schemes etc.
(7) This minor head will record expenditure on education, including workers’ education
programme, National Institute of Labour etc.
(8) This minor head will be divided into the following sub-heads:
(i) National Commission on Rural Labour.
(ii) Rural Workers cell.
(9) This will include services on Migratory Labour Recruiting Agencies for labour going abroad
etc.
(10) This does not include ‘Urban Oriented Employment Programmes’ which will be accounted
for under the major head ‘3475-General Economic Services’.
(11) This includes the expenditure on Directorate General of Employment and Training.
368
(g) Social Welfare and Nutrition
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2235 Social Security and Welfare
01 Rehabilitation (1) 001 Direction and Administration
101 Dandakamaya Development Scheme
102 Displaced persons from former West Pakistan
103 Displaced persons from former East Pakistan
105 Repatriates from Sri Lanka
108 Migrants from Pak-held Territories of Jammu &
Kashmir
109 Development of Andaman and Nicobar Islands
for Rehabilitation
110 Tibetan Refugees
112 Relief and Rehabilitation of persons affected by
Indo-Pak Conflict 1971
140 Rehabilitation of repatriates from other countries
200 Other Relief Measures (2)
202 Other Rehabilitation Schemes
800 Other expenditure
02 Social Welfare (3)
001 Direction and Administration (6)
101 Welfare of handicapped
102 Child Welfare
103 Women’s Welfare
104 Welfare of aged, infirm and destitute
105 Prohibition
106 Correctional Services
107 Assistance to Voluntary Organisations
108 Ex-gratia payments to Indian Nationals for
properties seized by Pakistan during and after
1965 conflict
109 Pre- Vocational Training
190 Assistance to Public Sector and Other Undertakings
200 Other programmes
800 Other expenditure
03 National Social Assistance
Programme.
101 National Old Age Pension Scheme.
102 National Family Benefit Scheme.
103 National Maternity Benefit Scheme.
04 Debt Relief for formers
101 Debt Relief/Waiver of Agricultural Loans
60 Other Social Security and
Welfare programmes
101 Personal Accident Insurance Scheme for poor
families (Each special Insurance Scheme will be a
minor head)
102 Pensions under Social Security Schemes
103 Protected Savings Schemes
369
104 Deposit Linked Insurance scheme- Government P.F.
105 Government Employees Insurance Scheme (7)
106 Contributions to Solatiul Fund
107 Swatantrata Sainik Samman Pension Scheme
110 Other Insurance Schemes (4)
111 Government’s contribution towards waiver of interest
payable by farmers in debt stressed States of Andhra
Pradesh, Karnataka, Kerala and Maharashtra
200 Other Programmes (5)
800 Other expenditure
Notes:
(1) The expenditure on relief and rehabilitation of persons displaced as a result of natural
calamities will be recorded under major head “2245 Relief on account of Natural
calamities”.
(2) Will include expenditure on relief measures, as distinct from relief and rehabilitation
schemes.
(3) The grants given to Central Social Welfare Board and other Bodies should be recorded
under the various minor heads provided under this sub-major head, if the purpose of the
grants are distinguishable.
(4) This minor head will include management expenditure of life and other Insurance
Schemes run by State Governments.
(5) This minor head will include expenditure on District Soldiers’, Sailors’ and Airmen’s
Welfare Boards, Legal Aid Committees, relief to persons affected by riots, ex-gratia
payments to families of ministers, government servants etc dying in harness, and
assistance to goldsmiths and their dependents. Expenditure out of compassionate fund
will be adjusted under a separate sub-head “Payment from Compassionate Funds.’
(6) Expenditure on Direction and Administration pertaining exclusively to any of the minor
heads mentioned under sub-major head “02-Social Welfare” will be booked to that minor
head. Where it is not so. the expenditure will be booked to the minor head “Direction and
Administration”.
(7) This minor head shall have distinct sub-heads for Central Government and each of the
State / Union Territory Government to record transactions connected with the
“Government Employees Insurance Scheme” in vogue in central and other State
Government including Union Territory Governments.
370
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2236 Nutrition
01 Production of Nutritious
foods and Beverages
101 Production of Nutritious Beverages
102 Fortifications of foods
190 Assistance to Public Sector and Other
Undertakings
800 Other expenditure
02 Distribution of nutritious
food and beverages
101 Special Nutrition programmes
102 Mid-day Meals
800 Other expenditure
80 General
001 Direction and Administration
004 Research & Development
101 Diet surveys and Nutrition planning
102 Nutrition education and extension
103 Statistics and evaluation
800 Other expenditure
371
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2245 Relief on account of
Natural Calamities (1)
01 Drought
101 Gratuitous Relief (2)
102 Drinking Water Supply
103 Special Nutrition
104 Supply of Fodder
105 Veterinary Care
282 Public Health
300 Other expenditure
901 Deduct-Amount met from Natural Calamities
unspent Margin Money Fund.
902 Deduct-Amount met from the Famine Relief Fund
02 Floods, Cyclones etc. 101 Gratuitous Relief (2)
102 Drinking Water Supply
104 Supply of Fodder
105 Veterinary care
106 Repairs and restoration of damaged roads
and bridges
107 Repairs and restoration of damaged
Government Office Buildings
108 Repairs and Restoration of damaged
Government Residential buildings
109 Repairs and restoration of damaged water
supply, drainage and sewerage works
110 Assistance for repairs and restoration of
damaged water supply. drainage and
sewerage works
111 Ex-gratia payments to bereaved families
112 Evacuation of population
113 Assistance for repairs/reconstruction of Houses
114 Assistance to Farmers for purchase of
Agricultural inputs
115 Assistance to Farmers to clear sand/silt/salinity
from land
116 Assistance to Farmers for repairs of damaged
tube wells, pump sets etc.
117 Assistance to Farmers for purchase of live stock
118 Assistance for repairs/replacement of damaged
boats and equipment for fishing
119 Assistance to artisans for repairs/replacement
of damaged tools and equipments
120 Assistance to owners of salt works
121 Afforestation
122 Repairs and restoration of damaged irrigation
and flood control works
193 Assistance to Local bodies and other non-
Government Bodies/Institutions
282 Public Health
372
03 Unspent Margin Money 101 Transfers to Reserve funds and Deposit
Fund Accounts-Natural Calamities unspent Margin
Money Fund
04 Famine Relief Fund 101 Transfers to Reserve Funds and Deposit
Accounts-Famine Relief Fund
05 Calamity Relief Fund
101 Transfer to Reserve Funds and Deposit
Accounts-Calamity Relief Fund’.
901 Deduct - Amount met from Calamity Relief Fund.
06 Earth Quake 101 Gratuitous Relief (2)
102 Drinking Water Supply
104 Supply of Fodder
105 Veterinary Care
106 Repairs and restoration of damaged roads & bridges
107 Repairs and restoration of damaged Government
office buildings
108 Repairs and restoration of damaged Government
residential buildings
109 Repairs and restoration of damaged Water Supply,
drainage and sewerage works
110 Assistance for repairs and restoration of damaged
water supply, drainage and sewerage works
111 Ex-gratia payments to bereaved families
112 Evacuation of population
113 Assistance for repairs/reconstruction of houses
114 Assistance to farmers for purchase of agricultural inputs
115 Assistance to farmers to clear sand/silt/salinity from land
116 Assistance to farmers for repairs of damaged tube
wells/pump sets etc.
117 Assistance to farmers for purchase of live stock
118 Assistance for repairs/replacement of damaged boats
and equipment for fishing
119 Assistance artisans for repairs/replacement of
damaged tools and equipments
120 Assistance to owners of salt works
121 Afforestation
122 Repairs and restoration of damaged irrigation and
flood control works
282 Public Health
901 Deduct-Amount met from State Disaster Response
Fund
80 General 001 Direction and Administration
101 Centre for Training in disaster preparedness
102 Management of Natural Disasters,
Contingency Plans in disaster prone areas
103 Assistance to States from National Calamity
Contingency Fund
800 Other expenditure (3)
373
Notes:
(1) All expenditure incurred directly for the relief of distress shall be debited to this major
head. Expenditure incurred indirectly due to any natural calamity shall be debited to
appropriate functional major head.
(2) This will be sub-divided into:-
(i) Cash doles (vi) Supply of seeds, fertilizers and
(ii) Food and clothing Agricultural implements
(iii) Housing (vii) Supply of fodder
(iv) Educational Concessions (viii) Other items
(v) Supply of medicines
(3) This minor head will record expenditure on prevention of cattle epidemic and other
miscellaneous expenditure not identifiable with other
374
(h) Others
MAJOR/SUB-MAJOR HEADS MINOR HEADS
2250 Other Social Services
101 Donations for Charitable purposes
102 Administration of Religious and Charitable
Endowments Acts
103 Upkeep of Shrines. Temples etc.
800 Other expenditure (1)
Note:
(I) This minor head will include expenditure on Public exhibitions, fairs and pilgrimage
beyond India
375
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2251 Secretariat-Social Services
090 Secretariat (I)
091 Attached Offices (2)
092 Other Offices (2)
Notes:
(1) Sec Note (1) below major head ‘2052 Secretariat-General Services’. Separate sub-heads
may he opened fin the different wings of the secretariat dealing with policy formulation
etc. relating to functions falling in this sector.
(2) See Note (2) below the major head ‘2052 Secretariat-General Services’.
376
C. Economic services
(a) Agriculture and Allied Activities
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2401 Crop Husbandry
001 Direction and Administration
102 Food grain crops
103 Seeds (I)
104 Agricultural Farms (2)
105 Manures and Fertilizers
106 Import of Fertilizers
107 Plant Protection
108 Commercial Crops (3)
109 Extension and Farmers’ Training (4)
110 Crop Insurance
111 Agricultural Economics and Statistics
112 Development of Pulses
113 Agricultural Engineering (5)
114 Development of Oil Seeds
115 Scheme of Small/Marginal farmers and agricultural
labour
119 Horticulture and Vegetable Crops (6)
129 Issue of Special Bonds to Fertilizers Companies as
compensation towards fertilizer subsidy
195 Assistance to Farming Cooperation
798 International Co-operation
800 Other expenditure
Note:
(1) This minor head will also record expenditure on seed farms.
(2) This minor head will include expenditure on commercial farms and experimental farms
other than seed farms (vide Note (1) above).
(3) Expenditure on development of each type of commercial crop will be recorded under
distinct sub-heads. Thus there will be distinct sub-heads for Jute. Cotton, Sugarcane.
Potato, Tobacco. Coconut, Cashew, Arecanut, Pepper, Cardamom etc.
(4) This minor head will record expenditure on information, publicity demonstration, farmers
training and education.
(5) This minor head will include expenditure on agency for the hire and servicing of
agricultural machinery and implements including tractors.
(6) This minor head will include expenditure on schemes relating to fruits, vegetables,
Nurseries, Kitchen gardens and Orchards, and suitable sub-heads for individual scheme or
a group of schemes may be opened, with appropriate grouping under “Fruits”.
“Vegetables” and “Nursery”. It will, however, exclude expenditure on forest nursery’
which will he recorded under the major head ‘2406 Forestry and Wild life.’
377
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2402 Soil and Water
Conservation
001 Direction and Administration
101 Soil Survey and Testing
102 Soil Conservation (1) (2)
103 Land reclamation and Development
109 Extension and Training
800 Other expenditure
Notes:
(1) This minor head will include schemes relating to desert areas, saline, alkaline and water
logged areas. reclamation of ravine, heavy rainfall areas and forest areas, besides
bunding works on agricultural lands.
(2) This will include a sub-head “Water Conservation’.
378
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2403 Animal Husbandry
001 Direction and Administration
101 Veterinary Services and Animal Health (1)
102 Cattle and Buffalo Development (2)
103 Poultry Development
104 Sheep and Wool Development
105 Piggery Development
106 Other Live Stock Development
107 Fodder and Feed Development
108 Insurance of Live Stock and Poultry
109 Extension and Training
111 Meat Processing
113 Administrative Investigation and Statistics
195 Assistance to Animal Husbandry Cooperatives
800 Other expenditure
Notes:
(1) Will include expenditure on prevention and control of animal diseases.
(2) This minor head will include cattle breeding, cattle shows etc.
379
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2404 Dairy Development (I)
001 Direction and Administration
102 Dairy Development Projects (3)
109 Extension and Training
191 Assistance to Cooperatives and other Bodies (4)
Each Milk Scheme will be a minor head (2)
800 Other expenditure
Notes:
(1) This major head will include expenditure on Milk Supply Schemes.
(2) (a) Each Milk Supply scheme which has been declared as commercial will be
treated as a minor head and will have the following sub-heads with suitable
detailed heads thereunder, as may be found necessary, viz.:
(i) Administration (iv) Distribution
(ii) Procurement (v) Land and Buildings
(iii) Processing (vi) Other expenditure
(b) Milk Supply Schemes which are not declared as commercial will however be
treated as sub-head below the Minor Head “Diary Development Projects”.
(3) Operation Flood Project will be a Sub-head under this minor Head.
(4) National Diary Development Board will be a Sub-head under this minor head.
380
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2405 Fisheries
001 Direction and Administration
101 Inland fisheries (I)
102 Estuarine / Brackish water Fisheries (1)
103 Marine Fisheries (2)
105 Processing. Preservation and Marketing
109 Extension and Training
110 Mechanisation and improvement of Fish Crafts
120 Fisheries Cooperatives
190 Assistance to Public Sector and Other Undertakings
195 Assistance to Shipping Credit and Investment
Company and other bodies
800 Other expenditure (3)
Notes:
(1) Landing and berthing facilities will be sub-heads.
(2) In addition to sub-heads, as in Note (1) above, this minor head will have two more sub-
heads viz., (i) off-shore fisheries and (ii) Deep sea fisheries. The latter covers pearl and
chank fisheries.
(3) Will include expenditure on acquarium and schemes for relief and welfare of fishermen.
381
MAJOR/SUB.-MAJOR HEADS MINOR HEADS
2406 Forestry and Wild Life
01 Forestry
001 Direction and Administration
003 Education and Training
004 Research
005 Survey and Utilization of Forest Resources
013 Statistics
070 Communications and Buildings
101 Forest Conservation, Development and
Regeneration
102 Social and Farm Forestry (I)
105 Forest Produce
110 Expenditure on management of Ex-Zamindari
Forest Estates
111 Departmental working of Forest Coupes and
Depots
112 Rasin and Turpentine Factories (2)
190 Assistance to Public Sector & Other undertakings
800 Other expenditure
02 Environmental Forestry
and Wild Lift
110 Wild Life Preservation
111 Zoological Park
112 Public Gardens
798 International Co-operation
800 Other expenditure
04 Afforestation and Ecology
Development
101 National Afforestation and Ecology
Development programme.
Notes:
(1) This minor head will include expenditure relating to grassland schemes, orchards
etc. within the forest area. It also includes economic plantations and plantations of
quick growing species such as Teakwood, Ecalyptus, Bamboo, Matchwood etc.
(2) Each factory will be recorded as a minor head with suitable sub-head thereunder.
382
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2407 Plantations
01 Tea
015 Payment against collection of Cess
016 Subsidy for replantation
800 Other expenditure
02 Coffee
015 Payment against collection of Cess
016 Subsidies for Plantation
800 Other expenditure
03 Rubber
015 Payments against collection of Cess
800 Other expenditure
04 Spices
015 Payments against collection of Cess
800 Other expenditure
60 Others
533 Jute
811 Coconuts
813 Cashew
822 Cinchona
829 Arecanut
830 Tobacco
383
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2408 Food, Storage and
Warehousing (I)
01 food
001 Direction and Administration
003 Training (4)
004 Research and evaluation (4)
101 Procurement and Supply (2)
101 Food Subsidies (3)
103 Food Processing
190 Assistance to Public Sector and Other Undertaking
195 Assistance to Co-operatives
798 International Co-operation
800 Other expenditure (5)
02 Storage and
Warehousing (6)
001 Direction and Administration
003 Training (4)
004 Research and Evaluation (4)
101 Rural Godowns Programme
103 Assistance to Warehousing Development and
Regulatory Authority
190 Assistance to Public Sector and Other
Undertakings
195 Assistance to Co-operatives
800 Other expenditure
Notes:
(1) This major head will he operated for the recording of expenditure of State Civil Supplies
Department to the extent of their activities relating to procurement, storage and
distribution of food grains and pulses. Expenditure on other activities of the State Civil
Supplies Department will he recorded under the major head “3456-Civil supplies”.
(2) This minor head will record expenditure on trading schemes in food grains and pulses
(including trading losses written off from Capital head). The element of subsidies under
these schemes will he transferred and finally accounted for under the minor head Food
subsidies’.
(3) This minor head will include subsidy to the Food Corporation of India.
(4) This minor head will include expenditure on Hapur Institute and Modern Rice Mills etc.
(5) This minor head will include incidental expenses on Gift Food Grains from abroad
.
(6) this Sub-Major head will include expenditure on cold storage facilities for fruits and
vegetables.
384
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2415 Agricultural Research and
Education
01 Crop Husbandry
001 Direction and Administration
004 Research
120 Assistance to other Institutions
150 Assistance to I.C.A.R
277 Education
800 Other expenditure
02 Soil and Water
Conservation 001 Direction and Administration
004 Research
120 Assistance to other Institutions
150 Assistance to 1.C.A.R.
277 Education
800 Other expenditure
03 Animal Husbandry
001 Direction and Administration
004 Research
120 Assistance to other Institutions
150 Assistance to 1.C.A.R
277 Education
800 Other expenditure
04 Dairy Development
001 Direction and Administration
004 Research
120 Assistance to other Institutions
150 Assistance to I.C.A.R.
277 Education
800 Other expenditure
05 Fisheries
001 Direction and Administration
004 Research
120 Assistance to other Institutions
150 Assistance to 1.C.A.R
277 Education
800 Other expenditure
06 Forestry
001 Direction arid Administration
004 Research
120 Assistance to other Institutions
150 Assistance to I.C.A.R
277 Education
800 Other expenditure
385
07 Plantations
001 Direction and Administration
004 Research
120 Assistance to other Institutions
150 Assistance to I.C.A.R
277 Education
800 Other expenditure
80 General 001 Direction and Administration
004 Research
015 Statistics
120 Assistance to other Institutions
150 Assistance to I.C.A.R.
277 Education
800 Other expenditure
386
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2416 Agricultural Financial
Institutions
(Each aided Institute will be a separate Minor Head)
387
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2425 Co-operation (1)
001 Direction and Administration
003 Training
004 Research and Evaluation
101 Audit of Co-operatives
105 Information and Publicity
106 Assistance to multipurpose rural co-operatives
107 Assistance to credit co-operatives
108 Assistance to other co-operatives
109 Agriculture Credit Stabilization fund
190 Assistance to Public Sector and Other
Undertakings
277 Cooperative Education (2)
800 Other expenditure
Note:
(1) This major head will cover only such expenditure on co-operative ventures, which are of a
Composite/General Type and cannot be properly identified with and classified under any
of the various functional heads.
(2) This minor head is intended to account for the transactions made to propagate the co-
operative principles, ideology and philosophy amongst the members of Co-operative
Societies.
388
MAJOR/SUB-MAJOR HEAD MINOR HEADS
2435 Other Agricultural
Programmes
01 Marketing and quality
control (1)
101 Marketing facilities
102 Grading and quality control facilities
190 Assistance to Public Sector and Other
Undertakings
800 Other expenditure
60 Others
101 Scheme for Debt relief to farmers.
Each Programme not covered elsewhere in this
sub-sector will be a minor head
Note:
(1) This sub major head will include expenditure on enforcement of Food Products Order.
1955 and the Cold Storage Order, 1965 to develop Food Products Industry and Cold Storage
Industry on scientific lines and to make quality products available for internal market as well as
for exports.
389
(b) Rural Development
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2501 Special Programmes for
Rural Development
02 Draught Prone Areas
Development Programme
001 Direction and Administration
101 Minor Irrigation
102 Afforestation
103 Pasture Development
307 Soil and water conservation
310 Animal Husbandry and Dairying
800 Other expenditure
03 Desert Development
Programme
001 Direction and Administration
101 Minor Irrigation
102 Afforestation
307 Soil and water conservation
310 Animal Husbandry and Dairying
800 Other expenditure
04 Integrated Rural Energy
Planning Programme 003 Training
101 Development of Design and Approach for
Area bound Block level IRE Projects
105 Project Implementation
109 Monitoring
05 Waste Land
Development 101 National Waste Land Development Programme
06 Self Employment
Programmes 101 Swarnajayanti Gram Swarozgar Yojana
800 Other Expenditure
390
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2505 Rural Employment (1)
01 National Programmes
702 Jawahar Gram Samridhi Yojan’
02 Rural Employment
Guarantee Scheme
101 National Rural Employment Guarantee Scheme
60 Other programmes
Each Programme like employment guarantee
scheme will be a minor head
Note:
(1) Regarding urban oriented employment programmes, please see major head “2230-
Labour and Employment- 02 Employment’.
391
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2506 Land Reforms (1)
001 Direction and Administration
012 Statistics and Evaluation
101 Regulation of Land Holding and Tenancy
102 consolidation of Holdings (2)
103 Maintenance of Land Records
104 Assistance to allotters of surplus Land
800 Other expenditure
Notes:
(1) This major head will include expenditure on land reforms relating to Agriculture
Development and for the development and cultivation of ceiling surplus land
assigned to the landless.
(2) Expenditure on consolidation of holding for development of agriculture will be
recorded under this head.
392
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2515 Other Rural Development
Programmes
001 Direction and Administration
003 Training
004 Research
101 Panchayati Raj
102 Community Development
103 Dry land Development Programme
104 DRDA Administration
105 Public Cooperation
800 Other expenditure
393
(c) Special Areas Programmes
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2575 Other Special Area
Programmes
02 Backward Areas
03 Tribal Areas
60 Others
(Minor heads corresponding to functional major heads
sub-major heads may he opened under the sub-major
heads as necessary)
394
(d) Irrigation and Flood Control
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2700 Major Irrigation
Each Commercial Project
will be a sub-major head
001 Direction and Administration
052 Machinery and Equipment
101 Maintenance and Repairs (1)
799 Suspense
800 Other Expenditure (2)
Each Non-Commercial Project
will be a sub-major head
001 Direction and Administration
052 Machinery and Equipment
101 Maintenance and Repairs (1)
799 Suspense
800 Other Expenditure (2)
80 General (3)
001 Direction and Administration (4)
002 Data Collection
003 Training
004 Research
005 Survey
006 Consultancy
052 Machinery and Equipment
190 Assistance to Public Sector and Other Undertakings
799 Suspense
800 Other Expenditure
901 Deduct-Amount recovered from other Governments
and agencies for common works
Notes:
1. This minor head will be sub-divided into the following sub-heads: -
(i) Work Charged Establishment
(ii) Other Maintenance Expenditure
2. This minor head will include interest on capital and expenditure on extension and
improvements
3. Three sub-heads may be opened under the minor head ‘Direction and Administration’
below the sub-major head 80-General’, to record the following expenditure: -
(i) Expenditure on common establishment not pertaining exclusively to any of the sub-
major heads under this major head or the corresponding Capital major head.
(ii) Expenditure on common establishments not related to any particular project opened
as minor head under various sub-major heads.
(iii) Expenditure on general planning and research connected with Irrigation, Navigation,
Embankment and Drainage works.
4. This will include Regional Co-ordination.
395
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2701 Medium Irrigation
Each Commercial Project
will be a sub-major head
001 Direction and Administration
052 Machinery and Equipment
101 Maintenance and Repairs (1)
799 Suspense
800 Other Expenditure (2)
Each Non-Commercial Project
will be a sub-major head
001 Direction and Administration
052 Machinery and Equipment
101 Maintenance and Repairs (1)
799 Suspense
800 Other Expenditure (2)
80 General (3)
001 Direction and Administration (4)
002 Data Collection
003 Training
004 Research
005 Survey
006 Consultancy
052 Machinery and Equipment
190 Assistance to Public Sector and Other Undertakings
799 Suspense
800 Other Expenditure
901 Deduct-Amount recovered from other Governments
and agencies for common works
Notes:
1. This minor head will be sub-divided into the following sub-heads: -
(iii) Work Charged Establishment
(iv) Other Maintenance Expenditure
2. This minor head will include interest on capital and expenditure on extension and
improvements.
3. Three sub-heads may be opened under the minor head ‘Direction and Administration’
below the sub-major head 80-General’, to record the following expenditure: -
(i) Expenditure on common establishment not pertaining exclusively to any of the sub-
major heads under this major head or the corresponding Capital major head.
(ii) Expenditure on common establishments not related to any particular project opened
as minor head under various sub-major heads.
(iii) Expenditure on general planning and research connected with Irrigation, Navigation,
Embankment and Drainage works.
4. This will include Regional Co-ordination.
396
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2702 Minor Irrigation
(i) Insert the following sub-major heads
and minor heads there under after the
existing sub-major head
02 Ground Water:-
03 Maintenance
101 Water Tanks (2)
102 Lift Irrigation Schemes (2)
103 Tube wells (2)
(ii) Add the following Note (2)
under this major head:
(2) This minor head may be divided
into the following sub-heads:
(a) Work Charged Establishment
(b) Other maintenance expenditure
(iii) Delete the minor head
‘101 Water Tanks’ and
‘102 Lift Irrigation Schemes’
below the sub-major head
‘01 Surface Water’ and minor head
‘103 Tube wells’ below the sub-major head
‘02 Ground Water’ under this major head.
397
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2705 Command Area
Development (1)
Each command Area Development Authority will be a
minor head
Note:
(1) This major head is intended for recording expenditure on programmes for integrated
development of selected command areas within the command of the major river valley
projects and integrated development of agriculture and allied activities in other special
areas such as dry areas, desert areas, hill areas etc. These programmes may be not only
related to development of agriculture in these selected areas, but also other allied
activities like development of fisheries, animal husbandry, link roads, storage, processing
facilities for agricultural commodities, creation of marketing complexes etc.
398
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2711 Flood Control and Drainage
01 Flood Control 001 Direction and Administration
050 Land
052 Machinery and Equipment
103 Civil Works
799 Suspense
800 Other expenditure
02 Anti-sea Erosion Projects 001 Direction and Administration
050 Land
052 Machinery and Equipment
103 Civil Works
799 Suspense
800 Other expenditure
03 Drainage 001 Direction and Administration
050 Land
052 Machinery and Equipment
103 Civil Works
799 Suspense
800 Other expenditure
399
(e) Energy
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2801 Power
01 Hydel Generation 001 Direction and Administration
005 Investigation
052 Machinery and Equipment
101 Purchase of Power
799 Suspense
800 Other expenditure Each Hydroelectric Scheme
will be a minor head (1).
02 Thermal Power
Generation 001 Direction and Administration
005 Investigation
052 Machinery and Equipment
101 Purchase of Power
102 Badarpur Thermal Power Station.
799 Suspense
800 Other expenditure Each Thermal Power
Scheme (2)
03 Nuclear Power
Generation
001 Direction and Administration
005 Investigation
052 Machinery and Equipment
101 Fuel Inventory
103 Waste Management
799 Suspense
800 Other expenditure
Each Nuclear Power Scheme
04 Diesel/Gas Power
Generation 001 Direction and Administration
005 Investigation
052 Machinery and Equipment
799 Suspense
800 Other expenditure Each Diesel/Gas Power Scheme(3)
05 Transmission and
Distribution (4) 001 Direction and Administration
005 Investigation
052 Machinery and Equipment
799 Suspense
800 Other expenditure
Each Transmission! Distribution Scheme
400
06 Rural / Electrification 001 Direction and Administration
005 Investigation
052 Machinery and Equipment
101 Purchase of Power
799 Suspense
800 Other expenditure
80 General 001 Direction and Administration
003 Training
004 Research and Development
005 Investigation
101 Assistance to Electricity Boards (5)
800 Other expenditure
Notes:
(1) The sub-heads will be (i) Head Works (ii) Hydra-Electric Installation, (iii) Transmission.
(2) The sub heads will be (i) “Power House and Ancillary Works”, (ii) “Transmission and
Distribution’.’
(3) The sub-heads will be (i) Power Plant and Ancillary Works, (ii) Transmission and
Distribution.
(4) This sub-major head is intended to record common “Transmission and Distribution
Schemes”, if any, which cater to either Hydro, Thermal or Diesel schemes, and cannot be
identified with the particular type of generation system.
(5) Recoveries of overpayments of Assistance to Electricity Boards shall be adjusted under
distinct sub-head “Deduct-Recoveries of overpayments of Assistance” below this major
head.
401
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2810 New and Renewable Energy
01 Bio-energy 001 Direction and Administration
003 Training
004 Research and Development
101 Grid Interactive and Distributed Renewable Power
102 Renewable Energy for Rural Applications
103 Renewable Energy for Urban, Industrial &
Commercial Applications
104 Research, Design & Development in Renewable
Energy
105 Supporting Programmes
800 Other expenditure
02 Solar
101 Grid Interactive and Distributed Renewable Power
102 Renewable Energy for Rural Applications
103 Renewable Energy for Urban, Industrial &
Commercial Applications
104 Research, Design & Development in Renewable
Energy
105 Supporting Programmes
800 Other expenditure
03 Wind
004 Research and Development
101 Grid Interactive and Distributed Renewable Power
102 Renewable Energy for Rural Applications
103 Renewable Energy for Urban, Industrial &
Commercial Applications
104 Research, Design & Development in Renewable
Energy
105 Supporting Programmes
800 Other expenditure
60 Others
101 Grid Interactive and Distributed Renewable Power
102 Renewable Energy for Rural Applications
103 Renewable Energy for Urban, Industrial &
Commercial Applications
104 Research, Design & Development in Renewable
Energy
105 Supporting Programmes
600 Other Sources of Energy.
800 Other expenditure
402
(f) Industry and Minerals
MAJOR/SUB-MAJOR HEADS MINOR HEADS
2851 Village and Small
Industries (1)
001 Direction and Administration (2)
003 Training (2)
004 Research and Development (2)
101 Industrial Estates (3)
102 Small Scale Industries
103 Handloom Industries
104 Handicraft Industries
105 Khadi and Village Industries
106 Coir Industries
107 Sericulture Industries
108 Powerloom Industries
109 Monitoring and Evaluation
110 Composite village and Small Industries and
Co-operatives
111 Employment Scheme for Unemployed
Educated Youths
200 Other Village Industries
800 Other expenditure
Notes:
(1) The working Expenses of departmental commercial undertakings relating to ‘Village and
Small Industries’ may be recorded under suitable sub-heads as indicated below :-
Management
Operation and maintenance
Renewals and replacements
Buildings
Machinery and equipment
Other expenditure (to record interest on capital and contribution to hinds etc.)
Co-operation for specific industry will be booked under a separate sub-head (e.g.)
Handloom Co-operatives, Sericulture Co-operatives etc
(2) This ‘minor heads’ will be down graded to the level of sub-heads when expenditure on
them is solely for a specific industry (e.g.) Handloom, Handicrafts, Coir etc.
(3) This minor head will record expenditure on the management and maintenance of
Industrial Estates. There will be a distinct sub-head for each Industrial Estate.
Expenditure on Government Units in the Industrial Estates, will however, be recorded
under the relevant programme minor heads under this major head.
403
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2852 Industries (1)
01 Iron and Steel
Industries (2,) 101 Mining
105 Manufacture
02 Cement and Non-metallic
Mineral Industries (2,) 205 Cement
600 Others
03 Fertilizer Industries 004 Research and Development
101 Fertilizer Subsidy
129 Issue of Special Bonds to Fertilizers Companies as
compensation towards fertilizer subsidy
800 Other expenditure
04 Petrochemical industries
05 Chemical and
Pharmaceutical Industries 205 Chemicals and Pesticides
206 Drugs and Pharmaceuticals
06 Engineering Industries(2) 101 Other Industrial machinery Industries
102 Transport Equipment Industries
103 Other Engineering Industries
203 Electrical Engineering Industries
07 Telecommunication and
Electronic Industries 101 Telecommunications
202 Electronics
800 Other expenditure
08 Consumer industries (3) 101 Edible Oils
201 Sugar
202 Textiles
204 Leather
206 Distilleries
215 Paper and Newsprint
600 Others (4)
09 Atomic Energy industries 001 Direction and Administration
101 Isotopes
102 Atomic Fuels
103 Thorium Extraction
104 Fabrication of Equipment
106 Waste Treatment Facilities
200 Common Facilities
201 Atomic Minerals Development
202 Nuclear Fuel Complex
404
203 Fuel Reprocessing
204 Heavy Water Plant
208 Rare Earth Development
209 Centre for Advanced Technology
800 Other expenditure
80 General 001 Direction and Administration
003 Industrial Education-Research and Training
101 Standardisation and Quality Control
102 Industrial Productivity
103 ‘Tariff arid Price Regulation
800 Other expenditure
Notes:
(1) Each departmental commercial undertaking will appear as a minor head under the
sub-major heads appropriate to the nature of industry developed by the
undertaking. The minor head for each departmental commercial undertaking may
have the following standard sub heads with suitable detailed heads thereunder:-
Management Machinery and Equipment
Operation and Maintenance Suspense
Renewals and Replacements Other expenditure
Buildings
(2) The minor heads under these sub-major heads will include expenditure on
regulation and development of the categories of industries represented by them.
(3) The minor heads under this sub-major head have the following sub-heads:-
Direction and Administration
Research and Development
Subsidies
Assistance to cooperatives
Other expenditure
(4) Will include Vanaspati Food Beverages, Jute, Salt, Photo films, Soap, Plastics as
sub-heads.
405
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2853 Non ferrous Mining and
metallurgical Industries
01 Geological Survey of
India 001 Direction and Administration (1)
003 ‘Training
004 Research and Development
005 Investigation
101 Survey and Mapping
102 Mineral Exploration
200 Other Explorations
800 Other expenditure
02 Regulation and
Development of Mines 001 Direction and Administration (1)
003 Training
004 Research and Development
101 Survey and Mapping
102 Mineral Exploration
104 Bureau of Mines
190 Assistance to Public Sector and other
undertakings for Mineral Exploration
800 Other expenditure (2)
Notes:
(1) This will include expenditure on the administration of Section 16 of the Mines and
Minerals Regulation Act.
(2) This minor head will record miscellaneous expenditure which is not allocable to the other
prescribed minor heads, such as payment to Railways on account of freight concessions
etc.
406
MAJOR I SUB-MAJOR HEADS MINOR HEADS
2875 Other Industries
01 Opium and Alkaloid
Industries 001 Direction and Administration
60 Other Industries 190 Assistance to Public Sector and Other Undertakings
800 Other expenditure
407
MAJOR / SUB-MAJOR HEADS MINOR HEADS
2885 Other Outlays on Industries
and Minerals
01 Industrial Financial in
Institutions 101 Assistance to Industrial Finance Institutions
102 Payments to Development Bank out of the
Research and Development Cess.
800 Other Expenditure
02 Development of
Backward Areas 101 Subsidies
800 Other expenditure
60 Others 800 Other expenditure
408
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3051 Ports and Light Houses
01 Major Ports 001 Direction and Administration
005 investigation (1)
101 Construction and Repairs
102 Port Management (2)
103 Dredging and Surveying (3)
104 Piloting (4)
105 Dockyard and Dry docking (5)
106 Stevedoring (6)
107 Ferry Services (7)
108 Assistance to Port Trusts
800 Other expenditure
02 Minor Ports 001 Direction and Administration
005 Investigation (1)
101 Construction and Repairs
102 Port Management (2)
103 Dredging and Surveying (3)
104 Piloting (4)
105 Dockyard and Dry docking (5)
106 Stevedoring (6)
107 Ferry Services (7)
800 Other expenditure
03 Light Houses and Light
Ships 001 Direction and Administration
101 Light Houses - Working Expenses
102 Light Ships - Working Expenses
800 Other expenditure
80 General 001 Direction and Administration
003 Training
004 Research and Development
190 Assistance to Public Sector & Other Undertakings
800 Other expenditure
Notes:
(1) This minor head will record expenditure on preliminary investigations not related to
any specific capita! project.
(2) This minor head will record expenditure on administrative, engineering and other
staff, which cannot he adjusted under the other minor heads.
(3) This manor head will record expenditure on Dredging and Survey Organisation
operation of dredgers and also payments to other parties for dredging and survey
works.
(4) This minor head will record expenditure on pilotage operations including salary of
staff employed.
(5) This minor head will record operating expenses of dockyards including work-shops
attached to them.
(6) This minor head will record expenditure on stevedoring staff and also cost of casual
labour employed for stevedoring where stevedoring is done departmentally.
(7) This minor head will record expenditure on running harbour ferry services including
salaries and wages, petrol oil and lubricant charges, repairs to crafts etc.
409
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3053 Civil Aviation (8)
01 Air Services
190 Assistance to Public Sector and Other Undertakings(7)
191 Schemes for NE Region
800 Other expenditure
02 Air Ports
102 Aerodromes (3)
190 Assistance to Public Sector and Other
Undertakings
800 Other expenditure
60 Other Aeronautical
Services
101 Communications (4)
102 Navigation and Air Route Services (3)
103 Safety
104 Traffic Control
800 Other expenditure
80 General
001 Direction and Administration (1)
003 Training and Education (5)
004 Research and Development (6)
101 Inspection (2)
283 Housing
800 Other expenditure
Notes:
(1) This minor head will record expenditure on Director General of Civil Aviation and his
headquarters establishment.
(2) This minor head will record expenditure on inspection, issue of airworthiness certificates,
registration of aircrafts and investigation of accidents.
(3) This minor head will record expenditure on maintenance and management of terminal
buildings, runways, aprons, taxi tracks etc.
(4) This minor head will record expenditure on provision of aeronautical communication, radio
aids to navigation and other facilities for operation of civil aircrafts.
(5 ) This minor head will record expenditure on training in aviation including subsidies to flying
clubs.
(6) This minor head will record expenditure on type certification, laying down of design
evaluation, development of indigenous equipment etc.
(7) This minor head will record expenditure on subsidies to the corporations and passengers
with a view to develop air transport.
(8) Planes purchased by State Governments for use of high dignitaries should he classified as
part of the general administrative expenditure of the Government and not under this
major head.
410
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3054 Roads and Bridges
01 National Highways 052 Machinery and Equipment
101 National Highways Permanent Bridges (3)
104 National Highways Urban Links (4)
337 Road works
799 Suspense
800 Other expenditure
02 Strategic and Border
Roads 052 Machinery and Equipment
102 Bridges
337 Road works
799 Suspense
800 Other expenditure
03 State High ways’
052 Machinery and Equipment
102 Bridges
103 Maintenance and Repairs (5)
337 Road works
799 Suspense
800 Other expenditure
04 District and Other
Roads’ (2)
105 Maintenance and Repairs (6.)
337 Road works
338 Pradhan Mantri Gram Sadak Yojana
800 Other expenditure
05 Roads of Inter State or
Economic Importance
052 Machinery and Equipment
102 Bridges
537 Roadworks
799 Suspense
800 Other expenditure
80 General
001 Direction and Administration (1)
004 Research and Development
052 Machinery and Equipment
107 Railway Safety Works
190 Assistance to Public Sector and Other Undertakings
797 Transfers to/from Reserve Fund/Deposit Account
799 Suspense
800 Other expenditure
411
Notes:
(1) This minor head will record expenditure on general establishment. The actual cost of
construction, development, maintenance and repairs will be accounted for under distinct
sub-heads below the respective minor heads, e.g. “Planning and Research” to “Railway
Safety Works”.
(2) Separate sub-heads may be opened for “District Roads” and “Rural Roads”.
(3) The cost of collection of fees will be accommodated under a sub-head “Cost of Collection
of fees payable to State/UT Governments”. This sub-head will be relieved simultaneously
by transfer from “National Highways Permanent Bridges Fees Fund”- vide Note (I) below
the major head “8225 Roads and Bridges Fund –01 National Highways Permanent Bridges
Fees Fund”.
(4) This minor head to be operated in the State Books, records expenditure on development
and maintenance of “Urban Link Roads” connected with National Highways falling within a
State. Reimbursement of such expenditure, depending upon the terms of agreement in
each case should be exhibited as a recovery below the line under this head.
(5) This minor head will be sub-divided into the following sub-heads: -
(i) Work Charged Establishment - Machinery and Equipment
(ii) Work Charged Establishment - Bridges
(iii) Work Charged Establishment - Road Works
(iv) Other Maintenance Expenditure - Machinery and Equipment
(v) Other Maintenance Expenditure - Bridges
(vi) Other Maintenance Expenditure - Road Works
(6) This minor head will be sub-divided into the following sub-heads: -
(i) Work Charged Establishment - Road Works
(ii) Other Maintenance Expenditure - Road Works
412
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3055 Road Transport
001 Direction and Administration (1)
003 Training (3)
004 Research (3)
101 Solatium Fund Authority
190 Assistance to Public Sector and Other Undertakings(2)
800 Other expenditure
Each Departmental undertaking will he a
minor head (4)
Notes:
(I) This minor head will record expenditure on Road ‘Transport/Directorates, Regional offices
etc.
(2) This minor head will record grants and subsidies to Road Transport/Services.
(3) This minor head will record expenditure on road transport training and research.
(4) Expenses on each Government run transport service will be recorded under the
following sub-heads with suitable detailed heads thereunder:-
(a) Management
(b) Operation
(c) Repairs and Maintenance
(d) Users’ facilities
(e) Buildings
(f) Other expenditure (will include interest on Capital and Contribution to Funds).
413
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3056 Inland Water Transport
001 Direction and Administration (1)
003 Training and Research (3)
101 Hydrographic Survey
104 Navigation
105 Landing Facilities
190 Assistance to Public Sector and Other
Undertakings (2)
Each Departmental undertaking will be a
minor head (4)
800 Other expenditure (5)
Notes:
(I) This minor head will record expenditure on Water Transport Directorates, Regional
offices etc.
(2) This minor head will record grants and subsidies to Water Transport Services.
(3) See Note (3) below the major head ‘3055 Road Transport.
(4) See Note (4) below the major head’3055-Road Transport.
(5) This minor head will include expenditure on development of inland ports etc.
414
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3075 Other Transport Services
01 River Training Works
600 Other River Training Works
60 Others
001 Direction and Administration
003 Training
004 Research
800 Other expenditure
415
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3425 Other Scientific Research
01 Survey of India
001 Direction and Administration
003 Training
101 Topographical Survey
102 Assistance to Scientific bodies
103 Publications of map, charts, reports etc.
104 Surveys of Developmental Projects
283 Housing
800 Other expenditure
02 Pharmaceutical Research
101 Assistance to Pharmaceutical Research
60 Others
001 Direction and Administration
004 Research and Development
101 National lest Houses
102 National Atlas and Thematic Mapping Organisation
151 Assistance to Council of Scientific and
Industrial Research
200 Assistance to other Scientific bodies
600 Other Schemes
800 Other expenditure (1)
Note:
(1) This minor head will record expenditure on National Research Professors, encouragement
to research scholars etc.
416
MAJOR I SUB-MAJOR HEADS MINOR HEADS
3435 Ecology and Environment
01 Survey (Botanical)
001 Direction and Administration
004 Research
005 Investigation
800 Other expenditure
02 Survey (Zoological)
001 Direction and Administration
003 Training
004 Research
005 Investigation
800 Other expenditure
03 Environmental Research
and Ecological Regeneration
003 Environmental Education/ Training/Extension
101 Conservation Programmes
102 Environmental Planning and Coordination
103 Research and Ecological Regeneration
798 International Cooperation
04 Prevention and Control of
Pollution
101 Prevention of pollution of National Rivers
103 Prevention of air and water pollution
(Each such scheme relating to other rivers in
the country, if and when undertaken will be a
minor head)
104 Impact Assessment
800 Other expenditure
60 Others 800 Other expenditure
417
(j)General Economic Services
MAJOR /SUB-M4JOR HEADS MINOR HEADS
3451 Secretariat-Economic
Services (1)
090 Secretariat (I)
091 Attached Offices (2)
092 Other Offices (2)
101 Planning Commission I Planning Board
102 District Planning Machinery
Notes:
(1) Sec Note (1) under 2052- Secretarial-General Services
(2) See Note (2) under 2052- Secretariat-General Services
418
MAJOR I SUB-MAJOR HEADS MINOR HEADS
3452 Tourism
01 Tourist Infrastructure (1)
101 Tourist Centre (2)
102 Tourist Accommodation
103 Tourist Transport service(4)
190 Assistance to Public Sector and Other Undertakings
800 Other expenditure
80 General
001 Direction and Administration
003 Training
104 Promotion and Publicity (3)
798 International Cooperation
800 Other expenditure
Notes:
(1) This Sub-Major head will record expenditure on repairs and maintenance of tourist
bungalows, hotels etc. under concerned minor heads.
(2) This minor head will record expenditure on repairs and maintenance facilities at tourist
centres, excluding that allocable to other minor heads e.g. expenditure on a bus shelter or
booking office will be recorded under “Tourist Transport Service”.
(3) This minor head will record expenditure on Tourist organisation except those allocable to
other minor heads and also publicity either direct or through other bodies.
(4) This minor head will record expenditure on the purchases and repairs of vehicles as well
as operational expenditure of Tourist Transport services including subsidies to agencies
operating Air, Road and Water Transport services for Tourists.
419
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3453 Foreign Trade and Export
Promotion
101 Foreign Trade Control
102 Trade Representation (1)
103 Trade Information and Statistics (2)
104 Trade demonstration and publicity
105 Quality Control of Exports
106 Administration of Export Promotion
Schemes (3)
107 Export Subsidy (5)
190 Assistance for Public Sector and other
undertakings
194 Assistance for export promotion and market
Development (4)
798 International Cooperation
800 Other expenditure
Notes:
(I) This minor head will record expenditure on Trade Commissioners abroad.
(2) Tills minor head will record expenditure on commercial intelligence and statistics.
(3) This minor head will record expenditure of the Directorate of Export Promotion.
(4) Tills minor head will record assistance to Export Promotion Bodies and for market
development but excludes items relating to the minor head “Export subsidy”.
(5) This minor head will record expenditure on export subsidy schemes of all Ministries.
420
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3454 Census Surveys and
Statistics
01 Census
001 Direction and Administration
101 Computerization of census Data
800 Other expenditure
02 Surveys and Statistics
110 Gazetted and Statistical Memoirs
111 Vital Statistics (1)
112 Economic Advice and Statistics
201 National Sample Survey Organisation
202 Indian Statistical Institute
203 Computer Services
204 Central Statistical Organisation
205 Stale Statistical Agency
206 Unique Identification Scheme
800 Other expenditure
Note:
(1) Includes the organisation of “Registrar of Births, Deaths and Marriages.”
421
MAJOR I SUB-MAJOR HEADS MINOR HEADS
3455 Meteorology (1)
001 Direction and Administration
003 Training
004 Research and Development (3)
101 Satellite Services (will include space and
ground equipment exclusively provided for
meteorology)
102 Observatories and Weather Stations
104 Instrumentation (2)
200 Other Meteorological Services
798 International Cooperation
800 Other expenditure
Notes:
(1) This major head will record expenditure on all meteorological services including Aviation,
Agriculture Meteorology , Hydrometeorology, Seismological services and Agency Services.
(2) This minor head will record expenditure on development, manufacture, calibration and
repairs of the various instruments.
(3) These minor heads will record expenditure on Research and Training not forming part of
other minor heads.
422
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3456 Civil Supplies (1)
001 Direction and Administration
101 Inspection
102 Civil Supplies Scheme
103 Consumer Subsidies
104 Consumer Welfare Fund (2)
190 Assistance to Public Sector and Other Undertakings
195 Assistance to Consumers’ Cooperatives in
Rural Areas
196 Assistance to Consumers’ Cooperatives in
Urban Areas
800 Other expenditure
Note:
(1) Please see Note (I) below the major head ‘2408-Food, Storage and Warehousing’
and ‘2057-Supplies and Disposals’. This Major Head will record expenditure on civil
supply schemes other than those relating to food grains and pulses, such as on
procurement and distribution of vanaspati, edible oils, kerosene cement etc. The
element of subsidies in respect of these schemes will be transferred and finally
adjusted under the minor head “Consumer Subsidies”.
(2) ‘This head will accommodate the direct expenditure of the Government’, including
expenditure of union territories without legislature (Delhi, Chandigarh etc.) and
grants-in-aid to autonomous bodies and institutions. Grants assistance to be provide
to States and Union Territory Governments, out of the ‘Consumer Welfare Fund’,
may be classified under relevant sub-major and minor heads below major heads
‘3601 - Grants-in-aid to State Governments’ and ‘3602 - Grants-in-aid to Union
Territory Governments’.
423
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3465 General Financial and
Trading Institutions
01 General Financial
institutions
190 Assistance to General Financial Institutions
800 Other expenditure
02 Trading Institutions
101 Trading operation in Liquors etc. (1)
192 Assistance to Trading Institutions
800 Other expenditure
Note:
(1) Expenditure incurred on Trading Operation relating to Liquor etc. by State/Union
Territories which purchase and sell Liquor Country Spirits, Country Fermented
Liquors etc. will be booked under this minor head.
424
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3475 Other General Economic
Services
101 Regulation of Monopolies and Restrictive
Trade Practices
102 Regulation of Patents, Designs and Trade Marks
103 Quality Control and Standardisations
105 Regulation of Joint Stock Companies
106 Regulation of Weights and Measures
107 Regulation of Markets
108 Urban Oriented Employment Programmes (5)
109 Nehru Rozgar Yojana.
110 Exchange loss under Foreign Currency (Non -
Resident) Accounts Scheme”.
111 Exchange Loss under Resurgent India Bonds
112 Exchange Loss under Indian Millenium Deposits
113 Fees to portfolio management of investments from
National Investment Fund
114 Debt Relief Schemes
200 Regulation of Other Business Undertakings (3)
201 Land Ceilings (other than agricultural land)( 1)
798 International Cooperation
800 Other expenditure (4)
Notes:
(1) This minor head will include compensation (including amounts initially debited to capital
major head “5475 Capital Outlay on Other General Economic Services” transferred to
revenue), and administrative expenditure for enforcing the land ceiling laws for which
separate sub-heads may be opened.
(2) This minor head will include expenditure on official Liquidators under companies Act,
Regional Directors, Company Law Board and Court Liquidators under Banking Companies
Act.
(3) This minor head will include expenditure on Controller of Insurance, Administration of
Indian Partnership Act, Money Lenders Act and Chit Fund Act.
(4) This minor head includes inter-alia (i) Payments against Tax Credit Certificates and (ii)
Expenditure on trade representatives of State Governments. Expenditure
connected with Emergency Risk (Goods) Insurance Scheme/Emergency Risks
(Undertakings) Insurance Schemes/War Risks (Marine Hulls) Re-Insurance
Schemes/Emergency Risks (Factories) Insurance Schemes may be booked under distinct
sub- heads below this minor head.
(5) Each Urban Oriented Employment Programme except ‘Nehru Rozgar Yojana’ will be
opened as a sub-head under this minor head.
425
MAJOR / SUB-MAJOR HEADS MINOR HEADS
3604 Compensation and
Assignments to Local
Bodies and Panchayati
Raj Institutions
101 Land Revenue
102 Stamp Duty
103 Entertainment fax
104 Betting Tax
105 Terminal Tax
106 Taxes on Vehicles
107 Tax on Entry of Goods into local areas (1)
108 Taxes on Professions, Trade, Callings and
Employment
200 Other Miscellaneous Compensations and
Assignments
901 Deduct-Recoveries of Excess payment of
Compensation and assignment to Local Bodies
and Panchayati Raj Institutions
Note:
(1) Please refer to Note (3) below major head “0042”.
426
Receipts Heads Capital Account
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4000 Miscellaneous Capital
Receipts
01 Civil 104 Disinvestment of Governments’ Equity Holdings
105 Retirement of Capital/Disinvestments of
Cooperative Societies/Banks
800 Other Receipts
03 Disinvestment of
Governments’ 190 Disinvestment of Public Sector and other
equity holdings (10) undertakings
04 Premium received on 190 Disinvestment of Public Sector and other
disinvestment of undertakings
Governments’
equity holdings
Note:
(1) The face value of share disinvested only is to be recorded under this major head.
427
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4055 Capital Outlay on Police
201 Central Reserve Police
205 Industrial Security Force
206 Special Protection Group
207 State Police (1) (3)
208 Special Police (2)
210 Research, Education and Training
211 Police Housing (4)
213 Special Service Bureau
214 Border Management
215 Coastal Security
216 Other Police Organizations
800 Other expenditure (5)
Note:
(1) This minor head will have the following sub-heads: District Police, village Police etc
depending upon the schemes followed by various States.
(2) This minor head includes expenditure on State Militia, Armed Forces etc.
(3) The expenditure on Police Stations will also be recorded under these minor heads.
(4) Integrated complexes which also include residential accommodation/facilities will be
booked under the respective minor heads.
(5) The expenditure on barbed wire fencing should be classified under this minor head.
This would also record expenditure on Capital expenditure relating to Central Bureau
of Investigation.
428
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4058 Capital Outlay on
Stationery and Printing
103 Government Presses (I)
800 Other expenditure
Note:
(1) Sub-heads will be “Buildings”, “‘Machinery and Other.
429
MAJOR / SUB-MAJOR HEADS MINOR HEADS.
4059 Capital Outlay on Public
Works (1)
01 Office Buildings
001 Direction and Administration (2)
051 Construction (1) (4)
052 Machinery and Equipment (5)
201 Acquisition of Land (3)
799 Suspense (6)
800 Other expenditure
60 Other Buildings (7)
051 Construction (1) (4)
800 Other Expenditure
80 General
001 Direction and Administration
051 Construction (1) (4)
052 Machinery and Equipment
201 Acquisition of Land
799 Suspense (6)
800 Other expenditure
Notes:
(1) This Major Head and the Minor Head ‘Construction’ thereunder is intended to record
the Capital expenditure by Public Works Department on all non-residential buildings
in respect of the following categories: -
(a) Functions/Organisations covered by the major/sub-major heads falling in the
sector “General Services’ except the “India Security Press”, “Currency Note Press”,
“Bank Note Press”, “Security Paper Mill”, ‘Mints’ and ‘Police’ for which separate major
head have been provided for in the sector.
(b) All general-purpose office and administrative buildings, irrespective of the
function to which they relate. Other principles explained in Note (1) below the Major
Head ‘2059 Public Works’ shall apply mutatis mutandis for the accountal of Capital
Outlay on construction and acquisition.
(2) This minor head will record the expenditure on establishment of P.W.D exclusively
engaged for capital works relating to non-residential buildings. Where such
establishment caters to the expenditure on buildings for residential and other
functional purposes and also roads and bridges, proportionate establishment charges
should be transferred pro-rata to those heads of account from this minor head. For
this purpose, a deduct sub-head “Deduct-Establishment charges transferred pro-rata
to other capital major heads” may be opened. The contra debits for these
adjustments will appear as object classification under the sub-head ‘Buildings’ below
the programme minor heads under the functional capital major head concerned or
under appropriate programme minor head below ‘4216- Capital Outlay on Housing’
or ‘5054 Capital Outlay on Roads and Bridges’ as the case may be.
430
A sub-head “Add-percentage charges for establishment transferred from revenue"
may also be opened under this minor head to record the percentage transfers, if
any, made from the revenue expenditure head. “2059-Public Works” in respect of
works expenditure for functions under “General Services”.
(3) This minor head will record expenditure on acquisition of land by the P.W.
Department for general purposes. Cost of land acquired for any specific work or
purpose will be recorded either as part of cost of the works or separately , under the
relevant functional major/minor head.
(4) See Note (1) above. This minor head may be divided into sub-heads corresponding
to various functional major heads, as considered necessary.
(5) This minor head will record the expenditure on ordinary tools and plant, if any,
acquired by P.W. divisions exclusively for capital works. In this connection please
also refer to Note(2) above for pro-rata percentage , transfers of tools and plant on
the basis stated therein.
(6) See Note (9) below the major head ‘2059 Public works’.
(7) This sub major head will record capital expenditure on functional buildings relating
to-General Services such as “Court Buildings’1.
The Capital expenditure of the Police Organisation will be classified under the major
head ‘4055 - Capital Outlay on Police’.
431
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4070 Capital Outlay on Other
Administrative Services
003 Training
800 Other expenditure
432
MAJOR /SUB-MAJOR HEADS MINOR HEADS
4075 Capital Outlay on Miscellaneous
General Services
113 Equated payments of sterling pensions
recovered from other Departments/State
Governments (1)
203 Properties acquired under Chapter XX-A of
Income Tax Act, 1961
204 Acquisition of immovable property under
Chapter XX-C of Income Tax Act.1961 (2)
Notes:
(1) Prior to 1-4-55, the Government of India used to purchase annuities from the
Government of United Kingdom for meeting the liabilities in respect of sterling
pensions. With effect from 1-4-55, this liability was finally taken over by the
Government of United Kingdom who in turn repaid to the Government of India, in 10
equal installments the balance of the principal portion of the debt in respect of
annuities remaining outstanding on 31-3-1955 after deducting the capital value of the
estimated future cost of the sterling pensions and other liabilities transferred to them
with interest thereon.
These arrangements necessitated certain financial adjustments in the books of the
Central and State/Union Territory Governments as follows:
(i) In the books of Central Government: The Central Government’s portion of
the liability on the sterling pensions transferred to U.K. will be split up
between Civil, Defence. Posts and Telegraphs and Railway Departments in
the ratio of the amount debited to revenue in equated installments over a
period of 30 years w.e.f. 1-4-55 assuming the same rate of interest as in the
case of the annuities purchased from the U.K. under the earlier arrangement.
These equated payments will be debited to the appropriate heads opened for
the purpose under the relevant major heads accommodating the pensionary
liability of the departments concerned by contra credit to the heads:-
(a) Equated payment of sterling pension recovered from other
Departments/State Governments.
(b) Interest portion of equated payments on account of write hack of
capital value of annuities in purchase of sterling pensions below the
head “0049- Interest Receipts-60-Other interest receipts of Central
Government-Other receipts” (in respect of interest portion).
(ii) In the Books of States/Union Territories: The share of the sterling pensions
etc. will he repaid by them to the centre in annual equated installments over
a period of 30 years, assuming the same rate of interest as for the annuities.
These payments will he debited to the minor head ‘Equated Payment on
account of capital outlay on sterling pensions to the Government of India by
the State/Union Territory Governments’ tinder the Major Head 2071 -Pension
and Other Retirement Benefits” by per contra credit, in the hooks of
Government to the heads:-
(a) “Deduct-Receipts and recoveries on capital account” under the minor
head “Payment to the Government of U. K. for the purchase of
sterling annuities” (in respect of principal portion) and
433
(b) “Miscellaneous Interest Receipts” tinder the sub-major head “01-
Interest from State Governments” and ~02-lnterest from Union
Territory Governments” below the major head “0049 Interest
Receipts” (in respect of interest portion).
(2) The receipts on account of the sale proceeds may be booked to a deduct head with
the nomenclature “Deduct-Receipts on account of sale of immovable properties
under Chapter XX-C of income Tax Act. 1961”.
434
B. Capital Account of Social Services
(a) Capital Account of Education, Sports Art and Culture
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4202 Capital Outlay on
Education, Sports, Art and
Culture
01 General Education
201 Elementary Education (1)
202 Secondary Education (1)
203 University and Higher Education (1)
204 Adult Education (I)
205 Languages Development
600 General
800 Other expenditure
02 Technical Education
103 Technical Schools (1)
104 Polytechnics (I)
105 Engineering Technical Colleges and
Institutes (1)(2)
800 Other expenditure
03 Sports and Youth Services
101 Youth Hostels
102 Sports Stadia
800 Other expenditure
04 Art and Culture
101 Fine Arts Education (1 )
104 Archives (1)
105 Public Libraries (I)
106 Museums (1)
107 Archaeological Survey of India
108 Anthropological Survey
109 Acquisition of Nizam’s Jewellary.
800 Other expenditure
Notes:
(1) The sub heads under these minor heads will be ‘Land’, ‘Buildings’, ‘Equipment’ and
other Expenditure.
(2) Will also include Management and Commercial Institutes.
435
(b) Capital Account of Health and Family Welfare
MAJOR ISUB-MAJOR HEADS MINOR HEADS
4210 Capital Outlay on Medical
and Public Health
01 Urban Health Services
102 Employees State Insurance Scheme
103 Central Govt. Health Scheme
104 Medical Stores Depot (1)
108 Departmental Drug Manufacture (2)
109 School Health Scheme
110 Hospital and Dispensaries (4)
200 Other Health Schemes
800 Other expenditure
02 Rural health Services
101 Health sub-centres
102 Subsidiary Health Centres
103 Primary Health Centres
104 Community Health Centres
110 Hospitals and Dispensaries (4)
800 Other expenditure
03 Medical Education
Training and Research
101 Ayurveda
102 Homeopathy
103 Unani
104 Siddha
105 Allopathy
200 Other Systems
04 Public Health
101 Prevention and Control of Diseases
106 Manufacture of Sera/Vaccine
107 Public Health Laboratories (3)
112 Public Health Education
200 Other Programmes
80 General
190 Investments in Public Sector and other
Undertakings
800 Other expenditure
Notes:
(1) Please see Note (2) below the major head 2210.
(2) Please see Note (3) below the major head 2210.
(3) Each laboratory will he recorded under distinct sub-head with suitable detailed
heads.
(4) These Minor heads will include Pharmacy and Medical Relief
436
MAJOR / SUB-MAJAR HEADS MINOR HEADS
4211 Capital Outlay on Family
Welfare
101 Rural Family Welfare Service
102 Urban Family Welfare Services
103 Maternity and Child Health
106 Services and supplies
108 Selected Area Programmes
190 Investments in Public sector and other
Undertakings
800 Other expenditure
437
(c) Capital Account of Water Supply, Sanitation, Housing and Urban Development
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4215 Capital Outlay on Water
Supply and Sanitation
01 Water Supply
101 Urban Water Supply
102 Rural Water Supply
190 Investments in Public Sector and other
Undertakings
800 Other expenditure
02 Sewerage and Sanitation
101 Urban Sanitation Services
102 Rural Sanitation Services
106 Sewerage Services
190 Investment in Public Sector and other
Undertakings
800 Other expenditure
438
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4216 Capital Outlay on
Housing (1)
01 Government Residential
Buildings (2)
106 General Pool Accommodation
700 Other Housing
02 Urban Housing
190 Investments in Public Sector and other
Undertakings
800 Other Expenditure Each class of Scheme will be
a minor head
03 Rural Housing
102 Provision of House site to the landless
190 Investments in Public Sector and other
Undertakings
800 Other Expenditure
Each class of Scheme will be a minor head
80 General
001 Direction and Administration
003 Training
052 Machinery and Equipment
101 Building Planning and Research
190 Investments in Public Sector and other
Undertakings
201 Investments in Housing Boards
800 Other expenditure
Note:
(1) For adjustment of debits on account of charges of Establishments/Tools and plant
charges transferred from “2059-4059”. Please see Note 2 below those major heads.
(2) The expenditure on Police housing will be classified under the major head ‘4055 -
Capital Outlay on Police’.
439
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4217 Capital Outlay on Urban
Development
01 State Capital
Development
001 Direction and Administration
050 Land
051 Construction
052 Machinery and Equipment
190 Investments in Public Sector and other
Undertakings
799 Suspense
800 Other expenditure
02 National Capital Region
001 Direction and Administration
050 Land
051 Construction
052 Machinery and Equipment
190 Investments in Public Sector and other
Undertakings
799 Suspense
03 Integrated Development
of Small and Medium Towns
001 Direction and Administration
050 Land
051 Construction
052 Machinery and Equipment
190 Investments in Public sector and other
Undertakings
799 Suspense
800 Other expenditure
04 Slum Area Improvement
001 Direction and Administration
050 Land
051 Construction
052 Machinery and Equipment
190 Investments in Public Sector and other
Undertakings
799 Suspense
800 Other expenditure
60 Other Urban
Development Schemes
001 Direction and Administration
050 Land
051 Construction
052 Machinery and Equipment
190 Investments in Public Sector and other
Undertakings
440
(d) Capital Account of Information and Broadcasting
MAJOR I SUB-MAJOR HEADS MINOR HEADS
4220 Capital Outlay on
Information and Publicity
01 Films
052 Machinery and Equipment
190 Investments in Public Sector and other
Undertakings
200 Other Buildings
201 Studios
800 Other expenditure
60 Others
052 Machinery and Equipment
101 Buildings
113 Monitoring Services
190 Investments in Public sector and other
undertakings
800 Other expenditure
441
(e) Capital Account of Welfare of Scheduled Castes, Scheduled Tribes
and other Backward Classes
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4225 Capital Outlay on Welfare
of Scheduled Castes,
Scheduled Tribes and other
Backward Classes
01 Welfare of Scheduled
Castes
102 Economic Development
190 Investments in Public Sector and other
Undertakings
277 Education
282 Health
283 Housing
800 Other expenditure
02 Welfare of Scheduled
Tribes
102 Economic Development
190 Investments in Public Sector and other
Undertakings
277 Education
282 Health
283 Housing
800 Other expenditure
03 Welfare of Backward
Classes
102 Economic Development
190 Investments in Public Sector and other
Undertakings
277 Education
282 Health
283 Housing
800 Other expenditure
80 General 190 Investments in Public Sector and other
Undertakings
800 Other expenditure
442
(g) Capital Account of Social Welfare and Nutrition
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4235 Capital Outlay on Social
Security and Welfare
01 Rehabilitation
105 Repatriates from Sri Lanka
140 Rehabilitation of repatriates from other
countries
201 Other Rehabilitation Schemes
800 Other Expenditure
Each major scheme will he a minor head
02 Social Welfare
101 Welfare of handicapped
102 Child Welfare
103 Women’s Welfare
104 Welfare of aged, infirm and destitute
105 Prohibition
106 Correctional Services
190 Investments in Public Sector and other
Undertaking
800 Other expenditure
Each Scheme will be a minor head
60 Other Social Security and
Welfare Programmes
800 Other expenditure
443
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4236 Capital Outlay on Nutrition
01 Production of Nutritious
Foods and Beverages
190 Investments in Public Sector and other
Undertakings
800 Other expenditure
02 Distribution of Nutritious
Foods and Beverages
190 Investments in public sector and other
Undertakings
800 Other expenditure
80 General
190 Investments in Public sector and other
Undertakings
800 Other expenditure
444
(h) Capital Account of Others Social Services
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4250 Capital Outlay on other
Social Services
101 Natural Calamities
201 Labour
203 Employment
800 Other expenditure
445
C. Capital Account Of Economic Services
(a) Capital Account of Agriculture and Allied Activities
MAJOR / SUB-MAJOR HEADS MINOR II FADS
4401 Capital Out lay on Crop
husbandry (1)
101 Farming Cooperatives
102 Food Grains Crops
103 Seeds (2)
104 Agricultural Farms (3)
105 Manures and Fertilizers
107 Plant Protection
108 Commercial Crops
112 Development of Pulses
113 Agricultural Engineering
114 Development of Oil Seeds
119 Horticulture and Vegetable Crops
190 Investments in Public Sector and other
Undertakings (4)
800 Other expenditure
Notes:
(1) Sub-heads Buildings’ and “Equipments” may be opened below the concerned
programme minor heads, wherever necessary.
(2) This will include expenditure on seed farms.
(3) This will include expenditure on commercial, experimental and other agricultural
farms other than seed farms.
(4) The name of each Public Sector and other Undertaking will appear as a distinct Sub-
head below this Minor Head.
446
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4402 Capital Outlay on Soil and
Water Conservation
101 Soil Survey and Testing
102 Soil Conservation
203 Land Reclamation and Development
800 Other expenditure
447
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4403 Capital Outlay on Animal
Husbandry
101 Veterinary Services and Animal Health
102 Cattle and Buffalo Development
103 Poultry Development
104 Sheep and Wool Development
105 Piggery Development
106 Other Live Stock Development
107 Fodder and Feed Development
109 Extension and Training
111 Meat Processing
190 Investments in Public Sector and 01 her
Undertakings
800 Other expenditure
448
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4404 Capital outlay on Dairy
Development (1)
102 Dairy Development Projects
109 Extension and Training Each Milk supply
scheme will be a minor head
190 Investments in Public Sector and other
Undertakings
800 Other expenditure
Note:
(1) This major head will record the capital expenditure on the various departmentally
run milk supply schemes also.
449
MAJOR! SUB-MAJOR HEADS MINOR HEADS
4405 Capital Outlay on Fisheries
001 Direction and Administration
101 Inland Fisheries
102 Estuarine/Brackish Water Fisheries
103 Marine Fisheries
104 Fishing Harbour and Landing Facilities
105 Processing, Preservation and Marketing
109 Extension and Training
190 Investments in Public Sector and other
Undertakings
191 Fishermen’s Cooperatives
800 Other expenditure
450
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4406 Capital Outlay on Forestry
and Wild Life
01 Forestry
070 Communication and Buildings
101 Forest Conservation, Development and
Regeneration (2)
102 Social and Farm Forestry
105 Forest Produce
112 Rosin and Turpentine Factories
190 Investments in Public Sector and other
Undertakings (1)
800 Other expenditure
02 Environmental Forestry
and Wild Life
110 Wildlife
111 Zoological Park
112 Public Gardens
800 Other expenditure
Notes:
(1) The name of each Public Sector and other Undertaking will appear as & Sub-head
below this minor head.
(2) This minor head will include expenditure on acquisition and development of forests.
451
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4407 Capital Outlay on
Plantations
01 Tea
004 Research and Development
190 Investments in Public Sector & other Undertakings
800 Other Expenditure
02 Coffee
004 Research and Development
190 Investments in Public Sector & other Undertakings
800 Other expenditure
03 Rubber
004 Research and Development
190 Investments in Public Sector & other Undertakings
800 Other expenditure
04 Spices
004 Research and Development
190 Investments in Public Sector & other Undertakings
800 Other expenditure
60 Others
310 Lute
811 Coconuts
813 Cashew
829 Arccanut
452
MAJOR /SUB-MAJOR HEADS MINOR HEADS
4408 Capital Outlay on food
Storage and Warehousing
01 Food
101 Procurement and Supply (1)
103 Food processing
190 Investments in Public Sector and other
Undertakings
800 Other expenditure
02 Storage and Warehousing
101 Rural Godown programmes
190 Investments in Public sector and other
Undertakings
800 Other expenditure
Note:
(1) This minor head will record the expenditure on Government Grain Supply Schemes
relating to procurement, storage and distribution of food grains and pulses. Each
such scheme will appear as a sub-head.
453
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4415 Capital Outlay on
Agricultural Research and
Education
01 Crop Husbandry
004 Research
277 Education
800 Other expenditure
02 Soil and Water
Conservation
004 Research
277 Education
800 Other expenditure
03 Animal Husbandry
004 Research
277 Education
800 Other expenditure
04 Dairy Development
004 Research
277 Education
800 Other expenditure
05 Fisheries
004 Research
277 Education
800 Other Expenditure
06 Forestry
004 Research
277 Education
800 Other expenditure
07 Plantations
004 Research
277 Education
800 Other expenditure
80 General
004 Research
277 Education
800 Other expenditure
454
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4416 Investments in Agricultural
Financial Institutions
190 Investments in Public sector and other
Undertakings
200 Other Investments
455
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4425 Capital Outlay on Cooperation
001 Direction and Administration
003 Training
004 Research and Evaluation
106 Investments in multi-purpose Rural
Cooperatives
107 Investments in Credit Cooperatives
108 Investments in other Cooperatives
190 Investments in Public Sector and other
Undertakings
200 Other Investments
456
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4435 Capital Outlay on Other
Agricultural Programmes
01 Marketing and Quality
Control
101 Marketing facilities
102 Grading and quality control facilities
190 Investments in Public sector and other
Undertakings
800 Other expenditure
60 Others Each programme not covered elsewhere will
be a minor head
457
(b) Capital Account of Rural Development
MAJOR /SUB-MAJOR HEADS MINOR HEADS
4515 Capital Outlay on other
Rural Development
Programmes
101 Panchayati Raj
102 Community Development
103 Rural Development
800 Other expenditure
458
(c) Capital Account of Special Areas Programme
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4575 Capital Outlay on other
Special Areas Programmes
02 Backward Areas
03 Tribal Areas
60 Others
Minor heads corresponding to functional major heads/sub major heads may be opened
under the sub major heads as necessary
459
(d) Capita/Account of Irrigation and Flood Control
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4700 Capital Outlay on
Major Irrigation (1)
Each Commercial Project
will be a sub-major head (3)
001 Direction and Administration
052 Machinery and Equipment
799 Suspense
800 Other Expenditure (2)
Each Noncommercial Project
will be a sub-major head (3)
001 Direction and Administration
052 Machinery and Equipment
799 Suspense
800 Other Expenditure (2)
80 General
001 Direction and Administration
002 Data Collection
003 Training
004 Research
005 Survey and Investigation
052 Machinery and Equipment
190 Investments in Public Sector and Other
Undertakings
799 Suspense
800 Other Expenditure (2)
Notes: -
(1) See Note (3) under the major head “2700-Major Irrigation”.
(2) See Note (2) under the major head “2700-Major Irrigation”.
(3)(a) For ‘Irrigation Projects’ the sub-heads will be ‘Reservoirs’, ‘Dam and
Appurtenant Works’, ‘Spill Way’, ‘Barrage’, ‘Weir’, Buildings’, ‘Canals’,
‘Branches’, ‘Distributaries’, ‘Water Courses’. In addition, sub heads with
nomenclature “Advances to other Governments and agencies for common
works” and “Deduct-Advances recovered from other Governments and
agencies for common works”, may be opened wherever necessary.
(b) For ‘Navigation Schemes’, the sub heads will be ‘Interconnecting channels’,
‘Locks’, ‘Quays’, ‘Wharfs and jetties’, ‘Dredging’ and ‘Buildings’.
460
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4701 Capital Outlay on
Medium Irrigation (1)
Each Commercial Project
will be a sub-major head (3)
001 Direction and Administration
052 Machinery and Equipment
799 Suspense
800 Other Expenditure (2)
Each Non-commercial Project
will be a sub-major head (3)
001 Direction and Administration
052 Machinery and Equipment
799 Suspense
800 Other Expenditure (2)
80 General
001 Direction and Administration
002 Data Collection
003 Training
004 Research
005 Survey and Investigation
052 Machinery and Equipment
190 Investments in Public Sector and Other
Undertakings
799 Suspense
800 Other Expenditure (2)
Notes: -
(1) See Note (3) under the major head “2701-Medium Irrigation”.
(2) See Note (2) under the major head “2701-Medium Irrigation”.
(3)(a) For ‘Irrigation Projects’ the sub-heads will be ‘Reservoirs’, ‘Dam and
Appurtenant Works’, ‘Spill Way’, ‘Barrage’, ‘Weir’, Buildings’, ‘Canals’,
‘Branches’, ‘Distributaries’, ‘Water Courses’. In addition, sub heads with
nomenclature “Advances to other Governments and agencies for common
works” and “Deduct-Advances recovered from other Governments and
agencies for common works”, may be opened wherever necessary.
(b) For ‘Navigation Schemes’, the sub heads will be ‘Interconnecting channels’,
‘Locks’, ‘Quays’, ‘Wharfs and jetties’, ‘Dredging’ and ‘Buildings’.
461
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4702 Capital Outlay on Minor
Irrigation
101 Surface Water
102 Ground ‘Water
800 Other Expenditure
462
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4705 Capital Outlay on
Command Area
Development
Each Command Area Development (1)
Note:
(1) See Note (1) below the major head “2705 Command Area Development”.
463
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4711 Capital Outlay on Flood
Control projects
01 Flood Control
001 Direction and Administration
050 Land
052 Machinery and Equipment
103 Civil Works
799 Suspense
800 Other Expenditure
Each Hood Control Project will be a Minor
Head (1)
02 Anti-sea Erosion Projects
001 Direction and Administration
050 Land
052 Machinery and Equipment
103 Civil Works
799 Suspense
800 Other Expenditure
03 Drainage
001 Direction and Administration
050 Land
052 Machinery and Equipment
103 Civil Works
799 Suspense
800 Other Expenditure
Note:
(1) For this minor head the sub heads will be embankments, Protective works and
Buildings.
464
(e) Capita/Account of Energy
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4801 Capital Outlay on Power
Projects
01 Hydel Generation
001 Direction and Administration
052 Machinery and Equipment
190 Investments in Public Sector and other
Undertakings
799 Suspense
Each 1-Iydel-Electric Scheme (I)
800 Other Expenditure
02 Thermal Power
Generation
001 Direction and Administration
052 Machinery and Equipment
190 Investments in Public Sector and other
Undertakings
799 Suspense
Each Thermal Power Scheme (2)
800 Other Expenditure
03 Nuclear Power
Genera/ion
001 Direction and Administration
052 Machinery and Equipment
102 Fuel
103 Waste Management
104 Fast Breeder Reactor.
190 Investments in Public Sector and other
undertakings
799 Suspense
Each Nuclear Power Scheme
800 Other Expenditure
04 Diesel/Gas Power
Generation
001 Direction and Administration
052 Machinery and Equipment
190 Investments in Public Sector and other
undertakings
799 Suspense
Each Diesel/Gas Power Scheme (3)
800 Other Expenditure
465
05 Transmission and
Distribution (4)
001 Direction and Administration
052 Machinery and Equipment
190 Investments in Public Sector and other
undertakings
799 Suspense
Each Transmission and Distribution
Scheme (5)
800 Other Expenditure
06 Rural Electrification
001 Direction and Administration
052 Machinery and Equipment
190 Investments in Public Sector and other
Undertakings
799 Suspense
800 Other Expenditure
80 General
001 Direction and Administration
003 Training
004 Research and Development
101 Investments in State Electricity Boards
190 Investment in Public Sector and Other
Undertakings
800 Other Expenditure
Notes:
(I) The sub heads will be ‘Dams’, ‘Barrage’, ‘Power House’, ‘Water Conduit System’, ‘Tail
Race Channel’, ‘Generating Plant and Machinery’, ‘Transmission’, ~Distribution’,
‘Ancillary Works’, ‘Machinery and equipment, ‘Buildings’ and ‘Other expenditure’.
(2) The sub-heads will be ‘Power House’, Boiler Plants and Turbines’, ‘Coal and ash
handing systems’. Water Treatment and Cooling’, Transmission’, ‘Distribution’,
‘Ancillary Works’, ‘Buildings’ and ‘Other expenditure’.
(3) The sub-heads will be ‘Power House’, ‘Power Plant’ and ‘Ancillary Works’.
(4) This sub-major head will record the expenditure on general transmission and
distribution schemes, which cannot be related as such to specific generating systems
such as ‘Hydro’ or ‘Thermo’ electric schemes.
(5) Each scheme such as the “Load Dispatching Station” will appear as a minor-head
with suitable sub-heads thereunder. Expenditure of non-scheme nature such as that
on “Load Dispatching Institute” will however be recorded under the major head
“4701-Capital Outlay on Major and Medium Irrigation” and “4801-Capital Outlay on
Power Projects” as the case may be.
466
MAJOR I SUB-MAJOR HEADS MINOR HEADS
4810 Capital Outlay on
New and Renewable Energy
101 New and Renewable Energy Programmes and
Applications
600 Others
467
(f) Capita/Account of Industry and Minerals
MAJOR / SUB-MAJOR BEADS MINOR HEADS
4851 Capital Outlay on Village
and Small Industries
101 Industrial Estates
102 Small scale Industries
103 Handloom Industries
104 Handicraft Industries
105 Khadi and Village Industries
106 Coir Industries
107 Sericulture Industries
108 Powerloom Industries
109 Composite Village and Small Industries
Cooperatives
200 Other village Industries (1)
800 Other Expenditure
Note:
(1) Not covered by- Khadi Village Industry Commission
468
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4852 Capital Outlay on Iron and
Steel Industries
01 Mining
004 Research and Development
190 Investments in public sector and other
undertakings
800 Other expenditure
02 Manufacture
004 Research and Development
190 Investments in public sector and other
undertakings
800 Other Expenditure
469
MAJOR ISUB-MAJOR HEADS MINOR HEADS
4853 Capital Outlay on Non Ferrous
Mining and Metallurgical
Industries
01 Mineral Exploration
and Development (1)
004 Research and Development
190 Investments in public sector and other
undertakings
800 Other Expenditure
02 Non—Ferrous Metals
004 Research and Development
190 Investments in public sector and other
undertakings
800 Other Expenditure
60 Other Mining and
Metallurgical Industries
004 Research and Development
190 Investments in Public sector and other
undertakings
800 Other Expenditure
Note:
(1) This sub-major head will include capital expenditure on general schemes of mineral
exploration and development (e.g.) Geological Survey of India.
470
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4854 Capital outlay on Cement
and Non-metallic Mineral
Industries
01 Cement
004 Research and Development
190 Investments in Public sector and other
undertakings
800 Other Expenditure
60 Others
004 Research and Development
190 Investments in Public sector and other
undertakings
800 Other Expenditure
471
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4855 Capital Outlay on
Fertilizer Industries
004 Research and Development
101 Investments in Cooperative Fertilizer Factories
190 investment in Public sector and other
undertakings
800 Other Expenditure
472
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4856 Capital Outlay on
Petrochemical Industries
004 Research & Development
190 Investments in Public Sector and other
undertakings
200 Other Investments
473
MAJOR / SUB-MAJOR IIEIDS MINOR HEADS
4857 Capital Outlay on
Chemicals and
Pharmaceutical Industries
01 Chemical and Pesticides
Industries
004 Research and Development
190 Investment in Public Sector and other
Undertakings
800 Other Expenditure
02 Drugs and
Pharmaceutical Industries
004 Research and Development
190 Investment in Public Sector and other
Undertakings
800 Other Expenditure
474
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4858 Capital Outlay On
Engineering Industries
01 Electrical Engineering
Industries
004 Research and Development
190 Investment in Public sector and other
undertakings
800 Other Expenditure
02 Other Industrial
Machinery Industries
004 Research and Development
190 Investments in Public Sector and other
undertakings
800 Other Expenditure
03 Transport Equipment
Industries
004 Research and Development
190 Investment in Public Sector and Other
undertakings
800 Other Expenditure
04 Ship-Building Industries
004 Research and Development
190 Investment in Public Sector and Other
undertakings
800 Other Expenditure
05 Air Craft Industries
004 Research and Development
190 Investment in Public Sector and Other
undertakings
800 Other Expenditure
60 Other Engineering
Industries
004 Research and Development
190 Investment in Public sector and other
Undertakings
800 Other Expenditure
475
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4859 Capital Outlay on
Telecommunication and
Electronic industries
02 Electronics
004 Research and Development
190 Investment in Public Sector and Other
Undertakings
800 Other Expenditure
476
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4860 Capital Outlay on
Consumer Industries (1)
01 Textiles
004 Research and Development
190 Investments in Public Sector and other
Undertakings
800 Other Expenditure
03 Leather
004 Research and Development
190 Investments in Public Sector and other
Undertakings
800 Other Expenditure
04 Sugar
004 Research and Development
190 Investments in Public Sector and other
Undertakings
800 Other Expenditure
05 Paper and Newsprint
004 Research and Development
190 Investments in Public Sector and other
Undertakings
800 Other Expenditure
60 Others
101 Edible Oils
102 Foods and Beverages
206 Distilleries
212 Soap
213 Plastics
214 Toilet Preparation
216 Photo Films
217 Jute
218 Salt
600 Others
Note:
(I) Minor heads below sub major heads 01 to 05 will appear as sub-heads below
each of the minor heads below sub major head “60 others”.
477
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4875 Capital Outlay on Other
Industries
60 Other Industries
004 Research and Development
190 Investments in Public sector and other
undertakings (1)
800 Other Expenditure
Note:
(1) This minor head will record investments in industries which cannot be
accommodated under any other major head in the sector “Industries’, such as the
National Buildings Construction Corporation, Engineers (India) Ltd. etc.
478
MAJOR / SUB-MAJOR HEADS MINOR HEADS
4885 Other Capital Outlay on
Industries and Minerals
01 Investments in Industrial
Financial Institutions
190 Investments in Public sector and other
undertakings (1)
200 Other Investments
02 Development of Backward
Areas
190 Investments in Public sector and other
undertakings
800 Other Expenditure
60 Others
800 Other Expenditure
Note:
(1) This minor head will include investments in “State Financial Corporations
479
MAJOR / SUB-MAJOR HEADS MINOR HEADS
5051 Capital Outlay on Ports
and Light Houses
01 Major Ports 001 Direction and Administration
A minor head for each Major Port (1)
02 Minor Ports
200 Other Small Ports
A minor head for each Minor Port
03 Light Houses and light
ships
101 Construction and Development of Light Houses
103 Construction and Development of other
Navigational Aids (2)
799 Suspense
800 Other Expenditure (3)
80 General
001 Direction and Administration
003 Training
004 Research and Development
190 Investments in Public Sector and other
undertakings
800 Other Expenditure
Notes:
(1) The minor heads will record the expenditure on development under the following
sub-heads with suitable detailed heads thereunder
(1) Preliminary Expenses.
(2) Acquisition of Land.
(3) Construction of docks. berths and jetties.
(4) Port equipment and machinery.
(5) Transport facilities and fleet.
(6) Floating craft
(7) Warehousing facilities
(8) Buildings.
(9) Suspense.
(10) Other expenditure.
(2) This minor head will include expenditure on lightships, beacons, radar reflectors,
buoys. launches. etc.
(3) This minor head will include expenditure on buildings for offices of the Department
of light houses and lightships.
480
MAJOR / SUB-MAJOR HEADS MINOR HEADS
5053 Capital Outlay on Civil
Aviation
01 Air Services
190 Investments in public sector and other
undertakings
800 Other Expenditure
02 Air Ports
102 Aerodromes
190 Investments in Public Sector and Other
undertakings
800 Other Expenditure
60 Other Aeronautical
Services
052 Machinery and Equipment
101 Communications
102 Navigation and Air Route Services
103 Safety
104 Traffic Control
800 Other Expenditure
80 General
003 Training and Education
004 Research and Development
101 Inspection
283 1 lousing
799 Suspense
800 Other Expenditure
481
MAJOR / SUB-MAJOR HEADS MINOR HEADS
5054 Capital Outlay on Roads
and Bridges (I) (3)
01 National Highways (2)
052 Machinery & Equipment
101 Permanent Bridges (2)
337 Road Works
799 Suspense
800 Other Expenditure
02 Strategic anti Border
Roads
052 Machinery and Equipment
101 Bridges
337 Road works
799 Suspense
800 Other Expenditure
03 State Highways
052 Machinery and Equipment
101 Bridges
337 Road works
799 Suspense
800 Other Expenditure
04 District & Other Roads
101 Bridges
337 Road works
800 Other Expenditure
05 Roads
052 Machinery and Equipment Inter-State or
Economic Importance.
101 Bridges
337 Roads Works
799 Suspense
800 Other Expenditure.
80 General
003 Training
004 Research
190 Investments in public sector and the
undertakings
800 Other Expenditure
Notes:
(I) For adjustment of debits on account of pro-rata charges of establishment /tools and
plants charges transferred from 2059/4059 public works/capital outlay on Public
works see note below these major heads.
(2) The expenditure to be met out of the “National Highways Permanent Bridges Fees
Fund” will be exhibited under the detailed head “Major Works” below the sub-head
“Works financed from National Highways Permanent Bridges Fees Fund”.
(3) The expenditure to be met out of the Police Funds will be classified under the major
head ‘4055 -Capital Outlay on Police’.
482
MAJOR / SUB-MAJOR HEADS MINOR HEADS
5055 Capital Outlay on Road
Transport
Each Departmental Undertaking will be a
Minor Head
050 Lands and Buildings
102 Acquisition of Fleet
103 Workshop Facilities
190 Investments in Public sector and other
undertakings
799 Suspense
800 Other Expenditure
483
MAJOR / SUB-MAJOR HEADS MINOR HEADS
5056 Capital Outlay on Inland
Water Transport
Each Departmental Undertaking will be a
Minor Head
101 Landing Facilities
102 Workshop Facilities
104 Navigation
190 Investments in Public Sector and other
undertakings
800 Other Expenditure
484
MAJOR / SUB-MAJOR HEADS MINOR HEADS
5075 Capital Outlay on Other
Transport Services
01 River Training Works
600 Other River Training Works
60 Others
190 Investments in Public Sector and other
undertakings
800 Other Expenditure
485
MAJOR/SUB-MAJOR HEADS MINOR HEADS
5425 Capital Outlay on other
Scientific and
Environmental Research
201 Survey of India (1)
208 Ecology and Environment
600 Other Services
800 Other Expenditure
Note:
(1) Divided into the sub-heads (a) Building and (h) Equipment
486
(I) Capital Account Of General Economic Services
MAJOR/SUB-MAJOR HEADS MINOR HEADS
5452 Capital Outlay on Tourism
01 Tourist Infrastructure
101 Tourist Centre
102 Tourist Accommodation
103 Tourist Transport
190 Investments in Public Sector and other
Undertakings
800 Other Expenditure
80 General
003 Training
104 Promotion and Publicity
190 Investment in Public Sector and other
Undertakings
800 Other Expenditure
487
MAJOR/SUB-MAJOR HEADS MINOR HEADS
5453 Capital Outlay on Foreign
Trade and Export
Promotion
08 New (EPZ) (1)
80 General
190 Investments in Public Sector and other
Undertakings
800 Other Expenditure
Note:
(1) Minor heads “001 Direction and Administration” and “051 Construction and
Development” may be opened under each new EPZ.
488
MAJOR/SUB-MAJOR HEADS MINOR HEADS
5465 Investments in General
Financial and Trading
Institutions
01 Investments in General
Financial Institutions
190 Investments in Public Sector and Other
Undertakings Banks, etc.
800 Other Expenditure
02 Investment in Trading
Institutions
190 Investments in Public Sector and Other
Undertakings (1)
800 Other Expenditure
Note:
(1) This minor head will record expenditure on investments in trading Institutions like
State Trading Corporation, Minerals and Metals Trading Corporation, etc.
489
MAJOR/ SUB-MAJOR HEADS MINOR HEADS
5475 Capital Outlay on other
General Economic
Services.
101 Land Ceilings (other than agricultural land) (1) (3)
102 Civil Supplies (4)
103 Land Ceiling for Agricultural Land.(1) (3)
107 Census
112 Statistics
202 Compensation to Land holders on abolition of
Zamindari System (2) (3)
800 Other Expenditure
Notes:
(1) Compensation Bonds issued under Land ceiling laws will be accounted for under this
head.
(2) This head will record payments of compensation to Landholders on the abolition of
Zamindari system, when it is decided to capitalize the expenditure.
(3) In case where Bonds are issued in lieu of cash payment is the value of the bonds is
debited to this head by per contra credit to the head ‘6001-lntemal Debt of the
Central Government-compensation and other F3onds’/’6003 Internal Debt of the
State
Government-compensation and other Bonds’ as the case may be in the sector ‘Public
Debt’.
(4) Please see Note (1) below the Major Head ‘4408 Capital Outlay on Food, Storage
and Warehousing’. This minor head will record expenditure on civil supply schemes
other than those relating to food grains and pulses such as on procurement and
distribution of Vanaspati, Edible Oils, Kerosene etc.
490
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6003 Internal debt of the State
Government
101 Market Loans (l)
103 Loans from Life Insurance Corporation of India
104 Loans from General Insurance Corporation of India
105 Loans from the National Bank for Agricultural
and Rural Development
106 Compensation and other Bonds (3)
107 Loans from the State Bank of India & other Banks
108 Loans from National Co-operative
Development Corporation
109 Loans from other Institutions (2)
110 Ways and Means Advances from the Reserve
Bank of India
111 Special Securities issued to National Small
Savings Fund of the Central Government
800 Other Loans
Notes:
(1) This minor head shall have three sub heads namely:-
(a) Market loans bearing interest.
(b) Market loans not bearing interest.
(c ) Market loans suspense.
Each denomination of loan will appear as a distinct detailed head under the sub-
head (a) above. The amounts representing unclaimed balance of old loans which
have been notified for discharge and have ceased to bear interest from the due date
of discharge will be transferred from the sub-head (a) above to the sub-head (b)
and will appear under corresponding detailed heads under the latter sub-head.
These unclaimed balances are usually retained in Government Accounts as debt for
20 years from the date of discharge of the loans, after which, the balances are
transferred to Revenue by credit to the head “0075 Miscellaneous General Services –
other Receipts”. Repayments of these amounts subsequently claimed likewise will
be debited to the head “2075 – Miscellaneous General Services – Other
Expenditure”. The full nominal value of Zero Coupon Bonds, 1999 will also be
credited under a detailed head “Zero Coupon Bonds, 1999” below the sub-head (b)
above and the amount of discount on the Bond will be debited to the minor head
“136-Discount Sinking Fund” with sub-head “Sinking Fund for Zero Coupon Bonds,
1999” there under below the major head “8663 – Accounting Adjustment
Suspense”. The amount debited to the minor head ‘136 – Discount Sinking Fund’
below the major head ‘8663 – Accounting Adjustment Suspense’ will be written back
to revenue in equal installments over the currency of loan by debiting one fifth of
the amount initially debited to “Discount Sinking fund” to the expenditure
major/sub-major/minor head “2049 – Interest payments – 01 – Interest on Internal
Debt – 113 Discount on zero coupon bonds 1999” per contra credit ie., Minus debit
to the minor head “136 – Discount Sinking Fund” below the major head “8663 –
Accounting Adjustment Suspense”. On maturity of the Bonds, the entire amount will
be repaid by debiting major/minor/sub/detailed “6001 – Internal Debt of Central
Government – 101 Market Loans – Market Loans not bearing interest – Zero Coupon
491
Bonds, 1999. The subscriptions towards market loans received initially will be
credited under a distinct detailed below the sub-head (c ) above. The amount of
accepted subscription for which scripts are issued by the Reserve Bank of India will
be transferred to the sub-head (a). The over subscribed amount which will not bear
any interest may be refunded by minus credit to the sub-head (c ) and no budget
provision will be necessary for this purpose.
(2) Each institution from which loans are received will appear as a distinct sub-head
under this minor head,
(3) The unclaimed balances of these bonds are usually retained in Government Accounts
for 20 years from the date of their maturity after which the balances are transferred
to Revenue by credit to the head ‘0075 Miscellaneous General Services - Other
Receipts’. Repayments of these amounts subsequently claimed likewise will be
debited to the head ‘2075-Miscellaneous General Services - Other Expenditure.
492
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6004 Loans and Advances from
the Central Government
01 Non-Plan Loans
101 Loans to cover gap in resources
102 Share of Small Savings Collections
201 House Building Advances
800 Other Loans
02 Loans far State/Union
Territory P/an Schemes
101 Block Loans
102 Loans as Advances Plan Assistance for relief
on account of Natural Calamities (6)
103 Loans against External Assistance received in kind
104 1984-89 State Plan Loans Consolidated in terms
of recommendations of the 9th Finance
Commission
105 State Plan Loans Consolidated in terms of
recommendations of the 12th Finance
Commission
03 Loans for Central Plan
Schemes
321 Village and Small Industries
800 Other Loans
04 Loans for Central
Sponsored Plan Schemes
05 Loans far Special Schemes
101 Schemes of North Eastern Council
102 Development of Border Areas.
06 Ways and Means Advances
101 Ways and Means Advances for Plan Schemes
102 Ways and Means Advances towards
Expenditure on upgradation of Standards of
Administration (5)
103 Ways and Means Advances towards
Expenditure on net Interest liability on account
of fresh borrowings and lending (5)
800 Other Ways and Means Advance
07 Pre- 1984-85 Loans (1)
101 Rehabilitation of Displaced Persons,
Repatriates etc. (2)
102 National Loan Scholarship Scheme (3)
103 Loans to clear overdrafts advanced during
1982-83 and 1983-84 (3)
104 Consolidated Loans to Orissa for Hirakund
Project - Stage I
105 Small Savings Loans
106 Pre-1979-80 consolidated Loans for Productive
and Semi productive purposes (4)
493
107 Pre-1979-8oconsolidated loans reconsolidated
into 25year and 30 year loans(7)
108 1979-84 consolidated Loans (8)
109 Rehabilitation of Gold Smiths
800 Other Loans (9)
Notes:
(1) This sub-major head has been provided to account for the outstanding balance of
the central loans advanced to States upto 3 1.3.1984 as on 1.4.85.
(2) This minor head will have the following three sub-heads.-
(i) Pre 1974 loans written off
(ii) 1974-84 Relending loans written off
(iii) 1979-84 Straight loans-in respect of these loans, the repayments by the State
Government to the Centre would be according to the terms on which the
loans were sanctioned.
(3) In respect of these loans, the repayments by the State Government to the Centre
would be according to the terms on which the loans were sanctioned.
(4) This minor head will have the following sub-heads: -
(i) Loans for productive purposes repayable over 15 years from 1979-80.
(ii) Loans for semi-productive purposes repayable over 30 years from 1979-80.
(5) This minor head shall be operated to classify temporarily the advances received by
the State Government as recommended by the 7th Finance commission pending
issue of presidential order within the close of the Financial year and such advances
shall be free of interest. The advances so classified shall be withdrawn within the
account of the same financial year by minus credit and shall be brought to account
under the major head ‘1601-Grants-in-aid from central Government’,
(6) Loans as advanced Plan assistance for drought relief will be adjusted under distinct
sub-head Drought-Relief
(7) This minor head will have the following two sub-heads.
(i) Loan repayable annually over 25 years
(ii) Loans repayable annually over 30 years
(8) This minor head will have the following four sub-head: -
(i) Loans repayable annually over 15 years
(ii) Loans repayable annually over 20 years
(iii) Loans repayable annually over 25 years
(iv) Loans repayable annually over 30 years
(9) This minor head would include write off of overpayments during 1985-89 as
recommended by the Eighth Finance Commission. The balances of the pre 1984-85
‘Orissa Hirakund project Stage I” loans and the 1979-84 consolidated loans will also
initially be debited to this minor head. The final allocation of the amounts of loans
under these categories will follow formal sanction of the Government of India.
494
F. Loans and Advances
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6075 Loans for Miscellaneous
General services
800 Other Loans
495
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6202 Loans for Education,
Sports, Art and Culture.
01 General Education
201 Elementary Education
202 Secondary Education
203 University and Higher Education
204 Adult Education
205 Languages Development
600 General
02 Technical Education
103 Technical Schools
104 Polytechnics
105 Engineering/Technical colleges and
Institutes (Will also accommodate
Management and Commercial
Institutes.)
800 Other Loans
03 Sports and Youth Services
800 Other Loans
04 Art and Culture
101 Fine Arts Education
102 Promotion of Arts and Culture
104 Archives
105 Public Libraries
106 Museums
800 Other Loans
80 General
800 Other Loans
496
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6210 Loans for Medical and
Public Health
01 Urban Health Services
201 Drug Manufacture
800 Other Loans
02 Rural Health Services
03 Medical Education,
Training and Research
101 Ayurveda
102 Homeopathy
103 Unani
104 Siddha
105 Allopathy
200 Other Systems
04 Public Health
106 Manufacture of Sera/Vaccine
107 Public Health Laboratories
282 Public Health
800 Other Loans
80 General
800 Other Loans
497
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6211 Loans for Family Welfare
190 Loans to Public Sector and other Undertakings
800 Other Loans
498
MAJOR ISUB-MAJOR HEADS MINOR HEADS
6215 Loans for Water Supply
and Sanitation
01 Water Supply
101 Urban Water Supply Programmes
102 Rural Water Supply Programmes (I)
190 Loans to Public Sector and other undertakings
800 Other Loans
02 Sewerage and Sanitation
190 Loans to Public Sector and other undertakings
800 Other Loans
Note:
(1) Please see Note 2 below the major head 2215.
499
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6216 Loans for Housing
02 Urban Housing
190 Loans to Public sector and other undertakings
201 Loans to Housing Boards
800 Other Loans
03 Rural Housing
190 Loans to Public sector and other undertakings
201 Loans to Housing Boards
800 Other Loans
80 General
190 Loans to Public sector and other undertakings
201 Loans to Housing Boards
800 Other Loans
500
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6217 Loans for Urban
Development
01 State Capital
Development
800 Other Loans
02 National Capital Regions
800 Other Loans
03 Integrated Development
of Small and Medium
7 owns (1)
800 Other Loans
04 Slum Area Development
800 Other Loans
60 Other Urban
Development Schemes
800 Other Loans
Note:
(1) The name of each township undertaken under the scheme of Integrated
Development of small and medium towns will appear as distinct sub-head.
501
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6220 Loans for Information and
Publicity
01 Films
190 Loans to Public sector and other undertakings
800 Other Loans
60 Others
190 Loans to Public Sector and other undertakings
800 Other Loans
502
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6225 Loans for Welfare of
Scheduled Castes,
Scheduled Tribes and
other Backward Classes
01 Welfare of Scheduled
Castes
190 Loans to Public Sector and other Undertakings
193 Loans to Voluntary Organisations
800 Other Loans
02 Welfare of Scheduled
Tribes
190 Loans to Public Sector and other Undertakings
193 Loans to Voluntar3 organisations
800 Other Loans
03 Welfare of Backward
Classes
190 Loans to Public Sector and other Undertakings
193 Loans to Voluntary Organisations
800 Other Loans
80 General 800 Other Loans
503
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6235 Loans for Social Security
and Welfare
01 Rehabilitation
102 Displaced Persons from former West Pakistan
103 Displaced Persons from former East Pakistan
105 Repatriates from Sri Lanka
108 Migrants from Pak held Territories of J&K.
110 Tibetan Refugees
112 Relief and Rehabilitation of persons affected
by Indo-Pak conflict 1971
140 Rehabilitation of repatriates from other
countries
200 Other relief measures
202 Other rehabilitation schemes
800 Other Loans
02 Social Welfare
101 Welfare of handicapped
102 Child Welfare
103 Women’s Welfare
104 Welfare of aged, infirm and destitute
105 Prohibition
106 Correctional Services
108 Ex-gratia payments to Indian Nationals for
properties seized by Pakistan during and after
1965 conflict
190 Loans to Public Sector & Other Undertakings
193 Loans to Voluntary Organisations
200 Other Programmes
800 Other Loans
60 Other Social Security and
Welfare programmes
200 Other Programmes
800 Other Loans
504
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6700 Loans for Major Irrigation
Each Commercial Project
will be a sub-major head
Each Noncommercial Project
will be a sub-major head
60 Others
190 Loans to Public Sector and Other Undertakings
800 Other Loans
505
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6701Loans for Major and Medium Irrigation
Substitute the existing major head and
sub-major head / minor heads there under
with the following: -
6701 Loans for Medium Irrigation
Each Commercial Project will be a
sub-major head
Each Noncommercial Project
will be a sub-major head
60 Others
190 Loans to Public Sector and Other Undertakings
800 Other Loans
506
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6245 Loans for Relief on account
of Natural Calamities
01 Drought (1)
101 Gratuitous Relief
102 Drinking Water Supply
103 Special Nutrition
104 Supply of Fodder
105 Veterinary Care
282 Public Health
800 Other Loans
901 Deduct-Amount met from Natural Calamities
unspent Margin Money Fund.
902 Deduct-Amount met from the Famine Relief Fund
02 Floods Cyclones (l)
101 Gratuitous Relief
102 Drinking Water Supply
103 Special Nutrition
104 Supply of Fodder
105 Veterinary Care
106 Repairs and restoration of damaged roads & bridges
107 Repairs and restoration of damaged office buildings
108 Repairs and restoration of damaged Government
residential buildings
109 Repairs and restoration of damaged water
supply. drainage and sewerage works
111 Ex-Gratia payment to bereaved families
112 Evacuation of population
113 Repairs/reconstruction of houses
114 Loans to farmers hr purchase of agricultural inputs
115 Loans to farmers to clear sand/silt/salinity from lands
116 Loans to farmers for repairs of damaged tube
wells/pumping sets etc.
117 Loans to farmers for purchase of live stock
118 Repairs /replacement of damaged boats and
equipment for fishing
119 Loans to artisans for repairs/replacements of
damaged tools and equipment
120 Loans to owners of salt works
121 Afforestation
122 Repairs and restoration of damaged irrigation
and flood control works
282 Public health
Note:
(1) Sub-heads corresponding to minor heads in the major head ‘2245- Relief on account of
Natural calamities” may be opened.
507
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6250 Loans for other Social
Services
01 Nutrition
201 Production of nutritious foods and Beverages.
202 Distribution of Nutritious food and Beverages
800 Other Loans
60 Other
201 Labour
202 Loans to Institute Management Committee of
the ITIs
800 Other Loans
508
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6401 Loans for Crop Husbandry
103 Seeds
104 Agricultural Farms
105 Manures and Fertilizers
106 High Yielding Varieties Programmes
107 Plant Protection
108 Food Grains Crops
109 Commercial Crops
110 Scheme for small and marginal farmers and
Agricultural labourers
111 Agricultural Education
112 Development of Pulses
113 Agricultural Engineering
114 Development of Oil Seeds
119 Horticulture and Vegetable Crops
190 Loans to Public Sector and other undertakings
195 Loans to Farming Cooperatives
800 Other Loans (1)
Note:
(1) This minor head will include transactions on account of loans under the ‘e and
Improvement Act” and ‘Agriculturist’s Loan Act”. If they are related to the function
‘Agriculture’, if however, such loans are for the purpose of ‘Minor Irrigation. “Soil
Conservation” or “Area Development” they will be accounted for under the relevant
minor heads below the Major head “6402 loans for soil and water conservation This
minor head will also include transactions on account of loans for the development and
cultivation of ceiling surplus land assigned to the landless.
509
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6402 Loans for Soil and Water
Conservation
101 Soil Survey and Testing
102 Soil Conservation
203 Land Reclamations and Development
204 Water Conservation
800 Other Loans
510
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6403 Loans for Animal
Husbandry
102 Cattle and Buffalo Development
103 Poultry Development
104 Sheep and Wool Development
105 Piggery Development
106 Other Live Stock Development
107 Fodder and Feed Development
109 Extension and Training
190 Loans to Public Sector and other undertakings
195 Loans to animal Husbandry Cooperatives
800 Other Loans
511
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6404 Loans for Dairy
Development
102 Dairy Development Projects (Each Milk
Supply Scheme will be a Minor I lead)
190 Loans to Public Sector and other undertakings
800 Other Loans
512
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6405 Loans for Fisheries
105 Processing. Preservation and Marketing
106 Mechanization of fishing crafts
190 Loans to Public Sector and other Undertakings
800 Other Loans
513
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6406 Loans for Forestry and
Wild Life
101 Forest conservation, Development and
Regeneration
103 Environmental Forestry and Wild Life
104 Forestry
514
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6407 Loans for Plantations
01 Tea
190 Loans to Public Sector and other Undertakings
800 Other Loans
02 Coffee
190 Loans to Public Sector and other Undertakings
800 Other Loans
03 Rubber
190 Loans to Public Sector and other Undertakings
800 Other Loans
04 Spices
190 Loans to Public Sector and other Undertakings
800 Other Loans
60 Others
533 Loans for Jute
811 Loans for Coconuts
813 Loans for Cashew
829 Loans for Arecanut
515
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6408 Loans for Food Storage
and Warehousing
01 Food
101 Procurement and Supply
103 Food processing
190 Loans to public sector and other undertakings
800 Other Loans
02 Storage and Warehousing
190 Loans to public sector and other undertakings
195 Loans to Cooperatives
800 Other Loans
516
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6416 Loans to Agricultural
Financial Institutions
190 Loans to Public Sector and other undertakings
800 Other Loans
517
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6425 Loans for Cooperation
106 Loans to Multipurpose Rural Cooperatives
107 Loans to credit Cooperatives
108 Loans to other Cooperatives
190 Loans to public sector and other
undertakings
518
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6435 Loans for other
Agricultural Programmes
01 Marketing and quality
control
101 Marketing Facilities
102 Grading and quality control facilities
105 Forestry
190 Loans to Public sector and other
undertakings
800 Other Loans
60 Others
(Each programme not covered elsewhere
will be a minor head)
519
MAJOR/SUB-MAJOR HEADS MINOR HEADS
6501 Loans for Special
programmes for Rural
Development
201 Integrated Rural Development Programme
202 Drought Prone Area Development Programme
203 Desert Development Programme
520
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6505 Loans for Rural
Employment
200 Other Programmes
201 National Programmes
521
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6506 Loans for Land Reforms
104 Loans to Allottees of surplus Land
800 Other Loans
522
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6515 Loans for other Rural
Development programmes
101 Panchayat Raj
102 Community Development
103 Rural Works Programmes
800 Other Loans
523
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6575 Loans for other Special
Areas Programmes
02 Backward Areas
03 Tribal Areas
60 Others
Minor Heads Corresponding to functional Major
Heads/Sub Major heads may be opened as necessary
524
MAJOR/SUB-MAJOR HEADS MINOR HEADS
6701 Loans for Major and
Medium Irrigation
01 Major Irrigation
Commercial (Each Project will be Minor Head)
02 Major Irrigation Non-
Commercial (Each Project will be Minor Head)
03 Medium Irrigation
Commercial (Each Project will be Minor Head)
04 Medium Irrigation Non-
Commercial (Each Project will be Minor Head)
60 Others 190 Loans to public sector and other
undertakings
800 Other Loans
525
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6702 Loans for Minor Irrigation
101 Surface Water
102 Ground Water
800 Other Loans
526
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6705 Loans for Command Area
Development
190 Loans to Public Sector and other undertakings
800 Other Loans
527
MAJOR/SUB-MAJOR HEADS MINOR HEADS
6711 Loans for Flood Control
Projects
101 Anti-sea Erosion
102 Flood Control
108 Drainage
528
MAJOR I SUB-MAJOR HEADS MINOR HEADS
6801 Loans for Power
Projects (I)
190 Loans to Public Sector and other undertakings
201 Hydel Generation
202 Thermal Power Generation
203 Diesel/gas power generation
204 Rural Electrification
205 Transmission and Distribution
206 Nuclear Power Generation
800 Other Loans to Electricity Boards (I)
Note:
(1) Loans to Electricity Boards and other parties earmarked for identifiable thermoelectric
(excluding diesel), diesel and Hydro-electric power and their transmission and
distribution will be accounted for under the minor heads, “Thermal Power Generation,
“Diesel/gas power generation”, “Hydel Generation and “Transmission and Distribution”
respectively. Other loans to Electricity Boards, not identifiable with any of these minor
heads will be accounted for under the minor head “Other Loans to Electricity Boards”.
529
MAJOR I SUB-MAJOR HEADS MINOR HEADS
4810 Loans for New and Renewable
Energy
101 New and Renewable Energy Programmes and
Applications
800 Others
530
MAJOR/SUB-MAJOR HEADS MINOR HEADS
6851 Loans for Village and
Small Industries
101 Industrial Estates
102 Small Scale Industries
103 Handloom Industries
104 Handicraft Industries
105 Khadi and Village Industries
106 Coir Industries
107 Sericulture Industries
108 Powerloom Industries
109 Composite Village and Small Industries
Cooperative
200 Other Village Industries
531
MAJOR/SUB-MAJOR HEADS MINOR HEADS
6852 Loans for Iron and Steel
Industries
01 Mining
190 Loans to Public Sector and other undertakings
800 Other Loans
02 Manufacture
190 Loans to Public sector and Other undertakings
800 Other Loans
532
MAJOR/SUB-MAJOR HEADS MINOR HEADS
6853 Loans for non-Ferrous
Mining and Metallurgical
Industries
01 Mineral Exploration cud
Development 190 Loans to public sector and other undertakings
800 Other Loans
02 Non-Ferrous Metals
190 Loans to public sector and other undertakings
800 Other Loans
60 Other mining and
Metallurgical Industries 190 Loans to public sector and other undertakings
800 Other Loans
533
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6854 Loans for Cement and
Non-Metallic Mineral
Industries
01 Cement
190 Loans to Public Sector and other undertakings
800 Other Loans
60 Others
190 Loans to Public Sector and other Undertakings
800 Other Loans
534
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6855 Loans for Fertilizer
Industries
101 Loans to Cooperative Fertilizer Factories
190 Loans to public Sector and other undertakings
800 Other Loans
535
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6856 Loans for Petro-Chemical
Industries
190 Loans for public sector and other undertakings
800 Other Loans
536
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6857 Loans for Chemical and
pharmaceutical Industries
01 Chemicals and Pesticides
Industries
190 Loans to Public Sector and other undertakings
800 Other Loans
02 Drugs and
Pharmaceutical Industries
190 Loans to Public Sector and other undertakings
800 Other Loans
537
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6858 Loans for Engineering
Industries
01 Electrical Engineering
Industries
190 Loans to Public Sector and other undertakings
800 Other Loans
02 Other Industrial
Machinery Industries
190 Loans to Public Sector and other undertakings
800 Other Loans
03 Transport Equipment
Industries
190 Loans to Public Sector and other undertakings
800 Other Loans
04 Other Engineering
Industries
190 Loans to Public sector and other undertakings
800 Other Loans
538
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6859 Loans for
Telecommunication and
Electronic Industries
02 Electronics
190 Loans to Public Sector and other Undertakings
800 Other Loans
539
MAJOR/SUB-MAJOR HEADS MINOR HEADS
6860 Loans for Consumer
Industries
01 Textiles
101 Loans to Co-operative Spinning Mills.
190 Loans to Public Sector and Other Undertakings
800 Other Loans
03 Leather
190 Loans to Public Sector and Other Undertakings
800 Other Loans
04 Sugar
101 Loans to Co-operative Sugar Mills.
190 Loans to Public Sector and Other Undertakings
800 Other Loans
05 Paper and Newsprint
190 Loans to Public Sector and Other Undertakings
800 Other Loans
60 Others
101 Edible Oils
102 Foods and Beverages
206 Distilleries
212 Soap
213 Plastics
214 Toilet Preparation
216 Photo Films
218 Salt
317 Jute
600 Others
540
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6875 Loans for other Industries
01 Opium and Alkaloid
Industries
60 Other Industries
190 Loans to Public Sector and other
Undertakings (1)
800 Other Loans
Note:
(1) This minor head is intended to record loans granted for the Machinery and Engineering
Industries, which cannot be accommodated under any of the other minor heads, such
as. loans to ‘Engineers (India) Ltd’. “National Buildings Construction Corporation Ltd.”
etc.
541
MAJOR / SUB-MAJOR HEADS MINOR HEADS
6885 Other Loans to Industries
and Minerals
01 Loans to Industrial
Financial Institutions
101 Loans to Stressed Asset Stabilization Fund of
Industrial
Development Bank of India
190 Loans to Public Sector and other Undertakings
800 Other Loans
02 Development of Backward
Areas
190 Loans to Public Sector and other Undertakings
800 Other Loans
60 Others
201 Loans under Excise Relief Scheme
800 Other Loans
542
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7051 Loans for Ports and Light
Houses
01 Major Ports A Minor Head for each Major Port
190 Loans to Public Sector and other
Undertakings
800 Other Loans
02 Minor Ports A Minor Head for each Minor Port
190 Loans to Public Sector and other
Undertakings
800 Other Loans
03 Light Houses and
Lightships 190 Loans to Public Sector and other
Undertakings
800 Other Loans
60 Others 190 Loans to Public Sector and other
Undertakings
800 Other Loans
543
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7053 Loans for Civil Aviation
190 Loans to Public Sector and other Undertakings
800 Other Loans
544
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7055 Loans for Road Transport
101 Loans in Perpetuity to Road Transport
Corporations
190 Loans to Public Sector and other undertakings
800 Other Loans
545
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7056 Loans for Inland Water
Transport
190 Loans to Public Sector and other undertakings
800 Other Loans
546
MAJOR/SUB-MAJOR HEADS MINOR HEADS
7075 Loans for Other Transport
Services
01 Roads and Bridges
190 Loans to Public sector and other undertakings
800 Other Loans
60 Other Transport Services
800 Other Loans
547
MAJOR I SUB-MAJOR HEADS MINOR HEADS
7425 Loans for Other Scientific
Research
101 Loans to Scientific Bodies for Pharmaceutical
Research
190 Loans to Public Sector and other undertakings
800 Other Loans
548
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7452 Loans for Tourism
01 Tourist Infrastructure
101 Tourist Centres
190 Loans to Public Sector and Other Undertakings
800 Other Loans
60 Others
190 Loans to Public Sector and Other Undertakings
800 Other Loans
549
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7453 Loans for Foreign Trade
Export Promotion
190 Loans to Public Sector and other undertakings
800 Other Loans
550
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7465 Loans for General
Financial and Trading
Institutions
101 General Financial Institutions
102 Trading Institutions
800 Other Loans
551
MAJOR I SUB-MAJOR HEADS MINOR HEADS
7475 Loans for Other General
Economic Services
101 General Financial Institutions
102 Trading Institutions
103 Civil Supplies
104 Meteorology
800 Other Loans
552
MAJOR I SUB-MAJOR HEADS MINOR HEADS
7610 Loans to Government
Servants etc (1)
201 House Building Advances
202 Advances for purchase of Motor Conveyances
203 Advances for purchase of other conveyances
204 Advances for purchase of Computers
800 Other Advances
Note:
(1) Advances to Ministers, Deputy Ministers, Presiding Officers of the louses of Parliament
and State Legislatures, Members of Parliament/Members of State Legislatures for the
purchase of motor conveyances and House Building advance to Members of State
Legislatures shall be, recorded under this Major Head.
553
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7615 Miscellaneous Loans
101 Loans to Contractors for Purchase of
machinery etc (Not debited to works)
200 Miscellaneous loans
554
G. Inter-State Settlement
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7810 Inter State Settlement (1)
109 Andhra Pradesh and Karnataka
110 Andhra Pradesh and Maharashtra
120 Centre and Andhra Pradesh
Note:
(1) This major head is intended to provide for the accounting of sums due by one State
Government to another under the financial settlement on the setting up of new States
or under the States Reorganization Acts as well as the financial settlement between the
Centre and foreign countries. Minor heads other than those provided for may be opened
as and when necessary. These minor heads will close to Government in the Ledger.
555
H. Transfer To Contingency Fund
MAJOR / SUB-MAJOR HEADS MINOR HEADS
7999 Appropriation to the
Contingency Fund
201 Appropriation to Contingency Fund
556
CONTINGENCY FUND
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8000 Contingency Fund
201 Appropriation from the Consolidated Fund (1)
Each major head in the Consolidated Fund
(Revenue Expenditure, Capital Expenditure,
Public Debt, Loans and Advances and Inter
State Settlement) as deemed necessary will
appear as a minor head.
Note:
(1) The amounts appropriated from the Consolidated Fund for transfer to the Contingency
Fund, and debited under the major head “7999- Appropriations to Contingency Fund”,
will be credited under this minor head.
557
PUBLIC ACCOUNT
I. Small Savings, Provident Fund etc.
(a) National Small Savings Fund
MAJOR I SUB-MAJOR HEADS MINOR HEADS
8007 Investments of National
Small Savings Fund
101 Investment in Special Central Government
Securities issued against outstanding balances
of Small Savings as on 31-3-1999
102 Investment in Special Central Government
Securities issued against net collections of
Small Savings from 1-4-1999
103 Investment in Special State Government Securities
(1)
104 Investment of sums, received in NSSF on
redemption of special Central/State Government
securities, in special Central Government Securities
Note:
(1) Name of the State will appear as sub-head.
558
(b) State Provident Funds
MAJOR I SUB-MAJOR HEADS MINOR HEADS
8009 State Provident Funds
01 Civil 101 General Provident Fund
102 Contributory Provident Fund
103 ICS Provident Fund (1)
104 All India Services Provident Fund
04 Interest suspense 101 Interest suspense Account (4)
60 Other Provident Funds 101 Workmen’s Contributory Provident Fund
102 Contributory Provident Pension fund
103 Other Miscellaneous Provident Funds (3)
Note:
(1) ICS (Non Europeon Members) Provident Fund may be recorded under a separate sub-
head below this
minor head.
(3) Each Provident fund will be shown distinctly under a separate sub-head.
(4) When a Government servant is transferred permanently from one Government to
another, interest on provident fund balances received from the transferring Government
is held temporarily under this head pending clearance by per contra over to the fund
account of the subscriber concerned.
559
(c) Other Accounts
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8010 Trusts and Endowments
101 Treasury Notes(1)
104 Endowments for Charitable and Educational
Institutions
105 Other Trusts (2)
Notes:
(1) Separate sub-heads may be opened for the Treasury Notes on account of the ‘Bhonsla
and other Nagpur Temples’ and “Non-Transferable Notes at 4% (Madras)”.
(2) Deposits of Trusts created by the ‘Nizam of Hyderabad’ and ‘Appropriation for the
maintenance of Madho Rao’ will be recorded under separate sub-heads under this minor
head. This minor head will include inter alia transactions relating to ‘Deposits of Assam
Willamson Education Endowments Fund (Assam)’ ‘Deposits of Gopal Chandra Trust Fund
‘(Assam)’, 8% and 6% Perpetual loans (Madras and other similar trusts, if any, for each
of which there will be specific sub-heads).
560
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8011 Insurance and Pension
Funds
101 Postal Insurance and Life Annuity Fund
102 Family Pension Funds (2)
103 Central Government Employees’ Group Insurance
Scheme (4)
104 Union Territory Employees’ Group Insurance
Scheme (5)
105 State Government Insurance Fund (1)
106 Other Insurance and pension Funds (3)
107 State Government Employees’ Group Insurance
Scheme(5)
Notes:
(1) This minor head will record transactions connected with Insurance Schemes run by
State Governments with specific sub-heads for Life Insurance Schemes and General
Insurance Schemes.
(2) This minor head will record transactions relating to Bombay Family Pension Fund of
Govt. servants, Bengal Uncovenanted Service Family Fund, General Family Pension Fund
of GRADE IV Governments Servants. Hindu Family Annuity Fund etc., under distinct
sub-heads.
(3) Each category of Insurance or Pension Funds will he recorded separately under distinct
sub-heads.
(4) Subscriptions recovered under the scheme will be credited to the minor head proper by
all concerned accounting authorities. Apportionment thereof will however he done by
the C.G.A.’s Organisation between the following two sub-heads:
(a) Insurance fund
(b) Savings Fund
(5) The nomenclature of the minor head shall contain the name of the State or Union
Territory as the case may be e.g. “Punjab State Government Employees’ Group
Insurance Scheme “ This minor head will have two sub-heads viz.:-
(a) Insurance Funds
(b) Savings Fund
561
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8012 Special Deposits and
Accounts
101 Investment of Deposits of U.S Counterpart Funds
102 Special Securities Issued to Foreign
Government under Bilateral Trade Agreements
103 Special Securities Issued to Rural
Electrification Corporation
104 Special Securities Issued to Industrial
Development Bank of India
105 Special Securities Issued to Unit Trust of India
106 Special Securities Issued to National Bank for
Agricultural and Rural Development
107 “Special Deposits by Provident,
Superannuation and Gratuity Fund”
108 Special Drawing Rights at the I.M.F
109 Income Tax Annuity Deposits
110 Compulsory Deposits
111 Deposits By State Bank of India
112 Deposits by the Kudremukh Iron ore Company Ltd.
113 Deposits by the Indian Oil Corporation
114 Deposits by the Madras Refineries Ltd.
11 5 Deposits by the General Insurance Corporation
and its Subsidiaries
116 Deposits by the Life Insurance Corporation of India
117 Deposits of Unit Trust of India
118 Deposits of the I.B.R.D
119 National Deposit Scheme
120 Special Securities Issued to Nationalized Banks
121 Special Deposits by the Employees State
Insurance Corporation
122 Special Deposits by the Unit Trust
123 Special Deposits of Employees Provident Fund
Scheme (Administration Fund)
124 Special Deposits of Employees Deposit Linked
Insurance Scheme (Administration Fund)
125 Petroleum Bonds (1)
126 Special Securities issued to Stressed Assets
Stabilization Fund in consideration of stressed
assets of IDBI
127 Special Securities issued to Food Corporation of India
128 Special Securities issued to Oil Marketing
Companies (8.13 per cent Oil Marketing
Companies’ Government of India Special Bonds,
2021)
129 Issue of Special Bonds to Fertilizers Companies
as compensation towards fertilizer subsidy
Note:
(1) A separate sub-head may be opened for different series of Bonds.
562
J. Reserve Funds
(a) Reserve Funds Bearing Interest
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8115 Depreciation/Renewal
Reserve Funds
103 Depreciation Reserve Funds- Government
Commercial Departments and Undertakings (2)
104 Depreciation Reserve Funds- Government
Non-Commercial Departments and Undertakings (2)
105 Depreciation Reserve Funds-Investment Account (3)
Notes:
(2) Each fund relating to each Government commercial or non-commercial department/
undertaking may be recorded under a distinct sub-head below these minor heads.
(3) Investments relating to each fund may be recorded under a distinct sub-head below this
minor head.
563
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8121 General and other Reserve
Funds
101 General and Other Reserve Funds of Govt.
Commercial Departments/Undertakings (1)
102 Development fund for Agricultural Purposes
109 General Insurance Fund
110 General Insurance Fund-Investment account
111 Contingency Reserve Fund -Electricity (3) (4)
112 Contingency Reserve Fund -Electricity-Investment
Account (4)
113 Amenities Reserve Fund
114 Amenities Reserve Fund-Investment Account
115 Natural Calamities Unspent Marginal Money Fund
116 Natural Calamities Unspent Marginal Money
Fund-Investment Account
117 Employees Welfare Fund (Andhra Pradesh State)
118 National Fund for control of drug abuse
122 State Disaster Response Fund
124 Price Stabilization Fund
125 Pharmaceutical Research and Development
Support Fund
Notes:
(1) This minor head will record transactions on account of General Reserve Funds of
Government commercial departments such as the General Reserve Fund of Light
Houses and Lightships, and Deposits of other Reserve Funds of Government commercial
undertakings. Each fund may be recorded under a distinct sub-head.
(3) Interest on the balances of this fund as well as interest and dividends on securities
purchased from this Fund are credited to this Fund.
(4) These minor heads will include also the transactions on account of the Contingency
Reserve Funds of the Nuclear Power Schemes. For this purpose a separate sub-head
may be opened for the Contingency Reserve Fund of each Nuclear Power Station.
564
(b) Reserve Funds not Bearing Interest
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8222 Sinking Funds
01 Appropriation for
reduction or avoidance
of Debt
101 Sinking Funds (1)
102 Other Appropriation (2)
02 Sinking Fund Investment
Account (3)
101 Sinking Fund-Investment Account
Notes:
(1) This head is credited with the amount set apart each year for the sinking fund created
for a loan by charge to “2048- Appropriation for Reduction or Avoidance of Debt” and
with the profits realised on investment of balances in the Fund. The charges connected
with the redemption of debt by direct discharge are debited to the head “Internal Debt”.
On the maturity of the loan, the balance outstanding under this head is credited to the
head “8680- Miscellaneous Government Account-Ledger Balance adjustment account”.
In cases of securities purchased and cancelled before maturity, the purchase
price of the securities is debited initially to “Sinking Fund Investment Account.” On
actual cancellation of the securities, the nominal value of the securities cancelled is
debited to the head ‘Internal Debt by contra credit to the ‘Sinking Fund investment
Account’ to the extent of the original purchase price and loss or gain, due to difference
between the purchase price and the face value of the securities is debited or credited to
this head (Sinking Fund). Simultaneously an amount equivalent to the nominal value of
the securities cancelled is credited to “8680- Miscellaneous Government Account Ledger
Balance Adjustment Account” by per contra debit to this head.
A Consolidated Sinking Fund for all loans floated, instead of each individual
Sinking Fund hi respect of each such loan can be maintained at the option of the
concerned Government provided contributions representing each loan are continued to
all the Sinking Funds, the maintenance of which is obligatory under any law or any
understanding given by the Government in the case of any such loan.
(2) This head will be closed to “8680- Miscellaneous Government Account-Ledger Balance
Adjustment Account”.
(3) In cases where the amounts at credit of the Sinking Funds are invested, the amount
expended on the purchase of securities should be debited to this head, which will he
credited to the same extent when the securities are sold, and any profit or loss arising
out of the investment being transferred to the head “Appropriation for Reduction or
Avoidance of Debt-Sinking Funds”. Interest realised on securities purchased on the
investment account should be credited and any payment of advance interest on
securities purchased on that account should be debited to the head ‘Sinking Fund’
unless the respective Governments decide that such receipt on interest and payment of
advance interest on securities purchased will be taken to the revenue account under
“0049- Interest Receipts 2049 - Interest payments”.
565
MAJOR/SUB-MAJOR HEADS MINOR HEADS
8223 Famine Relief Fund (3)
101 Famine Relief Fund (1)
102 Famine Relief Fund-Investment Account (2)
Notes:
(1) In States where this statutory fund is styled under a different name such as “ West
Bengal Famine Insurance Fund” in West Bengal, the nomenclature of this minor head
may be modified accordingly. When more than one fund other than this statutory fund
is in operation in ‘any State e.g. Famine Fund Deposit Account (Bihar) each such fund
may be exhibited under a separate sub-head, below this minor head. The account of
this fund may be exhibited under the following distinct sub-heads: -
Receipts
Transfers from the revenue account
Interest receipts.
Gain on realization of securities
Other receipts
Payments
Transfers to the revenue account.
Transfers to general balances for repayment of debt.
Transfers to the general balance for financing loans to cultivators etc. Loss on
realization of securities.
Other payments.
Wherever it is decided to transfer amount from this fund to general balance either for
repayment of debt or for financing loans to cultivators etc. such amounts shall be
debited to the sub-heads “Transfers to general balance for repayment of debt” and
“Transfers to general balances for financing loans to cultivators etc.” respectively by per
contra credit to “8680- Miscellaneous Government Account-Ledger Balance Adjustment
account”.
(2) The sub-heads will be “Purchase of Securities” and “Sale of Securities”.
(3) The term “Famine” is to be interpreted in the widest sense to cover Natural Calamities
of all types such as floods, drought, earth-quakes etc.
566
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8224 Central Road Funds (I)
101 Central Road Fund (1)
Notes:
(1) This fund is constituted out of the proceeds of excise and import duties on motor spirits
earmarked for road development The amount sanctioned each year for transfer to this
fund is credited to this head by contra debit to the major head’3054 Roads and Bridges’
in the accounts of the Central Government. Out of this amount 80% is allocated to the
States etc and the balance 20% is retained by the Central Government as ordinary
reserve to which is also added receipts accepted from other sources which are treated
as Special Reserves.
The accounting procedure for allocations from this fund and expenditure
there from is as under:-
A. Central Government and Union Territory Governments without Legislature
Direct expenditure on roads etc. incurred and to be met out of the allocations
from the Fund (Ordinary or Special) and the expenditure on the Roads wing of
the Ministry of Transport are initially debited to major head “3054- Roads and
Bridges’ or any other appropriate head of account concerned and ‘3451-
Secretariat-Economic Services’ respectively. The debits under these heads are
subsequently set off by transfer of equivalent amount from this fund.
B. State Governments
The amounts allocated to the State Governments whether from the 80%
allocation to the States or from the Reserves are debited in the Central Books to
the major head ‘3601- Grants-in-aid to State Governments’. This head is relieved
simultaneously by a deduct entry by transfer of equivalent amounts from this
Fund.
In the State Accounts, the amounts so received are credited to the major head’
1601- Grants-in-aid from Central Government’. Out of these amounts, the
allocations other than those from reserves, are credited to major head ‘8449-
Other Deposits-Subventions from Central Road Fund’, by per contra debit to the
major head ‘3054- Roads and Bridges’ or any other appropriate head of account
concerned. Such of the expenditure under this major head as is to be met out of
the allocations other than those from the Reserves, is set-off by transfer of the
equivalent amounts from the deposit head mentioned above.
C. Union Territories with Legislature
The amounts sanctioned to the Union Territories with Legislature are debited in
the accounts of the Central Government to the major head ‘3602- Grants-in-aid
to Union Territory Government’. This head is relieved simultaneously by transfer
of equivalent amounts from this fund.
In the books of the Union Territory Governments with Legislature these grants are credited
under the major head’1601- Grants-in-aid from Central Government. The expenditure in
reimbursement of which these grants are made, is debited to the Major head ‘3054- Roads and
Bridges’.
567
MAJOR/SUB-MAJOR HEADS MINOR HEADS
8225 Roads and Bridges Fund
01 National Highways
Permanent Bridges Fees
Fund (1)
101 National Highways Permanent Bridges Fees Fund
02 State Roads and Bridges
Fund
101 State Road and Bridges Fund
102 State Road and Bridges Fund-Investment
Account
Notes:
(I) This Fund is constituted out of the proceeds of levy of fees for services rendered
relating to the use of permanent bridges costing more than Rs.25 lakhs each, completed
and opened to traffic on or after 1st April, 1976 on National highways. The proceeds
from the fees shall initially form part of the Consolidated Fund of India under the major
head “1054”. The expenditure incurred by the State/U.T. Governments for collection of
fees shall be reimbursed to that Government at actuals for each bridge subject to a
maximum limit of 12% of the total collections effected within the State/UT and shall be
debited to the sub-head “ Cost of collection of fees payable to State Govt./U.T.
Governments’ below the major and minor heads “3054-Roads and Bridges -Fees on
National Highways permanent Bridges”
A sum equal to the amount estimated to be received during a year shall be provided for
transfer to the Fund Account by contra debit to the major head 3054 Roads and
Bridges” in the account of the Central Government, Similarly, the debit initially
appearing in accounts on account of cost of collection below the major head ‘3054”
referred to above shall also be relieved by debit to the Fund Account by contra credit to
the major head “3054”. The procedure prescribed in para 3.4 of the General Direction
shall be followed for this purpose. The amount outstanding to the credit of the Fund will
be allocated by the Central Government for development of National Highways in the
State and Union Territory Governments and the amount so allocated shall, as far as
possible, be equal to the net fees collected in the respective States/UTs under these
Rules.
The allocation so made to the States and Union Territory Governments shall be over
and above the normal plan allocation which shall be augmented to the extent of net
proceeds as stated above. The proceeds of the fees remaining unutilized at the end of a
financial year shall not lapse at the close of that financial year but shall be available for
being utilized during subsequent year or years against the individual works to be
approved by the Central Government.
568
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8226 Depreciation/Renewal
Reserve Fund
101 Depreciation Reserve Funds of Government
Commercial Departments/Undertakings (I)
102 Depreciation Reserve Funds of Government
Non-Commercial Departments (1) (2)
Notes:
(I) Please see Note (2) below the Major head 8115- Depreciation/Renewal Reserve
Funds’.
(2) This minor head is intended to record the transactions on account of
Depreciation Reserve Funds of Non-commercial Departments of Governments
like the Government Presses.
569
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8228 Revenue Reserve Funds
101 Revenue Reserve Funds (1)
102 Revenue Reserve Funds-Investment
Account
Note:
(I) The minor head is intended to record such funds as ‘Special Revenue Reserve
Fund (Gujarat)’ and similar other temporary Revenue Reserve Funds, if any, in
other States, which should be distinctly recorded under sub-heads below this
minor head.
570
MAJOR/SUB-MAJOR HEADS MINOR HEADS
8229 Development and Welfare
Funds
101 Development Funds For Educational Purposes (1)
102 Development Funds For Medical and Public
Health Purposes (2)
103 Development Funds For Agricultural Purposes (3)
104 Development Funds For Animal Husbandry
Purposes (9)
105 Sugar Development Fund
106 Industrial Development Funds (5)
107 Funds for Development of Milk Supply
108 Mining Areas Development Funds
109 Cooperative Development Funds (4)
110 Electricity Development Funds (6)
111 Capital Construction Funds
112 Port Development Funds
113 Port Development Funds-Investment Account
114 Mines Welfare Funds (7)
115 Cine- Workers Welfare Fund
119 Employment Guarantee Fund
121 Performance Award Fund
123 Consumer Welfare Fund (10)
200 Other Development and Welfare Fund (8)
Notes:
(1) This minor head will include funds like ‘University Fund’, “Library Funds’. “Scholarship
Fund’, ‘Education Cess Fund’, ‘Non - Government Schools and ‘Colleges Loan Fund
(Assam),’ ‘Fund for Development of Hindi and other State Languages’ etc., which would
be recorded under distinct sub-heads. Where any such fund is invested, the
corresponding investments should also be exhibited under a distinct sub-head.
(2) This head includes funds like Hospital Funds’ Fund for Research and development of
Haffkine Institute’, ‘Fund for development of Water Supply (Madras)’ etc.. which should
be recorded under distinct sub-heads. Where any of the funds are invested. the
corresponding investment should also be exhibited under distinct sub-head.
(3) This includes “State Agricultural Credit Relief and Guarantee Fund’, “Sugar Cane Cess
Fund’, etc. which should be recorded under distinct sub-heads. Where any of the funds
are invested, the corresponding investments should also he exhibited under distinct sub-
heads.
(4) This includes ‘State Co-operative Development Fund’.
(5) Includes ‘Industrial Loan Fund’, Industrial Research and Development Fund’. ‘Cotton
Textile Fund’ ‘Reserve Fund for protection of Sugar Industry’ etc. as distinct sub-heads.
If any of these funds are invested. the investment accounts should be exhibited under
distinct sub-heads.
571
(6) Includes ‘Special Reserve Fund-Electricity’, ‘Special Reserve Fund-Electricity Investment
Account’, etc. as distinct sub-heads.
(7) “Mica Mines Welfare Fund”, “Coal Mines Labour Housing and General Welfare Fund”,
“Coal Mines Central Rescue Station Fund”, “Kerala Mining Areas Welfare Fund” “Salt
Mines Welfare Fund” etc. will appear as distinct sub heads under this minor head.
(8) Includes ‘Defence Modernisation Fund’, Mandi Development Fund’, ‘Special
Development and Reserve Fund (Mysore, ‘Village Development Fund’, ‘Fund for village
reconstruction and Harijan uplift’, ‘Teachers, gratuity fund’, “Fund for the benefit of
cotton growers’, ‘Fishermen’s relief fund’, ‘Flood and Hue emergency fund’. ‘Sugar
Research and Labour Housing Fund’, ‘Fund for the promotion of education amongst the
educationally backward classes, etc., as distinct sub-heads.
(9) Includes ‘world food programme-maize fund’ as a distinct sub-head.
(10) The debits to Consumer Welfare Fund under this head on this account may be adjusted
by per -contra credit to sub-head ‘Deduct - Amount met from Consumer Welfare Fund’
under the minor head ‘Transfer from reserve funds’ below major heads, 3456, 3601 &
3602 which may be opened according to the need.
572
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8235 General and other Reserve
Funds
101 General Reserve Funds of Government
Commercial Departments! Undertakings
102 Zamindari Abolition Fund
103 Religious and Charitable Endowment Funds
105 General Insurance Fund (1)
106 General Insurance Fund-Investment Account (I)
107 Ethyl Alcohol Storage Facilities Fund
108 Ethyl Alcohol Effluent Disposal Facility Fund
110 Food Grains Reserve Fund
111 State Disaster Response Fund
112 State Disaster Response Fund - Investment Account
114 State Renewal Fund (4)
116 Investor Education and Protection Fund
117 Guarantee Redemption Fund
119 National Calamity Contingency Fund
120 Guarantee Redemption Fund – Investment Account
121 MUTP loan repayment reserve fund
126 Central Electricity Regulatory Commission Fund
127 Warehousing Development and Regulatory
Authority Fund
128 National Social Security Fund for Unorganized Labour
129 National Clean Energy Fund
200 Other Funds (2)
201 Other Funds-Investment Account (3)
Notes:
(1) Transactions relating to “Motor Vehicles (Third Party) Insurance Fund’ and the
corresponding investments should be shown under distinct sub-heads. Also includes
transactions pertaining to the following funds which should he recorded under
distinct sub heads.
(i) Emergency Risks (Goods) Insurance Fund. 1962
(ii) Emergency Risks (Factories) Insurance Fund, 1962
(iii) Emergency Risks (Goods) Insurance Fund, 1971
(iv) Emergency Risks (Undertakings) Insurance Fund, 1971
(v) War Risks (Marine Hulls) Re-insurance Fund, 1971
(2) Includes the following funds, which should be recorded under distinct sub-heads.
(i) Publication Fund (Assam).
(ii) Magh Mela Fund (U.P)
(iii) Nazul Fund (Lucknow).
(iv) Motor Transport Reserve Fund.
(v) State Equalisation Fund.
(vi) Silver Redemption Fund.
(3) Investments’ in respect of the various funds referred to in Note (2) if any, should he
recorded under distinct subheads under this minor head.
(4) The nomenclature of the minor head shall contain the name of the State or Union
Territory, as the case may be.
573
K. Deposits and Advances
(a) Deposits Bearing Interest
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8336 Civil Deposits
101 Security Deposits (I)
800 Other Deposits
Note:
(1) This will also record Security Deposits deposited by Emigrants prior to 14-9-87 (which
were also earning interest with the banks) under Emigration Rules, 1983 and which are
transferred by State Bank of India, Bombay and State Bank of Patiala, New Delhi to
Government Accounts.
574
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8338 Deposits of Local Funds
101 Deposits of Municipal Corporations (1)
102 Deposits of State Transport Corporations
103 Deposits of State Housing Boards
104 Deposits of other Autonomous Bodies (2)
Notes:
(1) Deposits in respect of each Municipal Corporation may be shown under a distinct sub-
head.
(2) This minor head will record interest bearing deposits of autonomous bodies which have
been declared as Local Funds. Deposits in respect of each such fund will be recorded
under a distinct sub-head.
575
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8342 Other Deposits
101 National Defence Fund
102 Deposits of Shipping Development Fund
103 “Deposits of Government Companies, Corporations
etc. (1)
104 “Coal Mines Pension Scheme, 1998”
105 “Coal Mines Deposit-Linked Insurance
Scheme,1976”
106 “Employees’ Family Pension Scheme,1971”
107 Deposits Towards Payment of Estate Duty
112 Field Deposits
113 Solarium Fund
116 Deposits of State Bank of India under NRI Bonds
Scheme.
117 Defined Contribution Pension Scheme for
Government Employees
120 Miscellaneous Deposits (2)
Notes:
(1) Deposits of each Government Company/Corporation will be recorded under a separate
sub-head.
(2) This is a residuary head, intended to record all types of miscellaneous deposits with a
distinct sub-head for each type of deposit.
576
(b) Deposits Not Bearing Interest
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8443 Civil Deposits
101 Revenue Deposits (I)
103 Security Deposits (3)
104 Civil Courts Deposits (4)
105 Criminal Courts Deposits
106 Personal Deposits (5)
107 Trust Interest Funds (6)
108 Public works Deposits
109 Forest Deposits
110 Deposits of Police Funds
111 Other Departmental Deposits
112 Deposits for purchases etc. in India (7)
113 Deposits for purchases etc, abroad (8)
114 Export Trade Deposits
115 Deposits received by Government Commercial
Undertakings
116 Deposits under various Central and State Acts (9)
117 Deposits for work done for Public bodies or
private individuals (10)
118 Deposits of fees received by Government
servants for work done for private bodies.
119 Companies Liquidation Accounts (11)
121 Deposits in Connection with Elections (13)
122 Mines Labour Welfare Deposits (14)
123 Deposits of Educational Institutions
124 Unclaimed Deposits in the G.P. Fund (15)
125 Unclaimed Savings Bank Deposits
126 Unclaimed Deposits in other Provident Funds (15)
129 Deposits on a/c of cost price of Liquor, Ganja and
Bhang
130 Provident Societies Liquidation Account (12)
800 Other Deposits (16)
Notes:
(1) Revenue deposits are made in Revenue Courts or in connection with revenue
administration.
(3) These will include earnest money deposits made by intending tenderers of the Civil
Defence Departments, and Security Deposits realised by the Police Department
under the Motor Vehicles Tax Act or other Acts. In the case of earnest money
deposits of intending tenderers of the P.W.D., these relating to successful
tenderers, where the Departmental officers of the P.W.D. desire that these
deposits should be transferred to the credit of the P.W. Department as security
deposit of contractors, they may be transferred to the minor head “P.W.D.
577
deposits’ in terms of 188 of Central Government Accounts (R & P) Rules 1983. This
head also includes cash security deposits realised under the financial rules of the
Government and Security Deposits under Emigration Rules, 1983. Cash security
deposits of subordinates of the P.W.D. realised in public works divisions will,
however, be credited under the minor head ‘public works deposits’.
(4) Under Civil Court Deposits, Supreme Court, High Courts, Small Causes Courts and
Income-tax Officers who receive such deposits may be distinguished in inner
columns.
(5) ‘Personal Deposits’ are deposits of which a banking account only is kept (not being
Civil or Criminal Court Deposits). Details such as “Wards” and “Attached Estates
Deposits” and “Trusts and Endowments” may be kept in the local accounts.
(6) This head is intended as a “Personal Deposit” for accommodating receipt on
account of interest on the securities held by the Accountants General and other
Government Officers acting as Treasurers of Charitable Endowments under the
Charitable Endowments Act, and also for making payment of arrears of interest
etc. from out of the accretions and balances lying at the credit of this head.
(7) This head is intended to record inter-alia the deposits received from Municipalities
and other outside bodies etc., on account of value of stores purchased by them
through the Director General of Supplies and Disposals of Government of India or
other Central stores purchases organisations etc. in the State Government.
(8) Amounts deposited in respect of purchase and procurements under foreign
Credit/Loan agreements are adjusted under a sub-head “Purchases under
Credit/Loan agreements”, while those relating to other purchase and
procurements, viz., through the I.S.M. etc. are taken to a sub-head “Other
purchases.” Suitable detailed heads may be opened for each Credit/Loan
agreements wherever necessary. Another subhead “Miscellaneous” is intended to
account for the rupee deposits made by the State Electricity Boards on account of
inspection charges.
(9) Deposits in respect of each” Act” may be shown under a distinct sub-head, such as
“Deposits under Section 22-D of Minimum Wages Act, 1948”, “Deposits under the
Contract Labour (Regulations and Abolition) Act, 1970”, “Deposits of the surplus
estates of deceased officers, deserters and others of the Indian Army”, “Deposits
under the Bombay Public Conveyance Act”, etc.
(10) Sums received in advance from Municipalities or other bodies financially
independent of Government for payment of compensation for land acquired for
such bodies are credited to this head. Fees deposited by the Indian Nationals for
procurement of Educational Certificates etc. for them from the Bangladesh
authorities (Through Indian High Commission in Bangladesh) will also be recorded
under this minor head.
(11) This head is intended to record the credits on account of unclaimed dividends and
undistributed assets of companies in official or voluntary liquidation.
578
(12) This head receive the sums made over by the liquidators to the Superintendent of
Insurance under Section 93(5) of the Insurance Act, 1938. If within a period of five
years from the date on which any sums have been made over to the Superintendent of
Insurance an order of a Court of competent jurisdiction has not been obtained at the
instance of any claimant to such sums for their disposal, the said sums shall become the
property of Government.
(13) The deposits under this minor head are to be classified under the following sub-
heads:
I. Deposits made by candidates for State/Union Territory Legislature.
2. Deposits made by candidates for Parliament
3. Deposits made for election petitions.
4. Deposits made for election appeal.
5. Deposits made by Candidates for Presidential/Vice Presidential Elections.
(14) Deposits on account of the Coal, Mica and Other Mines may be shown under distinct sub
heads.
(15) The sums lying at the credit of the subscribers in these Provident Funds, of which
payments have not been taken within the prescribed period after they become payable
under the P.F. rules, should be transferred to these heads at the end of each year, and
dealt with under the ordinary rules relating to deposits. namely that action shall be
taken to lapse all deposits to Government. keeping in view the provisions of Rule 189 of
Central Government (Receipt and Payment) Rules, 1983 or Rule 635 of C.T.Rs. or the
corresponding provisions in the State Treasury Rules/Codes etc. The amount should by
transfer be credited to the head of account “0075-Misc. General services-unclaimed
deposits”, after keeping a note in the Register of deposits against the relevant items.
(16) This residuary minor head includes all other categories of deposits, which cannot be
brought under the other distinct minor heads under this major head. These include
“Deposits of the District Chowkidar Reward Fund, Assam”, “Deposits of the Assam
Village Development Fund”, “Deposits of the Coal field Recruiting Organisation”,
“Municipal Taxes on Government Residential Buildings”, “Sinhastha Mela Fund (MP)”,
“Official Receivers Remuneration Fund”, “Cash Deposits of retiring Government
servants” etc. Separate sub-heads may be opened for each of these deposits, under this
minor head.
579
MAJOR I SUB-MAJOR HEADS MINOR HEADS
8448 Deposits of Local Funds
101 District Funds
102 Municipal Funds
103 Cantonment Funds
105 State Transport Corporation Funds
107 State Electricity Boards Working Funds
108 State Housing Boards Funds
109 Panchayat Bodies Funds (1)
110 Education Funds
111 Medical and Charitable Funds
112 Port and Marine Funds
120 Other Funds (2)
Notes:
(1) Includes funds such as “Panchayat Samiti Funds”, “Village Panchayat Funds”, “Zila
Parishad Funds” etc. which may be exhibited under distinct sub-heads.
(2) Includes all other miscellaneous funds such as “Town and Bazar Funds” which may be
shown under distinct sub-heads.
580
MAJOR I SUB-MAJOR HEADS MINOR HEADS
8449 Other Deposits
102 Cement Regulation Account
103 Subventions from Central Road Fund (1)
104 Deposits of Mines Provident Fund
105 Deposits of Market Loans (3)
108 Deposits of Local Bodies for discharge of Loans (2)
109 Levy Sugar Price Equalization Fund
110 Personal injuries (Compensation and Insurance) Fund
111 Drug Prices Equalization Fund
112 Coconut Development Fund
113 Oil-seeds and Vegetable Oil Development Fund;
114 Advance Deposits for IDA Aided Projects (6)
115 Advance Deposits for IBRD Aided Projects (7)
117 Advance Deposits for IFAD Aided Projects (8)
118 Advance Deposits for Japanese grants aided
project (9)
119 Advance Deposits for ADB assisted Projects (10)
120 Miscellaneous Deposits (4)
Notes:
(1) See Note (I) below the major head “8224 Central Road Fund”.
(2) Represents deposits of Sinking Funds created by local bodies for discharge of loans
taken from Government.
(3) Subscriptions received towards various market loans floated by the state/Central
Governments are initially recorded under this minor head. pending eventual transfer to
the major head “Internal Debt of the State Governments/Central (Government Market
Loans” on receipt of details from the Reserve Bank of India. Bombay.
(4) This residuary minor head is intended to record transactions on account of deposits
which cannot be accommodated under any of the other minor heads under this major
head. Separate sub-heads may be opened for each type of such deposits.
(5) The following are the authorised sub heads under this minor head.
(i) Transition Account under Indo-US Agreement,1974.
(ii) Cooley Account under the Indo-US Agreement. 1974.
(iii) Rupee Account under the Indo-US Agrecment.1974.
(iv) Dollar Denominated Account under the Indo-US Agreement.1974.
(6) Each IDA Project will be shown as sub-head.
(7) Each 113R1) Project will be shown as sub-head with detailed head there under as IBRD
Loan No.
(8) Each IFAD Project will be shown as sub-head as IFAD Credit No. …………… etc.
(9) Each Japanese Grants aided Project will be shown as sub-head as Trust Account No.
…………….. (JPY) …………….. etc.
(10) Each ADB Project will be shown as a sub-head as “ADB Loan No. ………………… etc.
581
(4) Advances
MAJOR/SUB-MA JOR HEADS MINOR HEADS
8550 Civil Advances
101 Forest Advances
102 Revenue Advances (1)
103 Other Departmental Advances(2)
104 Other Advances(3)
Notes:
(1) Will be divided under two sub heads with details as follows
Sub-Heads Detailed Heads
Advance for Survey Advances for boundary pillars.
Operations
Revenue Survey Advances.
Talukdari settlement advances.
Cost of survey marks.
Cost of boundary marks
recoverable from landholders.
Cost of boundary marks pending
completion of survey operation.
Excise Advances Abkary Advances
(2) Separate sub heads may be opened for each type of advance granted for
departmental purposes. Separate sub heads may be opened for departmental
advances granted by High Commission for India in London.
(3) Includes advances for rest camps granted by Civil Officers for marching of troops
and advances to the families for deceased Government servants under the
provisions of Rule 262 (2) of GFRs 1963 or other similar provisions of State
Financial Rules. This will also include transactions of the nature of Special
Advances. For each such advance, a separate sub-head may be opened.
582
(b) Suspense
MAJOR I SUB-MAJOR HEADS MINOR HEADS
8658 Suspense Accounts (1)
101 Pay and Accounts Office-Suspense (2)
102 Suspense Account (Civil) (3)
107 Cash settlement Suspense Account (4)
108 Public Sector Bank Suspense (5)
109 Reserve Bank Suspense-Headquarters (6)
110 Reserve Bank Suspense-Central Accounts Office (7)
111 Departmental adjusting account (8)
112 Tax Deducted at Source (TDS) Suspense (9)
113 Provident Fund Suspense
115 Suspense Account for purchases etc. abroad (10)
117 Transactions on behalf of the Reserve Bank (11)
119 Additional Wages Deposit Suspense Account (10)
120 Additional Dearness Allowance Deposit
Suspense Account (old) (10)
121 Additional Dearness Allowance Deposit
Suspense Account (new) (10)
123 A.I.S Officers’ Group Insurance Scheme (12)
124 Payments on behalf of Central claims
organisation-Pension and Provident Fund (10)
129 Material Purchase settlement suspense Account (13)
134 Cash Settlement between Accountant General,
Jammu and Kashmir and other State
Accountants General.
135 Cash Settlement between Accountant General,
Sikkim and other State Accountants Genera!.
136 Customs Receipts awaiting transfer to the Receipt
Head
Notes:
(1) This major head will be operated by Central Government Ministries/Departments
(excepting Defence, Railways, Posts and Telecommunications), State Governments and
Union Territories Governments/Administrations. The amounts placed under various
suspense minor heads below this major head will be cleared by minus debit or minus
credit as the case may be.
(2) This head is intended for the initial record of inter-Governmental transactions arising in
the books of a Central P.A.O. separated Accounts Officers of Union Territories, and by
Accountants General where the other party involved is a P.A.O. Separate sub-heads
“Transactions adjustable (Name of the Central PAO/State Accountant General / Railways
/Defence/ Posts/Telecommunication Accounts Officer concerned) will be opened under
this minor head for each Accounts Officer with whom transactions are to be settled. This
minor head is not to be operated in cases where the transactions of Receipts and
Payments that are eventually to be credited or debited under Consolidated Fund
excepting the transfer of outstanding balances under HBAJMCA from one
Ministry/Department to another. For such cases General Directions No. 2.3 and 3.1 may
please be referred to. P.A.O. Supply would continue to operate this minor head as
hithertofore.
583
(3) Minor Head is subdivided into
(a) Treasury Suspense
(b) Objection Book Suspense
(c) Outstation Pay Bills for March
(d) Unclassified Suspense
(e) Cheques cancelled but paid
(1) Other Miscellaneous items
(g) Account with Railways
(h) Account with Defence
(i) Account with Posts
(j) Account with Telecommunication
(k) Account with Accountant General
(1) H.B.A. Suspense
(m) Motor conveyance Advance Suspense
(n) N.D.F. Suspense
(o) Un-credited items under e-payments
Sub-head (a) is meant to be operated upon in the books of Accountant General to
accommodate provisionally difference noticed between figures incorporated in Treasury
Lists of Payments/Cash Accounts, and the corresponding schedules of
payments/receipts accompanying thereto, which could not be rectified at the stage of
incorporation of the figure of the list of Payments/Cash Account in the Detail Book.
Cases where the schedules themselves are wanting along with the supporting vouchers
etc. may also be adjusted under this sub-head. The amounts initially kept under this
sub-head will be cleared and taken to the heads of accounts concerned when the
differences are settled on receipts of necessary clarifications/wanting schedules etc.
from the Treasury Officers.
Sub-head(b) will be operated upon by compilation sections of A.G.’s Offices when
during the course of compilation of vouchers with reference to the Schedules of
payments from treasuries, vouchers are found wanting and thereby a difference is
credited between the Schedule of totals and total of the vouchers compiled. By
operating on this head, response by minus debit should be made in the classified
Abstracts to the full amount of the debit earlier given to the head ‘Departmental
Adjusting Account’ (equal to the totals of Treasury Schedules). The amounts initially
taken under this sub-head, will be cleared minus entries under this sub-head by per
contra debit to the head of account concerned. Sub-head(c) is meant for initial
recording of expenditure on account of payment of outstation pay allowances etc. for
March by hank drafts issued in the month of March which is to he adjusted against the
final head of account in the accounts for the month of April. Such initial debits will be
cleared by affording minus debits.
Sub-head(d) will be operated upon by Accountants General to adjust provisionally items
received through the Inward Settlement Account from other Accountants General / Pay
and Accounts Officers for which full particulars/vouchers etc. are wanting.
Sub-head(e) will be operated in circumstances where the original cheque had been
cancelled and fresh cheque in lieu thereof had been issued but later on the original
cheque had been found to have been encashed. This sub-head will be cleared by
recovery of the amount from the payee or otherwise written off.
584
Sub-head (g), (h), (i) and 6) are meant to be operated only in the State Section of the
books of an Accountant General for affecting settlement of transactions with Railways,
Defence, Posts and Telecommunication arising in his books. Detailed heads
corresponding to each Accounts Officer or Railways / Defence / Posts /
Telecommunications with whom transactions are required to be settled by each
Accountant General may be opened under these sub-heads according to actual
requirements. Sub-head (k) will be operated upon by the Accountant General of U.T.
Governments/Administrations in the Central Section for initial accounting and
subsequent settlement of transactions originating in their accounts which are finally
adjustable in the accounts of another Accountant General.
The heads at (I) and (in) will be operated upon for adjustments of missing credits/debits
of House Building Advance/Motor conveyance Advances relating to pre-
departmentalization period on the basis of collateral evidence. These Heads will also be
operated upon in the Accounts of State Governments for adjusting the missing
credit/debit of H.B.A./M.C.A. of the State Government Employ fees adjusted on
collateral evidence basis. The sub-head at (n) will be operated by all the Civil Accounts
Officers including Accountants General in whose books the N.D.F. collections appear as
deduction from the salary etc. bill of the Government servants. This head will be cleared
by issue of cheque/demand draft in favour of the R.B.1.
The sub-head at (o) will be operated upon by PAOs to account for the un-credited items
under E Payments, received from the accredited bank. This head shall be cleared by
issuing cheques to the concerned parties or otherwise in consultation with DDO
concerned
(4) Central (Civil) From 1-4-93, this minor head will not be operated for fresh transactions
by the Central Pay and Accounts Offices excepting Cabinet Secretariat. However, this
head will be operated for clearing the old balances. State Government
This minor head will be used for settlement or transactions between public works
divisions rendering accounts to the same Accountant General and will be operated in the
State Books receiving compiled accounts from the Public Works Divisions. The intention
is that this minor head will exclusively be operated upon initially as a transitory head by
a Works Division which renders services/makes supplies to another Works Division (or
accept some receipts/revenue on behalf of another Division pending issue of cheques or
Bank Drafts by it to the Division clearance thereof by it on receipt of cheque or bank
draft from the recipient Division or pending concerned). For the detailed procedure to
be followed in this regard a reference is invited to Appendix 7 to C.P.W A. Code.
(5) This minor head will be operated upon by Central Government’s Pay and Accounts
Offices which are banking with Public Sector Banks. Amounts of cheques issued by the
concerned PAO and by cheque drawing D.D.Os in account with the PAO, paid by the
accredited Public Sector Bank will be credited to this minor head by affording per contra
minus credit to ‘8670- Cheques and Bills etc. Amount of receipts scrolls by the Public
Sector Banks will be debited to this minor head by affording corresponding credit to the
relevant receipt heads. On receipt of the monthly statement of transactions from the
R.B.I. (C.A.S.) Nagpur credits and debits under this minor head will be cleared by the
Principal Accounts Office by affording minus credits and minus debits to the extent of
amounts adjusted on account of these transactions in the books of the R.B.I. This minor
585
head has been introduced with a view to keep apart total amount of the transactions
which have occurred at Public Sector Banks but which are yet to be adjusted against the
Central Government Account maintained by the R.B.l. (C.A.S.) Nagpur.
The progressive balances outstanding on credit and debit sides under the minor head
Public Sector Banks Suspense in the books o the Principal Accounts Officer concerned
will represent respectively the payments and receipts of the Ministry/Department
handled by its accredited Public Sector Bank for which either settlement remains to be
effected between the Public Sector Bank and the Reserve Bank of India or non-
clearances there from by the Principal Accounts Offices due to non-receipts of monthly
statement (s) of transactions from the RBI CAS, Nagpur before the close of the monthly
accounts of relevant month. Causes for the said non-settlement will generally be (i)
delay in receipt of memorandum transaction (s) by link bank from branch banks, (ii)
delay or omission on the pa of link banks in including the amount of branch bank
memorandum in their daily advice to Reserve Bank of India, (iii) difference between
amounts indicated in branch bank memo (which gets reflected in link bank advice) and
the correct amounts of cheques paid / receipt challans scrolled and (iv) erroneous
classification of transactions of a Ministry/Department against another
Ministry/Department in its advice (s) by a branch or link bank of a Public Sector Bank
which handles transactions of more than one Ministry/Department. Similarly, in the
monthly Civil Accounts of the Government of India consolidated by the Controller
General of Accounts. progressive figures of credit and debit balances outstanding under
the head ‘Public Sector Bank Suspense’ will give a total picture thereof relating to all
Civil Ministries/Departments put together.
(6) This head will be operated by Accountants General in their State Section of accounts and
by Accountants General of U.T. Governments / Administrations in their Central Section
of account in connection with debits and credits appearing in hank scrolls on account of
cash settlement of inward accounts received by him on account of inter-Government
transactions from a separated Pay and Accounts Office or Accounts Officers of Defence,
Railways, Post and Telecommunication pending adjusting of the accounts received from
the other party. Separate sub-heads “Transactions adjustable by (Name of the Central
PAO/Defence/Railways/Posts/ Telecommunication Accounts Officer) “shall be opened
under this major head for each Accounts Officer with whom the transactions are to be
settled. The amounts so adjusted will be cleared by minus debit or minus credit. as the
case may he.
(7) This minor head is credited by the Principal Accounts Office etc at the time of issuing
advices to the Reserve Bank of India. Central Accounts Section . Nagpur to effect
transfer from the balances of Central Government (Civil) to that of the State
Government (except J&K and Sikkim Governments) in connection with payment of
loans. Grants-in-aid. State Government share of Income-Tax. Union Excise duty etc. by
debiting the concerned heads in their books. [his Suspense head will he cleared by
means of a minus credit by per contra credit to the head “8675 - Deposits with Reserve
Bank - Central Civil” on receipt subsequently of the clearance memo from the Reserve
Bank of India, Central Accounts Section. Nagpur. At the time of State Accountant
General advises the Reserve Bank of India, Central Accounts Section, Nagpur with a
copy to the Principal Accounts office of the Ministry/Department concerned. On receipt
of the advice the Central Accounts Office of the Reserve Bank of India, Nagpur debits
the balances of State Government and passes on the credit to the Central Government
586
under intimation to the Principal Accounts Office concerned On receipt of the copy of
the advice from the Accountant General and/or the intimation from Central Accounts
Office of the Reserve Bank of India, the Principal Accounts Office credits the appropriate
loan/interest head by contra debit to ‘Reserve Bank Suspense - Central Accounts Office’.
On receipt of clearance memo from the Reserve Bank, the Principal Accounts Office links
it with the copy of the advice from the A.G. and /or intimation from the Reserve Bank
and clears the suspense head by “minus “ debit by per contra debit to the head “8675
Deposits with the Reserve Bank - Central Civil” by means of a Transfer Entry. The State
Accountant General debits this suspense head on receipt of copy of advice from the
Principal Accounts Office of the Union Ministry/ Department in State Section of his books
by per contra credit to the relevant minor heads under the appropriate major head. At
the time of issue of an advice for repayment of loan and payment of interest thereon to
the Reserve Bank of India, Central Accounts Section, Nagpur, the State Accountant
General debits the relevant State head of Account by per contra credit to this suspense
head. This suspense head will be cleared by means of minus credit on receipt of
clearance memo from the Reserve Bank by credit to “8675 - Deposits with Reserve Bank
. States - CAS Reserve Bank”.
(8) This head will be operated only by State Accountants General. This head is intended for
the provisional adjustment of departmental receipts and payments which are entered by
the treasury in separate Schedules. The amounts so adjusted are cleared by minus
credit and minus debit afforded through the Departmental Classified Abstract in which
the transactions are finally brought to account. This head is also used for the provisional
adjustment of inter- departmental transfers.
(9) This minor head is intended to accommodate receipts on account of income tax etc.
deducted at source, while effecting payments of interest on State Government
securities, of salary bills of State Government employees, of pension bills etc. by State
Treasury officers/State Pay and Accounts Officers/ other Departmental Officers who
render compiled accounts of State Government as well as from interest payments on
State Government securities made at Public Debit offices of the R.B.I in the books of
State Accountants General to enable them to settle transactions with Zonal Accounts
Officers concerned of C.B.D T by means of Cheques/Bank Draft.
(10) These heads have been retained for the purpose of clearing old balances.
(11) Receipts and payments relating to Reserve Bank of India appearing in Government
accounts should be credited or debited in the first instance to this minor head and under
the appropriate sub-head from among those specified below:
Receipts
I. Renewals and enfacement fees on UP. Notes.
II. Commission for management of Public Debt.
III. Brokerage commission etc. on new loans.
IV. Postage and telegram charges and out of pocket expenses in connection with
new loans
V. Postage and telegram charges reimbursed to Public Debt office
VI. Miscellaneous.
VII. Balance due from the Reserve Bank
VIII. Cost of note forms
587
Payments
IX Charge for remittance of treasure:
(a) Police escort charges.
(b) Cost of boxes cart and coolie hire etc.
(c) Pay and allowance of pardars.
(d) Railway and Steamer freights.
X Dividend on Reserve Bank Shares
XI Miscellaneous.
XII Balance due to the Reserve Bank.
Transactions on account of Reserve Bank occurring at Treasuries or Sub-treasuries
should be carried by the State Government in whose Jurisdiction the Treasury is
situated, until they are cleared by the Accountant General / Pay and Accounts Officer
Department of Economic Affairs) with the Reserve Bank. Transactions brought to
account under this head by adjustment in Accounts Offices should be classified as
Central or State according as the Office of the origin is Central or State.
Explanation :- Charges for remittances of treasure for which the Reserve Bank of India
is liable. include charges for keeping currency chests supplied with sufficient notes and
coins. Charges for remittance of small coins between regular Small Coin Depots and
treasuries and sub-treasuries where there are currency chests charges for remittance of
uncurrent coins when sent separately.
(12) Deductions/recoveries towards Central Government Employees Group Insurance
Scheme made from A.I.S. Officers of a State cadre shall he classified under the subhead
“Subscriptions” pending adjustment by State Accountant General against advance
payments made by the State Governments to the Central Government. - The advance
payments made by the State Governments to the Centre Government shall be classified
under the sub-head payment to Central Government of the subscriptions in respect of
A.l.S. Officers Group Insurance Scheme.
(13) (a) Centre
This Minor Head will be operated for direct purchases of stores in cases where payment
has not been made in the same month in which stores have been received. This Minor
Head will be cleared when cheque is issued to the Supplier/Contractor. Unclaimed
balances for more then three complete account years under this Minor Head shall
becleared by credit to Revenue.
However, in exceptional cases as referred to in Rule 140 of General Financial
Rules, 2005, where indents have to be projected to DGS&D, the payment made to PAO
(Supply) by the PAO of the Division will be classified as minus credit under a distinct
sub-head “Payment for purchases through DGS&D” under this minor head in the books
of the PAO. On receipt of stores, the Divisions will credit the value of stores under a
distinct sub-head “Purchase pending payment/adjustment under this minor head per
contra Debit to Suspense Stock”. The PAO memo when received from the office of the
PAO, the Divisions after verifying the correctness of the amount with reference to
materials received will credit to the sub-head “Payment for purchases through DGS&D”
below this minor head per contra minus credit to the sub-head “Purchases pending
payment/adjustment” under which credit was originally given on receipt of the
materials. The credits under the sub-head “Payment for purchases through DGS&D
appearing in Divisional Accounts on account of adjustment of PAO Memos will be paired
off/netted with the minus credit under this sub-head given by the PAO of the Division.
588
(b) State
The cost of stores received either by purchase or through inter-divisional transfers, shall
be accounted for initially under this suspense head in all cases where the payment had
not been made in the same month of receipt of stores. This head shall be cleared by a
contra entry (minus credit) on making payment to the supplier/Division supplying stores.
Unclaimed balances for more than three complete account years under this minor head
shall be cleared by credit to revenue.
589
(c ) Other Accounts
MAJOR/SUB-MA JOR HEADS MINOR HEADS
8670 Cheques and Bills
101 Pre-audit cheques (1)
102 Pay and Accounts Offices cheques
103 Departmental Cheques(2)
104 Treasury Cheques
105 I.R.L.A. Cheques
Notes:
(1) This head is operated only by State Accountants General
(2) Any Civil Department other than Public Works and Forest Departments authorised to
draw money on cheques will operate this head.
590
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8671 Departmental Balances (1)
101 Civil
Note:
(1) These accounts receive debit for the cash balance held by departmental officers outside
the generally available cash balances.
591
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8672 Permanent Cash Imprest
101 Civil
592
MAJOR / SUB-MAJOR BEADS MINOR HEADS
8673 Cash Balance Investment
Account
101 Cash Balance Investment Account(1)
Notes:
(1) This minor head is intended for the record of transactions connected with temporary
investments of cash balance e.g. in short term loans or other Government securities.
Long term investments in industrial or commercial concerns etc. should not be
accommodated under this minor head, but routed through the Consolidated Fund. In
the Central Accounts this head is debited with the amounts expended on the purchase
of securities, and on the cancellation of the loans, the nominal value of the cancelled
securities is debited to “Internal Debt’ etc. by per contra credit to this head to the
extent of the purchase price originally debited to it. The difference, if any will be added
to or deducted from interest on cash balance investment under ‘0049-Interest Receipts’.
Similarly, any profit or loss arising out of the transfer of securities held in the investment
account is adjusted by addition to or deduction from the amount of the said interest,
the sale proceeds being credited to this head to the extent of the purchase price. This
minor head will include investment of surplus cash balances of High Commission for
India in United Kingdom.
593
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8674 Security Deposits made by
Govt.
101 Security Deposits made by Government (1)
Note:
(1) This head is sub-divided into
(a) Security amounts deposited with Courts
Security deposits made by Government departments to Higher/Appellate Courts
to obtain ‘Stay orders’ on the decree awarded by Lower Courts (the amounts of
such deposits being equivalent to or related to the decretal amounts), as a
condition precedent to the grant of such stay orders on the lower court’s decree,
will be recorded under this sub head. Amounts deposited in Supreme Court of
India as security for the costs of respondents in Appeals filed by Governments
against the decision of High Courts, will also be recorded under this sub-head.
Suitable detailcd heads may be opened to indicate the nature of the case.
(b) Security Deposits with (name of the organisation,)
Security Deposits made by Government with the statutory organisations like
State Electricity Boards, Corporations, Municipalities etc. in terms of Ministry of
Finance O.M.NO. F.8(l) -E.II.A/68 dated 24th July, 1968 (0.1. Decision No. 3
below para 258 to GFRs) shall be recorded under this sub head by indicating the
name of the organisation.
594
MAJOR I SUB-MAJOR HEADS MINOR HEADS
8675 Deposits with Reserve Bank
101 Central- Civil (1) (2)
106 States (1) (3)
107 Central-Civil-Market Stabilization Scheme (4)
108 Union Territory Governments
Notes:
(1) This is merely an adjusting head and records the net results of cash transactions and
adjustment with the Reserve Bank pending eventual transfer to the sector “N. Cash
Balance-Deposits with the Reserve Bank”.
(2) This will be divided into four sub-heads
(a) Reserve Bank (IIQ)
(b) Reserve Bank (PSB)
(c) Reserve Bank (CAO)
(d) Reserve Bank (Other nominated banks – private sector banks)
They are intended to be used for recording (i) the effect of transactions taking place at
branches of RBI functioning as primary Bank of the Ministry/Department concerned (ii)
the effect of transactions taking place at branches of Public Sector Banks functioning as
primary Bank of the Ministry/Department concerned and (iii) the effect of advices issued
by PAOs/Accountants General etc. in favour of Principal Accounts Offices on RBI, CAS at
Nagpur for monetary settlement through its books respectively.
(3) This will be divided into the following sub heads:
(a) Treasury (b) Head Quarters and (c) CAS-Reserve Bank.
(4) The minor head will be divided into the following sub-heads:
(a) Dated Securities
(b) Treasury Bills
595
(d) Accounts with Governments of Foreign Countries
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8679 Accounts with Governments
of Other Countries
The name of a each foreign country with which
account is to be settled be a minor head.
Separate sub-heads may be opened for
transactions originating in Civil, P&T, Defence,
Railway accounts under each minor head(1).
Notes:
(1) A separate detailed head may be opened for each State Accounts Office in Pakistan
where required, in the accounts of State-Governments, which operate, on this head.
596
(e) Miscellaneous
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8680 Miscellaneous Govt.
Accounts
101 Ledger Balance Adjustment Account (I)
102 Writes-off from Heads of Account closing to
balance (2)
Notes:
General-This Major Head should not be operated upon for effecting adjustments
towards “Proforma” corrections to balances of earlier years (in cases where provisions
of Rule 38 of Government Accounting Rules. 1990 are not attracted). wherein either (a)
a head closing to balance vis-a-vis a head closing to Government account are involved
or (b) correction of a balance under a head (closing to balance), purely as an
accounting device is involved as such adjustments cannot he effected by means of a
Transfer Entry in the monthly accounts. Relevant contra entry of such “proforma”
correction (s) shall directly enter the “Government Account” forming part of the
“Summary of Balances “ prepared as at the end of each financial year and exhibited in
the appropriate Statement of the Finance Accounts of the Union/State Government.
Contra effect of ‘proforma ‘adoption of balances should also be similarly included in the
“Government Account” referred to in the previous sentence.
(1) Balances which are to be transferred/ stepped down from certain heads in the Public
Account of the Government e.g. from the minor heads “Sinking Funds and “Other
appropriations” below the Major Head “8222 Sinking Funds’ (vide notes I and 2 below
that Major Head) or from any other debt, deposit, remittances head governed by similar
orders are required to be adjusted against this minor head.
(2) This minor head is intended to accommodate “Writes off from heads of account closing
to balance sanctioned by the authorities competent to do so in connection with book-
keeping errors or other cases in terms of Rule 38 of Government Accounting Rules,
1990.
597
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8782 Cash Remittances and
adjustments between
officers rendering accounts
to the same Accounts
Officer
101 Cash Remittances between Treasuries and
Currency Chests
102 Public Works Remittances (1)
103 Forest Remittances (1)
104 Remittances of Govt. Commercial Undertakings
105 Reserve Bank of India Remittances (2)
108 Other Departmental Remittances (3)
110 Miscellaneous Remittances
118 Pay and Accounts office Remittances
120 Mines Labour Welfare Remittances (5)
Notes:
(1) This minor head is intended to record transactions of Public Works Officers with
Treasury and Other Officers of the Civil Departments (including Forest Department)
within the same circle of Account. Transactions originating in other circles of
account arc also passed on to Public Works Officers by the Accountants General
through this head. This head is sub-divided into the following sub-heads (viz.):
I. Remittances into Treasuries/Banks
II. Public Works/Forest Cheques
III. Other Remittances
(a) Items adjustable by Civil
(b) Items adjustable by Public Works
In the case of Public Works Divisions of the Central Government, the Sub
Head III (b) will not be operated for fresh transactions from 1.4.1993. However,
this subhead will be operated for clearing the old outstanding PAO Memos prior to
1.4.1993.
In case of State PWD, this Sub-Head would be operated as hitherto-fore.
IV. Transfers between Public Works/Forest Officers. If a Public Works Officer
deals with Treasuries in account with another Accounts Officer, the
transactions on account of remittances into such treasuries and cheques
drawn on such Treasuries are classified as pertaining to the sub-head “III--
Other Remittances (b) Items adjustable by Public Works”. The sub-head
“Transfers between Public Works Officers” is intended for settlement of
transactions between Public Works Divisional Officers rendering Account to
the same Accountant General, who have not switched over to the system of
‘Cash Settlement” (See Note 2 below major head ‘8658 Suspense
Accounts”).
598
(2) [his head records transactions connected with the drawing and encashment of
Telegraphic transfers and drafts on Reserve Bank Account, including transactions
relating to Security deposit interest drafts and Dividend Warrant payment orders issued
by the Bank.
(3) This head is intended for remittances between Treasuries and the Departmental
Accounts. A separate sub-head may be opened for each department which has been
allowed to have this facility such as ‘Opium’, “Excise’. ‘Customs’ etc.
(5) Separate sub-heads may be opened for “Coal” and other Mines labour Welfare
Remittances.
599
(b) Inter Government Adjustment Accounts
MAJOR / SUB-MAJOR HEADS MINOR HEADS
8786 Adjusting Account between
Central and State
Governments
A Separate Minor Head for each State Government and
Central Government and a Minor head ‘Other Items’ may
be opened
600
MAJOR / SUB-MAJORHEADS MINOR HEADS
8793 Inter State Suspense
Account
A Separate Minor lead for transactions between any
two States
601
N. Cash Balance
MAJOR/SUB-MAJOR BEADS MINOR HEADS
8999 Cash Balance (1)
101 Cash in treasuries
102 Deposits with Reserve Bank
103 Deposits in other Banks
104 Remittances in Transit-Local
105 Remittances in Transit-Foreign
Note:
(1) See Note (1) and (2) below major head ‘8675-Deposits with Reserve Bank’.
602
APPENDIX - XII
(see paragraph 13.2.2)
PROFORMA-I
Number Statement
G.O.Ms.No.______, Finance (SMPC) Department, Dated:
Estimating Officer :
Major Head :
Sub-Major Head :
Minor Head :
Sub-Head :
(Rupees thousands)
Sl. Item Total No. Pay DA Sumptury Interim HRA Medical Encashment Leave C.C.A. Total
No. of Allowance Relief Reimbursement of Earned Travel
Employees Leave Concession
010/011 010/013 010/014 010/015 010/016 010/017 010/018 010/019 010/012
1 2 3 4 5 6 7 8 9 10 11 12 13
1. Establishment - Permanent
(Non-Gazetted
Category wise)
2. Establishment - Temporary
(Non-Gazetted
Category wise)
Total
3. Officers - Permanent
(Gazetted Category)
4. Officers - Temporary
(Gazetted Category)
Total
Grand Total
603
PROFORMA-II
Number Statement
G.O.Ms.No.______, Finance (SMPC) Department, Dated:
GRANTS-IN-AID TOWARDS SALARIES - 310/311
Estimating Officer :
Major Head :
Sub-Major Head :
Minor Head :
Sub-Head :
(Rupees thousands)
Sl. Item Total No. Pay DA Sumptury Interim HRA Medical Encashment Leave C.C.A. Total
No. of Allowance Relief Reimbursement of Earned Travel
Employees Leave Concession
1 2 3 4 5 6 7 8 9 10 11 12 13
(Category wise)
------------------------------------------------------------------------------------------------------------------------------------------------------------
Total
------------------------------------------------------------------------------------------------------------------------------------------------------------
Grand Total
------------------------------------------------------------------------------------------------------------------------------------------------------------
604
PROFORMA-III
Number Statement
G.O.Ms.No.______, Finance (SMPC) Department, Dated:
WORK CHARGED ESTABLISHMENT IN ENGINEERING DEPARTMENT 270/274
Estimating Officer :
Major Head :
Sub-Major Head :
Minor Head :
Sub-Head :
(Rupees thousands)
Sl. Item Total No. Pay DA Sumptury Interim HRA Medical Encashment Leave C.C.A. Total
No. of Allowance Relief Reimbursement of Earned Travel
Employees Leave Concession
1 2 3 4 5 6 7 8 9 10 11 12 13
(Category wise)
------------------------------------------------------------------------------------------------------------------------------------------------------------
Total
------------------------------------------------------------------------------------------------------------------------------------------------------------
Grand Total
------------------------------------------------------------------------------------------------------------------------------------------------------------
605
PROFORMA-IV
Number Statement
G.O.Ms.No.______, Finance (SMPC) Department, Dated:
CONTACT APPOINTMENTS
Estimating Officer :
Major Head :
Sub-Major Head :
Minor Head :
Sub-Head :
(Rupees thousands)
Sl. Name of the Department No. of Posts G.O.No. & Date Remuneration Total Amount required Remarks
No. Outsource through for appointment per month for for the year for each
Agencies/ Contact on outsourcing each category category for full year
basis - Category Contract (No. of persons x
wise monthly remuneration x
12 months)
1 2 3 4 5 6 7
606
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-C) DEPARTMENT
ANDHRA PRADESH CIVIL SERVICES
(CLASSIFICATION, CONTROL AND APPEAL)
RULES, 1991
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ABSTRACT
Andhra Pradesh Civil Services (Classification Control and Appeal) Rules,
1991 - lssued.
GENERAL ADMINISTRATION (Services-C) DEPARTMENT
G.O.Ms.No.487 Dt. 14-9-1992
Read the following:
1. G.O.Ms.No.1376, G.A. (Rules) Department, dt.28·11-63.
2. G.O.Ms.No.490, G.A. (Ser.C) Department, dt.8-8-91.
3. Published in Part I No.235 Extraordinary A.P. Gazette, dt.1-7·92.
***
ORDER:
The Officer on Special Duty appointed by the Government to
examine whether any amendments are required to various Acts and
Rules relating to the conduct and discipline of Government servants has
examined the provisions of the Andhra Pradesh Civil Services
(Classification Control and Appeal) Rules, 1963, keeping in view of the
suggestions made by the Commissioner for departmental enquiries and
also of the Government, and then submitted a report to the Government.
The Government after careful consideration of the suggestions made by
him have decided to issue the Andhra Pradesh Civil Services
(Classification, Control and Appeal) Rules, 1991, in super-session of the
rules issued in the G.O, first read above as amended from time to time.
2. The following Notification will be published in the Andhra Pradesh
Gazette.
NOTIFICATION
In exercise of the powers conferred by the proviso to article 309 of
the Constitution of India and of all other powers hereunto enabling the
Governor of Andhra Pradesh hereby makes the following rules, in
supersession of the Andhra Pradesh Civil Services (Classification Control
and Appeal) Rules, 1963 issued in G.O.Ms.No.1376, G,A. (Rules) Dept.
dated the 28th November, 1963 and published in supplement to Part-I of
the Andhra Pradesh Gazette, dated the 30th January, 1964.
RULES
PART - I - GENERAL
(1) Short title and commencement:-
(1) These rules may be called the Andhra Pradesh Civil Services
(Classification, Control and Appeal) Rules. 1991,
(2) They shall come into force on and after the expiration of three months
from the date of publication of these rules in the Andhra Pradesh Gazette.
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Interpretation.
(2) In these rules, unless the context otherwise requires:-
(a) appointing authority in relation to a Government servant means:-
(i) the authority which actually made the temporary or officiating
or substantive appointment as the case may be, of the
Government Servant to the post held by him at the time of
initiation of disciplinary proceeding, or
(ii) the authority which is, under the rules regulating the
recruitment to the post which the Government servant for the
time being holds, competent to make an appointment.
Whichever authority is higher;
(b) 'Commission' means the Andhra Pradesh Public Service Commission.
(c) 'Disciplinary Authority' means the authority competent under these
rules to impose on a Government Servant any of the penalties
specified in rule 9 or rule 10.
(d) 'Government' means the Government of Andhra Pradesh.
(e) 'Government Servant' means a person who
(i) is a member of a Civil Service of the State or holds a Civil
post in connection with the affairs of the State, whether
temporary or permanent, appointed, thereto before, on or
after the date specified in rule 1 and includes such
Government Servant whose services are temporarily placed
at the disposal of the Government of India, the Government
of another State, or a company, corporation or organisation
owned or controlled by Government, or a local or other
authority, notwithstanding that his salary is drawn from
sources other than the Consolidated fund of the State;
(ii) is a member of a Civil Service of, or holds a Civil post under
the Government of India or the Government of another State
and whose services are temporarily placed at the disposal of
Government;
(iii) is in the service of a local or other authority and whose
services are temporarily placed at the disposal of
Government;
(f) 'Governor' means Governor of Andhra Pradesh;
(g) 'major penalty' means any of the penalties specified in clauses (vi) to
(x) (both inclusive) of rule 9 ;
(h) 'minor penalty' means any of the penalties specified in clauses (i) to
(v) (both inclusive) of rule 9 and in rule 10;
(i) 'Service' means a Civil Service of the State;
(j) 'State' means the State of Andhra Pradesh.
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Application.
(3) (1) These rules shall apply to every Government Servant except
(a) persons in casual employment,
(b) persons subject to discharge from service on less than one
month's notice.
(c) persons for whom special provision is made, in respect of
matters covered by these rules, by or under any law for the
time being in force or in any rule or by or under any contract
or agreement entered into by or with the previous approval of
the Government before or after the commencement of these
rules, in regard to matters covered by such special
provisions,
(d) members of the All India Services.
(2) If any doubt arises -
(a) whether these rules apply to any person, or
(b) whether a person to whom these rules apply belongs to a
particular service, or as to which of the two or more services is
the Service to which such person belongs, the matter shall be
referred to the Government whose decision shall be final.
Power to exclude from operation
(4) Notwithstanding any thing in rule 3, the Governor may, by notification
published in the Andhra Pradesh Gazette, exclude, wholly or in part,
from the operation of these rules, the holder of any post or, the holders
of any class of posts, in respect of whom the Governor declares that
the rules cannot suitably be applied and these rules shall thereupon to
the extent of such exclusion, cease to apply to them accordingly.
PART II - CLASSIFICATION
Classification of Services:
(5) (1) The Civil Services of the State, the members of which are
subject to these rules, shall be classified as follows:
(a) the State Services; and
(b) the Subordinate Services.
(2) A member of the civil service of the State and every person holding a
civil post under the State whose services are placed at the disposal of
any company, corporation, organisation or local authority by the
Government or by any competent authority shall, for the purposes of
these rules, be deemed to be a member of such civil service or be
deemed to hold such civil post, notwithstanding that his salary is drawn
from a source other than the Consolidated Fund of the State.
Constitution of State Services
(6) The State Services shall consist of the services specified in Schedule I
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to these rules and includes any other services that may be notified or as
the case may be constituted by Government from time to time.
Constitution of Subordinate Services
(7) The Subordinate Services shall consist of the services specified in
Schedule II to these rules and include any other services that may be
notified or as the case may be constituted by Government from time to
time.
(G.O.Ms.No. 516, G:A. (Ser. C) Dept., Dt. 6-12-99)
PART III - SUSPENSION
Suspension
(8) (1) A member of a Service may be placed under suspension from
service.
(a) where disciplinary proceeding against him is contemplated or is
pending, or
(b) where in the opinion of the authority competent to place the
Government servant under suspension, he has engaged himself in
activities prejudicial to the interest of the security of the State; or
(c) where a case against him in respect of any criminal offence is under
investigation, inquiry or trial:
The proviso omitted, (G.O.Ms.No.417, GA (Ser,C) Dept., dt: 24-08-94)
"(d) A Government Servant may be placed under suspension from service
even if the offence for which he was charged does not have bearing on
the discharge of his official duties".
(G. O. Ms. No. 27, G.A. (Ser. C) Dept., Dt. 24-1-2002.)
(2) A Government servant shall be deemed to have been placed under
suspension by an order of the authority competent to place him under
suspension.
(a) With effect from the date of his detention, if he is detained in custody,
whether on a criminal charge or otherwise for a period exceeding forty-
eight hours ;
(b) with effect from the date of his conviction if, in the event of a
conviction for an offence, he is sentenced to a term of imprisonment
exceeding forty-eight hours and is not forthwith dismissed or removed or
compulsorily retired consequent to such conviction.
Explanation:- The period of forty-eight hours referred to in clause (b) of
this sub-rule shall be computed from the commencement of the
imprisonment after the conviction and for this purpose intermittent
periods of imprisonment, if any shall be taken into account.
"(c) the order of suspension cease to be operative as soon as the criminal
proceedings, on the basis of which the Government Servant was arrested
and released on bail, are terminated",
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(G.O. Ms. No. 27, G.A.(Ser.C) Dept., dt: 24.1.2002)
(3) Where a penalty of dismissal, removal or compulsory retirement from
service imposed upon a Government servant under suspension is set
aside in appeal or on revision or review under these rules and the case is
remitted for further inquiry or action or with any other directions, the order
of his suspension shall be deemed to have continued in force on end from
the date of the original order of dismissal, removal, or compulsory
retirement and shall remain in force until further orders.
(4) Where a penalty of dismissal, removal or compulsory retirement from
service imposed upon a Government servant is set aside or declared or
rendered void, in consequence of or by a decision of a court of law and
the authority competent to impose the penalty, on a consideration of the
circumstances of the case, decides to hold a further inquiry against him
on the allegations on which the penalty of dismissal, removal or
compulsory retirement was originally imposed, the Government servant
shall be deemed to have been placed under suspension by the authority
competent to impose the suspension from the date of the original order of
dismissal, removal or compulsory retirement and shall continue to remain
under suspension until further orders:
Provided that no such further inquiry shall be ordered unless it is
intended to meet a situation where the court has passed an order purely
on technical grounds without going into the merits of the case.
(5) (a) An order of suspension made or deemed to have been made
under this rule shall continue to remain in force until it is modified or
revoked by the authority which made or is deemed to have made the
order or by an authority to which that authority is subordinate.
(b) Where a Government servant is suspended or is deemed to have
been suspended, whether in connection with any disciplinary proceeding
or otherwise, and any other disciplinary proceeding is commenced
against him during the continuance of that suspension, the authority
competent to place him under suspension may, for reasons to be
recorded by him in writing, direct that the Government servant shall
continue to be under suspension until the termination of all or any of such
proceedings.
(c) An order of suspension made or deemed to have been made under
this rule may , at any time, be modified or revoked by the authority which
made or is deemed to have made the order or by any authority to which
that authority is subordinate.
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PART IV - PENALTIES AND DISCIPLINARY AUTHORITIES
Penalties
9. The following penalties may, for good and sufficient reasons and
as hereinafter provided, be imposed on a Government servant, namely:-
Minor Penalties
(I) Censure;
(ii) Withholding of promotion;
(iii) deleted vide G.O.Ms.No. 335, G.A.(Ser.C) Dept., dt: 4.8.2005.
(iv) withholding of increments of pay without cumulative effect
(G. O. Ms. No. 205, GA (Ser. C) Dept., dt. 5-6-98);
(v) (a) suspension, where a person has already been suspended
under rule 8 to the extent considered necessary;
(v) (b) Reduction to a lower stage in the time scale of pay for a
period not exceeding three years, without cumulative effect
and not adversely affecting his pension;
(G.O. Ms. No. 373, G.A. (Ser.C) Dept., dt: 6.12.2003)
Major Penalties
(vi) withholding of increments of pay with cumulative effect
(G.O.Ms.No. 205, GA (Ser.C) Dept., dt. 5-6-98);
(vii)(a)save as provided for a in clause (v) (b), reduction to a lower
stage in the time scale of pay for a specified period, with
further directions as to whether or not the Government servant
will earn increments of pay during the period of such reduction
and whether on the expiry of such period, the reduction will or
will not have the effect of postponing the future increments of
his pay;"
(vii)(b)reduction to lower time-scale of pay, grade, post or service
which shall ordinarily be a bar to the promotion of the
Government servant to the time-scale of pay, grade, post or
service from which he was reduced, with or without further
directions, regarding conditions of restoration to the grade or
post or service from which the Government servant was
reduced and his seniority and pay on such restoration to that
grade, post or service;"
(G.O. Ms. No. 373, G.A. (Ser.C) Dept., dt: 6.12.2003)
(viii) compulsory retirement;
(ix) removal from service which shall not be a disqualification for
future employment under the Government;
(x) dismissal from service which shall ordinarily be a
disqualification for future employment under the Government.
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Provided that, in every case in which the charge of acceptance from
any person of any gratification, other than legal remuneration, as a motive
or reward for doing or forebearing to do any official act is established, the
penalty mentioned in clause (ix) or clause (x) shall be imposed.
Provided further that in any exceptional case and for special
reasons to be recorded in writing, any other penalty may be imposed.
Explanation:- The following shall not amount to a penalty within the
meaning of this rule, namely-
(i) non-promotion whether in a substantive or officiating capacity,
of a Government servant in a class, category or grade of the
service, after consideration of his case on merit, to a higher
class, category or grade in the same Service to which he is
eligible;
(ii) reversion of a Government servant from a department in which
he is on deputation to his parent department or to a post not
lower than the post on which he holds a lien or a suspended
lien, for administrative reasons unconnected with his work or
conduct;
(iii) replacement of the· services of a Government servant, whose
services had been borrowed from the Government of another
State or the Central Government or an authority under the
control of the Government of another State or the Central
Government or the authority from which the services of such
Government servant had been borrowed;
(iv) stoppage or postponement of increment of a Government
Servant on account of extension of probation under rule 26 in
Part-II of the Andhra Pradesh State and Subordinate Service
Rules;
(v) reversion of a Government Servant, appointed on probation to
any other Service, grade or post to his permanent Service,
grade or post during or at the end of the period of probation in
accordance with the terms of his appointment or the rules and
orders governing such probation.
(vi) reversion of a Government servant officiating in a higher
service, grade or post to a lower service, grade or post, on the
ground that he is considered to be unsuitable for such higher
service, grade or post or on any administrative ground
unconnected with his conduct.
(vii) withholding of increments of pay of a Government servant for
his failure to pass any departmental examination in accordance
with the rules or orders governing the service to which he
belongs or post which he holds or the terms of his
appointment;
(viii) termination of the services of a Government Servant appointed
on probation, during or at the end of the period of his
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probation, in accordance with the terms of his appointment or
the rules and orders governing such probation;
(ix) discharge of a Government Servant engaged under contract, in
accordance with the terms of his contract;
(x) discharge of a Government Servant appointed otherwise than
under contract, to hold a temporary appointment, on the
expiration of the period of the appointment;
(xi) compulsory retirement of a Government servant in accordance
with the provisions relating to his superannuation or retirement
under sub-rules (2) and (2A) of rule 3 of the Andhra Pradesh
Liberalised Pension Rules, 1961 or under rules 292, 293 and
293A of the Hyderabad Civil Services Rules or under the
Andhra Pradesh Government Servant's Premature Retirement
Rules, 1975 or under Article 465(2) or under Note I to Article
465A of the Civil Services Regulations or in the case of
members of the Civil Service of the erstwhile Hyderabad
Government, compulsory retirement before completion of 30
years or 25 years of qualifying service according as the
members of the service is governed by the Revised Pension
Rules, 1951 or by the rules in force before that date, as the
case may be, or the corresponding provisions thereof.
Other penalties
10. In addition to the penalties specified In rule 9 and
notwithstanding anything therein, the following penalties may, for good
and sufficient reasons and as hereinafter provided, be Imposed, namely:-
(i) fine, on a member of the Andhra Pradesh Last Grade Service
and on a person holding any of the posts specified in
Appendix-I to these rules;
(ii) suspension for a period not exceeding fifteen days-
(a) on Forest Guards;
(b) on directly recruited members of the Andhra Pradesh
Police Subordinate Service and the Andhra Pradesh
Special Armed Police Service.
(c) on Station Officers, Engineers Sub-Officers, Leading
Fireman, Driver-Mechanics, Driver-Operators, Firemen-
Machanlcs, Firemen and equivalent ranks of the
Andhra Pradesh Fire Subordinate Service:
Provided that the penalty may be imposed on Government Servants
mentioned in sub-clauses (b) and (c) only if the penalty of reduction to a
lower grade, post or time-scale or to a lower stage in the same time-scale
cannot be imposed.
Disciplinary Authorities in respect of State Services
11. (1) The High Court of Andhra Pradesh may impose on members
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of the Andhra Pradesh State Judicial Service, any of the penalties
specified in clauses (i) to (vii) of rule 9;
Provided that the High Court of Andhra Pradesh may impose on
Judicial, First Class Magistrates any of the penalties specified in rule 9.
(2) (i) The Commissioners concerned may impose on Mandal
Revenue Officer, Assistant Superintendents of Excise (including
Chemical Examiner in the cadre of Assistant Superintendent of Excise),
Deputy Commercial Tax Officers and Assistant Directors of Survey and
Land Records, any of the penalties specified in clauses (i) to (v) of rule 9.
(ii) The District Collector may impose on Mandal Revenue Officers
the penalties of (a) censure, (b) withholding of increment for a period of
three months without cumulative effect.
(iii) (a) The Commissioner, Commercial Taxes may impose on
Commercial Tax Officers the penalties of (a) censure, (b) withholding of
increment for a period of three months without cumulative effect.
(b) The Deputy Commissioner, Commercial Taxes may impose on
Deputy Commercial Tax Officers the penalties of (a) censure, (b)
withholding of increment for a period of three months without cumulative
effect.
(iv) "(a) The Commissioner, Panchayat Raj and Rural Employment may
impose the minor penalties as specified in clauses (i) to (v) of rule 9, on
Chief Executive Officers, Zilla Parishad Deputy Chief Executive Officers,
Zilla Parishad, District Panchayat Officers and Accounts Officers of Zilla
Parishad.
(b) The Collector and District Magistrate may impose the minor penalties
as specified in clauses (i) to (v) of rule 9, on Mandal Parishad
Development Officers, Divisional Panchayat Officers, Extension Officers
(Panchayats), Extension Officers (Rural Development), executive Officers
(Gram Panchayat)".
(3) The Principal Secretary to Government, the Second Secretary to
Government, the Special Secretary to Government, the Secretary to
Government and the Secretary to Governor may impose on Section
Officers working in their respective departments, any of the penalties
specified in clauses (i) to (v) of rule 9.
"(3-A) The Principal Secretary to Government, the Second
Secretary to Government, Special Secretary to Government, the
Secretary to Government and the Secretary to Governor may impose on
the Private Secretaries to the said Secretaries to Government working in
their respective departments, any of the penalties specified in clauses (i)
to (v) of rule:9".
(G.O.Ms.No. 382, GA (Ser.C) Dept., dt.15-9-2001.)
(4)The Director of Treasuries and Accounts may impose on the
Accounts Officers, District Treasury Officers, Assistant Directors, Pension
Payment Officers and other Officers of equivalent cadre in Treasuries and
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Accounts Department, the penalties specified In clauses (i) and (iv) of rule
9;
(5) The Director of Local Fund Audit may impose on the Audit
Officers of the Andhra Pradesh Local Fund Audit Service, the penalties
specified In clauses (i) and (iv) of rule 9.
(6) The Commissioner, Endowments Department may impose on
the Deputy Commissioner and Assistant Commissioners, Endowments
Department, the penalties specified in clauses (i) and (iv) of rule 9.
Sub-rule (7) omitted.
(G.O.Ms.No. 246, GA (Ser.C) Department, dt. 13-06-1997).
(8) The Director of Municipal Administration may impose on
Municipal Commissioners of the Andhra Pradesh Municipal
Commissioners Subordinate Service any of the penalties specified in
clauses (i) to (iv) of rule 9.
(9) The Director of Agriculture may impose on the Deputy Directors
of Agriculture, the penalty specified in clause (i) of rule 9.
(10) (i) The Director, Bureau of Economics and Statistics or the
District Collector may impose on District Statistical Officer, the penalty
specified in clause (i) of rule 9.
(ii) The Director, Bureau of Economics and Statistics may impose
on Assistant Directors, any of the penalties specified in clauses (i), (ii), (iv)
of rule 9.
(11) The Director, Commerce and Export Promotion may impose on
Assistant Directors and Section Officers in categories II and III of the
Andhra Pradesh Central Store Purchase Service, any of the penalties
specified in clauses (i) to (iv) of rule 9.
(12) The Commissioner of Labour may impose on Assistant
Commissioners of labour, any of the penalties specified in clauses (i), (ii),
(iv) of rule 9.
(13) The Inspector-General of Registration and Stamps may impose
on District Registrars (including Assistant Inspector-General), any of the
penalties specified in clauses (i), (ii), (iv) of rule 9.
(14) The Commissioner/Director of Fisheries may impose on
Deputy Directors of Fisheries, any of the penalties specified in clauses (i)
to (iv) of rule 9.
(15) The State Port Officer, Andhra Pradesh may impose on
Assistant Engineer for Marine Works at minor ports, the penalty specified
in clause (i) of rule 9.
(16) (i) The Director of School Education may impose on Officers in
Class II of the Andhra Pradesh Educational Service, any of the penalties
specified in clauses (i), (ii), (iv) of rule 9.
(ii) The Director of Higher Education may impose on Deputy
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Directors of Higher Education, Chief Academic Guidance Officer in the
State Council for Educational Research and Training, Hyderabad and
Principals of Government Degree Colleges, any of the penalties specified
in clauses (i), (ii), (iv) of rule 9.
(iii) The Director of Adult Education may impose on Deputy
Directors of Adult Education and District Adult Education Officers, the
penalty specified in clause (i) of rule 9.
(17) (I) The Director of Medical Education may impose on Civil
Assistant Surgeons, any of the penalties specified in clauses (i) to (iv) of
rule 9.
(ii) The Principals of Medical Colleges may impose on Civil
Assistant Surgeons of Clinical and Non-Clinical Specialties any of the
penalties specified in clauses (i), (ii), (iv) of rule 9.
(iii) The Superintendents of General Hospitals attached to Medical
Colleges may impose on Civil Assistant Surgeons of Clinical Specialties
and Civil Assistant Surgeons belonging to the Specialties of Bio-
Chemistry, Pathology and Micro-Biology, any of the penalties specified in
clauses (i). (ii), (iv) of rule 9.
(iv) The Superintendents of the District Headquarters Hospitals may
impose on Civil Assistant Surgeons working in the District Headquarters
Hospitals, any of the penalties specified in clauses (i), (ii), (iv) of rule 9.
(v ) The District Medical and Health Officers may impose on Civil
Assistant Surgeons working in the Hospitals in the Districts other than
those working in the District Headquarters Hospitals, any of the penalties
specified in clauses (i), (ii), (iv) of rule 9.
(18) (i) The Director of Public Health may impose on Statistician
and Medical Officer (Maternity and Child Health) Grade-II, any of the
penalties specified in clauses (i) to (vii) of rule 9.
(ii) The Director of Health and Family Welfare may impose on Civil
Assistant Surgeons in the Public Health Department, any of the penalties
specified in clauses (i) to (iv) of rule 9.
(19) (i) The Director of Animal Husbandry may impose on members
in classes III and IV of the Andhra Pradesh Animal Husbandry Service,
any of the penalties specified in clauses (i) to (iv) of rule 9.
(ii) The Regional Director or Deputy Director may impose on
Veterinary Officers, the penalties specified in clauses (i) to (iv) of rule 9.
(20) (i) The Superintendent of Engineer, (Irrigation) may impose all
minor penalties and major penalty of stoppage of annual grade
increments with cumulative effect on Assistant Executive Engineer and
Deputy Executive Engineer (Irrigation).
(ii) the Engineer-in-Chief (Irrigation) may impose all other major
penalties as specified in rule 9 of these rules on Assistant Executive
Engineer and Deputy Executive Engineer (Irrigation).
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(G.O.Ms.No. 353, G.A. (Ser.C) Dept., dt: 18.11.2003)
Earlier position
(20) The Engineer-in-Chief (Irrigation) may impose on-
(a) Assistant Engineers, Irrigation Department and Junior
Superintendents, Public Works Workshop, the penalty specified in clause
(i) of rule 9, and
(b) The Non-Technical Personal Assistant in his office, any of the
penalties specified in clauses (i) to (vii) of rule 9.
(21) The Chief Engineer (Electricity) may impose on-
(a) Assistant Engineers, Store Superintendents, Chief Accountants
and Deputy Chief Accountants under his control, the penalty specified in
clause (i) of rule 9; and
(b) the Non-Technical Personal Assistant in his office, any of the
penalties specified in clauses (i) to (vii) of rule 9.
(22) The Engineer-in-Chief (R&B) may impose on Deputy Executive
Engineers (R&B), the penalty specified in clause (i) of rule 9.
23. (i) The Superintendent Engineer, (Public Health) may impose all
minor penalties and major penalty of stoppage of annual grade
increments with cumulative effect on Assistant Executive Engineer and
Deputy Executive Engineer (Public Health).
(ii) The Engineer-in-Chief (Public Health) may impose all other
major penalties specified in rule 9 of these rules on Assistant Executive
Engineer and Deputy Executive Engineer (Public Health).
(G.O. Ms. No. 353, G.A. (Ser.C) Dept., dt: 18.11.2003)
Earlier position
(23) The Chief Engineer, Public Health may impose on Assistant
Engineers and Municipal Engineers, Grade II and Municipal Engineers,
Grade I (Telangana), the penalty specified in clause (i) of rule 9.
(24) (i) The Chief Engineer (General & Panchayati Raj) may impose
on Deputy Executive Engineers of the Panchayati Raj Engineering
Service, the penalties specified in clauses (i) and (iv) of rule 9.
(ii) The Superintending Engineer (Panchayati Raj) may impose on
Assistant Executive Engineers of the Panchayati Raj Engineering
Service, any of the penalties specified in clauses (i) to (iv) of rule 9.
(25) (i) The Deputy Inspector-General of Police or an officer of
corresponding rank may impose on -
(a) Deputy Superintendent of Police, Assistant Commissioner of
Police, Assistant Commandant, Andhra Pradesh Special Police, Deputy
Superintendent, Police Communications and Technical Assistant to
Police Transport Officer, any of the penalties specified in clauses (i) to (iv)
of rule 9; and
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(b) Inspector of Police, Reserve Inspector, Armed Reserve,
Reserve Inspector, Andhra Pradesh Special Police, Inspector of Police,
Shorthand Bureau, Inspector of Police Communications, Inspector of
Police Transport Organisation, Inspector of Women Police, any of the
penalties specified in rule 9.
(ii) The Superintendent of Police or an officer of corresponding rank
may also impose on Inspector of Police, Reserve Inspector of Armed
Reserve, Reserve Inspector of Andhra Pradesh Special Police, Inspector
of Police, Shorthand Bureau, Inspector of Police Communications,
Inspector of Police Transport Organisation, Inspector of Women Police,
any of the penalties specified in clauses (i) to (iv) of rule 9.
(26) The General Manager, District Industries Centre or an officer
not lower in rank than a Joint Director of Industries, who is the Head of
the District Industries Centre may impose on a member of service holding
a post included in category III of the Andhra Pradesh Industries Service,
the penalties specified in clauses (i) and (iv) of rule 9.
(a) The Principal Chief Conservator of Forests may impose on
Assistant Conservator of Forests any of the penalties
specified in clauses (i), (ii) and (iv) of rule 9.
(G.O.Ms.No. 496, GA (Ser.C) Dept., dt. 29-11-96)
(b) The Commissioner of Industries may impose on officers of
the Industries Department upto and including the Officers of
the rank of Joint Directors of Industries, any of the penalties
specified in clauses (i) to (v) of rule 9.
(G.O.Ms.No. 247, GA (Ser.C) Dept., dated 16-06-1997)
(c) The Controller, Legal Metrology may impose on the Assistant
Controllers, Legal Metrology any of the penalties specified in
clauses (i) to (v) of rule 9.
(d) the Commissioner and Director, Handloom & Textiles may
impose on Deputy Director (Handloom & Textiles) the
penalties specified in clauses (i) and (iv) of Rule 9,"
(G.O.Ms.No. 359, GA (Ser.C) Dept., dt. 7-09-98).
(e) The Director of Prosecution may impose any of the penalties
specified in clauses (i) to (v) of rule 9 on all categories of
Andhra Pradesh Prosecution Services except Additional
Director of Prosecution.
(G.O. Ms. No. 206, G.A. (Ser.C) Dept., dt: 16.7.2003)
(27) Without prejudice to the foregoing provisions;
(i) every Head of Department may impose on a member of the
State Services under his control, the penalty specified in clause (iii) of rule
9, except in the case of each member holding a post immediately below
his rank; and
(ii) every Head of Department declared to be the appointing
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authority may impose on a member of the State Service holding a post at
first level or at second level under his control, any of the penalties
specified in clauses (i) to (viii) of rule 9.
(G.O.Ms.No. 428, GA (Ser.C) Dept., dt. 13-10-1999).
"(iii) The Special Chief Secretary and Chief Commissioner of Land
Administration may impose any of the penalties specified in clause (ix)
and clause (x) of rule 9 on Mandal Revenue Officers",
(G.O.Ms.No.231, GA (Ser.C) Dept., dt. 7-6-2005).
Government's power to impose penalties on members of State
Services
(12) Notwithstanding anything in rule 11, the Government may
impose any of the penalties specified in rule 9 on members of the State
Services.
Authorities competent to suspend members of State Service
(13) The authority which may place under suspension under rule 8
members of the State Services mentioned in column (1) of the table
below shall be the authority mentioned in column (2) thereof;
Table
Class of members of the State Authority which may place under
Service suspension under rule 8.
(1) (2)
1. Members of the State Judicial High Court of Judicature of Andhra
Service. Pradesh at Hyderabad
2. Mandal Revenue Officers Commissioners concerned.
(Tahsildars) (including Mandal
Revenue Officers, Civil Supplies),
Assistant Civil Supply Officers (Civil
Supplies), Assistant Excise
Superintendents (including
Chemical Examiner) and Deputy
Commercial Tax Officers.
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(1) (2)
"2-A.Mandal Parishad Development Collectors and District Magistrate.
Officers, Divisional Panchayat
Officers, Extension Officers
(Panchayats), Extension Officers
(Rural Development), Executive
Officers (Gram Panchayats)
The District Collectors are empowered to place the Mandal Revenue
Officers (Tahsildar Cadre) under suspension for a period of three months
and to obtain the approval of the Commissioner of Land Revenue, if the
suspension period has to be extended beyond the period of three months.
(G.O.Ms.No. 533, GA (Ser.C) Dept., dated 06-12-1997).
3. Section Officers In the Chief Secretary to Government,
Departments of Secretariat and Principal Secretary to Government,
Governor's Secretariat. Second Secretary to Government,
Secretary to Government, Special
Secretary to Government or the
Secretary to Governor, as the case
may be.
3(A). Private Secretaries to Chief Secretary to Government,
Secretaries to Government in the Principal Secretary to Government,
Departments of Secretariat and Second Secretary to Government,
Governor's Secretariat. Secretary to Government, Special
Secretary to Government or the
Secretary to Governor, as the case
may be.
(G.O.Ms.No.382 GA (Ser,C) Department, dated: 15-9-2001)
"4. (i) The Assistant Executive Executive Engineer Irrigation
Engineer, Irrigation
(ii) The Deputy Executive Superintendent Engineer (Irrigation)
Engineer, Irrigation
(G.O. Ms. No. 353, G.A. (Ser.C) Dept., dt: 18.11.2003)
Earlier Position
4, Deputy Executive Engineers and Engineer-in-Chief, Irrigation
Assistant Executive Engineers in Department.
Irrigation Department, and Junior
Superintendents, Public Works
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Workshops.
5. Asst. Research Officer In the Chief Engineer incharge of
Engineering Research Department. Engineering Research Department.
6. (i) Deputy Executive Engineers, i. Engineer-in-Chief (R & B).
Assistant Executive Engineers,
Roads & Buildings Department.
(ii) Non-Technical Personal Asst. to ii. Chief Engineer concerned to
the Chief Engineer (Roads & whom the Non-Technical Personal
Buildings). Assistant is attached.
7. (i) The Assistant Executive Executive Engineer (Public Health)
Engineer, Public Health
(ii) The Deputy Executive Superintendent Engineer Public
Engineer, Public Health Health
(G.O. Ms. No. 353, G.A. (Ser.C) Dept., dt: 18.11.2003)
Earlier Position
7. Deputy Executive Engineers Chief Engineer (Public Health)
(Public Health) Mechanical Expert
Superintendent and Chemist,
Drainage and Disposal work.
8. Deputy Executive Engineer of Chief Engineers (General & PR.)
Panchayat Raj Engineering
Department, Non-Technical
Personal Assts. to the Chief
Engineer (General. & P.R.)
9. Civil Assistant Surgeons and Director of Medical Education or
Health Officers. Inspector General of Prisons if the
misconduct relates to professional
duties of jail discipline.
10. Statistical Officers and Medical Director of Medical Education.
Officers (Maternity and Child
Health), Grade-II.
11. Lay Secretaries and Treasurers Director of Medical Education or
in Government Medical Institutions. Director of Indian Medicine and
Homeopathy as the case may be.
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12. Members in Class IV of the Director of Animal Husbandry.
Andhra Pradesh Animal Husbandry
Service.
13. Omitted (G.O.Ms.No. 246,
G.A, (Ser.C) Dept., Dt.13-06-1997.)
14. Inspector of Factories, Inspector of Commissioner of Labour.
Boilers, District Inspector of Labour,
Inspector of Evaluation and
Implementation and Administrative
Officers (Subsidised Housing Scheme).
15. Inspectors of Police, Reserve Deputy Inspector General of Police,
Inspectors, Armed Reserve, Reserve Commissioner of Police or Officers of
Inspectors of Andhra Pradesh Special corresponding rank concerned.
Police, Inspectors of Police, Shorthand
Bureau, Inspectors of Police,
Communications, Inspectors of Police
Transport Organisation, Inspector, of
Women Police.
16. Deputy Director working in the Director of Printing, Stationery and stores
Departments of Printing and in its Purchase, Hyderabad.
various wings.
"16(a) Assistant Conservator of Forests Principal Chief Conservator of Forests.
working in the Forest Department.
17(a) Other members of the State The Regional authority or where no
services holding initial Gazetted post. regional authority exists the Head of the
Department.
(b) Other members of the State Head of the department concerned.
services holding second level
Gazetted post.
[G.O.Ms.No. 428, G.A. (Ser.C) Dept., dt. 13-10-1999
Disciplinary authorities and Authorities competent to suspend, in respect of
Subordinate Services.
14. (1) (a) (i) The authority which may place a member of a Subordinate Service
under suspension under rule 8 or impose on such member the penalties specified in
clause (i) of rule 10 and clauses (i) and (iv) of rule 9 shall be his immediate superior
gazetted officer or where the appointing authority for such member is a non-gazetted
officer, such officer, or any authority to which he is subordinate;
(ii) The Executive Engineer (Irrigation) may place the Assistant Engineer (Irrigation) under
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suspension and
(iii) The Executive Engineer (Public Health) may place the Assistant Engineer (Public
Health) under suspension",
(G.O. Ms. No. 353, G.A. (Ser.C) Dept., dt: 18.11.2003)
(b) (i) The authority which may impose, on a member of a Subordinate
Service, the penalty specified in clause (iii) of rule 9 shall be the officer next above
the immediate superior gazetted officer;
(ii) The Executive Engineer (Irrigation) may impose minor penalties on Assistant Engineer
(Irrigation) and
(iii) The Executive Engineer (Public Health) may impose minor penalties on Assistant Engineer
(Public Health)
(G.O. Ms. No. 353, G.A. (Ser.C) Dept., dt: 18.11.2003)
Provided that the appointing authority or any authority to which it is
subordinate may also impose the aforesaid penalty;
Provided further that the Assistant Excise Superintendent, M.R.Os. Deputy
Commercial Tax Officer, Personal Assistant to the Superintendent of Police and
Deputy Superintendent of Police, except to the extent provided in the first proviso to
sub-rule (2), shall not exercise the powers vested in a gazetted officer under this
sub-rule; but such powers shall be exercised by Superintendent of Excise, Revenue
Divisional Officer, Commercial Tax Officer, Superintendent of Police or Additional
Superintendent of Police, as the case may be;
Provided also that in the case of the members belonging to the categories of
officers specified in Appendix-II to these rules, the authority which may impose any
of the penalties specified in clauses (i), (iii), (iv) of rule 9 or place under suspension
under rule 8 shall be as specified thereof against each such category .
(2) (i) The authority which may impose on a member of a Subordinate
Service, the penalties specified in clauses (ii), (v) to (x) of rule 9 shall be the
appointing authority or any authority to which it is subordinate:
(ii) The Superintendent Engineer (Irrigation) may impose major penalties on Assistant Engineer
(Irrigation)
(iii) The Superintendent Engineer (Public Health) may impose major penalties on Assistant
Engineer (Public Health).
(G.O. Ms. No. 353, G.A. (Ser.C) Dept., dt: 18.11.2003)
Provided that in case of the members of the Services specified in Appendix III
to these rules, the authority which may impose any of the penalties specified in rule 9
and clause (i) of rule 10, shall be as specified thereof against each;
Provided further that in case of a member of the Andhra Pradesh Police
Subordinate Service or the Andhra Pradesh Special Armed Police Service, the
authority which may impose any of the penalties specified in rule 9, shall be as
specified against each of the categories in Appendix IV;
(G.O.Ms.No. 284, G.A. (Ser.C) Department, Dated: 07-07-1997)
Provided also as that the Superintendent, Forest School, Yellandu, Forest
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Utilisation Officer, State Sylviculturist, Working Plans Officer or District Forest Officer
concerned, as the case may be or any authority to which it is subordinate, may
impose the penalty specified in clause (ii) of rule 10 on Government servants
mentioned in sub-clause (a) thereof;
Provided also that the authority specified as competent to impose the penalty
of suspension under clause (v) of the rule 9 in Appendix IV, as the case may be or
any authority to which it is subordinate may impose the penalty specified in clause
(ii) of rule 10 on Government servants mentioned in sub-clause (b) thereof;
Provided also that the Additional Director of Fire Service or the Regional Fire
Officer concerned, as the case may be, or any authority to which it is subordinate
may impose the penalty specified in clauses (ii) of rule 10 on Government servants
mentioned in sub-clause (c) thereof.
Power of appointing authority etc. to suspend members of State and
Subordinate Services.
"Provided also that the Mandal Parishad Development Officer may impose the minor penalties
and keep under suspension the Superintendent, Extension Officer (Panchayat Raj & Rural Development),
Senior Assistant, Panchayat Secretaries, Junior Assistant, Typist, Class IV employees of Mandal
Parishads as specified in clauses (i) to (v) of rule 9 of these rules".
(G.O. Ms. No. 53, G.A. (Ser.C) Dept., dt: 28.2.2004)
15. Notwithstanding anything in these rules, the appointing authority or any
authority to which it is subordinate including Government may also place under
suspension under rule 8, any member of a service to whom these rules apply.
Disciplinary authority in case of promotion or transfer of a member of a
service and on reversion or reduction there from.
16. (1) Where, on promotion or transfer, a member of a service in a class,
category or grade is holding an appointment in another class, category or grade
thereof or in another service, State or Subordinate, no penalty shall be imposed
upon him in respect of his work or conduct before such promotion or transfer except
by authority competent to impose the penalty upon a member of the service in the
latter class, category, grade or service, as the case may be. This provision shall
apply also to cases of transfer or promotion of a person from a post under the
jurisdiction of one authority to that of another authority within the same class,
category or grade;
Provided that the authority which may impose any of the penalties on a
member of the Andhra Pradesh Police Subordinate Service or the Andhra Pradesh
Special Armed Police Service or the Deputy Superintendent of Police or Assistant
Commissioner of Police in category 2 and the Inspector of Police in category 4 of the
Andhra Pradesh Police Service in cases not involving promotion or appointment by
transfer, shall be the competent authority having jurisdiction over such member at
the time of commission of such act or omission, as the case may be or any authority
to which it is subordinate;
Provided further that in case of a member of the Andhra Pradesh Police
Subordinate Service or the Andhra Pradesh Special Armed Police Service, an
Officer superior to the competent authority may, for reasons to be recorded In
writing, transfer a record of enquiry in a disciplinary case from the competent
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authority to any other authority holding the same rank for disposal.
(2) Where a person has been reverted or reduced from a State Service to a
Subordinate Service, or from one service to another or from one class, category or
grade of a service to another class, category or grade thereof, no penalty shall be
imposed upon him in respect of his work or conduct while he was a member of the
service, class, category or grade, as the case may be, from which he was reverted
or reduced, except by an authority competent to impose the penalty upon a member
of such service, class, category or grade.
Special Provision in respect of Police Officials employed in Anti-
Corruption Bureau, Vigilance and Enforcement Department and
Lokayukta and Upa-Lokayukta.
17. No member of the Andhra Pradesh Police Subordinate Service or an
Inspector of Police employed in the Anti-Corruption Bureau, the Department of
Vigilance and Enforcement, General Administration Department or under the
Lokayukta and Upa-Iokayukta shall be compulsorily retired, removed or dismissed
from service during the period of his employment in the Anti-Corruption Bureau, the
Department of Vigilance and Enforcement, General Administration Department or
under the Lokayukta and Upa-Lokayukta or for a period of three years from the date
on which he ceased to be employed therein, without the previous sanction of the
State Government;
Provided that the previous sanction of the State Government shall not be
necessary for compulsory retirement, removal or dismissal of a member of the
service or an Inspector of Police employed in the Anti-Corruption Bureau, the
Department of Vigilance and Enforcement, General Administration Department or
under the Lokayukta and Upa-Lokayukta, for any act done by him prior to his
employment therein.
Lower authority not to reopen case: higher authority can exercise
power
18. (1) Where in any case a higher authority has imposed or declined to
impose a penalty under rule 11, 12 or 14 a lower authority shall have no jurisdiction
to proceed under these rules in respect of the same case.
(2) Where in any case a lower authority has imposed a penalty or exonerated
a member of a service, it shall not debar a higher authority from exercising his
powers under these rules in respect of the same case. The order of such higher
authority shall supercede any order passed by a lower authority in respect of the
same case.
Authority to Institute proceedings
19. (1) The Government or any other authority empowered by it by general or
special order may-
(a) institute disciplinary proceedings against any Government servant;
(b) direct a disciplinary authority to institute disciplinary proceedings
against any Government servant on whom that disciplinary authority is
competent to impose under these rules any of the penalties specified
in rule 9 or rule 10.
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(2) A disciplinary authority competent under these rules to impose any of
the penalties specified in clauses (i) to (v) of rule 9 or in rule 10 may institute
disciplinary proceedings against any Government servant for the imposition of any
of the penalties specified in clauses (vi) to (x) of rule 9 notwithstanding that such
disciplinary authority is not competent under these rules to impose any of the
latter penalties .
PART - V PROCEDURE FOR IMPOSING PENALTIES
20. No order imposing any of the penalties specified in clauses (vi) to (x) of rule 9
shall be made except after an inquiry held, as far as may be, in the manner provided
in this rule and rule 21 or in the manner provided by the Andhra Pradesh Civil
Services (Disciplinary Proceedings Tribunal) Act, 1960 or the Andhra Pradesh
Lokayukta and Upa-Lokayukta Act, 1983, where such inquiry is held under the said
Acts.
(2) Whenever the disciplinary authority is of the opinion that there are grounds for
inquiring into the truth of any imputation of misconduct or misbehavior against a
Government servant, it may itself inquiry into, or appoint under this rule, as the case
may be, authority to inquire into the truth thereof.
EXPLANATION:- Where the disciplinary authority itself holds the inquiry, any
reference to the inquiring authority shall be construed as a reference to the
disciplinary authority.
(3) Where it is proposed to hold an inquiry against a Government servant under this
rule and rule 21, the disciplinary authority or the cadre controlling authority who is not
designated as disciplinary authority and who is subordinate to the appointing
authority can drawn up or cause to be drawn up.
(i) The substance of the imputations of misconduct or misbehavior into definite and
distinct articles of charge.
(ii) A statement of the imputations of misconduct or misbehavior in support of each
article of charge, which shall contain.
(a) A statement of all relevant facts including any; admission or confession made by
the Government servant.
(b) Copies of documents by which and copies of statements of witnesses by whom,
the articles of charge are proposed to be sustained.
NOTE;- Where the documents are voluminous relevant extracts of the documents
may be furnished to the Government.
(2) The disciplinary authority shall deliver or cause to be delivered to the
Government servant a copy of the articles of charge, the statement of the
imputations of misconduct or misbehavior and copies of the statements of witnesses
by which each article of charge is proposed to be sustained and shall require the
Government servant to appear before the disciplinary authority on such day and at
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such time NOT EXCEEDING TEN WORKING DAYS and submit a written statement
of his defense and to state whether he desires to be heard in person.
(5) (a) On the date fixed for appearance the Government servant shall submit the
written statement of his defense. He shall be questioned whether he pleads guilty to
the charges or not and if he pleads guilty to all or any of the articles of charges, the
disciplinary authority shall record the plea and obtain the signature of the
Government Servant thereon.
(b) Where the Government Servant appears before the disciplinary authority
and pleads not guilty to the charges or refuses or omits to plead, the disciplinary
authority shall record the plea and obtain signature of the Government servant
thereon and may decide to hold the inquiry itself or if it consider necessary to do so
appoint a serving or retired Government servant as inquiring authority for holding the
inquiry into the charges and also appoint a Government servant as Presenting
Officer to present the case in support of the articles of charge and adjourn the case
to a date not exceeding five days for the said purpose.
(c ) On the date so fixed the disciplinary authority shall by an order appoint the
inquiring authority and shall also appoint a Government servant as Presenting
Officer to present the case in support of the articles of charge.
Provided that the disciplinary authority may if it considers necessary having
regard to the facts and circumstances of the case, appoint a legal practitioner or a
legally trained Government Servant as Presenting Officer.
(d) The disciplinary authority shall serve copies of the orders appointing the
inquiring authority and the Presenting Officer on the Government servant and inform
him that he may take the assistance of any other Government Servant to present the
case on his behalf, but he may not engage a Legal Practitioner for the purpose
unless the Presenting Officer appointed by the disciplinary authority is a legal
practitioner or a legally trained Government Servant.
Provided that no Government servant dealing in his official capacity with the
case of inquiry relating to the person charged or any officer to whom an appeal may
be preferred shall be permitted by the inquiring authority to appear on behalf of the
person charged before the inquiry authority.
Provided further that the Government servant may take the assistance of
any other Government servant posted at any other station, if the inquiring authority
having regard to the circumstances of the case, and for reasons to be recorded in
writing so permits.
NOTE:- (1) The Government Servant shall not take the assistance of
any other Government servant who has pending two disciplinary cases on hand in
which he has to give assistance.
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NOTE:- (2) The Government servant shall not take the assistance of
any other Government servant who is dealing in his official capacity with the case of
inquiry relating to the Government servant charged.
The Government servant may also take the assistance of a retired
Government servant to present the case on his behalf, subject to such conditions as
may be specified by the Government from time to time by general or special order in
his behalf.
(e) The disciplinary authority shall inform the Government servant to submit
within five days a list of documents, which he requires to be discovered or produced
by Government for the purpose of his defence indicating the relevance of the
documents so required.
(f) The disciplinary authority may for reasons to be recorded in writing refuse
to requisition such of the documents as are, in its opinion, not relevant to the case.
(g) The disciplinary authority shall on receipt of the notice for the discovery or
production of documents, forward the same or copies thereof to the authority in
whose custody or possession the documents are kept with a requisition for the
production of the documents by such date as may be specified in such requisition.
(h) On receipt of the requisition referred to in sub-rule (5) (g) every authority
having the custody or possession of the requisitioned documents shall produce the
same before the disciplinary authority
Provided that if the authority having the custody or possession of the
requisitioned documents is satisfied for reasons to be recorded by it in writing that
the production of all or any such documents would be against the public interest or
security of the state, shall submit the fact to the Head of Department or to the
Secretary of the Department concerned for a decision in the matter. Such decision
shall be informed to the disciplinary authority and the disciplinary authority shall on
being so informed communicate the information to the Government servant and
withdrawn the requisition made by it for the production or discovery of such
documents.
(6) Where the Government servant to whom a copy of the article of charge has been
delivered does not submit the written statement of defence on or before the date
specified for the purpose or does not appear in person before the disciplinary
authority, the disciplinary authority may decide to hold the inquiry ex-parte or if it
considers necessary so to do, appoint an inquiry authority for the purpose.
(7) (a) The disciplinary authority shall, where it is not the inquiring authority, forward
to the inquiring authority.
(i) a copy of the articles of charge and the statement of the imputations of
misconduct or misbehavior;
(ii) a copy of the written statement of defence, if any submitted by the Government
servant;
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(iii) copies of the statements of witnesses, referred to in sub-rule (3);
(iv) copies of documents referred to in sub-rule (3);
(v) evidence proving the delivery of copies of the documents referred to in sub-rule
j(3) to the Government servant; and
(vi) a copy of the order appointing the “Presenting Officer”.
(b) The disciplinary authority shall also forward to the inquiring authority
documents received under sub-rule 5(h) as and when they are received.
(8) After receiving the documents mentioned under sub-rule 7(a) the inquiring
authority shall issue a notice in writing to the Presenting Officer and also to the
Government servant to appear before him on such day and at such time and place
specified by him which shall not exceeds ten days.
(9) (a) The presenting Officer and Government servant shall appear before the
inquiring authority on the date fixed under sub-rule (8).
(b) If the Government servant informs the inquiring authority that he wishes to
inspect the documents mentioned in sub-rule (3) for the purpose of preparing his
defence, the inquiring authority shall order that he may inspect the documents within
five days and the presenting Officer shall arrange for the inspection accordingly.
(c) The inquiring authority shall call upon the Government servant whether he admits
the genuineness of any of the documents copies of which have been furnished to
him and if he admits the genuineness of any document it may be taken as evidence
without any proof by the concerned witness.
(d) The inquiring authority shall adjourn the case for inquiry to a date not exceeding
ten days for production of evidence and require the Presenting Officer to produce the
evidence by which he proposes to prove the articles of charges.
(10) (a) On the dates fixed for recording the evidence, the oral and documentary
evidence by which the articles of charges are proposed to be proved shall be
produced by or on behalf of the disciplinary authority.
(b) The evidence shall be recorded as far as possible on day-to-day basis till the
evidence on behalf of the disciplinary authority is completed.
(c) The witnesses shall be examined by the Presenting Officer and they may be
cross-examined by or on behalf of the Government servant.
(d) The Presenting Officer shall be entitled to re-examine the witnesses on any
points on which they have been cross examined, but not on any new matter, without
the permission of the inquiring authority.
(e) The inquiring authority may also put such questions to the witnesses as it thinks
fit.
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(11) (a) If it appears necessary before the closure of the case on behalf of the
disciplinary authority, the inquiring authority may, in its discretion, allow the
presenting officer to produce evidence not included in the list given to the
Government servant or may itself call for new evidence or recall and re-examine any
witness.
(b) In such case the Government servant shall be entitled to have a copy of the list of
further evidence proposed to be produced and an adjournment of the inquiry for
three clear days before the production of such new evidence, exclusive of the day of
adjournment and the day to which the inquiry is adjourned.
(c) The inquiring authority shall give the Government servant an opportunity of
inspecting such documents before they are taken on the record.
NOTE:- New evidence shall not be permitted or called for and witness shall not
be recalled to fill up any gap in the evidence. Such evidence may be called for only
when there is an inherent lacuna or defect in the evidence which has been produced
originally.
(12) (a) When the case for the disciplinary authority is closed, the Government
servant shall be required to state his defence orally or in writing as he may prefer
and to submit a list of witnesses to be examined on his behalf for which purpose the
case may be adjourned to a date not exceeding five days.
(b) If the defence is made orally, it shall be recorded and the Government servant
shall be required to sign the record. In either case, a copy of the statement of
defence and the list of defence witness may be provided.
(c ) The case shall be adjourned to a date not exceeding ten days for production of
defence evidence.
(13)The evidence on behalf of the Government servant shall then be produced. The
Government servant may examine himself in his own behalf if he so prefers. The
witnesses produced by the Government servant shall then be examined and shall be
liable to cross-examination re-examination and examination by the inquiring authority
according to the provisions applicable to the witnesses for the discipl9inary authority.
(14) The inquiring authority may after the Government servant closes his case, and
shall, If the Government servant has not examined himself, generally question him
on the circumstances appearing against him in the evidence for purpose of enabling
the Government servant to explain any circumstances appearing In the evidence
against him.
(15)The inquiring authority may, after the completion of the production of evidence,
hear the presenting officer, if any appointed, and the Government servant, or permit
them to file written briefs of their respective cases, if they so desire.
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(16) (a) Where a disciplinary authority competent to impose any of the penalties
specified in clauses (i) to (v) of rule 9 and in rule 10 but not competent to impose any
of the penalties specified in clauses (vi) to (x) of rule 9, has itself inquired into or
caused to be inquired into the articles of any charge and that authority, having regard
to its own findings or having regard to its decision on any of the findings of any
inquiring authority appointed by it is of the opinion that specified in clauses (vi) to (x)
of rule 9 should be imposed on the Government servant, that authority shall forward
the records of the inquiry to such disciplinary authority as is competent to impose the
last mentioned penalties.
(b) The disciplinary authority to which the records are so forwarded may act on the
evidence on the record or may if it is of the opinion that further examination of any of
the witnesses is necessary in the interests of justice, recall the witnesses and
examine, cross-examine and re-examine the witnesses and may impose on the
Government servant such penalty as it may deem fit in accordance with these rules.
(17) Whenever an inquiring authority, after having heard and recorded the whole or
any part of the evidence in an inquiry ceases to exercise jurisdiction therein, and is
succeeded by another inquiring authority which has and which exercises, such
jurisdiction, the inquiring authority so succeeding may act on the evidence so
recorded by Its predecessor, or partly recorded by its predecessor, and partly
recorded by itself.
Provided that if the succeeding authority is of the opinion that further
examination of any of the witnesses whose evidence has already been recorded is
necessary in the interest of justice, it may recall examine, cross-examine and re-
examine any such witnesses in before provided.
(18)(i) After the conclusion of the inquiry a report shall be prepared and It shall
contain
(a) the articles of charge and the statement of the imputation of misconduct or
misbehavior.
(b) the defense of the Government servant in respect of each article of charge;
(c) An assessment of the evidence in respect of each article of charge;
(d) The findings on each article of charge and the reasons therefor.
Explanation:- If in the opinion of the inquiring authority the proceedings of the
inquiry establish any article of charge different from the original articles of the
charge, it may record its findings on such article of charge.
Provided that the findings on such article of charge shall not be recorded
unless the Government servant has either admitted the facts on which such article of
charge is based or has had a reasonable opportunity of defending himself against
such article of charge.
(vii) The inquiring authority, where it is not itself the disciplinary authority; shall
forward to the disciplinary authority the records of inquiry which; shall include.
(a) the report prepared by it under clause (i);
(b) the written statement of defence, if any, submitted by the Government servant;
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(c) the oral and documentary evidence produced in the course of the inquiry;
(d) written briefs, If any, filed by the Presenting officer or the Government servant or
both during the course of the inquiry and
(e) the orders, if any, made by the disciplinary authority and the inquiring authority in
regard to the inquiry.
Explanation:-.It is not necessary to have an inquiry in the manner provided
for in this rule or to hear in person in the case of reduction of rank in seniority list (A
and B lists) of Constables fit for promotion as Head Constables I in the Andhra
Pradesh Police Subordinate Service or Andhra Pradesh Special Armed Police
Service.
(vide G.O. Ms. No. 383, G.A.(Ser.C) Dept., dt: 19.12.2003)
AMENDMENTS
In rule 20, - for sub-rules (3), (4), (5), (6), (7), (10) and (12) the following shall be
substituted, namely:-
“(3) Where it is proposed to hold an inquiry against a Government servant under this
rule and rule 21, the disciplinary authority or the cadre controlling authority who is not
designated as disciplinary authority and who is subordinate to the appointing
authority can draw up or cause to be drawn up—
(i) the substance of the imputations of misconduct or misbehaviour into definite and
distinct articles of charge;
(ii) a statement of the imputations of misconduct or misbehaviour in support of
each article of charge, which shall contain;
(a) a statement of all relevant facts including any admission or confession made
by the Government servant;
(b) a list of documents by which, and a list of witnesses by whom, the articles of
charge are proposed to be sustained.
(4) The disciplinary authority shall deliver or cause to be delivered to the
Government servant a copy of the articles of charge, the statement of the
imputations of misconduct or misbehaviour and a list of documents and witnesses by
which each article of charge is proposed to be sustained and copies of the said
documents and statements of the said witnesses and shall require the Government
servant to appear before the disciplinary authority on such day and at such time not
exceeding ten working days and submit a written statement of his defence and to
state whether he desires to be heard in person.
(5) (a) On the date fixed for appearance, the Government servant shall submit the
written statement of his defence. The disciplinary authority shall ask the
Government servant whether he is guilty or has any defence to make and if he
pleads guilty to any of the articles of charge, the disciplinary authority shall record
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the plea, sign the record and obtain the signature of the Government servant
thereon. The disciplinary authority shall record findings of guilty in respect of those
articles of charge to which the Government servant pleads guilty. Where the
Government servant admits all the articles of charge, the disciplinary authority shall
record its findings on each article of charge after taking such evidence as it may
think fit and shall act in the manner laid down in Rule 21.
(b) Where the Government servant appears before the disciplinary authority and
pleads not guilty to the charges or refuses or omits to plead, the disciplinary authority
shall record the plea and obtain the signature of the Government servant thereon
and may decide to hold the inquiry itself or if it considers it necessary to do so,
appoint an inquiring authority for holding the inquiry into the charges and also
appoint a Government servant or a retired Government servant or a legal practitioner
as Presenting Officer to present the case in support of the articles of charge and
adjourn the case to a date not exceeding five days.
(c) On the day so fixed, the disciplinary authority shall serve copies of the orders
appointing the inquiring authority and the Presenting Officer on the Government
servant and inform him that he may take the assistance of any other Government
servant to present the case on his behalf, but he may not engage a retired
Government servant or a legal practitioner for the purpose unless the Presenting
Officer appointed by the disciplinary authority is one such, or, the disciplinary
authority, having regard to the circumstances of the case, so permits:
Provided that no Government servant dealing in his official capacity with the case of
inquiry relating to the person charged or any officer to whom an appeal may be
preferred shall be permitted by the inquiring authority to appear on behalf of the
person charged before the inquiring authority:
Provided further that the Government servant may take the assistance of any other
Government servant posted at any other station, if the inquiring authority having
regard to the circumstances of the case and for reasons to be recorded in writing, so
permits.
Note (1):- The Government servant shall not take the assistance of any other
Government servant who has pending two disciplinary cases on hand in which he
has to give assistance.
Note (2):- The Government servant may also take the assistance of a retired
Government servant to present the case on his behalf, subject to such conditions as
may be specified by the Government from time to time by general or special order in
this behalf.
(d) The disciplinary authority shall inform the Government servant to submit within
five days a list of documents, which he requires to be discovered or produced by
Government for the purpose of his defence indicating the relevance of the
documents so required.
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(e) The disciplinary authority may for reasons to be recorded in writing refuse to
requisition such of the documents as are, in its opinion, not relevant to the case.
(f) The disciplinary authority shall on receipt of the notice for the discovery or
production of documents, forward the same or copies thereof to the authority in
whose custody or possession the documents are kept, with a requisition for the
production of the documents by such date as may be specified in such requisition.
(g) On receipt of the requisition referred to in clause (f) of this sub-rule, every
authority having the custody or possession of the requisitioned documents shall
produce the same before the disciplinary authority:
Provided that if the authority having the custody or possession of the
requisitioned documents is satisfied for reasons to be recorded by it in writing that
the production of all or any of such documents would be against the public interest or
security of the State, shall submit the fact to the Head of the Department or to the
Secretary of the Department concerned for a decision in the matter. Such decision
shall be informed to the disciplinary authority and where the decision is to withhold
production of all or any of such documents, the disciplinary authority shall on being
so informed communicate the information to the Government servant and withdraw
the requisition made by it for the production or discovery of such documents and
where the decision is against withholding the production of all or any of such
documents, every authority having the custody or the possession of such
requisitioned documents shall produce the same before the disciplinary authority.
(6) Where the Government servant to whom a copy of the articles of charge has
been delivered does not submit the written statement of defence on or before the
date specified for the purpose or does not appear in person before the disciplinary
authority or otherwise fails or refuses to comply with the provisions of this rule, the
disciplinary authority may decide to hold the inquiry exparte or if it considers it
necessary so to do, appoint an inquiring authority for the purpose.
(7) (a) The disciplinary authority shall, where it is not the inquiring authority, forward
to the inquiring authority--
(i) a copy of the articles of charge and the statement of the imputations of
misconduct or misbehaviour;
(ii) a copy of the written statement of defence, if any, submitted by the Government
servant;
(iii) copies of the statements of witnesses, referred to in sub- rule (3);
(iv) copies of documents referred to in sub-rule (3);
(v) evidence proving the delivery of copies of the documents referred to in sub-rule
(3) to the Government servant; and
(vi) a copy of the order appointing the Presenting Officer.
(b) The disciplinary authority shall also forward to the inquiring authority
documents received under clause (g) of sub-rule (5) as and when they are received.
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(10) (a) On the date fixed for recording the evidence, the oral and documentary
evidence by which the articles of charge are proposed to be proved shall be
produced by or on behalf of the disciplinary authority.
(b) The evidence shall be recorded as far as possible on day-to-day basis
till the evidence on behalf of the disciplinary authority is completed.
(c) The witnesses shall be examined by or on behalf of the Presenting Officer
and they may be cross-examined by or on behalf of the Government servant.
(d) The Presenting Officer shall be entitled to re-examine the witnesses on any
points on which they have been cross-examined, but not on any new matter without
the permission of the inquiring authority.
(e) The inquiring authority may also put such questions to the witnesses as it
thinks fit.
(12) (a) When the case for the disciplinary authority is closed, the Government
servant shall be required to state his defence orally or in writing as he may prefer
and to submit a list of witnesses to be examined on his behalf for which purpose the
case may be adjourned to a date not exceeding five days.
(b) If the defence is made orally, it shall be recorded and the Government
servant shall be required to sign the record. In either case, a copy of the statement
of defence and the list of defence witnesses may be provided to the Presenting
Officer, if any, appointed.
(c) The case shall be adjourned to a date not exceeding ten days for production
of defence evidence.
2. In the Explanation under clause (ii) of sub-rule (18), the word ‘Armed’ shall be
omitted.
(G.O Ms. No. 337, G.A. (Ser-C) Dept., dt: 22.7.2006)
Earlier Position
Procedure for Imposing major penalties:-
20. (1) No order imposing any of the penalties specified in clauses (vi) to (x)
of rule 9 shall be made except after an Inquiry held, as far as may be, in the
manner provided in this rule and rule 21 or in the manner provided by the Public
Servants (Inquiries) Act, 1850 (Central Act 37 of 1850) or the Andhra Pradesh Civil
Services (Disciplinary Proceedings Tribunal) Act, 1960 or the Andhra Pradesh
Lokayukta and Upa-Lokayukta Act, 1983, where such inquiry is held under the said
Acts.
(2) Whenever the disciplinary authority is of the opinion that there are
grounds for inquiring into the truth of any imputation of misconduct or
misbehaviour against a Government servant, it may itself inquire into, or appoint
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under this rule or under the provisions of the Public Servants (Inquiries) Act, 1850,
is the case may be, authority to inquire into the truth thereof.
Explanation:- Where the disciplinary authority itself holds the inquiry, any
reference in sub-rule (7) to sub-rule (20) and in sub-rule (22) to the inquiring
authority shall be construed as a reference to the disciplinary authority.
(3) Where it is proposed to hold an inquiry against a Government servant
under this rule and rule 21, the disciplinary authority, or the cadre controlling
authority who is not designated as disciplinary authority and who is subordinate to
the appointing authority can drawn up or cause to be drawn up.
(G.O.Ms.No. 33, GA (Ser.C) Department, dated 24-01-1998)
(i) the substance of the imputations of misconduct or misbehaviour into
definite and distinct articles of charge.
(ii) a statement of the imputations of misconduct or misbehaviour in support
of each article of charge, which shall contain.
(a) A statement of all relevant facts including any admission or confession
made by the Government servant.
(b) A list of documents by which, and a list of witnesses by whom, the
articles of charge are proposed to be sustained.
(4) The disciplinary authority shall deliver or cause to be delivered to the
Government servant a copy of the articles of charge, the statement of the
imputations of misconduct or misbehaviour and a list of documents and witnesses
by which each article of charge is proposed to be sustained and shall require the
Government servant to submit within such time as may be specified, a written
statement of his defence and to state whether he desires to be heard in person.
(5) (a) On receipt of the written statement of defence, the disciplinary
authority may itself inquire into such of the articles of charge as are not admitted,
or, if it considers it necessary so to do, appoint under sub-rule (2), an inquiring
authority for the purpose, and where all the articles of charge have been admitted
by the Government servant in his written statement of defence, the disciplinary
authority shall record its findings on each charge after taking such evidence as it
may think fit and shall act in the manner laid down in rule 21.
(b) If no written statement of defence is submitted by the Government servant,
the disciplinary authority may itself inquire into the articles of charge or may, if it
considers it necessary to do so, appoint, under sub-rule (2) an inquiring authority for
the purpose.
(c) Where the disciplinary authority itself inquires into any article of charge or
appoints an inquiring authority for holding an inquiry into such charge, it may, by an
order, appoint a Government servant or a legal practitioner, to be known as the
"Presenting Officer" to present on its behalf the case in support of the articles of
charge.
(6) The disciplinary authority shall, where it is not inquiring authority, forward
to the inquiring authority-
(i) a copy of the articles of charge and the statement of the imputations of
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misconduct or misbehaviour;
(ii) a copy of the written statement of defence, if any submitted by the
Government servant;
(iii) a copy of the statements of witnesses, if any, referred to in sub-rule
(3);
(iv) evidence proving the delivery of the documents referred to in sub-rule
(3) to the Government servant; and
(v) a copy of the order appointing the "Presenting Officer".
(7) The Government servant shall appear in person before the inquiring
authority on such day and at such time within fifteen working days from the date of
receipt by him of the articles of charge and the statement of the imputation of
misconduct or misbehaviour, as the inquiring authority may, by a notice in writing,
specify in this behalf or within such further time, not exceeding fifteen days, as the
inquiring authority may allow.
(8) (a). The Government servant may take the assistance of any other
Government servant to present the case on his behalf, but may not engage a legal
practitioner for the purpose unless the Presenting Officer appointed by the
disciplinary authority is a legal practitioner, or, the disciplinary authority, having
regard to the circumstances of the case so permits;
Provided that no member of service dealing in his official capacity with the
case of inquiry relating to the person charged shall be permitted by the inquiry officer
or by any officer to whom an appeal may be preferred to appear on behalf of the
person charged before the enquiry officer.
Provided further that the Government servant may take the assistance of any
other Government servant posted at any other station, if the inquiring authority
having regard to the circumstances of the case, and for reasons to be recorded in
writing, so permits.
Note:- (I) The Government servant shall not take the assistance of any other
Government servant who has pending two disciplinary cases on hand in which he
has to give assistance.
Note:- (2) The Government servant shall not take the assistance of any
other Government servant who is dealing in his official capacity with the case of
inquiry relating to the Government Servant charged.
(b) The Government servant may also take the assistance of a retired
Government servant to present the case on his behalf, subject to such conditions
as may be specified by the Government from time to time by general or special
order in this behalf. (Further instructions issued vide Memo.No.657/Ser.C/94-4,
G.A. (Ser. C) Dept., dated 9-3-95).
(9) If the Government servant who has not admitted any of the articles of
charge in his written statement of defence or has not submitted any written
statement of defence, appears before the inquiring authority, such authority shall
ask him whether he is guilty or has any defence to make and if he pleads guilty to
any of the articles of charge, the inquiring authority shall record the plea, sign the
record and obtain the signature of the Government servant thereon.
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(10) The inquiring authority shall return a finding of guilty in respect of those
articles of charge to which the Government servant pleads guilty.
(11) The inquiring authority shall, if the Government servant fails to appear
within the specified time or refuses or omits to plead, require the Presenting
Officer to produce the evidence by which he proposes to prove the articles of
charge, and shall adjourn the case to a later date not exceeding thirty days, after
recording an order that the Government servant may, for the purpose of preparing
his defence:
(i) inspect within five days of the order or within such further time not
exceeding five days as the inquiring authority may allow, the
documents specified in the list referred to in sub-rule (3);
(ii) submit a list of witnesses to be examined on his behalf.
Note:-If the Government servant applies orally or in writing for the supply of
copies of the statement of witnesses mentioned in the list referred to in sub-rule
(3), the inquiring authority shall furnish him with such copies as early as possible
and in any case not later than three days before the commencement of the
examination of the witnesses on behalf of the disciplinary authority.
(iii) give a notice within ten days of the order or within such further time
not exceeding ten days as the inquiring authority may allow for the
discovery or production of any documents which are in the
possession of Government but not mentioned in the list referred to
in sub-rule (3).
Note:- The Government servant shall indicate the relevance of the
documents required by him to be discovered or produced by the Government.
(12) The inquiring authority shall, on receipt of the notice for the discovery or
production of documents, forward the same or copies thereof to the authority in
whose custody or possession the documents are kept, with a requisition for the
production of the documents by such date as may be specified in such requisition ..
Provided that the inquiring authority may, for reasons to be recorded by it in
writing, refuse to requisition such of the documents as are, in its opinion, not
relevant to the case.
(13) On receipt of the requisition referred to in sub-rule (12), every authority
having the custody or possession of the requisitioned documents, shall produce the
same before the inquiring authority, and the requisitioning of the documents can be
done either at the instance of the Member of Service or by the inquiring authority
suo-moto.
"Provided that if the authority having the custody or possession of
the requisitioned documents is satisfied for reasons to be recorded by it
in writing that the production of all or any of such documents would be
against the public interest of security of the State, shall submit the fact to
the Head of Department, or to the Secretary of the Department
concerned for a decision in the matter. Such decision shall be informed
to the inquiring authority, and the inquiring authority shall on being so
informed, communicate the information to the Government servant and
withdraw the requisition made by it for the production or discovery of
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such documents".
(G.O. Ms. No. 13, G.A.(Ser.C) Dept., dt: 10.1.2002)
Earlier position
Provided that if the authority having the custody or possession of the
requisitioned documents is satisfied for reasons to be recorded by it in writing that
the production of all or any of such documents would be against the public interest
of security of the State, it shall inform the inquiring authority accordingly and the
inquiring authority shall on being so informed, communicate the information to the
Government servant and withdraw the requisition made by it for the production or
discovery of such documents.
Provided further that if such documents are not produced as evidence and if
they are sent only for the perusal of inquiring authority, the inquiring authority shall
have the power to take it to a higher authority stating that on a perusal of a particular
document it finds nothing in it to warrant claiming privilege.
(14) On the date fixed for the inquiry, the oral and documentary evidance by
which the articles of charge are proposed to be proved shall be produced by or on
behalf of the disciplinary authority. The witnesses shall be examined by or on behalf
of the Presenting Officer and may be cross-examined by or on behalf of the
Government servant. The Presenting Officer shall be entitled to re-examine the
witnesses on any points on which they have been cross-examined, but not on any
new matter, without the leave of the inquiring authority. The inquiring authority may
also put such questions to the witnesses as it thinks fit.
(15) If it shall appear necessary before the closure of the case on behalf of
the disciplinary authority, the inquiring authority may, in its discretion, allow the
Presenting Officer to produce evidence not included in the list given to the
Government servant or may itself call for new evidence or recall and re-examine any
witness and in such case the Government servant shall be entitled to have, if he
demands it, a copy of the list of further evidence proposed to be produced and an
adjournment of the inquiry for three clear days before the production of such new
evidence, exclusive of the day of adjournment and the day to which the inquiry is
adjourned. The inquiring authority shall give the Government servant an opportunity
of inspecting such documents before they are taken on the record. The inquiring
authority may also allow the Government servant to produce new evidence, if it is of
the opinion that the production of such evidence is necessary in the interest of
justice.
Note:- New evidence shall not be permitted or called for any witness shall not
be recalled to fill up any gap in the evidence. Such evidence may be called for only
when there is an inherent lacunae or defect in the evidence which has been
produced originally.
(16) When the case for the disciplinary authority is closed, the Government
servant shall be required to state his defence, orally or in writing, as he may prefer. If
the defence is made orally, it shall be recorded and the Government servant shall be
required to sign the record. In either case, a copy of the statement of defence shall
be given to the Presenting Officer, if any, appointed.
(17) The evidence on behalf of the Government servant shall then be
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produced. The Government servant may examine himself in his own behalf if he so
prefers. The witnesses produced by the Government servant shall then be examined
and shall be liable to cross examination, re-examination and examination by the
inquiring authority according to the provisions applicable to the witnesses for the
disciplinary authority.
(18) The inquiring authority may, after the Government servant closes his
case, and shall, if the Government servant has not examined himself, generally
question him on the circumstances appearing against him in the evidence for
purpose of enabling the Government servant to explain any circumstances
appearing in the evidence against him.
(19) The inquiring authority may, after the completion of the production of
evidence, hear the presenting officer, if any appointed, and the Government servant,
or permit them to file written briefs of their respective cases, if they so desire.
(20) If the Government servant to whom a copy of the articles of charge has
been delivered, does not submit the written statement of defence on or before the
date specified for the- purpose or does not appear in person before the inquiring
authority or otherwise fails or refuses to comply with the provisions of this rule, the
inquiring authority may hold the inquiry exparte.
(21) (a) Where a disciplinary authority competent to impose any of the
penalties specified in clauses (i) to (v) of rule 9 and in rule 10 but not competent to
impose any of the penalties specified in clauses (vi) to (x), of rule 9, has itself
inquired into or caused to be inquired into the articles of any charge and that
authority, having regard to its own findings or having regard to its decision on any of
the findings of any inquiring authority appointed by it is of the opinion that the
penalties specified in clauses (vi) to (x), of rule 9 should be imposed on the
Government servant, that authority shall forward the records of the inquiry to such
disciplinary authority as is competent to impose the last mentioned penalties.
(b) The disciplinary authority to which the records are so forwarded may act
on the evidence on the record or may, if it is of the opinion that further examination
of any of the witnesses is necessary in the interests of justice, recall the witnesses
and examine, cross-examine and re-examine the witnesses and may impose on the
Government servant such penalty as it may deem fit in accordance with these rules.
(22) Whenever an inquiring aurhority, after having heard, and recorded the
whole or any part of the evidence in an inquiry ceases to exercise jurisdiction
therein, and is succeeded by another inquiring authority which has and which
exercises, such jurisdiction, the inquiring authority so succeeding may act on the
evidence so recorded by its predecessor, or partly recorded by its predecessor, and
partly recorded by itself.
Provided that if the succeeding inquiring authority is of the opinion that further
examination of any of the witnesses whose evidence has already been recorded is
necessary in the interest of justice, it may recall examine, cross-examine and re-
examine any such witnesses as herein before provided.
(23) (i) After the conclusion of the inquiry, a report shall be prepared and it
shall contain-
(a) the articles of charge and the statement of the imputation of misconduct
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or misbehaviour.
(b) the defence of the Government servant in respect of each article of
charge;
(c) an assessment of the evidence in respect of each article of charge;
(d) the findings on each article of charge and the reasons therefor.
(e) Omitted.
(G.O.Ms.No.270, G.A. (Ser.C) Dept., dated 18-06-1999).
(e) to recommend the penalty proposed to be imposed on the delinquent
officer, keeping in view the rule 9 of these rules.
(G.O.Ms.No.229, G.A. (Ser.C) Dept., dated 22-05-2002).
(e) Omitted.
(G.O.Ms.No.454, G.A. (Ser.C) Dept., dated 7-11-2002).
Explanation:- If in the opinion of the inquiring authority the proceedings of the inquiry
establish any article of charge different from the original articles of the charge, it may
record its findings on such article of charge:
Provided that the findings on such article of charge shall not be recorded
unless the Government servant has either admitted the facts on which such article of
charge is based or has had a reasonable opportunity of defending himself against
such article of charge.
(ii) The inquiring authority, where it is not itself the disciplinary authority shall
forward to the disciplinary authority the records of inquiry which shall include.
(a) the report prepared by it under clause (i);
(b) the written statement of defence, if any, submitted by the Government
servant;
(c) the oral and documentary evidence produced in the course of the
inquiry;
(d) written briefs, if any, filed by the Presenting Officer or the Government
servant or both during the course of the inquiry; and
(e) the orders, if any, made by the disciplinary authority and the inquiring
authority in regard to the inquiry.
Explanation:-
It is not necessary to have an inquiry in the manner provided for in this rule or
to hear in person in the case of reduction of rank in seniority list (A and B lists) of
Constables fit for promotion as Head Constables in the Andhra Pradesh Police
Subordinate Service or Andhra Pradesh Special Armed Police Service.
Action on the inquiry report:
"21 (1) The disciplinary authority, if it is not itself the inquiring authority
may, for reasons to be recorded by it in writing, remit the case to the
inquiring authority for further inquiry and report and the inquiring
authority shall thereupon proceed to hold the further inquiry
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according to the provisions of rule 20 as far as may be.
(2) The disciplinary authority shall forward or cause to be forwarded a
copy of the report of the inquiry, if any, held by the disciplinary
authority or where the disciplinary authority is not the inquiring
authority a copy of the report of the inquiring authority together with
its own tentative reasons for disagreement, if any, with the findings
of inquiring authority on any article of charge to the Government
servant who shall be required to submit, if he so desires, his written
representation or submission to the disciplinary authority within
fifteen days, irrespective of whether the report is favorable or not to
the Government servant.
(3) The disciplinary authority shall consider the representation, if any,
submitted by the Govt. servant and record its findings before
proceeding further in the matter as specified in the subrules (4) and
(5) below:
(4) If the disciplinary authority having regard to its findings on all or any
of the articles of charge is of the opinion that any of the penalties
specified in clauses (i) to (v) of Rule 9, should be imposed on the
Government servant, it shall, notwithstanding anything contained in
Rule 22, make an order imposing such penalty:
Provided that in every case where it is necessary to consult the
Commission, the record of the inquiry shall be forwarded by the
disciplinary authority to the Commission for its advice and such advice
shall be taken into consideration before making any order imposing any
penalty on the Government servant.
(5) If the disciplinary authority having regard to its findings on all or any
of the articles of charge and on the basis of the evidence adduced
during the inquiry is of the opinion that any of the penalties specified
in clauses (vi) to (x) of Rule 9 should be imposed on the
Government servant, it shall make an order imposing such penalty
and it shall not be necessary to give the Govt. servant any
opportunity of making representation on the penalty proposed to be
imposed:
Provided that in every case where it is necessary to consult the
Commission, the record of the inquiry shall be forwarded by the
disciplinary authority to the Commission for its advice and such advice
shall be taken into consideration before making an order imposing any
such penalty on the Govt. servant".
(G.O. Ms. No. 22, G.A.(Ser.C) Dept., dt: 30.1.2004)
Earlier Position
21. (1) The disciplinary authority, if it is not itself the inquiring authority may,
for reasons to be recorded by it in writing, remit the case to the inquiring authority for
further inquiry and report and the inquiring authority shall thereupon proceed to hold
the further inquiry according to the provisions of rule 20 as far as may be,
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(2) The disciplinary authority shall, if it disagrees with the findings of the
inquiring authority on any article of charge, record its reasons for such disagreement
and record its own findings on such charge, if the evidence on record is sufficient for
the purpose.
(3) If the disciplinary authority having regard to its findings on all or any of the
articles of charge is of the opinion that any of the penalties specified in clauses (i) to
(v) of rule 9 and in rule 10 should be imposed on the Government servant, it shall,
notwithstanding anything contained in rule 22, make an order imposing such penalty.
Provided that in every case where it is necessary to consult the Commission,
the record of the inquiry shall be forwarded by the disciplinary authority to the
Commission for its advice and such advice shall be taken into consideration before
making any order imposing any penalty on the Government Servant.
(4) If the disciplinary authority having regard to its findings on all or any of the
articles of charge and on the basis of the evidence adduced during the inquiry, is of
the opinion that any of the penalties specified in clauses (vi) to (x) of rule 9 should be
imposed on the Government servant, it shall make an order after furnishing a copy of
the report of the inquiring authority to the Government Servant and after taking into
consideration any representation made by him thereto within a reasonable time
ordinarily not exceeding one month. It shall not be necessary to give the Government
Servant any opportunity of making representation on the penalty proposed to be
imposed:
Provided that in every case where it is necessary to consult the Commission
the record of the inquiry shall be forwarded by the disciplinary authority to the
Commission for its advice and such advice shall be taken into consideration before
making an order imposing any such penalty on the Government Servant.
(G.O. Ms No. 179, G.A. (Ser.C) Dept., dt: 11.4.2002)
In rule 21 after subrule (1) the following shall be inserted namely:-
"(1A) The disciplinary authority shall forward or cause to be forwarded a
copy of the report of the inquiry, if any, held by the disciplinary authority or
where the disciplinary authority is not the inquiring authority, a copy of the
report of the inquiring authority to the Government Servant who shall be
required to submit, if he so desires, his written representation or
submission to the disciplinary authority within fifteen days, irrespective of
whether the report is favourable or not to the Government Servant:
Provided that where the disciplinary authority disagrees with the
whole or any part of the findings of the inquiring authority, the point or
points of disagreement together with a brief statement of the grounds
therefore shall, in case where it affects the Government Servant charged
adversely or prejudicially, be communicated along with the report of the
inquiry.
(1B) The disciplinary authority shall consider the representation, if
any, submitted by the Government Servant before proceeding further in
the matter specified in sub-rules (2) to (4)".
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(G.O. Ms No. 515, G.A. (Ser.C) Dept., dt: 2112.2002)
In rule 21 (i) after subrule (1 ) sub rules (1A) and (1B) shall be omitted.
(ii) for sub rules (3) and (4) and provisos there under, the following
shall be substituted, namely:-
"(3) The disciplinary authority shall forward or cause to be forwarded a
copy of the report of the inquiry, if any, held by the disciplinary authority or
where the disciplinary authority is not the inquiring authority, a copy of the
report of the inquiry authority to the Government Servant who shall be
required to submit, if he / she so desires, his / her written representation or
submission to the disciplinary authority within a reasonable time ordinarily
not exceeding one month. It shall not be necessary to give the
Government Servant opportunity of making representation on the penalty
proposed to be imposed:
(i) Provided that, where the disciplinary authority disagrees with the
whole or any part of the findings of the inquiring authority, the point
or points of disagreement together with a brief statement of the
grounds therefore shall be communicated along with the report of
the inquiry.
(ii) Provided further that in every case where it is necessary to consult
the Commission the record of the inquiry shall be forwarded by the
disciplinary authority to the Commission for its advice and such
advice shall be taken into consideration before making an order
imposing any such penalty on the Government Servant."
22. Procedure for imposing minor penalties:-
(1) Subject to the provisions of sub-rule (4) of rule 21, no order imposing
on a Government Servant any of the penalties specified in clauses (i) to (v) of rule 9
and in rule 10 shall be made except after:-
(a) informing the Government Servant in writing of the proposal to take
action against him and of the imputations of misconduct or misbehaviour
on which it is proposed to be taken, and giving him a reasonable
opportunity of making such representation as he may wish to make
against the proposal;
(b) holding an inquiry in the manner laid down in sub-rule (3) to (23) of rule
20, in every case in which the disciplinary authority is of the opinion that
such inquiry is necessary;
(c) taking the representation, if any, submitted by the Government servant
under clause (a) and the record of inquiry, if any. held under clause (b)
into consideration;
(d) recording a finding on each imputation of misconduct or misbehaviour;
and
(e) consulting the Commission where such consultation is necessary.
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(2) Notwithstanding anything contained in clause (b) of sub-rule (1), if in a case it
is proposed, after considering representation, if any, made by the Government
servant under cIause (a) of that sub-rule, to withhold increments of pay and such
withholding of increments is likely to affect adversely the amount of pension payable
to the Government Servant or to withhold increments of pay for a period exceeding
three years an inquiry shall be held in the manner laid down in sub-rules (3) to (23)
of rule 20, before making any order imposing on Government Servant any such
penalty.
(3) The record of the proceedings in such cases shall include:-
(i) a copy of the intimation to the Government Servant of the proposal to
take action against him;
(ii) a copy of the statement of imputations of misconduct or misbehaviour
delivered to him;
(iii) his representation, if any;
(iv) the evidence produced during the inquiry, if any;
(v) the advice of the Commission, if any;
(vi) the findings on each imputation of misconduct or misbehaviour; and
(vii) the orders on the case together with the reasons therefor.
23. Communication of Orders:-
Orders made by the disciplinary authority shall be communicated to
the Government Servant who shall also be supplied with a copy of the
report of the inquiry, if any, held by the disciplinary authority and a copy of
its findings on each article of charge, or, where the disciplinary authority is
not the inquiring authority, a copy of the report of the inquiring authority
and a statement of the findings of the disciplinary authority together with
brief reasons for its disagreement, if any, with the findings of the inquiring
authority (unless they have already been supplied to him) and also a copy
of the advice, if any, given by the Commission and, where the disciplinary
authority has not accepted the advice of the Commission, a brief
statement of the reasons for such non-acceptance.
Common Proceedings :-
24. (1) Where two or more Government Servants of the same
service or different services are concerned in any case, the Government
or any other authority competent to impose the penalty of dismissal from
service on all such Government Servants may make an order directing
that disciplinary action against all of them may be taken in a common
proceedings.
Provided that if the authorities competent to impose the penalty of
dismissal on such Government Servants are different, such authorities not
being the Government, an order for holding such inquiry in a common
proceeding may be made by the highest of such authorities with the
consent of the other authorities competent to impose the said penalty on
the others.
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(2) Subject to the other provisions of these rules, every such order
shall specify:
(i) the authority which may function as the disciplinary authority
for the purpose of such common proceedings:
(ii) the penalties specified in rule 9 and rule 10 which such
disciplinary authority shall be competent to impose;
(iii) whether the procedure laid down in rule 20 and rule 21 or rule
22 shall be followed in the proceeding ..
Special procedure in certain cases:
25. Notwithstanding anything contained in rule 20 to rule 24 -
(i) where any penalty is imposed on a Government servant on
the ground of conduct which has led to his conviction on a
criminal charge, or
(ii) where the disciplinary authority is satisfied for reasons to be
recorded by it in writing that it is not reasonably practicable to
hold an inquiry in the manner provided in these rules, or
(iii) where the Governor is satisfied that in the interest of the
security of the State, it is not expedient to hold any inquiry in
the manner provided in these rules,
The disciplinary authority may consider the circumstances of the
case and make such orders there on as it deems fit:
First Proviso deleted
(G.O.Rt.No. 6421, GA (Ser.C) Dept., dt. 29-12-1993)
Provided that the Commission shall be consulted, where such
consultation necessary, before any orders are made in any case under
this rule.
"Provided further that no such consultation with the Commission is
necessary before any orders are made under clause (i) of this rule".
(G.O.Ms.No.240, G.A.(Ser.C) Dept., dt: 14.8.2003)
Waiver of Procedure in certain cases:
26 (1) All or any of the provisions of rules 20 to 24 may, in
exceptional cases and for special and sufficient reasons to be recorded by
the disciplinary authority in writing, be waived where there is a difficulty in
observing fully the requirements of these rules and those requirements
can be waived without causing any injustice to the Government servant
charged.
(2) If, in respect of any Government servant charged, a question
arises whether it is reasonably practicable to hold such inquiry or give
such opportunity as is referred to in rules 20 to 24, the decision thereon of
the disciplinary authority competent to impose any of the penalties
specified in clauses (vii) to (x) of rule 9 on the Government servant
concerned shall be final.
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"27: Action on report of Lokayukta and Upa-Lokayukta:-
(1) Notwithstanding anything contained in rule 20 or rule 22, where it is
proposed to impose on a Government Servant any of the penalties
specified in rule 9 or rule 10 on the basis of the recommendation
contained in the report mentioned in sub-section (1) of section 12 of the
Andhra Pradesh Lokayukta and Upa-Lokayukta Act 1983, the disciplinary
authority shall take action on the basis of the recommendation contained
in the report, after furnishing a copy of the report to the charged
Government Servant to make a representation, if any, within a reasonable
time fixed and after taking into consideration such representation, and
impose any of the penalties specified in rule 9 or rule 10.
Provided that, the disciplinary authority for the purpose of this rule
shall be the authority under rule 2(c) or as specified under clause (c) of
Section 2 of the Andhra Pradesh Lokayukta and Upa-Lokayukta Act,
1983.
(G.O. Ms. No. 350, G.A.(Ser.C) Dept., dt: 8.8.2002 )
"(2) The Complaints Committee report on allegations of sexual
harassment and atrocities on women shall be deemed to be an inquiry
report under these rules.
Notwithstanding anything contained in rule 20 or rule 22 where it is
proposed to impose on Government Servant any of the penalties
specified in rule 9 or rule 10 on the basis of the inquiry report of the
Complaints Committee, the disciplinary authority shall taken action
on the basis of recommendations contained in the inquiry report
after furnishing a copy of the report to the charged Government
servant to make a representation, if any, within a reasonable time
fixed and after taking into consideration such representation, and
impose any of the penalties specified in rule 9 or rule10".
(G.O. Ms. No. 557, G.A.(Ser. C) Dept., dated: 14.12.2005)
Earlier Position
Action on report of Lokayukta and Upa-Lokayukta:
27. Not withstanding anything contained in rule 20 or rule 22, the
disciplinary authority on receipt of a report from the Lokayukta or
Upalokayukta under sub-section (1) of Section 12 of the A P. Lokayukta
and Upalokayukta Act, 1983 and on the basis of the findings and
recommendations made by the Andhra Pradesh Lokayukta or Upa-
Lokayukta as the case may be the disciplinary authority shall take action
against the employees under the relevant rules governing such employee
and dispose of the case duly following the relevant procedure prescribed
and duly considering the report of the Lokayukta or Upalokayukta as the
case may be and shall arrive at independent of his judgement on the
findings and recommendations at the conclusion.
Provided that the disciplinary authority for the purpose of this rule
shall be the authority specified under clause (c) of section 2 of the AP.
Lokayukta and Upa-Lokayukta Act, 1983 or the authority competent under
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the rules governing such employee whichever authority is higher.
[G.O.Ms.No. 457, G.A (Ser.C) Dept., dt. 5-12-2001]
Rules not to affect provisions relating to Andhra Pradesh Survey and
Land Records Subordinate Service:
28. Nothing in these rules shall affect the rule of regulation of the
pay of the members of the Andhra Pradesh Survey and Land Records
Subordinate Service in the following categories according to their monthly
outturn of work.
CLASS I
CATEGORY 3
Town Surveyor
panchayat Surveyor
CATEGORY 4
Deputy Surveyor
Taluk Surveyor
CATEGORY 5
Field Surveyor
Class II
CATEGORY 7
Junior Computer
CATEGORY 8
Junior Draftman
Rules not to affect provisions in Andhra Pradesh Stationery manual
29. Nothing in these rules shall affect the operation of the
Instructions contained in the Andhra Pradesh Stationery Manual, Volume I
relating to the recovery from the pay of warehousemen, packers in the
office of the Director of Stationery of the value of the short receipts
reported by the indenting officers.
Provisions regarding officers lent to Government of India, etc.
30. (1) Where the services of a Government servant are lent by one
department to another department or to the Government of India or the
Government of another State (hereinafter in this rule referred to as "the
borrowing authority"), the borrowing authority shall have the powers of the
appointing authority for the purpose of placing such Government servant
under suspension and of the disciplinary authority for the purpose of
conducting a disciplinary proceeding against him:
Provided that the borrowing authority shall forthwith inform the
authority which lent the services of the Government servant (hereinafter in
this rule referred to as "the lending authority") of the circumstances leading
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to the order of suspension of such Government servant or the
commencement of the disciplinary proceeding as the case may be.
(2) In the light of the findings in the disciplinary proceeding
conducted against the Government servant:
"(i) If the borrowing authority is of the opinion that any of the
penalties specified in clauses (i) to (v) of rule 9 or in rule 10, should be
imposed on the Government servant, it may, make such orders as it deem
necessary.
(ii) If the borrowing authority is of the opinion that the penalty
specified in clause (vi) of rule 9 should be imposed on Government
servant, it may pass such orders as it may deem necessary, duly following
the procedure prescribed in rule 20,
Provided that the borrowing authority shall inform the lending
authority, which lent the services of the Government servant the
circumstances leading to the imposition of the penalty specified in clause
(vi) of rule 9:
Provided further that if the borrowing authority is of the opinion that
any of the penalties specified in clauses (vii) to (x) of rule 9 should be
imposed on such Government servant, it shall replace his services at the
disposal of the lending authority and transmit to it the proceedings of tile
enquiry and thereupon the lending authority may, if it is disciplinary
authority, pass such orders thereon as it may deem necessary, or if it is
not disciplinary authority, submit the case to the disciplinary authority
which shall pass such orders on the case as it may deem necessary".
[G.O.Ms.No.20, G.A. (Ser.C) Dept., Dt. 20-1-2000)
Provided that before passing any such order, the disciplinary
authority shall comply with the provisions of sub-rules (3) and (4) of rule
21:
Explanation: The disciplinary authority may make an order under
this clause on the record of the inquiry transmitted to it by the borrowing
authority, or after holding such further inquiry as it may deem necessary,
as far as may be in accordance with rule 20.
Provided further that the provision in clauses (i) and (ii) requiring the
replacement of the services of the Government Servant at the disposal of
the lending authority shall not apply where the Government servant has
been lent by one department to another and both the departments are
under the same administrative authority.
(3) For the purpose of this rule, an Assistant or an Assistant Section
Officer of the Secretariat or an Assistant or a Senior Assistant of the office
of the Commissioner for Land Revenue deputed for training as Revenue
Inspector, in the Andhra Pradesh Ministerial Service or a Section Officer of
the Secretariat or a Superintendent of the office of the Commissioner for
Land Revenue deputed for training as Mandal Revenue Officer in the
districts, shall be deemed to be a Government servant lent.
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(4) "(i) Where the borrowing authority, is a Company or Corporation
or Organisation or local or other authority, such borrowing authority may,
subject to such specific conditions or limitations, if any, that may be made
in the terms of deputation, suspend or impose any of the penalties
specified in clauses (i) to (vi) of rule 9 or clause (i) of rule 10, on the
Government servant, duly following the procedure prescribed in CCA
Rules.
Provided that the borrowing authority shall intimate the fact of
placing the Government servant under suspension or imposing on him/her
the penalty as the case may be to the lending authority:
Provided further that if the borrowing authority is of the opinion that
any of the penalties specified in clauses (vii) to (x) of rule 9 should be
imposed on the Government servant, it shall replace his services at the
disposal of the lending authority and transmit to it the proceedings of the
enquiry and thereupon the lending authority may, if it is disciplinary
authority, pass such orders thereon as it may deem necessary or if it is not
disciplinary authority, submit the case to the disciplinary authority which
shall pass such orders on the case as it may deem necessary".
[G.O.Ms.No. 20 G.A. (Ser.C) Dept., Dt. 20-1-2000]
(ii) Where a Government servant whose services are placed at the
disposal of any company, corporation, organisation or a local or other
authority has, at any time before his services were so placed, committed
any act or omission which renders him liable to any penalty specified in
rule 9 or rule 10, the authority competent to impose any such penalty on
such Government servant shall alone be competent to institute disciplinary
proceeding against him and to impose on him such penalty specified in
rule 9 or rule 10 as it thinks fit and the borrowing authority under whom he
is serving at the time of the institution of such proceeding, shall be bound
to render all reasonable facilities to such competent authority instituting
and conducting such proceeding.
Provisions regarding officers borrowed from Government of India
etc.
31. (1) Where an order of suspension is made or a disciplinary
proceeding is conducted against a government servant whose services
have been borrowed by one department from another department or from
the Government of India or the Government of another State or a
company or corporation or organisation or a local or other authority the
authority lending the services (hereinafter in this rule referred to as “the
lending authority") shall forthwith be informed of the circumstances leading
to the order of the suspension of the Government servant or of the
commencement of the disciplinary proceeding, as the case may be.
(2) In the light of the findings in the disciplinary proceeding
conducted against the Government servant:
"(i) If the disciplinary authority is of the opinion that any of the
penalties specified in clauses (i) to (v) of rule 9 or in rule 10
should be imposed on him/her it may, subject to the provisions
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of sub-rule (3) of rule 21 pass such orders as it may deem
necessary:
Provided that the borrowing authority shall intimate the fact of
imposing the penalty on Government servant, to the lending authority.
(ii) If the borrowing authority is of the opinion that the penalty
specified in clause (vi) of rule 9 should be imposed on
Government Servant, it may pass such orders as it may deem
necessary, duly following the procedure prescribed in rule 20.
Provided further that if the borrowing authority is of the opinion that
any of the penalties specified in clauses (vii) to (x) of rule 9 should be
imposed on the Government servant, it shall replace his services at the
disposal of the lending authority and transmit to it the proceedings of the
enquiry and thereupon the lending authority may, if it is disciplinary
authority, pass such orders thereon as it may deem necessary or if it is not
disciplinary authority, submit the case to the disciplinary authority which
shall pass such orders on the case as it may deem necessary" .
(G.O.Ms.No. 20, G.A. (Ser.C) Dept., Dt. 20-1-2000)
PART VI - APPEALS
Orders against which no appeal lies
32. Notwithstanding anything contained in this part, no appeal shall
lie against.
(i) any order made by the Governor.
(ii) any order of an interlocutory nature or of the nature of a step-
in-aid of the final disposal of a disciplinary proceeding, other
than an order of suspension.
(iii) any order passed by an inquiring authority in the course of the
inquiry under rule 20.
Orders against which appeal lies
33. (1) Subject to the provisions of rule 32 a Government servant
may prefer an appeal, as hereinafter provided, against all or any of the
following orders, namely:-
(i) an order of suspension made or deemed to have been made
under rule 8;
(ii) an order imposing any of the penalties specified in rule 9 or
rule 10 whether made by the disciplinary authority or by an
appellate or revising authority;
(iii) an order enhancing any penalty imposed under rule 9 or rule
10;
(iv) an order discharging him in accordance with the terms of his
contract if he has been engaged on a contract for fixed or for
an indefinite period and has rendered under either form of
contract, continuous service for a period exceeding five years
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at the time when his services are so discharged; and
(v) an order reducing or withholding the maximum pension,
including an additional pension, admissible to him under the
rules governing pension.
(2) Subject to the provisions of rule 32, a member of a subordinate
service may, as here-in-after provided, prefer an appeal against an order
passed by an authority subordinate to the Government (i) varying to his
disadvantage his conditions of service, pay, allowances or pension as
regulated in rules or in a contract of service and (ii) interpreting to his
disadvantage the provisions of any rules or contract of service whereby his
conditions of service, pay, allowances or pension are regulated.
Explanation :-In this rule, the expressions 'Government Servant' and
'member of a Subordinate Service' include a person who has ceased to be
in Government Service.
Appellate authorities :
34. (1) A Government Servant, including a person who has ceased
to be in Government service, may prefer an appeal against all or any of
the orders specified in rule 33 to the authorities as follows:-
(i) An Appeal from an order passed by the High Court shall lie to
the Governor.
(ii) An appeal from an order imposing on a member of a state
service any of the penalties specified in rule 9 or placing such
member under suspension under rule 8 passed by the Head of
the Department shall lie to the Government and an appeal from
an order passed by a lower authority shall lie to the Head of the
Department.
Provided that an appeal from an order imposing the penalties
specified in clauses (i) to (v) of rule 9 on all types of Inspectors of Police
by the Superintendent of Police or an Officer of the corresponding rank
shall lie to the Special Inspector-General of Police (Law and Order).
(iii) An Appeal from an order imposing on a member of a
Subordinate Service any of the penalties Specified in rule 9 or
rule 10 or placing such member under suspension under rule 8
passed by any authority lower than the Government shall lie to
the next higher authority to whom the former authority is
administratively subordinate;
Provided that in respect of the members of Subordinate Services
working in the Habitual offenders settlements in the Police Department,
the appellate authority shall be the Superintendent of Police concerned in
respect of orders passed by the manager of the Settlement.
Provided further that in the case of a member of the Andhra Pradesh
Police Subordinate Service or the Andhra Pradesh Special Armed Police
Service, the appellate authority shall be as specified against each of the
categories in Appendix - IV;
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(G.O.Ms.No. 284, GA (Ser.C) Dept. Dated: 07-07-1997)
Provided also that in the case of a member of the Andhra Pradesh
Police Subordinate Service or the Andhra Pradesh Special Armed Police
Service an officer superior to the competent authority may, for reasons to
be recorded in writing, transfer an appeal from the competent authority to
any other authority holding the same rank for disposal.
(iv) An Appeal against an order referred to in sub-rule (2) of rule
33 shall lie to the Government.
(2) Notwithstanding anything contained in sub-rule (1)
(i) an appeal against an order in a common proceeding held
under rule 24 shall lie to the authority to which the authority
functioning as the disciplinary authority for the purpose of that
proceeding is immediately subordinate;
(ii) where the person who made the order appealed against
becomes, by virtue of his subsequent appointment or
otherwise, the appellate authority in respect of such order, an
appeal against such order shall lie to the authority to which
such person is immediately subordinate and, if there is no
such authority, by an authority appointed by the Government.
Period of limitation for appeals
35. No appeal preferred under these rules shall be entertained
unless such appeal is preferred within a period of three months from the
date on which a copy of the order appealed against is delivered to the
appellant:
Proviso deleted.
(G.O.Ms.No. 64, GA (Ser.C) Dept., Dt. 27-2-1998)
Form and contents of appeal
36. (1) Every person preferring an appeal shall do so separately and
in his own name.
(2) The appeal shall contain all material statements and arguments
relied on by the appellant and shall be complete in itself, and shall not
contain any disrespectful or improper language. It shall be presented to
the authority to whom the appeal lies, a copy being forwarded by the
appellate to the authority which made the order appealed against.
(3) The authority which made the order appealed against shall, on
receipt of a copy of the appeal, forward the same with its comments
thereon together with the relevant records to the appellate authority,
without any avoidable delay and without waiting for any direction from the
appellate authority.
Consideration of appeal
37. (1 ) In the case of an appeal against an order of suspension, the
appellate authority shall consider whether in the light of the provisions of
rule 8 and having regard to the circumstances of the case, the order of
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suspension is justified or not and confirm or revoke the order accordingly.
(2) In the case of an appeal against an order imposing any of the
penalties specified in rule 9 or rule 10 or enhancing any penalty imposed
under the said rules, the appellate authority shall consider:- . .
(a) whether the procedure laid down in these rules has been
complied with and if not, whether such non-compliance has
resulted in the violation of any provisions of the Constitution of
India or in failure of justice;
(b) whether the findings of the disciplinary authority are warranted
by the evidence on the record; and .
(c) whether the penalty or the enhanced penalty imposed is
adequate; inadequate, or severe and pass orders.
(i) confirming, enhancing, reducing or setting aside the penalty;
or
(ii) remitting the case to the authority which imposed or enhanced
the penalty or to any other authority with such direction as it
may deem fit in the circumstances of the case;
Provided that:
(i) the Commission shall be consulted in all cases where such
consultation is necessary;
(ii) if the enhanced penalty which the appellate authority
proposed to impose is one of the penalties specified in
clauses (vi) to (x) of rule 9 and an inquiry under rule 20 has
not already been held in the case, the appellate authority
shall, subject to the provisions of rule 25, itself hold such
inquiry or direct that such inquiry be held in accordance with
the provisions of rule 20 and, thereafter, on consideration of
the proceedings of such inquiry, make such orders as it may
deem fit;
(iii) if the enhanced penalty which the appellate authority
proposes to impose is one of the penalties specified in
clauses (vi) to (x) of rule 9 and an inquiry under rule 20 has
already been held in the case, the appellate authority shall
make such orders as it may deem fit; after the appellant has
been given a reasonable opportunity of making a
representation [G.O.Ms.No. 480, G.A. (Ser.C) Dept., dt. 20-
12-2001]
(iv) subject to the provisions of rule 25, the appellate authority
shall.-
(a) where the enhanced penalty which the appellate authority
proposes to impose, is the one specified in clause (iv) of rule
9 and falls within the scope of the provisions contained in sub-
rule (2) of rule 22; and
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(b) where an inquiry in the manner laid down in rule 20 has not
already been held in the case:
itself hold such inquiry or direct that such inquiry be held in
accordance with the provisions of rule 20 and thereafter, on
consideration of the proceedings of such inquiry, pass such
orders as it may deem fit; and
(v) no order imposing an enhanced penalty shall be made in any
other case unless the appellant has been given a reasonable
opportunity, as far as may be, in accordance with the
provisions of rule 22, of making a representation against such
enhanced penalty.
(3) In an appeal against any other order specified in rule 33 the
appellate authority shall consider all the circumstances of the case and
make such orders as it may deem just and equitable.
Review of original orders passed by Government, in lieu of appeal
38. (a) Every member of State Service, or a member of a
Subordinate Service in whose case the Government have passed original
orders, shall not be entitled to appeal but shall be entitled to make
separately and in his own name, within a period of three months from the
date on which the order was communicated to him, a petition to the
Government for review of the order passed by them on any of the
following grounds, namely:- .
(i) that the order against which the petition for review is made
was not passed by the competent authority;
(ii) that a reasonable opportunity was not given to the petitioner
for defending himself;
(iii) that the punishment Is excessive or unjust;'
(iv) that the petitioner has made a discovery of new matter or
evidence which he proves to the satisfaction of the
Government, was not within his knowledge or could not be
adduced by him before the order imposing the penalty was
passed; and
(v) that there is an evident error or omission in the order such as
failure to apply the law of limitation or an error of procedure
apparent on the face of record.
(b) any petition for review which does not satisfy any of the above
grounds shall be summarily rejected.
(c) The Government shall pass such order as they think proper in
respect of any petition for review that has been admitted
under this rule.
IMPLEMENTATION OF ORDERS IN APPEAL
39. The authority which made the order appealed against shall give
effect to the orders passed by the appellate authority.
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PART VII - REVISION AND REVIEW
Revision;
40. (1) Notwithstanding anything contained in these rules.
(i) the Government, or
(ii) in the case of a Government servant serving in a department
or office under the control of a head of department such head
of the department directly under the Government; or
(iii) any appellate authority, or
(iv) any other authority specified in this behalf by the Government
by a general or special order, and within such time as may be
prescribed in such general or special orders may where a
revision petition is preferred by the Government servant within
one year of the date of receipt by him of the order sought to
be revised, and in cases where no .such revision petition is
preferred within four years of the date of the order proposed
to be revised, either suo-motu or otherwise and after calling
for the records of any inquiry and examination, revise any
order of penalty made under these rules or under the rules
repealed by the rule 45, after consultation with the
commission where such consultation is necessary. The said
authority may exercise the power suo-motu within four years
from the date of issue of order of penalty by the competent
authority or within one year of the date of receipt of the
petition either confirm or reduce or set aside the order of
penalty or any other order already issued, and where it is
proposed to enhance the penalty, such authority may exercise
the power within four years from the date of receipt of the
petition and revise any order made under rule 45 after
consultation with the commission where such consultation is
necessary, and
(a) confirm, modify or set aside the order; or
(b) confirm, reduce, enhance or set aside the penalty imposed by
the order, or impose any penalty where no penalty has been
imposed; or
(c) remit the case to the authority which made the order or to any
other authority directing such authority to make such further
inquiry as it may consider proper in the circumstances of the
case; or
(d) pass such other orders as it may deem fit;
Provided that the Special Inspector-General of Police (Law and
Order) or the Deputy Inspector-General of Police or an officer of the
corresponding rank may, of his own motion or otherwise, revise an order
passed on appeal by the authority subordinate to him:
Provided further that no order imposing or enhancing any penalty
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shall be made by any revising authority unless the Government servant
concerned has been given a reasonable opportunity of making a
representation against the penalty proposed and where it is proposed to
impose any of the major penalties specified in rule 9 or to enhance the
minor penalty imposed by the order sought to be revised to any of the
major penalties and if an inquiry under rule 20 has not already been held
in the case, no such penalty shall be imposed except after inquiring in the
manner laid down in rule 20, subject to the provisions of rule 25 and
except after consultation with the Commission, where such consultation is
necessary:
Provided also that subject to the provisions of rule 25, the revising
authority shall:
(a) where the enhanced penalty which the revising authority
propose to impose, is the one specified in clause (iv) of rule 9
and falls within the scope of the provisions contained in sub-
rule (2) of rule 22; and
(b) where an inquiry in the manner laid down in rule 20 has not
already been held in the case.
itself hold such inquiry or direct that such inquiry be held in accordance
with the provisions of rule 20 and thereafter, on a consideration of the
proceedings of such inquiry, pass such orders as it may deem fit:
Provided further that no power of revision shall be exercised by the
head of department, unless
(i) the authority which made the order in appeal, or
(ii) the authority to which an appeal would lie, where no appeal
has been preferred, is subordinate to him.
(2) No proceeding for revision shall be initiated or commenced until after
....
(i) the expiry of the period of limitation for preferring an appeal,
or
(ii) the disposal of the appeal, where any such appeal has been
preferred; the Government servant may however prefer a
revision petition for revising the order of penalty within a
period of one year after the appeal petition to the prescribed
appellate authority is disposed off.
(3) An application for revision shall be dealt with in the same manner as if
it were appeal under these rules.
[G.O.Ms.No. 455, G.A. (Ser.C) Dept., dated 5-12-2001]
Review:
41. The Government may exercise the power to review any order
passed under these rules only on the reference made by the Head of the
Department when any new material or evidence which could not be
produced or was not available at the time of passing the order under
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review and which has the effect of changing the nature of the case, has
come or has been brought to its notice.
(G.O.Ms.No. 64 GA (Ser.C) Dept., dated: 27-02-1998)
Provided that no order imposing or enhancing any penalty shall be
made by the Government unless the Government servant concerned has
been given a reasonable opportunity of making a representation against
the penalty proposed or where it is proposed to impose any of the major
penalties specified in rule 9 or to enhance the minor penalty imposed by
the order sought to be reviewed to any of the major penalties and if an
inquiry under rule 20 has not already been held in the case, no such
penalty shall be imposed except after inquiring in the manner laid down in
rule 20, subject to the provisions of rule 25 and except after consultation
with the Commission where such consultation is necessary.
Provided further that the Government shall exercise the power of
review within a period of three years.
(G.O.Ms.No. 408, GA (Ser.C) Dept., dated: 20-09-1996)
PART VIII - MISCELLANEOUS
Service of orders, notices etc.,
42. Every Order, notice and other process made or issued under
these rules shall :
(i) if he is on duty be served on the Government servant by
delivering or tendering it in person;
(ii) if he is on leave or under suspension or otherwise absent be
communicated to him by registered post to the address given
by him, if any, or of his usual place of residence;
(iii) if it cannot be so served or communicated, be published in the
Andhra Pradesh Gazette.
Power to relax time limit and to condone delay:
43. Save as otherwise expressly provided in these rules, the
authority competent under these rules to make any order may, for good
and sufficient reasons or if sufficient cause is shown, extend the time
specified in these rules for anything required to be done under the rules or
condone any delay.
Supply of copy of Commissions's advice:
44. Whenever the Commission is consulted as provided in these
rules, a copy of the advice by the Commission and, where such advice
has not been accepted, also a brief statement of the reasons for such non-
acceptance, shall be furnished to the Government servant concerned
along with a copy of the order passed in the case, by the authority making
the order.
Repeal and Saving:
45. (1) The Andhra Pradesh Civil Services (Classification, Control
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and Appeal) Rules, 1963 issued in G.O.Ms.No.1376, General
Administration (Rules) Department, dated the 28th November, 1963 in so
far as they relate to the services specified in these rules, are hereby
repealed.
Provided that:
(a) such repeal shall not affect the previous operation of the said
rules, or any notification or order made, or anything done, or
any action taken thereunder;
(b) any proceedings under the said rules, pending at the
commencement of these rules shall be continued and
disposed of as far as may be in accordance with the
provisions of these rules, as if such proceedings were
proceedings under these rules.
(2) nothing in these rules shall operate to deprive any person of any
right of appeal, which he would have had if these rules had not been
made, in respect of any order passed before the commencement of these
rules. An appeal pending at the time when, or preferred after these rules
came into force shall be deemed to be an appeal under these rules, and
rule 37 shall apply as if the appeal were against an order appealable
under these rules.
(3) As from the commencement of these rules any appeal or
application for revision or review against any orders made before such
commencement shall be preferred or made under these rules, as ·if such
orders were made under these rules;
Provided that nothing in these rules shall be construed as reducing
any period of limitation for any appeal, revision or review provided by any
rule in force before the commencement of these rules.
Removal of Doubts:
46. If any doubt arises as to the interpretation of any of the
provisions of these rules, the matter shall be referred to the Government,
whose decision shall be final. .
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
K.V. NATARAJAN,
CHIEF SECRETARV TO GOVERNMENT.
To
The Director, Printing, Stationery & Stores Purchase (Printing Wing)
Department, Hyderabad,
(for publication of the notification in the Andhra Pradesh Gazette and to
supply three thousand printed copies to this Department).
All Departments of Secretariat (10 copies) All Heads of Departments.
All Collectors & District Judges.
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The Registrar, High Court of Andhra Pradesh, Hyderabad.
The Registrar, Andhra Pradesh Administrative Tribunal, Hyderabad.
The Secretary, Andhra Pradesh Public Service Commission, Hyderabad.
The Chairman, Tribunal for Disciplinary Proceedings, Hyderabad.
The General Administration (SC.D)/(Vigilance & Enforcement)
Department. All Administrative Sections in General Administration
Department.
Copy to the Law (E) Department.
S.F./S.C.
P.T.O. for Schedules I&II and Appendicles 1 to 4
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SCHEDULE-I
[Rule· 6]
1. The Andhra Pradesh Administrative Service.
2. The Andhra Pradesh Agricultural Service.
3. The Andhra Pradesh Animal Husbandry Service.
4. The Andhra Pradesh Boiler Service.
5. The Andhra Pradesh Central Stores Purchase Service.
6. The Andhra Pradesh Civil Service (Executive Branch)
7. The Andhra Pradesh Commercial Taxes Service.
8. The Andhra Pradesh Co-operative Service.
9. The Andhra Pradesh Economic and Statistical Service.
10. The Andhra Pradesh Educational Service.
11. The Andhra Pradesh Electrical Service.
12. The Andhra Pradesh Employment Service.
13. The Andhra Pradesh Engineering Service.
14. The Andhra Pradesh Excise Service.
15. The Andhra Pradesh Factory Service.
16. The Andhra Pradesh Fire Service.
17. The Andhra Pradesh Fisheries Service.
18. The Andhra Pradesh Forest Service.
19. The Andhra Pradesh General Service.
20. The Andhra Pradesh Government Life Insurance Service.
21. The Andhra Pradesh (R & B) Engineering Service.
22. The Andhra Pradesh Hindu Religious and Charitable
Endowments (Administration Service.)
23. The Andhra Pradesh Homeopathic Service.
24. The Andhra Pradesh Indian Medicine Service
25. The Andhra Pradesh Industries Service.
26. The Andhra Pradesh Information Service.
27. The Andhra Pradesh Jail Service.
28. The Andhra Pradesh Labour Service.
29. The Andhra Pradesh Marketing Service.
30. The Andhra Pradesh Medical Service.
31. The Andhra Pradesh Mining Service.
32. The Andhra Pradesh Municipal Commissioners Service.
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33. The Andhra Pradesh Panchayat Service.
34. The Andhra Pradesh Panchayat Raj Engineering Service.
35. The Andhra Pradesh Panchayat Raj Service (Executive
Branch)
36. The Andhra Pradesh Pay and Accounts Service.
37. The Andhra Pradesh Police Service.
38. The Andhra Pradesh Port Service.
39. The Andhra Pradesh Public Health Service.
40. The Andhra Pradesh Public Health and Municipal Engineering
Service.
41. The Andhra Pradesh Printing Service.
42. The Andhra Pradesh Registration Service.
43. The Andhra Pradesh Higher Judicial Service.
44. The Andhra Pradesh State Judicial Service.
45. The Andhra Pradesh State Legal Service.
46. The Andhra Pradesh Survey and Land Records Service.
47. The Andhra Pradesh Technical Education Service.
48. The Andhra Pradesh Town Planning Service.
49. The Andhra Pradesh Transport Service.
50. The Andhra Pradesh Treasury and Accounts Service.
51. The Andhra Pradesh Weights and Measures Service.
52. The Andhra Pradesh Backward Class Welfare Service.
53. The Andhra Pradesh Horticulture Service.
54. The Andhra Pradesh Handlooms & Textiles Service.
[G.O.Ms.No. 525, G.A. (Ser.C) Dept., Dt. 30-11-98]
55. The Andhra Pradesh Insurance Medical Service.
[G.O.Ms.No. 19, G.A. (Ser.C) Dept., Dt. 13-1-99]
56. The Andhra Pradesh Tribal Welfare Engineering Service
[G.O.Ms.No. 315, G.A. (Ser.C) Dept., Dt. 5-9-2000]
57. Andhra Pradesh State Prosecution Service.
(G.O. Ms. No. 206, G.A. (Ser.C) Dept., dt: 16.7.2003)
58. Andhra Pradesh State Audit Service.
(G.O. Ms. No. 71, G.A. (Ser.C) Dept., dt: 17.02.2009)
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SCHEDULE -II
[Rule - 7]
1. The Andhra Pradesh Agricultural Subordinate Service.
2. The Andhra Pradesh Animal Husbandry Subordinate Service.
3. The Andhra Pradesh Certified Schools Subordinate Service.
4. The Andhra Pradesh Commercial Taxes Subordinate Service.
5. The Andhra Pradesh Co-operative Subordinate Service.
6. The Andhra Pradesh Economics and Statistical Subordinate
Service.
7. The Andhra Pradesh School Education Subordinate Service.
8. The Andhra Pradesh Electrical Subordinate Service.
9. The Andhra Pradesh Engineering Subordinate Service.
10. The Andhra Pradesh Excise Subordinate Service.
11. The Andhra Pradesh Fire Subordinate Service.
12. The Andhra Pradesh Fisheries Subordinate Service.
13. The Andhra Pradesh Forest Subordinate Service.
14. The Andhra Pradesh General Subordinate Service.
15. The Andhra Pradesh Government Press Subordinate Service.
16. The Andhra Pradesh(R & B) Engineering Subordinate Service.
17. The Andhra Pradesh Homeopathic Subordinate Service.
18. The Andhra Pradesh Indian Medicine Subordinate Service.
19. The Andhra Pradesh Industries Subordinate Service.·
20. The Andhra Pradesh Information Subordinate Service.
21. The Andhra Pradesh Jail Subordinate Service.
22. The Andhra Pradesh Judicial Ministerial Service.
23. The Andhra Pradesh Last Grade Service.
24. The Andhra Pradesh Labour Subordinate Service.
25. The Andhra Pradesh Marketing Subordinate Service.
26. The Andhra Pradesh Medical Subordinate Service.
27. The Andhra Pradesh Ministerial Service.
28. The Andhra Pradesh Mining Subordinate Service.
29. The Andhra Pradesh Minor Irrigation Subordinate Service.
30. The Andhra Pradesh Municipal Commissioners Subordinate
Service.
31. The Andhra Pradesh Panchayat Raj Executive Subordinate
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Service,
32. The Andhra Pradesh Panchayat Raj Subordinate Engineering
Service.
33. The Andhra Pradesh Pay and Accounts Subordinate Service,
34. The Andhra Pradesh Police Subordinate Service.
35. The Andhra Pradesh Port Subordinate Service.
36. The Andhra Pradesh Public Health Subordinate Service.
37. The Andhra Pradesh Public Health and Municipal Engineering
Subordinate Service.
38. The Andhra Pradesh Registration Subordinate Service.
39. The Andhra Pradesh Revenue Subordinate Service.
40. The Andhra Pradesh Secretariat Subordinate Service.
41. The Andhra Pradesh Special Armed Police Service.
42. The Andhra Pradesh Survey and Land Records Subordinate
Service.
43. The Andhra Pradesh Survey and Land Records Subordinate
(Temporary) Service.
44. The Andhra Pradesh Technical Education Subordinate
Service.
45. The Andhra Pradesh Town Planning Subordinate Service.
46. The Andhra Pradesh Treasury and Accounts Subordinate
Service.
47. The Andhra Pradesh Sericulture Subordinate Service.
48. The Andhra Pradesh Backward Classes Welfare Subordinate
Service.
49. The Andhra Pradesh Horticulture Subordinate Service.
50. The Andhra Pradesh Endowments Executive Officers
Subordinate Officers Service.
51. The Andhra Pradesh Handlooms & Textiles Subordinate
Service. [G.O.Ms.No.525, G.A. (Ser.C) Dept., Dt. 30-11-98]
52. The Andhra Pradesh Insurance Medical Subordinate Service.
[G.O.Ms.No.19, G.A.(Ser.C) Dept., Dt. 13-1-99]
53. The Andhra Pradesh Panchayat Raj Subordinate Service.
[G.O.Ms.No.79, G.A. (Ser.C) Dept., Dt. 1-3-99]
54. The Andhra Pradesh Tribal Welfare Engineering Subordinate
Service. [G.O.Ms.No. 315, G.A. (Ser.C) Dept., Dt. 5-9-2000]
55. Andhra Pradesh State Audit Subordinate Service.
(G.O. Ms. No. 71, G.A. (Ser.C) Dept., dt: 17.02.2009)
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APPENDIX ·1
[Rule 10 (i)]
GOVERNMENT GUEST HOUSE DEPARTMENT :
Members of the Andhra Pradesh General Subordinate Service.
(a) Government House Department, Hyderabad :-Stewards, Grades 1
and 11, Butlers, Carpenters, Painters, Head Cooks, Assistant Cooks,
Drivers, Tailor and Electrician.
(b) Hyderabad House, New Delhi :-Sanitary Fitter, Electrician, Drivers,
Cooks and Butlers.
(c) Jubilee Hall, Hyderabad :- Daroga,
GOVERNMENT PRESS:
i. Office Establishment at Kurnool--Attenders.
ii. Members of the Andhra Pradesh Government Press
Subordinate Service.
JAIL DEPARTMENT :
I. Andhra Pradesh Jail Subordinate Service
Branch I-Class I.
1. Jailors in Sub-Jails.
2. Gate-Keepers (including Chief Head Warders, Jamedars, Grades I
and 11, Head Warders and Dafedars.
3. Warders (including Jawans) in Jails--Grades 1 and 11.
Class II :
Woman Warders - Grades I and 11.
Branch II-Class I:
1. Special Grade Prison Teachers and Instructors.
2. Higher Elementary Grade Teachers and Instructors
Class II:
1. Carpenter Instructors .- Grades-II and Ill.
2. Blacksmith Instructors.
3. Tailor Instructors -- Grade II.
4. Weaving Instructors -- Grades II and Ill.
5. Durrie-making Instructors Grades II and Ill.
6. Carpet-making Instructors.
7. Dyeing Instructors .- Grades II and Ill.
8. Polisher,
9. Fitter -- Grades II and Ill.
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10. Shoe-making Instructors.
Class-III:
Jamedar, Chauffers.
Temporary Posts.
BRANCH - IV:
1. Wiremen.
2. Packer Clerks and Packers.
PORT DEPARTMENT:
I. Andhra Pradesh Port Subordinate Service.
1. Assistant Light Keepers and Signallers.
2. Flag Lascars.
3. Tindals Grade II.
4. Boatmen.
II. Andhra Pradesh General Subordinate Service.
1. Serangs - Grade II
2. Firemen - Grades I and II.
3. Welders.
4. Greasers
5. Lascars
6. Store Attender.
7. Hammermen.
PUBLIC HEALTH AND MUNICIPAL ENGINEERING DEPARTMENT:
1. Andhra Pradesh General Subordinate Service.
Attenders employed in the office of the Sanitary Engineer.
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GOVERNMENT OF TELANGANA
ABSTRACT
PUBLIC SERVICES – A.P.Reorganisation Act, 2014 -The Andhra Pradesh
General Subordinate Service Rules, 1995 -Adaptation to the State of
Telangana – Orders - Issued.
-------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SERVICES-B) DEPARTMENT
G.O.MS.No. 198 Dated: 28-05-2016
Read the following:-
1. The Andhra Pradesh General Subordinate Service
Rules, 1995 issued in G.O.Ms.No.965, G.A (Ser.B)
Department, Dt:21.10.1995.
2. The Andhra Pradesh Re-organisation Act, 2014
(Central Act No. 6 of 2014).
3. Government Circular Memo.No.13665/SR/2014,
G.A.(SR) Department, dated:26.05.2014.
*****
ORDER:
Whereas, by virtue of section 3 of the Andhra Pradesh
Reorganisation Act, 2014 (Central Act No.6 of 2014), the State of
Telangana comprising the territories specified therein has been formed
on and from the appointed day i.e., of 02.06.2014;
2. And whereas, in section 101 of the Andhra Pradesh
Reorganisation Act, 2014, a provision has been made for the purpose
of facilitating the application of any law (as defined in section 2 (f) of
the Act), made before the appointed day, in relation to the State of
Andhra Pradesh or the State of Telangana, the appropriate
Government may before expiration of two years from 02.06.2014, by
order, make such adaptations and modifications of the law, whether by
way of repeal or amendment, as may be necessary or expedient, and
thereupon every such law shall have effect subject to the adaptations
and modifications so made until altered, repealed or amended by a
competent Legislature or other competent authority;
3. And whereas, the Andhra Pradesh General Subordinate Service
Rules, 1995 made in exercise of the powers conferred by the proviso
to Article 309 of the Constitution of India, vide G.O first read above,
are in force as on 01.06.2014;
4. And whereas, Government after careful examination of the
matter, have decided to adapt the said Andhra Pradesh General
Subordinate Service Rules, 1995 with the amendments issued thereto
from time to time which are in force as on 01.06.2014.
5. Accordingly, the following Notification will be published in an
Extra- ordinary issue of the Telangana State Gazette, dt.28.05.2016.
NOTIFICATION
In exercise of the powers conferred by section 101 of the
Andhra Pradesh Re-organisation Act, 2014 (Central Act No.6 of 2014),
P.T.O.
-2-
the Governor of Telangana hereby order for adaptation of the Andhra
Pradesh General Subordinate Service Rules, 1995 which is in force as
on 01.06.2014 with the amendments issued thereto from time to time
to the State of Telangana with certain modifications as shown below.
1. (i) This Order may be called the Andhra Pradesh General
Subordinate Service Rules, 1995, (Telangana Adaptation
Order), 2016.
(ii) It shall come into force with immediate effect.
2. In the Andhra Pradesh General Subordinate Service Rules, 1995:-
(i) throughout the rules, for the words “Andhra Pradesh”,
the word “Telangana” shall be substituted. However, in
the expression “Andhra Pradesh Public Employment
(Organisation of Local Cadres and Regulation of Direct
Recruitment) Order, 1975” where ever occurs in the
Rules shall remain.
(ii) throughout the rules, for the words “Andhra Pradesh
General Subordinate Service Rules, 1995”, the words
“General Subordinate Rules as applicable to the State of
Telangana” shall be substituted.
(iii) throughout the Rules, for the words “Andhra Pradesh
General Subordinate Service”, the words “General
Subordinate Service as applicable to the State of
Telangana” shall be substituted.
(iv) throughout the rules, for the words “Andhra Pradesh Last
Grade Service”, the words “Last Grade Service as
applicable to the Telangana State” shall be substituted.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
RAJIV SHARMA
CHIEF SECRETARY TO GOVERNMENT
To
The Commissioner of Printing, Stationery and Stores purchase,
Telangana, Hyderabad (with a request to publish and furnish 200
copies of the Gazettee)
Copy to:
All Departments in Telangana Secretariat.
All Heads of Departments in Telangana State.
The Secretary, TSPSC, Hyderabad
The Registrar, the High Court, Hyderabad.
All District Collectors in Telangana State.
P.S. to Prl. Secretary to Chief Minister/P.S. to Secretary to Govt. (Ser).
The Law Dept., Telangana Secretariat/ The G.A.(Cabinet) Department.
SF/SC.
//FORWARDED::BY ORDER//
SECTION OFFICER
GOVERNMENT OF ANDHRA PRADESH
ABASTRACT
Administrative Reforms – Delegation of Financial Powers to Head of Departments,
Regional Officers and District Officers and Unit Officers in respect of certain Common
Items of expenditure-Enhancement of Financial Powers on certain Common Items of
expenditure-Orders-Issued.
------------------------------------------------------------------------------------------------------------
FINANCE & PLANNING (FW:ADMN.I.TFR) DEPARTMENT.
G.O.Ms.No148. Dated 21/10/2000.
Read the following:-
1. G.O.(P) No,703,Genl.Admn.(AR & T.I) dept.dt.4-12-1978.
2. G.O.Ms.No.215 Fin & Plg(FW .A & L) Dept.dt.14-9-1983
3. G.O.Ms.No.102 Genl.Admn.(AR&T.I) Dept.dt.24-2-1986.
4. G.O.Ms.No.490 Genl.Admn.(AR&T.Desk) Dept.dt.28-9-1994
5. G.O.Ms.No.389 Genl.Admn.(AR&T.I) Dept.dt.4-9-1996
6. G.O.Ms.No.100 Genl.Admn.(AR&T.I) Dept.dt.18-3-2000
---
ORDER:
Orders were issued in the Government Order 6th read above, constituting a
Committee consisting of Special Chief Secretary & Chief Commissioner, Land
Administration as Chairman and Secretary to Government (Coord) General
Administration Department as Convener, Prl. Secretary to Government, Revenue
Department, Prl. Secretary to Government, Finance and Planning (FW) dept and Prl.
Secretary to Government Panchayat Raj & Rural Development (RD) Department as
Members to examine and to suggest further enhancement of delegation of Financial
Powers. The said Committee has considered the existing Financial Powers as
contained in the Government Orders 1st, 2nd & 5th read above in respect of some
common items of expenditure to Departments of Secretariat, Heads of Departments,
Regional Officers and District Officers and Unit Officers and made certain
recommendations.
2. Government after careful consideration of the recommendations of the Committee
for enhancement of the existing Financial Powers on certain common items of
expenditure, have agreed to the recommendations of the Committee.
3. Government have accordingly, in pursuance of the decision taken in Para 2 above
and in modification of the orders issued in the Government orders 1st, 2nd & 5th
read above, fix the revised monetary ceiling limits of Financial Powers to be
exercised by each authority as detailed in the Annexure to this order, subject to
the following conditions:-
Cont…p2
//2//
1. The above delegation of financial powers is subject to availability of Budget
provision.
2. Where already higher powers are delegated on certain common items of
expenditure, such higher provision will continue.
3. Where higher powers are not delegated on certain common items of
expenditure now the existing powers delegated earlier will continue.
4. Eligibility of the expenditure will be determined as per the existing
guidelines and orders in force.
4. The Departments of Secretariat/Head of Departments and the District Collectors
are requested to communicate these orders to the Regional Officers, District/Unit
Officers and other Sub-Ordinate Officers under their administrative control for
taking necessary action.
5. No Separate concurrence of the Finance & Planning (FW) Department is required
to exercise the enhanced financial powers as stated in para (3) above, while
issuing proceedings, this should be invariably mentioned by the concerned
authority by quoting this G.O.
6. This Order comes into force with immediate effect.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
S.K.ARORA
PRINCIPAL SECRETARY TO GOVERNMENT
To
All Department of Secretariat
All Heads of Departments
All Collectors.
Copy to:
G.A.(AR & T.I) Department.
P.Ss. to Chief Minister/Chief Secretary to Government /Spl.Chief Secretary to
Government . & Chief Commr. Of L.A.
P.Ss. to all Ministers.
SF/SCs.
// FORWARDED ::BY ORDER//
Sd/x x x
SECTION OFFICER.
ANNEXURE to G.O.Ms.No148. FINANCE & PLANNING (FW:ADMN.I.TFR) DEPT. Dated 21/10/2000.
Sl. Item of Ceiling Limits for Ceiling limits for Ceiling limit for
No. Expenditure Secretariat Depts / Heads Regional Officers District (Other than
of Depts./ Dist. Collectors) Unit
Collectors. Officers.
1. Maintenance of
Motor Vehicles Full powers (Subject to 20,000 per vehicle. 20,000 per vehicle.
(a) Light Guidelines vide
Vehicles G.O.Ms.No.333.G.A(OP.II)
Dept. date.31/7/1997)
(b) Heavy -do- 40,000 per vihicle 40,000 per vehicle
vehicles.
2. Purchase of Full Powers Full Powers Full Powers.
Stationary
3. Purchase of Steel
& Wooden
furniture:- Full Powers 50,000 10,000
(a)Purchase of Full Powers 5,000 5,000
Furniture
(b)Repairs to
Furniture
4. Rent for Office Full Powers according to Full powers according Full powers according
Building Plinth area values and rent to Plinth area values to Plinth area values
assessment by R&B Dept. and rent assessment and rent assessment
(Subject to following the by R& B Dept. (Subject by R& b Dept. (Subject
instructions issued in to following the to following the
G.O.Ms.no.35 Fin & Plg.( instructions issued in instructions issued in
FW.EBS.PWD) dept. dt. G.O.Ms.no.35 Fin & G.O.Ms.no.35 Fin &
27/2/1997 read with Memo Plg.( FW.EBS.PWD) Plg.( FW.EBS.PWD)
No. 127/R & E/97,dt.9.6.97) Dept.dt.27/2/1997 read dept.dt.27/2/1997 read
with Memo No. 127/R with Memo No. 127/R
& E/97,dt.9.6.97) & E/97.dt.9.6.97)
5. Purchase of Bulbs Full Powers 10,000 --
& lamps.
6. Light Refreshments Rs.300/- at a time not 200/- p.m 200/- p.m.
exceeding Rs.2000/- per
month.
7. Repairs to Type Full Powers Full Powers Full Powers
writers
8. Condemnation of Full powers subject to Full powers subject to Full powers subject to
Vehicles technical Scrutiny by Public technical Scrutiny by technical Scrutiny by
works Deptt. or Area Public works Deptt. or Public works Deptt. or
Transport Officer. Area Transport Officer. Area Transport Officer.
9. Repairs to Full powers Full powers Full powers
Duplicators
10. Organization of 50,000 10,000 10,000
Sports and Games
Contd…P 2
//2//
Sl. Item of Expenditure Ceiling Limits for Ceiling limits for Ceiling limits for
No. Secretariat Depts / Regional Officers District (Other than
Heads of Depts./ Collectors) Unit
Dist.Collectors. Officers.
11 Electrical installations. Full powers 5,000 5,000
(a) For additional
improvements and
alterations to the
existing electrical
installations for
each buildings and
apartments in the
compound.
(b) Improvements, 1,00,000 50,000 50,000
alterations and new
installations to new
buildings.
12 Printing locally without Full powers Full powers Full powers
referring to Govt. Press
13 Visits of High personnel Rs.5000/- on each No limit on occasion not No Limit on occasion
occasion subject to a exceeding 5,000 p.a. not exceeding 5,000
ceiling of Rs.50,000/- p.a.
14. Purchase of Non-Govt. Full powers 5,000 5,000
publications relevant to
Law and Administrative
Management.
15. Crockery, Cutlery & 5,000 1,000 1,000
Utensils ( initial purchases)
16. Printing and Binding Full powers Full powers Full powers
17. Purchase of wall clocks not 1,000 500 500
exceeding one piece for
each unit Office at a cost
not exceeding
18. Purchase of Fans Full Powers Full Powers Full Powers
19. Write off of various kinds
(As amended in 5,00,000 -- --
G.O.Ms/No.471 Fin(TM)
dept.dt.3.9.2001)
20. Air Coolers Full powers -- --
21. Drawal of amounts on 10,000 -- --
Abstract contingent bills
22. Photographic charges -- -- 1,000
23. Freight charges Full powers Full powers Subject to Full powers Subject
eligibility to eligibility.
24. Apparatus, instruments Full powers Full powers Full powers
and Machinery
25. Purchase of stores Full powers -- --
26. Legal costs Full powers Full powers Full powers
27. Expenditure on Exhibitions Full powers -- --
Contd…P.3
//3//
Sl. Item of Expenditure Ceiling Limits for Ceiling limits for Ceiling limit for
No. Secretariat Depts / Regional Officers District(Other than
Heads of Depts./ Collectors) Unit
Dist.Collectors. Officers.
28. Maintenance of Full powers -- --
Residential and non-
residential buildings of
prisons Department.
29. Petrol, Oil, Lubricants Full powers Full powers Full powers
30. Maintenance of Full powers(Through Full powers(Through Full powers(Through
computers APTS or original APTS or original APTS or original
Manufacturer) Manufacturer) Manufacturer)
31. Maintenance of Xerox Full powers Full powers Full powers
Machine.
32. Maintainance of Fax Full powers Full powers Full powers
machine
33. Purchase of Computer / Full powers Full powers Full powers
Fax Machine Stationary
(Printer Ribbons, Heads,
Cartridges, Floppies,
CDs and Tapes etc.)
34. Air Coolers Repairs. Full powers Full powers --
35. Supply of Uniform cloth Full powers Full powers Full powers
to Calss IV Employees
36. Telephone for Full powers Full powers Full powers
connectivity purposes
37. Internet service charges. Full powers 1,000 1,000
38. Refreshments Full powers 1,000 500
expenditure on visits of
Official from other states
39 Purchase of batteries Full powers Full powers Full powers
40. Pest control Measures, Full powers Full powers Full powers
Fire Alarm and Fire
Extinguisher
maintenance.
41. Electrical & net working Full powers Full powers Full powers
works relating to
computer ,Air conditioner
and UPS equipment.
42. Courier charges. Full powers Full powers Full powers
43. Supply of Uniform cloth Full powers Full powers --
for Junior Forest Officers.
.
>>o0o<<
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Administrative Reforms – delegation of Financial Powers to Heads of
Departments, Regional Officers and District Officers and Unit Officers in
respect of certain Common Items of expenditure – Extension of Financial
Powers for purchase of certain common items of expenditure – Further –
Orders – Issued.
---------------------------------------------------
FINANCE (TFR) DEPARTMENT
G.O.Ms.No.178 Dated: 19.08.2011.
Read the following:
1. G.O.Ms.No.148, Finance & Planning (FW:Admn.I-TFR)
Department, dt. 21.10.2000.
2. G.O.Ms.NO.471, Finance (TFR) Department, dt. 3.9.2001.
3. G.O.Ms.No.286, Finance (TFR.I) Department, dt.
23.11.2007.
***
ORDER:
In the reference 1st read above, orders were issued enhancing the
Financial Powers to Secretariat Departments, Heads of Departments,
Regional Officers, District and Unit Officers on certain common items of
expenditure as detailed in the Annexure to the order subject to following
certain conditions.
2. In the reference 2nd read above, amendment orders have been
issued enhancing the financial powers on certain common items of
expenditure to write off of various kinds at item No.19 of the reference 1st
read above.
3. In the reference 3rd read above, amendment orders have been issued
for enhancing the financial powers to various officers on Item No.6 of G.O.
1st read above.
4. Many departments are sending proposals to Government to issue
permission for purchase of the following 04-items for which no powers
were delegated earlier.
1. Purchase of Air Conditioners;
2. Purchase of Xerox Machines;
3. Purchase of Computers & its peripherals;
4. Purchase of Water Coolers;
::2::
5. Government after careful examination of the matter hereby delegate
powers for purchase of above mentioned four items as per the eligibility
criteria and level of delegation as indicated in the Annexure to this order,
subject to availability of budget and duly following the procurement
procedure in vogue.
6. This order comes into force with immediate effect and the same is
available in A.P. Govt. Website http://goir.ap.gov.in
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
PUSHPA SUBRAHMANYAM
PRINCIPAL SECRETARY TO GOVERNMENT (IF)
To
All Departments of Secretariat.
All Heads of Departments.
The Principal Accountant General, A.P., Hyderabad.
The Principal Accountant General (Audit), Hyderabad.
The Accountant General, (A&E), A.P., Hyderabad.
All District Collectors/District Judges in the state.
The Director of Treasuries and Accounts, A.P., Hyderabad.
The Pay & Accounts Officer, Hyderabad
The Director, Works & Projects, A.P., Hyderabad.
The Director of Insurance, A.P. Hyderabad.
The Director, State Audit, A.P., Hyderabad.
The Dy. Financial Adviser (Works & Projects)
All the Deputy Directors, O/o. District Treasury Offices in the state.
All Pay and Accounts Officers, Works and Projects.
The Registrar, A.P. High Court, Hyderabad.
The Registrar, A.P. Administrative Tribunal, Hyderabad.
The Director, Govt. Printing Press, A.P., Hyd., for publication in the A.P.
Gazettee.
The Principal Secretary to Governor of Andhra Pradesh, Hyderabad.
The G.A. (AR&T.I) Department.
P.Ss. to Chief Minister/Chief Secretary to Government/Spl. Chief
Secretary to Government & Chief Commr. of L.A.
P.Ss. to all Ministers
S.F./S.C.
****
::3::
ANNEXURE
Appended to G.O.Ms.No. 178 Finance (TFR) Department, dt. 19.8.2011
Sl Name of the Secretariat Depts. / Regional Unit/ Remarks/ Conditions.
No item HODs / Dist Officers District
Collectors Officers
1. Air Secretaries/HODs/D --------- ---------- Subject to availability of
Conditioners ist Collectors are budget and duly
eligible, Full powers. following the
procurement procedure
in vogue, through
APTS., and also
eligibility of the
expenditure will be
determined as per the
existing guidelines &
orders in force.
2. Xerox Full Powers ------- ------- Subject to availability of
Machines budget and duly
following the
procurement, through
APTS., and also
eligibility of the
expenditure will be
determined as per the
existing guidelines &
orders in force.
3. Computers Full Powers ------- ------ Subject to availability of
and its budget and duly
peripherals. following the
procurement through
APTS with IT&C
guidelines if any, and
also eligibility of the
expenditure will be
determined as per the
existing guidelines &
orders in force.
4 Water Full Powers Full Full Subject to availability of
Coolers. Powers Powers budget and duly
following the
procurement and also
eligibility of the
expenditure will be
determined as per the
existing guidelines &
orders in force.
***
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-G) DEPARTMENT
INSTRUCTIONS
IN
APPOINTMENT OF SON/DAUGHTER/SPOUSE
OF GOVERNMENT SERVANTS WHO DIE IN
HARNESS WHILE IN SERVICE / RETIRE ON
MEDICAL GROUNDS
As Corrected upto Ist October, 2000
3
PRINTED BY THE COMMISSIONER OF PRINTING
AT THE GOVERNMENT CENTRAL PRESS,
HYDERABAD
2002
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-G) DEPARTMENT
INSTRUCTIONS
ON
APPOINTMENT OF SON/DAUGHTER/SPOUSE
OF GOVERNMENT SERVANTS WHO DIE IN
HARNESS WHILE IN SERVICE / RETIRE ON
MEDICAL GROUNDS
As Corrected upto 31-12- 2007
PRINTED BY THE COMMISSIONER OF PRINTING
AT THE GOVERNMENT CENTRAL PRESS,
HYDERABAD
2002
TABLE OF CONTENTS
Sl.No. No.of references Pages
Government Employees who die while in Service
1. G.O.Ms.No.1005, Employment & Social Welfare Department, dated 1 - 2
27-12-1974
2. Memo. No.529/G1/75-8, Employment & Social Welfare Dept., dated 3 - 8
19-7-1975.
3. G.O.Ms.No.687, G.A. (Ser.A) Dept., dated 3-10-1977. 9 - 11
4. Memo. No.1900/Ser.A/79-1, G.A. (Ser.A) Dept., dated 21-9-1979 12 - 13
5. Memo. No.1918/Ser.A/79-2, G.A. (Ser.A) Dept., dated 30-11-1979 14 - 15
6. Memo. No.618/Ser.A/78-11, G.A. (Ser.A) Dept., dated 17-12-1979 16 - 22
7. Memo. No.834/Ser.A/80-2, G.A. (Ser.A) Dept., dated 30-7-1980 23
8. Memo. No.1083/Ser.A/80-1, G.A. (Ser.A) Dept., dated 1-8-1980 24 - 25
9. Memo. No.1879/Ser.A/80-1, G.A. (Ser.A) Dept., dated 1-12-1980 26 - 27
10. G.O.Ms.No.84, G.A. (Ser.A) Dept., dated 17-2-1982. 28 - 30
11. Memo. No.380/Ser.A/82-1, G.A. (Ser.A) Dept., dated 2-9-1983 31 - 32
12. Memo. No.2047/Ser.A/83-1, G.A. (Ser.A) Dept., dated 10-10-1983 33 - 34
13. G.O.Ms.No.110, G.A. (Ser.A) Dept., dated 22-2-1984. 35 - 36
14. Memo. No.2502/Ser.A/85-1, G.A. (Ser.A) Dept., dated 7-1-1986 37 - 38
15. Memo. No.113/Ser.A/86-1, G.A. (Ser.A) Dept., dated 7-3-1986 39 - 41
16. G.O.Ms.No.259, G.A. (Ser.A) Dept., dated 19-5-1986. 42 - 44
17. G.O.Ms.No.349, G.A. (Ser.A) Dept., dated 12-6-1986. 45 - 47
18. Memo. No.1171/Ser.A/87-1, G.A. (Ser.A) Dept., dated 3-7-1987 48 - 49
19. Memo. No.868/Ser.A/79-1, G.A. (Ser.A) Dept., dated 27-4-1989 50 - 51
20. Memo. No.1345/Ser.A/87-4, G.A. (Ser.A) Dept., dated 30-11-1987 52 - 53
21. G.O.Ms. No.165, G.A. (Ser.A) Dept., dated 20-3-1989 54 - 55
22. Memo. No.331/Ser.A/90-1, G.A. (Ser.A) Dept., dated 15-3-1990 56
Sl.No. No.of references Pages
23. Memo. No.1865/Ser.A/90-1, G.A. (Ser.A) Dept., dated 19-9-1990 57
24. Memo. No.1954/Ser.A/90-1, G.A. (Ser.A) Dept., dated 16-10-1990 58
25. Memo. No.1865/Ser.A/90-2, G.A. (Ser.A) Dept., dated 11-2-1991 59
26. G.O.Ms.No.427, G.A. (Ser.A) Dept., dated 1-7-1991. 60 - 64
27. Memo. No.535/Ser.A/91-1, G.A. (Ser.A) Dept., dated 31-7-1991 65 - 66
28. G.O.Ms.No.612, G.A. (Ser.A) Dept., dated 30-10-1991. 67 - 70
29. G.O.Ms.No.533, G.A. (Ser.A) Dept., dated 5-9-1991. 71 - 72
30. Memo. No.42/Ser.A/92-1, G.A. (Ser.A) Dept., dated 6-2-1992 73 - 74
31. Memo. No.635/Ser.A/92-2, G.A. (Ser.A) Dept., dated 10-6-1992 75
32. Memo. No.747/Ser.A/92-2, G.A. (Ser.A) Dept., dated 5-9-1992 76 - 77
33. Memo. No.1094/Ser.A/92-1, G.A. (Ser.A) Dept., dated 23-12-1992 78 - 79
34. G.O.Ms.No.699, G.A. (Ser.A) Dept., dated 15-12-1992. 80 - 81
35. G.O.Ms.No.59, G.A. (Ser.A) Dept., dated 5-2-1993. 82 - 84
36. Memo. No.925/Ser.A/92-1, G.A. (Ser.A) Dept., dated 18-2-1993 85
37. G.O.Ms.No.215, G.A. (Ser.A) Dept., dated 8-4-1993. 86 - 91
38. G.O.Ms.No.577, G.A. (Ser.A) Dept., dated 29-10-1993. 92 - 93
39. G.O.Ms.No.76, G.A. (Ser.A) Dept., dated 15-3-1995. 94
40. Memo.No.1078/A1/EGAD-I/95, Fin. & Plg. (FW.EBS-I) Dept., 95 - 96
dated 14-4-95.
41. G.O.Ms.No.969, G.A. (Ser.A) Dept., dated 27-10-1995. 97 - 99
42. G.O.Ms.No.400, G.A. (Ser.A) Dept., dated 12-9-1996. 100 - 103
43. Memo. No.14102/Ser.A/96-1, G.A. (Ser.A) Dept., dated 26-11-1996 104
44. Memo. No.20908/Ser.A/96-2, G.A. (Ser.A) Dept., dated 6-1-1997 105
45. G.O.Ms.No.60, G.A. (Ser.A) Dept., dated 11-2-1997. 106 - 109
46. Memo. No.34830/Ser.A/97-1, G.A. (Ser.A) Dept., dated 19-8-1997 110 - 111
Sl.No. No.of references Pages
47. Memo. No.60010/Ser.A/98-6, G.A. (Ser.A) Dept., dated 19-6-1999 112 - 113
48. Cir.Memo. No.46742/Ser.A/98-1, G.A. (Ser.A) Dept., dated 11-8- 114 - 117
1998
49. U.O.Note No.1695/Ser.A/99-1, G.A. (Ser.A) Dept., dated 28-1-1999 118 - 119
50. G.O.Ms.No.350, G.A. (Ser.A) Dept., dated 30-7-1999. 120 - 121
51. G.O.Ms.No.378, G.A. (Ser.A) Dept., dated 24-8-1999. 122 - 125
52. Memo. No.5786/Ser.A/97-14, G.A. (Ser.A) Dept., dated 2-11-1999 126 - 128
53. Memo. No.64928/Ser.A/99-2, G.A. (Ser.A) Dept., dated 11-1-2000 129 - 130
54. Memo. No.55769/Ser.A/99-3, G.A. (Ser.A) Dept., dated 27-1-2000 131 - 132
55. Memo. No.17897/Ser.A/2000-1, G.A. (Ser.A) Dept., dt.20-4-2000 133 - 134
56. Memo. No.68215/Ser.A/99-2, G.A. (Ser.A) Dept., dated 2-6-2000 135 - 137
57. G.O.Ms.No.289, G.A. (Ser.A) Dept., dated 4-8-2000. 138 - 140
58. G.O.Ms.No.202, G.A. (Ser.A) Dept., dated 27-4-2002. 204 - 206
59. G.O.Ms.No.203, G.A. (Ser.A) Dept., dated 27-4-2002. 207 - 209
Sl.No. No.of references Pages
Government Employees Retiring on Medical Grounds
1. G.O.Ms.No.504, G.A. (Ser.A) Dept., dated 30-7-1980. 141 - 143
2. G.O.Ms.No.508, G.A. (Ser.A) Dept., dated 20-10-1982. 144 - 145
3. G.O.Ms.No.457, G.A. (Ser.A) Dept., dated 19-9-1983. 146 - 147
4. G.O.Ms.No.492, G.A. (Ser.A) Dept., dated 10-10-1983. 148 - 149
5. G.O.Ms.No.309, G.A. (Ser.A) Dept., dated 4-7-1985. 150 - 151
6. Memo. No.849/Ser.A/95-1, G.A. (Ser.A) Dept., dt.27-1-1996 152 - 153
7. G.O.Ms.No.43, G.A. (Ser.A) Dept., dated 7-2-1996. 154 - 155
8. Memo. No.536/Ser.A/96-1, G.A. (Ser.A) Dept., dt.9-10-1996 156 - 157
9. Memo. No.347/Ser.A/96-9, G.A. (Ser.A) Dept., dt.15-3-1997 158 - 160
10. U.O.Note No.43103/Ser.A/97-1, G.A. (Ser.A) Dept., dt.3-6-1997 161 - 162
11. Memo. No.44634/Ser.A/97-1, G.A. (Ser.A) Dept., dt.12-6-1997 163 - 165
12. G.O.Ms.No.214, G.A. (Ser.A) Dept., dated 9-6-1998. 166 - 174
13. Memo. No.65073/Ser.A/98-1, G.A. (Ser.A) Dept., dt.6-11-1998 175
14. Memo. No.71558/Ser.A/98-1, G.A. (Ser.A) Dept., dt.23-11-1998 176 - 177
15. G.O.Ms.No.570, G.A. (Ser.A) Dept., dated 17-12-1998. 178 - 180
16. Memo. No.4241/Ser.A/99-1, G.A. (Ser.A) Dept., dt.28-1-1999 181 - 184
17. Memo. No.31461/Ser.A/99-1, G.A. (Ser.A) Dept., dt.31-5-1999 185 - 186
18. Memo. No.26983/Ser.A/99-1, G.A. (Ser.A) Dept., dt.1-8-1999 187
19. Memo. No.36299/Ser.A/99-1, G.A. (Ser.A) Dept., dt.25-6-1999 188 - 189
20. Memo. No.8421/Ser.A/99-7, G.A. (Ser.A) Dept., dt.27-7-1999 190 - 191
21. Memo. No.46187/Ser.A/99-3, G.A. (Ser.A) Dept., dt.6-9-1999 192 - 194
22. Cir.Memo. No.54016/Ser.A/99-1, G.A. (Ser.A) Dept., dt.6-10-1999 195 - 196
23. Memo. No.88218/Ser.A/99-1, G.A. (Ser.A) Dept., dt.15-12-1999 197 - 201
24. U.O.Note No.59912/Ser.A/98-5, G.A. (Ser.A) Dept., dt.25-1-2000 202 - 203
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Employment - Recruitment procedure - Relaxation of Employment Exchange
procedure in favour of a dependent of a deceased State Government Servant -
Orders - Issued.
EMPLOYMENT AND SOCIAL WELFARE (G) DEPARTMENT
G.O.Ms.No.1005 Dated the 27th December,
1974
Read the following:-
1. From Board of Revenue Lr.No.Dis.N/2675/73, dated 27th October, 1973.
2. From the Director, Employment and Training Lr.No.G1/42450/73, dated
22nd March, 1973.
***
ORDER:-
The Government of India have issued instructions to appoint without
reference to the Employment Exchange a son/daughter/near relation of a
Government servant, who dies in harness leaving his family in immediate need of
assistance, where bring no other earning member in the family to a post which is
required to be filled through the Employment Exchange. The Board of Revenue have
suggested that the concessions available to a son/daughter/near relative of a Central
Government employees, who dies in harness of being appointed without reference to
the Employment Exchange may be extended to a son/daughter/near relative of the
State Government employee who dies in harness leaving his family in indigent
circumstances.
2. The Government have carefully examined the issue in consultation with the
Director of Employment and Training and they direct that a child (son or daughter) or
spouse of a deceased Government employee be appointed without the medium of
Employment Exchange subject to the following conditions.
1.The concession is restricted to a child or the spouse of only such employee
as have died in harness there being no other earning member in the family;
2. A formal notification of the vacancy may be made to the Employment
Exchange;
[1]
3. After filling up the vacancy, the appointing authority will furnish all relevant
particulars of the candidate to the Employment Exchange; and
4. Such appointment should be made with the prior approval of the Director,
Employment and Training if it is in the twin cities or District Collector, if it is in the
district, as the case may be.
M.A. HALEEM,
SECRETARY TO GOVERNMENT
[2]
GOVERNMENT OF ANDHRA PRADESH
EMPLOYMENT AND SOCIAL WELFARE (G) DEPARTMENT
MemoNo.529/G1/75-8, Dated the 19th August,
1975
Sub:- Employment - Recruitment procedure - Relaxation of Employment
Exchange procedure in favour of a dependent of a deceased State
Government Servant - Certain clarifications - Orders - Issued.
Ref:- 1. G.O.Ms.No.1005, Employment and Social Welfare Department, dated
27th December, 1974.
2. From the Director, Employment and Training Lr.No.K1/42450/73,
dated 8th April, 1975.
3. From the Director, Employment and Training Lr.No.K1/42450/73,
dated 11th April, 1975.
4. From the Director, Employment and Training Lr.No.K1/13147/75,
dated 25th April, 1975.
5. From the Director, Employment and Training Lr.No.K1/13146/75,
dated 5th May, 1975.
6. From the Director, Employment and Training Lr.No.K1/14488/75,
dated 12th May, 1975.
7. From the Director, Employment and Training Lr.No.K1/1516/75, dated
24th May, 1975.
8. From the Director, Employment and Training Lr.No.K1/14401/75,
dated 22nd May, 1975.
9. From the Director, Employment and Training Lr.No.K1/17259/75,
dated 19th May, 1975.
10. From the Director, Employment and Training Lr.No.K1/8436/75,
dated 11th June, 1975.
***
[3]
In G.O.Ms.No.1005, Employment and Social Welfare Department, dated 27th
December, 1974, orders were issued to appoint a child (son or daughter) or spouse
of a deceased Government employee without the medium of Employment Exchange
subject to certain conditions stipulated therein. With reference to these orders
several Collectors, Heads of Departments, individuals, etc., raised various points for
clarification. Some of them are identical but clothed in different terminology of words.
These points have been carefully examined in consultation with the Director of
Employment and Training and clarifications thereon are hereby issued as mentioned
in the Annexure.
M.A. HALEEM,
SECRETARY TO GOVERNMENT
[4]
ANNEXURE
Sl.No. Point Clarification
1. Whether appointment will It should be in the same department as there
be made in the same will be vacancy or a consequential vacancy in
Department where his the Department or office where the deceased
father had worked and died worked.
while in service or any other
Department.
2. Whether the G.O. does The G.O. would apply only to cases which
have retrospective effect. have arisen on or after issue of the G.O. i.e.,
27.12.1974. "Arising or a case on a particular
date" would mean the occurrence of the death
of the employee while in service on that date.
The G.O. has no retrospective effect.
3. When the elder earning The person should be given a place only in
member is separated from the office where his deceased father worked,
the family whether the provided he is qualified. This will make
younger brother can be enquiry easy. Hence evidence of the
appointed or not. colleagues of the deceased will be readily
available. If for any reason a job is not
4. From whom the certificate immediately available, be will have to wait but
of "No earning member in should be accommodated in the first vacancy.
the family" is to be obtained. It should not matter if a son has divided
himself from the family and he is already
employed. If the family is without a bread
winner, one son/daughter out of the remaining
or the wife may be given a job.
5. Instead of the approval of Not accepted.
the Collector for
appointment in the District
the approval of the Head of
the Department may be
[5]
appropriate.
6. In case of non-availability of The main approach is to accommodate the
a vacancy readily, whether person in the same office mostly in posts of
a temporary candidates has class-IV and L.D.Cs. In the unlikely
to be retrenched to appoint contingency of a vacancy not being available
the dependent of the he will have to wait for some time. The idea is
deceased employee. not to retrench and create heart burning.
7. Whether the concessions The concessions available under this G.O.
contemplated in the G.O. are admissible not only to State Government
apply to the employees of Offices but also to all other establishments
local bodies such as including Corporations, Local Bodies
Samithi and Zilla Parishad Panchayat Raj Bodies (Municipalities etc.)
employees of teachers etc., State Public Sector undertakings etc.
who die in harness.
8. Whether such a candidate Panels are prepared for promotions. As the
can be employed by idea is to appoint him in the lowest category,
passing the existing panel this will not arise. The Employment Exchange
of the candidates. has merely to be informed.
9. Whether the concession Since the recruitment to the work-charged
can be extended to work- establishment is required to be made through
charged establishment of the medium of Employment Exchange the
the department. G.O. applies to the members of such
establishment also.
15. Whether an adopted child of No.
a deceased may come
under the definition of child
in terms of this G.O.
16. While the first son is in the The clarification against point 4 above will
army and the second son is hold good here also.
not willing to work. Whether
the third son can be
employed.
[6]
17. Whether the rule of If the deceased Government servant's son,
reservation for S.Cs. and daughter or spouse proposed to be employed
S.Ts. or B.Cs. etc., is to be do not belong to S.Cs., S.Ts., etc., and the
followed in respect of the first vacancy is a reserved vacancy the
appointment made under appointment need not be postponed on
the said G.O. humanitarian grounds. But this post can be
adjusted against the next open competition
vacancy. Thus there will be no change in the
numbers and it will only be a case of slight
postponement on humanitarian grounds.
18. Whether the appointees are If a post within the purview of the District
eligible for regularisation Selection Committee is filled in by a candidate
without further selection by under the provision of the G.O. his services
the District Selection cannot be regularised unless he gets himself
Committee. selected by the District Selection Committee
on a subsequent date.
19. Whether the widowed Such a widowed daughter can avail herself of
daughter who is the only the concession provided she produces a
legal heir of a Government certificate to the effect that she is the only heir
employee who dies in to her parents, herein being left without any
harness is also eligible for property from her husband side and that she
said concession. was solely dependent on the deceased. Such
a certificate should be obtained from an
authority in the Revenue Department not
lower rank than that of R.D.O.
20. The desirability of laying It will be for the establishment in which the
down that it is first Government employee has died to provide
incumbent upon that employment to the child of the employee for
Government office, appointment to the first available vacancy. If
organisation in which a the son/daughter or wife of the deceased is
Government employee died given the freedom to seek employment in any
in harness to appoint a other District as per convenience of the
[7]
Child or spouse under that Department of his or her choice, it will lead to
G.O. if a suitable vacancy is complications. However, he/she can later
becomes available may be seek transfer under the normal procedures.
considered.
[8]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
PUBLIC SERVICES - Subordinate Services - Ministerial posts such as Clerks,
Typists and Steno-typists - Regularisation - Orders - Issued.
----------------------------------------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.687 Dated 3rd October, 1977.
Read the following:-
G.O.Ms.No.1005, Employment and Social Welfare Department, dated 27th
December, 1974.
ORDER:
The Government in the G.O. cited have relaxed the employment exchange
procedure for purpose of making appointment of the spouse of the deceased
Government servant or dependent children of deceased Government servant who
died in harness as a social security measure. Such appointments have been
described to be purely temporary and for purpose of regular appointment he/she will
have to be selected by selection committee. It has been represented to the
Government by the Members of the deceased Government servants who have been
appointed temporarily to the Ministerial posts of Clerks, Typists and Steno-typists
and other lower categories in the light of the scheme envisaged in the G.O. cited that
their appointment may be treated as regular one straightway without subjecting them
to the process of selections that are contemplated in the relevant recruitment rules.
The Government have carefully examined the matter, with a view to provide
permanent relief to the deserving bereaved members of the family of the deceased
[9]
Government servant the following orders are issued in supersession of the orders of
Employment and social Welfare Department. Dated 27th December, 1974.
(1) The candidates eligible for appointment under this measure shall be the
spouse of the deceased Government servant or the dependent children of the
deceased Government servant who died in harness, there being no other earning
member in the family.
(2) Applications for appointment from such persons shall be entertained within
a period of one year from the date of occurrence of the death of Government
servant.
(3) All appointments made in the light of the concession envisaged in this
G.O. to categories of posts to which the candidates are eligible shall be temporary to
start with. However, the services of the persons will be regularised in the categories
of posts whose pay is equal to or less than that of L.D.C.
(4) The temporary appointment of a spouse or child of a deceased
Government servant can be considered for regular appointment without subjecting
them to the normal process of recruitment as provided in the relevant recruitment
rules provided such family members of the deceased servant satisfy other conditions
of recruitment prescribed in the rules such as age and educational qualification
However;
(a) a formal notification of vacancy may be made to the Employment
Exchange;
(b) after filling up the vacancy, the appointing authority will furnish all relevant
particulars of the candidates to the Employment Exchange.
(c) Such appointments should be made under intimation to the Director,
Employment and Training excepting in case of High Court.
The Government also direct that the present orders issued in this G.O. shall
cover all cases of Government servants died in harness on and after the 27th
October, 1973.
[10]
The Government further direct that the regular appointments made under this
G.O. shall be kept outside the purview of the Andhra Pradesh Public Service
Commission. Necessary amendments to the Andhra Pradesh Public Service
Commission Regulations shall be issued separately.
A.KRISHNASWAMI
CHIEF SECRETARY TO GOVERNMENT
[11]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo No. 1900/Ser.A/79-1, Dated 21st
September, 1979.
Sub: Public Services - Appointment of dependent children of deceased
Government employees - Further instructions - Regarding.
Ref: 1. G.O.Ms.No.687, General Administration (Ser.A) Dept., dated 3rd
October, 1977.
2. From the Director of Employment and Training Lr.No.L3/27625/78,
dated 24th June, 1979.
***
In the G.O. first cited orders have been issued that the spouse or dependent
child of a deceased Government employee be appointed without the medium of
Employment Exchange subject to one of the conditions that a formal notification of
vacancy may be made to the Employment Exchange.
The Director of Employment and Training in the reference second cited has
reported that most of the employers are appointing persons belonging to this
category and sending a formal notification of the vacancy to the Employment
Exchange after several days or months, specially when the same is insisted upon by
that Directorate. Section 4(1) of the Employment Exchange (Compulsory Notification
of Vacancies) Act, 1959 which lays down that all the vacancies arising in the Public
Sector Establishments should be notified in the prescribed form to the Employment
Exchange at least one week before the same is filled-up.
The Government, therefore, direct that all the appointing authorities should
notify the vacancy in the prescribed form to the Employment Exchange at least one
week before the same is filled-up.
[12]
The Departments of Secretariat and the Heads of Departments are requested
to follow the above instructions and to ensure that all the appointing authorities
strictly follow.
S.R.RAMAMURTHI
CHIEF SECRETARY TO GOVERNMENT.
[13]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo No. 1918/Ser.A/79-2, Dated 30th
November, 1979.
Sub: Regularisation of temporary employees - Clarification - Regarding.
Ref: G.O.Ms.No.647, General Administration (Ser.A) Department, dated
14th September, 1979.
***
The Andhra Pradesh Non-Gazetted Officers Association in its representation
dated 18th September, 1979 sought clarification on certain points arising out of
orders issued in G.O.Ms.No.647, General Administration (Ser.A) Department, dated
14th September, 1979. The following clarification is issued.
Sl.No. Point Clarification
1. Whether the services of Since the temporary employees are working
temporary employees prior to the appointments referred to in the
should be regularised with point the last regular candidate should be
reference to the dates on taken to mean a regular candidate appointed
which the candidates were by direct recruitment excluding the
appointed either by transfer appointments of deceased Government
or by promotion or under employee's dependents or by promotion or by
G.O.Ms.No.687, General transfer from other units.
Administration (Ser.A)
Department dated
3.10.1977 as dependents of
deceased Government
employees.
2. Whether the services of The appointing authorities can regularise the
temporary employees can services of temporary employees from the
[14]
be regularised by invoking dates of their appointments under rule 23 (a)
provisions in General Rules of the General Rules, subject to the condition
23 (a). that such regularisation does not affect the
interests of those whose services have
already been regularised.
3. Whether the services of The services of temporary employees may be
temporary employees may regularised provisionally subject to revision
be regularised pending based on the decision of the Andhra Pradesh
decision of the Andhra Administrative Tribunal in the pending
Pradesh Administrative Representation Petitions instead of waiting for
Tribunal. the disposal of R.Ps.
S.R.RAMAMURTHI
CHIEF SECRETARY TO GOVERNMENT.
[15]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo No.618/Ser.A/78-11, Dated 17th
December, 1979.
Sub: Public Services - Subordinate Services - Employment of dependent
children of deceased Government employees who die in harness-
Recruitment procedure - Relaxation of Employment Exchange
procedure - Certain clarifications - Issued.
Ref: 1. G.O.Ms.No.687, General Administration (Services.A) Department,
dated 3rd October, 1977.
2. Memo No.51/Services-A/78-1, dated 10th February, 1978.
***
As a measure of social security the Government issued orders in
G.O.Ms.No.1005, Employment and Social Welfare, dated 27th December, 1974
providing relief to the family of a Government servant who dies in harness by
appointing his son or daughter or spouse in Government service, without the
medium of Employment Exchange, subject to the conditions among other things that
there is no other earning member in the family. With reference to these orders
several Collectors and Heads of Departments raised various points for clarification
and necessary clarifications were issued in Government Memo No.529/G.1/75-8,
Employment and Social Welfare dated 19th August, 1975. Later on certain
representations made by members of the families of deceased Government
employees, the scheme was examined with a view to provide permanent relief and
orders were issued in G.O.Ms.No.687, General Administration (Ser.A) Department,
dated 3rd October, 1977, in supersession of the earlier G.O. specifying the
procedure for making regular appointments of the dependents of deceased
Government employees, the categories of posts of which such dependents are
eligible and the time within which application for appointment should be made. After
[16]
the issue of G.O. also certain points were raised regarding relaxation of educational
qualifications, age for appointment and the time limit for submission of applications
etc. The Secretaries to Government discussed the points at a meeting held on 2nd
November, 1979 and made their recommendations. The recommendations are
accepted and embodied in the annexure to this Memo along with the clarifications
previously issued in Government Memo No.529/G1/75-8, Employment and Social
Welfare dated 19th July, 1975 in so far as they can be adopted in G.O.Ms.No.687,
General Administration (Services.A) Department, dated 3rd October, 1977 for the
guidance of the appointing authorities.
The Heads of Departments etc., are requested to bring these clarifications to
the notice of all appointing authorities for their guidance.
S.R.RAMAMURTHI
CHIEF SECRETARY TO GOVERNMENT.
[17]
ANNEXURE
Sl.No. Point Clarification
1. Whether appointment will be It should be in the same Department as far as
made in the same possible, as, there will be a vacancy or a
department where the consequential vacancy in the Department or
deceased Government office where the deceased worked. There is,
employee worked while in however no objection to the appointment in
service or in any other an office other than the office in which the
Department? employee worked prior to his death. If the
dependent happens to be a women it may be
better in her own interest that she is provided
with a job nearer to the place where she
would find it secure to live.
2. When the elder earning It should not matter if son has divided himself
member is separated from from family and is already employed. If the
the family whether the family is without a bread winner, a
younger brother can be son/daughter out of the remaining or the wife
appointed or not? may be given job.
3. From whom the certificate of The person seeking employment can declare
'No earning member in the that no other member in the family is earning.
family' is to be obtained? In case, the declaration is found defective at a
later date, his/her services are liable to be
terminated besides any other action would be
taken under the law.
4. In a case of non-availability The main approach is to accommodate the
of a vacancy readily, person in the same office mostly in posts of
whether a temporary Class-IV and LDCs. In the unlikely
candidate has to be contingency of a vacancy not being available,
[18]
retrenched to appoint the he/she will have to wait for some time. The
dependent of the deceased idea is not retrench any temporary employee
employer? and create heart burning.
5. Whether such a candidate Panels are prepared for promotions. As the
can be employed by idea is to appoint him/her in the lowest
passing the existing panel category this will not arise. The Employment
of the candidates? Exchange has merely to be informed.
6. Whether the dependent of The dependent of the deceased has to be
the deceased employee can considered for the categories of posts whose
be considered for pay is equal to or less than that of L.D.C. and
appointment to any post for which he/she is eligible based on
irrespective of the status qualifications and other conditions as
held by the deceased prescribed in the relevant rules. The post held
employee? by his/her deceased parent is not at all
criterion to be taken into account.
7. Whether the GO is The pensioners will not at all come within its
applicable to the purview.
pensioners?
8. Whether the concession is The GO would apply to cases where a
applicable to the Government servant while in service, died in
dependents of an harness It is immaterial whether the
employees who died while deceased employee was on leave or on
on leave? deputation or on other duty or on training or
under suspension etc. The only point is that
he/she should not have retired from service.
9. Whether the adopted child The answer is in the negative.
of a deceased employee
may come under the
definition of child in terms of
this GO?
10. While the first son is in the If the first son in the army is separated from
army and the second son is the family, the clarification against point 2 will
[19]
not willing to work whether hold good here also.
the third son can be
employed?
11. Whether the widowed Such a widowed daughter can avail herself of
daughter who is the only the concession provided she produces a
legal heir of a Government certificate to the effect that she is the only heir
employees who died in to the deceased employee, herself being left
harness is also eligible for without any property from her husband side
the said concession? and that she was solely dependent on the
deceased such a certificate should be
obtained from an authority in the Revenue
Department not lower in rank than that of
Revenue Divisional Officer.
12. Whether condition 2 in para The application for appointment of such
2 of the G.O. regarding the persons may be entertained within one year
time limit for the submission from 3.10.77 (date of G.O.Ms.No.687, of
of application for 1977).
employment will apply to the
dependents of Government
servants who died during
the period 27-10-1973 to
27-12-1974?
13. Whether a minor dependent A minor dependent of the employee who dies
child of a deceased in harness should not be considered for
Government employee can providing employment under this scheme, as
be considered for there cannot be any contractual obligation
appointment? between the Government and the employee
who is a minor. The intention of the
Government being to see that the family is
not exposed to destitution, the relief by taking
somebody for employment, should be
immediate. Therefore, a spouse or a child of
[20]
the deceased Government servant should
immediately apply for this relief. However, in
case where due to the fact that the child is a
minor or he has not attained the educational
qualification, it should be possible for them to
ask for the relief within a reasonable time,
which may be two years from the date of
demise of the Government Servant. In such a
case, the fact should be communicated to the
Government.
14. Whether cases of the Cases of the dependents of Government
dependents of Government servants who died prior to the 27-10-1973
servants who died prior to should not be entertained under this scheme.
the issue of
G.O.Ms.No.1005
Employment & Social
Welfare dated: 27-10-1974
can be considered for
appointment?
15. Whether the educational No relaxation of educational qualification for a
qualification may be relaxed post whose pay is equal to or less than that of
in favour of the dependents LDC either in Department of Secretariat or in
of a deceased employee the office of Heads of Departments or in the
seeking a job under this Subordinate Offices in the Districts should be
scheme? considered under any circumstances.
16. Where a spouse of a If the eligible children of the deceased
deceased Government Government servant are minors his/her
servant seeking spouse may seek employment under this
employment is above scheme. In such cases, no upper age limit
maximum age prescribed need be prescribed.
for categories of posts
whose pay is equal to or
[21]
less than that of LDC,
whether the upper age limit
may be relaxed to enable
he/she being appointed?
[22]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.834/Services-A/80-2, Dated the 30th July,
1980
Sub:- Public Services - Employment of dependent children of deceased
Government employee who die in harness - Recruitment procedure
certain clarification - Issued.
Ref:- 1.From the Collector, Warangal, Lr.Rc.No.A2/4468/80, dated 23rd May,
1980.
***
The attention of the Collector, Warangal is invited to the reference cited and
he is informed that spouse/child of a contingent employee who dies in harness
cannot be appointed in terms of G.O.Ms.No.687, General Administration (Services-
A) Department, dated 30th October, 1977. When, however, a contingent employee
gets converted into regular Government servant in pursuance of the orders issued in
G.O.Ms.No.38, Finance and Planning (Finance Wing) Department, dated 1st
February, 1980, the spouse/child of such employee, if dies in harness will get the
benefit provided in G.O.Ms.No.687, General Administration (Services-A)
Department, dated 3rd October, 1977.
C.S. SARAVANAM
DEPUTY SECRETARY TO GOVERNMENT
[23]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.1083/Services-A/80-1, Dated Ist August,
1980.
Sub:- Public Services - Appointment of Spouse/Child of a deceased
Government employee who dies in harness - Further - Instructions -
Reg.
Ref:- 1.G.O.Ms.No.687, General Administration (Ser.A) Department, dated
3rd October, 1977.
2. U.O.Note.No.203/Ser.A/78-1, dated 16th February, 1978.
3. Memo No.618/Ser.A/78-11, dated 17th December, 1979.
***
In the G.O. first cited orders were issued providing permanent relief to the
family of a deceased Government servant who dies in harness by appointing his
son/daughter/spouse to the posts for which such dependents are eligible subject to
certain conditions specified therein. After the issue of these orders certain points
were raised regarding relaxation of educational qualifications age for appointment
and the time-limit for submission of applications, etc. and clarifications were issued in
the reference third cited. Instructions have also been issued in the U.O. Note second
cited not to entertain cases which do not satisfy the criteria laid down in the said
G.O.
2. There is an unfortunate tendency to treat the cases of appointment of the
dependents of Government servants who die in harness with extra consideration and
sympathy. Some departments are obtaining orders of Government in cases in which
death had occurred prior to 27th October, 1973, there is delay in seeking
employment, etc. and making compassionate appointments. This tendency is not
correct. In the present day society getting a job in Government as vital and important
for the economic welfare of any family, as it is to the family of a deceased
Government servant. Indiscriminate compassionate appointments in the cases of
[24]
deceased Government servants who die in harness will deprive other equally
deserving poor families in securing jobs.
3. The main objective in having the scheme is to see that the family of the
deceased Government servant is not thrown out on the streets, immediately after his
death. The purpose would be achieved only if a family could be given an alternative
bread winner almost immediately. The purpose certainly is not served if years after
the death of the Government servant, for a dependent is proposed for appointment.
It is because of this consideration that a dead-line has been fixed beyond which
rightly enough no consideration should be given. If the policy of the Government and
the objective behind this policy are to be implemented with sympathy alround,
request for compassionate appointment in cases which violate the conditions
stipulated in the scheme should not be entertained at all.
4. The Departments of Secretariat and the Heads of Departments are requested
to follow the instructions issued in the references cited scrupulously and to ensure
that all the appointing authorities strictly follow them.
S.R. RAMAMURTHI,
CHIEF SECRETARY TO GOVERNMENT
[25]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.1879/Services-A/80-1, Dated Ist December,
1980
Sub:- Public Services - Appointment of dependent Children of deceased
Government employees - Further Instructions - Reg.
Ref:- 1.G.O.Ms.No.687, General Administration (Ser.A) Department, dated
3rd October, 1977.
2.Memo No.618/Ser.A/78-11, dated 17th December, 1979.
***
In the G.O. first cited orders have been issued that the spouse or dependent
child of a deceased Government employee be appointed without the medium of
employment exchange subject to fulfilling certain conditions specified therein. In
clarification (1) of the instructions issued in the Memo cited it was clarified that the
appointment of the spouse/child of a deceased Government employee should be in
the same department as far as possible as there will be a vacancy or a
consequential vacancy in the department or office where the deceased worked and
that there is, however, no objection to the appointment in the office other than the
office in which the employee worked prior to his death. It was added that if the
dependent happens to be a woman it may be better in her own interest that she is
provided with a job nearer to the place where she would find it secure to live.
2. An instance has come to the notice of the Government where certain
applications from dependents of deceased Government servants for employment
under G.O. cited are kept pending for want of vacancies and it was enquired whether
the date of demise of the Government servants should be taken as criterion for
purpose of giving priority for appointment among the applications received as on the
date of filling up of the post.
3. It is not desirable to pile up such applications on the plea that there are no
vacancies as the intention behind the above scheme is to provide immediate relief to
[26]
the bereaved family of a deceased Government servant who dies in harness. The
appointing authorities are therefore requested to consider appointing the
spouse/child of the deceased Government employees, in the posts whose pay is
equal to or less than that of Lower Division Clerk in the office in which the deceased
Government Employee was working or in any other office under their administrative
control, if there is no vacancy in the former. While making appointments the
instructions issued from time to time on this subject should also be kept in view.
C.S. SARAVANAM
DEPUTY SECRETARY TO GOVERNMENT
[27]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Subordinate Service - Ministerial posts such as Clerks, Typists,
Steno-typists and other lower categories - Employment of dependent children of
deceased Government employees who die in harness - Recruitment procedure -
Further Instructions - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.84 Dated the 17th
February, 1982
Read the following:-
1.G.O.Ms.No.687, General Administration (Ser.A) Department, dated
3rd October, 1977.
2.G.O.Ms.No.299, General Administration (Ser.D) Department, dated
3rd April, 1979.
***
ORDER :-
With a view to providing social security to the deserving observed members of
the family of deceased Government servants who die in harness, orders were issued
in the G.O. first cited enabling the appointment without the medium of Employment
Exchange, of a son/daughter or spouse of deceased Government Servants to
Ministerial posts of Clerks Typists and Steno-typists and other lower categories
subject to the conditions specified therein.
2. Further, the Government have issued orders in the G.O. second cited that an
appointment made under this scheme should be treated as a distinct category in
itself not related to Employment Exchange procedure as well as General Rule 22
providing for reservation of appointments and that such appointments have no
relation to rosters.
3. During the inspection of offices by the Inspecting Assistant Commissioners of
the Social Welfare Department several instances are reported to have come to their
[28]
notice where vacancies meant for the Scheduled Caste, Scheduled Tribe and
Backward Class candidates were filled by the dependent of deceased Government
employees, who did not belong to Scheduled Caste, Scheduled Tribe or Backward
Class, as the case may be, with reference to the provisions of the above G.O. The
Social Welfare Department have taken the view that on account of these
appointments, the Scheduled Caste, Scheduled Tribe, Backward Class candidates
were denied the right of appointment to posts reserved for them according to roster
guaranteed by the Constitution of India. They observed that it is unfair and wrong to
allow the concessions meant for the dependents of deceased Government
employees to over-ride those given to members of Scheduled Castes, Scheduled
Tribes and Backward Classes. The Social Welfare Department have therefore,
suggested that the dependents of deceased Government servants should not be
appointed against the vacancies reserved for Scheduled Castes, Scheduled Tribes
or Backward Classes unless they are themselves members of those communities
and that they should however be appointed only against O.C. vacancies and if there
are no O.C. vacancies, their appointments could be postponed till such vacancies
occur relaxing age, qualifications, if necessary. They have also suggested as an
alternative that they could be accommodated in supernumerary posts to be created
for the purpose till regular vacancies arise, as according to them, the scheme of
providing employment to the dependents of deceased Government employees
impliedly contemplates the creation of supernumerary posts.
4. The Government consider that as a special security measure, relief to a
qualified and eligible dependent of a deceased Government employee has to be
afforded as quickly as possible. The Government accordingly direct that qualified
and eligible dependents of deceased Government servants shall not be appointed in
the vacancies meant for Scheduled Castes, Scheduled Tribes and Backward
Classes unless they are members of Scheduled Castes or Scheduled Tribes and
Backward Classes and they shall be considered for appointment in vacancies meant
for OC candidates if they are readily available and if no such vacancies are
available, they may be appointed against supernumerary posts to be created for the
purpose, after waiting for the occurrence of OC vacancies for a reasonable period
which may be one year from the date of applications of the dependents.
[29]
5. The supernumerary posts so created shall continue till such time a vacancy
arises in the roster for OC candidates. When a regular vacancy arises in the roster
the Supernumerary post so created shall automatically cease.
6. The above procedure shall also be adopted for the son/daughter/spouse of a
deceased employee who belong to Scheduled Castes, Scheduled Tribes or
Backward Class community and when there is no vacancy for that community as per
the roster.
7. This order issues with the concurrence of Finance and Planning (Fin.Exp.HG)
Department vide their U.O.No.5335/262/A2/HG, dated 8th February, 1982.
S.R. RAMAMURTHI,
CHIEF SECRETARY TO GOVERNMENT
[30]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.380/Services-A/82-1, Dated 2nd September,
1983
Sub:- Public Services - Appointment of dependent Children of deceased
Government employees - Further Instructions - Issued.
Ref:- 1.G.O.Ms.No.687, General Administration (Ser.A) Department, dated
3rd October, 1977.
2.Memo No.618/Ser.A/78-11, General Administration (Ser.A)
Department, dated 17th December, 1979.
3.Memo No.1879/Ser.A/80-1, General Administration (Ser.A)
Department, dated 1st December, 1980.
***
In the G.O. cited orders were issued that the spouse/son/daughter of a
deceased Government servant who dies in harness may be appointed in
Government service to posts of Lower Division Clerks and below without the medium
of Employment Exchange subject to fulfilling certain conditions specified therein. It
was subsequently clarified that the appointment of the dependents of the deceased
Government servant should be in the same Department as far as possible, as there
will be a vacancy or a consequential vacancy in the Department or office where the
deceased worked and that there is however, no objection to the appointment in an
office other than the office in which the employee worked prior to his death. Further,
instructions were issued in the Memo third cited asking the appointing authorities to
consider appointing the dependents of deceased Government servants in which the
deceased was working or in any other office under their Administrative Control, if
there is no vacancy in the former.
2. For giving immediate relief to the bereaved members of the family of a
deceased Government employee who dies in harness. Government have examined
the issue further and have decided that the dependents of deceased Government
[31]
servants not qualified for appointment to Government service but qualified for
appointment in various State Government Undertakings/Autonomous Corporations
under the concerned Administrative Department shall be considered for appointment
in those institutions.
3. All the Departments of Secretariat are therefore requested to issue necessary
instructions to give effect to the above decision to the
Undertakings/Corporation/Boards under their control.
G.V. RAMAKRISHNA
CHIEF SECRETARY TO GOVERNMENT
[32]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.2047/Services-A/83-1, Dated 10th October,
1983
Sub:- Public Services - Subordinate Services - Employment of dependent
children of deceased Government employees who die in harness -
Recruitment Procedure, etc., - Clarification - Issued.
Ref:- 1.G.O.Ms.No.687, General Administration (Ser.A) Department, dated
3rd October, 1977.
2.Government Memo No.618/Ser.A/78-11, General Administration
(Ser.A) Department, dated 17th December, 1979.
3.Government Memo No.1083/Ser.A/80-1, General Administration
(Ser.A) Department, dated 1st August, 1980.
***
In the G.O. cited orders were issued for providing permanent relief to the
deserving bereaved members of the family of the deceased Government servants by
providing a job to the spouse or the dependent children of Government servants who
die while in Government service, subject to the conditions mentioned therein. In the
Memo. second cited, certain clarifications were issued ion regard to the scope of the
orders issued in the G.O. cited. In the Memo. third cited it has been made amply
clear that no relaxations shall be given in the matter of implementation of the G.O.
cited and indiscriminate compassionate appointments in the cases of the
dependents of the deceased Government servants who die in harness will deprive
other equally deserving poor families in securing jobs. Instructions were also issued
not to entertain cases which do not satisfy the criteria laid down in the said G.O.
2. It has been observed that a large number of cases are still being referred by
the Departments of Secretariat to this Department for relaxation of one or the other
conditions mentioned in the G.O. cited for appointment of the spouse or dependent
children of the deceased Government servants. The matter has again been carefully
[33]
examined by the Government. It has been considered that no application for
relaxation of any of the conditions mentioned in the G.O. cited in respect of
appointment of dependents of deceased Government servants to posts other than
the posts in the Last Grade Service should be entertained. In the case of
compassionate appointments to Last Grade Service, if the Secretaries to
Government consider that relaxations are justified in some hard cases, in the
conditions relating to the age for entry into the last Grade Service or in the stipulated
time-limit of two years for application in the case of minor dependents or in the
educational qualifications prescribed for the post in Last Grade Service for which
appointment is sought for in the matter of appointment of minor children of the
deceased employees they may refer deserving cases, with their recommendations to
this Department. In no other case, applications for relaxation of the conditions should
be entertained by the Government.
3. The Departments of Secretariat and Heads of Departments are requested to
issue instructions to their subordinate authorities to scrupulously follow the above
instructions and not to recommend any cases for relaxation in the matter of
appointment to the spouse or children of the deceased employees other then those
seeking appointments to Last Grade Service posts.
G.V. RAMAKRISHNA
CHIEF SECRETARY TO GOVERNMENT
[34]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
PUBLIC SERVICES - Subordinate Services - Ministerial posts such as Clerks,
Typists, Steno-typists and other lower categories - Employment of dependent
children of deceased Government employees who die in harness - Amendment to
orders issued in G.O.Ms.No.84, General Administration (Services-A) Department,
dated 17th February, 1982 - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.110 Dated 22nd February,
1984.
Read the following:-
1. G.O.Ms.No.84, General Administration (Ser.A) Department, dated 17th
February, 1982..
2. From the President, Andhra Pradesh Secretariat Section Officers
Association, dated 24th November, 1982.
***
ORDER:
In the G.O. read above, orders have been issued to the effect that the
qualified and eligible dependents of deceased Government servants belonging to
O.Cs shall not be appointed in the vacancies meant for Scheduled Castes,
Scheduled Tribes and Backward Classes and that they should be considered for
appointment in the vacancies meant for O.C. candidates only, if they are readily
available, if no such vacancies are readily available, they may be appointed again
supernumerary posts to be created for the purpose after waiting for the occurrence
of O.C. vacancies for a reasonable period which may be one year from the date of
application of the dependents.
2. Representations have been made to the Government requesting that if the
dependent of a deceased employee has to be appointed against a O.C. vacancy and
if such a vacancy does not exist a supernumerary post may be created immediately
[35]
on application of the dependent of a deceased Government employee and the
dependent be appointed immediately against that supernumerary vacancy instead of
making him to wait for one year for occurrence of a vacancy or for creating a
supernumerary post after that period.
3. Government have examined the matter carefully and with a view to provide
immediate relief to the bereaved members of the family of the deceased Government
employees who die in harness and have decided to accept the above proposal.
Accordingly following amendment is issued to the G.O. read above.
AMENDMENT
In para 4 of the said G.O. the words, "after waiting for the occurrance of O.C.
vacancies for a reasonable period which may be one year form the date of
application of the dependents", shall be omitted.
G.V. RAMAKRISHNA
CHIEF SECRETARY TO GOVERNMENT
[36]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.2502/Ser.A/85-1, Dated 7th
January, 1986
Sub:- Public Services - Subordinate Services - Ministerial posts such as
Clerks, Typists and Steno-typists etc., - Appointment of
spouse/son/daughter of deceased Government servant Ban orders -
Certain clarification - Regarding.
Ref:- 1. G.O.Ms.No.687, General Administration (Services-A) Department,
dated 3rd October, 1977.
2. Govt. Memo. No. 1295/Ser-A/77-12, dated 10th January, 1978.
3. Govt. Memo. No.1651/Ser.A/78-1, dated 28th November, 1978.
4. Govt. Memo No.868/Ser.A/79-1, dated 27th April, 1979.
5. From the General Secretary, Andhra Pradesh Non-Gazetted Officer's
Association representation, dated 26th December, 1985.
***
In the Memo. fourth cited, it was clarified that ban orders issued in
Government Memos. second and third cited are not applicable to appointments of
spouse/children of deceased Government employees in terms of the orders issued in
G.O.Ms.No.687, General Administration (Services-A) Department, dated 3rd
October, 1977 as the appointments under the said G.O. are excluded from the
purview of the Employment Exchange as well as the Andhra Pradesh Public Service
Commission, as the case may be.
2. In the reference fifth cited, the General Secretary, Andhra Pradesh Non-
Gazetted Officers Association has represented that Secretary, District Branch
Association, Anantapur has brought to the notice of the Andhra Pradesh Non-
Gazetted Officers Association that certain officers are not implementing the orders
of the Government in appointing the spouse/son/daughter of a deceased
Government servant on the plea that there are ban orders of the Government and
[37]
requested to issue general instructions to all Heads of Departments and District
Collectors and appointing authorities to implement the instructions of the
Government.
3. The Heads of Department/District Collectors are informed that the ban orders
issued in Government Memos second and third cited are not applicable to
appointments of spouse/children of the deceased Government employees as already
clarified in the Government Memo, fourth cited (copy enclosed). They are, therefore,
requested to follow the instructions of the Government in all such appointments
giving to scope for any complaint and to bring these instructions to the notice of all
the appointing authorities.
SATHI NAIR
SECRETARY TO GOVERNMENT
[38]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.113/Ser.A/86-1, Dated 7th March, 1986
Sub:- Public Services - Subordinate Services - Ministerial posts such as
Clerks, Typists and Steno-typists-Appointment of dependent children of
deceased Government employees - Instructions - Reiterated -
Regarding.
Ref:- 1. G.O.Ms.No.687, General Administration (Services-A) Department,
dated 3rd October, 1977.
2. G.O.Ms.No.84/ G.A. (Ser-A) Department, Dated 17th February, 1982.
3. G.O.Ms.No.110/G.A. (Ser.A), Department, dated 22nd February,
1984.
***
In the G.O. first cited orders have been issued the spouse of dependent child
of a deceased Government employee be appointed without the medium of
Employment Exchange subject to fulfilling certain conditions specified therein.
In the G.Os second and third cited orders have been issued to the effect that if
no vacancies are readily available, they may be appointed against
supernumerary posts to be created for the purpose immediately on their
application for appointment so as to give immediate relief to the bereave
family.
2. Instance have come to the notice of Government that certain
applications put in by the dependents of deceased Government Servants for
employment under the G.Os cited are kept pending for want of vacancies. It
has also been brought to notice of Government that qualified dependents of
[39]
the employees of the Survey and Land Records Department could not be
appointed to posts in the categories of Deputy Surveyors and Computer
Draughtsman Grade-II even though the scale of pay of those posts is
equivalent to that of Junior Assistant.
3. The main objective in introducing the scheme is to see that the family of
the deceased Government Servant is not thrown out on the streets,
immediately after his/her death. Keeping in view the above object instructions
have been issued in the G.Os. second and third cited to appoint the
dependents of the deceased Government Servant by creating supernumerary
posts if no vacancies are readily available. The action of the Departments in
keeping the application of the dependents of deceased Government
Employees pending for want of vacancies is not in accordance with the spirit
of the orders issued in the G.Os cited.
4. In the instructions issued in G.O. first cited it has been clearly indicated
that the appointments under this scheme should be made to the categories of
posts whose pay is equal to or less than that of Lower Division Clerk (i.e.)
(Junior Assistant at present). There may be no objection to make
appointments to the posts of Deputy Surveyors and Computer Draftsmen
Grade-II under this scheme if the scales of pay of those categories are equal
or less than that of the post of Junior Assistant and if the candidates are
equally qualified for appointment to those posts.
[40]
5. The Heads of Departments and the Departments of Secretariat are
therefore, requested to follow the instructions issued in the reference cited
scrupulously keeping in view the position clarified in paras 3 and 4 above and
to ensure that all the appointing authorities follow the instructions strictly
without giving room for complaints in this regard.
SATHI NAIR
SECRETARY TO GOVERNMENT
[41]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
PUBLIC SERVICES - Subordinate Services - Ministerial posts such as Clerks,
Typists, Steno-typists and other lower categories - Employment of dependent
children of deceased Government employees who die in harness -
Recruitment procedure - Creation of supernumerary posts - Further
instructions - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.259 Dated 19th May,
1986.
Read the
following:-
1. G.O.Ms.No.84, General Administration (Ser.A) Department, dated
17th February, 1982..
2. G.O.Ms.No.110, General Administration (Ser.A) Department, dated
22nd February, 1984..
3. From the Commissioner of Land Revenue Lr.No.N1/3577/84, dated
20th December, 1984.
***
ORDER:
In the G.Os. first and second read above, orders have been issued to
the effect that the qualified and eligible dependents of deceased Government
servants shall not be appointed in the vacancies meant for Scheduled Castes,
Scheduled Tribes and Backward Classes unless they are members of the said
communities and they shall be considered for appointment in vacancies meant
for other Caste candidates if they are readily available and if no such
[42]
vacancies are available, they may be appointed against supernemerary posts
to be created for the purpose.
2. The Commissioner of Land Revenue in his letter third read above, has
reported that the Collector, East Godavari District has brought to his notice
that the persons appointed under compassionate grounds in supernumerary
posts in terms of the orders issued in the G.Os first and second read above
and subsequently posted to temporary schemes will face ousting or
retrenchment on the principle of last come first go. In such contingencies, the
very purpose of appointing the dependents of deceased Government
employees to provide succour to the families is likely to be defeated since the
Collector cannot continue them even on supernumerary posts which were
created earlier and ceased to exist on the sanction of temporary posts as a
result of which the dependents of the deceased employees have to be ousted
till such time the supernumerary posts are again sanctioned by the
Government. To avert such contingency the Commissioner of Land Revenue
has suggested that the Government may empower the Collector to continue
the dependents of the deceased Government employees in service pending
sanction of supernumerary posts by Government.
3. Government examined the above suggestions of the Commissioner of
Land Revenue and with a view to mitigate the hardship caused to the
dependents of the deceased employees in the situations mentioned by the
Commissioner of Land Revenue in para 2 above, direct that wherever a
person is appointed on compassionate grounds under social security scheme
against a supernumerary posts unless he is absorbed in a regular vacancy as
distinct in a post sanctioned/created temporarily in connection with a scheme
or for a limited purpose, the supernumerary posts may be suppressed or kept
in abeyance so that it may be revived in the case of exigencies like abolition of
the temporary posts consequent on the winding-up the scheme etc. All the
[43]
appointing authorities are directed to take action accordingly. Their attention is
in this connection invited to paragraph 5 of the G.O. first cited.
4. This order issues with the concurrence of the Finance & Planning (F.W.)
Department, vide their U.O.No.86-3/01940/450A/HG/86, dated 27th March,
1986.
SATHI NAIR
SECRETARY TO GOVERNMENT
[44]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
PUBLIC SERVICES - Subordinate Services - Employment of dependent
children of deceased Government employees who die in harness -
Recruitment procedure - Further instructions - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.349 Dated 12th June,
1986.
Read the following:-
1. G.O.Ms.No.687, General Administration (Ser.A) Dept., dated 3rd
October, 1977.
2. Government Memo No.618/Ser.A/78-11, General Administration
(Ser.A) Department, dated 17th December, 1979.
3. Government Memo No.1083/Ser.A/80-1, General Administration
(Ser.A) Department, dated 1st August, 1980.
4. Government Memo No.2047/Ser.A/83-1, General Administration
(Ser.A) Department, dated 10th October, 1983.
5. Representation from Action Committee of Employees & Workers
(A.P.), dated 31st December, 1983.
***
ORDER:
In the Government Memo fourth cited instructions were issued that
except in the case of appointment to Last Grade Services under the scheme
of compassionate appointment of dependents of deceased Government
servants in no other case application for relaxation of the conditions stipulated
in G.O.Ms.No.687, General Administration (Services-A) Department, dated
[45]
3rd October, 1977 should be entertained. Even in respect of appointments to
last grade service only in hard cases on the specific recommendation of the
Secretary to Government in the concerned Administrative Department
relaxation of certain conditions could be considered.
2. In the representation fifth read above, among other things, it has been
requested that the powers of relaxation contemplated in Memo. fourth read
above, in each case may be allowed to be exercised by the appointing
authority instead of the Government as at present, as it is resulting in delay in
providing relief to the family of the deceased. It has also been requested that
the dependents of deceased Government servants who are of the age of 16
years may also be given appointment orders without insisting on their attaining
the age of 18 years. It has also been represented that the dependents of
deceased Government employees, who have not availed of the concessions
contemplated in Government Memo. fourth read above may be given
opportunity fixing some time limit for entertaining applications from them.
3. Government, after careful examination, direct that:-
(1) Cases of appointment of dependents (spouse, son and unmarried
daughter) of the deceased Government employees to posts included in the
A.P. Last Grade Service involving relaxation of age, educational qualifications
etc. as contemplated in Memo. fourth cited need not be referred to
Government in future. The appointing authority is authorised to make purely
temporary appointments in the above cases. The regular appointment in these
cases would however, be made only after the relevant rules wherever
necessary are relaxed in favour of the concerned individuals by the concerned
Head of the Department.
[46]
(2) The dependents of deceased Government employees who are 16
years of age may be considered, for appointment to posts in the Last Grade
Service in relaxation of rules subject to the conditions that the service
rendered prior to attaining majority shall not be counted till they attain majority.
SHRAVAN KUMAR
CHIEF SECRETARY TO GOVERNMENT
[47]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.1171/Ser.A/87-1, Dated
30th July, 1987
Sub:- Public Services - Subordinate Services - Compassionate
appointment of son/daughter/spouse of the Government
employees who retire from service on medical grounds-Not to
deviate from the guidelines issued from time to time - Not to make
any irregular appointments in deviation-Instructions reiterated.
Ref:- 1. G.O.Ms.No.504, General Administration (SER-A) Department,
dated 30th July, 1980.
2. G.O.Ms.No.457, General Administration (SER-A) Department,
dated 19th September, 1983.
3. G.O.Ms.No.309,General Administration (SER-A) Department,
dated 4th July, 1985.
***
As per the instructions in the G.O. third cited, the benefit of
compassionate appointments should be confined to the cases where
Government Servants retire on medical grounds five (5) years before attaining
the age of superannuation irrespective of the age of the superannuation
prescribed for the posts and services.
2. It has come to the notice of the Government that appointments of the
dependents of the Government employees, who retired on grounds of medical
[48]
invalidation in whose cases the condition relating to retirement 5 years before
attaining the age of superannuation has not been satisfied, have been made.
3. Since the benefit of compassionate appointment has been restricted to
cases where Government servants retire on medical grounds 5 years before
attaining the age of superannuation, making appointments in cases where the
above condition is not satisfied, is irregular and opposed to the very policy of
the Government.
4. All Heads of Departments and Departments of Secretariat are,
therefore, requested to follow the instructions contained in the G.Os. cited
scrupulously and to ensure that no irregular appointments are made in
deviation of the policy instructions on the subject. They are also requested to
bring these instructions to the notice of concerned. Failure to comply with the
instructions will be viewed seriously.
SHRAVAN KUMAR
CHIEF SECRETARY TO GOVERNMENT
[49]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.868/Ser.A/79-1, Dated 27th
April, 1979
Sub:- Public Services - Subordinate Services - Temporary Appointment
to Posts of Clerks, Typists, Steno-typists etc., through Employment
Exchange Banned-Certain Clarification-Regarding.
Ref:- 1. Govt. Memo. No.1295/Ser.A/77-12, dated 10th January, 1978.
2. Govt. Memo. No.1651/Ser.A/78-1, dated 28th November, 1978.
3. From the Chief Engineer, R&B Administration Letter
No.4698/GS. 1/79, dated 27th February 1979 addressed to the
Secretary to the Government TR&B Department.
***
In the reference first and second cited a ban has been imposed on
making temporary appointments in the categories of posts of Lower Division
Clerks/Lower Division Accountants. Typists and Steno-typists in the offices of
the Heads of Departments, Departments of Secretariat and in the subordinate
offices by drawing candidates from the Employment Exchanges. The Chief
Engineer, Roads and Buildings (Administration) in the letter third cited, has
enquired whether the ban imposed in the references cited is applicable to the
case of appointment to be made of spouse or dependent child of the
deceased Government servant in terms of the orders issued in
G.O.Ms.No.687, G.A.(Ser.A) Department, dated 3rd October, 1977.
2. It is hereby clarified that the ban orders issued in the Government
Memorandum cited are not applicable to appointments of spouse/children of
deceased Government employees in terms of the orders issued in
G.O.Ms.No.687, G.A.(Ser.A) Department dated 3rd October, 1977 as the
[50]
appointments under the said G.O. are excluded from the purview of the
Employment Exchange as well as the Andhra Pradesh Public Service
Commission, as the case may be.
V.V.SATYANARAYANA
DEPUTY SECRETARY TO GOVERNMENT
[51]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.1345/Ser.A/87-4 Dated 30
November, 1987
Sub:- Public Services - Subordinate Services - Employment of
dependent children of deceased Government employees who die
in harness - Recruitment Procedure - Certain Clarifications -
Issued.
Ref:-G.O.Ms.No.687, General Administration (Ser.A) Department, dated
3rd October, 1977.
***
In the G.O. cited orders have been issued for providing relief to the
spouse or dependent children of deceased Government servants who die in
harness while in service by appointing them in posts pay of which is equal to
less than that of Lower Division Clerk subject to their satisfying the principles
and conditions stipulated in the said G.O.
2. A doubt has now been raised whether or not the provisions of the
Andhra Pradesh Public Employment Order, 1975 are applicable to the cases
of appointments made on compassionate grounds under the aforesaid G.O.
3. The appointment of dependents of Government employees who die in
harness to any post can be only by the method of appointment by direct
recruitment. Therefore, the provisions of para 8 of the Andhra Pradesh Public
[52]
Employment (Organisation of Local Cadre and Regulation of Direct
Recruitment) Order, 1975, apply to such appointment. As per sub-para (1) of
para 8 of the said order, 80% of the posts to be filled in by direct recruitment,
at any time in respect of posts mentioned therein, are reserved in favour of
local candidates in relation to the local area in respect of such cadre and 20%
of the said posts are not reserved and can be filled in by the method of direct
recruitment by any person whether local or non-local Sub-para (8) of para 8 of
the said order provides, inter alia, that there shall be atleast one unreserved
post while making recruitment to the posts in any cadre at any time. The
purpose sought to be achieved by the said para is that there shall atleast be a
minimum of one unreserved post while making direct recruitment, at any time
to any local cadre-vide para 14 of G.O.P.No.729, General Administration
(SPF) Department, dated 1st November, 1975. If the dependent of a
deceased Government employee happens to be a non-local, such person can
be appointed by the method of direct recruitment to any one of the 20%
unreserved posts in any local cadre or to the post left unreserved out of the
posts filled by direct recruitment at any time to any local cadre as provided in
sub-para (8) of para 8 of the said Order.
4. The Departments of Secretariat and the Heads of Departments are
requested to bring the above clarification to the notice of all appointing
authorities for their guidance.
C.R.KAMALANATHAN
SECRETARY TO GOVERNMENT
[53]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Compassionate appointments of son/daughter/spouse of deceased
Government Servant-Minimum age for appointment-Instructions -Issued - Regarding.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.165 Dated the 20th March,
1989
Read the following:-
1. Government Memo. No.618/Ser.A/78-11, G.A.D., dated 17th December,
1979.
2. Government Order Ms.No.349, G.A. (Ser.A), Department, dated 12th June,
1984.
3. From the Government of India Ministry of Personnel, Public Grievances
and Pension, Department, of Personnel and Training, New Delhi, Office
Memorandum F.No.14014/23/87, Estt.(D) dated 17th February, 1988.
***
ORDER :-
It has been clarified in item 13 in the Government Memo first read above that
a minor dependent should not be considered for a providing employment under
social security scheme as there cannot be any contractual obligation between the
Government and employee who is a minor and can seek relief within reasonable
time, which may be two years form the date of demise of the Government servant
and the fact should be communicated to Government.
2. In the Government Order second read above it was ordered that dependents
of deceased Government servants may be considered for appointment even if they
are 16 years of age for appointment to a post included in the Last Grade Service in
relaxation of rules, subject to the condition that the service rendered prior to attaining
majority should not be counted till the dependent attains majority.
[54]
3. The Government of India have in their office memo third read above
communicated their decision in regard to the minimum age for entry into Government
service which has been fixed keeping in view the health recruitments, mental
development etc., and stated that if an employee died in harness while in service or
is retired on invalid pension and there is a ward below 18 years of age and who
alone is available for appointment he should apply for a job as soon as he attains the
age of 18 years and that persons below the age 18 years should not be considered
for appointment on compassionate grounds.
4. The Government, after careful consideration, direct that dependent of a
Government employee who dies in harness or retires on medical invalidation
grounds, who is minor seeking employment on compassionate ground should apply
for appointment only after attaining the age of 18 years subject to the condition
stipulated in item 13 in Government Memo first read above, viz., the relief can be
asked for within a reasonable time which may be two years from the date of demise
of the Government servant but the spouse or the child of the deceased Government
servant should immediately apply for this relief.
5. The instructions issued in the G.O. second read above should be deemed to
have been modified to that extent.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHR APRADESH)
G.R.NAIR
CHIEF SECRETARY TO GOVERNMENT
[55]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.331/Ser.A/90-1 Dated 15th March,
1990
Sub:- Public Services - Employment of the spouse or dependents of the
deceased Government Servant who die in harness - Clarification -
Regarding.
Ref:- From the Collector, Kurnool, Lr.No.A7/503/90, dated 1st February,
1990.
***
The attention of the Collector, Kurnool is invited to the reference cited.
He is informed that as clarified in Memo. No. 618/Ser.A/78-11, General
Administration (Ser.A) Department, dated 17th December, 1979 such
compassionate appointments under social security scheme can be made in the
office in which the deceased Government employee was working, if there is a
vacancy, or in any other office under the administrative control of that office, if there
is no vacancy in the former. Therefore, when there is no vacancy in which the
deceased employee was working as clarified in the above Memo, a candidate under
compassionate appointment scheme may be appointed against the existing vacancy
under the control of the Collector of the District instead of asking for creation of a
supernumerary post, as per G.O.Ms.No.84, General Administration (Ser.A)
Department, dated 17th February 1982 read with G.O.Ms.No.110, General
Administration (Services-A) Department, dated 22nd February, 1984.
V.V.SATYANARAYANA
SECRETARY TO GOVERNMENT
[56]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.1865/Ser.A/90-1 Dated 19th Sept.,
1990
Sub:- Public Services - Recruitment to the posts of Attenders - Banned.
***
The question of recruitment at all levels both at District and State levels and
local bodies, in the context of administrative reforms, policy and procedures to be
adopted etc., is engaging the attention of the Government.
2. In this context the Government direct that there shall be no further recruitment
to the posts of Attenders in the State Government Offices including local bodies with
immediate effect until further ordres.
3. The above instructions should be brought to the notice of all the appointing
authorities immediately.
V.P.RAMA RAO
CHIEF SECRETARY TO GOVERNMENT
[57]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.1954/Ser.A/90-1 Dated 16th October,
1990
Sub:- Public Services - Recruitment to the posts of Attenders - Banned -
Clarification - Reg.
Ref: 1. Govt. Memo.No.1865/Ser.A/90-1, G.A.D., dated 19-9-1990.
2. From the Collector, Srikakulam, Lr.No.Rc.No.8163/90-A,
Dated 3-10-1990.
***
With reference to the letter cited, the district Collector, Srikakulam is informed
that, the ban imposed on recruitment to the posts of Attenders in the reference first
cited, will apply equally for appointment to the posts of Attenders on compassionate
grounds as dependents of the deceased Government employees as well as the
dependents of employees who retired on medical invalidation.
G.S.NAGI REDDY
ADDL. SECRETARY TO GOVERNMENT
[58]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.1865/Ser.A/90-2 Dated 11th February, 1991
Sub:- Public Services - Ban on recruitment to the posts of Attenders - Lifted.
Ref: 1. Govt. Memo.No.1865/Ser.A/90-1, G.A.D. dated 19-9-1990.
2. Govt. Memo.No.1954/Ser.A/90-1, G.A.D. dated 16-10-1990.
***
In the Memo. first cited, orders have been issued that, there shall be no
further recruitment to the posts of Attenders in the State Government offices
including Local Bodies until further orders. Instructions have also been issued in the
Memo. second cited that, the ban imposed on recruitment to the posts of Attenders
in the reference first cited, will apply equally to appointments either on
compassionate or on medical invalidation grounds.
2. The Government have reconsidered the matter relating to filling up the posts
of Attenders in the State Government Offices and Local Bodies and direct that, the
ban on recruitment to the posts of Attenders imposed in the Memo. first cited and the
ban imposed on compassionate appointments tot he posts of Attenders in the
reference second cited shall be lifted with immediate effect. The appointing
authorities are directed to make recruitment to the posts of Attenders including
appointments to be made to the posts of Attenders on compassionate grounds and
also on account of medical invalidation as per the recruitment rules and procedures;
after absorption of surplus employees, if any, as per the instructions issued by the
Government from time to time.
V.P.RAMA RAO
CHIEF SECRETARY TO GOVERNMENT
[59]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Employment to the spouse and dependent children of deceased
Government employees who die in harness streamlining of procedure - posts such
as Clerks, Typists, Steno-typists and other lower categories - Power to create
Supernumerary post not exceeding five in a financial year in each district - Orders -
Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.427 Dated the Ist July,
1991
Read the following:-
1. G.O.Ms.No.687, General Administration (Ser.A) Dept., dated 3rd October,
1977.
2. Memo. No.618/Ser.A/78-11, G.A.D., dated 17th December, 1979.
3. Memo No.1083/Ser.A/80-11, General Administration (Ser.A) Department,
dated 1st August, 1980.
4. Memo No.1879/Ser.A/80-1, General Administration (Ser.A) Department,
dated 1st December, 1980.
5. G.O.Ms.No.84, General Administration (Ser.A) Department,
dated 17th
February, 1982.
6. G.O.Ms.No.110, G.A.(Ser.A) Department dated 22nd February, 1984.
7. Agreement reached between the Government and Service Associations in
April, 1991.
***
ORDER :-
In the G.O. first read above permanent relief to the deserving bereaved
members of the family of the deceased Government servant has been provided by
[60]
appointing the spouse of a deceased Government or the dependent children of the
deceased Government servant who died in harness, as a social security measure
without reference to Employment Exchange. Such appointments should be to the
categories of posts whose pay is equal to or less than that of L.D.C. subject to
fulfilling certain conditions mentioned therein. In the Memo. second read above,
certain clarifications were issued regarding the eligibility of the candidates who apply
for appointment under this Social Security Scheme. In the Memo third read above, it
has been made clear that request for compassionate appointments in cases which
violate the conditions stipulated in the scheme should not be entertained, as
indiscriminate compassionate appointments in the cases of the dependants of the
deceased Government servants who die in harness will deprive other equally
deserving poor families in securing jobs. In the Memo fourth read above, instructions
were issued to consider the dependents of the deceased Government Servants for
appointment in the office in which the deceased was working or in any other office
under the administrative control of that Department, if there is no vacancy in the
former.
2. In the G.O. fifth read above, as modified in the G.O. sixth read above,
instructions were issued that qualified and eligible dependents of deceased
Government Servants shall not be appointed in the vacancies meant for SCs., STs.,
and BCs., unless they are members of the respective communities and that they
shall be considered for appointment in the vacancies meant for O.C. Candidates, if
they are readily available, and if such vacancies are not available, they may be
appointed against supernumerary posts to be created for the purpose. Instructions
were also issued therein, that any supernumerary post so created shall continue till
such time a vacancy arises as per the roster for O.C. candidates and when a regular
vacancy arises as per the roster, the supernumerary post so created automatically
ceases. The said G.O. further lays down that the above procedure shall also be
adopted for the son/daughter/spouse of deceased employees who belong to S.C.,
S.T., or B.C. community and when there is no vacancy reserved for that community
as per the roster.
3. It has been brought to the notice of the Government that a number of
applications for appointment to the posts under social security scheme are pending
[61]
in the districts, although instructions were issued in the Memo. fourth read above,
that Compassionate appointments can be made not only in the department where
the employee died, but also in another department. In order to avoid a situation
where there are vacancies in some departments and heirs who cannot be appointed
for want of vacancies in other departments, Government have decided to have a
Central Authority to co-ordinate such appointments. Government therefore, have
decided to make the collector of the concerned district as the nodal authority to allot
the eligible dependents to any department for issue of appointment orders. All the
District Heads and Heads of offices in the district concerned, are therefore,
requested to notify the vacancies as and when they occur in their offices, to the
District Collectors concerned. They are also requested to inform about the
applications from the deceased spouse/children found eligible and forward the same
to the District Collector with his remarks. The District Collector will monitor all such
cases and issue orders wherever necessary allotting the eligible spouse/children in
any vacancy in any department in the district. With the formation of the Central co-
ordination at the level of the District Collector, there may be no need for creation of
supernumerary posts. However, there may in the beginning be some need for
creation of supernumerary posts.
4. Government have entered into an agreement with the various service
associations in April, 1991. It was agreed therein to delegate powers to the District
Collectors for creation of supernumerary posts, not exceeding five in a financial year
for accommodating the dependents of the deceased employees in any of the
departments in the Districts, but could not be absorbed in clear vacancies in any of
the departments, and in case of necessity, the Collector may approach the
Government for sanction of additional supernumerary posts.
5. Following the agreement seventh read above, Government hereby empower
all the District Collectors to create supernumerary posts, not exceeding five in
number in a financial year, when there are no vacancies in any of the Government
Departments in the concerned districts. In each such order issued by the District
Collector, the number of supernumerary posts created so far in the financial year
shall invariably be specified to ensure that the maximum of five is not exceeded. A
copy of the proceedings shall be communicated to the District Treasury Officer, Sub-
[62]
Treasury Officer and Audit Authorities to enable them to admit the salary of the
employee concerned.
6. The Collectors are therefore requested to exercise the above authority very
judiciously while creating the supernumerary posts, as creation of supernumerary
posts is not for all cases, but only in original cases, as cases of one department
would be adjusted in vacancies of other departments.
7. In case of necessity for creation of supernumerary posts, over and above five
in a financial year, the Collector of the concerned district shall approach the
Government in the concerned administrative department for creation of additional
supernumerary posts with full details of vacancies and number of applications
pending in various departments.
8. In the case of Heads of Departments in the twin cities of Hyderabad and
Secunderabad, General Administration Department shall be the co-ordinating nodal
agency to allot the eligible dependents to any of the Head of the Department for
issue of appointment orders. All the Heads of Departments in the twin cities are
therefore, requested to notify the vacancies as and when they occur in their offices to
the Genl. Administration Department. They are also requested to inform about the
applications from the deceased spouse/children found eligible and forward the same
to the General Administration Department with their remarks. The General
Administration Department, will monitor all such cases and issue necessary orders
wherever necessary allotting the eligible spouse/children in any vacancy in any
department in the twin cities. Therefore, there may be no need for creation of
supernumerary posts in the Heads of Departments. However, there may, in the
beginning, be some need for creation of supernumerary posts. General
Administration Department shall issue orders creating supernumerary posts duly
following the usual procedure prescribed for creation of such supernumerary posts.
9. Any supernumerary posts created shall continue till such time a regular
vacancy arises subject to rotation of roster and the supernumerary post so created
shall automatically cease.
[63]
10. This order issues with the concurrence of the Finance and Planning
(FW.Exp.HG) Department vide their U.O.No.G91-05-225/1025/A2/PRC.I/91-1,
dt.29.6.1991.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
K.V.NATARAJAN
CHIEF SECRETARY TO GOVERNMENT
[64]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
MemoNo.535/Ser.A/91-1 Dated 31 July,
1991
Sub:- Establishment - Khammam District - Certain Unit Officers requesting
for providing job to the dependents of the deceased Government
employees on compassionate grounds - Clarification requested - Reg.
Ref: From the District Collector, Khammam Lr.Rc.No.A2/570/91, dt.1-2-
1991.
***
Each of the points referred to by the District Collector, Khammam in his letter
cited, are clarified hereunder.
(1) Whether the Collector of the District According to the orders issued in
can maintain (Dist.Pool) a list of G.O.Ms.No.427, G.A.(Ser.A)
applications of dependents of Department, dt.1-7-91 the District
deceased employees of several Collector is the nodal authority to allot
units for appointing them in the the eligible dependents of deceased
vacancies of other departments of Government servants to any
the District; Department under the control of the
(2)
Collector for issue of appointment
Which posts and departments orders. According to the Presidential
comes under the control of the Order, 1975, the District Cadre posts
Collector of District for appointing will be under the control of the District
the dependents on receipt of the Collector in all the State Government
proposals from several Unit Officers Departments and he will allot eligible
in accordance with Government applicants under compassionate
Memo No.331/Ser.A/90-1, grounds to the Departments wherever
dt.15.3.1990; vacancies Exist.
(3) Whether the Jr.Assistant or similar The appointment of the dependents of
posts of other Departments which the deceased Government employees
are vacant can be filed up by the need not be linked up with the
[65]
dependents of the deceased absorption of the surplus employees,
employees instead of kept vacant since the scheme of compassionate
for absorption of the (surplus) appointments is to provide immediate
Village Assistants as instructed in relief to the families in distress.
Govt. Memo.No.1489/Ser.A/90-2
dt.24.9.1990.
(4) The dependents of the employees The Scheme of compassionate
who died in harness have to be appointments has been introduced by
given appointment. The word the Government with a view to provide
"harness" has not been defined. I immediate relief to the dependents of
request, clarification whether the the deceased Government employees
dependent of the deceased who die in harness. That means, the
employees who is having a house employee died while in service. It is for
and land have also to be given the appointing authority/the District
appointment in Government Service. Collector to decide based on various
sources available, whether the family or
dependents of the deceased
employees are able to secure livelihood
based on the property available with
them and to consider the applications
for appointment on merits.
V.V.SATYANARAYANA
SECRETARY TO GOVERNMENT
[66]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Subordinate Services - Scheme of compassionate appoints to the
dependents of deceased Government employees-Further instructions Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.612 Dated the 30th October,
1991
Read the following:-
1. G.O.Ms.No.687, General Administration (Ser.A) Dept., dated 3rd October,
1977.
2. Memo. No.618/Ser.A/78-11, G.A.D., dated 17th December, 1979.
3. Memo No.504, G.A.(Ser.A) Dept., dt.30.7.1980.
4. Memo No.2047/Ser.A/83-1, General Administration Department, dated 10-
10-1983.
***
ORDER :
The G.O. first read above lays down the procedure to be followed in providing
immediate permanent relief to the family of a Government employee who dies in
harness by appointing his son/daughter/spouse without the media of Employment
Exchange, subject to certain conditions specified therein as also in various orders
issued form time to time, as a social security measure. Certain points raised
subsequently regarding relaxation of educational qualifications, age for appointment
and the time limit for submission of applications etc., have been clarified in the Memo
second read above. Instructions have also been issued in the Memo fourth read
above that no application for relaxation of any of the conditions in respect of
appointment of the dependents of deceased Government servants to the posts other
than the posts in the Last Grade Service should be entertained.
[67]
2. Inspite of the above instructions, certain types of cases are being referred to
General Administration (Services) Department either for clarification or for relaxation
of the conditions stipulated in the orders governing the appointments made under the
social security scheme as also under the medical invalidation scheme formulated in
the G.O. third read above. The Government have examined these cases and the
following orders are issued in modification of orders issued from time to time
wherever they are inconsistent with those orders:-
(i) The younger brother/sister of the deceased Government servant who
remained unmarried can be considered for appointment under the scheme, provided
there is no other earning member in the family. The cases which came up for
consideration earlier need not be re-opened.
(ii) The adopted son or daughter of the deceased Government Servant may
be considered for appointment, if the adoption had taken place legally, atleast five
years prior to the date of demise of the Government Servant.
(iii) Where one deceased employee does not have any male child but leaves
behind him a married daughter and an unmarried minor daughter, the choice of
selecting one of them for appointment under the social security scheme shall be left
to the mother.
(iv) If the dependents of the deceased employees are eligible to be
considered for any category of post whose pay is equal or less than that of Junior
Assistant (L.D.C.) and if they satisfy the qualifications and physical standards
prescribed for such posts, they can be considered for posts such as, Police
Constable in Home Department, Excise Constable in Excise Department, Helper
Grade-I and II in Forest Department, Leading Fireman/Fireman in Fire Service
Department etc., In any case, no dependent of the deceased Government employee
possessing higher qualifications prescribed for the posts of Assistant Engineers,
Assistant Executive Engineers, Civil Assistant Surgeons etc., shall be considered for
[68]
appointment to post carrying higher scale of pay such as Assistant Engineers,
Assistant Executive Engineers, Civil Assistant Surgeons etc.,
Since the clerical posts in Education Department/Educational Institutions are
a few, the dependents of deceased employees can also be considered for the lowest
teaching post i.e., posts at present carrying a scale of pay of Rs.1010-1800, in the
Education Department/Educational Institutions, if they satisfy the qualifications
prescribed under the rules to hold such posts.
(v) As the object of the social security scheme is to give immediate relief to
the distressed family of the deceased Government employee, a minor who does not
attain majority within two years as specified in Government Memo No.618/Ser.A/78-
11, General Administration Department, dt.17-12-1979 after the demise of the
Government employee, shall not be considered for appointment. In such cases it is
decided to grant ex-gratia to the widow/dependent of the deceased employee.
Orders regarding quantum of ex-gratia will be issued separately.
(vi) In cases where , Diploma holders who do not possess minimum
educational qualifications for appointment as Junior Assistants and who have sought
appointment as Junior Assistant are exempt from possessing minimum general
educational qualifications, provided the duration of study to acquire such
qualifications, (i.e., Diploma) is equivalent to or longer than that Intermediate.
(vii) Where typewriting in English (Higher) and Telugu (Higher) is an essential
qualification for appointment to a post, the candidates who do not possess those
qualifications may be considered for appointment to such categories of posts subject
to the condition that they should acquire such qualifications within two years after
such appointment.
(viii) The minimum qualification required to hold the post of Junior Assistant in
the Heads of Departments/Directorates is Degree and in Subordinate Offices
Intermediate. The candidates for compassionate appointment who do not possess
the said qualifications can be considered for appointment if they possess atleast
[69]
Intermediate/Tenth Class qualification respectively, by giving reasonably time to
acquire higher qualification prescribed under rules to hold such posts.
3. This order shall come into force with immediate effect.
4. The Government also direct that the present scheme of compassionate
appointment of spouse/son/daughter of a Government servant who retire on medical
invalidation shall continue without any modification and the orders referred to in the
above paras shall not apply to the cases off compassionate appointments on
medical invalidation.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
K.V.NATARAJAN
CHIEF SECRETARY TO GOVERNMENT
[70]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Employment to the Spouse and dependent children of deceased
Government employee who die in harness - Streamlining of procedure - Posts such
as Clerks, Typists, Steno-typists and other lower categories - Powers to create
supernumerary posts - Delegated - Further instructions - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.533, Dated the 5th Sept.,
1991
Read the following:-
G.O.Ms.No.427, Genl. Admn. (Ser.A) Deptt., dt.1.7.1991.
***
ORDER :-
According to G.O. read above, the Collector of the concerned District is the
nodal authority to allot the eligible dependents of the deceased Government
employees who die in harness to any Department of the District for appointment. It
was ordered therein that, the District Collector concerned shall have the power to
create supernumerary posts not exceeding five in number in a financial year when
there are no vacancies in any of the Government Departments in the concerned
District.
2. As regards Heads of Departments in the twin cities of Hyderabad and
Secunderabad, General Administration Department shall be the coordinating nodal
agency to allot the eligible dependents of the deceased Government employees to
any of the Heads of Department for appointment. The General Administration
Department will monitor all such cases and issue necessary orders wherever
necessary for creation of supernumerary posts and allot the eligible dependents of
the deceased Government employees to any office of any Head of the Department in
the twin cities of Hyderabad and Secunderabad where there is a vacancy.
[71]
3. It is since decided that this monitoring and coordination, creation of
supernumerary posts etc., in the Office of the Heads of Departments in the twin cities
of Hyderabad and Secunderabad for accommodating the dependents of the
deceased Government employees who die in harness, shall be done by the General
Administration (I.C.) Department.
4. All the Heads of Departments in the twin cities of Hyderabad and
Secunderabad are therefore requested to refer the cases to General Administration
(I.C.) Department for allotment of candidates and for creation of Supernumerary
posts. They are also requested to furnish to General Administration (I.C.)
Department the number of vacancies available in their offices with particulars relating
to reservation under rule 22 of the Andhra Pradesh State and Subordinate Services
Rules.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
K.V.NATARAJAN
CHIEF SECRETARY TO GOVERNMENT
[72]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo.No.42/Ser.A/92-1, Dated : 6-2-
1992.
Sub:- Public Services - Employment to the spouse and dependent children of
deceased Government Employees who die in harness - Streamlining of
procedure-posts such as Clerks, Typists, Steno-Typists and other lower
categories - Powers to create supernumerary posts not exceeding five in
a financial year in each District - Clarification Issued.
Ref:-1. G.O.Ms.No.427, G.A. (Ser.A) Dept., dt.1.7.1991.
2. From the Commissioner, Technical Education Lr.No.F3/35570/89,
dt.10.1.1992.
***
With reference to the letter 2nd cited, the Commissioner, Technical Education
is informed that according to the orders issued in pars 3 and 8 of G.O.Ms.No.427,
General Administration (Ser.A) Department, dt.1.7.91 all the District Heads and
Heads of Offices in the District concerned are requested to notify the vacancies as
and when they occur, in their offices, to the District Collectors concerned and inform
about the applications received from the deceased spouse and dependent children
of deceased Government employees found eligible and forward the same to the
District Collector with his remarks. The District Collector will monitor all such cases
and issue orders wherever necessary allotting the eligible spouse/children of the
deceased employee in any vacancy in any department in the District. Similarly in
respect of Heads of Departments in the twin cities, General Administration
Department will monitor all such cases and issue necessary order, allotting the
candidates wherever necessary.
2. In view of the above orders, all the vacancies have to be notified to the District
Collectors concerned/General Administration Department as the case may be, for
consideration and alloting the eligible dependents of the deceased employees in any
vacancy in any Department in the District/Heads of the Department, respectively.
The appointing authority or the Head of the Department is competent to make
[73]
compassionate appointment of the dependents of the deceased employee based on
the orders of allotment of candidates made by the nodal agency i.e.,
Collector/General Administration Department as the case may be.
3. The orders issued in the G.O. first cited are not applicable to the scheme of
compassionate appointment of the spouse/son/daughter of an employee who retire
on medical invalidation.
V.V.SATYANARAYANA
SECRETARY TO GOVERNMENT
[74]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo.No.635/Ser.A/92-2, Dated :10-6-1992.
Sub:- Public Services - Employment to the spouse/dependent children of
deceased Government Employees who die in harness deceased
teaching and non-teaching staff of Zilla Parishad - Certain Clarification -
Requested - Reg.
Ref:-1. G.O.Ms.No.427, G.A. (Ser.A) Dept., dt.1.7.1991.
2. From the District Collector, Guntur Lr.No.9549/90-Exams,
dt.30.11.1991.
***
With reference to the letter 2nd cited, the District Collector, Guntur is informed
that the employees of the Zilla Praja Parishads, Mandal Praja Parishads and Gram
Panchayats including teaching staff, whose services have been provincialised, come
under the purview of the orders issued in G.O. first cited. The G.O. does not apply to
the employees working in Agricultural Marketing Committees, Municipalities.
K.A.V. SIVARAM SARMA
JOINT SECRETARY TO GOVERNMENT
[75]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo.No.747/Ser.A/92-2, Dated: 5-9-
1992
Sub:- Public Services - Appointments on compassionate grounds - Certain
Clarifications - Reg.
Ref:-1. Nicnet Message from Collector, Vizianagaram Rc.No.10198/91/A3,
dt.3.7.1992.
2. From the D.G.&I.G.P., Rc.No.218/R&T/G1/1992, dt.18.7.1992.
***
With reference to the letters cited, the District Collector, Vizianagaram is
informed that, as per the orders issued in G.O.Ms.No.349, G.A.(Ser.A) Department
dt.12-6-1986 the cases of appointment of dependents of deceased Government
employees to the posts included in Last Grade Service involving relaxation of age,
educational qualifications etc., contemplated in Memo.No.2047/Ser.A/83-10, dt.10-
10-1983, need not be referred to Government. The appointing authorities are
authorised to make purely temporary appointments to be regularised only after
relevant rules are relaxed by the concerned Heads of the Departments.
2. The proposal of the Superintendent of Police, Vizianagaram recommending
such relaxation in as many as four cases at a time does not seem to be in keeping
with the above mentioned instructions. Further, the orders issued in G.O.Ms.No.427
Genl. Admn (Ser.A) Department dt.1-7-1991 authorising District Collector to create
only 5 supernumerary posts in a year and requires him to seek Government
permission if need for any additional supernumerary posts arises. Necessity for
creation of supernumerary posts will arise only when vacancies are not available in
the offices of any Government Departments located in the District. It is reported in
[76]
the instance case that vacancies are available in other Departments. In that case,
there is no need to create supernumerary posts. The spouse of the deceased can be
appointed temporarily in the vacancies available in other Departments, subject to
obtaining necessary relaxation for the age etc., from the Head of the Department
concerned.
K.A.V.SIVARAMA SARMA,
JOINT SECRETARY TO GOVERNMENT.
[77]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo.No.1094/Ser.A/92-1, Dated :
23-12-1992.
Sub:- Public Services - Compassionate appointment of spouse of deceased
Government Servants to the posts in Junior Assistant Cadre -
Observation of upper age limit - Certain clarification - Requested -
Regarding..
Ref:- Lr.Rc.No.A7/6968/92, dt.7.11.1992 from Collector and District
Magistrate, Krishna, Machilipatnam.
***
G.O.Ms.No.687, General Administration (Ser.A) Department, dated 3-10-
1977, stipulated, among other things that the temporary appointment of a spouse or
a child of a deceased Government servant can be considered for regular
appointment without subjecting them to the normal process of the recruitment as
provided in the relevant recruitment rules provided such family members of the
deceased Government servant satisfy other conditions of recruitment prescribed in
the rules such as age and educational qualification. Subsequently in Government
Memo No.618/Ser.A/78-11, G.A.D. dated 17-12-1979 it was clarified among other
things, that if the eligible children of the deceased Government servants are minors
his/her spouse may seek employment under this scheme and in such cases no
upper age limit need be prescribed. In Government Memo No.2047/Ser.A/83-1,
G.A.D. dated 10-10-1983 while issuing a clarification in regard to compassionate
appointments to the Last Grade Service, it was mentioned that no application for
relaxation of any of the conditions mentioned in G.O.Ms.No.687, General
Administration (Ser.A) Department, dated 3-10-1977 in respect of appointment of
[78]
dependents of deceased Government servants to posts other than the posts in the
Last Grade Services, should be entertained.
2. Referring to the above instructions of the Government the Collector, Krishna
has now sought for a clarification whether to upper age limit need to observed in the
case of compassionate appointment of spouse of the deceased Government servant
to the post of Junior Assistant/Typist or Record Assistant Cadre.
3. It is clarified that the spouse of the deceased employee may be appointed
initially on temporary basis by the appointing authority after being allotted by the
nodal agency concerned and if such an appointment requires relaxation of age,
necessary proposal should be sent to the administrative department concerned in
Government for taking further action for relaxation of the age rule.
D.AURORA
CHIEF SECRETARY TO GOVERNMENT.
[79]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Employment to the Spouse and dependent children of deceased
Government employees who die in harness - Streamlining of procedure - Nodal
Agencies to deal with the cases - Further instructions - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.699, Dated the 15th Dec.,
1992
Read the following:-
1. G.O.Ms.No.427, G.A. (Ser.A) Department, dt.1.7.91.
2. G.O.Ms.No.533, G.A. (Ser.A) Department, dt.5.9.91
3. From the Chief Engineer, Nagarjunasagar Project Lr.No.E.IV/4457/B/81,
Vol.V, dt.4.7.1992.
***
ORDER:
Orders have been issued in the G.O. first read above, among others, making
the Collector of the concerned District as the nodal agency to allot the eligible
dependents of the Government employees who die in harness, to any department in
the district for issue of appointment orders. All the District Heads and Heads of
Officers in the District concerned have been requested to notify the vacancies as and
when they occur in their offices to the District Collectors concerned, who will monitor
all such cases and issue orders wherever necessary allotting the eligible
spouse/children in any vacancy in any department in the District. In the case of
Heads of Departments in the twin cities of Hyderabad and Secunderabad it was
ordered that General Administration (I.C.) Department shall be the co-ordinating
nodal agency to allot the eligible dependents to any of the Heads of the Department
for issue of appointment orders.
[80]
2. A question has arisen as to who will be the nodal agency to deal with the
cases relating to compassionate appointment to the dependents of the deceased
Government employees in the Office of the Heads of Departments as in the case of
Chief Engineer, Nagarjuna Sagar Project, Chief Engineer, Telugu Ganga Project
situated out side the Twin Cities of Hyderabad and Secunderabad.
3. The Government, after careful consideration, have decided that in respect of
Heads of Departments, which are located outside the Twin Cities of Hyderabad and
Secunderabad, the District Collector concerned shall be the nodal agency to deal
with the cases of compassionate appointment of the dependents of the deceased
Government employees. All the Heads of Departments situated outside the Twin
Cities of Hyderabad and Secunderabad are, therefore, requested to notify the
vacancies as and when they occur in their offices to the District Collectors
concerned. They are also requested to forward applications from the eligible
spouse/children of the deceased employees belonging to their offices, the District
Collectors concerned with their remarks. The District Collector will monitor all such
cases and issue orders allotting the eligible spouse/children of the deceased
employees in any vacancy in any department in the District.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
D.AURORA
CHIEF SECRETARY TO GOVERNMENT.
[81]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Subordinate Services - Scheme of compassionate appointments to
the dependents of deceased Government employees - Quantum of Ex-gratia -
Orders issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.59, Dated the 5th Feb.,
1993
Read the following:-
1. G.O.Ms.No.687, G.A. (Ser.A) Department, dt.3.10.1977.
2. Memo No.618/Ser.A/78-11 G.A.D. dt.17.12.1979.
3. G.O.Ms.No.504, G.A.(Ser.A) Dept., dt.30.7.1980.
4. Memo No.2047/Ser.A/83-1, G.A.D., dt.10-10-1983.
5. G.O.Ms.No.612, (Ser.A) Dept., dt.30.10.1991.
***
ORDER:
In pursuance of the decisions taken in the meeting convened by the Chief
Minister on 26-9-1991 regarding review of compassionate appointments of the
dependents of the deceased Government employees, orders were issued in the
G.O. fifth read above, effecting certain modifications to the existing procedure and
extending the scheme to certain categories of posts. It was ordered therein that, a
minor who does not attain majority within two years as specified in Government
Memo No.618/Ser.A/78-11, G.A.D. dt.17-12-1979, after the demise of the
Government employees, need not be considered for appointment and in such case it
has been decided to grant Ex-gratia to the widow/dependent of the deceased
employee for which orders would be issued separately.
[82]
2. Government have examined the quantum of Ex-gratia to be paid to the
distressed family of a deceased employee where the relief by way of appointment of
the dependents cannot be considered. In such a cases, Government direct that the
widow, dependent of the deceased employee, as the case may be, granted Ex-gratia
by the concerned appointing authority as indicated below.
Class-IV employees ...... Rs.20,000/-
Non Gazetted Officers ...... Rs.30,000/-
Gazetted Officers ...... Rs.40,000/-
3. Government direct that the Ex-gratia mentioned above should be sanctioned,
only in cases of death in harness and where the family has no other earning member
in the family and no suitable person for appointment under the scheme of
compassionate appointments is available. The children should be minors and the
spouse/or any other dependent does not avail compassionate appointment.
4. The amount should be drawn and disburse by the Drawing Officer of the
concerned Office in which the deceased Government servant worked.
5. The expenditure shall be debited to the detailed head of account 090. Grants-
in aid- 092. other Grants in aid under the concerned major, minor and sub head of
account to which the pay and allowances of the deceased employee concerned were
debited.
6. These orders shall come into force from the date of issue of orders in
G.O.Ms.No.612, General Administration (Ser.A) Department, dated 30-10-1991.
Government also direct that earlier cases shall not be entertained under any
circumstances.
[83]
7. This order issues with the concurrence of Finance and Planning (Finance
Wing) Department vide U.O.No.G-92-12-074/967/A1/BG/92, dt.28-1993.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
D.AURORA
CHIEF SECRETARY TO GOVERNMENT
[84]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo.No.925/Ser.A/92-1, Dated : 18-2-
1993
Sub:- Public Services - Scheme of Compassionate appointments of the
dependents of the deceased State Government employees - Delays in
processing cases - Avoidance - Further Instructions - Issued.
***
It has been brought to the notice of the Government by the President and
General Secretary Non Gazetted Officers Association that eventhough the
Government delegated powers to the Collectors for creation of supernumerary posts
for the appointment of the Dependents of the deceased Government Servants there
were delays in processing the cases and issuing orders appointing the dependents
of the deceased employees. It has also been stated that there are inordinate delay in
Adilabad and Nizamabad Districts. As the delays in processing and issuing
appointment orders to the dependents of the deceased employees would defeat the
very purpose of the scheme of providing immediate relief to the distressed families.
The District Collectors are requested to ensure that these cases are given top priority
and appointments are made as quickly as possible. They are also requested to send
a monthly report to Government indicating the reasons for delay if any, in not
disposing of the cases within a month from the date of receipt of application. These
reports should reach the Government in General Administration (Ser.A) Department
before 10th of the succeeding month and should contain the full details of the
number of cases pending at the beginning of the month fresh cases received and
disposed by the end of the month and reasons for the pendency if any, for more than
one month. To start with the report for the month of February, 1993 may be sent to
Government by 10.3.1993.
A.R. JAYAPRAKASH
SECRETARY TO GOVERNMENT
[85]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Employment to the spouse and dependents children of deceased
Government Employees who die in harness - Powers of appointment to the
appointing authorities - Revised orders - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.215, Dated the 8th April,
1993
Read the following:-
1. G.O.Ms.No.427, G.A. (Ser.A) Department, dt.1.7.1991.
2. G.O.Ms.No.533, G.A.(Ser.A) Dept., dt.5.9.1991.
***
ORDER:
With a view to provide immediate relief to the family of a Government
Employees who dies in harness and also to avoid a situation where there are
vacancies in some departments, while the eligible dependent cannot be
appointed for want of vacancies in the department concerned, Government
have decided to have a Central Agency to co-ordinate such appointments by
utilising vacancies in the various Departments. Accordingly, orders were
issued in the G.O. first read above, making the Collector of the concerned
District as the nodal authority to allot eligible dependents to any department
for issue of appointment orders. All the District Heads and Heads of Offices in
the District concerned were requested to notify the vacancies as and when
they occur in their offices to the District Collector concerned. They were also
requested to inform about the applications received from the deceased
[86]
spouse/children found eligible and forward the same with their remarks to the
District Collector who will monitor all such cases and issue orders wherever
necessary allotting the eligible spouse/children in any vacancy in any
department in the District. The Collectors were also delegated with the power
to create supernumerary posts not exceeding five in a financial year in each
district for accommodating the dependent of the deceased employees.
2. In respect of the Heads of Departments in Twin Cities of Hyderabad and
Secunderabad, for monitoring co-ordination and creation of supernumerary
posts etc., for accommodating the dependents of the deceased Government
employee orders were issued in G.O. 2nd read above making the General
Administration (I.C.) Department as the nodal agency.
3. The General feeling regarding the working of the scheme is that
Centralisation ordered in the G.Os. Ist and 2nd read above is resulting in
delays in making appointments even in normal cases where there are
vacancies and the eligible dependents could be appointed straight away with
reference to their qualifications. The Service Associations have also
represented that the power now vested with the District Collector for making
allotment of the compassionate appointments is not working well and
therefore requested that the Head of the Departments and the appointing
authorities may be vested with the power to make such appointments by
themselves instead of processing the cases through the channel of the District
Collector.
4. Government have carefully examined the matter and decided that in
normal cases where there are vacancies and the eligible candidates could be
appointed straight away such cases need not be referred to the nodal
[87]
authority. Accordingly in partial modification of the orders issued in the
G.Os. first and second read above, Government issue the following orders.
(i) Where a vacancy is available and in eligible dependent could be
appointed in such a vacancy with reference to his qualifications and subject to
provisions of rule of reservation, the appointing authority may appoint him
straightaway and duly intimate the fact to the District Collector/General
Administration (I.C.) Department, as the case may be.
(ii) In cases where there is no vacancy or the dependent cannot be
appointed even if a vacancy is available as he is not qualified to hold such
post or as the vacancy is meant for Scheduled Castes/Scheduled
Tribes/Backward Class candidate, the appointing authority shall report the
vacancy. While forwarding the application of the eligible dependent to the
nodal authority for appointment to any vacancy in the district/in the twin cities
as the case may be.
(iii) There may be few cases, where an application is received from an
eligible dependent of a deceased Government employee (viz., in respect of
cases covered by item (i) above) after the appointing authority has notified a
vacancy to the nodal authority. In such cases, the appointing authority should
immediately report of that claim of the dependent to the Collector/Genl.
Administration (I.C.) Department and make such appointment only after
obtaining clearance from the Collector/ Genl. Administration (I.C.) Department,
as the case may be such appointments shall not be made without reference to
the Collector/Genl. Admn. (I.C.) Department under only circumstances.
5. Government consider, that the reporting of the vacancies by the
authorities concerned and as well as the appointments made under the
[88]
scheme should be properly regulated and monitored. The appointing
authorities should furnish a monthly report of the vacancies existing in their
offices along with the details of the applications received from the dependents
of the deceased and forwarded to the nodal authority in the format appended
to this order to the District Collector/General Administration (I.C.) Department
as the case may be. The Nodal Agency should furnish the consolidated
information as in part-I of the former to the Genl. Admn. (Ser.A) Department
by 10th of the succeeding month.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
D.AURORA
CHIEF SECRETARY TO GOVERNMENT
[89]
STATEMENT OF VACANCIES REPORTED TO THE COLLECTOR/G.A. (I.C.)
DEPARTMENT AS ON
(IN TERMS OF G.O.Ms.No.215, G.A. (SER.A) DEPT., Dt.8-4-1993
Name of the Department/Office :
PART - I
STATEMENT OF VANCACIES
Sl.No Categor Total No.of vacancies Reasons Whether any Remark
. y for posts application (s) s
remaining for
O S S B Tota vacant and compassionat
C C T C l whether e
the appointment(s
vacancies ) pending, if
have been so the date (s)
notified to of such
the application(s).
appropriat
e
recruiting
agency.
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
1. Jr. Asst.
2. Class IV
3. Others
(Specify
category
)
P.T.O. for Part -II
[90]
PART-II PROPOSALS FOR PLACEMENT/INTIMATION REGARDING
APPOINTMENT OF BENEFICIARY
Sl.N Name of the Name of the Whether The date In case the Remar
o. deceased beneficiary the on which beneficiary ks
employee or post for beneficia the cannot be
employee which the ry can be vacancy accommoda
retired on beneficiary appointe was ted in the
medical is qualified d to on utilised for Office/unit
invalidation date of existing appointing for want of
post held application vacancy the an
Date of made for by the beneficiary appropriate
demise/retire compassion appointin and the vacancy,
ment on ate g date on the date on
medical appointmen authority which the which
invalidation. t. himself, fact of proposals
subject utilising for his
to vacancy placement
provision was were
s of rule intimated notified to
of to the the
reservati Collector/G Collector/G.
on. .A. (I.C.) A. (I.C.)
Departmen Department.
t.
1. 2. 3. 4. 5. 6. 7.
Certified that the appointment made
as at Column 6 above, is strictly in
confirmity with the existing
instructions and that the
vacancy/appointment has been
intimated to the Employment
Exchange concerned in accordance
with the instructions issued in
G.O.Ms.No.687, G.A. (Ser.A) Dept.,
dt.3.10.1977.
Signature & Designation of the
appointing authority
[91]
GOVERNMMENT OF ANDHRA PRADESH
ABSTRACT
Public Services – subordinate services – scheme of compassionate appointments to
the dependents of deceased Government employees – certain clarification – issued.
GENERAL ADMINISTRATION (SERVICES.A) DEPARTMENT
G.O.Ms.No.577 Dt. the 29th October,
1993.
Read the following :-
1) G.O.Ms.No. 612 G.A. (Ser.A) Dept., Dt. 30-10-1991.
2) From the Collector, Nizamabad Letter No. A2/2727/93, Dt.23-8-1993.
***
ORDER
In para 2(viii) of the G.O. first read above, it was ordered that the minimum
qualification required to hold the post of Junior Assistant in the Heads of
Departments/ Directorates is Degree and in subordinate offices Intermediate and
that the candidates for compassionate appointment who do not possess the said
qualification can be considered for appointment, if they possess atleast
intermediates/ tenth class qualification respectively by giving reasonable time to
acquire higher qualification prescribed under rules to hold such post.
2. In the reference 2nd cited, the Collector, Nizamabad has stated that a number
of candidates are getting appointed as Junior Assistants with out possessing the
minimum educational qualification and it is likely that they will not be able to acquire
the Intermediate qualification within one year allowed for this purpose and that the
posts of Junior Assistants are likely to be saddled with candidate who do not
possess the minimum qualification. He has therefore, suggested that the practice of
making such conditional appointments be reviewed.
[92]
3. Government have examined the above proposal. The minimum qualification
required to hold the post of Junior Assistant in Heads of Departments/ Directorates
and Secretariat is Degree while in sub-ordinate offices it is Intermediate. It is
considered necessary to prescribe a time limit for acquisition of the minimum
educational qualification prescribed under the rules to hold such posts by the
candidates appointed under compassionate grounds.
4. Government accordingly direct that a minimum period of 3 years to acquire
Intermediate qualification and 5 years for acquisition of Degree qualification be
allowed in respect of candidates appointed to the posts of Junior Assistants in the
subordinate offices and Heads of Departments and Secretariat Departments as the
case may be. The period should be reckoned from the date of appointment of
individual concerned.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
K.JAYABHARATH REDDY
CHIEF SECRETARY TO GOVERNMENT
[93]
GOVERNMMENT OF ANDHRA PRADESH
ABSTRACT
Public Services – subordinate services – scheme of compassionate appointments to
the dependents of deceased Government employees – certain clarification –
Amendment to para 4 of G.O.Ms.No.577 General Administration (SER.A)
Department – Dt. 29-10-1993 – Orders – Issued
GENERAL ADMINISTRATION (SERVICES.A) DEPARTMENT
G.O.Ms.No.76 Dt. the 15th March, 1995.
Read the following :-
1. G.O.Ms.No. 612 G.A. (Ser.A) Dept., Dt. 30-10-1991.
2. G.O.Ms No.577, G.A. (Ser.A) Dept., Dt. 29-10-1993.
3. From the Commissioner of Land Revenue, Andhra Pradesh, Hyderabad
Letter No. N1/581/94-1 Dt. 21-1-1995.
ORDER
The following amendment is issued in Para (4) of the G.O.Ms.No.577,
General Administration (Ser.A) Department, Dt.29-10-1993.
AMENDMENT
The word Minimum occurring in para 4 of the G.O.Ms.No.577, General
Administration (Ser.A) Department, Dt.29-10-1993 shall be deleted.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
M.S.RAJAEE
CHIEF SECRETARY TO GOVERNMENT
[94]
GOVERNMENT OF ANDHRA PRADESH
FINANCE AND PLANNING (FW. EBS.I) DEPARTMENT
Memo No.1078/A1/E.GAD.I/95 Dated
14.4.1995
Sub: P.S. - Employment to the spouse of one dependent children of the
Government employer who die in harness streamlining of procedure – posts
such as Clerks, Typists, steno-Typists and other lower categories powers to
create supernumerary posts not exceeding five in financial year in each
districts – further instructions – issued.
Ref: 1. G.O.Ms.No.127, G.A. (Ser.A) Dept., dated 1-7-1991.
2. G.O.Ms.No.533 G.A. (Ser.A) Dept., Dated 5-9-1991.
***
In the G.O. 1st cited, orders were issued authorizing all the District Collectors
to create supernumerary posts not exceeding five in number in a financial year
where there no vacancies in any of the Government Departments in the concerned
District to accommodate the dependents of deceased Government employees
wherever considered necessary. It was also indicated therein that in each such
orders issued by the District Collector the number of supernumerary posts created
so far in the financial year shall invariably be specified to ensure that the maximum
of five is not exceeded.
2. According to the Government order second read above, order were issued
directing that heads of Departments in the twin cities of Hyderabad and
Secunderabad to refer the cases to G.A. (I.C) Department for allotment of
candidates and for creation of supernumerary post for the said purpose.
3. As the position stands like this, some of the District Collectors are
approaching the Government for delegation of more powers so as to create more
than 5 supernumerary posts for accommodating all the children/ spouse of the
deceased employees in the districts.
[95]
4. The matter has been further examined in detail keeping in view the provisions
under sec.10(1) of the Act 2 of 1994, As per the said section no post shall be created
without the previous sanction of the competent authority and no posts shall be filled
in without the proper channel of recruitment. The provisions under Business rules
also indicate that no posts can be sanctioned without the approval of the Council of
Ministers. Further as the Collector in the nodal authority to allot any eligible
dependent of the deceased employee to any of the Government Departments in the
Districts creation of supernumerary post would arise only in an extreme situation
where there are no such vacancies available in the District .
5. Government therefore decide to continue to existing arrangements as ordered
in the Government orders 1st and 2nd cited.
R.P. AGARWAL
SECRETARY TO GOVERNMENT
[96]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services – Subordinate Services Scheme of Compassionate appointment to
the dependents of deceased Government Employees – Action to be taken against
the candidates who fail to acquire the requisite qualification prescribed for the post
within the stipulated time under the scheme of compassionate appointment certain
clarifications – Issued.
GENERAL ADMINISTRATION (SERVICES.A) DEPARTMENT
G.O.Ms.No.969 Dt. The 27th October,
1995
Read the following :-
1. G.O.Ms.No. 612 G.A. (Ser.A) Dept., Dt. 30-10-1991
2. G.O.Ms No.577, G.A. (Ser.A) Dept., Dt. 29-10-1993
3. G.O.Ms. No. 76, G.A. (Ser.A) Dept., Dt. 15-3-1995
***
ORDER:
In para 2 (vii) of the G.O. first read above, it has been ordered that where
Typewriting is an essential qualification to a post the candidates who do not possess
these qualifications may be considered for appointment to such categories of posts
under the scheme of compassionate appointments, subject to the condition that they
should acquire such qualification within two years after such appointment. It was also
ordered in para 2(viii) of the said G.O. that the minimum qualification required to hold
the post of Junior Assistant in Heads of Departments / Directorates is a Degree and
in subordinate offices Intermediate and the candidates for compassionate
appointment who do not possess the said qualifications can be considered for
appointment, if they posses atleast Intermediate / Tenth Class qualification
respectively by giving reasonable time to acquire higher qualification prescribed
under rules to hold such post.
[97]
2. Subsequently in G.O. Second and third read above, Government have
directed that a maximum period of 3 (three) years to acquire Intermediate
qualification and 5 (five) years to acquire Degree qualification be allowed in respect
of candidates’ appointed on compensation grounds to the posts of Junior Assistants
in Subordinate offices and Heads of Departments and Secretariat as the case may
be.
3. Several instances have come to the notice of the Government that
Candidates who were appointed without possession the minimum Educational or
Typewriting qualifications, under the scheme on compassionate appointment to the
dependents of the deceased Government employees, have failed to acquire the
requisite qualification within the stipulated period prescribed in the above said G.O.s
and subsequently representing for extension of time limit to acquire such
qualification.
4. Several proposals are also being received from subordinate offices to the
Heads of Departments for granting extension of further time limit to acquire requisite
qualification beyond the stipulated period. In turn, the Heads of Departments, in
individual cases, are seeking clarification from the Government regarding the action
to be taken against those candidates who failed to acquire requisite Educational or
Typewriting qualification within the time stipulated, besides seeking permission to
give extension of time to such candidates for acquiring the requisite qualification.
5. The Government after careful examination of the matter, hereby direct that in
cases of dependent of the deceased Government employees, who do not possess
the minimum Educational qualification or Typewriting qualification prescribed for the
post to which they are appointed with a condition to acquire such requisite
qualification within the stipulated period prescribed in the G.O.s. read above, fail to
acquire such requisite qualification within that stipulated time, such candidates may
be allowed / given a further period of 2 (two) more years over and the above the
period prescribed in the G.O.s read above as grace period to acquire such requisite
Educational or Typewriting qualification prescribed for the post to which they were
appointed.
[98]
6. Government also direct that if the candidate concerned fails to acquire the
requisite Educational or Type-writing qualifications even within the above extended
grace period, then he/ she may be considered for appointment for a lower post such
as an Attender where such educational or Typewriting qualification is not prescribed
and accordingly he / she may be appointed in a lower post such as an Attender as if
he/ she is a fresh candidate, after obtaining the willingness of the candidate. If he /
she is not willing to take the lower post it shall be treated that there are no
compelling reasons of poverty and such candidate be discharged from Service.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
M.S.RAJAEE
CHIEF SECRETARY TO GOVERNMENT
[99]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services – Subordinate Services – Compassionate appointments to the
dependents of the deceased Government Employees who die in harness – further
instructions – issued.
GENERAL ADMINISTRATION (SERVICES A) DEPARTMENT
G.O.Ms.No.400 Dated 12-9-1996.
Read the following:-
1. G.O.Ms.No.687 G.A. (Ser.A) Dt. 3-10-1977.
2. Govt. Memo No.618/Ser.A/78-11 Genl. Admn. Dept., Dt.17-12-1979.
3. Govt. Memo No.1083/Ser.A/80-1 Genl. Admn. Dept., Dt.1-8-1980.
4. Govt. Memo No.1879/Ser.A/80-1 Genl. Admn. Dept., Dt.1-12-1980.
5. G.O.Ms.No.84, GA (Ser.A) Dept. Dt.17-2-1982.
6. Govt. Memo No.380/Ser.A/82-1 Genl. Admn. Dept., Dt.2-9-1983.
7. Govt. Memo No.2047/Ser.A/83-1 Genl. Admn. Dept., Dt.10-10-1983.
8. G.O.Ms.No.110 Genl. Admn. Dept., Dt.22-2-1984.
9. Govt. Memo No.113/Ser.A/86-1 Genl. Admn. Dept., Dt.7-3-1986.
10. G.O. Ms. No.259 Genl. Admn.(Ser. A) Dept., Dt.19-5-1986.
11. G.O. Ms. No.349 Genl. Admn.(Ser. A) Dept., Dt.12-6-1986.
12. Govt. Memo No.1345/Ser.A/87-4 Genl. Admn. Dept., Dt.30-11-1983.
13. G.O.Ms.No.165 Genl. Admn.(Ser. A) Dept., Dt.20-3-1989.
[100]
14. Govt. Memo No.331/Ser.A/90-1 Genl. Admn. Dept., Dt.15-3-1990.
15. Govt. Memo No.872/Ser.A/85-1 Genl. Admn. Dept., Dt.27-1-1986.
16. G.O.Ms.No.427 Genl. Admn.(Ser. A) Dept., Dt.1-7-1991.
17. G.O.Ms.No.533 Genl. Admn.(Ser. A) Dept., Dt.5-9-1991.
18. G.O.Ms.No.612 Genl. Admn.(Ser. A) Dept., Dt.30-10-1991.
19. Govt. Memo No.42/Ser.A/92-1 Genl. Admn. Dept., Dt.6-2-1992.
20. Govt. Memo No.635/Ser.A/92-2 Genl. Admn. Dept., Dt.10-6-1992.
21. Govt. Memo No.1094/Ser.A/92-1 Genl. Admn. Dept., Dt.23-12-1992.
22. G.O.Ms.No.699 Genl. Admn.(Ser. A) Dept., Dt.5-2-1993.
23. G.O.Ms.No.59 Genl. Admn.(Ser. A) Dept., Dt.5-2-1993.
24. G.O.Ms.No.577 Genl. Admn.(Ser. A) Dept., Dt.29-10-1993.
25. G.O.Ms.No.215 Genl. Admn.(Ser. A) Dept., Dt.8-4-1993
26. G.O.Ms.No.76 Genl. Admn.(Ser. A) Dept., Dt.15-3-1995.
27. G.O.Ms.No.969 Genl. Admn.(Ser. A) Dept., Dt.27-10-1995.
28. G.O.Ms.No.43 Genl. Admn.(Ser. A) Dept., Dt.7-2-1996.
ORDER :
In the G.O. first read above, orders have been issued for providing permanent
relief to the family of a deceased Government Servant who dies in harness while
in service by appointing his son/ daughter/ spouse to the posts the pay of which
is equal or less than that of Lower Division Clerk (Junior Assistant) for which such
dependents are eligible without the media of Employment Exchange, Andhra
Pradesh Public Service Commission, subject to certain conditions specified
[101]
therein. Various orders have been issued from time to time on the scheme, as a
social security measure. Further several clarifications/ instructions / guidelines
and concessions have been issued from time to time on the scheme in the
references second to twenty-eighth read above, regarding relaxation of certain
rules like age, educational qualifications for appointments, the time limit for
submission of application and eligibility etc., in order to implement the scheme of
compassionate appointments to the dependents of deceased Government
Employees is manageable terms and more effectively and to achieve the purpose
for which the scheme is introduced. Instructions have been issued earlier in the
Government memos third and seventh read above not to entertain cases which
do not satisfy the criteria laid down in the scheme.
Government have reviewed the scheme of compassionate appointments to
the dependents of deceased Government Employees who die in harness and
have decided that the proposals for providing appointments to the dependents of
deceased Government Employees which are totally in conformity with the
existing instructions on the scheme should only be considered and no case of
relaxation of any of the conditions stipulated in the scheme shall be entertained.
Accordingly, Government direct that the proposals for providing
compassionate appointments to the dependents of deceased Government
Employees which are totally in conformity with the existing Government
instructions on the scheme should only be considered and no cases which a re in
deviation of the order / instructions/ guidelines issued in the references cited
should be proposed for any relaxation whatsoever. All the departments of
Secretariat/ Heads of Departments / District Collectors etc., are therefore
requested to adhere to the existing instructions and guidelines issued from time
to time on the scheme while considering compassionate appointment to the
dependents of the deceased Government Employees, strictly without any
[102]
deviation. They are also directed not to entertain the requests for compassionate
appointments in cases which do not conform to the conditions stipulated in the
scheme from time to time, as no application for relaxation of any of the conditions
stipulated under the scheme is proposed to be entertained by Government.
All the Departments of Secretariat / Heads of Departments and District
Collectors shall follow these instructions scrupulously and also issue instructions
to their sub-ordinate authorities to scrupulously follow the above instructions.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
M.S.RAJAEE
CHIEF SECRETARY TO GOVERNMENT
[103]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo No.14102/Ser.A/96-1 Dated 26-11-1996
Sub: Public Services-Subordinate Services - Compassionate appointments
to the dependents of the deceased Government Employees who dies
in harness - Reg.
Ref: 1. G.O.Ms.No.400, G.A. (Ser.A) Dept., Dt. 12-9-96.
2. From the District Collector, Kurnool, Fax Message No.
Rc./A7/5393/96, Dt.22-11-96.
***
The attention of the District Collector, Kurnool is invited to his letter cited and
he is informed that in the G.O. first cited it has been ordered that the proposals for
providing appointments to the dependents of the deceased Government Employees
which are totally in confirmity with the existing instruction only to be considered. It
has also been directed therein to adhere to the existing instructions and guidelines
issued from time to time on the scheme while considering the compassionate
appointments under the scheme strictly without deviation and not to entertain the
requests for compassionate appointments in cases which do not conform to the
conditions stipulated in the scheme from time to time. As such the clarifications /
instructions / guidelines and concessions issued from time to time in the orders
referred to in the G.O. first cited are in vogue and they are not superseded by the
G.O. first cited.
N.V.H. SASTRY
SECRETARY TO GOVERNMENT
[104]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo No.20908/Ser.A/96-2 Dated 6-1-1997
Sub: Public Services- Compassionate appointments - Filling up of backlog
vacancies of S.Cs. - Further clarifications - Issued - Reg.
Ref: 1. Govt. U.O. NOte No. 16937/ L2/95-35, Social Welfare (L2) Dept.,
Dt.14-9-96.
2.From the District Collector, Guntur, Fax Message No.
Rc./9920/95/E1/Exams Dt. 9-12-96.
***
The attention of the District Collector, Guntur is invited to his Fax Message
second cited and he is informed that the instructions issued in the U.O. Note first
cited to keep the selection process for filling up of backlog S.C. vacancies till further
order are not applicable to the appointments made under the Scheme of
Compassionate appointments to dependents of deceased Government Employees
who die in harness as well as to the dependents of Government Employees who
retire on Medical Invalidation.
2. This memo, issues with the concurrence of Social Welfare Department vide
their U.O. No. 27710/ L2/96-1 Dt. 1-1-97.
N.V.H. SASTRY
SECRETARY TO GOVERNMENT
[105]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Service - Subordinate Services - Scheme of Public Services - Subordinate
services - Scheme of Compassionate to the departments of deceased Government
Employees who die in harness -Conditional Appointments to the candidates who do
not posses minimum Educational/Typewriting qualifications to hold he post -Further
Order - Issued.
------------------------------------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
G.O.Ms.No.60 Dated: 11-2-1997
Read the following:
1. G.O.Ms.No.612, G.A. (Ser-A) Dept., dt. 30-10-91.
2. G.O.Ms.No.577, G.A. (Ser-A) Dept., dt. 29-10-93.
3. G.O.Ms.No.76, G.A. (Ser-A) Dept., dt. 15-3-95.
4. G.O.Ms.No.969, G.A. (Ser-A) Dept., dt. 27-10-95.
5. G.O.Ms.No.400, G.A. (Ser-A) Dept., dt. 12-9-96.
***
O R D E R:
In para 2 (vii) of the G.O. first read above, it has been ordered that where
typewriting is an essential qualification to a post, the candidates who do not possess
the qualifications may be considered for appointment to such categories of posts
under the scheme of compassionate appointments, subject to the condition that they
should acquire such qualification within two years after such appointment. It was also
[106]
ordered in para 2((viii) of the said G.O. that the minimum qualification required to
hold the post of Junior Assistant in Head of Department/Directorates is a Degree and
in subordinate Offices, Intermediate and the candidates for compassionate
appointment who do not possess the said qualifications can be considered for
appointment, if they possess atleast Intermediate/Tenth Class qualifications
respectively by giving reasonable time to acquire higher qualification prescribed
under rules to hold such post.
2. Subsequently in G.Os. Second and third read above, Government have
directed that a maximum period of (3) three years to acquire Intermediate
qualification and 5 (Five) years to acquire Degree qualification be allowed in respect
of candidates appointed on compassionate grounds to the posts of Junior Assistants
in subordinate Offices and Heads of Departments and Secretariat as the case may
be.
3. Further in the G.O. fourth read above, Government have directed that in case
of Dependents of the deceased Government employees, who do not possess the
minimum Educational qualification of typewriting qualification prescribed for the posts
to which they are appointed within condition to acquire such requisite qualification
within stipulated period prescribed in the G.Os. first to third read above, fail to
acquire such requisite qualification within that stipulated time, such candidates may
be allowed/given a further period of (2) two more years over and above the period
prescribed in the G.Os. first to third red above as a grace period to acquired such
requisite education or Typewriting qualification prescribed for the post to which they
were appointed. It has also been directed therein that if the candidate concerned
fails to acquire the requisite Educational or Typewriting qualifications even within the
above extended grace period, then he/she may be considered for appointment for a
lower post such as an Attender where such Educational or Typewriting qualification
is not prescribed and accordingly he/she may be appointed in lower post such as an
[107]
Attender as if he/she is a fresh candidate after obtaining the willingness of the
candidate. If he/she is not willing to take the lower post it shall be treated that there
are no compelling reasons of poverty and such candidate be discharged from
service.
4. Government had an occasion to consider issue of orders to place such of
those candidates on probation, who are appointed conditionally on compassionate
grounds to acquire requisite Educational/typewriting qualifications within stipulated
period, under the scheme of compassionate appointments to the dependents of
deceased Government Employees who die in harness, either from the date of their
initial appointment or from the date of passing the examination, after the acquired the
requisite qualification within the stipulated period including the extended grace period
provided in the G.O. fourth read above.
5. The Government after careful examination hereby direct that the candidates
appointed conditionally, form 30-10-1991 i.e., from the date of issue of the G.O.Ms.
No.612, General Administration (Ser-A) Department, dt. 30-10-1991 order the
scheme of compassionate appointments to the dependents of deceased
Government Employees, with a condition to acquire the minimum Educational/
typewriting qualification, prescribed for the post to which they are appointed within
the prescribed periods, shall be temporary to start with and their services shall be
regularised duly placing them on probation from the date of their initial appointment,
if they acquire the requisite Educational/Typewriting qualifications prescribed for the
post, to which they are appointed within the prescribed periods shall be temporary to
start with and their services shall be regularised duly placing them on probation from
the date of their initial appointment, if they acquire the requisite educational or
typewriting qualification prescribed for the post, to which they are appointed within
the prescribed periods specified in the G.Os. first to fourth read above.
[108]
6. Government also direct that if the candidates appointed conditionally under
the scheme of compassionate appointments fail to acquire the requisite
Educational/typewriting qualifications even within the extended grace period
provided in the G.O.Ms.No. 969, G.A. (Ser-A) Department, dt. 27-10-1995 then
action shall be taken against such candidates as per the orders issued in para (6)
of the said G.O.Ms.No.969, G.A. (Ser-A) Department, dt.,27-10-1995.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
M.S. RAJAJEE,
CHIEF SECRTARY TO GOVERNMENT.
[109]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
G.O.Ms.No.34830/Ser-A/97-1 Dt: 19-8-1997
Sub:- Public Services - Subordinate Services - Scheme of compassionate
appointments to the dependents of deceased Govt. Employees -
Certain Clarification.- Reg.
Ref:- 1. G.O.Ms.No.687, G.A. (Ser-A) Dept., dt. 3-10-77.
2. G.O.Ms.No.612, G.A. (Ser-A) Dept., dt. 30-10-91.
3. G.O.Ms.No.577, G.A. (Ser-A) Dept., dt. 29-12-93.
4. G.O.Ms.No.400, G.A. (Ser-A) Dept., dt. 12-9-96.
5. Govt.Memo.No.14102/Ser-A /96-1, GAD, dt. 26-11-96.
6. From the Dist. Collector, Karimnagar Lr.No. A2/7387/95, dt.4-3-97.
***
The attention of the District Collector, Karimnagar is invited to his letter sixth
cited and he is informed that as per the instructions/orders issued in the G.Os.
second and third cited, conditional appointment as Junior Assistant in the District
Subordinate Office can be considered to a dependent of deceased Government
Employees by giving 3 (three) years time to acquire Intermediate Qualification which
is prescribed as minimum qualification to the posts, provided such dependent shall
possess tenth Class qualification. As such, the question of considering conditional
appointment to a candidate who do not possess 10th (Tenth) Class qualification to
the post of Junior Assistant by giving the stipulated time provided in the G.O. third
cited does not arise.
2. He is further informed that it has already been clarified in the govt. Memo. fifth
cited that the clarification/instructions/guidelines and concessions issued from time to
time in the orders referred to in the G.O.Ms.No.400, G.A. (Ser-A) Department,
dt.12-9-1996 are in vogue and they are not superseded by the aforesaid G.O. A copy
[110]
of the Govt. Memo fifth cited is sent herewith for favour of information and further
action.
3. Further regarding the eligibility to be taken for educational qualification either
from the date of death of the government Employee or from the date of application of
the dependent or from the date of appointment, the district Collector, Karimnagar is
informed that the eligibility of the candidate in terms of his/her educational
qualifications has to be reckoned with the date of application of the dependent of the
deceased Government Employee for appointment, as the applications for
appointment from such persons shall be entertained within a period of one year
from the date of occurrence of the death of Government Servant vide G.O. first
cited,
B. SATHYANARAYANA MURTHY,
ADDITIONAL SECRETARY TO GOVERNMENT
[111]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
Memo.No.60010/Ser-A/98-6 Dt: 19-06-1999
Sub:- P.S. - Compassionate appointments to the dependents of deceased
Govt. Employees who die in harness - creation of supernumerary
posts - Further clarification - Issued.
Ref:- 1. G.O.Ms.No.427, G.A. (Ser-A) Deptts., dt. 1-7-91.
2. Govt.Memo.No.1078/A1 /F.GAD. 1/86 Fin. & Plg (FW) Dept.,
dt. 14-4-1995.
3. From the Dist. Collector, Kurnool Lr. No. A7/3423/98, dt.22-9-98.
***
In the G.O. first cited Government issued orders empowering the District
Collectors for creation of five (5) Supernumerary posts in a financial year, when there
are no vacancies in any of the Departments in the concerned districts for providing
compassionate appointments to the dependents of deceased Government
Employees. In case of non-availability of vacancies.
2. It was also instructed at para (7) of the G.O. first cited that in case of
necessity for creation of supernumerary posts over and above five (5) in a financial
year, the Collector of the concerned District shall approach the Government in the
concerned administrative department for creation of additional supernumerary posts
with full details of vacancies and number of applications pending in various
Departments.
3. In view of the provision of Section 10 (1) of Act 2 of 1994,the District Collector,
Kurnool in his letter 3rd cited has sought clarification whether the District Collectors
can exercise the powers delegated to them in G.O. first cited for creation of (5)
supernumerary posts in a financial year for accommodation the dependents of
deceased Govt. employees as nodal authorities when there are no vacancies
available in any Department in the concerned District.
4. The Government while keeping in view the provision of Section 10 (1) of A.P.
Act 2 of 1994. have clarified earlier in the Government Memo. second cited that the
existing arrangements ordered in the G.O. first cited shall continue.
[112]
5. In view of the instructions issued in the Government Memo. second cited, the
District Collector, Kurnool is informed that the provisions of Section 10(1) of A.P.
Act 2 of 1994 do not come in the way of creation of five (5) supernumerary posts in
a financial year by the District Collectors for accommodating the dependents of
deceased Government employees in terms of the orders issued in the G.O. First
cited. However District Collectors have to approach the Government in the
concerned administrative department for creation of additional supernumerary posts
if any required with full details for consideration of Government as ordered in para
(7) of the G.O. first cited and the District Collectors shall not create any additional
supernumerary posts over and above five (5) in a financial year in
violation/deviations of the orders issued in the G.O. first cited and the question of
ratification of such action does not arise.
N.V.H. SASTRY,
SECRETARY TO GOVERNMENT (SERVICES)
[113]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
Circular.Memo.No.46742/Ser-A/98-1 Dt: 11-08-1998
Sub:- Compassionate appointments to the dependent of deceased
Government employees who die in harness - certain orders of
Supreme Court of India - Communicated - Reg.
***
The following salient features of the orders of Supreme Court of India in
certain cases of compassionate appointments to the dependents of Government
employees who die in harness are communicated herewith for information and
further necessary action:-
" The Supreme Court of India in Civil Appeal No. 12889 of 1996 arising out of
S.L.P. (C) NO. 11791 of 1996 in a case of compassionate appointment, while setting
aside the orders of Andhra Pradesh High Court dated 26-04-1996 in W.A.No.103,
of 1996 and dated 21-07-1995 in W.P. No.12896 of 1991, has observed that when
there is no vacancy available, candidate can not insist that he should be appointed
on compassionate ground. The details of the case are as follows. In this case, viz.,
Hindustan Aeronautics Ltd., (Appellant) Vs. Smt. A.Radhika Thirumalai
(Respondent), the appellant had made rules for employment on compassionate
ground, subject to availability of vacancies in the respective staffing
cadre/authorization consequent on the death of her husband, the respondent applied
for compassionate appointment, which was put on the wait list by the appellant
among the list of candidates who applied earlier for employment on compassionate
grounds.
Further in view of ban imposed on recruitment in their unit by the Appellant,
compassionate appointment could not be provided to the Respondent. The
respondent filed a W.P.No. 12896 of 1991 in Andhar Pradesh High Court praying for
a writ of mandamus directing the appellant to provide suitable permanent
employment to the Respondent by creating a supernumerary post. The learned
single Judge of High Court by Judgement dated 21-06-1995 issued a writ of
mandamus directing the appellant to consider the candidature of the respondent on
[114]
compassionate grounds to any suitable post and if found suitable to appoint her to
such post with a period of two months, duly rejecting the plea of appellant that since
there was a ban on recruitment the appointment could not be given on
compassionate grounds. Even the Division Bench of Andhra Pradesh High Court
while dismissing the W.A. field by the Appellant held that appointment on
compassionate grounds. is given not withstanding whether there in any vacancy or
not by creating supernumerary post. Aggrieved by the said Judgement of Division
Bench of the High Court, the appellant has filed appeal before Supreme Court. the
Supreme Court of India, while dismissing the case in detail, among other things
observed that in the appellant company, appointment on compassionate grounds is
governed by Rules. Though in their rules a provision is made for compassionate
appointment, another rule laid down that such appointment would be made
depending upon the availability of vacancies in the respective staff
cadre/authorization. In other words, an appointment on compassionate grounds can
be made only if a vacancy is available. in the course of arguments, the Supreme
Court observed that an appointment on compassionate grounds has to be given in
accordance with the relevant rules and guidelines that have been framed by the
concerned authority and no person can claim appointment on compassionate
grounds in disregard of such rule or guidelines, For the above reason and also the
other reason discussed in the case, the Supreme Court set aside the judgement of
Andhra Pradesh High court dated 26-4-96 in WA No.103 of 1996 as well as
judgement of learned single Judge dated 21-7-95 in W.P.No. 17896 of 1991 duly
dismissing the W.P. filed by the respondent.
Further in the case of Umesh Kumar Nagpal (1994 AIR SCW 2305) the
Supreme Court has pointed out that appointment in public Services on
compassionate ground has been carved out as an exception, in the interests of
justice, to the general rule that appointments in the public services should be made
strictly on the basis of open invitation of applications and merit and no other mode of
appointment nor any other consideration is permissible. A Compassionate
appointment is made out of pure humanitarian consideration taking into
consideration the fact that unless some source of livelihood is provided, the family
[115]
would not be able to make both ends meet and the whole object of granting such
appointment is to enable the family to tide over the sudden crisis. The Court has also
laid down that an appointment on compassionate ground has to be given in
accordance with the relevant rules and guidelines that have been framed by the
concerned authority and no person can claim appointment on compassionate
grounds in disregard of such rule or such guideline (Sec Life Insurance Corporation
Vs. Asha Ramachandra Ambedkar) (1994 AIR SCW 1947), (Supra).
Further in Himachal Pradesh Road Transport Corporation Vs. Dinesh Kumar
(1996 AIR SCW 2727), the Supreme Court of India, among other things, has
observed that normally even if the Tribunal finds that a person is qualified to be
appointed to a post under kith & kin policy, the Tribunal should only give direction to
the appropriate authority to consider the case of the applicant, in the light of relevant
rules. It is not open to Tribunal to direct the appointment of any person to a post and
also direct to create supernumerary post. The supreme Court in this case observed
that the Tribunal should only give a direction to the appropriate authority to consider
the case of the particular applicant, in the light of the relevant rules and subject to
availability of post and accordingly set-a side the orders of the Administrative
Tribunal of Himachal Pradesh dated 27-3-95 ordering conditional appointment to
acquire the typewriting qualification within one year as well as the order of Himachal
Pradesh Administrative Tribunal dated 06-03-1995 for creation of Supernumerary
post to accommodate the candidates when there is no such provision in the rules.
In all these cases, as seen from the judgements pronounced by Supreme
Court in the case of compassionate appointments, it is observed that the Tribunals or
High Courts can not direct the appropriate authorities the appointment of any person
to a post of direct for creation of supernumerary posts when there are no vacancies
available and in the absence of orders for creation of supernumerary posts in the
rules governing compassionate appointments. The Supreme Court of India has laid
down that an appointment on compassionate ground has to be given in accordance
with relevant rules and guidelines that have been framed by the concerned authority.
[116]
All Departments of Secretariat, all Heads of Departments, all the District
collectors and all the Government pleaders at Andhra Pradesh Administrative
Tribunal and High Court of Andhra Pradesh are requested to keep in view the above
orders of Supreme Court while dealing with the court cases relating compassionate
appointments.
N.V.H. SASTRY,
SECRETARY TO GOVERNMENT (SERVICES)
[117]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
U.O.Note.No.1695/Ser-A/99-1 Dt: 28-01-1999
Sub:- P.S - Sub-ordinate Services - Compassionate Appointments to the
dependents of the deceased Government employees who die in
harness - Instructions - Reiterated.
Ref:- 1.G.O.Ms.No.400, G.A. (Ser-A) Dept., dt. 12-09-1996.
2.Memo.No.14102/ Ser.A/96-1, dt. 26-11-1996.
***
In the G.O. 1st cited, while reviewing the scheme of compassionate
appointments of deceased Government employees who die in harness, the
Government have directed that the proposal for providing compassionate
appointment to the dependents of decease Government employees which are totally
in conformity with the existing Government instructions on the scheme only should
be considered and no cases which are in deviation of the orders/instructions
/guidelines issued in the matter should be proposed for any relaxation, whatsoever.
In the said G.O. the Departments of Secretariat/Heads of Departments/District
Collectors etc., have been requested to adhere to the existing instructions and
guidelines issued from time to time of the scheme while considering Compassionate
appointments to the dependents of the deceased Government employees strictly
without any deviation. It was also directed not entertain the requests for
compassionate appointments in cases in which do not conform to the conditions
stipulated in the scheme from time to time as no application for relaxation of any of
the conditions stipulated under the scheme is proposed to be entertained by
Government, as a matter of general policy. Further in govt. Memo second cited it has
been clarified that the clarification /instructions/guidelines and concessions issued
from time to time on the scheme are in vogue. Therefore when there is an inbuilt
relaxation incorporated in the rules itself it will not attract the provisions of G.O. first
cited.
2. Inspite of these instructions number of instances have come to the notice of
the Government wherein Heads of Departments as well as Departments of
Secretariat are entertaining applications /representations in case of compassionate
[118]
appointments for relaxation of existing rules on the subject on some ground or other.
The matter was again reviewed by the government and it is decided to reiterate the
instructions issued in the G.O. cited.
3. Accordingly, while reiterating the instructions issued in the G.O. first cited, all
Departments of Secretariat are requested not to entertain the applications/
representations in case of compassionate appointments for relaxations of existing
rules and in future any such proposals referred to Genl. Admn. (Ser.) Dept., will not
be entertained. All the Departments of Secretariat are also requested to issue similar
instructions to the Heads of Departments under their Administrative control. A copy
of the instructions so issued may be furnished to this Department.
N.V.H SASTRY
SECRETARY TO GOVERNMENT.
[119]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Service - Subordinate Services - Scheme of - Compassionate appointments
to the dependent of deceased Government Employees - Compassionate
Appointments to the married daughter of the deceased Government Employee -
Further clarification - Issued.
------------------------------------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
G.O.Ms.No.350 Dt: 30-07-1999
Read the following:
1. G.O.Ms.No.687, Genl. Admn. (Ser-A) Dept., dt. 3-10-1977.
2. G.O.Ms.No.612, Genl. Admn. (Ser-A) Dept., dt. 30-10-1991.
***
O R D E R:
In the G.O. first read above, orders have been issued for providing relief to the
dependents of the deceased government servants who die in harness while in
service by providing compassionate appointment to the spouse of the dependent
children of the deceased Government servant to the posts the pay or which is equal
or less than that of Lower Division Clerk, (Junior Assistant) without the media of
Employment exchange and Andhra Pradesh Public Service Commission subject to
certain conditions specified there as also in various orders issued from time to time,
on the scheme, as a social security measure.
2. In para 2 (iii) of the G.O. Second read above, it has been ordered that where
the deceased employee does not have any male child but leaves behind him/her a
married daughter and an unmarried minor daughter, the choice of selecting one of
them for appointment under the social Security scheme shall be left to the spouse of
the deceased.
3. Certain cases have been referred to the Government seeking clarification for
compassionate appointment of married daughter in cases where the deceased
Government employee is having only a married daughter and spouse without any
other children.
[120]
4. In such cases Government hereby clarify when there is only a married
daughter to the deceased Government employee without older or younger brothers
or sisters and the spouse of the deceased Government employee is not willing to
avail the compassionate appointment , such married daughter may be considered for
compassionate appointment, provided she is dependent on the deceased
Government employee and subject to satisfying, the other conditions and
instructions issued on the scheme from time to time,
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
N.V.H SASTRY
SECRETARY TO GOVERNMENT.
[121]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Service - Subordinate Services - Scheme of - Compassionate appointments
to the dependent of deceased Government Employees - Compassionate
Appointments to the dependents of Government Employees who have disappeared
and whose where abouts are not known for more than seven years - Orders -
Issued.
------------------------------------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
G.O.Ms.No.378 Dt: 24-08-1999
Read :
1. G.O.Ms.No.687, Genl. Admn. (Ser-A) Dept., dt. 3-10-1977.
***
O R D E R:
In the G.O. read above, orders have been issued for providing relief to the
dependents of the deceased Government servants who die in harness while in
service by providing compassionate appointment to the spouse or the dependent
children of the deceased Government servant to the posts the pay of which is equal
to or less than that of Lower Division Clerk, (Junior Assistant) without the media of
Employment Exchange and Andhra Pradesh Public Service Commission, subject to
certain conditions specified there in as also in various orders issued from time to
time, on the scheme, as a social security measure.
2. Instance of Government employees who have disappeared and whose
whereabouts are not known for 7 (Seven) years or more and found missing have
come to the notice of the Government, wherein the dependents of such missing
Government employees are seeking compassionate appointments. Proposals are
being received for subordinate Offices to the Heads of Departments in such cases
and in turn, the Heads of Departments/ District Collectors are seeking clarification of
Government in individual cases, as to whether compassionate appointments can be
[122]
provided to the dependents of Government employees who have disappeared and
whose whereabouts are not known for more than 7 (Seven) years.
3. Government after careful examination of the matter, hereby direct that
compassionate appointments be provided to the dependents of the Government
employees, who have disappeared and whose whereabouts are not known for more
than 7 (seven) years in accordance with the existing instructions on the scheme of
compassionate appointments to the dependents of deceased Government
employees who die in harness, subject to the following conditions:
(a) A request for grant of the benefit of compassionate appointments can
be considered only after a lapse of 7 (seven) years from the date from
which the Government servant has been missing, provided that:
(i) An FIR (First Information Report) to this effect has been lodged with
police:
(ii) the police report shall certify that the missing Government employee is
not traceable; and
(iii) the competent authority feels that the case is genuine:
(b) This benefit shall not be applicable to the case of a Government
servent:-
(i) who had less than 7 (seven) years to retire on the date from which the
FIR is filed: and/ or
(ii) who is suspected to have committed fraud or suspected to have joined
any terrorist/extremist organisation or suspected to have gone abroad.
(c) While considering the request for compassionate appointment the result
of the police investigation shall also be taken into account:
[123]
(d) Applicants for compassionate appointment from the dependents of such
missing Government employees shall be entertained within a period of
one year from the date of completion of 7 (seven) years from the date of
filing FIR with police.
(e) A decision on any such request for compassionate appointment shall be
taken only at the level of the Secretary to Government of the respective
administrative Department concerned and only after receipt of the
approval form the concerned Secretary to Government, the respective
appointing authorities shall issue necessary orders to appoint the
eligible dependent of such missing Government employees as per the
existing instructions on the scheme of compassionate appointments to
the dependents of deceased Government employees in addition to the
above conditions, if there is a vacancy readily available in the
department. In case when there are no vacancies available in the
department to appoint such eligible dependent of the missing
Government employee, such cases have to be referred to nodal
authorities for allotting such dependents to any other department in the
District as ordered in G.O.Ms.No.427, Genl. Admn. (Ser.A) Dept., dated
the 1st July, 1991 read with G.O.Ms.No.533, Genl. Admn. (Ser.A) Dept.,
dated the 5th September, 1991 and G..O.Ms.No.215, Genl. Admn.
(Ser.A) Dept., dated 8th April, 1993.
(f) A bond shall be obtained from the dependent of such missing
Government employee, whose whereabouts are not known for more
than 7 (seven) years that in the event of appearance of such missing
Government employee at a later date or proved that such missing
[124]
Government employee is alive anywhere, the services of the person so
appointed are liable for termination.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
V. ANANDARAU
CHIEF SECRETARY TO GOVERNMENT.
[125]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
Memo. No. 5786/Ser.A/97-14 Dt: 02-11-1999
Sub:- P.S - Sub-ordinate Services - Compassionate Appointments to the
spouse/son/daughter of deceased Government employee who die in
harness while in service - Certain clarifications - Issued.
Ref:- 1. G.O.Ms.No.84, Genl. Admn. (Ser-A) Dept., dt. 17-02-1982.
2. G.O.Ms.No.110, Genl. Admn. (Ser-A) Dept., dt. 22-02-1984.
3. From the District Collector, Kurnool, letter No. Rc.A7/4212/96,
Dated 15.01.1997.
***
In G.O.Ms.No.84, General Administration (Ser.A) Department, dated
17.2.1982 read with G.O.Ms.No.110, General Administration (Ser.A) Department,
dt.22.2.1984 instructions were issued that the dependents of deceased Government
servants shall not be appointed in the vacancies reserved for S.Cs., S.Ts., and
B.Cs., unless they are members of the respective communities and that they shall be
considered for appointment in the vacancies meant for O.C. candidates, if they are
readily available, and if such vacancies are not readily available, they may be
appointed against supernumerary posts to be created for the purpose. Instructions
were also issued there in that any supernumerary post to be created for the purpose
Instructions were also issued therein that any supernumerary post so created shall
continue till such time a vacancy arises as per roster for O.C. candidates and when a
regular vacancy arises as per roster, the supernumerary post so created
automatically ceases. The said G.O. further lays down that the above procedure
shall be adopted for the dependents of deceased Government employees who
[126]
belong to S.C., S.T. or B.C. community when there is no vacancy for that community
as per the roster.
2. The District Collector, Kurnool, while referring to the above said G.O., has
stated that supernumerary posts are to be created separately for O.Cs., S.Cs., S.Ts.
and B.Cs., if there are no vacancies for these categories as per the roster which
shows that O.C. vacancies are not exchangeable to reserved categories. He has
further stated that the erstwhile General Rule 22 (ii)(b) is also not applicable to
compassionate appointments, as merit is not tested on competitive basis, to consider
the claims of S.Cs/S.Ts./B.Cs. against O.C. vacancies. The District Collector Kurnool
has therefore, presumed that the reserved category candidates may not be
considered for appointment against O.C. vacancies under compassionate grounds
when there are no vacancies for them and sought clarification in this behalf.
3. The matter has been examined and it is hereby clarified that O.C. vacancies
are not reserved category vacancies in the roster and any body including candidates
belonging to reserved categories can also be accommodated in the O.C. Vacancies.
Further the contention of the District Collector that the claim of S.Cs/S.T./B.C.
candidate against O.C. vacancy can not be considered under the scheme of
compassionate appointments as merit is not tested on competitive basis is also not
correct. The objective of the scheme is to provide immediate succour to the family of
the deceased employee duly providing alternate bread winner by giving appointment
on compassionate grounds but not on competitive basis. As such these
appointments are kept outside the purview of Andhra Pradesh Public Service
Commission/ District Selection Committee and Employment Exchange and are to be
treated as direct recruitments. Therefore in the absence of vacancies for reserved
categories in the roster and if there are any O.C. vacancies available, the
S.C/S.T./B.C. dependent candidates can be considered for appointments under the
Scheme of compassionate appointments against such O.C. vacancies instead of
creating supernumerary post. Hence the presumption of District Collector, Kurnool,
that the reserved category candidates may not be considered for appointment
against O.C. vacancies under the scheme of compassionate appointments is not in
order.
[127]
4. It is further clarified that if there is an O.C. vacancy available, it can be utilized
by appointing the S.C/S.T./B.C. candidate under the scheme of compassionate
appointments to the dependents of deceased Government employees even if there
are no vacancies available for these reserved categories as per the roster instead of
creating supernumerary posts. The supernumerary post has to be created only in the
absence of the vacancy meant for O.C. category. Similarly in case of
O.C./S.C/S.T./B.C. candidates, if there is no immediate vacancy for that particular
community and if O.C. vacancies are available in the roster after certain reserved
category vacancies, such O.C. vacancies can be utilized, by-passing the immediate
S.C/S.T./B.C. vacancies for accommodating and appointing the O.C./ S.C/S.T./B.C.
candidate under the scheme of compassionate appointments. Therefore, there is not
need to create supernumerary post when O.C. vacancy is available in the roster.
N.V.H. SASTRY,
SECRETARY TO GOVERNMENT (SERVICES)
[128]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo No. 64928/Ser.A/99-2 Dated: 11-01-2000.
Sub:- P.S. – Compassionate appointments to the dependents of
deceased Government employees who die in harness –
Creation of Supernumerary posts – Further clarification –
Issued.
Ref: 1. G.O.Ms.No.427, G.A. (Ser.A) Dept., dt: 1.7.1991.
2. From the Commr. of C.T., A.P., Hyd. Lr.No. E4/2775/99,
dt. 18.11.1999.
***
In the G.O. first cited, among others, Government issued orders empowering the
District Collectors for creation of five (5) supernumerary posts in a financial year,
when there are no vacancies in any of the Departments in the concerned districts for
providing compassionate appointments to the dependents of deceased Government
employees. It was also instructed therein that in case of necessary for creation of
supernumerary posts over and above five (5) in a financial year the Collector of the
concerned District shall approach the Government in the concerned administrative
department for creation of additional supernumerary posts with full details of
vacancies and number of applications pending in various Departments.
2. The Commissioner, Commercial Taxes in his letter second cited sought
clarification whether such supernumerary posts are to be created by District
Collectors as per the aforesaid G.O. in any department in the District or in the same
department in which the deceased Government employees was working prior to his
death for accommodating the dependents of the deceased Government employee, in
case there are no vacancies available in any Department in the District.
3. Government have examined the above and hereby clarify that the District
Collectors shall create supernumerary post only in the department in which the
deceased Government employee was working, for accommodating the dependent of
[129]
the deceased Government employee, in case there are no vacancies available in
any department in the District, but not in any other department in the District.
N.V.H. SASTRY,
SECRETARY TO GOVERNMENT (SERVICES)
[130]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo No. 55769/Ser.A/99-3 Dated: 27-1-2000.
Sub:- P.S. – Scheme of compassionate appointment to the
dependents of Government employees - Compassionate
appointments to a married daughter of the deceased
Government employee – certain clarification – Issued.
Ref: 1. G.O.Ms.No.612, G.A. (Ser.A) Dept., dt: 30.10.1991.
2. G.O.Ms.No. 350, G.A. (Ser.A) Dept., dt: 30.7.1999.
3. From the V.C. & M.D., A.P. Backward Classes Co-op. Fin.
Corporation Ltd., D.O.Lr.No. 36/MD Peshi/99, dt. 29.9.1999.
***
In para 2(iii) of the G.O. first read above, it has been ordered that where the
deceased employee does not have any male child but leaves behind him/her a
married daughter and an unmarried minor daughter, the choice of selecting one of
them for appointment under the social security scheme shall be left to the spouse of
the deceased.
2. In the G.O. second cited, it has been clarified that when there is only a
married daughter to the deceased Government employee without older or younger
brothers or sisters and the spouse of the deceased Government employee is not
willing to avail the compassionate appointment such married daughter may be
considered for compassionate appointment provided she is dependent on the
deceased Government employee and subject to satisfying the other conditions and
instructions issued on the scheme from time to time.
3. However, certain cases have been referred to Government seeking
clarifications for compassionate appointment of married daughter of deceased
Government employee, wherein the deceased Government employee, leaves behind
an unmarried daughter who is otherwise eligible on the date of his death and is also
eligible as an unmarried daughter the day she applied for the post, but subsequently
gets married in view of the administrative delay of issuing the appointment order.
[131]
4. In such cases Government hereby clarify that even in such cases where the
unmarried daughter of the deceased employee who is otherwise eligible on the date
of the death of the deceased Government employee and she is also eligible as an
unmarried daughter the day she has applied for compassionate appointment but
subsequently gets married before she could be appointed due to administrative
delays in issuing the appointment orders, such married daughter of the deceased
Government employee is eligible for compassionate appointment provided she
applied for the post within the prescribed time limit before her marriage and subject
to satisfying other conditions and instructions issued on the scheme from time to
time.
N.V.H. SASTRY,
SECRETARY TO GOVERNMENT (SERVICES)
[132]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo. No.17897/Ser.A/2000-1 Dated 20.04.2000
Sub: P.S.-Subordinate Services - Scheme of Compassionate
appointments to the dependents of deceased Government
employees - Compassionate Appointment to the younger
brother/younger sister of the deceased Government employee who
remained unmarried - Clarification - Reg.
Ref: 1. G.O.Ms.No.687, G.A. (Ser-A) Dept., dt.3.10.1977.
2. G.O.Ms.No.612, G.A. (Ser.-A) Dept., dt.30.10.1991.
3. From the Director, Directorate of Economics & Statistics, Hyd.,
Lr.No.560/Admn.I/A5/2000, dt.10.4.2000.
***
In G.O. first cited, orders have been issued for providing relief to the
dependents of the deceased Government servants who die in harness while in
service by providing compassionate appointment to the spouse or the dependent
children of the deceased Government servant to the posts, the pay of which is
equal or less than what of Lower Division Clerk (Junior Assistant), without the
media of Employment Exchange and Andhra Pradesh Public Service
Commission, subject to certain conditions specified therein as also in various
orders issued from time to time on the scheme as a social security measure.
2. In Para 2(1) of the G.O. second cited, among other things, it has been
ordered that the younger brother/sister of the deceased Government servant who
remained unmarried can be considered for appointment under the scheme,
provided there is no other earning member in the family.
3. Certain cases have been referred to Government seeking clarification as
to whether the unmarried younger brother/sister of the deceased Government
employee can be considered for compassionate appointment as per the orders
issued at para 2(1) of G.O. second cited.
[133]
4. It is hereby clarified that the words "remained unmarried" occurring in
para 2(1) of G.O. second cited are applicable to the deceased Government
employee only and therefore only in cases where the deceased Government
employee happens to have remained unmarried, then only the younger
brother/sister of such deceased Government employee can be considered for
compassionate appointment provided there is no other earning member in the
family as per the orders issued at para 2(1) of the G.O. second cited.
N.V.H. SASTRY,
SECRETARY TO GOVERNMENT (SER.)
[134]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo. No.68215/Ser.A/99-2 Dated 02.06.2000
Sub: P.S.-Subordinate Services Compassionate Appointments to the
dependents of the deceased Government employees who die in
harness - Instructions - Reiterated.
Ref:- 1. G.O.Ms.No.400, G.A. (Ser.A) Dept., dt.12.9.96.
2. Memo. No.14102/Ser.A/96-1, dt.26.11.96.
3. U.O.Note No.1695/Ser.A/99-1, dt.28.1.99.
***
In the G.O. first cited, while reviewing the scheme of compassionate
appointments of deceased Government employees who die in harness, the
Government have directed that the proposals for providing compassionate
appointments to the dependents of deceased Government employees which are
totally in conformity with the existing Government instructions on the scheme
only should be considered and no cases which are in deviation of the
orders/instructions/guidelines issued in the matter should be proposed for any
relaxation, what-so-ever. In the said G.O., the Departments of Secretariat/Heads
of Departments/District Collectors etc., have been requested to adhere to the
existing instructions and guidelines issued from time to time on the scheme
while considering compassionate appointments to the dependents of the
deceased Government employees strictly without any deviation. It was also
directed not to entertain the requests for compassionate appointments in cases
which do not conform to the conditions stipulated in the scheme from time to
time as no application for relaxation of any of the conditions stipulated under
the Scheme is proposed to be entertained by Government, as a matter of general
[135]
policy. Further in Govt. Memo.second cited, it has been clarified that the
clarifications/ instructions/ guidelines and concessions issued from time to time
on the scheme are in vogue. Subsequently in the U.O.Note third cited it is
further clarified that when there is an inbuilt relaxation incorporated in the rules
itself, it will not attract the provisions of G.O. first cited. All Departments of
Secretariat are also requested therein, not to entertain the
applications/representations in case of compassionate appointments for
relaxation of existing rules and in future any such proposals referred to General
Administration (Ser.A) Department will not be entertained. All the Departments
of Secretariat are also requested to issue similar instructions to the Heads of
Departments under their administrative control.
2. Inspite of these instructions, number of instances have come to the notice
of the Government wherein Heads of Departments as well as Departments of
Secretariat are entertaining applications/representations in cases of
compassionate appointments for relaxation of existing rules on the subject on
some ground or other. The matter was again reviewed by the Government and it
is decided to reiterate the instructions issued in the references cited.
3. Accordingly, while reiterating the instructions issued in the references
cited, all Departments, of Secretariat are requested not to entertain the
applications/representations in cases of compassionate appointments to the
dependents of deceased Government employees who die in harness while in
service as well as compassionate appointments to the dependents of
Government employees who retire on medical invalidation, for relaxation of
existing rules and in future any such proposals referred to General
Administration (Services) Department will not be entertained. All the
[136]
Departments of Secretariat are also requested to issue similar instructions to the
Heads of Departments under their administrative control.
M.V.S.PRASAD,
SECRETARY TO GOVERNMENT
[137]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Subordinate Services - Scheme of Compassionate appointment
to the dependents of deceased Government employees - Extension of time limit
to acquire the minimum educational/typewriting qualification to those
candidates who were appointed conditionally and failed to acquire within the
prescribed period - Orders - Issued.
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
G.O.Ms.No.289 Dated 04.08.2000
Read the following:
1. G.O.Ms.No.612, G.A. (Ser.A) Dept., dated 30.10.1991.
2. G.O.Ms.No.577, G.A. (Ser.A) Dept., dated 29.10.1993.
3. G.O.Ms.No.76, G.A. (Ser.A) Dept., dated 15.03.1995.
4. G.O.Ms.No.969, G.A. (Ser.A) Dept., dated 27.10.1995.
5. From the President, Telangana Non-Gazetted Officer's Central Union,
Representation, dated 11.04.2000.
6. From the President, Telangana Non-Gazetted Officer's Central Union,
Representation, dated 04.07.2000.
***
ORDER:
In the G.O. fourth read above, the Government directed that in cases of
dependents of the deceased Government employees, who do not possess the
minimum educational qualification or typewriting qualification prescribed for
the post to which they are appointed with a condition to acquire such requisite
qualification within the stipulated period prescribed in the G.Os. first to third
read above, fail to acquire such requisite qualification within that stipulated
time, such candidates may be allowed/given a further period of 2 (two) more
yeas over and above the period prescribed in the G.Os. first to third read above
as a grace period to acquire such requisite educational or typewriting
qualification prescribed for the post to which they were appointed. If the
candidate concerned fails to acquire the requisite educational or typewriting
qualification even within the above extended grace period then he/she may be
[138]
considered for appointment for a lower post such as an attender where such
educational/typewriting qualification is not prescribed and accordingly he/she
may be appointed in a lower post such as an attender as if he/she is a fresh
candidate, after obtaining the willingness of the candidate. If he/she is not
wiling to take the lower post it shall be treated that there are no compelling
reasons of poverty and such candidate be discharged from service.
2. The Telangana Non-Gazetted Officer's Central Union in their
representation fifth and sixth read above have represented that several
Government employees who were appointed without possessing the minimum
educational or typewriting qualifications with a condition to acquire such
requisite qualifications prescribed for the post to which they were appointed,
under the scheme of compassionate appointment to the dependents of deceased
Government employees, have failed to acquire the requisite qualification within
the stipulated period including grace period prescribed in the aforesaid G.Os for
various reasons such as domestic and health problems etc. The Telangana Non-
Gazetted Officer's Central Union have therefore requested for extending time
limit for one more year for acquiring requisite academic qualification or
typewriting qualification to those Government employees who were appointed
conditionally under the scheme of compassionate appointments to the
dependents of deceased Government employees and failed to acquire such
requisite minimum educational or typewriting qualification within the
prescribed period including the grace period of two (2) years.
3. The Government, after careful examination of the matter hereby extend
the time limit by one more year from the date of issue of these orders for
acquiring the requisite educational or typewriting qualifications to those
Government employees who were appointed conditionally under the scheme of
[139]
compassionate appointments to the dependents of the deceased Government
employees and failed to acquire such requisite qualifications within the
stipulated period including the grace period prescribed in the G.Os first to fourth
read above, as one time measure only.
4. The Government also direct that if such Government employees fail to
acquire the requisite educational or typewriting qualifications even within the
above extended time limit, action may be taken against such Government
employee as ordered at para (6) in G.O. fourth read above.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
G.S.R.C.V.PRASAD RAO,
SECRETARY TO GOVERNMENT (Ser.)
[140]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Subordinate Services - Compassionate appointment of
son/daughter/spouse of Government Employee who retire from service on
Medical Grounds - Orders - Issued.
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
G.O.Ms.No.504 Dated 30.07.1980
Read the following:
1. G.O.Ms.No.687, G.A. (Ser.A) Dept., dated 03.10.1977.
2. From General Administration (Ser.Wel) Department U.O.Note.No.53/
Ser.-Wel/80-8, dated 18th March, 1980.
3. Government of India, Ministry of Home Affairs Department of
Personnel and Administrative Reforms Memo.No.14014/1/77-
Estt.(D) Dated 25th Nobember, 1978.
***
ORDER:
The Government have issued orders in G.O. cited for appointment of
son/daughter/spouse of a Government servant who dies in harness, subject to
certain conditions specified therein, as a social security measure taking into
account the need for immediate assistance to the family on the passing away of
the Government servant in harness.
2. The Andhra Pradesh Non-Gazetted Officers Association has represented
that the Minister of Home Affairs Government of India have extended the
benefit of compassionate appointment to the son/daughter/near relative of
Government servant retired on medical grounds in exceptional cases where the
family is indigent and in great distress. The Association has requested that the
benefit of compassionate appointment allowed by Government of India may be
extended to the spouse/son/daughter of a Government servant who retired on
medical grounds in the State Government also.
[141]
3. The Government have carefully examined the matter and direct that the
scheme of compassionate appointment introduced in G.O. cited be extended to
the spouse/daughter/son of a Government servant who retired on medical
invalidation under Article 441 of Andhra Pradesh Pension Code (Vol.I) subject
to the following conditions:-
1. This concession of compassionate appointment shall be allowed
only in exceptional cases where the appointing authority is satisfied
that the condition of the family is indigent and in great distress.
2. The candidate eligible for appointment under this measure shall be
the spouse of the Government servant or any one of the dependent
children of the employee who is retired on medical grounds.
3. The eligible person shall be appointed to the post of Lower
Division Clerk or equivalent post or any other lower post.
4. Application for appointment from such persons shall be entertained
within a period of one year from the date of retirement of
Government servant.
5. All appointments made in the light of the concessions envisaged in
this G.O. to categories of posts to which the candidates are eligible
shall be temporary to start with. However the services of the
persons will be regularised in the categories of posts whose pay is
equal or less than that of Lower Division Clerk.
6. The temporary appointment of a spouse or child can be
considered for regular appointment without subjecting them to the
normal process of recruitment as provided in the relevant
recruitment rules provided such family members of the retired
Government servant satisfy other conditions of recruitment
prescribed in the rules such as age and educational qualification.
[142]
However;
(a) a formal notification of vacancy may be made to the Employment
Exchange;
(b) after filling up the vacancy, the appointing authority will furnish
all relevant particulars of the candidate to the Employment
Exchange;
(c) such appointments should be made under intimation to the
Director of Employment and Training excepting in case of High
Court.
4. The clarification issued in Memo.No.618/Ser.-A/78-11, dated 17th
December 1979 shall also apply to the case of appointment under this G.O. to
the extent necessary, to the context of these orders.
5. The Government further direct that the regular appointments made
under this G.O. shall be kept outside the purview of the Andhra Pradesh Public
Service Commission. Necessary Amendments to the Andhra Pradesh Public
Service Commission Regulations shall be issued separately.
S.R.RAMAMURTHI,
CHIEF SECRETARY TO GOVERNMENT.
[143]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services Subordinate Services Compassionate appointment of
son/daughter/spouse of Government employee who retire from service on
Medical Grounds - Orders - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.508 Dated 20th October, 1982.
Read the following:
1. G.O.Ms.No.504, General Administration (Ser-A) Department,
dated 30th July, 1980.
2. From the Ministry of Home Affairs, Office Memo
No.14014/10/80 Estt. (D), dated 18th March, 1982.
ORDER:
In G.O. cited, Government directed that the scheme of compassionate
appointments of son/daughter/spouse of a Government servant who dies in
harness as a social security measure for immediate assistance to the family on
passing away of a Government servant in harness, was extended to the
son/daughter/spouse of a Government servant who is retired on Medical
invalidation under Article 441 of Andhra Pradesh Pension Code (Vol.1).
2. In their Office Memo. cited the Government of India have stated that it
has been noticed that of late there had been a spate of cases of Officers
proceeding on retirement on Medical Certificates on various grounds and also
claiming the appointment of their wards to Government service on
compassionate grounds. In several cases such retirements are sought towards the
fag end of the service, that is, about the time the officer would have normally
superannuated. Unlike the cases of death occurring where the family of the
Officer gets only a family pension, the officer retiring on medical grounds in
such cases would also be getting full or nearly full pension considering the cases
of the wards of such officers for compassionate appointments would be contrary
[144]
to the spirit of the scheme itself under which the raison 'd' etre of granting the
concessions to those retiring on Medical grounds was that they had to leave
service substantially prematurely.
3. With a view to allow the benefit of the above concession to really
deserving cases, the Government of India have decided that the benefit of
compassionate appointment should be confined to cases where Government
servants retire on Medical grounds before attaining the age of 55 years.
4. The Government, after careful consideration have decided to restrict the
benefit to such of the Government servants, who retire on medical grounds
before attaining the age of 50 years. They accordingly direct that the concession
allowed in the G.O. read above should not be extended to cases where the
Government servant has retired on medical invalidation on or after attaining the
age of 50 years.
B.N.RAMAN,
CHIEF SECRETARY TO GOVERNMENT.
[145]
GOVERNMENTOFANDHRAPRADESH
ABSTRACT
Public Services - Subordinate Service - Compassionate appointments of
son/daughter/ spouse of Government employee who retire from service on
Medical Grounds - Further Orders - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.457 Dated 19th September, 1983.
Read the following:
1. G.O.Ms.No.504, General Administration (Ser-A) Department, dated
30th July, 1980.
2. G.O.Ms.No.508, General Administration (Ser-A) Department, dated 20th
October, 1982.
3. Representation from the Telangana N.G.O's Union. Secretariat Branch,
dated 8th December, 1982.
4. Representation from Twin Cities A.P. Government Driver's Central
Association, dated 9th December, 1982.
5. Representation from A.P. Secretariat Class-IV Employees Central
Association, dated 25th November, 1982.
ORDER:
The Government have issued orders in the G.O. first read above for
appointment of son/daughter/spouse of a Government employee who retires on
medical invalidation subject to the condition specified therein. In the G.O.
second read above, orders have been issued restricting the benefit to such of the
cases where Government servants retire on medical grounds before attaining
the age of 50 years.
2. Certain Service Associations have requested the Government for
removing the restrictiorr1inposed in the G.O. second read above and allow this
concession without any stipulation regarding the age.
3. After careful consideration, it has been decided to continue the restriction
relating to age in cases of retirement on grounds of medical invalidation for
purposes of availment of the concession by the son/daughter/spouse of the
retired Government servant, as ordered in the G.O. second read above.
[146]
However, in the case of Class-IV employees, who retire at the age of 60 years,
the benefit of compassionate appointment contemplated in the G.O. second
read above, should be available to cases where such employees retire on
medical grounds before attaining the age of 55 years. The G.O. second read
above may be deemed to have been modified to the above extent.
G.V.RAMAKRISHNA,
CHIEF SECRETARY TO GOVERNMENT.
[147]
GOVERNMENTOFANDHRAPRADESH
ABSTRACT
Public Services - Subordinate services - Compassionate appointment of
son/daughter/ spouse of Government employees who retire from service on
Medical Grounds - Further Instructions - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.492 Dated 10th October, 1983.
Read the following:
1. G.0.Ms.No.504, General Administration (Ser-A) Department,
dated 30th July, 1980.
2. G.0.Ms.No.84, General Administration (Ser-A)
Department, dated 17th February, 1982.
ORDER:
In the G.O. second read above, orders were issued, that qualified
and eligible dependants of deceased Government servants who do not
belong to Scheduled Caste or Scheduled Tribe or Backward Class shall
not be appointed in the vacancies meant for Scheduled Castes/Scheduled
Tribes and Backward Classes unless they are members of the above said
communities and that they shall be considered for appointment in the
vacancies meant for O.C. candidates if they are readily available. If no
such vacancies are available they may be appointed against
supernumerary posts to be created for the purpose, after waiting for the
occurrence of O.C. vacancies for a reasonable period which may be one
year from the date of the application of the dependants.
2. Certain District Collectors have sought clarification as to whether the
said orders will also apply to the appointments made of the dependants of
those who retired on medical grounds in terms of the G.O. first read
above.
3. Government have examined the matter carefully and direct that the
orders issued in the G.O. second read above shall apply mutatis mutandis
[148]
to cases of appointments made of the son/daughter/spouse of Government
servant who retired on medical invalidation in terms of the G.O. first read
above.
G.V.RAMAKRISHNA,
CHIEF SECRETARY TO GOVERNMENT.
[149]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Subordinate services- Compassionate appointment of
son/daughter/ spouse of Government employee who retire from service on
Medical Grounds - Further Orders - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.309 Dated 4th July, 1985.
Read the following:
1. G.O.Ms.No.504, General Administration (Ser-A) Department, dated
30th July, 1980.
2. G.O.Ms.No.508, General Administration (Ser-A) Department, dated
20th October, 1982.
3. G.O.Ms.No.457, General Administration (Ser-A) Department, dated
19th September, 1983.
ORDER:
The Government have issued orders in the G.O. first read above for
appointment of son/ daughter/ spouse of Govt. employee who retire on Medical
invalidation subject to the condition specified therein. In the G.O. second read
above, orders have been issued restricting the benefit to such of the <:: cases
where Government servants retire on medical grounds before attaining the age
of ( 50 years. In the G.O. third read above, orders have been issued to the effect
that the benefit of compassionate appointment contemplated in the G.O. second
read above should be available to the Class-IV employees who retire on medical
grounds before attaining the age of 55 years as the age of retirement for them is
60 years. It has now been brought to the notice of the Government that the
benefit of the orders issued in G.O.Ms.No.457, General Administration (Ser.-A)
Department, dated 19th September, 1983 is not available to some workmen in
Government Printing Press whose retirement age is also 60 years as in the case
of Class IV employees, as they are not treated as Class IV employees even
though their duties and service conditions are akin to the Class IV employees.
2. Government after careful consideration, have decided that the orders
[150]
issued in the G.Os second and third read above be modified to the effect that the
benefit of compassionate appointments should hereafter be confined to the cases
where Government servants retire on medical grounds five (5) years before
attaining the age of supernnuation irrespective of the age of supernnuation
prescribed for the posts and services.
3. The Departments of Secretariat and Heads of Departments are requested
to follow the modified instructions and bring these instructions to the notice of
all the appointing authorities.
SHRAVAN KUMAR,
CHIEF SECRETARY TO GOVERNMENT.
[151]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES.A) DEPARTMENT
Memo No. 849/Ser.A/95-1 Dated 27.01.1996
Sub: Public Services - Compassionate appointments to the
dependants of the deceased Government employees as well as
to the dependants of the Government employees who retire on
medical invalidation - Regarding.
Ref: 1. Government Memo No.535/Ser.A/91-1, GAD dt.31-7-1991.
2. Government Memo No.42/Ser.A/92-l, GAD dt.6-2-1992.
3. From the District Collector, Cuddapah NICNET Message
Ref.A7/453/ 95 (D.C.O.) dt.18-11-1995 and dt.27-12-95.
***
The attention of the District Collector, Cuddapah is invited to his
NICNET messages third cited and he is informed that as per the clarification
already issued in the Government Memo first cited, the appointment of the
dependants of the deceased Government employees need not be linked up with
the absorption of the surplus employees, since the scheme of compassionate
appointments is to provide immediate relief to the families in distress.
Further with reference to the second point of his NICNET message third
cited, he is informed that as per the instructions issued in the Government
Memo second cited the District Collectors are not the nodal authority for the
appointments of the dependents of the Government employees who retire on
medical invalidation and as such the District Collector cannot act as nodal
[152]
authority for the cases of appointments of the dependents of Government
employee who retire on medical invalidation.
N.V.H. SASTRY
SECRETARY TO GOVERNMENT
To
The District Collector,
Cuddapah,
Copy to all the District Collectors.
[153]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Subordinate Services - Schemes of Compassionate
appointments to the dependents of deceased Government employees as well as
to the dependents of the Government employees who retire on medical
invalidation - Fixation of time limit to join duty - Orders - Issued.
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
G.O.Ms.No.43 Dated the 7th February, 1996
Read the following:-
1. G.O.Ms.No.687, G.A. (Ser.A) Dept., dt.3-10-1977.
2. G.O.Ms.No.504, G.A. (Ser.A) Dept., dt.17-12-1979.
---
ORDER :-
In the G.O. first read above, orders have been issued for providing relief
to the dependents of the deceased Government servants who die in harness
while in service by appointing them in the posts the pay of which is equal or
less than that of Lower Division Clerk (Junior Assistant) without the media of
Employment Exchange and Andhra Pradesh Public Service Commission,
subject to certain conditions specified therein as also in various orders issued
from time to time, on the scheme, as a social security measure.
2. In the G.O. second read above, orders have been issued for appointment
of son/daughter/spouse of a Government employee who retires on medical
invalidation subject to the conditions specified therein, as also in various orders
issued on the scheme from time to time.
3. Government had an occasion to examine whether the procedure of
allowing joining time in respect of regular appointees has to be followed in
cases of compassionate appointments to the dependents of the deceased
Government employees and the employees who retire on medical invalidation
grounds.
[154]
4. The scheme of compassionate appointments to the dependents of the
deceased Government employees who die in harness is to provide immediate
succor to the family of the deceased Government employee. These
appointments are kept outside the purview of employment exchange and
Andhra Pradesh Public Service Commission. The Appointments under
compassionate grounds are otherwise to be treated as direct recruitments.
5. Government after careful examination hereby direct that a time limit of
forty five (45) days be fixed for the candidates appointed under the scheme of
compassionate appointments to the dependents of the deceased Government
employees who die in harness as well as to the dependents of the Government
employees who retired on medical invalidation, to join duty, taking the date of
dispatch (by Registered post) of the appointment orders as crucial date for
reckoning the time limit and if he/she does not join the post within the stipulated
period of forty five (45) days, the offer of the appointment shall be treated as
automatically cancelled.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
M.S. RAJAJEE,
CHIEF SECRETARY TO GOVERNMENT
[155]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo No.536/Ser.A/96-1 Dated 9-10-1996
Sub:- Public Services - Subordinate Services - Scheme of Compassionate
Appointments to the dependents of the deceased Government
Employees as well as the dependents of the Government
Employees who retire on Medical Invalidation - Certain
clarification - Issued.
Ref:- 1. G.O.Ms.No.687, G.A. (Ser.A) Dept., dt.8.10.1977.
2.G.O.Ms.No.504, G.A. (Ser.A) Dept., dt.17.12.1979.
3.G.O.Ms.No.577, G.A. (Ser.A) Dept., dt.29.10.1993.
4.G.O.Ms.No.965, G.A. (Ser.A) Dept., dt.21.10.1995.
5. From the District Collector, Karimnagar letter No.D5/5314/96,
dt.20.9.1996.
***
The District Collector, Karimnagar in his letter fifth cited, while citing
the orders issued in the G.O. third cited, has sought for clarification as to
whether the dependents of the deceased Government Employees who do not
possess 10th class qualification can be considered for appointment to the post of
Record Assistants by allowing two years time for acquiring such qualification.
2. As per Rule (3) of A.P. General Subordinate Service Rules issued in the
G.O. fourth cited, among the method of appointments prescribed to various
categories of posts that come under these Rules, there is no provision for 'Direct
Recruitment' to the post of Record Assistants.
3. The appointments made under the scheme of compassionate
appointments to the dependents of the deceased Government Employees who
die in harness as well as to the dependents of the Government Employees who
retire on Medical Invalidation, are without the medium of Employment
Exchange and also kept outside the purview Andhra Pradesh Public Service
[156]
Commission in the orders First & Second cited. The appointments made under
compassionate grounds are otherwise to be treated as direct recruitments.
4. In the circumstances stated above, it is hereby clarified as there is no
provision in Andhra Pradesh General Subordinate Service Rules for direct
recruitment to the post of Record Assistants, the dependence of the deceased
Government Employees who die in harness as well as the dependents of the
Government Employees who retire on Medical Invalidation cannot be
considered for appointment to the post of Record Assistants. As such the
question of considering the dependents of the deceased Government Employees
for appointment to the post of Record Assistants by allowing time limit for
acquiring such qualification does not arise as there is no provision for direct
recruitment to this category.
N.V.H. SASTRY
SECRETARY TO GOVERNMENT
[157]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
Memo No.347/Ser.A/96-9 Dated 15-3-1997
Sub:- Public Services - Subordinate Services - Compassionate
Appointment of son/daughter spouse of the Government
Employees who retire on Medical Invalidation - Prior approval of
Government - Further instructions - Issued.
Ref:- 1. G.O.Ms.No.504, G.A. (Ser.A) Dept., dt.30.7.1980.
2.G.O.Ms.No.309, G.A. (Ser.A) Dept., dt.4.7.1985.
3.D.O. Let.No.347/Ser.A/96-1, G.A. (Ser.A) Dept., dt.31-7-1996
addressed to all Secretaries to Government.
4. D.O. Let.No.347/Ser.A/96-2, G.A. (Ser.A) Dept., dt.31-7-1996
addressed to all District Collectors and copied to all Heads of
Departments.
5. Representations from Joint Action Committee of Employees,
Teachers & Workers' Andhra Pradesh T.N.G.O's Union and A.P.
Secretariat Association.
***
In the G.Os. Ist and 2nd read above, Government issued orders for
appointment of a son/daughter/spouse of the Government employees, who retire
from service on medical invalidation under Article 441 of the A.P. Pension
Code (Vol.I) subject to certain conditions specified therein, including a
restriction that this benefit would be applicable to only those Government
employees who retire on medical invalidation 5 (five) years before the
Government employee attains the age of superannuation.
2. Subsequently, in the D.O.Letters third and fourth cited, among other
things, instructions have been issued that all the appointing authorities should
[158]
specifically obtain prior approval of the Government for all the proposals
relating to Compassionate Appointments of the dependents of the Government
employees who retire on Medical Invalidation including such proposals pending
as on 31-7-1996 before any appointment under the scheme of Compassionate
Appointments on Medical Invalidation is made and only after obtaining the
prior approval of the Government such appointments should be made.
3. Government have reviewed the instructions issued in the D.O.Letters
third and fourth cited and have decided that the above instructions be rescinded.
Accordingly, Government hereby rescind the instructions issued in the D.O.
letters third and fourth cited and direct that all the proposals of compassionate
Appointments to the dependents of Government employees who retire on
Medical Invalidation that were pending in a full shape as on 31-7-1996 and
Medical Certificates were already obtained be considered and disposed off by
the concerned Appointing Authorities themselves strictly as per the
orders/instructions issued on the scheme of compassionate appointments on
Medical Invalidation prior to the instructions issued in the D.O.Letters third and
fourth cited. In respect of the cases/proposals for compassionate appointments
under the scheme in question that arose on or after 1-8-1996, instructions will
be issued separately.
4. All the Departments of Secretariat are requested that all those proposals
of compassionate Appointments to the dependents of Government Employees
who retire on medical invalidation that were received by them from their
respective Heads of Departments, District Collectors etc., in pursuance of the
instructions issued in the D.O. letters third and fourth cited shall be remitted
[159]
back to their respective Heads of Departments, District Collectors etc., for
further action at their end.
M.S. RAJAJEE,
CHIEF SECRETARY TO GOVERNMENT
[160]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES-A) DEPARTMENT
U.O.Note No.43103/Ser.A/97-1 Dated 3-6-1997
Sub:- Public Services - Subordinate Services - Compassionate
Appointment of son/daughter spouse of the Government
Employees who retire on Medical Invalidation - Further
instructions - Issued.
Ref:- 1. D.O. Let.No.347/Ser.A/96-1, G.A. (Ser.A) Dept., dt.31-7-1996
addressed to all Secretaries to Government.
2. D.O. Let.No.347/Ser.A/96-2, G.A. (Ser.A) Dept., dt.31-7-1996
addressed to all District Collectors and copied to all Heads of
Departments.
3. Memo No.347/Ser.A/96-9, G.A. (Ser.A) Dept. dt.15.3.97.
4. U.O.Note.No.347/Ser.A/96-11, dt.28.4.97.
***
The attention of all the Departments of Secretariat is invited to the
references 3rd and 4th cited. While issuing instructions in the references 3rd and
4th cited it has been requested to remit back all the proposals of compassionate
appointments on Medical Invalidation to the respective Heads of Departments
and District Collectors for further action at their end.
It has come to the notice of the Government that inspite of issue of
instructions in the U.O. Note 4th cited many proposals/applications have not
been returned back to the Heads of Departments, District Collectors etc., and
there is considerable delay.
While reiterating the instructions in the Memo. 3rd and 4th cited, all the
Departments of Secretariat are requested that all those proposals of
compassionate appointments of dependents of Government employees who
retire on Medical Invalidation that were received by them from their respective
Heads of Departments/District Collectors in pursuance of the instructions issued
in the D.O. Letters Ist and 2nd cited shall be remitted back immediately to their
[161]
respective Heads of Departments/District Collectors for further action at their
end in accordance with the instructions issued in the Memo. 3rd cited.
M.S. RAJAJEE,
CHIEF SECRETARY TO GOVERNMENT
[162]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo No.44634/Ser.A/97-1 Dated 12-06-1997
Sub: Public Services – Subordinate Services – Compassionate
Appointment of son/daughter/spouse of the Government Employees who
retire on Medical Invalidation – Further instructions – Issued.
Ref: 1. G.O.Ms.No.504, G.A.(Ser.A) Dept., dated 30-7-1980.
2. G.O.Ms.No.309, G.A. (Ser.A) Dept., dated 04-07-1985.
3. D.O.Lr.No.347/Ser.A/96-1, G.A. (Ser.A) Dept., dated 31-07-
1996 addressed to all Secretaries to Government.
4. D.O.Lr.No.347/Ser.A/96-2, G.A. (Ser.A) Dept., dated 31-07-
1996 addressed to all District Collectors and copied to all Heads
of Dept.
5. Govt. Memo.No.347/Ser.A/96-9, dated 15-03-1997.
***
In the G.Os. first and second cited, Government issued orders for
appointment of a son/daughter/spouse of the Government employees who retire
from service on Medical Invalidation under Article 441 of the A.P. Pension
Code (Vol.I) subject to certain conditions specified therein, including a
restriction that this benefit would be applicable to only those Government
employees who retire on Medical Invalidation, 5 (five) years before the
Government employee attains the age of superannuation.
2. Subsequently, in the D.O. letters third and fourth cited, among other
things, instructions have been issued that all the appointing authorities should
specifically obtain prior approval of the Government for all the proposals
relating to compassionate appointments of the dependents of the Government
employees who retire on Medical Invalidation including such proposals pending
[163]
as on 31-07-1996 before any appointment under the scheme of compassionate
appointments on Medical Invalidation is made and only after obtaining the prior
approval of the Government such appointment should be made.
3. Further in Government Memo. fifth cited, while rescinding the
instructions issued in the D.O. letters third & fourth cited, instructions have
been issued that all the proposals of compassionate appointments to the
dependents of Government employees who retire on Medical Invalidation that
were pending in full shape as on 31-07-1996 and Medical Certificates were
already obtained be considered and disposed off by the concerned Appointing
Authorities themselves strictly as per the orders/instructions issued on the
scheme of compassionate appointments on Medical Invalidation prior to the
instructions issued in the D.O. letters third and fourth cited. It has also been
intimated therein that in respect of the cases proposals for compassionate
appointments under the scheme in question that arose on or after 1-8-1996,
instructions will be issued separately.
4. Instances have come to the notice of Government seeking further
clarification regarding action to be taken in certain cases. Wherein Medical
Invalidation Certificates of Government employees have been received in the
Departments/Offices on or before 31-7-1996 but the Government employees are
permitted to retire on or after 1-8-1996 due to administrative reasons or delays
and their dependents applied for compassionate appointments under the scheme
in such cases.
5. Government after careful examination and in continuation to the
instructions issued in Government Memo. fifth cited hereby clarify that in
addition to the proposals of compassionate appointments to the dependents of
Government employees who retire on Medical invalidation that were pending as
on 31-7-1996. The cases of compassionate appointments of the dependents of
[164]
the Government employees in which the Medical Invalidation Certifications of
the Government employees have been received on or before 31-7-1996 in the
respective Departments/Offices, may also be considered and disposed off by the
concerned appointing authorities themselves as per the orders/instructions
issued on the scheme of compassionate appointments on Medical Invalidation
though such Government employees were permitted to retire on or after 01-08-
1996 due to administrative reasons/delays.
6. Except the cases referred to above, in respect of the cases/proposals for
compassionate appointments to the dependents of Government employees who
retire on Medical Invalidation that arose on or after 01-08-1996 instructions will
be issued separately, as already intimated in the Government Memo. fifth cited.
N.V.H.SASTRY,
SECRETARY TO GOVERNMENT.
[165]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services – Subordinate Services – Compassionate appointment of
son/daughter/ spouse of the Government employees who retire on Medical
Invalidation – Further – Orders – Issued.
--------------------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
G.O.Ms.No.214 Dated: 09-06-1998.
Read the following:
1. G.O.Ms.No.504, G.A.(Ser.A) Dept., dt.30-7-1980.
2. G.O.Ms.No.309, G.A.(Ser.A) Dept., dt.4-7-1985.
3. D.O.Lr.No.347/Ser.A/96-1, G.A. (Ser.A) Dept., dt.31-07-1996.
4. D.O.Lr.No.347/Ser.A/96-2, G.A. (Ser.A) Dept., dt.31-07-1996.
5. Govt. Memo.No.347/Ser.A/96-9, G.A.(Ser.A) Dept. dt.15-3-1997.
6. Govt. Memo.No.44634/Ser.A/97-1, G.A. (Ser.A) Dept., dt.12-6-1997.
7. G.O.Ms.No.69, Genl.Admn.(Ser.A) Dept., dt.28-2-1998.
***
ORDER:
In the G.Os first and second read above, Government issued orders for
appointment of a son/daughter/spouse of the Government Employees who retire
from service on Medical Invalidation under Article 441 of the A.P. Pension Code
(Volume.I) subject to certain conditions specified therein, including a restriction that
this benefit would be applicable to only those Government Employees who retire on
[166]
medical invalidation 5 (five) years before the employees attain the age of
superannuation.
3.In Government Memo Fifth read above, while rescinding the instructions issued in
the D.O. letters third and fourth read above, Government directed that all the
proposals of compassionate appointments to the dependents of Government
employees who retire on Medical Invalidation that were pending in full shape as on
31.7.1996 and medical certificates were already obtained be considered and
disposed off by the concerned appointing authorities themselves strictly as per the
orders/instructions issued on the scheme of compassionate appointments on
medical invalidation. Further in the Government Memo. 6th read above, it has been
clarified that in addition to the proposals of compassionate appointments to the
dependents of Government employees who retired on Medical Invalidation as on
31.7.1996. The cases of compassionate appointments of the dependents of
Government employees in which the Medical Invalidation as on 31.7.1996, the cases
of compassionate appointments of the dependents of the Government employees in
which the Medical Invalidation certificates of the Government Employees have been
received on or before 31.7.1996 in the respective Departments/Offices may also be
considered and disposed off by the concerned appointing authorities as per the
orders/instructions issued on the scheme though such Government Employees were
permitted to retire on or after 1.8.1996 due to administrative reasons. In respect of
the cases/proposals for compassionate appointments under the scheme in question
that arose on or after 01.08.1996 it has been decided that instructions will be issued
separately and accordingly the same had been issued in the Government Memo.
fifth & sixth read above.
[167]
4.For all other cases of compassionate appointments on Medical invalidation
grounds that arose on or after 1.8.1996, orders have been issued in the G.O.
seventh read above prescribing suitable safeguards and procedures duly constituting
the Medical Teams (Medical Boards); District Level Committee of Officers and State
Level Committee of Officers to prevent any misuse of the scheme. It has been
ordered therein, among other things, that each case of appointment under the
scheme of compassionate appointment on Medical Invalidation would be on the
basis of recommendation of the District Level Committee of Officers which in turn will
be based on the recommendation of the Medical report of team of Doctors and the
recommendation of the District Level Committee will be examined by a State Level
Committee and finally the proposal would be placed before the Council of Ministers
for approval and only after obtaining prior approval of the Government the appointing
authorities are permitted to retire the Government employee on grounds of Medical
Invalidation and to issue the appointment orders to the dependents of the
Government employees who retire on Medical Invalidation.
5.Government have reviewed the orders issued in the G.O. seventh read above and
decided to restrict the scrutiny of the proposals of compassionate appointments on
Medical Invalidation in respect of cases pertaining to Offices at District Level and
below to the District Level Committee itself without reference to the State Level
Committee and the State Level Committee will be functional in the cases of
compassionate appointments on Medical invalidation only in respect of Heads of
Departments and Departments of Secretariat.
5. Accordingly, in supercession of orders issued in the G.O. seventh read above
and in partial modification of the orders issued in the G.O. first read above on the
[168]
scheme of compassionate appointments to the dependents of the Government
employees who retire on medical invalidation, the following orders are issued:-
(i) At District level, a team of doctors shall furnish the Medical Report to a
District Level Committee of Officers. Accordingly, Government hereby
constitute the medical team (Medical Boards) as follows:-
(a) Where there are teaching hospitals, other than Ranga Reddy and
Hyderabad Urban Districts, the Medical team (Medical Board) shall consist of
the Superintendent of the Government General Hospital and two doctors of
the cadre of Civil Surgeon nominated by the Superintendent of Government
General Hospital, among them one should be a specialist in the
disease/illness with which the employee is suffering and seeking Medical
Invalidation and in case of a lady employee seeking medical invalidation, of
the two Civil Surgeons, one should be a lady Civil Surgeon.
(b) In the case of Ranga Reddy and Hyderabad Urban Districts, the
medical boards already existing in Osmania General Hospital and Gandhi
General Hospital shall constitute the team of doctors (Medical boards)
respectively.
(c) In all other districts, the District Co-ordinator of the District
Headquarters Hospital of Andhra Pradesh Vaidya Vidhana Parishad and two
Civil Surgeons nominated by the District Co-ordinator of whom one shall be
from the speciality of the disease with which the employee is suffering from,
shall constitute the medical team. In case it is a woman employee seeking
medical invalidation, of the two Civil Surgeons, one should be lady Civil
Surgeon. Also where the District Headquarters Hospital of Andhra Pradesh
Vaidya Vidhana Parishad does not have necessary expertise to decide the
matter for want of the concerned specialist doctor, it may refer the case to the
[169]
nearest teaching hospital for obtaining their opinion before making their
recommendations.
(d) As and when a Government employee seeks and applies for retirement
on Medical grounds, the concerned appointing authority shall refer the case to
the team of Doctors (Medical Board) mentioned above.
(ii) The appointing authority, under whom the employee seeking medical
invalidation is working, shall, after receipt of the Medical board’s
recommendations refer the matter to a District Level Committee of Officers for
scrutiny and its recommendations. Government, hereby, constitute the District
Level Committee of officers with the following:-
1. District Collector ………. Chairman
2. District Medical & Health Officer …… Member
3. District Head of the Department..… Member/Convenor
in which the employee is seeking retirement on Medical
invalidation.
The District Level Committee shall consider the Medical Invalidation report
given by the Medical Board constituted in para 5(1) above and scrutinize the
proposals for compassionate appointments on Medical Invalidation strictly in
accordance with the guidelines and conditions stipulated in the existing instructions
on the scheme.
(iii) For scrutiny and for making recommendations in respect of cases of
Government Employees of Heads of Departments/Secretariat
Departments, a State Level Committee of Officers is hereby constituted
with the following:-
[170]
1. Special Chief Secretary/ Principal Secretary to Chairman
Government nominated by the Government
2. Prl. Secretary/Secretary to Government Health Member
Medical & Family Welfare Department
3. Director of Medical Education Member
4. Secretary to Government of the Department in Member
which the employee is seeking retirement on
Medical Invalidation
5. Dy. Secretary/Joint Secretary/Additional Secretary Member/Convener
to Government HM&FW Department
The State Level Committee shall consider the Medical Invalidation report
given by the Medical Board constituted in para 5(1) above and scrutinize the
proposals for compassionate appointments on Medical Invalidation in accordance
with the guide lines and conditions stipulated in the existing instructions in the
scheme.
(iv) The District Collectors who are heading the District Level Committees,
shall send the recommendations of the District Level Committees to the
concerned District Head of the Department.
(v) In case of Government employees of Heads of Departments/Secretariat
Departments, the proposals shall be placed before the State Level
Committee of Officers directly through Health, Medical & Family Welfare
[171]
Department in Secretariat based on the recommendations of the Medical
Board.
(vi) In respect of employees working in the Heads of Departments/Secretariat
Departments, the Convener of the State Level Committee of Officers shall
send the recommendations of the State Level Committee in each case to
the concerned Principal Secretary/Secretary to Government of the
Secretariat Department or to the Head of the Department concerned for
issue of appropriate orders.
(vii) Only where the State Level Committee of Officers makes a clear
recommendation for retirement on Medical Invalidation, the concerned
Department of Secretariat/Head of the Department shall issue necessary
orders permitting the Government employees to retire on grounds of
Medical Invalidation and to appoint the dependents of such Government
employees who are permitted to retire on Medical Invalidation as per the
other existing instructions on the scheme. Such compassionate
appointments will be confined only to the department in which retirement
of the employee on Medical Invalidation was ordered. In case of
Departments of Secretariat it is single unit except Law and Finance
Departments.
(viii) Similarly only where the District Level Committee recommends retirement
on Medical Invalidation, the respective District Head of the
Department/appointing authority of the Districts shall issue necessary
orders permitting the Government employees to retire on grounds of
Medical Invalidation and to appoint the dependents of such Government
[172]
employees who are permitted to retire on Medical Invalidation as per the
other existing instructions on the scheme. Such compassionate
appointments will be confined only to the department in which retirement
of the employee on Medical Invalidation was ordered as per the existing
instructions on the scheme.
6.Government also direct that the cases/proposals of compassionate appointments
to the dependents of Government employees who retired on medical invalidation that
arose between 1-8-1996 and to date, shall also be processed and disposed off as
per these orders. The medical certificates that were already obtained earlier in these
cases shall not be taken as criteria and the procedure laid down in these revised
orders shall be followed even in the cases that arose on or after 1-8-1996. Further
only in the cases of death of such Government employees in whose cases medical
invalidation certificates were received on or after 1-8-1996 and orders of retirement
on medical invalidation were issued, the medical invalidation certificates issued
earlier for such persons should hold good and the rest of the procedure as
envisaged in para 5 (ii) and (viii) in these orders shall be followed. For cases falling
between 1-8-1996 and the date of issue of this order, the District will be taken as a
unit instead of the Department for calculating the vacancies.
7. All such cases where appointments under Medical Invalidation grounds were
made must be reported in detail by the District Head of the Department along with
copies of the orders justifying the appointment orders under Medical Invalidation to
the concerned Administrative Department in Secretariat.
[173]
8. All the Departments of Secretariat/All the Heads of Departments/All the
District Collectors and all the appointing authorities shall follow the above
instructions, scrupulously without any deviation.
9. Necessary amendments to the Article 442 of Andhra Pradesh Pension Code
shall be issued separately by Finance & Planning (FW) Department.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
N.V.H. SASTRY
SECRETARY TO GOVERNMENT (SER)
[174]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo No.65073/Ser.A/98-1 Dated:6-11-1998
Sub:- Public Services – Subordinate Services – Compassionate
appointment of Son/Daughter/Spouse of the Government Employee
who retire on Medical Invalidation – Further orders – Issued.
Ref:- G.O.Ms.No.214, Genl. Admn. (Ser.A) Dept., dated 9-6-1998.
***
In the G.O. cited, orders have been issued prescribing suitable safeguards
and procedure in order to have greater scrutiny of all the proposals relating to
compassionate appointments due to Medical Invalidation and to prevent misuse of
the scheme, duly constituting, among other things, a District Level Committees of
Officers in each District, under the Chairmanship of the concerned District Collector
for considering the Medical invalidation reports given by the Medical Boards and for
scrutiny of the proposals relating to compassionate appointments on medical
invalidations strictly in accordance with the guidelines and conditions stipulated in
the existing instructions on the scheme.
2. All the District Collectors are requested to ensure that the meeting
of the District Level Committee of Officers constituted in the G.O. cited is
held atleast once in a month for considering the Medical Invalidation
cases.
N.V.H. SASTRY
SECRETARY TO GOVERNMENT(SER)
[175]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo No.71558/Ser.A/98-1 Dated:23-11-1998
Sub:- Public Services – Compassionate appointment of dependents of
Government Employees who retire on Medical Invalidation – Applicable to
the employees of Municipal Corporations – Clarification – Issued – Reg.
Ref:- 1. G.O.Ms.No.687, Genl. Admn. (Ser.A) Dept., dated 3-10-1977.
2. G.O.Ms.No.699, MA (HMA&UD) Dept., dated 28-8-1978.
3. G.O.Ms.No.504, Genl. Admn.(Ser.A)Dept., dated 30-7-1980.
4. G.O.Ms.No.55, HMA&UD Dept., dated 21-11-1981.
5. G.O.Ms.No.214, Genl. Admn. (Ser.A) Dept., dated 9-6-1998.
6. From the District Collector, Guntur, Rc.No.2385/98/B5,
dt.11.11.1998.
***
The attention of the District Collector, Guntur is invited to his letter sixth cited
and he is informed that the orders issued by Government in General Administration
(Ser.A) Department from time to time on the schemes of compassionate
appointments to the dependents of Government employees who die in harness as
well as compassionate appointments to the dependents of Government employees
who retire on Medical Invalidation, are applicable to Government servants only but
not to employees of Municipal Corporations and Municipalities. However the above
schemes and the orders issued on these schemes from time to time by Government
in General Administration Department have been adopted and made applicable to
the employees of the Municipal Corporations and Municipalities by Government in
Municipal Administration and Urban Development Department by issuing separate
orders, viz., the orders issued in the G.Os first and third cited were extended in
favour of the spouse or dependent children of the employees of Municipalities and
Municipal Corporations who die in harness while in service or who retire on medical
invalidation, in the G.Os second and fourth cited respectively.
2. Similarly, unless the orders issued in the G.O. fifth cited have been
adopted and made applicable to the employees of the Municipal Corporations
[176]
and Municipalities by the Government in Municipal Administration and Urban
Development Department to the extent necessary to the context of these orders
as per the service conditions of these employees by issuing separate orders,
these orders are not applicable to the employees of Municipalities and
Municipal Corporations automatically.
N.V.H. SASTRY
SECRETARY TO GOVERNMENT (SER)
[177]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services – Subordinate Services – Compassionate appointment of
son/daughter/spouse of the Government employees who retire on Medical
Invalidation – Further orders – Issued.
GOVERNMENT ADMINISTRATION (SER.A) DEPARTMENT
G.O.Ms.No.570 Dated: 17.12.1998
Read the following:-
G.O.Ms.No.214, G.A. (Ser.A) Dept., dt.9-6-1998.
***
ORDER :-
In the G.O. read above, orders have been issued prescribing suitable
safeguards and procedures duly constituting the Medical Teams (Medical Boards),
District Level Committee of Officers and State Level Committee of Officers to prevent
any misuse of the scheme of compassionate appointments to the dependents of
Government employees who retire on Medical Invalidation.
Among other things, in para 5(iii) and para 5(v) of the G.O. read above, it
has been ordered as follows, respectively:-
Para 5 (iii):- For scrutiny and for making recommendations in respect of cases
of Government Employees of Heads of Departments/Secretariat Departments, a
State Level Committee of Officers is hereby constituted with the following:-
1. Special Chief Secretary/ Principal Secretary to Chairman
Government nominated by the Government
2. Prl. Secretary/Secretary to Government Health Member
Medical & Family Welfare Department
3. Director of Medical Education Member
[178]
4. Secretary to Government of the Department in Member
which the employee is seeking retirement on
Medical Invalidation
5. Dy. Secretary/Joint Secretary/Additional Member/Convener
Secretary to Government HM&FW Department
Para 5(v):- In cases of Government employees of Heads of Departments/Secretariat
Departments, the proposals shall be placed before the State Level Committee of
Officers directly through Health, Medical & Family Welfare Department in Secretariat
based on the recommendations of the Medical Board.
Government have now decided that the Deputy Secretary/Joint
Secretary/Additional Secretary of General Administration (Services) Department,
shall be the Member/Convener of the State Level Committee of Officers and the
proposals in respect of the cases of Government employees of Heads of
Departments/ Secretariat Departments shall be placed before the State Level
Committee of Officers through General Administration (Services) Department in
Secretariat based on the recommendations of the Medical Board.
Accordingly, the following amendments are issued to para 5(iii) and 5(v)
of the G.O.Ms.No. 214 General Administration (Ser.A) Department, dated 09-
06-1998.
AMENDMENTS
(a) In para 5(iii), among the composition of Officers, in the State Level
Committee, for the expression” Deputy Secretary/ Joint Secretary/ Addl.
Secretary to Government, HM & FW Department”, the expression “Deputy
Secretary Joint Secretary/ Addl. Secretary to Government, Genl. Admn. (Ser.)
Department” shall be substituted.
[179]
(b) For the existing para 5(v), the following shall be substituted, namely:-
“(v) In cases of Government employees of Heads of Departments/
Secretariat Departments, the proposals shall be placed before the State Level
Committee of Officers through General Administration (Services) Department
in Secretariat based on the recommendations of the Medical Board.”
(BY ORDER AND IN THE NAMEOF THE GOVERNOR OF ANDHRA PRADESH)
V. ANANDRAU,
CHIEF SECRETARY TO GOVERNMENT.
[180]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Memo No. 4241/Ser.A/99-1 Dated: 28-01-1999.
Sub:- Public Services – Subordinate Services – Compassionate appointment
of Son/daughter spouse of the Government employees who retire on Medical
Invalidation – Further Instructions – Reg.
Ref:- 1. G.O.Ms.No. 214, Genl. Admn. (Ser.A) Dept., dated 9.6.1998.
2. G.O.Ms.No. 570, Genl. Admn. (Ser.A) Dept., dated 17.12.1998.
***
In the G.O. second cited orders have been issued amending the G.O. first
cited to the effect that the Deputy Secretary/ Joint Secretary/ Additional
Secretary to Government of General Administration (Services) Department,
shall be the Member/Convener of the State Level Committee of Officers and the
proposals in respect o the cases of Government employees of Heads of
Departments/ Secretariat Departments shall be placed before the State Level
Committee of Officers through General Administration (Services) Department
in Secretariat based on the recommendations of the Medical Board.
2. All the Heads of Departments are therefore requested to send the
proposals in respect of their employees relating to retirement of Government
employees on Medical Invalidation and consequential proposals for
compassionate appointments to their dependents along with their
recommendations, in the proforma enclosed, to this Department through their
respective administrative departments in Secretariat for placing before the State
Level Committee of Officers for their consideration.
3. All the Departments of Secretariat are also requested to send the
proposals if any, in respect of the employees of Secretariat Departments in the
[181]
proforma enclosed for placing before the State Level Committee of Officers for
their consideration and recommendations.
N.V.H. SASTRY
SECRETARY TO GOVERNMENT (SER.)
[182]
PROFORMA TO BE FILLED UP FOR MEDICAL INVALIDATION CASES
1. Name of the retiring employee & :
his date of Birth
2. Name of the Medical Board by :
which the Medical Invalidation
Certificate was issued and the date
on which the said certificate was
issued.
3. Whether the certificate is issued in :
accordance with the orders issued
in G.O. Ms.No. 214, G.A. (Ser.A)
Dept. dated 09.06.1998.
4. Whether the employee has already :
been retired on Medical
Invalidation, if so, the date on
which he was retired and the
service left to attain the age of
Superannuation as on that date.
5. Whether the employee is having 5 :
years of service for attaining the
age of Superannuation as on the
date of retiring on Medical
Invalidation.
6. If the employee is still in service :
what is the service left to attain the
age of Superannuation.
7. Whether the proposals fulfills the
conditions laid down in
G.O.Ms. No.504, G.A. (Ser.A)
Dept., dated 30.07.80 and
G.O.Ms.No.309, G.A. (Ser.A)
Dept., dated 04.07.1985, If so,
a) Whether the conditions of the
family is indigent and in great
[183]
distress.
b) Relationship of the applicant
for compassionate
appointment with the retiring
person :
c) Whether the application was
submitted within a period of
one year from the date of
retirement of Government
Servant.
8. Date of Birth and Age of the :
applicant who applied for
Compassionate appointment
9. Qualifications of the applicant :
who applied for compassionate
appointment
10. Post to which the applicant is :
eligible (Jr. Asst. or equivalent
post or any other lower post).
11. Whether vacancy is available to :
appoint the applicant in the Office
[184]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
Memo.No.31461Ser-A/99-1 Dated 31-05-1999
Sub:- Public Services - Subordinate services - compassionate appointment of
dependents of the Government employees who retire on Medial
Invalidation – Regarding.
Ref:- 1. G.O.Ms.No.214, G.A. (Ser-A) Dept., dt: 9-6-1998
2 G.O.Ms.No.570, G.A. (Ser-A) Dept., dt: 17-12-1998.
***
In the G.O. second cited orders have been issued prescribing suitable
safeguard and procedures duly constituting the Medical Teams (Medical Boards),
District Level Committee of Officers and State Level Committee of officers to prevent
any misuse of the scheme of compassionate appointments to the dependents of
Government employees who retire on Medical Invalidation.
2. Among other things, in para 5(1) of the G.O. first cited, while constituting
Medical teams (Medical Boards) for issuing Medical Reports/ Certificates to the
Government employees who are seeking retirement on Medical Invalidation, it has
been ordered therein that among the Medical teams (Medical Boards) one shall be a
specialist in the disease/illness with which the employee is suffering from and
seeking Medical Invalidation and in case of lady employees seeking Medical
Invalidation, there shall be a lady civil surgeon in the Medical Board.
3. The State Level Committee of Officers during their meeting on 19.04.1999
under Chairmanship of Special Chief Secretary to Government and Chairman,
Commissionerate of Inquiries, General Administration Department, while scrutinizing
the proposals relating to retirement on Medical Invalidation and consequential
proposals for compassionate appointments to the dependents of Government
employees of Heads of Departments/ Secretariat Departments have observed during
consideration of the cases that the Medical Boards were not found to include certain
specialties as ordered in the G.O. first cited to evaluate the cases thoroughly and
[185]
therefore recommended for issue of suitable instructions in this regard so that in
future medical examinations result in proper evaluation.
4. The Director of Medical Education and the Commissioner of Andhra Pradesh
Vaidya Vidhana Parishad are therefore requested to issue suitable instructions to
the Superintendents of Teaching Hospitals and to the District Co-ordinators of the
Hospitals in the District Head Quarters respectively, for inclusion of specialist in the
disease/ illness with which the employee is suffering from and seeking Medical
Invalidation and in case of a lady employee to include a lady Civil Surgeon in the
Medical Teams (Medical Boards) in accordance with the orders issued in the G.O.
first cited in order to ensure that in future Medical examinations result in proper
evaluations.
N.V.H. SASTRY
Secretary to Government (Services)
[186]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
Memo.No.26983/Ser-A/99-1 Dated 01-08-1999
Sub:- Public Services - Compassionate appointment of dependents of the
Government employees who retire on Medial Invalidation – Regarding.
Ref:- 1. G.O.Ms.No.214, G.A. (Ser-A) Dept., dt: 9-6-1998
2 Govt. Lr.No.506/Ser.A/99-2, GAD, dt.16.4.99 addressed to the
Registrar High Court of A.P.
3 From the District Collector, Anantapur, Lr.Rc.No.2674/99 (A3),
dt.4.5.1999.
***
The attention of the District Collector, Anantapur is invited to his letter third cited
and he is informed that in the letter second cited, Government have accepted the
proposal of High Court of Andhra Pradesh for nominating the Committees by
High Court of Andhra Pradesh, as proposed at the District and State Level duly
associating the Medical experts on those District and State Level Committees in
respect of the cases of the Judicial Employees who are seeking retirement on
Medical Invalidation and consequential compassionate appointments to their
dependents. Therefore, the Committee constituted in the G.O.first cited need not
entertain the cases of Judicial Employees seeking permission to retire on Medical
Invalidation and consequential benefits of compassionate appointments.
N.V.H. SASTRY
Secretary to Government (Services)
[187]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
Memo.No.36299/Ser-A/99-1 Dated 25-06-1999
Sub:- Public Services - Subordinate services - compassionate appointment of
dependents of the Government employees who retire on Medial
Invalidation – Regarding.
Ref:- 1. G.O.Ms.No.309, G.A. (Ser-A) Dept., dt: 4-7-1985
2. G.O.Ms.No.214, G.A. (Ser-A) Dept., dt: 9-6-1998
3. G.O.Ms.No.570, G.A. (Ser-A) Dept., dt: 17-12-1998.
***
In the G.O. second cited orders have been issued that the benefit of
compassionate appointments should be confined to the cases where the
Government servants retire on Medical Invalidation five (5) years before they
attain the age of superannuation irrespective of the age of superannuation
prescribed for the posts and services.
2. In the G.Os. 2nd and 3rd cited orders have been issued prescribing suitable
safeguards and procedures duly constituting the Medical Teams (Medical
Boards). District Level Committee of Officers and State Level Committee of
Officers to prevent any misuse of the scheme of the compassionate
appointments to the dependents of Government employees who retire on Medical
Invalidation.
3. The State Level Committee of Officers during their meeting on 19.4.1999
under the Chairmanship of Special Chief Secretary to Government and
Chairman, Commissionerate of Inquiries, General Administration Departments,
while scrutinizing the proposals relating to retirement on Medical Invalidation and
consequential proposals for compassionate appointments to the dependents of
Government employees of Heads of Departments/ Secretariat Departments have
observed during consideration of the cases that by the time the Committee
consider these cases, the individuals in certain cases are not having five (5)
[188]
years of service before they attain the age of superannuation, as on the date of
retirements on Medical Invalidation, if considered and orders. The State Level
Committee has therefore deferred consideration of such cases pending
clarification as to the date from which five (5) years of service is to be reckoned
i.e., from the date of issue of medical certificate or form the date of issue of
retirement orders.
4. It is hereby clarified that the benefit of compassionate appointment will be
applicable only to those Government employees who retire on Medical
Invalidation five (5) years before they attain the age of superannuation.
Therefore the required period of 5 years of left over service is to be reckoned
from the date of issue of orders of retirement on Medical Invalidation. It is further
clarified that in cases where the Government employees do not have five (5)
years of service before the employees attain the age of superannuation at the
time of considering such cases by the State Level Committee or District Level
Committees, the respective Committees after scrutiny of Medical Invalidation
certificates in those cases may be recommend only for retirement of such
Government employees on Medical Invalidation as per the certificate issued by
the Medical Board.
N.V.H. SASTRY
Secretary to Government (Services)
[189]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
Memo.No.8421/Ser-A/99-7 Dated 27-07-1999
Sub:- Public Services - Subordinate services - compassionate appointment of
dependents of the deceased Government employees as well as
Government employees who retire on Medial Invalidation – - Further –
Instructions – Issued - Regarding.
Ref:- 1. G.O.Ms.No.687, G.A. (Ser-A) Dept., dt: 3-10-1977
2. Govt. Memo No.618/Ser-A/78-11, dt: 17-12-1979.
3. G.O.Ms.No.504, G.A. (Ser-A) Dept., dt: 30-7-1980.
***
In the G.O. first cited orders were issued for providing permanent relief to the
deserving bereaved members of the family of the deceased Government
servants by providing a job to the spouse of the dependent children of
Government Servants who die in harness while in service, subject to the
conditions mentioned therein. In the Memo second cited, certain clarifications
were issued in regard to the scope of the orders issued in the G.O.first cited. In
the G.O. third cited while issuing orders for appointments of spouse/son/daughter
of a Government employee who retires on medical invalidation subject to the
conditions specified therein, it was also ordered therein that the clarifications
issued in the Memo second cited shall also apply to the cases of compassionate
appointments on Medical Invalidation to the extent necessary to the context of
those orders.
2. It has been clarified, among other things, in item (3) of the Government
Memo. second cited that the person seeking employment can declare that no
other member in the family is earning and in case, the declaration is found
defective at a latter date, his/her service liable to be terminated besides any other
action that would be taken under law.
3. Government further direct that in cases of compassionate appointments to the
dependents of deceased government employees who die in harness while in
[190]
service as well as to the dependents of Government Employees who retire on
Medical Invalidation, the appointment orders must be issued only after the
appointing authority makes an enquiry and comes to the conclusion that there is
no earning member in the family other than the applicant and that he appends a
certificate accordingly in the appointment order.
N.V.H. SASTRY
Secretary to Government (Services)
[191]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
Memo.No.46187/Ser-A/99-3 Dated 06-09-1999
Sub:- Public Services - Subordinate services - compassionate appointment of
dependents of the Government employees who retire on Medial
Invalidation – Regarding.
Ref:- 1. G.O.Ms.No.214, G.A. (Ser-A) Dept., dt: 9-6-1998
2. G.O.Ms.No.570, G.A. (Ser-A) Dept., dt: 17-12-1998.
3. Govt. Memo No.31461/Ser-A/99-1, G.A.D., dt: 31-05-1999
***
In the G.Os. cited orders have been issued prescribing suitable safeguards and
procedures duly constituting the Medical Teams (Medical Boards), District Level
Committee of Officers and State Level Committee of Officers to prevent any
misuse of the scheme of the compassionate appointments to the dependents of
Government employees who retire on Medical Invalidation.
2. Among other things, in para 5(1) of the G.O.first cited while constituting
Medical Teams (Medical Boards) for issuing Medical Reports/ Certificates to the
Government employees who are seeking retirement on Medical Invalidation. It
has been ordered therein that among the Medical Teams (Medical Boards) one
shall be a specialist in the disease/ illness with which the employee is suffering
[192]
from and seeking Medical Invalidation and in case of a lady employee seeking
medical invalidation there shall be a lady Civil Surgeon in the Medical Board.
3. In the Government Memo. third cited the Director of Medical Education and
the Commissioner of Andhra Pradesh Vaidhya Vidhana Parishad are requested to
issue suitable instructions to the Superintendents of Teaching Hospitals and to the
District Co-ordinators of the Hospitals in the District Head Quarters respectively, for
inclusion of a specialist in the disease/illness with which the employee is suffering
from and seeking Medical Invalidation and in case of a lady employee to include a
lady Civil Surgeon in the Medical Teams (Medical Boards) in accordance with the
orders issued in the G.O. first cited in order to ensure that in future Medical
examinations result in proper evaluations.
4. The State Level Committee of Officers during their meeting on 07.08.1999
under the Chairmanship of Special Chief Secretary to Government and Chairman,
Commissionerate of Inquiries General Administration Department, while scrutinising
the proposals relating to retirement on Medical Invalidation and consequential
proposals for compassionate appointments to the dependents of certain Government
employees of Heads of Departments have observed during consideration of the
cases that the name designation and specialisation of the Civil Surgeons who have
issued the Medical Invalidation Certificates are not being indicated in the Medical
Invalidation Certificates. Therefore it is very difficult to identify as to wherever the
Medical Boards consist of the Specialists in the disease/illness with which the
employees suffering from and seeking medical invalidation. Therefore the State
Level Committee of Officers recommended for issue of suitable instructions in this
regard.
[193]
5. The Director of Medical Education and the Commissioner of Andhra Pradesh
Vaidhya Vidhana Parishad are therefore requested to issue suitable instructions to
the Superintendents of Teaching Hospitals and to the District Co-ordinators of the
Hospitals in the District Head quarters respectively to ensure that the name (in Block
letters), designation and specialisation of the Members of the Medical Board, who
are issuing the Medical invalidation certificates, be indicated specifically in the
Medical Invalidation Certificates.
N.V.H. SASTRY,
SECRTARY TO GOVERNMENT (SER.)
[194]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Circular Memo. No.54016/Ser.A/99-1 dated 06-10-1999
Sub: Public Services - Compassionate appointment of Spouse of the
Government employee who retired on medical invalidation -
Observation of upper age limit - Certain clarification - Issued.
Ref: 1. G.O.Ms.No.687, Genl.Admn. (Ser.A) Dept., dt.3-10-1977.
2. Govt. Memo.No.618/Ser.A/78-11, G.A.D., dt.17-12-1979.
3. G.O.Ms.No.504, Genl.Admn. (Ser.A) Dept., dt.30-7-1980.
4. Govt. Memo.No.1094/Ser.A/92-1, G.A.D., dt.23-12-1992.
***
In item (16) of Government Memo 2nd cited, it was clarified among other
things, that if the eligible children of the deceased Government servant are minors,
his/her spouse may seek employment under the scheme and in such cases, no
upper age limit need be prescribed. Subsequently it has been further clarified in
Government Memo 4th cited that the spouse of the deceased employee be
appointed initially on temporary basis and if such appointment requires relaxation of
age, necessary proposals shall be sent to the administrative department concerned
in Government for relaxation of the age rule.
2. In G.O. 3rd cited, orders have been issued for appointment of
son/daughter/spouse of a Government employee, who retires on medical
invalidation subject to the conditions specified therein, as also in various orders
issued on the scheme from time to time. In para (4) of the aforesaid G.O. it has been
ordered that the clarifications issued in Memo 2nd cited shall also apply to the case
of compassionate appointment under this G.O. to the extent necessary to those
orders.
3. However, cases are being referred to Government seeking clarifications on
the upper age relaxation in case of spouse of the Government employee who retires
on medical invalidation for providing compassionate appointments.
[195]
4. It is clarified that upper age limit concession is allowed in case of
compassionate appointment in respect of spouse of a Government employee, who
retires on medical invalidation subject to the condition that one should have
completed 18 years of age and should not have completed the age of
superannuation as per rules as on the date of such application. As such, in case of
appointments to the post of Junior Assistant or equivalent post etc., the spouse of
the Government employee who retires on medical invalidation may be appointed
initially on temporary basis by the appointing authority and if such an appointment
requires relaxation of age, necessary proposals shall be sent to the concerned
administrative department in Government for taking further action for relaxation of
the upper age rule. However in case of Compassionate appointments to the posts
carrying the scale of pay less than that of Junior Assistant, the Heads of
Departments, concerned are competent under rule 32 of A.P. State and sub-ordinate
Service Rules 1996 for such upper age relaxation in respect of spouse of the
Government employee who retires on Medical Invalidation.
N.V.H. SASTRY,
SECRETARY TO GOVERNMENT (SER.)
[196]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
Memo.No.68216/Ser-A/99-1 Dated 15-12-1999
Sub:- Public Services - Subordinate services - compassionate appointment of
Son/Daughter spouse of the Govt. employees who retire on Medical
Invalidation - Further Instructions - Regarding.
Ref:- 1. G.O.Ms.No.214, G.A. (Ser-A) Dept., dt: 9-6-1998
2 G.O.Ms.No.570, G.A. (Ser-A) Dept., dt: 17-12-1998.
3. Govt. Memo. No.4241/Ser-A/99-1, Dt. 28-1-1999.
***
In the G.O. second cited orders have been issued amending the G.O. first
cited to the effect that the Deputy Secretary/ Joint Secretary/ Additional Secretary to
Government of General Administration (Services) Department, shall be the member/
Convenor of the State Level Committee of Officers and the proposals in respect of
the cases of Government employees of Heads of Departments/Secretariat
Departments shall be placed before the State Level Committee of Officers through
General Administration (Services) Department in Secretariat based on the
recommendations of the Medical Board.
2. In the Government Memo. third cited a proforma has been prescribed to
Heads of Departments and Departments of Secretariat for submitting the proposals
of retirement on Medical Invalidation as well as consequential proposals of
compassionate appointments on medical invalidation in respect of the cases of
Heads of Departments and Departments of Secretariat for placing before State Level
Committee for their consideration. The proforma prescribed in the Govt. Memo. third
cited has been reviewed and a revised proforma is enclosed..
3. All the Heads of Departments are therefore requested to send the proposals
in respect of their employees relating to retirement on Medical Invalidation and
consequential proposals for compassionate appointments to their dependents along
with their recommendations, in the proforma enclosed to this Department through
[197]
their respective administration departments in Secretariat for placing before the
State Level Committee of officers for their considerations and recommendations.
4. All the Department of Secretariat are also requested to send the proposals if
any, respect of the employees of Secretariat departments in the proforma enclosed
for placing before the State Level Committee of officers for their consideration and
recommendations.
N.V.H. SASTRY
Secretary to government (Services)
[198]
PROFORMA TO BE FILLED UP FOR MEDICAL INVALIDATON CASES
1. Name of the retiring employees :
2. Date of the Birth :
3. Designation :
4. Date of Superannuation :
5. Name of the Medical Board by which the :
Medical Invalidation Certificate was issued
and the date on which the said certificate
was issued.
6. Whether the certificate is issued in :
accordance witht he orders issued in
G.O.Ms.No.214, G.A. (Ser-A) Dept. dated
09-06-1998 read with Govt. Memo No.
31481/Ser.A /99-1, dt. 31-5-99 and Govt.
Memo.No.31461/Ser.A/99-3 dt. 6-9-99.
7. Whether the employee has already been :
retired on Medical Invalidation, if so, the
date on which he was retired and the
service left to attain the age of
Superannuation as on that date.
[199]
8. Whether the employee is having 5 years of :
service for attaining the age of
Superannuation as on the date of retiring
on Medical Invalidation.
9. If the employee is still in service what is the :
service left to attain the age of
Superannuation.
10. Whether the proposal fulfills the conditions :
laid down in G.O.Ms.No.504 G.A. (Ser.A)
Dept, dated 30-07-80 and G.O.Ms.No.309,
G.A. (Ser.A) Dept,, dated:04-07-1985, if
so,
(a) whether the conditions of the family is
indigent and an great distress.
(b) Whether the appointing authority made :
an enquiry and came to the conclusion that
the family of the government servant being
retired on medical grounds has no other
means of subsistence/support except by
government giving employment to the
dependant as proposed.
(c) Relationship of the applicant for :
compassionate appointment with the
retiring person.
[200]
(d) whether the application was submitted :
with in a period of one year from the date of
retirement of Government servant.
11. Date of birth and Age of the applicant who :
applied for Compassionate appointment.
12. Qualifications of the applicant who applied :
for Compassionate appointment.
13. Post to which the applicant is eligible (jr. :
Asst. or equivalent post or any other lower
post)
14. Whether vacancy is available to appoint the :
applicant in the Office.
[201]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
G.O.Note.No.59912/Ser-A/98-5 Dated 25-01-2000
Sub:- P.S. compassionate appointments of Son/Daughter spouse of the
Government employee who retired on Medical Invalidation - Particulars
called for - Reg.
Ref:- 1. Govt. Memo.No.59912,/ (Ser-A)/98-4, dated:21-01-2000.
***
The attention of all the Departments of Secretariat invited to the Government
Memo. cited and they are requested to obtain information on the following points that
were mentioned in the memo cited, in respect of the Offices of the Heads of
Departments under their administrative control and furnish the consolidated
information along with the information of their Department in Secretariat by 29-01-
2000 positively.
(a) The number of cases of compassionate appointments to the
dependents of Government employees who retired on Medical
Invalidation that are pending on or before 31-07-1996 for want of
vacancies.
(b) The number of cases of compassionate appointments on Medical
Invalidation that are pending during the period from 01-08-96 to
09-06-1998 for want of vacancies in those Departments.
(c) The number of cases of Government employees who were actually
having (5) years left over service as on the date of issue of Medical
Invalidation certificate but subsequently do not have (5) years of
services on the date of considering the case by the State Level
Committee.
[202]
2. All the Heads of Departments are requested to furnish the information called
for in the Government Memo. cited to their respective administrative departments in
Secretariat in order to enable their administrative department in Secretariat to furnish
consolidated report to General Administration Department.
N.V.H. SASTRY
Secretary to government (Services)
[203]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Service -Subordinate Services - Compassionate Appointment of Son /
Daughter/Spouse of the Government Employees who Retire on Medical Invalidation
scheme Dispensed with - Orders - Issued
----------------------------------------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SER-A) DEPARTMENT
G.O.Ms.No.202 Dated:27-04-2002
Read the following:-
1. G.O.Ms.No.504, G.A. (Ser-A) Deptt., dt. 30-07-1980
2. G.O.Ms.No.309, G.A. (Ser-A) Deptt., dt. 04-07-1985
3. G.O.Ms.No.214, G.A. (Ser-A) Deptt., dt. 09-06-1998.
ORDER:
Whereas in the G.Os, first, second and third read above Government issued
orders for appointment of a son/daughter/spouse of the Government Employees who
retire from service on Medical Invalidation under article 441 of the Andhra Pradesh
Pension Code (Volume-I) subject to certain conditions specified therein, including a
restriction that this benefit would be applicable to only those Government Employees
who retire on medical invalidation (five) years before the employees attain the age of
Superannuation.
2. And whereas the High Court of Andhra Pradesh in W.P.No.13489/2000 and
batch, in its judgement dated 12-10-2001, held that the scheme of compassionate
appointment to dependents of Government employees who retire on medical
invalidation is unconstitutional and violative of Article 16 of Constitution of India.
[204]
3. And whereas, after careful examination of this Judgement of the High Court of
Andhra Pradesh, the Government have decided to dispense with the scheme of
Compassionate appointment to dependents of Government Employees who retire on
Medical Invalidation as the same is violative of the Article 16 of constitution of India.
4. Accordingly, the orders issued in the G.Os. first, second and third read above
are hereby cancelled. Consequently, the orders / instructions issued from time to
time on the scheme of compassionate appointment to dependents of Government
Employees who retire on Medical Invalidation, shall be deemed to have been
cancelled.
(BY ORER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
P.V. RAO,
Chief Secretary to Government
To
The All Departments of Secretariat.
The All Heads of Departments.
All District Collectors.
All District Judges.
All Chief Executive Officers, Zilla Praja Parishad, Andhara Pradesh.
The Principals of All Medical Colleges in Andhra Pradesh.
All the Superintendents of Government General Hospital,
Visakhapatnam/Kakinada/Guntur/Warangal/Tirupati/Kurool/Osmania General
Hospital, Andhra Pradesh, Hyderabad/Gandhi General Hospital, Secunderabad.
All District Co-ordinators of Hospitals/District Head Quarters Hospitals.
Copy to:
The Health Medical & Family Welfare Department.
The Finance Department.
The General Administration (Cabinet) Department.
[205]
The Law (e) Department
The Diector of Medical Education, Andhra Pradesh, Hyderabad.
SF/SC
(FORWARDED BY ORDER)
SECTION OFFICER
[206]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services-Subordinate Service -Compassionate Appointment of Son/Daughter/
Spouse of the Government Employees who retire on Medical Invalidation Scheme
Dispensed with Further - Orders - Issued.
----------------------------------------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
G.O.Ms.No.203 Dated: 27-04-2002
Read the following:
1. G.O.Ms.No.504, G.A. (Ser-A) Dept., dt.30-07-1980.
2. G.O.Ms.No.309, G.A. (Ser.A) Dept., dt.04-07-1985.
3. G.O.Ms.No.214, G.A. (Ser.A) Dept., dt.09-06-1998.
4. G.O.Ms.No.202, G.A. (Ser-A) Dept., dt.27-04-2002.
***
ORDER:
In the G.O. fourth read above, orders were issued canceling the Scheme of
Compassionate appointment to the dependent of Government Employees who retire
on Medical Invalidation, as a consequence to the judgement dated 12-10-2001 of the
High Court of Andhra Pradesh in W.P.No.13489/2000 and batch.
2. The following further orders are issued in this regard:-
(i) The scheme of Compassionate appointment to the dependents of
Government Employees who retire on Medical Invalidation is in force
since a long time. The appointments already so far made shall be
allowed to stand as it is.
[207]
(ii) Appointments Not so far made shall be stopped while allowing the
retirement on Medical Invalidation treating such retirement as if made
under rule 37 of the Andhra Pradesh Revised Pension Rules, 1980;
(iii) Pursuant to agreement entered into with the employees Associations
on 23rd April, 2001 on liberalisation of the Medical Invalidation
Scheme, certain relaxations were made to consider Compassionate
appointments. By this time, if any appointments were made, they may
be continued.
(iv) Pursuant to the agreement with the Joint Action Committee of
employees on 24th March, 2002 on Medical Invalidation Scheme, in
respect of the cases where the employees have taken retirement on
Medical Invalidation, but appointments were not made to the
dependents due to Administrative delay by 12th October, 2001 i.e. the
date of the Judgement of the High Court of Andhra Pradesh, wherein
the Scheme of Compassionate appointment in Medical Invalidation
cases is held un-constitutional, the legality of providing employment
under Medical Invalidation Scheme will be examined separately and
orders thereon will be issued separately.
(iv) The Finance Department who are Administratively concerned with the
Andhra Pradesh Revised Pension Rules, 1980 will amend the rule 37
of Andhra Pradesh Revised Pension Rules, 1980, which was issued
earlier in G.O.Ms.No.35, Finance & Planning (Fin.Pen.I) Department,
dated 10-04-2000, suitably in due course.
[208]
(vi) Any cases of retirement on medical invalidation, henceforth, shall be
dealt under the relevant provisions of Andhra Pradesh Revised
Pension Rules, 1980 only.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
P.V.RAO,
CHIEF SECRETARY TO GOVERNMENT.
To
The All Departments of Secretariat.
The All Heads of Departments.
All District Collectors.
All District Judges.
All Chief Executive Officers, Zilla Praja Parishad, Andhara Pradesh.
The Principals of All Medical Colleges in Andhra Pradesh.
All the Superintendents of Government General Hospital,
Visakhapatnam/Kakinada/Guntur/Warangal/Tirupati/Kurool/Osmania General
Hospital, Andhra Pradesh, Hyderabad/Gandhi General Hospital, Secunderabad.
All District Co-ordinators of Hospitals/District Head Quarters Hospitals.
Copy to:
The Health Medical & Family Welfare Department.
The Finance Department.
The General Administration (Cabinet) Department.
The Law (e) Department
The Director of Medical Education, Andhra Pradesh, Hyderabad.
SF/SC
(FORWARDED BY ORDER)
SECTION OFFICER
[209]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Subordinate Services - Scheme of Compassionate Appointment to the
dependents of deceased Government Employees who die in harness -
Conditional appointments to the candidates who do not posses minimum
Educational/Typewriting qualifications to hold the posts of Typist-cum-
Assistants and Typists - Further Orders - Issued.
GENERAL ADMINISTRATION (Ser.A) DEPARTMENT
G.O.Ms.No.87 Date : 23-3-1998
Read the following:-
1. G.O.Ms.No.612, Genl. Admn. (Ser.A) Dept., dated 30-10-1991.
2. G.O.Ms.No.577, Genl. Admn. (Ser.A) Dept., dated 29-10-1993.
3. G.O.Ms.No.76, Genl. Admn. (Ser.A) Dept., dated 15-3-1995.
4. G.O.Ms.No.969, Genl. Admn. (Ser.A) Dept., dated 27-10-1995.
***
ORDER :-
In para 2 (vii) of the G.O. first read above, it has been ordered that
where Typewriting is an essential qualification to a post of the candidates
who do not possess the qualifications may be considered for appointment
to such categories of posts under the scheme of compassionate
appointments, subject to the condition that they should acquire such
qualification within two years after such appointment. It was also ordered
in para 2 (viii) of the said G.O. that the minimum qualification required to
hold the post of Junior Assistant in Heads of Departments/Directorates is
a Degree and in Subordinate offices Intermediate and the candidates for
compassionate appointment who do not possess the said qualifications
can be considered for appointment, if they possess atleast
Intermediate/Tenth Class qualifications respectively by giving reasonable
time to acquire higher qualification prescribed under rules to hold such
post.
2. Subsequently in G.Os, second and third read above, Government
have directed that a maximum, period of (3) three years to acquire
Intermediate qualification and (5) five years to acquire Degree qualification
[210]
be allowed in respect of candidates appointed on compassionate grounds
to the posts of Junior Assistants in Subordinate Offices and Heads of
Departments and Secretariat as the case may be.
3. The Government had an occasion to review these orders and
decided to bring more clarity and issue specific guidelines in such a way
that the work in the offices of Secretariat Heads of Departments and
District Subordinate Offices does not suffer while making conditional
appointments to the dependents of deceased Government Employees to
the posts of Typist-cum-Assistants and Typists in these offices.
Accordingly the following orders are issued.
(a) The dependent of deceased Government employee can be
considered for conditional appointment as Typist-cum-
Assistant in Secretariat Departments under the scheme of
compassionate appointments with a condition to acquire the
requisite typewriting qualification and educational qualification
prescribed for the post within the stipulated period specified in
the G.Os first and second read above provided the dependent
possess atleast Intermediate and also typewriting qualification
in lower grade in Telugu and English.
(b) A dependent of the deceased Government Employee who
possesses Typewriting Higher in Telugu and pass in
Intermediate but does not possess the degree qualification
may be considered for conditional appointment as Typist-
cum-Assistant in Secretariat Departments on compassionate
grounds subject to the condition that he/she should acquire
the Degree qualification within a period of five years as
stipulated in G.O. second read above.
(c) Similarly a dependent of the deceased Government employee
who possesses Typewriting Higher in English and pass in
Intermediate but does not possess typewriting higher in
Telugu and Degree may be considered for conditional
[211]
appointment as Typist-cum-Assistant in Secretariat
Department on compassionate grounds, subject to the
condition that he/she should acquire typewriting higher in
Telugu within two years and Degree within five years, as
stipulated in G.Os first and second read above.
(d) Further, the dependent of the deceased Government
employee who possesses a Degree qualification and
typewriting Higher or Lower in English or Typewriting Lower in
Telugu, may be considered for conditional appointment as
Typist-cum-Assistant in Secretariat Departments on
compassionate grounds, subject to the condition that he/she
shall acquire typewriting Higher in Telugu within two years as
stipulated in G.O. first read above.
(e) If the dependents of deceased A.P. Secretariat employees
possess a Degree qualification only but do not possess either
typewriting higher or lower in English or typewriting Lower in
Telugu shall not be considered for conditional appointment as
Typist-cum-Assistant in Secretariat Departments but they may
be considered for appointment as Jr. Assistant in Heads of
Departments through the Nodal agency viz., General
Administration (IC) Department.
(f) The dependent of the deceased Government employee can
be considered for conditional appointment as Typist in the
offices of Heads of Departments and District Subordinate
Offices under the scheme of compassionate appointments
with a condition to acquire the requisite educational
qualification and typewriting qualification prescribed for the
post within the stipulated period specified in G.Os first and
second read above, provided the dependent possess atleast
Tenth Class qualification and also typewriting qualification in
lower grade in Telugu or English.
[212]
(g) Similarly a dependent of the deceased Government employee
who possesses typewriting Higher or Lower in English or
Typewriting Lower in Telugu and pass in Intermediate, but
does not possess typewriting Higher in Telugu may be
considered for conditional appointment as Typist in the
Offices of Heads of Departments and District Sub-ordinate
Offices on compassionate grounds subject to the condition
that he/she shall acquire the qualification of typewriting higher
in Telugu within the prescribed period stipulated in G.O. first
read above.
( BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
N.V.H. SASTRY
SECRETARY TO GOVERNMENT
To
All Departments of Secretariat.
All Heads of Departments.
All District Collectors.
All District Judges
All Chief Executive Officers, Zilla Parishads
All District Employment Officers.
Copy to:-
The Pay and Account Officer, Hyderabad.
Genl. Admn. (SU.III)/(IC) Department
Genl. Admn. (OP.IV) Department.
All Service Sections in Genl. Admn. Department.
The Law (Scrutiny Cell) Department.
SF/SC.
/ / Forwarded By Order / /
SECTION OFFICER
[213]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Circular Memo.No.60681/Ser.A/2003-1 Dated: 12-8-2003.
Sub:- Public Services - Compassionate Appointments Compassionate
appointments to the dependents of deceased Government
Employees - Existing instructions consolidated - Communicated.
*****
The Scheme of compassionate appointment to the dependents of
deceased Government employees is in force as per the orders issued in
G.O.Ms.No.687, General Administration (Ser.A) Department, dated 3-10-1977.
Instructions/Clarifications/Further orders were issued from time to time in the
matter. A Hand Book (Booklet No.3) containing various orders issued is
prepared and communicated.
2. It is now considered desirable to communicate a summary of the
orders/instructions on the scheme of compassionate appointments to the
dependents of the deceased Government Employees for use of all concerned.
Accordingly, a comprehensive note on the Scheme of compassionate
appointment to the dependents of the deceased government employees, is
enclosed.
B. ARAVINDA REDDY
SECRETARY TO GOVERNMENT (SER.)
To
All Departments of Secretariat.
All Heads of Departments.
All District Collectors.
/ / Forwarded By Order / /
SECTION OFFICER
[214]
THE SCHEME OF COMPASSIONATE APPOINTMENT TO THE
DEPENDENTS OF GOVERNMENT EMPLOYEES WHO DIED IN
HARNESS AND WHO ARE FOUND MISSING AND WHERE ABOUTS
NOT KNOWN.
I. The objective of the Compassionate Appointment Scheme:
The scheme of compassionate appointment is a social security measure
to help families of deceased Government employees.
Under the scheme, the following are eligible for appointment to a job in
Government Service.
(i) One of the dependent family members of the deceased
government employee who die in harness, there being no other
earning member in the family.
(ii) One of the dependents of the Government employee, who has
disappeared and whose whereabouts are not known for more
than 7 (seven) years, subject to the following conditions:
(a) A request for grant of the benefit of compassionate appointments
can be considered only after a lapse of 7 (seven) years from the
date from which the Government servant has been missing,
provided that:
(i) An FIR (First Information Report) to this effect has been lodged
with the police:
(ii) The police report shall certify that the missing Government
employee is not traceable: and
(iii) the competent authority feels that the case is genuine:
(b) This benefit shall not be applicable to the case of a Government
servant:-
(i) Who had less than 7 (seven) years to retire on the date from
which the FIR is filed: and/ or
(ii) who is suspected to have committed framed or suspected to
have joined any terrorist/extremist organisation or suspected
[215]
to have gone abroad.
(c) While considering the request for compassionate appointment the
result of the police investigation shall also be taken into account:
(d) Applications for compassionate appointment from the dependents
of such missing Government employees shall be entertained
within a period of one year from the date of completion of 7
(Seven) years from the date of filing FIR with police.
(e) A decision on any such request for compassionate appointment
shall be taken only at the level of the Secretary to Government of
the respective administrative Department concerned and only after
receipt of the approval from the concerned Secretary to
Government, the respective appointing authorities shall issue
necessary orders to appoint the eligible dependent of such missing
Government employee as per the existing instructions on the
scheme of compassionate appointments to the dependents of
deceased Government employees in addition to the above
conditions, if there is a vacancy readily available in the
department.
(f) A bond shall be obtained from the dependent of such missing
Government employee, whose whereabouts are not known for
more than 7 (seven) years that in the event of appearance of such
missing Government employee at a later date or proved that such
missing Government employee is alive anywhere, the services of
the persons so appointed are liable for termination.
II Dependent family member means:-
(a) Spouse
(b) Son/Daughter of regular Govt. employees.
i) In the family of the deceased government employee, if the son
who is employed is separated from the family and if the family is
without an earning member, the spouse/son/daughter out of the
[216]
remaining family may be considered for compassionate
appointment.
ii) The adopted son or daughter of the deceased Government
servant may be considered for appointment, if the adoption had
taken place legally, atleast five years prior to the date of demise
of the Government Servant.
When there is only a married daughter to the deceased Government
employee without older or younger brothers or sisters and the spouse of the
deceased Government employee is not willing to avail the compassionate
appointment, such married daughter maybe considered for compassionate
appointment, provided she is dependent on the deceased Government
employee.
Where the unmarried daughter of the deceased employee who is
otherwise eligible on the date of the death of the deceased government
employee and she is also eligible as an unmarried daughter the day she has
applied for compassionate appointment but subsequently gets married before
she could be appointed due to administrative delays in issuing the appointment
orders, such married daughter of the deceased Government employee is
eligible for compassionate appointment provided she applied for the post within
the prescribed time limit before her marriage and subject to satisfying other
conditions and instructions issued on the scheme from time to time.
Where the deceased employee does not have any male child but
leaves behind him a married daughter and an unmarried minor daughter, the
choice of selecting one of them for appointment under the social security
scheme shall be left to the mother.
(c) In case of Un-Married Government Employee.
The Younger brother / sister of the deceased Government servant who
remained unmarried.
A widow appointed on compassionate grounds will be allowed to
continue in service even after re-marriage.
[217]
III. POST TO WHICH THE APPOINTMENTS CAN BE MADE:
Appointment under the scheme can be made to the post of Junior
Assistant or for any other category of posts whose pay is equal or less than
that of Junior Assistant. If this condition is satisfied the appointments can be
made for the post such as Police Constable in Police Department, Excise
Constables in Excise Department, Helper Grade-I and Grade-II in Forest
Department, Leading Fireman/ Firemen in Fire Service Department.
IV. NATURE OF APPOINTMENT:
The temporary appointment of a spouse or any dependent of a
deceased Government servant can be considered for regular appointment
without subjecting them to the normal process of recruitment as provided in
the relevant recruitment rules provided such family members of the deceased
servant satisfy other conditions of recruitment prescribed in the rules such as
age and educational qualification However;
(a) a formal notification of vacancy may be made to the
Employment Exchange;
(b) after filling up the vacancy, the appointing authority will
furnish all relevant particulars of the candidate to the
Employment Exchange.
(c) Such appointments should be made under intimation to the
Director, Employment and Training excepting in case of High
Court.
These appointments are outside the purview of District Selection
Committees/Andhra Pradesh Public Service Commission.
The application for appointment shall be submitted by the dependents
within one year from the date of demise of the Government Employee.
In case the dependent children are minors, below 18 years of age, if
such minors attain the age of 18 years within two years from the date of death,
the application for appointment will be considered for compassionate
appointment.
[218]
As the Scheme of compassionate appointment is to provide immediate
relief to the family in distress of deceased Government employee, orders on
re-deployment of surplus man power or any ban on recruitment are not
applicable for the appointment made under the compassionate appointment
scheme.
If the dependent of the deceased Government employee is Women, she
may be considered for compassionate appointment any where in the State,
where she feel secured.
V. THE COMPETENT AUTHORITY:-
The appointing authority is the competent authority to make
appointments.
VI. ELIGIBILITY:
(a) The maximum age limit shall be 33 years for Open Category, and for
Scheduled Caste/Scheduled Tribe/Backward Classes 5 (Five) years age
concession shall be given.
(b) The qualifications as prescribed in the Rules for the post for which the
compassionate appointment is made;
(c) The eligibility of the candidate in terms of his/her educational
qualification has to be reckoned with the date of application of the dependent
of the deceased Government Employee for appointment, as the applications
for appointment from such persons shall be entertained within a period of one
year from the date of occurrence of the death of Government servant.
(d) The spouse of the deceased employee may be appointed initially on
temporary basis by the appointing authority after being allotted by the nodal
agency concerned and if such an appointment requires relaxation of age,
necessary proposal should be sent to the administrative department
concerned in Government for taking further action for relaxation of the age
rule.
VII. APPOINTMENTS SUBJECT TO ACQUIRING QUALIFICATION:
[219]
A minimum period of 3 years to acquire Intermediate qualification and 5
years for acquisition of Degree qualification be allowed in respect of candidates
appointed to the posts of Junior Assistants in the Subordinate Offices and
Heads of Departments and Secretariat Departments as the case may be, The
period should be reckoned from the date of appointment of the individual
concerned.
A further period of 2 years as grace period will be allowed to acquire the
academic / Technical qualification.
If the candidate could not acquire the prescribed qualification within the
time allowed he/she will be considered for appointment to the lower post, on the
request of the individual, otherwise, will be discharged from service.
VIII. PROCEDURE TO BE FOLLOWED :
The compassionate appointment shall be in the unit of appointment
wherein the deceased employee was working.
If there is no vacancy, such cases shall be sent to the District Collector
who is the Nodal Authority to make compassionate appointment and for
allotment of candidates to any of the Departments at the District Level.
The District Collectors are empowered to· create supernumerary posts to
an extent of 5 posts to consider compassionate appointment in a Calendar
Year, when there are no vacancies in any of the Departments at District Level.
In respect of the Heads of Department in twin cities, the creation of the
Supernumerary post will be considered by the General Administration (IC)
Department.
(i) The supernumerary shall be created in the unit of
appointment of the Department concerned. Wherein the
deceased employee was working and in whose case the
compassionate appointment could not be made. In case of
necessity for creation supernumerary post over and above
the limit of 5 posts, the District Collector may send a proposal
to the concerned administrative department in Secretariat
[220]
with full details.
(ii) The compassionate appointment shall be against direct
recruitment quota.
If the dependent of the deceased Government employee
happens to be a non local, such persons shall be appointed
in the non-local quota as per the Presidential Order as per
the Six Point Formula.
(iii) Cases of appointment of dependents (spouse, son and
unmarried daughter) of the deceased Government
employees to posts included in the A.P. Last Grade Service
involving relaxation of age, educational qualifications etc.,
need not be referred to Government in future. The
appointing authority is authorised to make purely temporary
appointments in the above cases. The regular appointments
in these cases would however, be made only after the
relevant rules wherever necessary are relaxed in favour of
the concerned individuals by the concerned Head of the
Department.
(iv) The Rule of reservation as per Rule 22 of Andhra Pradesh
State and Subordinate Service Rules shall be followed.
The O.C. vacancy available, can be utilised for appointing the
S.C./S.T./B.C. candidates under the scheme of compassionate appointments
to the dependents of deceased Government employees even if there are no
vacancies available for these reserved categories as per the roster instead of
creating supernumerary posts. The supernumerary post has to be created only
in the absence of the vacancy meant for O.C. category. Similarly in case of
O.C./S.C/S.T/B.C candidates, if there is no immediate vacancy for that
particular community and if O.C. vacancies are available in the roster after
certain reserved category vacancies, such O.C. vacancies can be utilised, by-
passing the immediate S.C./S.T./B.C. vacancies for accommodating and
appointing the O.C./S.C/S.T./B.C. candidate under the scheme of
[221]
compassionate appointments.
IX. PAYMENT OF EX-GRATIA:
The quantum of Ex-gratia to be paid to the distressed family of a
deceased employee where the relief by way of appointment of the dependents
cannot be considered to the widow, dependent of the deceased employee, as
the case may be is indicated below:
Class-IV employees Rs.20,000
Non Gazetted Officers Rs.30,000/-
Gazetted Officers Rs.40,000/-
The Ex-gratia mentioned above should be sanctioned, only in cases of
death in harness and where the family has no other earning member in the
family and no suitable person for appointment under the scheme of
compassionate appointments is available. The children should be minors and
the spouse/or any other dependent does not avail compassionate appointment.
The amount should be drawn and disbursed by the Drawing Officer of the
concerned Office in which the deceased Government servant worked.
X. UNDERTAKING:
In the offer of appointment on Compassionate grounds to the dependents
of deceased Government employees the following condition, among others,
should be incorporated:
"An undertaking in writing should be given that he/she
(the person appointed) will maintain properly the other
family members who were dependent on the
Government servant (deceased Government
[222]
employee/Government Employee who retired on
medical invalidation) and in case it is proved
subsequently (at any time) that the family members are
being neglected or are not being maintained properly
by him/her the appointment may be terminated
forthwith"
The appointment on Compassionate grounds can be terminated on the
ground of noncompliance of any conditions stated in the offer of appointment
after providing an opportunity to the compassionate appointee by way of issue
of show cause notice asking him/her to explain why his/her services should not
be terminated for noncompliance of the condition in the offer of appointment
and it is not necessary to follow the procedure prescribed in the Andhra
Pradesh Civil Services (Classification Control and Appeal) Rules / Andhra
Pradesh State and Subordinate Service Rules or any rules in force.
The power of termination of services for non-compliance of the
conditions in the offer of compassionate appointments shall be exercised by the
Secretary to Government of the administrative Department concerned in
respect of appointments in the Department of Secretariat or the Head of the
Department in the case of other offices.
B. ARAVINDA REDDY
SECRETARY TO GOVERNMENT(SER.)
[223]
GOVERNMENT Of ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
MEMO.NO.116417/SER.A/2003-1,
DATED:08-10-2003.
Sub:- Public Services - Compassionate Appointments to the dependents of
deceased Government employees - Compassionate appointment to
the dependent married daughter - Certain clarification - Issued.
Ref:- 1. G.O.Ms.No.687, G.A. (Ser.A) Deptt., dt:3-10-1977.
2.G.O.Ms.No.612, G.A. (Ser.A) Deptt., dt: 30-10-1991.
3.G.O.Ms.No.350, G.A. (Ser.A) Deptt., dt: 30-7-1999.
4. Memo.No.55769/Ser.A/99-3, G.A.(Ser.A) Deptt., dt: 27-1-2000.
5. Representation from President, Andhra Pradesh Non-Gazetted
Officers' Association, Hyderabad dated 28-8-2003.
***
As per the scheme of compassionate appointment to the dependents of
deceased Government Employees the dependent married daughter may be
considered for compassionate appointment when the deceased employee was
having only a married daughter and the spouse is not willing to avail the
compassionate appointment or the spouse is not eligible for compassionate
appointment.
2. In the reference 5th cited the President, Andhra Pradesh Non-Gazetted
Officer's Association has requested for a clarification whether the compassionate
appointment may be considered to one of the dependent married daughters when
the deceased Government employee was having married daughters more than one.
3. It is clarified that the policy of the Government is to provide compassionate
appointment to the dependents of deceased Government employees to help the
family in distress and accordingly if the deceased government employee was having
more than one dependent married daughter and when the spouse of the deceased
Government employee is not willing to avail the compassionate appointment, one of
the dependent married daughters may be considered for compassionate
appointment, subject to eligibility as per the scheme of compassionate appointment.
B. ARAVINDA REDDY
SECRETARY TO GOVERNMENT (SER.)
To
The All Departments of Secretariat.
The All Heads of Departments ..
All District District Collectors.
// Forwarded by order //
SECTION OFFICER
[224]
GOVERNMENT Of ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
MEMO.NO.140733/SER.A/2003-1, DATED:14-11-2003.
Sub:- Public " Services - Compassionate appointment - Compassionate
appointments to the dependents of deceased Government
employees - Certain clarification - Issued.
Ref: - 1. G.O.Ms.No.687, G.A.(Ser.A) Department, dt.3-10-1977.
2. G.O.Ms.No.612, G.A.(Ser.A) Department, dt.30-10-1991.
***
In the G.O. first cited, orders were issued on the Scheme of
Compassionate appointment to the dependents of deceased Government
employees. Among others, it is mentioned that the candidates eligible for
appointment under this measure shall be the spouse of the deceased
Government servant or the dependent children of the deceased Government
servant who died in harness, there being no other earning member in the family.
Further instructions were issued in the G.O. second cited, among others, that
where the deceased employee does not have any male child but leaves' behind
him a married daughter and an unmarried minor daughter, the choice of
selection of one of them for appointment under the social security scheme shall
be left to the mother."
2. It is brought to the notice of the Government, that the Compassionate
appointments “are not being" considered for the female dependent children of
the deceased Government Employee, when the male child is available and
certain discrimination is shown between the male child and the female child
considering the Compassionate appointment. The objective of "the Scheme of
Compassionate Appointment to the' dependents' of deceased" Government
employee is to provide immediate relief to the family of the deceased, in
distress. Under the scheme ordered in the G.O. first cited, the
Spouse/Son/Daughter of the deceased Government employee shall be
considered for Compassionate appointment. "
3. Government direct that the Compassionate appointment to the
dependents of the deceased Government employee shall be, considered either
to spouse, son or daughter. In case, if the wife of the deceased Government
employee Is not inclined to take appointment on compassionate grounds or not
qualified for the appointment, the 'choice of selecting one of her dependent children'
either son or daughter, shall vests with her (the wife of the deceased Government
employee). B. ARAVINDA REDDY
SECRETARY TO GOVERNMENT (SER.)
To
All Departments of Secretariat. All
Heads of Departments.
All District Collectors.
Copy to:
All Service Sections in General Administration Department.
// Forwarded by order //
SECTION OFFICER
[225]
GOVERNMENT OF ANDHRA PRADESH GENERAL
ADMINISTRATION(SER.G)DEPARTMENT
Circular Memo.No.41758/Ser.G/2006-2, Dated:19-07-2007.
Sub:-Public Services - Subordinate services - Providing compassionate
appointment to the dependent of the Government employee who
committed suicide while in service - Clarification - orders Issued.
Ref:- G.O.Ms.No.687, GA (Ser.A) Department, dt: 3.10.1977.
***
In the G.O. cited, orders were issued to provide compassionate appointment
to the dependent of the Government employee who died in harness while in service
as a social security measure. It has been represented to the Government by certain
dependents of Government employees who committed suicide for providing
compassionate appointment to them irrespective of cause of death.
2. The main object of the scheme of compassionate appointment is to provide
immediate relief to the family of the deceased Government employee who dies in
harness while in service by providing an alternate bread winner to the family of the
deceased employee. Government have considered that the plight of the family of a
deceased Government employee who died by committing suicide while in service
would be the same as that of the family of a deceased Government employee who
died in harness. Therefore, Government have decided to extend the benefit of
compassionate appointment to the dependent of Government employee who
commits suicide.
3. Government, after careful examination of the matter, hereby direct that
compassionate appointment shall be provided, in accordance with the existing
instructions on the scheme of compassionate appointment to the dependents of the
Government employee who committed suicide while in service. All the existing
instructions and provisions of the compassionate appointment shall be applicable to
the cases of compassionate appointment of the dependent of Government
employee who commit suicide while in service.
4. These orders shall come into force with immediate effect prospectively and
the old cases shall not be reopened.
J.HARINARAYAN
CHIEF SECRETARY TO GOVERNMENT
To
All Departments of Secretariat
All Heads of Departments
All District Collectors
All District Judges.
The Commissioner, Employment & Training, Hyderabad.
The Registrar, High Court of Andhra Pradesh, Hyderabad.
[226]
All Employment Officers in the State.
The Secretary AP.Public Service Commission, Hyderabad.
The Registrar, AP.Administrative Tribunal, A.P.Hyderabad.
Copy to:
The Director General, Employment & Training, New Delhi.
The Ministry of Home Affairs, New Delhi.
The Ministry of Labour & Employment.
(Department of Employment) New Delhi.
The Accountant General, Andhra Pradesh, Hyderabad.
The Pay & Accoutns Officer, AP. Hyderabad.
The GA(OP.I/SC.A) Department.
The Finance(PC.III ) Department.
The Law (E) Department.
P.S to Chief Secretary.
P.S.to Secretary(Ser).
SF/SCs.
// Forwarded : By Order //
SECTION OFFICER.
[227]
GOVERNMENT OF ANDHRA PRADESH GENERAL
ADMINISTRATION(SER.G)DEPARTMENT
Memo.No.2953/Ser.G/2007-1, Dated:1-08-2007.
Sub:- Compassionate appointment - Allegations of corruption and
misuse of powers while making compassionate appointments to
the dependents of deceased Government employees -
Instructions - Reiterated.
Ref:- 1) G.O.Ms.No.687, G.A.(Ser.A) Dept., dated 3.10.1977.
2) Govt. Memo.No.618/Ser.A/78-11, dated 17.12.1979.
3) Govt.Memo.No.535/Ser.A/91-1, dated 31.7.1991.
4) G.O.Ms.No.400, G.A.(Ser.A) Department read with Cir. Memo.
NO.88699/Ser.G/2006, dated 7.12.2006.
***
Government have introduced the scheme of compassionate
appointment, with a view to provide permanent relief to the deserving bereaved
members of the family of the deceased Government employees, vide
G.O.Ms.No.687, G.A.(Ser.A) Department, dated 3.10.1977. The main objective
in having the scheme is to see that the family of the deceased Government
servant is not thrown out on the streets, immediately after his death. The
compassionate appointments would not be made as a matter of right.
2. Instructions have already been issued vide Memo. No.618/Ser.A/78-11,
dated 17.12.1979 that if the person seeking employment can declare that no
other member in the family is earning. In case, the declaration is found
defective at a later date, his/her services are liable to be terminated besides
any other action that would be taken under the Law. And according to the
instructions issued in Memo.No.535/Ser.A/91-1, dated 31.7.1991, it is for the
appointing authority/ the District Collector to declare whether the family or
dependents of the deceased employees are able to secure livelihood based on
various sources of income and properties available with the Government
deceased employee's family and to consider the applications for appointment
on merits of each case.
3. Further, according to orders issued in G.O.Ms.No.4OO, G.A.(Ser.A)
Department, dated 12.9.96 read with Circular Memo.No.88699/Ser.G/2006,
dated 7.12.2006, no application for relaxation of any of the conditions stipulated
under the scheme shall be accepted by the Government as a matter of policy.
4. In spite of detailed instructions issued on the subject, certain irregularities in
compassionate appointments have come to the notice of the Government. It
has been decided to reiterate the said instructions. Accordingly while reiterating
the instructions issued in the references cited, the Departments of Secretariat,
Heads of Departments and Collectors are requested to strictly follow the said
[228]
instructions and to ensure that all the appointing authorities follow them
scrupulously.
DR. P.KRISHNAIAH,
SECRETARY TO GOVERNMENT (SER).
To
All the Departments of Secretariat.
All the Heads of the Departments.
All District Collectors.
Copy to:
P.S.to Secretary (Services)
P.A. to AddI.Secy.(ser)
SF/SC.
//Forwarded : By Order//
SECTION OFFICER
[229]
GOVERNMENT OF ANDHRA PRADESH GENERAL
ADMINISTRATION(SER.G)DEPARTMENT
Memo.No.23327/Ser.G/2007-2, Dated:19-09-2007.
Sub:- Compassionate appointments - Warangal District -
Compassionate appointment to Married son - Clarification -
Issued.
Ref:- From the District Collector, Warangal, Lr.Rc.No.A7/ 7596/ 2006,
Dated: 19.4.2007 & 1.6.2007.
***
The attention of the Collector, Warangal is invited to the reference cited and
hereby clarified that the married son who is the legal heir of the deceased
Government servant may be considered for the compassionate appointment, there
being no other earning member in the family as per G.0.Ms.No.687, G.A. (Ser.A)
Department, dated 3.10.1977, provided he is dependent on the deceased
Government employee and subject to satisfying, the other conditions and
instructions issued or the scheme from time to time.
DR. P.KRISHNAIAH,
SECRETARY TO GOVERNMENT (SER).
To
The Collector,
Warangal district.
Copy to:
All Departments in Secretariat,
All Heads of Departments
All District Collectors
SF/SC.
//Forwarded : By Order//
SECTION OFFICER
[230]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
Memo.No.3731/Ser.A/2002-3, Dated:11-12-2003.
Sub:- Public Services - Compassionate appointments - Compassionate
appointment to the spouse of the deceased Government employee -
Certain orders issued.
Ref:-1.G.O.Ms.No.687, G.A.(Ser .A) Department, dated 3-10-1977.
2.Cir. Memo.No.618/Ser.A/78-11, G.A.(Ser.A) Deptt., dt.17-12-1979.
3 .Memo.No.2047/Ser.A/83-1, G.A.(Ser.A) Deptt., dt.10-10-1983.
4.G.O.Ms.No.349, G.A.(Ser.A) Deptt., dt.12-6-1986.
5.G.O.Ms.No.165, G.A.(Ser.A), Deptt., dt.20-3-1989.
6. Memo.No.1094/Ser.A/92-1, G.A.(Ser.A) Deptt., dt.23-12-1992.
7 .G.O.Ms.No.59, G.A, (Ser.A) Deptt., dt.5-2-1993.
8. Cir.Memo.No.60681/ Ser.A/2003-1, G.A.(Ser.A) Deptt., dt.12-8-2003.
***
Under the scheme of compassionate appointment to the dependents of
deceased Government employees, the compassionate appointment may be
considered to the spouse/son/daughter, who were dependent on the deceased
Government employee when there is no earning member in the family of the
deceased employee. Instructions were issued from time to time on compassionate
appointment to the spouse of deceased Government employee duly relating the
upper age limit to consider her for compassionate appointment. In most of the cases,
the spouses of the deceased Government employees were at the age of above 40
years, and early 50s. The age limits for the appointment the public service are
governed by A.P. State and Subordinate Service Rules. Certain age concessions
were given, over and above, to the age limits to the protected groups of society
(Scheduled caste/ Scheduled Tribe/ Backward Classes/ Physically Handicapped
Persons) including the women in distress. By taking all these age concessions into
consideration, the upper age limit for appointment to the Public service is fixed at 45
years. Keeping this in view, it is decided to follow the upper age limit of 45 years for
compassionate appointment to the Spouse of the deceased Government employee.
After, Careful consideration, Government direct that the upper age limit of 45
years as on 1st July of the year in which the application is made, provided the
application for compassionate appointment is made within one year after the death
of the employee, shall be followed for the compassionate appointment to the
spouse of the deceased Government employee. In case, if the spouse of the
deceased Government employee is above 45 years of age, ex-gratia amount as
per orders issued in, G.O.Ms.No.59, General Administration (Ser.A) Department,
dated 5-2-1993 shall be paid.
B.ARAVINDA REDDY
SECRETARY TO GOVERNMENT(SER.)
[231]
To
The All Departments of Secretariat.
The All Heads of Departments.
All District Collectors. ,
All District Judges. . ,.
All Chief Executive Officers, Zilla Praja Parishad, Andhra Pradesh
Copy to
The Health Medical & Family Welfare Department:
SF/SC.
//Forwarded : By Order//
SECTION OFFICER
[232]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
Memo.No.59011/Ser.G/2004-1, Dated:3-6-2004.
Sub:- Public Services · Compassionate appointments - Compassionate
appointment to the spouse of the deceased Government employee
- Orders modified and issued.
Ref:-1. G.O.Ms.No.687, G.A. (Ser.A) Department, Dated 3-10-1977.
2. Cir.Memo.No.618/Ser.A/78-11,G.A.(Ser.A) Deptt., dt.17-12-1979.
3. Memo.No.2047/Ser.A/83-1,G.A.(Ser.A) Deptt. dated 10-10-1983.
4. G.O.Ms.No.349,G.A.(Ser.A) Dept., dated 12-6-1986.
5. G.O.Ms;No.165, G.A.(Ser.A) Deptt., dt.20.3.1989.
6. Memo.No.1094/Ser.A/92-1, G.A.(Ser.A) Dept. dt.23-12-1992.
7. G.O.Ms.No.59, G.A.(Ser.A) Dept., dt.5-2-1993.
8. Cir.Memo.No.60681/Ser.A/2003-1,G.A.(Ser.A)Deptt.,dt.12-8-2003.
9. Cir. Memo.No.3731/Ser.Aj2002-3, dated 11.12.2003.
***
Under the scheme of compassionate appointment to the dependents of
deceased Government employees, the compassionate appointment may be
considered to the spouse/son/daughter, who were dependent on the deceased
Government employee, when there is no earning member in the family of the
deceased employee. Instructions were issued from time to time on
compassionate appointment to the spouse of deceased government employee,
duly relaxing the upper age limit to consider her for compassionate appointment.
In most of the cases, the spouses of the deceased Government employees were
at the age of above 40 years, and early 50s. The age limits' for the appointment
to· the public service are governed by A.P. State and Subordinate Service Rules.
Certain age concessions were given, over and above, to the age limits to the
protected groups of society (Scheduled caste/ Scheduled Tribe/Backward
classes/ Physically Handicapped Persons) including the women in distress. By
taking all these age concessions into consideration, the upper age limit for
appointment to the public service is fixed at 45 years. Keeping this in view, it is
decided to follow the upper age limit of 45 years for compassionate appointment
to the spouse of the deceased Government employee.
After careful consideration, Government direct that the upper age limit of
45 years shall be reckoned as on the date of submission of application,
provided the application for compassionate appointment is made within one year
[233]
after the death of the employee. In other words, the spouse of the deceased
Government servant should not have crossed 45 years of age as on the date of
submission of application for compassionate appointment. In case, if the spouse
of the deceased Government employee is above 45 years of age, ex-gratia amount
as, per orders issued in G.O.Ms.No.59, General Administration (ser.A)
Department, dated 5.2.1993 shall be paid.
. B.ARAVINDA REDDY,
· SECRETARY TO GOVERNMENT.
To
All Departments of Secretariat.
All Heads of Departments.
All District Collectors.
All District Judges.
All Chief Executive Offices.
Zilla Praja Parishad ,
Copy to:
The Health, Medical arid Family
Welfare Department.
Sf/SC.
//Forwarded : By Order//
SECTION OFFICER
[234]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
Memo. No. 42502/Ser. G/2006-3, Dated : 13-10-2007.
Sub: P.S. - Scheme of compassionate appointments to the dependents of
the deceased State Govt. employees - Delays in processing cases -
Avoidance - Further Instructions - Issued.
Ref: 1. G.O.Ms.No.427,GA (Ser.A) Department, dt:1.7.1991.
2. G.O.Ms.No.533, GA (Ser.A) Department, dt: 5.9.1991.
***
In the G.O first cited, Government issued orders, as the nodal authority the
District Collector will monitor all compassionate appointment cases and
empowering for creation of five (5) supernumerary posts in a financial year, when
there are no vacancies in any of the departments in the concerned districts for
providing compassionate appointments to the dependents of deceased
Government employees. It was also instructed therein that in case of necessity for
creation of supernumerary posts over and above five (5) in a financial year, the
Collector of the concerned district shall approach the Government in the
concerned administrative department for creation of vacancies indicating the
number of applications pending in various departments.
2. In the G.O. second cited, instructions were issued to all the Heads of
Department in the twin cities of Hyderabad and Secunderabad refer the
compassionate appointment cases to G.A (IC) Department for allotment of eligible
candidates and for creation of supernumerary posts.
3. It has been brought to the notice of the Government by Service Associations,
there are delays in giving compassionate appointments causing severe distress to
the aggrieved families and the Service Associations have requested for speedy
compassionate appointments at district level when vacancies are not available in
parent department.
4. The District Collectors/HODs are requested to ensure that these cases are
given top priority and appointments are made as quickly as possible. They are
also requested to adhere to the rules and guidelines framed in the matter by the
Government while processing the appointments under compassionate grounds.
DR. P.KRISHNAIAH,
SECRETARY TO GOVERNMENT (SER).
To
All District Collector s in the State.
All Heads of Departments in the State.
Copy to:
All Departments of Secretariat.
G.A (Service Welfare.II) Department
(w.r.to D.O.Lr.No.148727/SW .II-A 1/2005-21, dt: 11.9.2007)
P.S. to Secretary (Ser)
SF/SCs
//Forwarded : By Order//
[235]
SECTION OFFICER
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Compassionate Appointments - Appointment to the post of
Panchayat Secretary on contract basis to the dependents of Government
Employees who retired on Medical Invalidation with the left over service of 5
years from the date of Issue of Medical Invalidation Certificate - Orders -
Issued.
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
G.O.Ms.No.251 Dated : 28-8-2004.
Read the following:-
1. G.O.Ms.No.504, G.A.(Ser.A) Department, dated 30.7.1980.
2. G.O.Ms.No.309, G.A.(Ser.A) Department, dated 4.7.1985.
3. G.O.Ms.No.202, G.A.(Ser.A) Department, dated 27.4.2002.
4. G.O.Ms.No.203, G.A.(Ser.A) Department, dated 27.4.2002.
5. G.O.Ms.No.305, G.A.(Ser.A) Department, dated 17.7.2002.
6. G.O.Ms.No. 44, G.A.(Ser.A) Department, dated 17.2.2003.
****
In G.Os 1st and 2nd read above, orders were issued that the benefit of
compassionate appointments should hereafter be confined to the cases where
Government servants retire on medical grounds five (5) years before attaining
the age of superannuation irrespective of the age of superannuation prescribed
for the posts and services.
2. In G.Os 3rd, 4th and 5th read above, orders were issued dispensing with
the Scheme of compassionate appointment to the dependents of Government
employees who retired on medical invalidation, consequent to the judgement
dated 12.10.2001 in W.P.No.13489/2000 and batch of High Court of Andhra
Pradesh wherein it is held that the scheme is unconstitutional and violative of
Article 16 of Constitution of India.
3. In the G.O. 6th read above, orders were issued for appointment to the
post of Panchayat Secretary to the dependants of Government employees who
retired from service on medical invalidation before 27.4.2002.
4. Several representations were received from the Government employees
who retired on medical invalidation, Joint Action Committee for Employees,
Teachers and Workers, Andhra Pradesh, the members of the Legislative
Assembly and also references from the District Collectors requesting to
consider the compassionate appointment to the dependents of State
Government employees retired on Medical Invalidation duly reckoning the left
over service from the date of issue of medical invalidation certificate instead of
reckoning the date of left over service of 5 years from the date of receipt of the
proposal by the District Collector to place before the District Level Committee.
5. Government after careful consideration hereby direct that the dependents
of Government employees who retired from service on Medical Invalidation and
[236]
whose cases could not be considered by 27-4-2002 be considered for
appointment to the post of Panchayat Secretary on contract basis in terms of
the orders issued in the G.O. 6th read above, taking into consideration the left
over service of 5 years from the date of issue of Medical Invalidation Certificate.
The District Collectors are requested to place the proposal before the District
level Committee of Officers constituted in G.O.Ms.No.214, G.A (Ser.A)
Department dated:9-6-1998 to consider the appointments to the post of
Panchayat Secretary on contract basis.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
SATISH CHANDRA,
SECRETARY TO GOVERNMENT (SER).
To
The P.R&R.D. Department.
All Departments of Secretariat.
All Heads of Departments.
All District Collectors.
All Chief Executive Officers,
Zilla Praja Parishad,
Andhra Pradesh.
Copy to :
The Finance Department.
The law(E) Department.
Sf/Sc
//Forwarded : By Order//
SECTION OFFICER
[237]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
Cir.Memo. No. 155498/Ser.G/2004-1, Dated : 27-11-2004.
Sub:- Compassionate Appointments to the dependents of deceased
Government employees to the posts of Watchman and Chowkidars
etc., in category (3) in A.P.Last Grade Service Rules – Instructions-
Issued.
Ref:- l.G.O.Ms.No.687, G.A.(Ser.A) Department, dated: 3-10-1977.
2.Govt.Memo.No.618/Ser.A/78-11,G.A.(Ser.A) Dept., dt:17-12-1979.
3.G.O.Ms.No.349, G.A.(Ser.A)Department, dated: 12~6-1984.
4.G.O.Ms.No.165, G.A.(Ser.A) Department dated: 20-3-1989.
5.G.O.Ms.No.565, G.A.(Ser.A) Department dated: 24-10-1992.
***
As per Annexure-I to rule 5 (a) of Andhra Pradesh Last Grade Service
Rules, the following are the qualifications prescribed for the post of Watchman
and other posts specified in category (3) under rule 2 of the said rules :
(i) Must have passed Vth Class or its equivalent examination.
(ii) Must be an Ex-Serviceman or must have been trained in Civil
Defence or as a Home Guard.
(iii) Must be able to ride a Bicycle.
2. In para 3(1) of G.O. 3rd cited, it has been directed that, the cases of
appointment of dependents (spouse/son/un-married daughter) of the deceased
Government employee to the posts included in the A.P.Last Grade Service
involving relaxation of age, educational qualifications etc., as contemplated in
Memo.No.2047/Ser.A/83-1 G.A.(Ser.A) Department, dated:12-10-1983 need
not be referred to Government in future and the appointing authority has been
authorised to make purely temporary appointments in the above cases and the
regular appointments in these cases would however, be made only after the
relevant rules wherever necessary are relaxed in favour of the concerned
individuals by the concerned Head of the Department.
3. It has been brought to the notice of the Government that, in cases of
Compassionate appointments to the dependents of deceased Government
employees, the dependents are not being considered for appointment to the post
of Chowkidars/Watchman and other posts specified in category (3) in rule (2) of
A.P.Last Grade Services, due to the requirement of the qualification at item(ii) in
para (2) above, viz., must be an Ex-Serviceman or must have been trained in
Civil Defence or as a Home Guard, though orders were issued in G.O. third
cited, to consider relaxation in respect of age, educational qualifications etc., in
respect of compassionate appointments of the dependents of deceased
Government employees to the posts in A.P.Last Grade Service.
4. All the Departments of Secretariat, all the Head of the Departments, all
the District Collectors and all the Appointing Authorities are therefore, permitted
to consider the dependents of deceased Government employees who die in
[238]
harness while in service, for appointment on compassionate grounds to the
posts of Watchman/Chowkidars and other posts specified in category (3) in rule
(2) of A.P.Last Grade Service Rules also wherever necessary though such
dependents of deceased Government employees do not possess the
qualification viz., "Must be an Ex-serviceman or must have been trained in Civil
Defence or as a Home Guard" as prescribed at item (ii) under Column (3) for the
said posts in the Annexure-I to Rule 5 (a) of the said rules, in terms of the orders
issued at para 3(1) of G.O. 3rd cited.
5. They shall however provide Home guard training through the concerned
District Superintendent of Police/Commissioner of Police of the respective
Districts or civil defence training at Dr.Marri Chenna Reddy Human Resource
Institute of Andhra Pradesh, Hyderabad, to the dependents of the deceased
Government employees who are appointed on compassionate grounds to the
post of Watchman/Chowkidar and other posts specified in the category (3) in
rule 2 of A.P.Last Grade Service· Rules immediately after their appointment.
6. The Director General, Dr.Marri Chenna Reddy Human Resource
Development Institute of Andhra Pradesh, Hyderabad and all the
Superintendents of Police/Commissioners of Police shall make necessary
arrangements to impart Civil Defence and Disaster Management Training/Home
Guard Training as the case may be to the dependents of deceased Government
employees who are appointed on compassionate grounds to the post of
Watchman/Chowkidar and other posts specified in the category (3) in rule (2) of
A.P.Last Grade Service Rules, as and when such candidates are referred to
them for training by the concerned Appointing Authorities.
SATISH CHANDRA,
SECRETARY TO GOVERNMENT (SER).
To
The Director General,
Dr.Marri Chenna Reddy HRD Institute of A.P., Hyderabad.
All the Departments of Secretariat.
All the Head of Departments.
All the District Collectors/District Superintendent of Police/
The Commissioner of Police, Visakhapatnam/Vijayawada/
Hyderabad/Cyberabad, Hyderabad.
SF/SC.
//Forwarded : By Order//
SECTION OFFICER
[239]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Compassionate Appointments – Ex-gratia in lieu of
Compassionate Appointment to the dependents of deceased Government
employees - Enhancement of ex-gratia amount - Orders - Issued.
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
G.O.Ms.No.166 Dated : 31-3-2005
Read the following:-
l. G:O.Ms.No.59, G.A.(Ser.A) Department, dated:5-2-1993.
2. From the A.P. Secretariat Employees Association representation
dated:30-7-2003 .
***
In the G.O. first read above, orders were issued for payment of ex-gratia
amount, only in cases of death in harness and where the family has no other earning
member in the family and no suitable person for appointment under the scheme of
compassionate appointment is available. The children should be minors and the
spouse or any other dependent does not avail compassionate appointment.
The A.P. Secretariat Employees Association in their representation second
read above requested for enhancement of the amounts of ex-gratia being
sanctioned is very meager.
The Government after careful consideration decided to enhance the ex-gratia
amount as indicated below:
Class-IV Employees - Rs.40,000/-
Non-Gazetted Officers - Rs.60,000/-
Gazetted Officers - Rs.80,000/-
This orders issued with the concurrence of Finance (Pen.I) Department vide
their U.O.No.8544/140/A2/Pen.I/2005, Dated:-30-3-2005.
SATISH CHANDRA,
SECRETARY TO GOVERNMENT (SER).
To
All Departments of Secretariat.
All Heads of Departments.
All District Collectors.
Copy to:·
The Finance (Pen-!). Department.
The Accountant General, A.P. Hyderabad.
The Pay & Accounts Officer, A.P., Hyderabad.
The President, A.P. Secretariat Employees Association, Hyderabad.
SF/SC
//Forwarded : By Order//
SECTION OFFICER
[240]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
Memo.No.28967/Ser.G/2004-1, Dated : 5-6-2004.
Sub: - Compassionate appointments to the dependents of the deceased
Government employees - Compassionate appointment to the
widow of the deceased Government employees - Further
instructions - Issued.
Ref:-1) Memo.No.618/Ser.A/78-9, G.A.(Ser.A)Dept., dt.17.12.1979.
2) Memo.No.1345/Ser.A/87-4, G.A. (Ser.A) Dept. dt.30.11.1987.
3) From the Collector, Hyderabad district Lr.No.A4/2653/2003,
dated 1.3.2004.
4) From the Collector, Hyderabad district, Lr.NO.A4/1971/2004,
dated 31.3.2004.
5) From the Collector, Hyderabad district Lr.No.A4/9092/2003,
dated 6.4.2004.
6) From the Collector, Hyderabad district, Lr.No.A4/2653/2003,
dated 21.4.2004.
***
Under the scheme of compassionate appointments to the dependents of
deceased Government employees, if the dependent happens to be a women,
she can be considered for appointment nearer to the place where she would
find it secured to live, as per the clarifications issued in the Memo. 1 st cited. In
most of the cases, such women are submitting representations for
compassionate appointment in the offices located at a particular area.
Government reviewed the existing instructions and decided to allow the
concession only to the widow of deceased Government employee for
compassionate appointment at a place where she feels secured.
Accordingly the following further instructions are issued in regard to
compassionate appointment to the widow of deceased Government employee.
1) At the native district of such women.
2) At the place of working of the deceased Government employee.
3) In any district according to the choice of the widow of the Government
employee.
4) The compassionate appointments shall be strictly as per the
percentage fixed for local or non local categories of posts under the
Andhra Pradesh Public Employment (Organisation of Local Cadre
and Regulation of Direct Recruitment) Order, 1975.
5) The supernumerary posts created, in accordance with orders issued
in G.O.Ms.No.427, General Administration (Ser.A) Department,
dated 1.7.1991 shall be adjusted against the regular vacancies arose
either in the same department or in any department at District Level or
[241]
at Offices of Heads of Departments/Secretariat as the case may be.
The supernumerary posts created for compassionate appointments
shall not be continued indefinitely.
B.ARAVINDA REDDY,
SECRETARY TO GOVERNMENT.
To
All Heads of Department.
All District Collectors.
All Departments of Secretariat.
Copy to SF/Sc.
/ / forwarded by order / /
SECTION OFFICER
[242]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Compassionate appointment to the dependents of deceased
Government employees - Regularisation of services from the date of acquiring the
qualification fully - Amendment - Issued.
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
G.O.Ms.No.151 Dated: 22-6-2004
Read the following:-
1. G.O.Ms.No.612, G.A.(Ser.A) Department, dated 30.10.1991.
2.G.O.Ms.No.577, G.A.(Ser,A) Department, dated 29.10.1993.
3 G.O.Ms.No.969, G.A. (Ser.A) Department, dated: 27-10-1995
4.G.O.Ms.No.60, G.A.(Ser.A) Department, dated 11.2.1997
***
ORDER :-
Under the scheme of compassionate appointment to the dependents of the
deceased Government employees, the spouse/ son/ daughter may be considered
for compassionate appointment to the post of Junior Assistant or to a post whose
scale of pay is equal to Junior Assistant or to a lower post. Where the dependent is
not fully qualified, he or she can be considered for compassionate appointment
subject to acquiring qualification. As per the orders in force, the services of the
person appointed on compassionate grounds shall be regularised from the date of
initial appointment even though he or she acquires qualification at a later date within
the allowed time.
2. According to Rule 12 of A.P. State and Subordinate Service Rules, the person
to be appointed to the Public Service by direct recruitment shall possess the
requisite qualification for the post to which he or she is appointed. The
Compassionate appointment is by direct recruitment. The orders issued in the G.O.
fourth read above are contrary to the above rule position. In several cases, the inter-
se-seniority could not be finalised as the persons appointed on compassionate
grounds subject to acquiring such qualification, are acquiring the qualification at a
much later date. Whereas the persons appointed as per Rules by other methods of
appointment namely: by direct recruitment and by promotion/by transfer are fully
qualified. Keeping this in view, the orders issued in the G.O. fourth read above have
been reviewed and it is decided to consider the regularisation of services of the
persons appointed on compassionate grounds and subject to acquiring qualification,
only from the date of acquiring the qualification fully for the post to which they have
been appointed.
3. Accordingly, the following amendment is issued to G.O.Ms.No.60, G.A.
(Ser.A) Department, dated:11-2-1997.
AMENDMENT
In the said G.O., in paragraph 5, for the words "from the date of initial
[243]
appointment", the following words shall be substituted namely:-
"from the date of acquiring such qualification fully".
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
B.ARAVINDA REDDY,
SECRETARY TO GOVERNMENT.
To
All the Departments of Secretariat.
All Head of Departments.
All District Collectors.
All District Judges.
/ / forwarded by order / /
SECTION OFFICER
[244]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.A) DEPARTMENT
Circular Memo No.46614/Ser.A/2005-1, Dated:27-05-2005.
Sub:- Public Service - Method of appointment to various categories of
posts - Appointments in accordance with special service Rules and
implementation of the rule of reservation including for Local and
Non local candidates - Maintenance of the registers indicating the
roster points - Instructions - Issued.
***
The appointments to Public Service are made (a) By Direct recruitment
(b) By promotion (c) By transfer and (d) On contract basis. The method of
appointment is prescribed in the special service rules governing the posts. The
appointment shall be strictly in accordance with the methods prescribed in the
rules. In case of direct recruitment, the selections and recruitment should be
through the respective recruiting agency. The minimum percentage earmarked
for direct recruitment is 30% of the total cadre strength of the posts.
2. In making direct recruitment, the rule of reservation shall be followed as
per the roster points indicated in rule 22 (2) (e) of A.P. State and Subordinate
Service Rules. The recruitment should be as per the percentage prescribed for
the local candidates in accordance with the Andhra Pradesh Public
Employment, (Organisation of local cadres and regulation of direct recruitment)
Order, 1975, also called the Presidential Order on Six Point Formula vide G.O.
Ms.No.674, G.A.(SPF-A) Department, dated 20.10.1975. According to para-8 of
the Presidential order, the reservation in the matter of direct recruitment shall be
made as per the percentage prescribed for the local candidates. The percentage
of reservation is as follows:-
a) 80% of the posts to be filled by direct recruitment shall
be reserved for the local candidates, in respect of the
category of posts belonging to lower division clerk or
equivalent category or lower than that of lower division
clerk.
The remaining 20% of the posts shall be filled by
open competition wherein the local and non local
candidates can compete.
b) 70% of the posts to be filled by direct recruitment shall be
reserved for the local candidates in respect of the category of
posts which are above the lower division clerk and all other
non-gazetted category posts.
The remaining 30% of the posts should be
filled by open competition wherein the local
and non local candidates can compete.
[245]
c) 60% of the posts to be filled by direct recruitment, in respect of the
categories, Mandal Revenue Officers, Assistant Executive
Engineers, Assistant Agricultural Officers, Motor Vehicle Inspectors
and Inspector of Police, should be filled by the local candidates. The
direct recruitment to the posts of Inspector of Police and Motor
Vehicle Inspectors is dispensed with.
The remaining 40% of the posts should be filled by
open competition wherein the local and non local
candidates can compete.
3. In G.O.Ms.No.763, G.A.(SPF-A) Department, dated 15-11-75, G.O.Ms.No.8, G.A.
(SPF-A) Department, dated 8-1-2002 and in G.O.Ms.No.124, G.A.(SPF-A)
Department, dated 07-03-2002, instructions were issued about the procedure to be
followed in making the selections for the recruitment to the local candidates and to
the unreserved vacancies. "The unreserved vacancies" shall mean the over and
above percentage of vacancies prescribed for the local candidates. This unreserved
vacancies are open to the both local and non local candidates. In the unreserved
vacancies, even the local candidates can also be selected. While making the
selections as per the percentage prescribed for the local candidates and for the
unreserved vacancies, the rule of reservation as per the roster points prescribed
under rule 22 (2) (e) of A.P. State and Subordinate Service Rules shall be
implemented. In making selections, the unreserved vacancies which are open to all
(local and non local candidates) shall be finalized before making selections for the
local candidates as per the prescribed percentage.
4. In making the direct recruitment the percentage prescribed in the Presidential
Order (Six Point Formula) for the local candidates and for the unreserved (both Local
and Non-local) vacancies, respective points shall be maintained. The unreserved
vacancies to which both local and non-local candidates can compete shall be filled
up first before making selections for the local candidates as per the percentage. A
clear cut off line should be drawn between unreserved (both local and non-local) and
the vacancies meant for local candidates. The recruitment should be strictly in
accordance with percentage duly following the rule of reservation (as per rule 22 (2)
(e) of A.P. State and Subordinate Service Rules). The un- filled unreserved (both
local and non-local) vacancies and the vacancies for the local candidates as per the
prescribed percentage shall be filled in the next recruitment. To illustrate for
appointments to the post of Junior Assistants the roster points for unreserved and
local candidates vacancies which is 20 : 80 as indicated in the Annexure, shall be
followed. All Departments are already maintaining Registers, containing roster points
for posts having some element of direct recruitment. In such Registers, the
Departments should clearly mention against each roster point whether it is meant for
unreserved or for locals only as illustrated in the Annexure. The Departments should
also mention against each roster point, method of appointment. The Departments
shall strictly adhere to provisions of Presidential Order while filling roster points
meant for direct recruitment and that, each roster point meant for locals shall go to
locals only.
5. The selection of candidates for the unreserved (both local and non-local
candidates) and for local candidates should be strictly as per merit duly following
[246]
rule of reservation. In the vacancies meant for local candidates, only local
candidates should be selected and appointed.
6. Compassionate appointments are made to the dependents of the
deceased Government employees and also to the dependents of the general
public who were killed in extremist violence. Such appointments shall be treated
as direct recruitment and the rule of reservation and also the percentage
prescribed for the local and unreserved (both local and non-local) candidates as
per the Presidential Order shall be followed.
7. In case of compassionate appointments to the dependents of deceased
Government Employees, the dependents can be considered for compassionate
appointment at the local area to which the applicant belongs as a local candidate,
or at the place of working of the deceased employee as per the choice of the
applicant. In case the applicant is a local candidate at the place of working of the
deceased employee, the applicant should be considered as a local candidate,
otherwise the applicant should be treated as a non-local candidate for the
unreserved vacancy only.
8. The Departments of Secretariat, the Heads of Departments and all the
District Collectors are requested to ensure that the above instructions are
complied with strictly.
MOHAN KANDA,
CHIEF SECRETARY TO GOVERNMENT.
To
All Departments of Secretariat.
All Heads of Departments.
All District Collectors.
/ / Forwarded by Order / /
SECTION OFFICER
[247]
ANNEXURE
(1) (2) (3)
ROSTER POINTS: Method of Appointment
Whether by direct recruitment
Or compassionate
appointment
Point 1 Unreserved (Both
Local and Non-
Local)
Point 2 -do-
Point 3 -do-
Point 4 -do-
Point 5 -do-
Point 6 -do-
Point 7 -do-
Point 8 -do-
Point 9 -do-
Point 10 -do-
Point 11 -do-
Point 12 -do-
Point 13 -do-
Point 14 -do-
Point 15 -do-
Point 16 -do-
Point 17 -do-
Point 18 -do-
Point 19 -do-
Point 20 -do-
Point 21 Locals
Point 22 -do-
Point 23 -do-
Point 24 -do-
Point 25 -do-
Point 26 -do-
[248]
Point 27 -do-
Point 28 Locals
Point 29 -do-
Point 30 -do-
Point 31 -do-
Point 32 -do-
Point 33 -do-
Point 34 -do-
Point 35 -do-
Point 36 -do-
Point 37 -do-
Point 38 -do-
Point 39 -do-
Point 40 -do-
Point 41 -do-
Point 42 -do-
Point 43 -do-
Point 44 -do-
Point 45 -do-
Point 46 -do-
Point 47 -do-
Point 48 -do-
Point 49 -do-
Point 50 -do-
Point 51 -do-
Point 52 -do-
Point 53 -do-
Point 54 -do-
Point 55 -do-
Point 56 -do-
Point 57 -do-
Point 58 -do-
[249]
Point 59 -do-
Point 60 -do-
Point 61 -do-
Point 62 Locals
Point 63 -do-
Point 64 -do-
Point 65 -do-
Point 66 -do-
Point 67 -do-
Point 68 -do-
Point 69 -do-
Point 70 -do-
Point 71 -do-
Point 72 -do-
Point 73 -do-
Point 74 -do-
Point 75 -do-
Point 76 -do-
Point 77 -do-
Point 78 -do-
Point 79 -do-
Point 80 -do-
Point 81 -do-
Point 82 -do-
Point 83 -do-
Point 84 -do-
Point 85 -do-
Point 86 -do-
Point 87 -do-
Point 88 -do-
Point 89 -do-
Point 90 -do-
[250]
Point 91 -do-
Point 92 -do-
Point 93 -do-
Point 94 -do-
Point 95 -do-
Point 96 Locals
Point 97 -do-
Point 98 -do-
Point 99 -do-
Point 100 -do-
MOHAN KANDA
CHIEF SECRETARY TO GOVERNMENT
[251]
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public Services - Appointment on contract basis - Appointment to the post in
A.P.Last Grade Service to the dependents of Government employees who
retired from service on Medical Invalidation before 27.4.2002 - Further Orders
- Issued.
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
G.O.Ms.No.l00 Dated 3.3.2005
Read the following :-
1) G.O.Ms.No.202, G.A.(Ser.A) Department, dated 27.4.2002.
2)G.O.Ms.No.203, G.A.(Ser.A) Department, dated 27.4.2002.
3)G.O.Ms.No.305, G.A.(Ser.A)Department, dated 17.7.2002.
4)G.O.Ms.No.44, G.A.(Ser.A) Department, dated 17.2.2003.
5)G.O.Ms.No.198, G.A.(Ser.A) Department, dated 4.7.2003.
6)G.O.Ms.No.229, G.A.(Ser.A) Department, dated 2.8.2003.
7)G.O.Ms.No.251, G.A.(Ser.A) Department, dated 28.8.2004.
***
OR D E R:
In the G.Os 1st to 3rd read above, orders were issued dispensing with the
scheme of Compassionate appointment to the dependents of Government
Employees who retired on Medical Invalidation w.e.f. 27.4.2002. It is also
ordered that no compassionate appointments shall be made to the dependents
of Government employees who retired on Medical Invalidation after 12.10.2001
i.e., the date of judgment of the High Court of Andhra Pradesh in
W.P,No.13489/2000 and batch wherein it is held that the scheme of
compassionate appointment in medical invalidation cases is unconstitutional
and violative of Article 16 of Constitution of India.
2. In the G.Os 4th to 7th read above, orders were issued to consider
appointments to the posts of Panchayat Secretary (Category V) on contract
basis to the dependents of Government employees who retired on medical
invalidation before 27.4.2002, in respect of the candidates who possess the
academic qualification of Intermediate and in cases where the dependents who
do not possess the Intermediate qualification but possess only 10 th class
academic qualification, they may be considered for the appointments to the post
of Panchayat Secretary duly relaxing the Intermediate qualification. In cases
where the dependents possess the academic qualification below 10 th class,
exgratia payment shall be considered.
3. Several representations have been received with a request to consider
the dependents of Government Employees who retired on medical invalidation
and who possess the academic qualification below 10th class for appointment
to any of the posts in A.P. Last Grade Service instead of payment of ex-gratia
amount. The requests have been examined and Government decided to
consider the dependents of Government employees who retired on Medical
Invalidation before 27-4-2002 and who possess academic qualification below
[252]
10th class only for appointment to any of the category of the posts in A.P. Last
Grade Service on contract basis and on fixed pay.
4. Accordingly, Government direct that in partial modification of the orders
issued in G.O. fifth read above, the dependents of Government employees who
retired on medical invalidation before 27.4.2002 and who possess the academic
qualification below 10th class only shall be considered for appointment to any of
the posts in A.P. Last Grade Service on contract basis and on fixed pay of
Rs2,600/-( Rupees Two thousand and Six hundred only) per month. In cases
where the ex-gratia amount has already been disbursed in terms of orders
issued in G.O. 5th read above, the appointments on contract basis shall be
considered after the amount is refunded and remitted to the State exchequer by
the person concerned.
5. The appointments on contract basis to any of the post in the A.P. Last
Grade Service shall be as per Rule 9 of A.P. State and Subordinate Service
Rules. The terms and conditions for these appointments will be issued by the
Finance (SMPC) Department. The duration of these contract appointments shall
be for a period of one year which may be renewed.
6. This order issues with the concurrence of Finance (SMPC) Department
U.O.No.4279/166/A3/SMPC/05 dated 23.2.2005.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
SATISH CHANDRA,
SECRETARY TO GOVERNMENT (SER)
To
The Finance (SM PC) Department.
All Departments of Secretariat.
All Heads of Departments.
All District Collectors
/ /FORWARDED BY ORDER/ /
SECTION OFFICER
[253]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
Memo.No.154483/Ser.G /A1/2004-4, Dated: 27-4-2005.
Sub:- Public Service - Compassionate Appointment on Contract basis -
Appointment to the post in A.P. Last Grade Service to dependents of
Government employees who retired from service on Medical
Invalidation before 27-04-2002 - Orders issued -Terms & conditions -
Instructions issued.
Ref:- 1. G.O.Ms.No.l00, G.A. (Ser.G) Department, dt:3.3.2005.
2. Finance (SMPC) Department, U.O.No.7813/433/A3/SMPC/05,
dated: 19-04-2005.
***
In the G.O.1st cited orders were issued to consider the dependents of the
Government employees who retired on Medical Invalidation before 27-04-2002 and
who possess the academic qualification below 10 th class only, for appointment on
contract basis to any of the post in Andhra Pradesh Last Grade Service at a fixed
pay of Rs.2600 per month (Rupees Two thousand and six hundred only). At para-5
of the said G.O. it is stated that, the terms and conditions for these appointments will
be issued by the Finance (SMPC) Department.
In the reference 2nd cited, the Finance (SMPC) Department furnished the
terms and conditions for the above mentioned appointments on contract basis.
Accordingly, the terms and conditions for the appointments on contract basis as per
the orders issued in the G.O. 1st cited are annexed. The appointing authority
concerned are requested to take further necessary action while considering
appointments on contract basis.
SATISH CHANDRA
SECRETARY TO GOVERNMENT(SERVICES)
To
All Departments of Secretariat.
All Heads of Departments.
All District Collectors.
Copy to:
Finance(SMPC)Department .
II Forwarded : By Order II
SECTION OFFICER
[254]
TERMS AND CONDITIONS FOR CONTRACT APPOINTMENTS:
1. Reservation:- Since these appointments are on compassionate
grounds, no need to follow the Rule of Reservation.
2. Recruitment:- The appointing authority shall be responsible for the
contractual appointments made by him/her.
3. Conditions of appointment:- The appointment of a person on contract
basis shall be made under Rule 9 of A.P. State and Subordinate Service
Rules, 1996. A person appointed under Sub-Rule (a) of Rule 9 of A.P.
State and Subordinate Service Rules, 1996 shall not be regarded as a
member of the Service in the post to which he/she is appointed, is
included, and shall not be entitled by reason only of such appointment, to
any preferential right to any other appointment in that or any other service.
The department or the person appointed may revoke the contractual
appointments or discontinue the contract by giving one month's notice in
writing on either side. Further, it should be made explicit in the contract
that, without further action, discussion, notice or reference, this contract
would automatically cease to operate on lapse of the contract period, and
both parties will be discharged of their respective obligations and liabilities
without any formal or informal communication.
4. TENURE: Contractual appointments shall be made for a tenure not
exceeding one year or the balance period for which the relevant post has
been created, whichever is less. In the event of continuation of the
temporary post, the contractual appointment may be extended by the
appointing authority, from time to time, subject to the condition that the
work of the individual has been found to be satisfactory, subject further to
the condition that the total tenure of any contractual appointment,
including extension if any, shall not exceed three (3) years. At the end of
the contract period not exceeding three years, the contractual
appointment shall terminate automatically. Under no circumstances shall
the individual be given any further extension/re-appointment etc. beyond
a period of three years. If the concerned Department desires to continue
the temporary post for more time, and wishes to get it filled up, it shall
follow the procedure prescribed in this Government Order as in the case
of any fresh creation and filling up of a post. However, the contractual
appointees may be considered on par with other candidates for any fresh
contractual appointment against the same temporary post of any other
contractual appointment/regular recruitment, if eligible otherwise.
5. Eligibility criteria:- As per G.O.Ms.No.100, G.A.(Ser.G) Department,
dated 3.3.2005.
6. Emoluments:-_ As per G.O.Ms.No.100, G.A. (Ser.G) Department,
dated 3.3.2005, the contractual appointees will be given only
Consolidated Pay, and will not be entitled to any other allowances or
benefits such as DA, HRA, LTC., Medical Treatment/Reimbursement,
Pension etc. The expenditure on consolidated pay, and travel, shall be
debited to the relevant sub-detailed heads under head "010-salaries". All
[255]
departments shall submit all number statements for contractual
appointments on the same lines as they do for regular employees to
ensure that adequate budget provision is made to meet this cost.
7. Leave:- Persons appointed on contract basis will be entitled to casual
leave on par with regular employees in the Department. However, they
shall not be entitled to any other kind of leave such as E.L., H.P.L., Medical
Leave etc.
8. Headquarters and Transfer:- A person appointed on contract shall
report at the place of his/her posting at his/her own cost, which will be
treated as his/her headquarters. It shall be mandatory for the person to
reside at his/her official headquarters. His/her working hours shall be the
same as regular employees. Ordinarily, contractual appointees will not
be transferred to other posts or stations. However, the Department
reserves the right to transfer contractual appointees to other posts of
equal status or another station due to exigencies of work, or the
performance of the individual, subject to payment of usual Transfer TA
on par with regular employees of equivalent status. .
9. Disciplinary Control:- Subject to the overall right of the Department
to terminate the contract on giving one month's notice, or pay in lieu
thereof, a person appointed on contract basis shall be subject to
disciplinary control in accordance with the provisions of A.P. CCA
Rules.
10. Terms of contract Agreement: All persons appointed on contract
basis shall execute on agreement on a non-judicial stamp paper of
Rs.110, with two witnesses, and submit the same to the Appointing
Authority concerned at the time of reporting for duty, agreeing to the
terms and conditions of the contract.
SATISH CHANDRA,
SECRETARY TO GOVERNMENT.
[256]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
Circular Memo.No.28379/Ser.G /Al/2005-1, Dated: 28-5-2005.
Sub:- P.S. - Subordinate services - Compassionate Appointments to the
dependents of the deceased Government employees who die in
harness - Instructions - Reiterated.
Ref:- 1. G.O.Ms.No.687, G.A.(Ser.A) Department, Dt:3.10.1977.
2. G.O.MS.No.165, G.A.(Ser.A) Department, Dt: 20.3.1989.
3. G.O.Ms.No.400, G.A.(Ser.A) Department, Dt: 12.9.1996.
***
In the G.O. Ist cited orders were issued governing the scheme of
compassionate appointments and the compassionate appointments shall be
considered to the dependents of deceased Government employees who die in
harness while in service i.e., either to the spouse/son/daughter when there is no
earning member in the family and the family is in distress.
2. In the G.O. second cited, while communicating the instructions of
Government of India regarding the minimum age for appointment to the public
Service, it was prescribed that the minimum age limit of 18 years be followed for
compassionate appointments. Rule 12 of A.P. State and Subordinate Service
Rules, prescribes the minimum age of 18 years and upper age limit 33 years for
direct recruitment to public service.
3. In the G.O. third cited, Government have directed that the proposals for
providing compassionate appointments to the dependents of deceased
Government employees which are totally in conformity with the existing
government instructions on the scheme should alone be considered and no
cases which are in deviation of the order/instructions/guidelines issued in the
matter should be proposed for any relaxation what so ever. All the departments
of Secretariat/Heads of departments/District Collectors etc. have been directed
to adhere strictly to the existing instructions and guidelines, while considering
compassionate appointments to the dependents of the deceased Government
employees. Directions were also issued not to entertain the request for
compassionate appointments in cases which do not confirm to the conditions
stipulated in the scheme, as no application for relaxation of any of the conditions
stipulated under the scheme shall be accepted by the Government.
4. Accordingly, while reiterating the instructions issued in the G.O. 3 rd cited,
all Departments of Secretariat are hereby requested not to accept applications/
representations in case of compassionate appointments for relaxations of
existing rules. The Departments will also, in the future, not entertain such
proposals. All the Departments of Secretariat are requested to issue similar
instructions to the Heads of departments under their administrative control.
[257]
SATISH CHANDRA
SECRETARY TO GOVERNMENT (SERVICES)
To
All the Department of Secretariat.
All Heads of Departments.
All District Collectors
All the Chief Executive Officers, Zilla Parishad.
All the District Judges.
SF/SCs.
/ / FORWARDED BY ORDER //
SECTION OFFICER
[258]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
Circular Memo.No.88699/Ser.G /Al/2006-1, Dated: 07-12-2006.
Sub: P.S - Subordinate Services - Compassionate appointments to the
dependents of the deceased Government employees who died in
harness - certain irregularities in compassionate appointment noticed
Instructions - Reiterated - Reg.
Ref: 1. G.O.Ms.No.687, GA (Ser.A) Department, dt: 3-10-1977.
2. G.O.Ms.No.400, GA (Ser.A) Department, dt: 12-9-1996.
3. Circular Memo.No.28379/Ser.G/2005-1, dt: 28.5.2005.
4. From PR &RD Memo.No.19343/Vig.III/A/2006-2, dt: 16.11.2006.
***
In the G.O. first cited, orders were issued governing the scheme of
compassionate appointments and the compassionate appointments shall be
considered to the dependents of the deceased Government employees who die in
harness while in service i.e., either to the spouse / son / daughter when there is no
earning member in the family and the family is in distress.
2. In the G.O. second cited, Government have directed that the proposals for
providing compassionate appointments to the dependents of deceased Government
employees which are totally in conformity with the existing Government instructions
on the scheme should alone be considered and no cases which are in deviation of
the orders/instructions/guidelines issued in the matter should be proposed for any
relaxation what so ever. All the Departments of Secretariat I H.O.Ds I District
Collectors etc. have been directed to adhere to the existing instructions and
guidelines, while considering compassionate appointments to the dependents
of the deceased Government employees strictly without any deviation.
Directions were also issued not to entertain the request for compassionate
appointments in cases which do not confirm to the conditions stipulated in the
scheme, as no application for relaxation of any of the conditions stipulated
under the scheme shall be accepted by the Government as a matter of
policy.
3. Inspite of these instructions, certain irregularities in compassionate
appointments have come to the notice of the Government. It is decided to reiterate
the instructions issued in the G.O. second cited.
(P.T.O)
[259]
4. Accordingly, while reiterating the instructions issued in the reference second and
third cited, all the appointing authorities are directed to adhere to the existing rules
and guidelines framed under the Government orders while processing the
appointments under compassionate grounds strictly without any deviation. All the
Departments of Secretariat are requested to issue similar instructions to the H.O.Ds
under their administrative control.
DR.VIJAY KUMAR
SECRETARY TO GOVERNMENT(SER)
To
All the Departments of Secretariat.
All the Heads of Departments.
All the District Collectors.
All Chief Executive Officers, Zilla Parishads.
Copy to: PR&RD Department.
/ / FORWARDED BY ORDER //
SECTION OFFICER
[260]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SER.G) DEPARTMENT
Memo.No.17414/Ser.A/2007, Dated: 07-12-2007.
Sub:- COMPASSIONATE APPOINTMENTS - Compassionate appointments
to the dependants of deceased Government employees - Andhra
Pradesh Public Employment (Organisation of Local Cadres and
Regulation of Direct Recruitment) Order, 1975 - Further instructions
on the implementation of Presidential Order, 1975 and
G.O.Ms.No.610, G.A.(SPF.A) Department, dated 30.12.1985 -
Further instructions - Issued.
Ref:- Govt. Circular Memo. NO.46614/Ser.Al2005-1, dated 27.5.2005.
***
In the reference cited, comprehensive instructions were issued on
implementation of rule of reservation in appointments by direct recruitment for local
candidates and for un-reserved vacancies (open category) in accordance with
Andhra Pradesh Public Employment (Organisation of Local Cadres and Regulation
of Direct Recruitment) Order, 1975 (Presidential Order on SPF) republished vide
G.O.Ms.No.674, G.A.(SPF.A) department, dated 20.10.1975. Under the scheme of
compassionate appointments to the dependents of deceased Government
employees the appointments are made by direct recruitment. Thus, the
compassionate appointments shall also be made in accordance with the provisions
contained in the above mentioned Presidential Order, 1975. In this regard, the
following instructions among others were issued in the Memo cited:-
"In case of compassionate appointments to the dependents of
deceased Government Employees, the dependents can be considered
for compassionate appointment at the local area to which the applicant
belongs as a local candidate, or at the place of working of the
deceased employee as per the choice of the applicant. In case the
applicant is a local candidate at the place of working of the deceased
employee, the applicant should be considered as a local candidate,
otherwise the applicant should be treated as a non-Iocal candidate for
the unreserved vacancy only".
In accordance with the orders issued in G.O.Ms.No.610, G.A. (SPF.A)
department, dated 30.12.1985, in the process of repatriation of the persons
appointed in deviation to the provisions contained in the Presidential Order, 1975, it
is also noticed that certain appointments on compassionate grounds to the
dependents of the deceased Government employees have been made in deviation
[261]
of the provisions contained in the Presidential Order, 1975. It is, therefore,
considered necessary by the Government to issue an amendment to the instructions
issued in Memo No.46614/Ser.A/2005-1, G.A. (Ser.A) Department, dated 27.5.2005.
AMENDMENT
Para 7 of the circular Memo.No.46614/Ser.A/2005-1, G.A.
(Ser.A) Department, dated 27.5.2005 shall be substituted by the
following:-
"In future all the appointments on compassionate grounds to the
dependents of the deceased Government employees, be made
only in the "local cadre" to which the applicant is a "local
candidate".
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
A.K. TIGIDI,
PRINCIPAL SECRETARY TO GOVERNMENT (RIAD)/
SECRETARY TO GOVERNMENT (SER.) (I/C)
To
All the Departments of Secretariat.
All Head of Departments.
All District Collectors.
Copy to:
All Services Sections in GAD.
G.A. (MC) Department.
P.S. to Secy. to Govt. (Ser.).
P.A. to Addl. Secy. to Govt. (Ser.).
SF/SC
/ / forwarded by order / /
SECTION OFFICER
[262]
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - F)
DEPARTMENT
I N S T R U C T I O N S
ON
GENERAL OFFICE PROCEDURE
8
1
PREFACE
Office Procedure in the Secretariat is governed by the provisions of the Secretariat
Office Manual (SOM) and the Business Rules. These have been amended and further
clarificatory instructions issued from time to time. It is felt that compilation of these
instructions would be handy and useful for the Officers and staff working in the departments
of Secretariat in disposing of cases. Accordingly, this booklet is brought out an upto date for
guidance.
SATISH CHANDRA,
Secretary to Government.
General Administration (Services) Department.
2
INDEX
GENERAL OFFICE PROCEDURE INCLUDING AMENDMENTS TO
BUSINESS RULES AND SECRETARIAT OFFICE MANUAL
Sl.No. Order No. Subject Page No.
(1) (2) (3) (4)
1. U.O. Note No. Office Procedure - Cases as to which
4590/ Ser.C/ 57-1,. Department should deal with decision -
Instructions- Issued.
dt. 23-12-1957
2. G.O. Ms. No, 676, Andhra Pradesh Govt. Business Rules -
G.A. (Ser,C) Dept., Amendment to rule 28 – Issued.
dt. 18-11-78.
3. Memo, No. 1565/ Office Procedure- Correspondence from
Ser,C/81-1, District Collectors to Govt. Instructions -
dt. 15-1-1982 Issued.
4. U.O. Note No, 658/ Cases pending with the Govt. of India -
.Measures to obtain replies - Regarding.
Ser.C/82-3, dt. 19-
1-1983
5. Memo, No, 146/ Office hours - Recess for Muslim
Government servants to offer prayers on
Ser,C/83-1,
Fridays - Orders - Issued.
dt. 3-3-1983,
6. U.O. Note No. Office Procedure - Evening Turn Duty in
1145/ Departments of Secretariat - Views of
the Departments of Secretariat to
Ser .. C/83-1,
dispence with the arrangement of . Turn
dt. 15-12-1983 Duty - Called for
7. U.O. Note No, Office Procedure - Certain instructions
1117/ regarding Daily Detention list and such
check of Personal Registers by the
Ser,C/83-1,
Section Officers of the Departments of
dt. 20-12-1983. Secretariat ~ Regarding.
U.O. Note No. 39/
8. Office Procedure - Posting of Officials on
Ser.C/85-I, dt. Holiday Turn Duty in Departments of
16-1-1985. Secretariat - Orders -Issued.
3
Sl.No. Order No. Subject Page Nos.
(1) (2) (3) (4)
U.O. Note No. 1145/· Office Procedure - Evening Turn Duty in
9. Ser.C/83-9, Departments of Secretariat - Certain
Instructions - Issued.
dt. 13-2-1985.
U.O. Note No. 322/ Office Procedure - References to General
10. Ser.C/85-1, Administration (Ser.) Department - Instructions
- Reiterated.
dt. 30-4-I985.
U.O. Note No. 301/ Business· Rules and Secretariat Instructions -
Certain Instructions in regard to prompt
11. Ser. C/85-I,
implementation of orders in circulation -
dt. 14-5-1985. Regarding.
U.O. Note No. 301/ Secretariat Office Manual - Certain instructions
12. Ser. C/85-2, in regard to the pendency in the Departments of
Secretariat - Regarding.
dt. 14-5-1985.
UO. Note No. 518/ Business Rules and Secretariat Instructions -
Certain Instructions in regard to prompt
13. Ser.C/85-1,
implementation of orders in circulation -
dt.4-6-1985. Regarding.
U.O. Note No. 682/ Business Rules - Prompt implementation of
14. A.R. & T-1/85-1, orders passed in circulation - Furnishing of
fortnightly reports to Chief Secretary.
dt 23-5-1985.
U.O. Note No. 550/ Office Procedure - Monthly review report
regarding the implementation of orders in
15. Ser.C/85-1,
circulation and the pendency in the
dt. 10-6-1985. Departments of Secretariat - Regarding.
Memo. No. 490/ Observance of courtesies by the Officers in
their dealings with the Members of the State
16. Ser.cl85-2,
Legislature and Parliament – Regarding.
dt. 1-8-1985.
U.O. Note. No. 671/ Office Procedure – Punctuality in attendance –
Instructions – Reiterated – Regarding.
17. Ser.C/85-1,
dt. 10-8-1985.
4
Sl.No. Order No. Subject Page Nos.
(1) (2) (3) (4)
U.O. Note No. 661/ Business Rules and Secretariat Instructions –
Certain Instructions in regard to disposal of
18. Ser.C/85-1,
cases – Monthly reports – Submission –
dt. 26-8-1985. Regarding.
Consultative Committee of State Legislators for
U.O. Note No. 1384/ General Administration Department –
19. Ser.C/85-1, Proceedings of the meeting held on 8-8-1985 –
Certain instructions in regard to the disposal of
dt. 2-1-1986.
cases – Issued.
U.O. Note No. 49/ Office Procedure – Supply of spare copies to
Departments of Secretariat – Dispensed with
20. Ser.C/l86-1 ,
Instructions – Issue of Regarding.
dt. 20-1-1986.
U.O. Note No. 550/ Office Procedure – Streamlining procedure to
tone-up administrative efficiency – Certain
21. Ser.C/86-1,
Instructions – Issued.
dt. 20-5-1986.
U.O. Note No. 450/ Office Procedure – Reference to General
Administration (Ser.) Department –
22. Ser.C/9I-I,
Instructions – Reiterated.
dt. 24-10-1991.
U.O. Note No. 436/ Office Procedure – Referring the files seeking
advice/ opinion of the General Administration
23. Ser.cl94-1,
(Ser.) Department Certain Clarification –
dt. 29-7-1994. Issued.
U.O. Note No. 732/ Office Procedure - Streamlining the
24. Ser.C/l94-1, procedure to tone-up administrative efficiency
- Further Instructions - Issued.
dt. 26-12-1994
U.O. Note No. 367/ Office Procedure - Maintenance of Official
25, Ser.C195-1, Secrecy - Leakage of information - Preventive
Measures Instructions - Reiterated.
dt. 26-8- I 995
Cir. Note No. 304/ Ser. Office Procedure - Maintenance of Official
26.
C/96-1, ·dt. 8-5-1996. Secrecy - Certain Instructions - Reiterated.
5
Sl.No. Order No. Subject Page Nos.
(1) (2) (3) (4)
U.O. Note No. 435/ Office Procedure - Reference to General
27. Ser. C /96- I, Administration (Ser.) Department - Further
instructions - Issued.
dt. 16-7-1996.
Memo. No. 57926/ Office Procedure - Heads of Departments and
28. Ser.C/2OO2-1, Collectors not to correspond direct with GAD
(Ser.) Department - Instructions - Issued .
dt. 17-12-2002.
2. CIRCULATION OF CASES TO MINISTERS
U.O. Note NO.580/ Office Procedure - Departments of Secretariat
29. Ser.C/82-1, - Ministers calling for files of other
Departments.
dt. 12-5-1982.
U.o. Note No. 187/ Secretariat Office Manual - Certain
30. Ser.C/83-1, Instructions in regard to circulation of files to
the Chief Minister - Regarding.
dt. 22-2-1983.
U.O. Note No. 671/
Special Assistants of Ministers - Conduct of
31. OP.1I/83-1 ,
Business - Instructions.
dt. 20-4-1983.
Memo. No. 595/
Office Procedure - Correspondence by
32. Ser. C/83-1 ,
Ministers - Instructions - Issued.
dt. 8-6-1983.
U.O. Note No. 660/ Secretariat office Manual- Certain
Ser.C/83-1, instructions in regard to circulation of files to
33.
the Chief Minister and implementation of
dt 30-6-1983. orders in circulation - Regarding.
Business Rules and Secretariat instructions -
U.O. Note No. 655/ Certain instructions in regard to circulation of
34. Ser. C/83-2, files to Chief Minister and prompt
implementation of orders incirculation -
dt. 24-9-1983.
Regarding.
6
Sl.No. Order No. Subject Page Nos.
(1) (2) (3) (4)
U.O. Note No. 343/
Office Procedure - Correspondence by
35. Ser:C/85-1,
Ministers - Further instructions - Issued.
dt 23-4-1985.
U.O Note No. 1116/
Office Procedure - Correspondence by
36. Ser.C/85-1,
Ministers - Instructions - Regarding.
dt. 10.6-1986.
U.O. Note No. 551/ Office -Procedure - Correspondence by
37. Ser.C/87-1, Minister - Clarification - Issued.
dt. 26-6-1987.
3. INSTRUCTIONS RELATING TO IMPLEMENTATION OF A.P.
ADMINISTRATIVE TRIBUNAL ORDERS
U.O. Note No. 808/ Suits - Matters relating to orders of the
Andhra Pradesh Administrative Tribunal and
38. Ser.C/87-1,
Courts follow up action - Instructions -
dt. 1-9-1987. Issued.
~
7
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O. Note No.4590/Ser.C/57-/. dated 23rd December, /957
SUB :- OFFICE PROCEDURE - Cases as to which department should deal with -
Decision - Instructions - Issued.
*****
It has been noticed that sometimes considerable time is being wasted by many
departments in arguing as to who should deal with a particular case. In the time taken to put
forward the arguments of each department, it might well have been possible to finish action
in that particular case. In order to check such waste of time and energy, the Chief Secretary
has desired that whenever any difference of view as to which department should handle a
case arises, it should be informally put up to the Secretary of the Department (where the case
was first received) who will get into touch, with the other Secretary concerned and take an
agreed decision, if possible. Failing this, the case should under rule 28 of the Business Rules,
be submitted to Chief Secretary for a decision at the earliest possible moment, and without
letting the file travel from one Department to another more than once.
J. JAYARAMA RAO,
Deputy Secretary to Government.
8
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
ANDHRA PRADESH Government Business Rules -- Amendment to rule 28 -- Issued.
GENERAL ADMINISTRATION (SERVICES -C) DEPARTMENT
G.O. Ms. No. 676. dated 18th November, 1978.
Read the following:--
I. U.O. Note. No. I 665/Ser-C/60-1,G.A. (Ser-C) Dept.,,.dt. 9-5-1960.
2. U.O.Note. No. 1455/61-1, G.A. (Ser-C)Dept.,dt. 23-5-1961.
3. U.O. Ms. No. 470/G.A. (Ser-C) Dept., dt. 8-7-1974,
ORDER:
According to the Business Rule 28 (3) (a), a Minister may send for any paper from
any Department for his information and may record his views on the case and, if he so
expressly desires, the case should be re-circulated to him before final action is taken. Where
the Minister in-charge of the subject disagrees with the views recorded by the Minister who
called for the case, the latter Minister will be intimated of the decision after issue of orders,
but if in any case the latter Minister expressly indicates a desire, the case will be circulated to
the Chief Minister before orders are issued.
A convention was established that in matters of postings and promotions of officers if
a Minister other than the Minister directly concerned was desirous of putting forward his
views to the Minister in -charge, it should be done at a discussion and that if the two
Ministers do not agree, the matter should be referred to the Chief Minister for a decision. It
was clarified in the U.O. Note, second cited, that if a Minister cal1s for a file of a
Department, which is not under his, the file should be circulated to him through the Minister
in-charge of the subject, except incases of urgency. After the receipt of the file, if that
Minister wants to record anything contrary to the views of the Minister concerned, he can do
so but on a separate note sheet. The matter should then be referred to the Chief Minister for a
decision. The matter was reviewed and instructions were issued in the U.O. Note third cited
that the provisions of the Business Rules should be followed.
It has now been decided that instead of Ministers calling for files and noting on them
they should discuss the matter with the concerned Minister.
In exercise of the powers conferred by clauses (2) and (3) of Article 166 of the
Constitution of India, the Governor of Andhra Pradesh hereby makes the following
amendment to the Andhra Pradesh Government Business Rules.
AMENDMENT
For clause (a) of sub-rule (3) of rule 28 of the said rules, the following clause shall be
substituted, namely:--
"(a) A minister, instead of calling for any papers/files from any department not under his
charge, may, if he is desirous of putting forward his views to the Minister incharge, do so at a
discussion with the said Minister and, if the two Ministers do not agree on any point or
points, the matter shall be referred to the Chief Minister for his decision thereon".
I.J. NAIDU,
Chief Secretary to Government.
9
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
Memo. No. 1565/Ser.C/81-1, dated 15th January, 1982.
SUB :- OFFICE PROCEDURE - Correspondence from District Collectors to
Government - Instructions - Issued.
*****
According to the Andhra Pradesh Government Business Rules issued under article 166 of
the Constitution, the business of the Government is transacted in the Departments of
Secretariat and issues of general importance are examined at the Secretariat level only. The
rules stress the need for routing correspondence from District Officials to the Government
through the Secretary to Government in the concerned Departments. Therefore, all official
correspondence with which Secretaries are directly or indirectly concerned has to be
addressed to the Secretary concerned. However, in cases of extreme urgency where the
Secretary to Government is not readily available and where the matter books no delay,
Ministers and other authorities may contact the Collectors and the Heads of Departments
direct for obtaining any factual information to save time. Even then it is necessary that the
Collectors and Heads of Departments should route their replies through the Secretaries to the
Government.
2. All Heads of Departments and District Collectors are requested to follow the above
instructions.
S. R: RAMAMURTHI,
Chief Secretary to Government.
10
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U. 0. Note No. 658/Services-C/82-3, dated 19th January, 1983.
SUB ;- Cases pending with the Government of India -- Measures to obtain replies --
Regarding.
*****
Instances have come to the notice of the Government where inordinate delays have
occurred in the disposal of cases involving consultation with the Government of India. The
delay is partly attributed to the non-receipt of replies from the Government of India in time.
The fact however remains that there is lack of proper and timely follow up action by the
Departments in making references to the Government of India.
2. The matter was also considered at the meeting of the Secretaries to Government held on
2-11- 1982.
3. In order to minimize delays to extent possible, it has been decided that every department
should, at the Departmental review meeting look into the cases pending for long with the
Government of India. When a Secretary to Government proposes to visit Delhi, a list of such
pending cases with the Government of India may be sent in advance to the concerned
Ministry of the Government of India informing them that those cases would be discussed by
the Secretary during his visit to Delhi. It has also been decided that the Special
Commissioner, Government of Andhra Pradesh at New Delhi should also be provided with a
copy of the list of cases pending with the Government of India.
4. All the Departments of Secretariat are requested to take action as above in setting the
matters which are long pending with the Government of India.
N. K. SUROYA,
Secretary to Government.
11
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
Memorandum No. 146/Ser.C/83-1, dated 3rdMarch, 1983
SUB :- Office Hours -- Recess for Muslim Government Servants to offer prayers on
Fridays -- Orders -- Issued.
REF :- Memo. No. 666/Ser-C/80-6, dt. 5-12-1980
***
Certain clarifications have been sought for in regard to the permission granted to
Muslim Government employees in the memo. Cited, to leave office for offering weekly
prayers on Fridays, in the context of the fixation of revised lunch hours. The matter has been
carefully examined by Government.
2. The Government direct that the Muslim Government servants Who desire to offer
weekly prayers on Fridays, may be continued to be allowed to leave Office for an hour and a
half from 12-30p.m. to 2-00 p.m., offering prayers for on that day..
B.N.RAMAN,
Chief Secretary to Government.
12
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No. 1145/Ser.C./ 83-1, Dated 15th December, 1983
Sub:- OFFICE PROCEDURE – Evening Turn Duty in Departments of Secretariat –
Views of the Departments of Secretariat to dispense with the arrangements of
Turn Duty – Called for
Ref:- U.O.Note No. 313/ Admn. Cell/ 66-9, dt.12.10.1966.
***
As per para 552 of Secretariat Office Manual, the arrangements for evening turn
should be made between 4-00 p.m. to 6-00 p.m. in all Departments of Secretariat. All
internal arrangements should be made for sending all outgoing letters, etc., to the despatch
branch by 5-00 p.m. except in rare cases of extreme urgency.
In this connection, it may be stated that on a receipt of representation from Andhra
Pradesh Last Grade Employees Central Association to the Joint Staff Council for the
Departments of Secretariat in regard to posting of peons for evening turn duty, the Joint Staff
Council after the due consideration, had reiterated the procedure laid down in para 552 of
Secretariat Office Manual and issued instructions in this Department's U.0. Note No.
313/66-9, dated 12-10-1966 to make arrangements for turn duty for attending the urgent
work after office hours.
The Education Department have proposed to dispense with the Evening Turn Duty
arrangements as their Assistants, Typists and Attenders have expressed their difficulties in
attending the evening turn duties and also stated that some of the Departments of Secretariat
have discontinued the evening turn duty system. They have also stated that the arrangements
for evening turn duty will be made during the Assembly/Council Sessions.
The Departments of Secretariat are requested to furnish their opinion, whether they
face any difficulty if the evening turn duty is dispensed with. The Departments of Secretariat
who were already dispensed with the arrangements of evening turn duty may also state under
what circumstances they have dispensed with their above practice and the experience gained
by them thereby. .
All the Departments of Secretariat are requested to furnish the above information
urgently.
CH. VENKATAPATHI RUJU,
Deputy Secretary to Government.
13
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No. 1117/Ser.C./ 83-1, Dated 20th December, 1983
Sub:- Office Procedure -- Certain instructions regarding Daily Detention list and
each check or of Personal Registers by the Section Officers of the Departments
of Secretariat -- Regarding
***
It has been brought to the notice of this Department that some of the Departments are
not complying with the instructions contained in Secretariat Office Manual at paras 307,316
and 317 relating to the ‘Daily Detention list'. Statement ‘of Pending Cases' and check of
Personal Registers. This is resulting in delays not being noticed and thus causing undue
hardship to the petitioners in getting their replies promptly.
Therefore, all the Departments of Secretariat are requested to strictly adhere to the
instructions contained in Secretariat Office Manual and also instructions issued from this
Department from time to time in this regard.
K.OBAYYA,
Secretary to Government.
14
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No. 39/Ser.C./ 85-1, Dated 16th January, 1985
Sub:- Office Procedure -- Posting of Officials on Holiday Turn Duty in Departments
of Secretariat -- Orders -- Issued
***
It has been brought to the notice of this Department that due to non availability of staff
posted on turn duties during holidays the Officers are often experiencing inconvenience to
elicit information on certain urgent matters when concerned departments of the Secretariat
are contacted.
2. Attention of the Departments of Secretariat in this connection is invited to
paragraphs 553 and 554 of the Secretariat Office Manual according to which arrangements
will have to be made for the dispatch of urgent business on every public holiday and some
staff should be posted to attend to the work during holidays.
3. In view of the above all Departments of Secretariat are requested to ensure that staff
should invariably be posted on turn duty during holidays with instructions that they should be
present promptly at their duty points and attend to the emergent business.
SATHINAIR
Secretary to Government.
15
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No.1145/Ser.C./83-9 Dated 13th February, 1985
Sub:- Office Procedure – Evening Turn Duty in Departments of Secretariat – Certain
Instructions -- Issued.
***
As per para 552 of Secretariat Office Manual, the arrangements for evening turn duty
should be made between 4.00 P.M. to 6.P.M. in all Departments of Secretariat.
2. It has been brought to the notice of this Department that the staff put on
evening turn duty will have to set aside the regular work of Section or Sections to which they
are attached by 4.00 P.M and to attend to the urgent work of the entire Department till it is
over. It has also been represented that in some of the Departments like, Housin,g Municipal
Administration and Urban Development, Industries and Commerce, Social Welfare and
Irrigation Departments have dispensed with the practice of evening turn duty.
3. The views of the Departments have been ascertained on the question relating
to the continuance or otherwise of evening turn duties. Some of the Departments of
Secretariat are in favour of dispensing with the evening turn duty arrangements while other
departments considered it quite necessary. Since there is no consensus of opinion about the
evening turn duty, it has been decided that it is better to leave it to the convenience of the
Departments of Secretariat instead of prescribing it uniformly. The Departments of
Secretariat will, no doubt invariably put the staff on evening turn duties when the Andhra
Pradesh Legislative Assembly/ Council is in Sessions or when urgent work is to be attended
to. The Departments of Secretariat are requested to take action accordingly.
4. Necessary amendment to the Secretariat Office Manual will be issued from
General Administration (I.C.) Department.
SHRAVAN KUMAR,
Chief Secretary to Government.
16
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No.322/Ser.C./85-1 Dated 30th April, 1985
Sub:- Office Procedure – References to General Administration (Ser.C) Department –
Instructions – Reiterated.
Ref:- 1. U.O.Note No.797/Ser.C/77-1, G.A.(Ser.C) Dept., Dated 3.5.1977.
2. U.O.Note No.249/Ser.C/78-1, G.A.(Ser.C) Dept., Dated 13.2.1978.
3. U.O.Note No.493/Ser.C/82-3, G.A.(Ser.C) Dept., Dated 11.10.1982.
***
In the references cited, instructions were issued to the departments of Secretariat
stressing the need to avoid referring files to General Administration (Services) Department
on matters listed and communicated through the U.O. Note first and. second cited. The
Departments of Secretariat were also informed that except where all interpretation of a
service rule was involved or a doubt existed regarding the observance of any prescribed
procedure or where a reference to this Department had otherwise been prescribed, files
should not be referred to General Administration (Services) Department. In spite of repeated
instructions on the subject, it has been observed that in many cases the procedure laid down
therein is not being followed strictly and several files are being referred to General
Administration (Services) Department unnecessarily. Such unnecessary references are
resulting in delay in the disposal of cases, very often, files are being sent to General
Administration (Services) Department without indicating the point (s) of references, on
which clarification is required. Of late, cases relating to the Administrative Tribunal and
annulment cases, which should be referred to General Administration (S.P.F.) Department are
being referred to General Administration (Services) Department. Such cases shall be referred
to General Administration (S.P.F.) Department only. .
2. The Departments of Secretariat are once again requested to ensure that the cases
appended in the Annexure to this U.O. Note need not be referred to General Administration
Department so as to avoid delay. However, cases involving relaxation of rules should
invariably be referred to General Administration (Services) Department for its views.
SATHI NAIR,
Secretary to Government.
17
ANNEXURE
Cases NOT required to be sent to G.A.'(Ser) Dept.
1. Correction of date of birth entered in the SSLC Register.
2. Proposals for suspension of Officers.
3. Cases relating to disciplinary action against Government servants.
4. Appeals, representations, etc., against disciplinary action of any service
matter submitted by any Government servant.
5. Extension of temporary appointments beyond three months and reference to
Public Service ·Commission of such cases (where· consultation with P.S.C. is
necessary).
6. Declaration of probation.
7. Regularization of Services.
8. Cases to be referred to the Tribunal for Disciplinary Proceedings.
9. Re-employment of retired Government servants and extension of service of
Government servants after the date of superannuation.
10. Proposals for permitting the acceptance of part-time employment by
Government servants.
11. Grant of Pension or arrears of increments.
12. Relaxation of T.A Rules and Fundamental Rules.
13. Deputation Officers for special studies or training, etc., outside the State.
14. Proposals to lend the services of any Officer to Government of India and
State Government or on Foreign Service.
15. Grant of Study leave.
16. Drafts of executive nature.
18
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No.301/Ser.C./85-1 Dated 14th May, 1985
Sub :- Business Rules and Secretariat Instructions - Certain instructions in regard to
prompt implementation of orders in circulation - Regarding.
Ref:- U.O.Note No.660, Ser.C./83-1, G.A.D., dated 30.6.1983.
***
As per the instruction 35 of the Andhra Pradesh Government Business Rules and
Secretariat Instructions, the orders passed in circulation shall be issued within a week and
within 15 days where inter-departmental consultation is involved. Instructions have been
issued in the U.O. Note cited, that as soon as orders in circulation are passed, necessary
orders shall be issued within 48 hours. In spite of the above instructions, it has been observed
that there is considerable delay in the issue of orders after the files are approved in
circulation. Hence, it has been decided that orders passed in circulation should hence forth be
issued within 24 hours without fail.
2. The Secretaries to Government are, therefore, requested to ensure that as soon as
orders in circulation are passed, orders in the matter should be issued within 24 hours.
3. Necessary amendments to the Andhra Pradesh Government Business Rules and
Secretariat Instructions will be issued separately.
SHRAVAN KUMAR,
Chief Secretary to Government.
19
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No.301/Ser.C./85-1 Dated 14th May, 1985
Sub :- Secretariat Office Manual - Certain instructions in regard to the pendency in
the Departments of Secretariat - Regarding
***
As per the provision contained in para 315 of Secretariat Office Manual, papers will
normally be submitted by the office within five days of their receipt in office, i.e., from the
date revealed by the officers date seal. Similarly papers will normally be resubmitted with in
five days from the date on which they are marked back to the office. The Section Officer will
be held responsible for any paper found pending in the section without sufficient grounds for
more than five days. Holidays will not be excluded in calculating the period of five days.
2. As per the provision thereunder, no paper shall be kept in the office for more than
ten days without the permission of the Assistant Secretary, the Under Secretary or the Deputy
Secretary as the case may be in spite of the instructions, it has been noticed by Chief Minister
that there is considerable delay in submitting the papers. It has been decided that no file
should be pending in the Departments without any action beyond seven days. .
3. The Secretaries to Government are, therefore, requested to ensure that provisions of
Secretariat Office Manual are strictly implemented and that no file should be kept pending in
the Department beyond seven days.
SHRAVAN KUMAR,
Chief Secretary to Government.
20
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No.518/Ser.C./85-1 Dated 4th June, 1985
Sub :- Business Rules and Secretariat Instructions - Certain instructions in regard to
prompt implementation of orders in circulation - Regarding.
Ref:- 1. U.O. Note No. 660, Ser-C/83-1, GAD., dt. 30-6-1983 . .
2. U.O. Note No. 30l/Ser-C/85-1, G.A.D., dt. 14-5-1985.
***
In the reference second cited instructions have been issued to all the Secretaries to
Government to ensure that as soon as orders in circulation are passed, orders in the matter
shall be issued within 24 hours.
2. It has been pointed out that it may not be possible to implement the orders in
circulation within 24 hours due to involvement of consultation with Finance and Law
Departments on certain draft orders. It is, therefore, requested that whenever administrative
departments refer the cases with drafts to Finance and Law Departments, the files may be
attended to immediately so as the facilitate the administrative department to implement the
orders passed in the circulation within 24 hours. .
3. The Secretaries to Government, Law/Finance Department are requested to take
action accordingly.
SHRAVAN KUMAR,
Chief Secretary to Government.
21
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No.682/AR&T.I/85-1 Dated 23rd May, 1985
Sub:- Business Rules - Prompt implementation of orders passed in circulation -
Furnishing of fortnightly reports to Chief Secretary.
Ref:- 1. U.O. Note No. 2557/AR&T.II/77-3, dated 14-10-1977
2. U.O. Note No. 2557/AR&T.II/77-6, dated 8-2-1978.
***
In the U.O. Note first cited, detailed instructions were issued to all the Departments of
Secretariat for avoiding delay in issue of orders in circulation.
2. In the U.O. Note 2nd cited, all circulating Officers have been requested to adhere to
these instructions and maintain the register suggested and ensure that orders in circulation are
issued, normally within a week and where other departments have to be consulted (in rare
cases) not beyond 15 days from the date on which the final orders have been passed by the
Minister/Chief Minister concerned. It was also instructed that delays in this regard will be
reviewed by General Administration (AR&T) Department to which a week ending report
listing out cases delayed beyond 15 days and reasons therefor in the prescribed proforma,
which may be sent by all Secretaries to Government, is summarised by the General
Administration (AR&T) Department and circulated the same to the Chief Secretary.
3. As the summarising and review of the Reports is invariably delayed due to non-
receipt of the reports from one or two Departments, in time, it is considered that it will be
quicker if the Secretaries of the concerned Departments, themselves review the cases and
circulate the summarising reports to the-Chief Secretary directly ..
4. All the Secretaries to Government Departments of Secretariat are, therefore,
requested to review the cases every week-end commencing from the first week-end of May,
1985 and furnish reports to the Chief Secretary directly.
SHRAVAN KUMAR,
Chief Secretary to Government.
22
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION ( SERVICES - C) DEPARTMENT
U.O.Note No.550/Ser.C./85-1 Dated 10th June, 1985
Sub:- OFFICE PROCEDURE -. Monthly review report regarding the implementation
of orders in circulation and the pendency in the Departments of Secretariat -
Regarding.
Ref:- 1. U.O.Note No. 301/ Ser-C/85-2, G.A.D., dated 14-5-1985.
***
Instructions were issued in the reference cited that no file should be kept pending in
the department without any action beyond seven days
2. In this connection, Chief Secretary desires to ensure the implementation of the
above decision by the Secretaries to Government and that they should also review every
month and send a report to Chief Secretary regularly.All the Secretaries to Government are,
therefore requested to take action accordingly and send a report of the said review to General
Administration Department on or before 5th of every month positively
SATHI NAIR,
Secretary to Government
23
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O.Note No.490/Ser.C./85-2 Dated 1st August, 1985
Sub:- Observance of Courtesies by the Officers in their dealings with the Members of the
State Legislature and Parliament- Regarding
Ref:- 1. Memo. No. 372/Ser. - C/78-1, Genl. Admn. (Ser.-C) Department, dt. 9-3-1978.
2. Memo. No. 710/Ser. - C/78-1, Genl. Admn. (Ser.-C) Department, dt. 29-4-1978.
3. Memo. No. 882/Ser. - C/78-1, Genl. Admn. (Ser.-C) Department, dated 24-5-1978.
4. Memo. No. 1426/Ser. - C/80-1, Genl. Admn. (Ser.-C) Department, dated 20-12-1980.
5. D.O. Lr. No. 587/Ser. - C/81-I, Genl. Admn. (Ser.-C) Department, dated 4-5-1981,
from the Chief Secretary to Government.
6. D.0. Lr. No. 322/Ser. - C/84-1, Genl. Admn. (Ser.-C) Department, dated 27-3-1984.
7. Memo. No. 433/Ser. - C/84-1, GenI. Admn. (Ser.-C) Department, dated 9-5-1984.
***
In the references 1st to 7th cited, instructions were reiterated regarding the observance
of courtesies by the Officers in their dealings with the Members of State Legislature and
Parliament. In spite of the above instructions, it was represented by the M.L.As. of
Prakasam District, during the course of the discussions, which the Chief Minister had with
them on 28-4-1985 that officers are not giving replies to the letters addressed by them and
that no action is being taken on their letters.
2. All the officers are once again instructed to show due courtesies towards MLAs.,
MPs., by promptly acknowledging their letters. Any communication received from them
should be replied with utmost expedition. In cases, where it is not possible to send a full
reply to the Member, an interim reply should be send acknowledging the receipt of the letter
indicating, wherever possible, the action initiated thereon. The final reply should follow
quickly.
3. The Departments of Secretariat and Heads of Departments requested to bring these
instructions to the notice of all the concerned for their guidance.
SATHI NAIR
Secretary to Government
24
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O.Note No.671/Ser.C./85-1 Dated 10th April, 1985
Sub:- OFFICE PROCEDURE - Punctuality in attendance - Instructions Reiterated -
Regarding.
Ref:- U.O. Note No. 3089/Ser.C/65-1, G.A. (Ser.-C) Dept., dt. 6-12~1965
***
A point has been raised whether late permissions granted to a Government employee
and late attendance without permission can be clubbed for purposes of forfeiture of casual
leave.
2. Note under para 546 and 547 of the Secretariat Office Manual lays down as
follows:
"A member of the staff will be permitted to attend office late, for valid reasons,
normally for three times in a month provided the period of absence does not exceed
one hour including the grace time to ten minutes. For every three subsequent
occasions or less during the month one day casual leave will be deducted from the
casual leave account".
"Para. 547: Forfeiture of a day's casual leave will ordinarily be the penalty for three
days late attendance".
The intention underlying the above provisions is that late attendance with prior
permission up to three times in a month need not be taken into account for purposes of
forfeiture of casual leave. For forfeiture of casual leave as per para 547 of Secretariat Office
Manual, late attendance beyond three times in a month should be taken into account.
3. The above clarification may be kept in view while taking action for forfeiture of casual
leave for late attendance
SHRAVAN KUMAR,
Chief Secretary to Government.
25
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O.Note No.661/Ser.C./85-1 Dated 26th August, 1985
Sub:- Business Rules and Secretariat Instructions - Certain instructions in regard to
disposal of cases - Monthly reports - Submission.- Regarding
Ref:- 1. U.O.Note No.301/Ser.C/85-1, G.A.(Ser.C) Dept., Dated 14.5.1985.
2. U.O.Note No.301/Ser.C/85-2, G.A.(Ser.C) Dept., Dated 14.5.1985.
3. U.O.Note No.550/Ser.C/85-1, G.A.(Ser.C) Dept., Dated 10.6.1985.
4. U.O.Note No.682/Ser.C/85-1, G.A.(AR&T) Dept., Dated 23.5.1985
***
In the U.O. Note No. 301/Ser.-C/85-1, General Administration (Services-C)
Department, dated 14-5-1985, instructions were issued for prompt implementation of the
orders passed in circulation within 24 hours. In the U.O. Note second cited instructions were
issued that no file should be kept pending in the department without any action beyond seven
days. In the U .0. Note third cited instructions were issued that Secretaries to Government
should review the disposal of cases every month and a report of the review should be sent to
General Administration Department or before 5th of every month. Subsequent to these
instructions, General Administration (AR&T.I) Department have issued instructions in their
U.O. Note No. 682/AR&T.1/85-1, dated;23-5-1985 fourth cited, while mentioning the
provisions of Business Rules, that orders passed in circulation should be implemented within
a week normally or within 15 days where consultation with other departments is involved. It
was instructed that the review reports which were hitherto submitted to General
Administration Department may be sent directly to Chief Secretary.
2. Some Departments of Secretariat are enquiring as to which of the instructions
are to be followed. It is hereby clarified that instructions issued in the references first and
second cited regarding implementation of the orders passed in circulation within 24 hours and
that no file should be kept pending in the department without action beyond 7 days, would
stand. As regards review of the disposal of business by the Secretaries to Government and
submission of review reports to Chief Secretary, the instructions issued in paras 3 and 4 of
the U.O. Note fourth cited will stand, in supersession of the instructions issued in reference
third cited.
3. The Departments of the Secretariat are requested to take action accordingly.
26
SHRAYAN KUMAR,
Chief Secretary to Government.
27
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O.Note No.1384/Ser.C./85-1 Dated 2nd January, 1986
Sub:- Consultative Committee of State Legislators for General Administration
Department - Proceedings of the Meetings, held on 8-8-85 - Certain instructions
in regard to the disposal of cases - Issued.
Ref:- 1. U.O.Note No.301/Ser.C/85-2, G.A.(Ser.C) Dept., Dated 14.5.1985.
***
In the U.O. Note cited, instructions were issued to all the Secretaries to Government,
all Departments of Secretariat to ensure that no paper/file should be kept pending beyond
seven days.
2. The matter relating to delays in processing the files at the Secretariat level with or
without action with the Minister or an Officer for more than seven' days has figured at the
Meeting of Consultative Committee of State Legislators for General Administration
Department held on 8-8-1985. The Proceedings of the said meeting are extracted below:
"The Chief Minister, while stating that there are delays in processing files "at the
Secretariat level, informed the Committee that instructions were issued that no file
should be kept pending without action for more than seven days. To a point raised by
Sri G. V. Sudhakara Rao as to whether the above instructions on disposal of business
apply to Ministers also, the Chief Minster replied, that a file should not be kept pending
without action either with a Minister or an Officer for more than seven days. If it is kept
pending for more than seven days, sufficient reasons should be adduced".
3. All the Private Secretaries to Ministers/Chief Minister are requested to bring the
above proceedings of the Consultative Committee of Legislators to the notice of Honourable
Ministers/Chief Minister.
4. All the Secretaries to Government are requested to see that the files circulated to
Ministers concerned/Chief Minister are received back by the Department within the
stipulated time. If necessary, the Private Secretaries to the Ministers should be reminded for
return of the files with the orders of Honourable Ministers concerned/Chief Minister.
SHRAYAN KUMAR,
Chief Secretary to Government.
28
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O.Note No.49/Ser.C./86-1 Dated 20th January, 1986
Sub: Office Procedure – Supply of Spare copies to Departments of Secretariat –
Dispensed with – Instructions – Issue of – Regarding.
***
In the context of need to observe economy and due to want of a adequate space, it has
been decided that spare copies of the G.O.s etc., being issued from Services Branch of
General Administration Department should not be maintained. All Departments of
Secretariat are, therefore, requested not to send requisitions either orally or in writing for
supplying copies of the G.O.s Memos. Etc., issued from the Services Branch of General
Administration Department. They are advised to take sufficient number of copies as and
when they receive G.O.s etc., from General Administration Department and keep them in
their stock files for reference.
SATHI NAIR,
Secretary to Government
29
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O.Note No.550/Ser.C./86-1 Dated 20th May, 1986
Sub:- Office Procedure - Streamlining Procedure to tone-up administrative efficiency
- Certain instructions - Issued
Ref:- 1. G.O. Ms. No, 703, G.A. (A.R. & T.I.) Dept., dt. 4-12-1978.
2. Secret. U.O. Note No. 189/SPF. B/81-5, G.A. (SPF-B) Dept., dt. 22-8-1981.
3. U.O. Note No. 350/SPF.B/84-AI, G.A. (SPF-B) Department, dt. 29-11-1984.
4 U.O. Note No. 301/Ser.-C/85-2, (Ser.-C) Dept., dt. 14-5-1985.
5. U.O. Note No. 1384/Ser.C /85-1, G.A. (Ser.-C) Department, dt.2-1-1986.
***
30
The Chief Minister has expressed deep concern over the manner in which important
matters are handled in the Departments of Secretariat. It has been noticed by him that in a
good number of cases, the officers of the Secretariat have been simply approving the notes
put up by the office without proper attention and close examination. It has also come to
notice that important and time bound cases such as the cases relating to annulment of orders
of the Andhra Pradesh Administrative Tribunal etc., are being badly delayed with the result,
the relevant files are circulated to Chief Minister at the last minute and in some cases and
worse still, after the expiry of the stipulated date. Similarly, concern has been expressed
over the manner in which matters relating to sensitive decision of confidential nature, policy
making, amendments to Acts and Rules, issues involving substantial financial implications,
important courts cases, which are likely to affect vitally, the interests of the Government are
being handled in the Departments of Secretariat.
2. In Order to remove the procedural irregularities of the kind mentioned above,
instructions have been issued from time to time in the orders cited on many of these items.
While reiterating these instructions the following further orders are issued:
(i) In every case, to be handled by the Office, the note of the Section (Section
Officer) should be restricted to mere exposition of the facts of the case and such
note should not contain any leading opinion, comment or suggestion- vide sub
para (v) of para 95 of the Secretariat Office Manual
(ii) At the Gazetted level, besides the Section Officer, whose note will be limited to
exposition of the facts of the case no file should be seen by more than one officer
between the Section Officer and the decision making authority viz., a
Minister/Principal Secretary/Secretary to Government; vide sub-para (16) of Para
12 of the G.O. first cited.
(iii) For any inaccuracies or improprieties in noting on files, either the Secretary to
Government or the Joint/Deputy Secretary to Government will be held
responsible.
(iv) No file should be kept with any Officer without action for more than a week, vide
references 4th and 5th cited.
(v) With regard to all matters relating to sensitive decisions of confidential nature,
policy making, amendments to Acts and Rules, issues involving substantial
financial implications important court cases which are likely to effect vitally the
interest of the Government etc., the relevant files must be in the personal custody
of Joint/Deputy Secretary to Government and under no circumstances such files
should be found in the custody of the officers below the rank of Deputy
Secretaries to Government who may open separate registers for such files with
the help of the personal staff attached to them.
(vi) All matters relating to annulment of orders of A.P. Administrative Tribunal and
all other time bound matter/should be processed promptly, and circulated to
Minister/Chief Minister sufficiently in advance, para 3 of secret U.O. Note
31
second cited read with U.O. Note third cited.
(vii) No Officer below the rank of Deputy Secretary to Government should carry any
files home.
3. All Principal Secretaries/Secretaries to Government are requested to ensure that the
above instructions are scrupulously followed with immediate effect.
4. Receipt of this U.O. Note may be acknowledged forthwith.
SHRAVAN KUMAR,
Chief Secretary to Government.
32
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 450/Ser.-C/91-1, Dated : 24th October, 1991.
SUB.:- Office Procedure - Reference to General Administration (Services)
Department - Instructions - Reiterated.
REF.:- I. U.O. Note No. 797/Ser.C/77-1, GAD., dt. 3-5-77.
2. U.O. Note No. 249/Ser.C/78-1, GAD., dt. 13-2-78.
3. U.O. Note No. 493/Ser.C/82-3, Cl.A.D., dt. 11-10-82.
4. U.O. Note No. 322/Ser.C/85-1, GAD., dt. 30-4-85.
***
It is observed that of late, files, are being referred to General Administration (Services)
Department for advice without indicating the point of reference or issues requiring
clarifications. Instructions have been issued in the past indicating the procedure to be
followed while referring the cases to General Administration (Services) Department. In
spite of those instructions, cases are being referred un-necessarily to General
Administration (Services) Department resulting in considerable increase in the volume of
work and delay in the disposal of the cases.
2. All the Departments of Secretariat are therefore requested to keep the following
instructions in view while referring the files to General Administration (Services)
Department for advice:
(i) While mentioning the facts of the case in brief, the specific point or points
of reference would be indicated in the file.
(ii) Cases, may be referred, if they involve interpretation of service rules in
which the Secretary/ Deputy Secretary/Joint Secretary/Additional Secretary
considers that a reference to General Administration (Services) Department is
necessary.
(iii) Before sending files the original of the back disposals and up-date copies of
the special rules or ad hoc rules should be put up for reference. The cases should be
examined carefully with reference to rules, and the stand taken in precedent cases if
any, Court's orders etc. The Administrative Department should take a view and
then refer the case for advice on specific point or points, if necessary.
(iv) Sending files "for perusal" or "for remarks if any;" or "General,
Administration (Services ) to see before circulation" or "before the papers are
lodged" should be avoided.
(v) All cases involving relaxation of rules should be referred to General
Administration (Services) Department for its views, without fail.
The following types of cases need not be referred to General Administration (Services)
Departments :--
33
(i) Correction of date of birth entered in the S.S.L.C/S.S.C. Register.
(ii) Proposals for suspension of Gazetted Officers.
(iii) Cases relating to disciplinary action against Government servants as per the
C.C.A. Rules in force.
(iv) Appeals, representation etc., against disciplinary action or any service matter.
(v) Extension of temporary appointments beyond three months and reference to A.P.
Public Service Commission of such cases (Where consultation with the Public
Service Commission is necessary).
(vi) Declaration of probation as per rules.
(vii) Regularisation of services as per rules.
(viii) Cases to be referred to the Tribunal for Disciplinary Proceedings.
(ix) Re-employment of retired Government servants and extension of Service of
Government servants after the date of superannuation.
(x) Proposals for permitting the acceptance of part time employment by Government
servants.
(xi) Grant of Pension or arrears of increments.
(xii) Relaxation of T.A. Rules and Fundamental Rules.
(xiii) Deputation of Officers for special studies or training etc., outside the State.
(xiv) Proposals to lend the services of any Officer to Government of India and State
Government or on Foreign Service.
(xv) Grant of study leave.
(xvi) Drafts of executive instructions.
3. The Departments of the Secretariat are requested to ensure that the above
instructions are scrupulously followed while referring the files to General Administration
(Services) Department for advice.
K. V. NATARAJAN,
Chief Secretary to Government.
34
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 436/Ser.-C/94, Dated 29th July, 1994.
SUB.:- Office Procedure - Referring the files seeking advice/opinion of the General
Administration (Services) Department - Certain Clarification – Issued.
REF.:- 1. From the Fin. & Pig. (Pig. Estt.) Dept., Memo. No. 5927/PS/ A 1/94-1,
Dated 13-7-1994.
***
The attention of the Finance and Planning (PIg. Estt.) Department is invited to para 4 of
the Memo. cited and they are informed that the General Administration (Services)
Department is an advisary department in regard to interpretation of rules/orders in force
relating to service matters. Therefore, it is not necessary to indicate the concurrence of
General Administration (Services) Department, while issuing clarification/orders as was done
above in para 4 of the reference cited.
B. SATYANARAYANA MURTHY,
Deputy Secretary to Government.
35
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 732/Ser.-C/94-1 Dated 26th December, 1994.
SUB.:- Office Procedure - Streamlining the procedure to tone up Administrative
efficiency - Further Instructions – Issued
REF.:- 1. From the Chief Secretary to Government, D.O.Lr. No. 42l/Ser.C/86-1,
dt. 18-4-1986.
2.Genl. Admn. (Ser.C) Department, U.O. Note No. 550/Ser.Cl86-1,
dated 20-5-1986.
***
Instructions have been issued from time to time urging the Departments of Secretariat
to tone up the administration and to improve efficiency at all levels. The Chief Minister has
observed that the desired levels of efficiency are yet to be reached. It is felt that the standard
of drafting in the Departments has declined alarmingly which may be due to want of time or
lack of application. Very often, Senior Officers too have been approving drafts, prepared
badly at the lower levels without taking the trouble of applying themselves and correcting
the drafts. While in some important cases such as orders of prosecution, dismissal or
removal from service or orders sanctioning expenditure, draft orders are shown to the Law
Department or to the Finance Department as the case may be. In a large number of other
cases orders are directly issued by the Administrative Departments concerned.
2. In order to avoid embarrassment to the Government out of poor drafting and the
intention of the Government as recorded in the note file not being properly reflected in the
final G.O. it has been decided that Senior Officers of the Department should pay more
attention to this aspect of their work than they have been doing so far.
3. The following further instructions are therefore issued :--
(i) Drafting of all important orders and notifications to be issued by the Departments
should be attempted by the Assistant Secretary and vetted by the Circulating
Officer and where considered necessary approval of the Secretary incharge of the
Department be obtained.
ii) Whenever the files are referred to Law Department and Finance Department, there
shall be thorough and proper scrutiny of draft orders by the Law Department and
Finance and Planning (FW) Department.
4. All Principal Secretaries/Secretaries to Government are requested to ensure that the
above instructions are followed scrupulously.
5. The receipt of this U.O. Note may be acknowledged.
B. V. RAMA RAO,
Chief Secretary to Government.
36
CONFIDENTIAL :
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 367/Ser.-C/95-1 Dated 26th August, 1995.
SUB.:- Office Procedure -- Maintenance of Official Secrecy - Leakage of information -
Preventive measures -- Instructions -- Reiterated.
REF.:- 1 G.O. Ms. No. 65, G.A (AR & T.DESK) Dept., dt. 6-2- 1986.
2. U.O. Note No. 824/Ser-C/86-5, G.AD., dt. 6-1-1987.
***
In the G.O. 1st cited, inter alia, following instructions were issued for maintenance of
Official secrecy :--
(i) The Box system which was in force earlier for transporting secret files shall be
revived. If adequate number of boxes are not available with the secretaries, they
shall be procured;
(ii) The procedure for classifying the files as 'Secret' and 'Confidential' shall be reviewed
and if any changes are required the instructions shall be modified so that only
absolutely confidential files shall be treated as strictly confidential. General
Administration (Ser. C) Department will examine the matter and issue necessary
instructions separately, if necessary;
(iii) Whenever high level meetings are convened, only Senior Officers who are actually
concerned with the subject need be present and the practice of bringing the entire
staff connected with the subject to attend the meetings shall be dispensed with. The
briefing meetings during Assembly Sessions with the Chief Minister shall also be
attended only by the Secretaries concerned as directed by Chief Minister and that it
shall not be necessary to bring other staff. All Departments of Secretariat shall issue
similar instructions to the Head of Departments under their administrative control.
2.In the U.O. Note cited, all the Departments of Secretariat were requested to keep in
view the illustrations/examples indicated therein for the purpose of classifying the files as
"Secret" and "Confidential" and also to follow the Box system to safeguard official secrecy.
3. Despite all these instructions, it is seen that, of late, many details of important files
are being published in Newspapers. Evidently, this cannot happen without leakage of
information. It is, therefore, considered that number of levels which deal with important
policy matters have to be reduced to minimise such leakage of information. While reiterating
the above instructions issued in the references cited, it is decided that hereafter files relating
to important policy matters and other confidential files should be handled only at the level of
Officers viz., Deputy Secretaries/Joint Secretaries and above and not at the subordinate level.
By adopting such a procedure, it would be possible to ensure secrecy till the policy is finally
announced. It should be ensured that when important files are being sent from one Secretary
to another Secretary or to the Minister or to the Chief Minister, they may be sent in sealed
covers or in closed boxes. It is absolutely essential that utmost secrecy is maintained in
37
respect of important files.
4. All Departments of Secretariat are requested to ensure that the above instructions
are followed scrupulously.
5. The receipt of this U.0. Note may be acknowledged.
M. S. RAJAJEE,
Chief Secretary to Government.
38
CONFIDENTIAL :
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 304/Ser.-C/96-1 Dated 8th May, 1996
SUB.:- Office Procedure -- Maintenance of Official Secrecy - Certain Instructions --
Reiterated.
REF.:- l. G.O. Ms. No. 65/ AR & T.DESK., G.A. Dept., dt. 6-2-1986.
2. U.O, Note No. 824/Ser-C/86-5, dt. 6-1-1987.
3. U.O. Note No. 367/Ser-C/95-1, dt. 26-8-1995.
***
Instructions have been issued from time to time on maintenance of Official Secrecy
suggesting preventive measures in regard to leakage of information. The procedure for
classifying the files as secret or confidential and the box system of carrying files shall be
followed strictly.
2. In spite of all these instructions, instances have come to the notice of Chief Minister
that contents of confidential letters exchanged between the Heads of Departments and
Secretaries to Government are appearing in the press. As per the existing instructions the
confidential letters are to be handled at Secretaries level only.
3. If a letter is received by the Secretary on confidential issues or on matters relating to
taxation, such letters should be handled at the level of the Principal Secretary/Secretary
himself/herself and there should be no need to refer such letters to the lower level
functionaries. In the inevitable situation of having to send the letter to the lower level
functionary, it should be ensured that it does not go below a responsible level and it should
be ensured that strict confidentiality is maintained. .
4. All Departments of Secretariat are requested to ensure that the above instructions are
followed scrupulously.
5. The receipt of this U.O. Note may be acknowledged.
N. V. H.SASTRY,
Secretary to Government.
39
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 435/Ser.-C/96 Dated 16th July, 1996
SUB.:- Office Procedure - Reference to General Administration (Services) Department -
Further instructions - Issued
REF.:- General Administration (Ser. C) Department, U.O. Note No. 450/ Ser. C/91-I, dt.
24-10-1991.
***
Instructions have been issued in the reference cited (Copy enclosed) in regard to cases
which are to be and not to be referred to General Administration (Services) Department for
advice/remarks/opinion. In spite of clear/specific instructions, cases which need not be
referred to are being referred to General Administration Department in a routine way.
While reiterating the instructions, issued in the refeJrence cited, fol1owing further
instructions are issued:--
I.. The files which need to be referred to the General Administration Department:
1. Where the Department deviate from the view of the General Administration
Department and again decided to refer to General Administration Department that
department may do so.
2. If the Department feels that there are new grounds for the reconsideration of the
proposal which was already referred to General Administration Department once the
Department may refer again to General Administration Department. .
3. Where the Chief Secretary/Chief Minister has ordered to refer the files to General
Administration Department, the Administrative Department has to refer the file to the
General Administration Department.
4. Where it is proposed to issue in executive order preceding any amendment to
statutory file the Administrative Department may refer the file to the General
Administration Department.
5. Where any amendment to the ad hoc/special rule is proposed to be issued, the
Department have to refer such files to the General Administration· Department.
II. Files which need not be referred to the General Administration Department:
I. If the Department has not taken a definite view on the proposal, such files need not
be referred.
2. Where the proposal does not require any relaxation of rules.
3. Where action is required to be taken on any points of the minutes of the D.P.C. such
points may be examined in the Department itself and such files need not be referred
to General Administration (DPC) Department.
40
4. Draft Executive Orders need not be referred to General Administration (Services)
Department.
The Departments of the Secretariat are requested to ensure that the above instructions
are scrupulously followed while referring the files to General Administration (Services)
Department for advice.
N. V. H.SASTRY,
Secretary to Government.
41
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 57926/Ser.-C/2002-1 Dated: 17th December, 2002.
SUB.:- OFFICE PROCEDURE -- Heads of Departments and Collectors not to
correspond direct with General Administration (Services) Department --
Instructions -- Issued.
REF.:- Govt. Memo. No. 2608/61-1, G.A. (Ser.C) Dept., dated 10-10-1961
***
In the Memo. cited, all Heads of Departments including the Collectors and District
Judges were requested not to correspond direct with General Administration (Services)
Department for clarification or information with regard to the general orders issued by this
department and to address the concerned Administrative Department in Secretariat.
Inspite of the above instructions, it is noticed that certain Heads of Departments/
Collectors etc., are addressing the General Administration (Services) Department direct for
clarification information with regard to the proper course is to address the concerned
administrative department in Secretariat who will examine the points raised by Head of the
Department/Collector etc., and issue necessary clarification in consultation with the General
Administration (Services) Department if required.
While reiterating the instructions issued in the Memo. cited, the Heads of
Departments and the Collectors are requested not to correspond direct with the General
Administration (Services) Department on such matters and to address only the concerned
administrative department of the Secretariat.
B. ARAVINDA REDDY,
Secretary to Government (Services)
42
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 580/Ser.-C/82-1 Dated: 12th May, 1982.
SUB.:- Office Procedure -- Departments of Secretariat -- Ministers calling for files of
other Departments.
REF.:- G.O. Ms. No. 676, Genl. Admn. (Ser-C) Dept., dt. 18-11-1978.
***
Of late, there have been several cases of Private Secretaries and Personal Assistants
to Ministers calling for files which do not relate to the portfolios of the Minister under
whom they are working, from the Departments of the Secretariat, purporting to be with
reference to the orders of the Ministers.
2. All Private Secretaries and Personal Assistants to Ministers are informed that the
Ministers have been requested in the past by the Chief Ministers to observe the convention in
regard to calling from Department for files other than those pertaining to the subjects allotted
to the Ministers, namely, that instead of calling for such files and noting on them, the
Ministers who are not concerned with the files, discuss matters dealt with in those files with
the concerned Ministers. Formal instructions to this effect were issued in the G. O. cited, in
which the Business Rule of the Government were also amended to provide for this. A copy
of this G.O. is enclosed for ready reference.
. .
3. All Private .Secretaries and personal Assistants to the Ministers are requested to
bring to the notice of the Ministers the instructions issued earlier and incorporated in the G.O.
cited followed by amendments to the Business Rules, to ensure that files of Departments not
connected with the Ministers are not called for by any Minister, but his views made known to
the Ministers concerned through discussion with them.
4. Receipt of this U.O. Note may be acknowledged.
S. R. RAMA MURTHY,
Chief Secretary to Government.
43
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 187/Ser.-C/83-1 Dated 22nd February, 1983.
SUB :- Secretariat Office Manual -- Certain instructions in regard to circulation of files
to the Chief Minister -- Regarding.
REF.:- U.O. Note No. 1826/60-24, G.A. (O. & M-A) Dept., dt. 24-1-1962
***
It has been noticed that in spite of the provisions contained in paras 94, 95 and 178 of
the Secretariat Office Manual and the instructions in the U .0. Note cited, some of the
Departments of Secretariat are circulating files to the Chief Minister for orders without
putting up a summarising note. This is causing avoidable delay in the disposal of files. It is,
therefore, necessary. that before the case is submitted or circulated to the Chief Minister for
orders, a summarising note should be put up specifying the points on which orders are sought
and also referring to the views taken of the other departments, if any. The note ought to be
brief and at the same time should cover all material provisions of the law and rules pertaining
to the case on hand with full references to the previous correspondence, current file,
precedents and connected Acts enabling verification of every fact stated and every authority
cited to be fully, and should be self contained enabling the Chief Minister to go through the
case easily and pass orders on specific issues raised.
The Departments of the Secretariat are requested to scrupulously follow the above
instructions while circulating files to Ministers and Chief Minister.
C.ARJUNA RAO
Secretary to Government
44
SECRET :
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (OP-II) DEPARTMENT
U.O Note No. 671/OP-II/83-1 Dated 20th April, 1983.
SUB :- Special Assistants of Ministers -- Conduct of Business -- Instructions
REF.:- 1. U.O Note No. 178/83-1, dt. 22·1·1983.
2. O.O Rt. No. 242, G.A. (OP-Il) Department, dt. 29-1-1983.
3. U.O. Note No. 584/0P-I1 / 83-1, G.A. (OP-I1) Department, dt. 21-3-1983.
***
It has come to notice that Ministers endorsements on the stay petitions presented by
individuals are being allowed to be taken out and passing them on to the authorities
concerned for stay of their actions, while the procedure is that orders of the Ministers should
be communicated by an officer of the Secretariat Department. As the intention of the
Government in appointing, Senior Officers as Special Assistants is to prevent such omissions,
all Special Assistants to Ministers are requested to ensure secretarial examination of such
cases to enable appropriate orders being passed after due consideration.
B.N. RAMAN,
Chief Secretary to Government
45
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 595/Ser.-C/83-1 Dated: 8th June, 1983.
SUB :- Office Procedure -- Correspondence by Ministers -- Instructions -Issued.
REF.:- 1. Memo No. 1565/Ser-C/81-1, Genl. Admn. (Ser-C) Dept., dated. 15-1-1982.
2. UO. Note No. 671/0P-II/83-1, Genl. Admn.(OP- Il) Dept., dated. 20-4-1983..
***
Instructions have been issued in Government Memo. first cited that in cases of
extreme urgency where the Secretary to Government is not readily available and where the
matter brooks no delay, Ministers and other authorities may contact the Collectors and the
Heads of Departments direct for obtaining any factual information to save time and in such
cases it is necessary that the Collectors and Heads of Departments should route their replies
through the Secretary to Government.
2. In the U.O. Note second cited, procedure in regard to the disposal of the stay
petitions on which the Ministers may have endorsed, has been indicated to the Special
Assistants and it was also stated therein that orders of the Ministers should be communicated
by an officer of the Secretariat Department, to the authorities concerned.
3. Government while reiterating the above instructions direct that even if on occasions
Minister feels it necessary to communicate to the Head of the Department direct, either a
copy should be endorsed to Secretary or the Head of the Department should bring the matter
to the notice of the concerned Secretary, so as to prevent the likely embarrassment to the
Ministers.
4. All Heads of Departments and District Collectors are requested to follow the above
instructions scrupulously.
B.N. RAMAN,
Chief Secretary to Government
46
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 660/Ser.-C/83-1 Dated 30th June, 1983.
SUB :- Secretariat Office Manual -- Certain instructions in regard to circulation of
files to the Chief Minister and implementation of orders in circulation --
Regarding..
REF.:- U.O. Note.No.187/Services-C/83-1, dt. 22-2-83.
***
While reiterating the provisions contained in paras 94, 95 and 178 of the Secretariat
Office Manual, instructions have since been issued in the U.O. Note cited to the effect that
before the case is submitted or circulated to the Chief Minister for orders a summarising note
specifying the points on which orders are sought should be put up. The note should be brief
and at the same time cover all material provisions of the law and rules pertaining to the case
on hand with full references to the previous correspondence, current file, precedents and
concerned Acts, enabling the Chief Minister to go through the case easily and pass orders on
specific issues raised. In spite of the instructions it has been noticed by Chief Minister that
cabinet notes, answers to Assembly/Council questions are not being properly drafted and
scrutinised by the Departments. In a cabinet note, a reference to the papers in the current file
was made. This would make no meaning to any Minister as he would not have the file before
him. In another case relating to land acquisition for an industry, there was no mention about
the nature of industry that was proposed to be started.
2. It has also been observed that there is considerable delay in the issue of orders after
the files are approved, in circulation.
3. The Secretaries to Government are, therefore, requested to keep in view the
instructions issued in the reference cited and the provisions contained in the Secretariat
Office Manual while circulating the files to Chief Minister and in preparing cabinet notes
and answers to the Assembly/Council questions. They are also requested to ensure that as
soon as orders in circulation are passed necessary orders should be issued within 48 hours.
B.N. RAMAN,
Chief Secretary to Government.
47
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 655/Ser.-C/83-2 Dated 24th September, 1983.
SUB :- Business Rules and Secretariat Instructions -- Certain instructions in regard to
circulation of files to Chief Minister and prompt implementation of orders in
circulation -- Reg.
***
As per the instruction 35 of the Andhra Pradesh Government Business Rules and
Secretariat Instructions, the orders passed in circulation shall be issued within a week and
within 15 days where inter-departmental consultation is involved. While reiterating the
provisions contained in paras 94, 95 and 178 of the Secretariat Office Manual, instructions
have been issued in the U.O. Note No. 660/Ser-C/83-1, dated 30-6-1983 that as soon as
orders in circulation are passed necessary orders shall be issued within 48 hours. But there is
no provision either in the Andhra Pradesh Government Business Rules or in the Andhra
Pradesh Government Secretariat Instructions about the course of action to be taken to get
back the file held up with the Minister for more than a month.
2. It may not be possible to prescribe a time limit for the Minister to dispose of the
cases circulated to them. The Special Assistants to Ministers may, however, be requested to
ensure that no undue delay occurs in the disposal of any file circulated to their Ministers.
Simultaneously, the Departments of Secretariat may also be requested to issue reminders
every fortnight to the Special Assistants to Ministers, if a file circulated has not been
received back within a fortnight of its circulation.
3. The Special Assistants to Ministers and the Departments of Secretariat are, therefore,
requested to keep in view the above instructions while circulating the files to the Ministers.
G. V. RAMAKRISHNA,
Chief Secretary to Government
48
CONFIDENTIAL :
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 343/Ser.-C/85-1 Dated 23rd April, 1985.
SUB :- Office Procedure - Correspondence by Ministers -- Further instructions --
Issued.
REF.:- Govt. Memo. No. 595/Ser-C/83-1, G.A. (Ser-C) Dept., dt. 8-6-1983..
***
Honourable Chief Minister approved that Ministers could, on petitions received by
them, endorse directly to the Heads of Departments, etc., when it is proposed only to obtain
reports, and these need not be routed through the Secretariat Departments. In case Ministers
pass an order like granting of stay etc., they should invariably be routed through the
concerned Secretariat Department.
2. Some of the Ministers have brought to the notice of the Chief Minister in the Cabinet
meeting held on 16-4-1985 that there are inordinate delays in the replies to the endorsements
made by them on the petitions sent to the Heads of Departments etc., and in most of the cases
they are receiving interim replies.
3. In view of the above, the Secretaries to Government are requested to see that there is
no delay in furnishing information of the reports as far as possible within the stipulated time.
If it is not possible to submit a reply within the stipulated time, the case may be circulated to
the concerned Minister with an interim note indicating the reasons for such delay. The
Private Secretaries to the Ministers should watch the disposal in such cases.
SHRAVAN KUMAR,
Chief Secretary to Government.
49
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 1116/Ser.-C/85-1 Dated 10th June, 1986.
SUB :- Office Procedure - Correspondence by Minister -- Instructions -- Regarding.
REF.:- 1. U.O. Note No. 580/Ser-C/82-I, GAD. dt 12-5-1982.
2. U .0. Note No. 343/Ser.C/85-l, GAD. dt. 23-4-1985.
***
In the U.O. Note first cited, clarificatory instructions were issued to the effect that a
Minister, instead of calling for any papers/files from any department not under his charge
may, if he is desirous of putting forward his views to the Minister incharge, do so at a
discussion with the said Minister and, if the two Ministers do not agree on any point or
points, the matter shall be referred to the Chief Minister for his decision there on.
2. In this connection, a question has been raised whether a Minister can make
endorsements on petitions presented to him and send them to the concerned officers when
the contents of the petition do not fall within the allotted portfolio of that Minister.
3. Under the norms being followed, it is not proper for a Minister to interfere in the
matters which relate to another Minister as it will be embarrassing for the Minister who is
actually in charge of such matters. In the interest of smooth running of the administration a
Minister may at best make endorsements on the petitions presented to him and sent them to
the concerned Minister or the Secretary of the concerned Department of Secretariat for
pursuing action.
4. All Private Secretaries and Personal Assistants to the Ministers are requested to
bring the above instructions to the notice of the Ministers for future guidance.
SHRAVAN KUMAR,
Chief Secretary to Government
50
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 551/Ser.-C/87-1 Dated 26th June, 1987.
SUB :- Office Procedure - Correspondence by Ministers -- Clarification -- Issued.
REF.:- U.O. Note No. 154/60/Ser.-C/87-1, General Administration Department,
dated 4-6-1987.
***
Government consider that existing instructions on the subject of referring petition by
Ministers against employees for enquiry by the Anti-Corruption Bureau require to be
amplified.
2. Accordingly in supercession of the U.O. Note cited the position is clarified as
below:
3. Whenever a Minister receives a petition containing allegations against an employee
who is not working in the Department under his control, such petitions with the endorsement
of the Minister will be Circulated to the Chief Minister through the concerned Department of
the Secretariat under whose administrative control the employee is working.
4. All Private Secretaries and Personal Assistants of Ministers are requested to bring
the above instructions to the kind notice of the Hon'ble Ministers.
SHRAVAN KUMAR,
Chief Secretary to Government
51
GOVERNMENT OF ANDHRA PRADESH
GENERAL ADMINISTRATION (SERVICES - C) DEPARTMENT
U.O Note No. 808/Ser.-C/87-1 Dated 1tst September, 1987.
SUB :- SUITS -- Matters relating to orders of the Andhra Pradesh Administrative
Tribunal and Courts -~ Follow up action -Instructions -- Issued.
***
It has come to the notice of the Government that in cases where the Andhra Pradesh
Administrative Tribunal has passed orders revoking suspension orders issued by the
Government there have been abnormal delays in processing the cases and sometimes they are
being put up for orders just before the expiry of the limitation period. There is no justification
for such delays. Obviously, the departments are not realising the urgency of the matter and
the matters are left to the subordinate officers to deal with in a routine manner.
2. Therefore, it is considered, that whenever the Andhra Pradesh Administrative
Tribunal or any Court pronounces an order revoking a suspension order the Government
Pleader concerned should be contacted to obtain a copy of the order together with his
comments within a week. Thereafter, the department should process the case and take a
decision as to the further course of action within another week. Where it is considered that
the matter should be taken to the Supreme Court, steps should be taken to file S.L.P. and
obtain stay of the orders of Andhra Pradesh Administrative Tribunal instead of reinstating the
official.. The file should be dealt with personally at least at the levels of a Deputy/Joint
Secretary to Government. The file. should be circulated with a tag indicating "TOP
PRIORITY" and also specifying the limitation period, so that it could be processed quickly at
different levels.
3. Similar steps should be taken with regard to the matters relating to other court cases
and time bound matters. .
4. The Principal Secretaries to Government, Secretaries to Government are requested to
follow the above instructions scrupulously and also to bring these instructions to the notice of
all concerned.
SHRAVAN KUMAR,
Chief Secretary to Government
52
GOVERNMENT OF TELANGANA
ABSTRACT
PUBLIC SERVICES - AP Reorganisation Act 2014 - The Andhra Pradesh Last Grade
Service Rules, 1992 - Adaptation to the State of Telangana – Orders - Issued.
--------------------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SERVICES-B) DEPARTMENT
G.O.Ms.No. 194 Dated:28-05-2016,
Read the following:
1. The Andhra Pradesh Last Grade Service Rules, 1992, issued in
G.O.Ms.No.565, G.A (Ser.B)Department, Dated. 24.10.1992.
2. The Andhra Pradesh Reorganisation Act, 2014,
(Central Act No.6 of 2014).
3. Government Circular Memo. No.13665/SR/2014, G.A.(SR)Department,
dated.26.05.2014.
*****
ORDER:
Whereas, by virtue of Section 3 of the Andhra Pradesh Reorganisation Act,
2014 (Central Act No.6 of 2014), the State of Telangana comprising the territories
specified therein has been formed on and from the appointed day i.e. 02.06.2014;
2. And whereas, in section 101 of the Andhra Pradesh Reorganisation Act,
2014, a provision has been made for the purpose of facilitating the application of
any law (as defined in section 2 (f) of the Act), made before the appointed day, in
relation to the State of Andhra Pradesh or the State of Telangana, the appropriate
Government may before expiration of two years from 02.06.2014, by order, make
such adaptations and modifications of the law, whether by way of repeal or
amendment, as may be necessary or expedient, and thereupon every such law
shall have effect subject to the adaptations and modifications so made until
altered, repealed or amended by a competent Legislature or other competent
authority;
3. And whereas, the Andhra Pradesh Last Grade Service Rules, 1992 made in
exercise of the powers conferred by the proviso to Article 309 of the Constitution
of India, vide G.O first read above, are in force as on 01.06.2014;
4. And whereas, Government after careful examination of the matter, have
decided to adapt the said Andhra Pradesh Last Grade Service Rules, 1992 which
are in force as on 01.06.2014;
5. Accordingly, the following Notification will be published in an Extra- ordinary
issue of the Telangana State Gazette, Dt:28.05.2016
NOTIFICATION
In exercise of the powers conferred by section 101 of the Andhra Pradesh
Reorganisation Act, 2014 (Central Act No.6 of 2014), the Government of
Telangana hereby order for adaptation of the Andhra Pradesh Last Grade Service
Rules, 1992 in force as on 01.06.2014 to the State of Telangana with certain
modifications as shown below.
1. (i) This Order may be called, the Andhra Pradesh Last Grade Service Rules
1992, (Telangana Adaptation Order) 2016.
,
(ii) It shall come into force with immediate effect.
(P.T.O.)
::2::
2 (i) In the Andhra Pradesh Last Grade Service Rules, 1992 throughout the
rules, for the words “Andhra Pradesh”, the word “Telangana” shall be
substituted, except in rule - 12(b), 1st proviso under rule-14(d).
(ii) In rule-2, category (10) the words, “Chenchu Headmen in
Nallamalai forest area comprising Kurnool, Nandyal, Atmakur in Kurnool
District and Giddalur Division in Praksasam District” shall be omitted.
(iii) In rule-6, first proviso shall be omitted.
(iv) In Annexure-II, rule-5(b) in the “District” Column, the Districts from
Ananthapur to Vizianagaram and its corresponding entry in “Language”
Column shall be omitted.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
RAJIV SHARMA
CHIEF SECRETARY TO GOVERNMENT
To
The Commissioner of Printing, Stationery and Stores purchase, Telangana,
Hyderabad (with a request to publish and furnish 200 copies of the Gazette)
Copy to:-
All Departments in Telangana Secretariat.
All Heads of Departments in Telangana State.
The Secretary, TSPSC, Hyderabad.
The Registrar, the High Court, Hyderabad.
All District Collectors in Telangana State.
P.S. to Prl. Secretary to Chief Minister.
P.S. to Secretary to Govt. (Ser.), G.A.D., T.S. Secretariat.
The Law Department, Telangana Secretariat.
The G.A (Cabinet) Department.
SF / SC.
// FORWARDED::BY ORDER//
SECTION OFFICER
GOVERNMENT OF TELANGANA
ABSTRACT
PUBLIC SERVICES - AP Reorganisation Act 2014 - The Andhra Pradesh Ministerial
Service Rules, 1998 - Adaptation to the State of Telangana – Orders - Issued.
--------------------------------------------------------------------------------------------
GENERAL ADMINISTRATION (SERVICES-B) DEPARTMENT
G.O.Ms.No. 195 Dated:28-05-2016,
Read the following:-
1. The Andhra Pradesh Ministerial Service Rules, 1998, issued in
G.O.Ms.No.261, G.A (Ser.B)Department,Dt:14.7.1998.
2. The Andhra Pradesh Reorganisation Act, 2014,
(Central Act No. 6 of 2014).
3. Government Circular Memo No.13665/SR/2014, Genl. Adm.(SR)
Department, dated.26.05.2014.
*****
ORDER:
Whereas, by virtue of Section 3 of the Andhra Pradesh Reorganisation Act,
2014 (Central Act No.6 of 2014), the State of Telangana comprising the territories
specified therein has been formed on and from the appointed day i.e., of
02.06.2014;
2. And whereas, in section 101 of the Andhra Pradesh Reorganisation Act,
2014, a provision has been made for the purpose of facilitating the application of
any law (as defined in section 2 (f) of the Act), made before the appointed day, in
relation to the State of Andhra Pradesh or the State of Telangana, the appropriate
Government may before expiration of two years from 02.06.2014, by order, make
such adaptations and modifications of the law, whether by way of repeal or
amendment, as may be necessary or expedient, and thereupon every such law
shall have effect subject to the adaptations and modifications so made until
altered, repealed or amended by a competent Legislature or other competent
authority;
3. And whereas, the Andhra Pradesh Ministerial Service Rules, 1998 made in
exercise of the powers conferred by the proviso to Article 309 of the Constitution
of India, vide G.O first read above, are in force as on 01.06.2014.
4. And whereas, Government after careful examination of the matter, have
decided to adapt the said Andhra Pradesh Ministerial Service Rules, 1998 which
are in force as on 01.06.2014.
5. Accordingly, the following Notification will be published in an Extra- ordinary
issue of the Telangana State Gazette, Dt:28.05.2016.
NOTIFICATION
In exercise of the powers conferred by section 101 of the Andhra Pradesh
Reorganisation Act, 2014 (Central Act No.6 of 2014), the Government of
Telangana hereby order for adaptation of the Andhra Pradesh Ministerial Service
Rules, 1998 in force as on 01.06.2014 to the State of Telangana with certain
modifications as shown below.
1. (i) This Order may be called - The Andhra Pradesh Ministerial Service Rules
1998, (Telangana Adaptation Order)2016.
(ii) It shall come into force with immediate effect.
2. In the Andhra Pradesh Ministerial Service Rules, 1998:-
(i) throughout the Rules, for the words “Andhra Pradesh”, the word
“Telangana” shall be substituted except the expression “Andhra
Pradesh Public Employment (Organization of Local Cadres and
Regulation of Direct Recruitment) Order, 1975” wherever occurs.
(P.T.O)
::2::
(ii) throughout the Rules, for the words “Andhra Pradesh Public Service
Commission”, the words “Telangana State Public Service Commission”
shall be substituted.
(iii) throughout the Rules, for the words “Andhra Pradesh State Board of
Intermediate Education”, the words “Telangana State Board of
Intermediate Education” shall be substituted.
(iv) throughout the Rules, for the expression “Commissioner of Land
Revenue”, the expression “Chief Commissioner of land
Administration” shall be substituted.
(v) throughout the Rules, for the words “State Board of Technical
Education of Andhra Pradesh Government”, the words “State
Board of Technical Education of Telangana Government” shall be
substituted.
(vi) In rule-2,(a) Class-A, Category (1)(a)(iii) and Category(2)(a)(vii)
for the words “Village Development Officers”, the word “Panchayat
Secretaries” shall be substituted.
(b) class-B in a Note under Category (4), for the expression “8, 16 or
22 years of service under the Automatic Advancement Scheme”,
the expression “6, 12, 18 and 24 years of service under the
Automatic Advancement Scheme” shall be substituted.
(vii) In rule-3(a), under Note-17, for the words “Andhra Pradesh General
Subordinate Service Rules”, the words “General Subordinate Service
Rules, as applicable to the State of Telangana” shall be substituted
and for the words “Andhra Pradesh Last Grade Service Rules”, the
words “Last Grade Service Rules, as applicable to the State of
Telangana” shall be substituted.
(b), class-B, category(4) in table under the first proviso (i) at serial
number(2) under the second column, for the words “Village
Development Officer, Grade-I” the words “Panchayat Secretary,
Grade-I” and at serial number (3) under the second column, for the
words, “Village Development Officer, Grade-II”, the words
“Panchayat Secretary, Grade-II” shall be substituted.
(ii) at serial number (14) under the first column, for the words
“Institute of Administration” the word “Dr.Marri Chenna Reddy
Human Resource Development Institute” shall be substituted.
(viii) In rule-4(a), under the table with the heading “Posts of Senior
Assistants, Junior Assistants, Typists including Junior Stenos and
Senior Stenos and other equivalent or lower posts in this service”,
from Sl.No. I to IV shall be deleted.
(b) in (i)(d)(ii) and 4(i)(d)(iii) under the column ”Posts”, for the
words “High Court of Andhra Pradesh”, the words “High Court of
Judicature at Hyderabad for the State of Telangana and the State of
Andhra Pradesh” shall be substituted.
(c) in (ii)(d)(1), under the column “Appointing Authority” for the
words “District Development Officer, Zilla Praja Parishad”, the word
“Chief Executive Officer, Zilla Parishad” shall be substituted.
(d) in (ii)(d)(2), under the column “Appointing Authority” for the
words “Deputy District Development Officer, Zilla Praja Parishad”, the
words “Deputy Chief Executive Officer, Zilla Parishad” shall be
substituted.
(Contd…..)
::3::
(ix) In a table under rule-4(ii)(f) from Sl.No. I to IV, VII and Sl.No.VIII
shall be deleted.
(x) In rule-5(b) and (d), for the words “Andhra Pradesh State and
Subordinate Service Rules”, the words “State and Subordinate
Service Rules, as applicable to the State of Telangana” shall be
substituted.
(xi) In rule-7(1) for the expression “33 years”, the expression “34” years”
shall be substituted.
(xii) In Annexure-II to rule-11(b)(a) under the heading “Co-operative
Department”, for the words “Andhra Pradesh Co-operative
Subordinate Service Rules”, the words “Co-operative Subordinate
Service Rules as applicable to the State of Telangana” shall be
substituted.
(b) under the heading “Fire Services”, for the words “Andhra Pradesh
Fire Service Manual”, the words “Fire Service Manual as applicable to
the State of Telangana” shall be substituted.
(xiii) In rule-24, for the words “Andhra Pradesh Civil Services
(Classification, Control and Appeal) Rules, 1991”, the words “Civil
Services (Classification, Control and Appeal) Rules, 1991, as
applicable to the State of Telangana” shall be substituted.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
RAJIV SHARMA
CHIEF SECRETARY TO GOVERNMENT
To
The Commissioner of Printing, Stationery and Stores purchase, Telangana,
Hyderabad (with a request to publish and furnish 200 copies of the Gazette)
Copy to:-
All Departments in Telangana Secretariat.
All Heads of Departments in Telangana State.
The Secretary, TSPSC, Hyderabad.
The Registrar, the High Court, Hyderabad.
All District Collectors in Telangana State.
P.S. to Prl. Secretary to Chief Minister.
P.S. to Secretary to Govt. (Ser.), G.A.D
The Law Department, Telangana Secretariat.
The G.A (Cabinet) Department.
SF / SC.
//FORWARDED BY ORDER//
SECTION OFFICER
1
ANDHRA PRADESH REVISED PENSION RULES, 1980
(As corrected upto 07-10-2004)
PART - I
1. Short title and commencement :
1) These rules shall be called the Andhra Pradesh Revised Pension
Rules, 1980.
2) They shall be deemed to have come into force with effect from the
29th October, 1979.
2. Application :
They shall apply to all Government servants who were governed on
the 29th October, 1979 by
(a) the Old pension Rules in the Hyderabad Civil Service Rules;
or
(b) the Revised Pension Rules, 1951 of the Ex-Hyderabad State;
or
(c) the pension rules in the Civil Service Regulations; or
(d) the Andhra Pradesh Liberalised Pension Rules, 1961
(1)
(e) the All India Services (Death-cum-Retirement benefits) Rules1958
2
insofar as the members of the State Higher judicial service are concerned
(f) all workers of Government Distillery, Narayanaguda, Hyderabad
3
and Government Distillery, Kamareddy, Nizamabad District who have retired
from service on or after 12th September, 1983 except the following, namely :-
(1) Government servants who are employed in Government Industrial
Undertakings (i.e., Government servants to whom the Factories
Act, 1948 is applicable)
(2) Government servants who belong to non-pensionable service
1. The words “except the following namely” were deleted by G.O.Ms.No. 105, Fin. & Plg., (FW:
Pen-I) Dept., dt, 19-3-83 w.e.f. 1.4.78.
2. Inserted by G.O.Ms.No. 105. Fin & Plg. (FW : Pen-I) Dept. dt. 19-3-83 w.e.f. 1-4-78
3. Inserted by G.O.Ms. No. 101 Fin & Plg. (FW : Pen : I) Dept. dt. 6-4-88
R-2 2
(3) Copyists of the Revenue Department
(4) Government servants who elect to continue under the existing
Pension Rules in accordance with the provisions in Rule 3;
(5) [1 ]
(6) Employees of the former estates abolished under the Andhra
Pradesh (Andhra Area) Estates (Abolition and conversion into
Ryotwari) Act, 1948 (Act XXVI of 1948) except those to whom
the Andhra Pradesh Liberalised Pension Rules are applicable.
2
(7) Any of the Organisations/Societies/Companies/Boards/Bodies,
admitted in to Grant- in-aid, or where Government money is
invested
3
“(g) (i) These rules shall not apply to all Government Servants
appointed on or after 1-9-2004, to services and posts in con-
nection with the affairs of the State which are borne on pen-
sionable establishment, whether temporary, or permanent.
(ii) These rules shall not apply to all appointments, whether
temporary or permanent, made on or after 01-09-2004 in all
the State Public Sector Undertakings, whose pay and
allowances are drawn from the Consolidated Fund of the State
or not.
(iii) These rules shall not apply to all appointments, whether
temporary or permanent, made on or after 01-09-2004 of all
the tiers of the Rural and Urban Local Bodies such as the Gram
Panchayats, Mandal Parishads, Zilla Parishads, Municipalities,
Municipal Corporations, Urban Development Authorities, Co-
operative and Urban Local Bodies, Zilla Grandhalaya Samsthas,
Agriculture Marketing Committees, including all the Universi-
ties in the State, including all the Institutions functioning under
the Universities, whose pay and allowances are drawn from
1. The words “Government servants who belong to the State Higher Judicial service” were
omited by G.O.Ms.No.105, Fin & Plg. (FW : Pen-I) Department, dt. 19-3-83 w.e.f 1-4-78.
2. Sub rule (7) was inserted by G.O.Ms.No. 171, Fin & Plg (FW : Pen-I) Dept, dt 3-10-97 w.e.f
3-10-97.
3. These provisions were added by G.O.Ms.No.653, Fin (Pen-I) Dept, dt 22-09-2004. New
pension scheme - Contributory pension scheme w.e.f. 01-09-2004.
R-3 3
the Consolidated Fund of the State or not.
(iv) These Rules shall not apply to appointments, whether
temporary or permanent made on or after 01-09-2004 into all
the Institutions receiving Grant-in-Aid from the Government.
(v) These rules shall not apply to appointments, whether
temporary or permanent, made on or after 01-09-2004 to all
Co-operative Institutions, Autonomous Corporations, whose
pay and allowances are drawn from the Consolidated Fund of
the State or not.”
Executive Instructions
Eligibility of Family Pension in certain cases :
The widows/ eligible members of the families of District and Sessions
Judges governed by the All India Services (Death-cum-Retirement Benefits)
Rules, 1958 and retired/died before 1-4-1978, be allowed Family Pension
under Andhra Pradesh Government servants Family Pension Rules 1964.
(G.O. Ms. No.506, GA (SC-F) Dept., dated 11-9-1989)
.
1
[3]. Option :- A Government servant who holds a post under the Government
on the 29th October 1979, on regular basis and who is governed by the Civil
Service Regulations, Hyderabad Civil Service Rules, Revised Pension Rules
1951, Andhra Pradesh Liberalised Pension Rules 1961 or the benefits of
drawing pension under the Old Pension Rules under Civil Service Regulations/
Hyderabad Civil Service Rules reduced by Pension equivalent of the retirement
gratuity under the Andhra Pradesh Liberalised Pension Rules 1961, as the
case may be, and the Andhra Pradesh Family Pension Rules 1964, and to
whom these rules apply shall be entitled to exercise an option to continue
under the Pension Rules by which he is governed on the 28th October, 1979,
or to elect to come to the Andhra Pradesh Revised Pension Rules 1980;
(a) at any time six months prior to the date of retirement on
superannuation; or
1. Substituted by G.O.Ms.No. 16, Fin & Plg. (FW : Pen-I) Dept. dt. 10-1-85. w.e.f. 29-10-79; for the
original rule as amended in G.O.Ms.No. 268, Fin & Plg (FW : Pen-I) Dept., dt 19-10-82 and
G.O.Ms.No. 12, Fin & Plg. (FW : Pen-I) Department, dt 12-1-84.
R - 4,5 4
(b) in cases of invalidation from service or voluntary retirement or
compulsory retirement, within fifteen days of the said event
occurring; or
(c) in the case of those who have already retired subsequent to
the 28th October, 1979, within three months from the date of
issue of these rules, failing which he shall be deemed to have
elected to be governed by these rules.
The option shall be exercised in the appended form.(*)
(d) 1[x x x]
4. Government servants transferred from services and posts
to which these rules do not apply :
1) A Government servant who is transferred permanently to a service
or post to which these rules apply from a service or post to which these rules
do not apply shall become subject to these rules :
Provided that it shall be open to him, within six months of the date of
issue of the order of his permanent transfer or, if he is on leave on that day,
then, within six months of his return from leave, whichever is later, to elect to
be governed by the pension rules to which he was subject immediately before
the date of his transfer.
2) The option under the provision to sub-rule (1) shall be exercised
in writing and communicated to the authority making such order
of transfer.
3) The option, once exercised, shall be final.
5. Regulation of claims to pension or family pension :-
1) (a) Any claim to pension or family pension shall be regulated by the
provisions of these rules in force at the time when a Government servant
(*) Vide Annexure - I to these rules.
1. Rule 3(d) was omitted by G.O.Ms.No. 284 Fin & Pig (FW - Pen.I) Deptartment dt. 22-12-98. The
earlier sub rule was as follows :-
“ In the case of Government servants who died while in service / after retirement subse-
quent to 28th October 1979, the pensionary benfits which may be most beneficial to the heirs
under the pension rules applicable to the Government servants on the date of death / retire-
ment shall be applied and pensionay benfits sanctioned accordingly.”
R - 5, 6 5
retires or is retired or is discharged or is allowed to resign from service or
dies, as the case may be.
b) The day on which a Government servant retires or is retired or is
discharged or is allowed to resign or voluntarily retire from service, as the
case may be, shall be treated as a non-working day but the date of death
shall be treated as a working day.
1
[c] Any type of pension sanctioned under these rules, except
Family pension, shall be subject to rule 45.]
6. [2xxx]
1. Rule 5[c] was inserted by the G.O.Ms.No. 178, Fin & Plg (FW : Pen-I) Dept, dt 22-10-97
w.e.f. 29-10-79
2. Rule 6 was deleted w.e.f 25-5-98 through G.O.Ms.No. 90 Fin & Plg (FW : Pen-I) Dept. dt 25-5-98.
The earlier rule was as follows : -
Full pension subject to approved service :- (1) Except for family pension
admissible under Rule 50, full pension admissible under these rules shall not be
sanctioned to a Government servant unless the service rendered by that Government
servant has been satisfactory :
Provided that full pension and retirement gratuity admissible under these rules
may be released by Audit Officer/Pension Issuing Authority presuming the service to
be satisfactory, unless the said officer/Authority hears from the competent authority
either to withhold the pension in full or to effect any cut in the pension before the
employee actually retires.
(2) If the service rendered by the Government servant referred to in sub-rule
(1) has not been satisfactory, the pension sanctioning authority may by order make
such reduction in the amount of pension or gratuity, or both, as that authority may
think proper:
Provided that no order regarding reduction in the amount of pension or gratuity
or both shall be made unless the Government servant has been given a reasonable
opportunity for making a representation in the matter:
Provided further that in case where the pension sanctioning authority is
subordinate to the appointing authority, no order regarding reduction in the amount of
pension or gratuity or both shall be made unless the approval of the appointing authority
has been obtained;
Provided also that the amount of pension shall not be reduced below the
limit specified in sub-rule (5) of Rule 45.
R-7 6
(3) For the purpose of sub-rule (2), the expression “appointing authority”
shall mean the authority which is competent to make appointments to the service or
post from which the Government servant retires.
Note :- Until Government specifically delegate the powers of reduction in pension
to the appointing authorities, this power shall rest in Government for
the time being.
(4) (a) The reduction referred to in sub-rule (2) shall be of a permanent character,
and
(b) the measure of reduction in the amount of pension shall be to the
extent by which the Government servant’s service as a whole failed to
reach a satisfactory standard and no attempt shall be made to equate
the amount of reduction with the amount of loss caused to the
Government.
(5) The pension sanctioned under these rules shall not be reduced although
proof of the service having been not satisfactory may come to the
notice of the pension sanctioning authority subsequent to the sanction
of pension.
(6) Whenever in the case of a Government servant the State Government
passes an order (whether original or appellate) awarding a pension
including gratuity less than the maximum admissible under these rules,
the Andhra Pradesh Public Service Commission shall be consulted
before the order is passed.
(7) Nothing in this rule shall apply:- (a) where pension or a part of pension
has been withheld or ordered to be recovered under Rule 9; or
(b) where a part of pension has been reduced under Rule 39; or
(c) to effect any recovery which has the result of punishment.
7. Limitation on number of pensions:
(1) A Government servant shall not earn two pensions in the same
service or post at the same time or by the same continuous
service.
(2) Except as provided in Rule 19, a Government servant who
having retired on a superannuation pension or retiring pension,
is subsequently re-employed shall not be entitled to a separate
pension or gratuity for the period of his re-employment.
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8. Pension subject to future good conduct :
(1)(a) Future good conduct shall be an implied condition of every
grant of pension and its continuance under these rules.
(b) The pension sanctioning authority may, by order in writing,
withhold or withdraw a pension or part thereof, whether
permanently or for a specified period, if the pensioner is
convicted of a serious crime or is found guilty of grave
misconduct:
Provided that no such order shall be passed by an authority subordinate
to the authority competent to make an appointment to the post held by the
pensioner immediately before his retirement from service:
Provided further that where a part of pension is withheld or withdrawn,
the amount of such pension shall not be reduced below the limit specified in
sub-rule (5) of Rule 45.
(2) Where a pensioner is convicted of a serious crime by a Court
of law, action under sub-rule (1) shall be taken in the light of the
judgment of the Court relating to such conviction.
(3) In a case not falling under sub-rule (2), if the authority referred
to in sub-rule (1) considers that the pensioner is prima facie
guilty of grave misconduct, it shall before passing an order
under sub-rule (1):-
(a) serve upon the pensioner a notice specifying the action
proposed to be taken against him and the ground on which it is
proposed to be taken and calling upon him to submit, within
fifteen days of the receipt of the notice or such further time not
exceeding fifteen days as may be allowed by the pension
sanctioning authority, such representation as he may wish to
make against the proposal, and
(b) take into consideration the representation, if any, submitted by
the pensioner under clause (a).
(4) Where the authority competent to pass an order under sub-
rule (1) is the Government, Andhra Pradesh Public Service
Commission shall be consulted before the order is passed.
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(5) An appeal against an order under sub-rule (1), passed by any
authority other than the Government shall lie to the Government
and the Government shall, in consultation with the Andhra
Pradesh Public Service Commission, pass such orders on
the appeal as it deems fit.
Explanation :- (a) The expression “serious crime” includes a crime involving
an offence under the Official Secrets Act, 1923 (Central Act 19
of 1923).
(b) The expression ‘grave misconduct’ includes the
communication or disclosure of any secret official code or
password or any sketch, plan, model, articles, note, document
or information, such as is mentioned in Section 5 of the Official
Secrets Act, 1923 (Central Act 19 of 1923) which was obtained
while holding office under the Government so as to prejudicially
effect the interests of the general public or the security of the
State.
Executive Instructions
Cases of convicted pensioners prompt intimation :-
The prosecuting officers and Treasury officers shall intimate promptly
about the cases, where pensioners are convicted to the concerned
administrative authorities/pension sanctioning authorities of the State
Government and Government of India in case of Central Pensioners to take
necessary further action.
(G.O.Ms.No.84, Fin & Plg (FW : Pen-I) Dept. dt 12-7-1999)
9. Right of Government to withhold or withdraw pension :-
[1(1) The Government reserves to themselves the right of
withholding a pension or gratuity, or both, either in full or in part, or withdrawing
a pension in full or in part, whether permanently or for a specific period and of
ordering recovery from a pension or gratuity of the whole or part of any
pecuniary loss caused, to the Government and to the local authority if, in any
departmental or judicial proceedings the pensioner is found guilty of grave
misconduct or negligence during the period of his service, including service
rendered upon re-employment after retirement :
1. Sub rule (1) was substituted by G.O.Ms.No. 302, Fin & Plg (FW : Pen-I) Dept, dt. 30-8-1994.
R-9 9
Provided that the Andhra Pradesh Public Service Commission shall
be consulted before any final orders are passed. 1[“However, consultation
with Andhra Pradesh Public Service Commission is not necessary, when the
pensioner is found guilty in any judicial proceedings”.]
Provided further that a part of pension is withheld or withdrawn, the amount
of such pension shall not be reduced below the limit specified in sub-rule (5) of
Rule 45]
“Provided also that the penalty of withholding of entire pension or gratuity
2
or both may be imposed against the retired Government servant upon being
found guilty or upon conviction in a court of law for the offences of grave
charges namely proved cases of misappropriation, bribery, bigamy, corruption,
moral turpitude, forgery, outraging the modesty of women and misconduct.”
(2)(a) The departmental proceedings referred to in sub-rule (1), if instituted
while the Government servant was in service whether before his retirement
or during his re-employment, shall, after the final retirement of the Government
servant, be deemed to be proceedings under this rule and shall be continued
and concluded by the authority by which they were commenced in the same
manner as if the Government servant had continued in service.
Provided that where the departmental proceedings are instituted by an
authority subordinate to the State Government, that authority shall submit a
report recording its findings to the State Government.
Note :- The function of the disciplinary authority is only to reach a finding
on the charges and to submit a report recording its findings to the Government.
It is then for the Government to consider the findings and take a final decision
under this rule. In case Government decide to take action under this rule in
the light of the findings of the disciplinary authority, the Government will serve
the person concerned with a show-cause notice specifying the action proposed
to be taken under this rule and the person concerned will be required to submit
his reply to the show-cause notice within such time as may be specified by
the Government. The Government will consider the reply and consult the
Andhra Pradesh Public Service Commission. If as a result of such
consideration in consultation with the Commission, it is decided to pass an
order under the rule, necessary orders will be issued in the name of the
Government.
1. The words were added through G.O.Ms.No. 442, Fin (FW : Pen-I) Department dt. 25-9-2003.
2. The provision was added by G.O.Ms.No.664, Finance (Pen-I) Dept., dt. 7-10-2004
R-9 10
(b) The Departmental proceedings, if not instituted while the
Government servant was in service, whether before his
retirement or during his re-employment:
(i) shall not be instituted save with the sanction of the Government;
(ii) shall not be in respect of any event which took place more
than four years before such institution; and
(iii) shall be conducted by such authority and in such place as the
State Government may direct and in accordance with the
procedure applicable to departmental proceedings in which an
order of dismissal from service could be made in relation to
the Government servant during his service.
(3) 1
[x x x]
(4) In the case of a Government servant who has retired on
attaining the age of superannuation or otherwise and against
whom any departmental or judicial proceedings are instituted
or where departmental proceedings are continued under sub-
rule (2), a provisional pension as provided in Rule 52 shall be
sanctioned.
(5) Where the State Government decides not to withhold or
withdraw pension but orders recovery of pecuniary loss from
pension, the recovery shall not ordinarily be made at a rate
exceeding one-third of the pension admissible on the date of
retirement of a Government servant.
(6) For the purpose of this rule-
(a) departmental proceedings shall be deemed to be
instituted on the date on which the statement of charges
is issued to the Government servant or pensioner of if
the Government servant has been placed under
suspension from an earlier date; on such date; and
(b) Judicial proceedings shall be deemed to be instituted-
1. Sub rule (3) was omitted by G.O.Ms.No.302, Fin & Plg (FW : Pen-I) Department., dt.30-8-
1994.
R-9 11
(i) in the case of criminal proceedings, on the date on
which the complaint or report of a police officer, of which
the Magistrate takes cognisance, is made; and
(ii) in the case of Civil proceedings, on the date the plaint
is presented in the Court.
1
[7. Even though a Government servant has retired from service
and was not before his retirement chargesheeted or called upon
to explain why a pecuniary loss caused to the Government (or
a local authority) due to his negligence, while he was in service,
should not be recovered from him, the Government if they are
satisfied that the loss is due to him, shall recoup the pecuniary
loss besides all Government dues (or local authority dues) from
the Retirement Gratuity. For this purpose, it shall not be
neccessary to get the consent of the Government servant or
the consent of the members of his family in the case of a
deceased Government servant, as the case may be. In such
cases, it shall be indicated in the sanction clearly the amount
of Retirement Gratuity admissible, a stated amount which shall
be deducted from the Retirement Gratutiy on account of
Government dues or local authority dues or loss sustained by
the Government servant due to negligence and the net amount
of Retirement Gratuity payable to the retired Government
servant.]1
1. Sub rule (7) was substituted by G.O.Ms.No. 995, Fin. (Pension-I) Department., dt.
21-12-2002. The earlier sub-rule (7) added by G.O.Ms.No.85, F&P (FW.Pen.I) Dept.,
dt 12-7-99 was as follows :-
7(a) When a Government servant dies before conclusion of the disciplin-
ary proceedings, generally death abates all further proceedings. As
such, when Government servant dies before conclusion of the disci-
plinary proceedings, the proceedings under rule 9 of the Andhra
Pradesh Revised Pension Rules 1980 also abates. If any loss caused
or misappropriated the Government amount by the deceased Govern-
ment servant is established, in such cases, the disciplinary proceed-
ings will not automatically abate and it is open to the Government to
bring the legal representatives on record and conclude disciplinary
proceedings for the purpose of recovery of the same.
b) When disciplinary proceedings are concluded as per the procedure
and Government servant/ pensioner dies before receiving punishment
order and any loss caused or misappropriated the Government amount
R-9 12
due to his negligence or misconduct while he was in service, is estab-
lished, the same can be recovered from terminal benefits admissible
to the legal heirs. The recovery in such cases shall be from the termi-
nal benefits i.e. Retirement Gratuity, Commuted Value of Pension,
Encashment of leave.
c) In cases of punishment of stoppage of increment without cumulative
effect, which could not be implemented due to lack of service, or oth-
erwise, the amount equal to the increments stopped, shall be recov-
ered from the Retirement Gratuity of the employee.
Provided that the Consultation with the Andhra Pradesh Public Service Com-
mission shall not be necessary for taking action under this sub-rule.
Executive Instructions
(i) Procedure to be followed to withhold or withdraw Pension:
According to Rule 9 of Revised Pension Rules, 1980, the State
Government reserves to themselves the right of withholding or withdrawing a
pension or part thereof, whether permanently or for a specified period, and of
ordering recovery from a pension of the whole or part of any pecuniary loss
caused, to the Government and to the local authority if, in any departmental or
judicial proceedings, the pensioner is found guilty of grave misconduct or
negligence during the period of his service, including service rendered upon
re-employment after retirement.
2. If departmental proceedings had been initiated against a Government
servant under the Andhra Pradesh Civil Service (Control, Classification and
Appeal) Rules while he was in service, including re-employment, the
proceedings will be deemed to be proceedings under Rule 9 of Revised
Pension Rules, 1980 and will be continued and concluded by the authority by
which they were commenced in the same manner as if the Government
servant had continued in service. In case, where departmental proceedings
had been initiated by an authority subordinate to Government, that authority
will submit a report recording its findings to the Government, as the power to
pass orders in such cases vests only with the Government under Rule 9 of
Revised Pension Rules, 1980.
3. If departmental proceedings had not been instituted while a
Government servant was in service including the period of his re-
employment, if any, proceedings can be instituted under Rule 9(2)(b) of Revised
Pension Rules, 1980 subject to the following:
R-9 13
(a) shall be with the sanction of Government;
(b) for a misconduct or misbehaviour in respect of any event which
took place not earlier than four years before the institution of such proceedings;
and
(c) proceedings shall be conducted by such authority and at such
place as the Government may direct and in accordance with the procedure
applicable to the departmental proceedings in which an order of dismissal
from service could be made in relation to the Government servant during his
service.
4. To ensure that uniform procedure is followed and also to avoid
procedural irregularities which may vitiate the proceedings initiated, it is
considered that standardised form which are annexed to this Memo are adopted
for dealing with such cases.
[Govt. Memo.No. 17757-A/216/A2/Pen.I/94, dt 24-5-94 of F&P (FW.PenI)
Department]
(1) Order conveying sanction of the Government for taking
departmental action against a pensioner under Rule 9 of Revised
Pension Rules 1980.
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public services - Departmental Proceedings against Sri/Smt./Kum
............................ formerly ..................... Department - Sanction under Rule 9
of Revised Pension Rules, 1980 - Issued.
(DEPARTMENT)
G.O.Ms.No................ Date ..............
Order: Read the following :-
Whereas it has been made to appear that Shri/Smt/Kum....... while
serving as .........in the Department .......from ........to......was (here specify
briefly the imputations of misconduct or misbehaviour in respect of which it is
proposed to institute departmental proceedings).
Now, therefore, sanction is accorded under sub-clause (i) of clause (b)
of sub-rule (2) of Rule 9 of the Revised Pension Rules, 1980 to initiate
departmental proceedings against the said Shri/Smt./Kum..........
R-9 14
It is further directed that the said departmental proceedings shall be
conducted in accordance with the procedure laid down in Rule 20 of the APCS
(CCA) Rules, 1991 by .......(here specify the authority by whom the
departmental proceedings should be conducted) at ........(here specify the
place or places at which the departmental proceedings including oral inquiry,
might be conducted).
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA
PRADESH)
(2) Memorandum of charges to be communicated to the pensioner
concerned in departmental action under Rule 9 of Revised Pension
Rules, 1980.
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Public services - Sri ............................... Department - Departmental
Proceedings under Rule 9 of Revised Pension Rules, 1980 - Articles of
Charges - Issued
(DEPARTMENT)
G.O.Rt.No. Date :
Read the following:-
Order :
In pursuance of the sanction accorded by the Government under sub-
clause (i) of clause (b) of sub-rule (2) of Rule 9 of the RP Rules, 1980 for
instituting departmental proceedings against Sri ..........vide G.O. Ms.
No........(department) dated ........it is proposed to hold an inquiry against the
said Sri ...........in accordance with the procedure laid down in Rule 20 of the
APCS (CCA) Rules, 1991. The enquiry shall be conducted by ..........hereby
specify the authority by whom the departmental proceedings are to be
conducted in accordance with the sanction, at ...........(here specify the name
of the place where the proceedings are to be conducted).
2. The substance of the imputations of misconduct or
misbehaviour in respect of which the inquiry is proposed to be held is set out
in the enclosed statement of articles of charge (Annexure-I). A statement of
the imputations of misconduct or misbehaviour in support of each article of
charge is enclosed (Annexure-II). A list of documents by which, and a list of
witnesses by whom, the articles of charge are proposed to be sustained are
also enclosed (Annexure-III and IV).
R-9 15
3. Sri .......is directed to submit within 10 days of the receipt of
this Memorandum a written statement of his defence and also to state whether
he desires to be heard in person.
4. He is informed that an inquiry will be held only in respect of
those articles of charges as are not admitted. He should, therefore specifically
admit or deny each article of charge.
5. Sri....is further informed that if he does not submit his written
statement of defence on or before the date specified in para 3 above, or does
not appear in person before the inquiring authority or otherwise fails or refuses
to comply with the provisions of Rules 20 of the APCS (CCA) Rules, 1991, or
the orders/directions issued in pursuance of the said rules, the inquiring
authority may hold the inquiry against him exparte.
6. The receipt of this GO may be acknowledged.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA
PRADESH)
To
Sri...
Annexure-I
Statement of articles of charge framed against......(name of the retired
Government servant), formerly........
Article I
That the said Sri.......while functioning as .......during the period..........
Article II
That during the aforesaid period and while functioning in the aforesaid
office, the said Sri.............
Article III
That during the aforesaid period and while functioning in the aforesaid
office, the said Sri............
Annexure-II
Statement of imputations of misconduct or misbehaviour in support of
the articles of charge framed against Sri ........(name of the retired Government
servant) formerly...........
R-9 16
Article I
Article II
Article III
Annexure-III
List of documents by which the articles of charge framed against Sri
.............(name of the retired Government servant), formerly .........are proposed
to be sustained.
Annexure-IV
List of witnesses by whom the articles of charge framed against Sri
.........(name of the retired Government servant) formerly .........are proposed
to be sustained.
ii) Institution “Departmental Proceedings” - After retirement :-
“Deparmental Proceedings” shall be deemed to be instituted
on the date on which the statement of charges is issued to the Government
servant in accordance with rule 20(3) of A.P. Civil Services (CCA) Rules 1991.
In cases where only a preliminary inquiry into the allegations or where it is
contemplated to initiate departmental proceedings, it can not be presumed
that the departemental proceedings have been instituted under Rule 9(2) of
A.P. Revised Pension Rules 1980. In cases where charges have not been
framed and issued before the retirement of the employee concerned, further
action has to be taken in accordance with rule 9(2) of the A.P. Revised Pension
Rules 1980 read with G.M.No. 17757 / A2 / 216 / Pen. I / 94 Dated 24.5.94 of
finance Dept., - vide executive instruciton No. (1) above. If action has to be
taken after forwarding the pension papers to Accountant General, the
instructions issued in G.M.No. 33764-A / 55 / PSC / 93 dated 15-10-93 of finance
Dept., vide instruction No. (iv) of the Executive instructions contained under
Rule 52 have to be followed.
In cases where disciplinary or judicial proceedings are pending,
provisional pension has to be sancitoned under rule 52 (1) (a) of A.P. Revised
Pension Rules, 1980 keeping in view the instructions contained in circular memo
No. 979-B / 5 / A2 / Pen.I / 94 dated 2-2-94 of Finance Department i.e. Minimum
of 75% of Pension admissible-vide instruction No. (iii) of the executive
instrucitons under Rule 52.
[Cir. memo.No.37254/361/A2/Pen.I/98, dt. 4-7-98 of Fin & Plg (FW :
Pen.I) Department]
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iii) Effect of deletion of Rule 6 on Rule 9 :-
It is clarified that Rule 6 and Rule 9 of the APRPRs, 1980 are two
distinctive provisions and deletion of Rule 6 has no effect on Rule 9. As such
the cases of the pensioners against whom any disciplinary or judicial
proceeding are pending have to be dealt with under Rule 9 of the APRPRs,
1980
[Cir.Memo.No.1305-A/499/A2/Pen.I/98, dt.12-11.98 of the Fin & Plg (FW
: Pen.I) Departement.]
iv) Review of punishment :
As there is a need for evolving a uniform procedure to review the
punishment imposed under Rule 9 of the APRPRs, 1980. A retired employee
can prefer an appeal against an order reducing or with holding maximum.
Pension including an additional pension admissible to him under the rules.
[G.O.Ms.No.53, Fin & Plg (Pen.I) dt. 12-4-99 of Fin & Plg (Pen.I)
Department.]
v) (a) Where Court directed to dispose of the disciplinary case
within a specified time period :
The disciplinary cases against the retired Government servant shall
be concluded as quickly as possible. If court directs to the conclude the same
within a specified period, it should be concluded with in the said period only. If
not, time may be obtained from the court to conculde same in such case,
final orders issued after the period is specified by the courts and the court
dismisses such final order due to non conculsion of the same within time
specified by them, action against the concerned persons shall be taken for
not taking prompt action within the time and the loss caused if any, there to
the Government in such cases shall be recovered from the concerned.
b) Where charges are dropped and interest on pensionary
benefits is claimed :
If the department decides to drop the charges, they shall take a decision
as quickly as possible and they should draft the order carefully, the following
lines are prescribed for guidance, duly indicating that the individual shall be
eligible for interest subject to the conditions specified under sub-rule [1A] of
RULE 46 of the A.P.R.P.R.S, 1980 from the date of final orders only.
R-9 18
In the circumstances stated above the Government have taken lenient
view and further action is here by dropped. The individual is eligible for terminal
benefits due to him from the date of issue of orders.
[G.O.Rt.No. 1034, Fin & Plg (FW : Pen-I) Dept. dt., 9-6-2000]
vi) Recovery of Government dues from dearness relief on
pension :
Any Government dues, due from the pensioner can be recoverable
from the Dearness Relief on pension after issuing a show cause notice to the
concenred person and after considering the explanation, if any submitted by
the pensioner within the stipulated time.
[G.O.Ms.No. 227, Fin (Pen-I) Dept. dt., 29-5-2001]
vii) Payment of Pensionary benefits to the Government servants
retired from service pending disciplinary action-Action
against the retired person for their lapses-Consolidated-
Orders :
1. A retired Government employee is entitled for the, following
terminal benefits to be got sanctioned.
1) Family Benefit Fund
2) Andhra Pradesh Group Insurance Amount
3) General Provident Fund Amount
4) Andhra Pradesh Government Life Insurance amount.
5) Encashment of Earned Leave
6) Retirement Gratuity
7) Pension/Provisional pension
8) Commuted Value of Pension
2. In case of Government Employee against whom the departmental
proceedings or criminal proceedings are pending at the time of retirement, all
the above terminal benefits need not be released. Proceedings pending means,
there must be proceedings already initiated and pending within the meaning
of rule 9 of the A.P.R.P.Rs, 1980. A Government servant who attains the age
R-9 19
of superannuation while under suspension should be allowed to retire on the
due date of superannuation. But pensionary benefits can not be settled until
the conclusion of the enquiry or disposal of charges. In such cases, the
payment of terminal benefits shall be regulated as follows :-
a) The following amounts shall be paid to the retired employee since no
recoveries can be made from these amounts,
1) Family Benefit Fund
2) Andhra Pradesh Group Insurance Scheme
3) General Provident Fund
4) Andhra Pradesh Government Life Insurance
b) Encashment of Earned Leave :
As per the orders issued in G.O.Ms.No. 11, Fin & Plg (FW : F.R-I) Dept.,
dt. 15-01-1997 the authority competent to grant leave, in the above mentioned
cases may with hold whole or part of cash equivalent of earned leave, if in the
view of the comepetent authority there is a possibility of the some money
becoming recoverable from him on conclusion of the proceedings against
him. On conclusion, the retired employee will become eligible to the amount
so withheld after adjustment of the Government dues, if any. As such,
Encashment of Earned Leave can be regulated accordingly.
c) Retirement Gratuity :
According to clause [c] of sub-rule (1) of rule 52 of the A.P.R.P.Rs,
1980, no gratuity shall be paid until the conclusion of the departmental or
judicial proceedings and issue of final orders.
According to the proviso to the above said rule, where departmental
proceedings have been instituted under rule 9 of the Andhra Pradesh Civil
Services [Classification, Control and Appeal] Rules, 1991, for imposing any
of the penalties specified in clauses (i), (ii) and (iv) of rule 9 of the said rules,
except the cases falling under sub-rule (2) of rule 22 of the said rules, the
payment of gratuity shall be authorised to be paid to the Government servant.
It is also further provided in the said rule that where a conclusion has been
reached that a portion of pension only should be withheld or withdrawn and
the retirement gratuity remains unaffected in the contemplated final orders,
the retirement gratuity can be released upto 80% of the eligible retirement
gratuity.
R-9 20
d) Provisional Pension :
1. As per sub-rule (4) of rule 9 of the Andhra Pradesh Revised Pension
Rules, 1980, the retired employees mentioned in the above cases shall be
sanctioned provisional pension as provided in rule 52 of the said rules.
According to rule 52 of the said rules, the Audit Officer/head of office shall pay
the provisional pension not exceeding the eligible pension. The provisional
pension shall be paid from the date of retirement to the date on which final
orders are passed by the comptent authority on conclusion of the
departemental or judicial proceedings pending against the retired employee.
The provisional pension shall not be less than 75% of the normal pension
entitlement.
2. Pension sanctioning authorities are competent to sanction provisional
pension to the Non-Gazetted Officers. It shall be sanctioned by the Government
in the case of Gazetted Officers.
3. In the above mentioned cases the departement shall send pension
papers to the Accountant General and it should be mentioned in the forwarding
letter that departmental/judicial proceedings are pending and with a request
to indicate only the quantum of pension that would be admissible which should
not be released till further orders as only provisional pension has to be released.
The Accountant General may then verify the penionsary benefits admissible
and indicate the quantum of pension, where upon, the Head of the departement
may intimate the quantum of provisional pension for payment in case of
Gazetted Officers, so that Government will sanction the same. The Accountant
General, AP, Hyderabad will straight way authorise the minimum provisional
pension i.e.75% of the quantum of pension verified by his office, pending
sanction by the pension sanctioning authority and that if the appropriate authority
sanctions more than 75% of the eligible pension as provisional pension, the
Accountant General will issue an amendment accordingly.
e) Commuted value of Pension :
No Commutation of pension shall be allowed in the above mentioned
cases since sub-rule 3 of Rule 3 of the AP Commutation Rules, do not permit
a Government servant against whom judicial or departmental proceedings
has been instituted or pending, to commute any part of his pension during the
pendency of such proceedings. Further, in the case of those to whom only
provisional pension is granted, if after conclusion, entire pension is withheld,
the question of commutation does not arise. In the case of others to whom
R - 9,10 21
pension was allowed either in full or in part, the period of one year for
commutation without medical examination has to be reckoned from the date
of issue of orders on conclusion of the proceedings.
4. Action against the retired officer who commits irregularities can be
taken on three counts :
1) Criminal Prosecution
2) Disciplinary action and
3) Recovery of the amount.
In case of the death of the retired officer, action on first two counts will
abate but as per the orders issued in the G.O.Ms.No.85 Fin & Plg [FW : Pen-
I] Dept. dt, 12-7-1999, the loss or mis-appropriated amounts can be recovered
from the terminal benefits of the retired officer.
5. If any irregularity of a retired employee is noticed after his retirement
and no departemental proceedings can be instituted under sub-rule 2 [b] of
Rule 9 of A.P.R.P.Rs. 1980, the department can initiate criminal action against
the retired officer or action under the Andhra Pradesh Revenue Recovery
Act, 1864 to recover the loss if any caused to the Government by him.
[G.O.Rt.No. 1097, Fin (FW : Pen-I) Dept., dt. 22-6-2000]
viii) Continuence of disciplinary proceedings after retirement even
no peuniary loss caused to the government :
The disciplinary proceedings pertaining to a serious or grave act of
misconduct or negligence committed by a government servant can be
continued or instituted in terms of rule 9 of A.P.R.P.Rs. 1980, or other
corresponding rules, even if no pecuniary loss was caused to the Government.
[Circular Memo.No. 3026/18/A2/ Pension .I / 1999 Fin & Plg (FW : Pen
-I) Dept., dt. 1-6-1999]
10. Commercial employment after retirement:-
(1) If a pensioner who, immediately before his retirement was a
Gazetted Government servant, wishes to accept any commercial employment
before the expiry of two years from the date of his retirement, he shall obtain
R - 10 22
the previous sanction of the Government to such acceptance 1(by submitting
an (*) application in the prescribed proforma appended to part II of these rules)
and no pension shall be payable to a pensioner who accepts a commercial
employment without such sanction in respect of any period for which he is so
employed or such longer period as the Government may direct :
Provided that a Government servant who was permitted by the
Government to take up a particular form of commercial employment during
his leave preparatory to retirement or during refused leave shall not be required
to obtain subsequent permission for his continuance in such employment
after retirement.
(2) For the purpose of this rule-
(a) the expression commercial employment means :-
(i) an employment in any capacity including that of an agent under
a company, co-operative society, firm or individual engaged in
trading, commercial, industrial, financial or professional
business and includes also a directorship or such company
and partnership of such firm and includes employment under
a body corporate, wholly or substantially owned or controlled
by the Government,
(ii) setting up practice, either independently or as a partner of a
firm, as adviser or consultant in matters in respect of which
the pensioner-
(a) has no professional qualification and the matters in respect of
which the practice is to be set up or is carried on are relatable
to his official knowledge or experience, or
(b) has professional qualifications but the matters in respect of
which such practice is to be set up are such as are likely to
give his clients an unfair advantage by reason of his previous
official position, or
(iii) has to undertake work involving liaison or contact with the
offices or officers of the Government.
1. These words were inserted by G.O.Ms.No.372, Finance and Planning (FW.Pen.I) Depart-
ment, dt 2.12.85.
(*) Vide Annexure II to these rules.
R - 11 23
Explanation:-
(a) For the purpose of sub-rule (1) of this rule, “the date of
retirement” in relation to a Government servant re-employed
after retirement, without any break, either in the same or in
another Gazetted post under the State Government or in any
other equivalent post under the Central Government, shall
mean the date on which such Government servant finally
ceases to be so re-employed in Government service,
(b) For the purpose of this rule, employment under a Co-operative Society
includes the holding of any office whether elective or otherwise, such as
President, Chairman, Manager, Secretary, Treasurer and the like, by whatever
name called in such a society.
11. Restriction on practice in Commercial Tax and other cases
after retirement:-
(1) No Deputy Commissioner of Commercial Taxes, Commercial Tax
Officer Deputy Commercial Tax Officer or Assistant Commercial Tax Officer
shall, during a period of five years from the date of his retirement from service,
act as a Sales Tax Adviser or Consultant or accept any engagement to appear
on behalf of any dealer in any sales tax proceedings any where in the State,
without the previous sanction of the Government in the case of the Deputy
Commissioner of Commercial Taxes or the Commercial Tax Officer and of
the Commissioner of Commercial Taxes in the case of the Deputy Commercial
Tax Officer or the Assistant Commercial Tax Officer.
(2) No retired officer of the Commercial Taxes Department shall
accept any engagement to appear on behalf of any dealer in
any sales tax proceedings anywhere in the State if;-
(i) the officer or authority before whom the retired officer is to
appear was his official subordinate while in service; or
(ii) the sales tax proceedings relates to an order passed by him
or to a case with which he was in any way connected in his
official capacity.
(3) No pension shall be payable for such period as the Government
may, by order, direct to any retired officer of the Commercial
Taxes Department if he contravenes the provisions contained
in clauses (i) and (ii) of sub-rule (2).
R - 11,12 24
Note :-
(a) A condition should be incorporated in the terms of contracts
executed on account of public works to the effect that it is liable for cancellation
if either the contractor himself or any of his employee is found to be a Gazetted
Officer who retired from service and had not obtained permission from the
Government for accepting the contract or employment within a period of two
years from the date of his retirement;
(b) At the time of sanctioning pension of Engineers and other
Gazetted Officers of the Public Works Department including Electricity
Department, they should be required to sign an undertaking that they would
not seek such employment (and set up or engage in a business or a
Commercial undertaking as a principal) within a period of two years from the
date of their retirement, without the prior permission of Government, and that
in case of non-pensionable officers they should be required to sign a similar
undertaking at the time they are paid the gratuity or other retiring benefits by
Government.
12. Employment under a Government outside India after
retirement :-
(1)(a) If a pensioner, to whom these rules are applicable wishes to
accept any employment under any Government outside India, he should obtain
the previous sanction of the Government of India for such acceptance. No
pension shall be payable to a pensioner who accepts such employment without
proper permission, in respect of any period for which he is so employed or
such longer period as the Government of India may direct;
Provided that a Government servant permitted by the appropriate
authority to take up a particular form of employment under a Government
outside India during his leave preparatory to retirement shall not be required
to obtain subsequent permission for his continuance in such employment
after retirement.
(b) for the purposes of this rule, “employment under any
Government outside India” shall include employment under a
local authority or corporation or any other institution or
organisation which functions under the supervision or control
of a Government outside India, or an employment under an
International Organisation of which the Government of India is
not a member.
R - 12,13 25
(2)(a) If a pensioner, to whom these rules are applicable wishes to
accept any employment whether commercial or private, before the expiry of
two years from the date of his retirement or any employment under any
Government outside India at any time, he should obtain the previous sanction
of the State Government for such acceptance. No pension shall be payable
to a pensioner who accepts any such employment without such sanction, in
respect of any period for which he is so employed or such longer period as
the State Government may direct.
(b) This sub-rule shall apply to all pensioners who immediately
before retirement were Gazetted Officers under the rule making
control of the State Government or were on leave preparatory
to retirement and would have held gazetted posts but for
proceeding on such leave.
(c) For the purposes of this sub-rule, “employment under any
Government outside India” shall include employment under a
local authority or corporation or any other institution or
organization which functions under the supervision or control
of a Government outside India.
Note:- No officer on leave preparatory to retirement should be permitted
except for very special reasons to accept any employment until such leave
expires and he enters on pension.
13. Commencement of qualifying service:-
Subject to the provisions of these rules, qualifying service of a
Government servant shall commence from the date he takes charge of the
post to which he is first appointed either substantively or in an officiating or
temporary capacity;
Provided that -
(a) in the case of a Government servant in a Class-IV service or
post who held a lien or a suspended lien on a permanent
pensionable post prior to the 17th November, 1960, service
rendered before attaining the age of sixteen years shall not
count for any purpose, and
(b) in the case of a Government servant not covered by clause
(a), service rendered before attaining the age of eighteen years
shall not count, except for compensation gratuity.
R - 14 26
14. Conditions subject to which service qualifies:-
(1) The service of a Government servant shall not qualify unless his
duties and pay are regulated by the Government or under conditions determined
by the Government.
(2) For the purposes of sub-rule (1), the expression service means
service under the Government and paid by the Government from the
consolidated fund of the State but does not include service in a non-
pensionable establishment unless such service is treated as qualifying service
by the Government.
1
[Note :- 2 [(1)] The service of a Government servant in an
establishment paid from the house hold allowance of the
Governor including the service rendered prior to 2nd June,
1960, shall qualify for pension provided the retirement of such
Government servant is on or after 2nd June, 1960.]
3
[Note :- (2) The service rendered by an employee for unaided periods
in a teaching or non-teaching post in Aided Educational
Institutions shall not qualify for pension.]
Executive Instructions
(i) Counting of full time contingent service:
(a) All full time contingent posts which were in existence for a
period of 10 years or more and are required to be retained on
a permanent basis, should be converted into regular
Government posts in the last grade service w.e.f. 1-2-1980.
(G.O. Ms. No.38, Fin. & Plg. (FW:PRC-IV) Dept., dated 1-2-1980)
(b) All full time contingent posts which were in existence for a
period of 5 years or more as on 1-4-1981, and which are
required to be continued on permanent basis, have to be
converted into regular Government posts in the last grade
service w.e.f. 1-4-1981.
(G.O. Ms. No.9, Fin. & Plg. (FW:PRC.VI) Dept., dated 8-1-1981)
1. Note added by G.O.Ms.No. 218. Fin & Plg (FW : Pen-I) Dept., dt. 20-6-84 w.e.f 29-10-79.
2. This note was numbered as (1) as per G.O.Ms.No. 242 Fin & Plg (FW.Pen.I) Dept. dt 3-11-98.
3. The note added by G.O.Ms.No.242, Fin & Plg (FW : Pen-I) Department, dt 3-11-1998.
R - 14 27
(c) (i) No separate orders need be issued by the Government in
General Administration Department relaxing any rule of A.P.
Last Grade Service Rules and that the Heads of the
Departments may themselves issue orders by virtue of the
powers vested in them under Rule 27 of A.P. Last Grade Service
Rules relaxing relevant rules relating to age etc., wherever
necessary for absorption of contingent staff in the posts
converted into Class IV posts as per G.O. Ms. No.38, Fin. &
Plg. (FW:PRC-IV) Dept., dated 1-2-1980 and G.O. Ms. No.9,
Fin. & Plg. (FW-PRC.VI) Dept., dated 8-1-1981.
(ii) It is also not necessary to intimate, the vacancies caused
consequent on such conversion of contingent posts, to the
Employment Exchange.
(GMNo.422/SM/80-9, dated 8-5-1991 of Genl. Admn. Dept.)
(d) The pre-absorption service of all full time contingent employees
converted as last grade servants in accordance with G.O. Ms.
No.38, Fin.& Plg. (FW:PRC.IV) Dept., dated 1-2-1980 and G.O.
Ms. No.9, Fin. & Plg. (FW: PRC.VI) Dept., dated 8-1-1981 will
also count as qualifying service for pensionary benefits in
relaxation of Article 361 of Civil Service Regulations - w.e.f.
1-4-1981.
(G.O. Ms. No.156, Fin.& Plg. (FW:Pen.I) Dept., dated 29-4-1983)
(ii) Counting of service of Work charged employees :-
(a) All work charged employees who have completed 10 years of
total service will be regarded as Government servants w.e.f.
29-3-1979 or from the date as and when they complete ten
years of total service, excluding breaks, provided the breaks in
any spell does not exceed six months. All the work charged
employees have to exercise option either to become
Government servants or to continue as work charged
employees.
(G.O. Ms. No.130, I & P (Ser.V) Dept., dated 18-3-1981)
(b) The work charged employees who have completed 10 years
of service and opted to become Government servants are
eligible for pensionary benefits under A.P. Revised Pension
Rules, 1980.
(G.M. No.1464/Ser-V/2/87-1, I & P Dept., dated 23-11-1982)
R - 14 28
(c) The pre-absorption service of all work charged employees who
have become Government servants on or after 29-3-1979, be
counted as qualifying service for purposes of pensionary
benefits in relaxation of Article 361 of Civil Service Regulations.
(G.O. Ms. No.168, Irrigation (Ser.V) Dept., dated 3-4-1984)
(iii) Pensionary liability of the employees of former District Boards
taken over by Government :
The pensionary liability on account of the former District Board
employees taken over to the erstwhile Highways Department, including the
share relatable to their service under the former District Board be borne in full
by Government.
(G.O. Ms. No.29, TR&B (S II) Dept., dated 24-1-1985)
(iv) Counting of service prior to regularisation of services in
terms of G.O.Ms.No. 212 Fin & Plg (FW-P.C III) Dept dt. 22-4-94
In G.O.Ms.No. 212 Fin & Plg (FW P.C.III) Department., dt 22-4-
1994 conditions for regularising of services of Daily wage emlployees /N.M.Rs
employees have been prescribed by the government including issue of orders
of regularisation of services in such cases only from date of the issue of such
order making with prospective. Hence counting of services for pension and
any other purposes rendered prior to the effecitive date of regularisation can
not be entertained.
[Govt.Memo.No. 573/225/A3/PC. III/97 dated 1-9-97 of F&P
Department.]
v) Condition for Counting of pre-absorbed service of work charged
employees for the purpose of pension :
The work charged employees who opted to became Government
employees on completion of 10 years of total service and on permission shall
exercise their option to enable the pension sanctioning authority to count the
pre-absorption period as qualified service for purpose of pensionary benefits
by authorising the head of the department to remit the accured amount of the
employer’s share under E.P.F scheme to the government account pertaining
to the pre-absorption period.
Therefore it is incumbant on the part of the head of the department to
append a certificate in the S.R to the effect that the individual has excerised
R - 15, 16, 17 29
an option in terms of the G.O.Ms.No.212, I&P Department, dt. 29-3-79 and
G.O.Ms.No.130, I&P Department. dt. 18-3-81 that his preworkcharged
establishment service is permissible to be counted for purpose of pension.
The Regional provident fund commissioner shall be requested for
refund of the employer’s share in E.P.F if it has been remitted by the head of
the department and to credit the same to government account. Where no
refund of the E.P.F has been made, there is no question of counting the pre-
work charged establishment service.
From the date of such remitance only, regularisation will be considered
and come to effect.
[Govt.Cir.Memo.No. 1941-A/31/A2/Pen.I/97 dt. 3-10-97 of Fin & Plg
(FW-Pen.I) Dept.]
15. Counting of service rendered under Central Government:
In the case of a Government servant belonging to Central Government,
who is permanently transferred to a service or post to which these rules apply,
the continuous service rendered under the Central Government in an officiating
or temporary capacity, if any, followed without interruption by substantive
appointment, or the continuous service rendered under that Government in
an officiating or temporary capacity, as the case may be, shall qualify:
Provided that nothing contained in this sub-rule shall apply to any such
Government servant who is appointed otherwise than by deputation to a service
or post to which these rules apply.
16. Counting of service as apprentice:-
Service as an apprentice shall not qualify.
17. Counting of service on contract: -
(1) A person who is initially engaged by the Government on a contract
for a specified period and is subsequently appointed to the same or another
post in a regular capacity in a pensionable establishment without interruption of
duty, may opt either -
(a) to retain the Government contribution in the contributory
Provident Fund with interest thereon including any other
compensation for that service; or
R - 17, 18 30
(b) to agree to refund to the Government the monetary benefits
referred to in clause (a) or to forgo the same if they have not
been paid to him and count in lieu thereof the service for which
the aforesaid monetary benefits may have been payable.
(2) The option under sub-rule (1) shall be communicated to the
Head of Office or to the Audit Officer within a period of three
months from the date of issue of the order of permanent
transfer to pensionable service, or if the Government servant
is on leave on that day, within three months of his return from
leave, whichever is later.
(3) If no communication is received by the Head of Office within
the period referred to in sub-rule (2), the Government servant
shall be deemed to have opted for the retention of the monetary
benefits payable or paid to him on account of service rendered
on contract.
18. Counting of pre-retirement civil service in the case of re-
employed Government servants:-
(1) A Government servant who, having retired on compensation
pension or invalid pension or compensation gratuity or invalid gratuity, is re-
employed and appointed regularly to a service or post to which these rules
apply, may exercise option either-
(a) to continue to draw the pension or retain the gratuity sanctioned
for his earlier service, in which case his former service shall
not count as qualifying service, or
(b) to cease to draw his pension or refund gratuity, including the
retirement gratuity, if any, as the case may be, and count his
previous service as qualifying service in which case the pension
intermediately drawn shall not be required to be refunded.
(2) (a) The option under sub-rule (1) shall be exercised within three
months of the date of issue of the order of regular appointment
to a service or post on re-employment or if the Government
servant is on leave on that day, within three months of his return
from leave, whichever is later.
(b) If no option is exercised within the period referred to in clause
(a), the Government servant shall be deemed to have opted
R - 18, 19 31
for clause (a) of sub-rule (1).
(3) In the case of a Government servant who opts for clause (a)
of sub-rule (1) the pension or gratuity admissible for his
subsequent service is subject to the limitation that service
gratuity or the capital value of the pension and retirement gratuity,
if any, shall not be greater than the difference between the value
of the pension and retirement gratuity, if any, that would be
admissible at the time of the Government servant’s final
retirement if the two periods of service were combined and the
value of retirement benefits already granted to him for the
previous service.
Note:- The capital value of pension shall be calculated in accordance
with the table prescribed by the State Government under the
Civil Pension (Commutation) Rules applicable at the time of
the second or final retirement.
(4) (a) A Government servant who opts for clause (b) of sub-rule (1)
shall be required to refund the gratuity received in respect of
his earlier service, in monthly instalments not exceeding thirty-
six in number, the first instalment beginning from the month
following the month in which he exercised the option.
(b) The right to count previous service as qualifying service shall
not revive until the whole amount has been refunded.
(5) In the case of a Government servant, who, having elected to
refund the gratuity, dies before the entire amount is refunded,
the amount of unrefunded gratuity shall be adjusted against
the retirement gratuity which may become payable to his family.
19. Counting of military service rendered before civil employment:
(1) A Government servant who is re-employed in a civil service or
post before attaining the age of superannuation and who, before such re-
employment, had rendered regular military service after attaining the age of
eighteen years, may, on his regular appointment to a civil service or post, opt
either-
(a) to continue to draw the military pension or retain gratuity
received on discharge from military service, in which case his
former military service shall not count as qualifying service, or
R - 19 32
(b) to refund the pension or gratuity and count the previous military
service as qualifying service, in which case the service so
allowed to count shall be restricted to a service, within or outside
the employees unit or department in India or elsewhere, which
is paid from the Consolidated Fund of India or for which
pensionary contribution has been received by the Government.
(2)(a) The option under sub-rule (a) shall be exercised within six
months of the date of issue of the order of regular appointment
to a civil service or post on re-employment, or if the Government
servant is on leave on that day, within three months of his return
from leave, whichever is later.
(b) If no option is exercised within the period referred to in clause
(a), the Government servant shall be deemed to have opted
for clause (a) of sub-rule (1).
(3)(a) A Government servant who opts for clause (b) of sub-rule (I)
shall be required to refund the pension, bonus or gratuity
received in respect of his earlier military service, in monthly
instalments not exceeding thirty-six in number, the first
instalment beginning from the month following the month in
which he exercised the option.
(b) The right to count previous service as qualifying service shall
not revive until the whole amount has been refunded.
(4) In the case of a Government servant who, having elected to
refund the pension, bonus or gratuity, dies before the entire
amount is refunded the unrefunded amount of pension or
gratuity shall be adjusted against the death-cum-retirement
gratuity which may become payable to his family.
(5) When an order is passed under this rule allowing previous
regular military service to count as part of the service qualifying
for civil pension, the order shall be deemed to include the
condonation of interruption in service, if any, in the military
service and between the military and civil services.
R - 19 33
Verification of previous Military Service of Ex-Soldiers employed
in the Civil Department.
Ruling
Civil authorities employing ex-service commissioned officers and other
ranks should get their previous military service verified in consultation with
the Accountant-General and record is their service registers/history of services
as soon as possible after their regular appointment in the civil posts. For this
purpose the civil authorities should address the following authorities for
obtaining the certificate of verification of military service in the form given in
Appendix (A) below, with suitable modifications to suit their requirements.
Commissioned Officers:
(a) Ex-Army Officers:
(i) Non-Medical Officers : Adjutant General’s Branch (Org-3
New Delhi (RR&C) (D), Army Headquarters,
(ii) Medical Officers : MPRS(O)(NE)Medical Directorate,
Army Head-Quarters, New Delhi
(b) Ex-Naval Officers : Personnel Services Directorate
(Naval Appointments), Naval
Headquarters, New Delhi
(c) Ex-Air Force Officers : Directorate of Personnel (Officers)
(PO2), Air Headquarters, New Delhi
Non-Commissioned Officers:
(a) JCOs, OR & : The respective record office as
NCSE of the Indian indicated in the Discharge Certificate
Army of the individual concerned.
(b) CPO, Petty Officers and : The Captain, Naval Barracks (Drafting
Sailors of the Navy Office), Bombay.
(c) MWOs, WOs, NCos : Directorate of Personnel (Airmen)
& Airmen of the Air Air Head Quarters, New Delhi.
Force
R - 19 34
Appendix (A)
[Government of India, Letter No.52324/Gen./Org.3 Records (d) 411-D1
Pensions (Service) dated 19th January, 1963]
Certificate of verification of military service of No. ............... Rank
.............. Name........................... unit .................. re-enrolled in the ......................
as .............................. from ................
The information required for verification of war/military service for the
purpose of counting towards civil pension under Articles 356 and 357 of Civil
Service Regulations and relative orders is given as under:
1. Date of birth or the nearest age of enrolment in the Army/Navy/
Air Force if the former is not known.
2. Date of enrolment in the Army/Navy/Air Force.
3. Date of discharge.
4. Period of reserve service, if any.
5. Whether the military service was pensionable under the military
rules, but terminated on or before pension was earned in
respect thereof.
6. Whether he was entitled to a service gratuity and if so, how
much.
7. Whether the gratuity was drawn and is refundable to the
Defence Service Estimates. (If the service is allowed to count
for civil pension).
8. If the individual is in receipt of a disability pension:
(a) had he earned an ordinary service pension for his qualifying
service; or
(b) had he only earned a service gratuity in lieu of which a service
element of disability pension has been granted to him. If so,
what was the amount of service gratuity.
9. Whether he was paid from the Indian Revenues throughout.
10. Whether the pensionary contribution has been recovered and
R - 19 35
credited to Indian Revenues for the period of his service out of
India from ...........to ..........
11. Whether the whole period of military service is covered by any
of the clauses mentioned in Note 2 to Articles 356/357, Civil
Service Regulations.
12. Non-qualifying service if any, From ...........To.........
13. Period of satisfactory paid military service From ......... to
............
14. Whether the military service was superior or inferior.
15. Length of war service From.............to..........
16. Amount of service gratuity paid for the period of war service
indicated in the preceding item.
17. Amount of war gratuity paid for the period of war service.
18. Period and nature of leave (other than casual leave) availed of
during military service.
Station:
Dated:
(Signature of the Record Officer concerned)
COUNTERSIGNED
Station:
Dated:
Controller of Defence Accounts PAD (ORs.)
(G.O. Ms. No.57, Finance (Pension-I) Department, dated 19th February,
1973.)
Foot-note.:- Here may be shown the amounts to be recovered from the
employees separately in respect of the amounts creditable to the State Governments
and Defence Services Estimates respectively, and the Defence Accounting Authority
to whom the credit on account of the recoveries creditable to Defence Services Estimates
with relevant Head, to be passed on.
R - 19 36
Executive Instructions
Admissibility of Family Pension in respect of the military pensioner
re-employed in Civil Service:-
(a) If, on regular appointment in a civil service or a civil post, a
military pensioner has, in the course of his re-employment, opted to retain
military pension for the past military service in terms of Rule 19 (1)(a) of A.P.
Revised Pension Rules, 1980, he shall exercise another option to receive
family pension admissible under the relevant provisions governing family
pension in Revised Pension Rules, 1980 or the family pension already
authorised under relevant instructions of Army/Navy/Air Force, as the case
may be. The option shall be exercised within a period of six months of the
date of issue of the orders of regular appointment to a civil service or post on
re-employment or within a period of three months of his return from leave,
whichever is later, if he is on leave. If no option is exercised within the period
aforesaid, he shall be deemed to have opted for family pension authorised
under the relevant instructions of Army/Navy/Air Force as the case may be.
(b) If, on his regular appointment in a civil service or civil post, in
the course of re-employment, he has opted to surrender military pension and
count in lieu thereof, the military service also for civil pension, he shall be
governed by the family pension admissible under the pension rules applicable
to him in respect of his civil service or civil post.
(c) If a military pensioner is employed in civil service and dies
while holding the civil post before the expiry of the period for exercising option
as envisaged in (a) above, his family may be allowed to opt for the family
pension admissible under the relevant provisions of the pension rules applicable
to him in the civil post or the family pension authorised at the time of his
retirement or discharge from the military service under relevant instructions
of Army/Navy/Air force as the case may be.
For this purpose, an option shall be given. If the option is not given
within 6 months as envisaged in (a) above, the State Civil Pension Rules will
be made applicable, which shall be final.
(G.O.Ms.No.195, Fin. & Plg. (FW: Pen.I) Dept., dt.12-5-1985 w.e.f 21-5-85)
R - 19, 20 37
(d) Counting of war military service towards civil pension -
refund of gratuity - rate of interest :-
The war/military service rendered before civil employment to count
that previous war/military service to civil service as qualifying service for
purpose of pension to a condition that to refund the service gratuity/retirement
gratuity received from the military authority from the date of drawal to date of
refund to Government the rate of interest to be collected on such refunds as
shown below :
1. Before 1-4-1975 - 7%
2. 1-4-75 and 30-6-1976 - 7½%
3. From 1-7-1976 - 8½%
[Govt. Memo.No.33552/1070/Pen.I/79-2, dt. 16-02-1980 of Fin & Plg (FW :
Pen-I) Department.
20. Counting of war service rendered before Civil employment:
(1) A Government servant who, prior to his appointment in a civil service
or post against war reserved or other permanent vacancy which arose for
direct recruitment before the 1st January, 1948, had rendered satisfactory
paid whole-time, enlisted or commissioned war service in the Armed Forces
of India or in similar forces of a Commonwealth country during the period
from the 3rd September, 1939 to the 1st April, 1946, which did not earn a
service pension under the military rules, shall be allowed to count such service,
including all kinds of leave on full rates of pay and sick leave taken during
such service, as qualifying service, subject to the following conditions, namely:-
(a) in the case of a service or post in respect of which a minimum
age is fixed for recruitment, no war service rendered below
that age shall count as qualifying service;
(b) no contribution towards or share of pension earned as a result
of counting war service rendered in a force of a Commonwealth
country shall be claimed from the Government of that country;
(c) no refund of bonus or gratuity [except service gratuity] in respect
of war service shall be demanded from the Government
servant concerned.
R - 20 38
(2) War service rendered by a Government servant who was
appointed substantively to a civil service or post against
vacancies which arose after the 31st December, 1947, shall,
subject to the conditions specified in sub-rule [1], be treated
as provided in Rule 19.
Note 1 :- [1] In respect of war service candidates appointed
permanently to civil posts against vacancies arising after the
31st December, 1947 “War Service” rendered during the last
war by itself, or in conjunction with other military service, shall
be allowed to count towards civil pension in full. The grant of
the concession is subject to the following conditions:-
(i) The officer concerned should not have earned a pension under
the military rules in respect of the service in question;
(ii) In the case of service or posts in respect of which a minimum
age is fixed for recruitment, no military or war service rendered
below that age shall be allowed to count for pensions;
(iii) “War Service” rendered in the Armed Forces of India and
rendered in similar forces of a Commonwealth country shall
be allowed to count alike for pension and no contribution
towards, or share of, a pension earned as a result of this
concession shall be claimed from the foreign Government
concerned;
(iv) No refund of bonus or gratuity paid in respect of his ‘War
Service’ shall be demanded from the officer concerned. If,
however, the officer has been granted any retirement gratuity
for service covering both the War and post-war periods such
gratuity shall be refundable.
Where the amount of service gratuity received on account of War/Military
Service is not refunded in the manner prescribed in the rules, simple interest
at the rates applicable on Government loans from time to time are leviable on
the late refund of service gratuity. The interest in respect of persons who
entered Government service before 25th July, 1973, after War/Military service
shall be levied from 25th July, 1973 to the date of refund to the Government
and in case where the entry into Government service after War/Military service
is subsequent to 25th July, 1973, interest as above shall be levied from the
date of drawal of gratuity from the Military authorities to the date of refund of
the gratuity to Government.
R - 20 39
(v) The break if any between the military/war service and the civil
service shall be treated as automatically condoned provided
the period of the break does not exceed one year. Breaks
exceeding one year but not exceeding three years may also
be condoned, in exceptional cases, under special orders of
Government.
(2) The service rendered by persons during World War II in the
Civil Defence Department shall also be treated as “War Service”
for the purpose of this note.
The service in Civil Defence Department shall mean only the service
rendered in the Civil Defence Department (including Air Raid Precaution
Service and Civil Labour Units) of the Composite Madras State Government,
i.e., areas which constituted Madras State as on 30th September, 1953. The
provisions in Rule 20 of these Rules and the note shall not apply to the service
rendered in the Civil Defence Department (including Air Raid Precaution
Service and Service in Civil Labour Units) of the Central and other State
Governments.
The benefit of counting of service in Civil Defence Organisations will
apply to all persons who have retired and who are still in service.
Note 2:- The question of counting non-regular military (purely
temporary) service which was not rendered in conjunction with
war service in the Army, Navy and Air Force towards Civil
Pension has been considered and it has been decided that
such service, if continuous, will count in full towards civil pension
if it is followed without interruptions by appointment to or
eventual confirmation in a pensionable post in Civil Service.
The grant of this concession is subject to the following
conditions:-
(i) The officer concerned should not have earned a pension under
the Military Rules in respect of the service in question;
(ii) In the case of services or posts in respect of which a minimum
age is fixed for recruitment, no military service rendered below
that age shall be allowed to count for pension; and
(iii) If the officer has been granted any retirement gratuity in respect
of such service, such gratuity shall be refundable.
R - 20 40
It has also been decided that the above concession can be allowed
even in cases where there are interruptions between the non-regular military/
purely temporary service and the civil service provided such interruptions are
condoned. For condonation of such interruptions the following conditions
should be fulfilled.
(1) Service preceding the interruption should not be of less than
five years’ duration and in cases where there are two or more
interruptions, the total service, pensionary benefits in respect
of which will be lost if the interruptions are not condoned, should
not be less than five years; and
(2) The interruption should not be more than of one year’s duration.
In cases where there are two or more interruptions, the total of
the periods of all interruptions that are condoned should not
exceed one year.
In such cases the pensionary liability in respect of the military service
shall be borne by the Defence Authorities and the Government servant shall
be required to refund the service gratuity, if any, received by him in respect of
the military service rendered by him, before he is allowed to count that service
towards Civil Pension.
Note (3):- A question has arisen as to whether the Enlisted/
Commissoned Military Service which is shown as non-pensionable/war time
engagement by the Defence Authorities in the certificates of verification of
military service, should count towards Civil Pension in the case of persons
who are permanently appointed to civil posts. The position is that in the Defence
Services there are no non-pensionable establishment and the service officers/
personnel are either on regular or non-regular terms. Those who are on regular
terms are entitled to pension/gratuity after rendering the prescribed period of
service and others who are not on regular terms are entitled to gratuity as
admissible under the rules/orders in accordance with which they are engaged.
Non-regular military service when followed by service on regular terms counts
for military pension. In the circumstances, the service which is shown as
non-pensionable/war time engagement is in fact non-regular (purely temporary)
military service including war service and will be allowed to count towards
Civil Pension in terms of Notes (1) and (2) above, as the case may be. The
pensionary charges in respect of war service in such cases shall be borne by
the Civil Authorities and those in respect of military service (other than war
service) shall be borne by the Defence Authorities as indicated in Note 6
below.
R - 20 41
Note (4):- The question whether the term “Pension under the military
rules” mentioned in Notes (1) and (2) includes the disability pension also has
been examined. The position is that wherever the disability pension includes
service elements, this element has to be surrendered, before the war/military
service is allowed to count towards Civil Pension. In cases where the
Government servant gets disability pension after he becomes eligible for
ordinary pension also and that element of ordinary pension is included in the
disability pension, he is not eligible to count war/military service towards civil
pensions.
Note (5):- The exact scope of the term “bonus” occurring in Note (1)
above has been examined and it is clarified that the underlying idea behind
waiving the recovery of the bonus or gratuity received in respect of war service
in order to allow such service being counted towards civil pension
subsequently under certain conditions laid down in that note is that the bonus/
gratuity which was paid by the Defence Authorities to their employees (enrolled
combatant personnel/non-enrolled combatant personnel) in respect of war
service rendered in the Armed Forces during World War II was not of the
nature of any retirement or terminal benefit, but was a reward for serving in
the war, awarded with a view to providing an incentive for the temporary
employees to join the Armed Forces.
As such war bonus has no relation to the bonus paid under the unified
scale of pay scheme to persons serving on the Civil side or on the Defence
side in a Civilian capacity, the entire amount of the latter kind of bonus shall
have to be refunded in all cases, where the temporary employee is
subsequently allowed to count the temporary service for pension.
Note(6):- The question of allocation of pensionary charges between Civil
and Defence Authorities has been examined and it has been decided that the
charges in respect of war service (3rd September, 1939 to 31st March, 1946)
should be borne by the Civil Authorities as in the cases covered by Rule 20
and the charges in respect of military service (other than war service) should
be borne by the Defence Authorities in accordance with para 12 of Part IV of
Appendix 3 to the Andhra Pradesh Account Code, Volume I.
The general question is that where a period of war/military service is
allowed to count towards civil pension any gratuity paid in lieu thereof is required
to be refunded has been examined and it has been decided that the amount
of gratuity should be refunded has been examined and it has been decided
that the amount of gratuity should be refunded and credited to the authorities
R - 20 42
who will bear the pensionary liability for the period of service allowed to be
counted towards pension. The pensionary liability for the period of war service
devolves on the Civil Authorities and that for military service (other than war
service) devolves on the Defence Authorities. The retirement gratuity in respect
of service covering the war period should therefore be refunded and credited
to the Civil Authorities and the retirement gratuity in respect of military service
(other than the service, covering war period) should be refunded and credited
to the Defence Authorities. The procedure should be followed in all cases
where war/military service is allowed to count towards Civil Pension.
Note (7):- Leave taken during war/military service shall count as service
for civil pension to the extent to which such leave will count as
service for the purpose of pension if the officer concerned
had been a temporary employee throughout.
Note (8):- The following categories of service will be treated as “War
Service” for purpose of Rule 20 and the Notes thereunder:-
(a) Service of any kind in a unit or formation for service overseas
or in any operational areas;
(b) Service in India under military, munitions or stores authorities
with a liability to service overseas or in any operational area;
(c) All other service involving subjection to Naval, Military or Air
Force Law;
(d) A period of training with a military unit or formation involving
liability to serve overseas or in any operational area;
(e) Service in any Civil Defence Organisation specified in this
behalf by the Central or the State Government.
(f) (i) Any service connected with the prosecution of the war which a
person is required to undertake by a competent authority under
the provisions of any law for the time being in force; and
(ii) Such other service as may hereafter be declared as war
service for the purpose of this definition. Only whole time service
in any of the kinds specified above will be recognised as war
service.
R - 20, 21 43
Note(9):- The service rendered in the Indian National Army by persons
of the following categories shall be treated as War Service for
the purpose of counting it towards Civil Pension under Rule 20
and the Notes thereunder:-
(i) Persons who were holding civil posts before joining the Indian
National Army and have been reinstated in the same posts;
(ii) persons who were holding civil posts or were members of the
regular Indian Armed Forces before joining the Indian National
Army and have been re-employed in some other civil posts;
(iii) Persons who joined the Indian National Army from the general
public or from the Armed Forces and have subsequently been
absorbed in civil posts.
The service in the Indian National Army shall be admitted on the basis
of a certificate issued by the administrative authorities to the effect that the
claim is genuine and correct. The administrative authorities shall give such
certificates after verification of documents or collateral evidence etc., produced
by the persons concerned. In the case of persons belonging to category (iii)
the production of adequate proof like documents relating to their enrolment in
the Indian National Army should be insisted upon along with the collateral
evidence for their having been in that Army.
Note (10):- The service rendered in the Civil Defence Department
should be verified with reference to the entries in the service
books of the individuals concerned and the discharge certificate
produced by them
21. Counting of periods spent on leave:-
(1) All leave during service for which leave salary is payable and all
extraordinary leave granted on medical certificate shall count as qualifying
service:
Provided that in the case of extraordinary leave (other than extraordinary
leave granted on medical certificate) the appointing authority may, at the time
of granting such leave, allow the period of that leave to count as qualifying
service if such leave is granted to a Government servant.
R - 21 44
(i) due to his inability to join or rejoin duty on account of civil
commotion; or
(ii) for prosecuting higher scientific and technical studies.
(2) Extraordinary leave granted for other reasons than those
mentioned above will count as qualifying service up to a maximum extent of
36 months in the entire service provided that in the case of a Government
servant taking employment elsewhere, extraordinary leave will count as
qualifying service subject to payment of pension contribution and leave
contribution, as may be prescribed.
Executive Instructions
Counting of E.O.L period for undertaking job abroad for
pension :
1. (i) Government employees who are permitted to secure
employment abroad in terms of G.O. Ms.No. 214, F&P [FW. F.R.I]
Department, dt 3-9-96 without applying for voluntary retirement or resigning
from service shall count the period of absence during employment abroad
not exceeding 5 years period will be treated as E.O.L. without allowances,
but such period of absence will not be counstrued as a break in service. In
such cases to count the said E.O.L period of 5 years for purpose of pension,
if contribution towards pension is paid by the foreign employer or employee
such periods will count of pension.
[G.O.Ms.No. 214 Fin & Plg (FW. F.R.I) Dept., dt. 3-9-1996]
(ii). The E.O.L with permission accorded as per the Executive
Instruction 1 should not be utilised to secure the job abroad,
but should be utilised for undertaking employment abroad only.
[U.O.Note.No. 13127 -A/113/F R I/98 dt 13-5-98 of Fin & Plg
(FW FRI) Dept.]
(iii). The benefit of the availment of above E.O.L shall be given to
government employees at a single stretch or in different spells,
but for a period not exceeding five years in all during the entire
service.
[G.O.Ms.No. 756, Finance (F R I) Dept, dt. 7-8-2002]
R - 22, 23, 24, 25, 26 45
22. Counting of periods spent on training:-
The Government may, by order, decide whether the time spent by a
Government servant under training immediately before appointment to service
under that Government shall count as qualifying service.
1
[Note:- The service of a trainee during training period shall count for
pension. Provided he is selected for the post as a direct recruit and is appointed
to it prior to being sent on training and such training period counts for probation]
23. Counting of periods of suspension:-
Time passed by a Government servant under suspension pending
enquiry into conduct shall count as qualifying service where, on conclusion of
such inquiry, he has been fully exonerated or the suspension is held to be
wholly unjustified. In other cases, the period of suspension shall not count
unless the authority competent to pass orders under the rule governing such
cases expressly declares at the time that it shall count to such extent as the
competent authority may declare.
24. Forfeiture of service on dismissal or removal:-
Dismissal or removal of a Government servant from a service or post
entails forfeiture of his past service.
25. Counting of past service on reinstatement :-
(1) A Government servant who is dismissed, removed or
compulsorily retired from service, but is reinstated on appeal or review, is
entitled to count his past service as qualifying service.
(2) The period of interruption in service between the date of
dismissal, removal or compulsory retirement, as the case may be, and the
date of reinstatement and the period of suspension if any, shall not count as
qualifying service unless regularised as duty or leave by a specific order of
the authority which passed the order of reinstatement.
26. Forfeiture of service on resignation :-
(1) Resignation from a service or post entails forfeiture of past service
1. The note was substituted for the earlier note by G.O.Ms.No.224, Fin & Plg (FW.Pen.I)
Dept.., dt. 4.5.94.
R - 26, 27 46
Provided that a resignation shall not entail forfeiture of past service if it
has been submitted to take up with proper permission, another appointment,
whether temporary or permanent, under the Government where service
qualifies.
(2) Interruption in service in a case falling under the proviso to
sub-rule (1), due to the two appointments being at different stations, not
exceeding the joining time permissible under the rules of transfer, shall be
covered by grant of leave of any kind due to the Government servant on the
date of relief or by formal condonation to the extent to which the period is not
covered by leave due to him.
Note 1 :- Under proviso to Rule 26, resignation of an appointment to
take up with proper permission another appointment whether permanent or
temporary, service in which counts in full or in part, is not resignation from
service. A question has been raised whether in such cases a separate sanction
should be issued indicating that resignation has been accepted under the
above provisions, in order to enable the audit/administrative officer to regulate
the consequential benefits in the matter of pay fixation, carry forward of leave,
pension, etc. In cases of the above type the order accepting the resignation
should clearly indicate that the employee is resigning to join another
appointment with proper permission and that the benefits under proviso to
Rule 26 will be admissible to him. The contents of such order should also be
noted in the service book of the individual concerned under proper attestation.
No separate order sanctioning these benefits in such cases each time would
be necessary.
Note 2 :- A member of a service or services, who is selected for
appointment by direct recruitment to another post, category or class in the
same or different service and is appointed to it, shall, as soon as he is
appointed to the post, category or class for which he has been selected by
direct recruitment, be deemed to have resigned from the service or services
of which he is a member prior to his appointment as aforesaid :
Provided that nothing in this ruling shall affect the benefits accrued to
such member of a service or services in the previous post or posts, except
the lien or probationary right, as the case may be, on such post or posts.
27. Effect of interruption in service :-
(1) An interruption in the service of a Government servant entails
forfeiture of his past service, except in the following cases :-
R - 27, 28 47
(a) authorised leave of absence;
(b) unauthorised absence in continuation of authorised leave of
absence so long as the post of absentee is not filled
substantively;
(c) suspension, where it is immediately followed by reinstatement,
whether in the same or a different post, or where the
Government servant dies or is permitted to retire or is retired
on attaining the age of compulsory retirement while under
suspension;
(d) abolition of office or loss of appointment owing to reduction of
establishment;
(e) transfer to non-qualifying service in an establishment under
the control of the Government if such transfer has been ordered
by a competent authority in the public interest;
(f) joining time while on transfer from one post to another.
(2) Notwithstanding anything contained in sub-rule (1), the pension
sanctioning authority may, by order, commute retrospectively
the periods of absence without leave as extraordinary leave.
28. Condonation of interruption in service :-
The interruption between two or more 1[spells of Government service
or] between non Government service (as service under Municipalities, District
Boards etc.) and Government service or between two spells of non
Government service shall be treated as automatically condoned without any
formal orders of the sanctioning authority without restrictions as regards
periods of interruption as well as the length of period preceding interruption
excluding, however, the periods of interruption themselves.
Note :- The provisions of the above rule do not apply to interruptions
between non regular military (purely temporary) service and
civil service.
1. The words spells of service were substituted by these words by G.O.Ms.No.181, Fin & Plg
(FW.Pen.I) Dept., dt. 27-7-81.
R - 29 48
29. Addition to qualifying service :-
[Every Government servant who retires from service on and after the
1
29th October, 1979, on superannuation shall be entitled to add to his qualifying
service, by way of weightage, service not exceeding three years. The aggregate
qualifying service after such addition, should not, in any case, exceed the
maximum service to earn full pension under these rules.]
Provided that the benefit under this rule shall not be admissible in cases
where the Government servant is eligible for the benefit under the Rules 19
and 20 of these rules.
Provided further that where the benefit under Rules 19 and 20 and this
rule are applicable, the benefit under any one of these rules, which may be
the most advantageous, only shall be admissible.
Executive Instructions
(i) Admissibility of addition to service irrespective of length of
qualifying service
The benefit of addition of difference between 33 years of the actual
qualifying service not exceeding 3 years is admissible to all those who retire
on superannuation irrespective of the length of qualifying service put in by
them on the date of retirement.
[Govt. Memo. No. 57233-B/810/Pen.I/81-1 Fin & Plg (FW.Pen.I) Dept.,
dt 28-4-82.]
(ii) Weightage to the members of A.P. State Higher Judicial Service :-
The Concession of adding 5years of service as provided in Article
404-A of Civil Service regulations may be extended to the members of A.P.
State Higher Judicial Service who have opted to A.P. Revised Pension Rules
1980. Where this concession is given, the concession of adding 3 years of
1. Sustituted by G.O.Ms.No. 313, Fin & Plg (FW.Pen.I) Dept, dt. 21.11.83. w.e.f 29.10.79.
Note:- By G.O.Ms.No. 42, Fin. & Plg. (FW:Pen.I) Dept., dt. 15-2-1983 the figure “33” occuring
at two places in the original rule were amended as “30” w.e.f. 8-2-1983. But, again by
G.O.Ms.No. 360, Fin. & Plg. (FW:Pen.I) Department., dt. 31-12-1984 the figure “33” was
restored w.e.f. 23-8-1984 which was subsequently given effect to from 8-2-1983 by
G.O.Ms.No. 162, Fin. & Plg. (FW: Pen.I) Department., dt. 16-6-1986.
R - 29, 30, 31 49
servcie as per rule 29 of A.P.Revised Pension Rules 1980, shall not be
admissible.
[G.O.Ms.No.404, G.A (SC-F) Dept, dt. 25.8.83 w.e.f.1.4.78]
30. Verification of qualifying service after 25 years service:-
(1) Where a Government servant completes twenty-five years of
service or is left with five years of service before the date of retirement the
Head of Office or Department concerned, as the case may be, shall send the
service particulars to the Accountant-General who shall verify them in
accordance with the rules for the time being in force, determine the qualifying
service and record a certificate that the service up to the specified date has
been accepted in audit for purposes of pension and communicate the period
of qualifying service so determined.
(2) In the case of Class IV and other low paid Government servants
of equivalent rank the Head of the Office shall verify the service
particulars as indicated in sub-rule (1) and record a certificate
in the service book of the employee as per the said sub-rule.
(3) Verification referred to in sub-rule (1) and (2) shall be subject
to final verification of qualifying service which shall be made at
the time of retirement of the Government servant.
31. Emoluments:-
The expression “emoluments” means ‘Pay’ as defined in Rule
1
[9(21)(a)(i)] of the Fundamental Rules which a Government servant was
receiving immediately before his retirement or on the date of his death.
Note 1:- If a Government servant immediately, before his retirement or
death while in service had been absent from duty on leave for which leave
salary is payable or having been suspended had been reinstated without
forfeiture of service, the emoluments which he would have drawn had he not
been absent from duty or suspended, shall be the emoluments for the purpose
of this rule:
Provided that any increase in pay (other than the increment referred to
in Note 4) which is not actually drawn shall not form part of his emoluments.
1. The expression “9(21)” occuring in the original rule was substituted as “9(21) (a)(i)” by
G.O.Ms.No. 177, Fin & Plg (FW.Pen.I) Dept., dt. 28.6.88.
R - 31 50
Note 2:- Where a Government servant immediately before his
retirement or death while in service had proceeded on leave for which leave
salary is payable, after having held a higher appointment whether in an officiating
or temporary capacity, the benefit of emoluments drawn in such higher
appointment shall be given only if it is certified that the Government servant
would have continued to hold the higher appointment but for his proceeding
on leave.
Note 3:- If a Government servant immediately before his retirement or
death while in service had been absent from duty on extraordinary leave or
had been under suspension, the period where of does not count as service,
the emoluments which he drew immediately before proceeding on such leave
or being placed under suspension shall be the emoluments for the purposes
of this rule.
Note 4:- If a Government servant immediately before his retirement or
death while in service was on earned leave or leave on average pay, as the
case may be, and earned an increment, which was not withheld
(a) during the currency of the earned leave not exceeding one
hundred and twenty days, or during the first one hundred and
twenty days of earned leave exceeding one hundred and twenty
days or
(b) during the currency of leave on average pay not exceeding
four months, or during the first four months of leave on average
pay exceeding four months, such increment, though not actually
drawn, shall from part of his emoluments.
Note 5:- Pay drawn by a Government servant in a tenure appointment
shall not be treated as emoluments.
Note 6:- The deputation (local) allowance granted to deputation police
personnel posted in the Cabinet Secretariat on deputation terms shall also
count as emoluments for purpose of calculation of pension under this rule.
The allocation of pensionary liability in such cases of deputation will continue
to be made in accordance with the rule of proportion envisaged in Section IV
of Appendix 3 to Andhra Pradesh Account Code, Volume 1.
R - 31 51
The rate of deputation (local) allowance fixed for different
grades in the Cabinet Secretariat is as follows:-
State Rank Rank in the Cabinet Rate of
Secretariat Deputation
(Local) Allowance.
Deputy Superintendent S.F.O. Rs. 150 p.m.
of Police (Asst.
Commissioner of Police)
(Special Branch) at
Calcutta and
Superintendent of
Bombay (Special
Branch), City Police
Bombay
Inspector of Police F.O. Rs.150 p.m.
Sub-Inspector of Police D.F.O. Rs.100 p.m.
Asst. Sub-Inspector A.F.O. Rs.80 p.m.
Head Constable Head Security Guard Rs.60 p.m.
Constable Security Guard Rs.50 p.m.
Note 7:- Pay drawn by a Government servant while on foreign service
shall not be treated as emoluments, but the pay, which he
would have drawn under the Government had he not been on
foreign service shall alone be treated as emoluments.
Note 8:- Where a pensioner who is re-employed in Government service
elects in terms of clause (a) of sub-rule (1) of rule 18 or clause
(a) of sub-rule (1) of Rule 19 to retain his pension, the element
of pension by which his pay is reduced shall be treated as
emoluments.
The following shall count as emoluments for purposes of
this rule.
Note 9:- Fees or Commission, if they are authorised emoluments of
an appointment and are in addition to pay (in this case,
“emoluments” means the average earning for the last six
months of service);
Note 10:- One half of:-
R - 31 52
(i) the special pay attached to a tenure post irrespective of the
reason for which it has been granted and notwithstanding
anything contained in Articles 23-A, 23-B and 23-C of Civil
Service Regulations.
(ii) Personal allowance referred to in FR 9(23) (b).
Executive Instructions
(i) Stagnation Increments:-
(a) The stagnation increments sanctioned to Government servants
beyond the maximum of the scale of pay in Revised Pay Scales,
1986, will be reckoned as pay for all purposes; except for
fixation of pay on promotion.
(G.O. Ms. No.206, F & P (FW:PC.I) Dept., dt 23-11-1992)
(b) The stagnation increments sanctioned to government servants
beyond the maximum of the scale of pay in Revised Pay Scales
1993, the stagnation increments shall count for purpose of
pension and pensionary benefits.
[G.O.(P).No. 18, Fin & Plg (FW.PC-I) Dept, dt. 19-1-1994]
(c) The stagnation increments sanctioned to government servants
beyond the maximum of scale of pay in Revised Pay Scale
1999, shall be treated as regular increments for all purposes
such as fixation of pay on promotion/automatic advancement
scheme, pension etc, w.e.f. 1-7-98 with monetary benefit
from 1-4-99.
[G.O.Ms.No. 152, Fin & Plg (FW.PC-I) Dept, dt. 4-11-2000]
(ii) Notional pay in Revised Pay Scales 1993 counts as
emoluments:
In the case of Government servants retiring in between 1-7-1992 and
31-3-1993, the notional pay fixed in Revised Pay Scales 1993, upto 31-3-
1993 shall be counted as emoluments for purposes of Pension.
(GO(P)No.162, Fin & Plg. (FW:PC.I) Dept., dated 20-5-1993 & GO(P)
No.18, Fin. & Plg. (FW:PC.I) Dept., dated 19-1-1994)
R - 31 53
(iii) Counting of notional pay in Automatic Advancement scales of
Teachers as emoluments :-
The notional pay fixed in the Automatic Advancement scales of Teachers
in the light of the orders issued in G.O.Ms.No. 133 and 134 Fin. & Plg
(FW.PC.II) Dept., dt. 8.4.93, counts as emoluments for purpose of pensionary
benefits though it was not actually drawn.
(Govt’s letter No.00819/23/PC.II/94, dated 15-1-1994 of Fin. & Plg
(FW:PC.II) Dept., to the AG, AP)
(iv) Personal pay to protect the emoluments :
Any amount treated as ‘personal pay’ to protect the emoluments to be
absorbed in future increments shall be reckoned towards “emoluments” for
the purpose of pension.
[G.O.Ms.No. 87, Fin & Plg (FWPen-I) Dept, dt. 25-5-1998 w.e.f. 25-5-98]
In the case of employees who retired in between 1-7-1998 and 31-3-
1999 whose pay has been fixed notionally in terms of Revised Pay Scale
1999, in accordance with G.O.(P).No. 114, F & P (FW. PCI) Dept, dated. 11-
8-1999 are eligible for fixation of revised pension notinally based on the notional
pay so fixed. The monetary benefit, however, be allowed with effect from 1-4-
1999.
[G.O.Ms.No.206, F & P (FW.PCI) Dept., dt. 23-12-1999]
(v) Incorporation of the provision of F.R.26(aa) under Rule 31,
APRPRs, 1980 :
(aa) The pay of government servant whose date of seniority/
promotion has been revised and fixed from an earlier date, pay may be refixed
on the basis of notional duty in the post from time to time. For this purpose,
the periods for which the government servants concerned would have officiated
in the higher post if he had been promoted actually on that date may be
recknowed and weightage for only such periods given from the notional date
of promotion. The non-qualifying periods like extraordinary leave, suspension
etc, Should also be deducted from this period.
Note 1 : Monetary benefit arising out of refixation as above, shall be limited
R - 31, 32 54
to the duty periods and arrears shall be payable only for the periods during
which the Government servants actually discharged the duties of the post.
Arrears shall not be payable for the notional duty periods assigned as a result
of revision of seniority position.
Note 2 : While a government servent who is already promoted before the
revision of seniority and who is assigned an earlier date of promotion shall be
allowed arreas resulting from the pay fixation in the manner set out in note (1)
above, for the periods during which he actually discharged the duties of the
post and in the case of Government servant who has been promoted before
the revision of his seniority but is promoted after the review, he shall be allowed
monetary benefit of pay fixation from the date of promotion only.
Note 3 : In the case of Government servant who has already retired or
died before the revision of his seniority and refixation of pay the arreas shall
be payable in the manner indicated in note (2) above, and pensionery benefits
shall also be revised on the basis of the notional pay fixation in the manner
indicated in note (2) above and the monetary benefit of pension/Family pension
or Death come Retirement Gratuity as the case may be shall be allowed from
the date of retirement / death.
Note 4 : In regard to selection grades, the position is that if by virtue of
revised seniority Government servant concerned is to be allowed selection
grade scale, it may be alowed with arrears if duties have been discharged in
the normal grade of that post. In the case of those who lost their seniority,
however, their pay is brought down to the ordinary scale from the original
date, their pay fixed in the ordinary scale of pay, ignoring the intervening
appointment to selection grade and the correct rate of pay so properly fixed in
the ordinary scale, is to be allowed from the date of issue of the orders.
[G.O.Ms.No. 786, Finance (Pen-I) Dept, dt. 11-9-2002]
32. Average emoluments:-
Average emoluments shall be determined with reference to the
emoluments drawn by a Government servant during the last ten months of
his service.
Explanations:- For purposes of working out average emoluments in
order to compute the pension admissible; (i) in cases where the 10 months’
period for assessing the average emoluments happens to cover any period
preceding the 1st April, 1978 for such period preceding the 1st April, 1978 the
pay drawn by the employee in the revised pay scales of 1974 and the dearness
R - 32 55
allowance admissible at the rates in force on the 31st March, 1978 appropriate
to that pay shall be the pay for purposes of calculating the average
emoluments; and
(ii) In cases where a person has drawn pay in the revised pay scales
of 1974 during any part of the period of 10 months’ immediately preceding the
date of retirement, for such period during which pay in the revised pay scales
of 1974 is drawn pay for purposes of average emoluments shall be the basic
pay drawn from time to time during the said period plus the dearness allowance
appropriate to that basic pay at the rates in force on the 1st April, 1978.
Note 1:- If during the last ten months of his service a Government
servant had been absent from duty on leave for which leave
salary is payable or having been suspended had been
reinstated without forfeiture of service, the emoluments which
he would have drawn had he not been absent from duty or
suspended shall be taken into account for determining the
average emoluments:
Provided that any increase in pay (other than the increment referred to
in Note 3) which is not actually drawn shall not form part of his emoluments.
Note 2:- If, during the last ten months of his service, a Government
servant had been absent from duty on extraordinary leave or
had been under suspension the period whereof does not count
as service, the aforesaid period of leave or suspension shall
be disregarded in the calculation of the average emoluments
and equal period before the ten months shall be included.
Note 3:- In the case of a Government servant who was on earned
leave on average pay, as the case may be, during the last ten
months of service and earned an increment, which was not
withheld,
(a) during the currency of the earned leave not exceeding one
hundred and twenty days or during the first one hundred and
twenty days of earned leave exceeding one hundred and twenty
days, or
(b) during the currency of leave on average pay not exceeding
four months, or during the first four months of leave on average
pay exceeding, four months, such increments, though not
R - 32 56
actually drawn, shall be included in the average emoluments.
Note 4:- In the case of a Government servant who is suspended and
later re-instated without forfeiture of past service, the
emoluments which he would have drawn had he not been
suspended are taken into account for determining the average
emoluments and the emoluments are not restricted to the
subsistence allowance actually drawn.
Note : The period of average emoluments was 36 months till 31.3.72. It was reduced to
12 months w.e.f. 1-4-1972 by G.O.Ms.No.53, Fin. Dept., dt. 13.2.73. and as 10
months w.e.f. 1.9.1976 by G.O.Ms.No.334, Fin. Dept., dt. 2.8.76. And again the
last pay drawn shall be treated as emoluments for fixation of pension w.e.f 25-5-98
by G.O.Ms.No. 87, F&P (FW.Pen-I) Dept, dt. 25-5-98.
Executive Instructions
(i) Notional Pay as per FR 22-B:
The pay fixed on notional basis from 25-12-1982 to 23-8-1983, in terms
of G.O. Ms. No.332, Fin. & Plg. (FW:FR.II) Dept., dated 13-12-1983 [i.e., FR
22-B] shall count as emoluments towards pensionary benefits in relaxation of
Article 486-B of Civil Service Regulations/Rule 32 of Andhra Pradesh Revised
Pension Rules, 1980.
(G.M. No.85082-A/1050/Pen.I/84-1, dated 11-10-1984 of Fin. & Plg.
(FW:Pen.I) Dept.)
(ii) Counting of DA as emoluments:-
(1) (a) In respect of Government servants retiring on or after 1-7-1986
with the benefit of Revised Pay Scales 1986 and if pay was drawn, during the
period of average emoluments (i.e., 10 months) partly in pre-revised scales
of 1986 and partly in Revised Pay Scales 1986, DA appropriate to the rate of
pay, in force, for the period prior to 1-7-1986, may also be taken as
emoluments.
(b) DA sanctioned wef 1-1-1986 over and above the cost of living
index of ‘608’ points should not be taken as emoluments.
(G.O. Ms.No.232, Fin. & Plg. (FW:Pen.I) Dept., dated 27-8-1987)
(2) (a) In respect of Government servants retiring on or after 1-7-92
with the benefit of Revised Pay Scales, 1993 and if pay was drawn during the
R - 32 57
period of average emoluments (i.e., 10 months) partly in pre-revised scales
of 1993 and partly in Revised Pay Scales 1993, DA appropriate to the rate
of pay in force for the period prior to 1-7-1992 may also be taken as
emoluments.
(b) DA sanctioned wef 1-1-1993 over and above the cost of living
index of ‘1106’ points will not count for the above purpose.
(G.O. Ms.No.238, Fin. & Plg. (FW:Pen.I) Dept., dated 4-6-1993 as amended
in G.O. Ms. No.76, Fin. & Plg. (FW:Pen.I) Dept., dated 28-2-1994)
(iii) Counting of DA., as emoluments in respect of teachers
drawing pay in Revised UGC Scales of 1986:-
(1) In respect of teachers retiring on or after 1-1-1986 with the
benefit of Revised UGC Scales 1986 and who had drawn pay
during the period of 10 months preceding the date of retirement
partly in the Revised UGC Scales 1986, DA drawn by them at
the rates in force during the relevant period appropriate to the
pre-revised pay in pre-revised UGC Scales 1986, be counted
as emoluments for pension.
(2) DA sanctioned to teachers beyond 1-1-1986 over and above
the cost of living index of ‘608’ points shall not count for the
above purpose.
(G.O. Ms. No.317, Education (UE) Dept., dated 21-9-1992)
iv) Effect of notional increment due on day following the date
of retirment :
Where an employee’s date of increment falls due on the day following
his retirement, he may be given the benefit of increment notionally, purely for
the purpose of pensionary benefits, subject to the condition that this should
not be considered for any other purpose.
[G.O.Ms.No.235 F & P (FW- FR II) Dept. dt. 27-10-98 w.e.f. 27-10-98]
v) Pay drawn during last two months to be regarded as
emoluments :
The last pay drawn shall be treated as emoluments for fixation of pension
under Rule 45 (2) (B) of APRPRs 1980, instead of average of last tenmonths
emoluments as per this rule provided officiation in a promoted post during
last two (2) months preceding the retirement, is in a regular vacancy.
R - 32, 33, 34 58
[G.O.Ms.No. 87 Fin & Plg (FW. Pen-I) Dept. dt. 25-5-98 w.e.f 25-5-98]
Note : The orders issued in para 3 and 4 of G.O.Ms.No.87, F&P
(FW.Pen.I) Dept. dt 25-5-98 are applicable to the persons promoted during
the period of last 2 months in a regular vacancy, and eligible for benefit
irrespective of number of days they acted in the promoted post.
[Lr.No.108/A2/Pen.I/99, dt 22-6-99 addressed to Addl. Secretary
Transco, AP, Ltd., Vidyuth Souda, Hyderabad.]
vi) Counting of D.A for the purpose of calculation of pension
on average emoluments in respect of Government servants
retiring on or after 1-7-98 with the benefits of R.P.S of 1999 :
In respect of Government Servents retiring on or after 1-7-98 with the
benefits of revised pay scale of 1999 and whose cases are not satisfied the
provisions of G.O.Ms.No. 87, Fin & Plg (FW. Pen-I) Department. dt. 25-5-98
their pensions have to be determined in the average of last 10 months
emoluments as per Rule 32 of A.P.R.P.Rs, 1980, and if pay was drawn during
the period of 10 months preceding the date of retirement partially in pre-Revised
scale of pay and partially in R.P.S.1999, in addition to pay drawn by the
employees in the pre-revised scale of pay, D.A. drawn by the employee as on
1-7-98 (i.e) the D.A being counted for the purpose of pay fixation in the Revised
Scale of Pay 1999, may also be counted for woking out average emoluments
for computing pension.
[G.O.Ms.No.4, Fin & Plg (FW Pen-I) Dept. dt. 27-01-2000]
33. 1
[Superannuation pension:-
A superannuation pension shall be granted, subject to Rule 45, to a
Government Servant who is retired as per Rule 42.]
34. Retiring Pension:-
A retiring pension shall be granted to a Government servant who retires,
or is retired, in advance of the age of compulsory retirement, in accordance
with the provisions of Rule 43 or Rule 44 of these rules.
1. Rule 33 was substituted in G.O.Ms.No. 178, F&P (FW.Pen.I) Department. dt 22-10- 97 w.e.f
29-10-79. And the earlier rule 33 was as follows :
“A superannuation pension shall be granted to a Government servant who is retired
as per rule 42”
R - 35, 36 59
35. Pension on absorption in or under a corporation, company
or body:-
A Government servant who has been permitted to be absorbed in a
service or post in or under a corporation or company wholly or substantially
owned or controlled by the Government or in or under a body controlled or
financed by the Government shall, if such absorption is declared by the
Government to be in the public interest, be deemed to have retired from service
from the date of such absorption and shall be eligible to receive retirement
benefits which he may have elected or be deemed to have elected, and from
such date as may be determined, in accordance with the orders of the
Government applicable to him.1[Subject to rule 45]
Provided that the Government shall have no liability for the payment of
family pension in such a case.
36. Conditions governing grant of pension to persons on
absorption in or under a corporation, company or body:-
(1) The Government servants opting for permanent absorption in the
public enterprises on or after 16th June, 1967 may be given the following
pensionary benefits:-
(a) The pro rata pension or Retirement Gratuity, as the case may
be, with reference to the pension rules by which he is governed before his
absorption in the autonomous body and retirement gratuity based on the length
of his qualifying service under Government till the date of absorption. The
pension will be calculated on the basis of average emoluments for *10 months
preceding the date of absorption and the Retirement Gratuity on the basis of
emoluments drawn immediately before absorption.
(b) In cases where an officer at the time of absorption has less
than 10 years service and is not entitled to pension, the question of
proportionate pension will not arise. He will only be eligible to proportionate
service gratuity in lieu of pension and to Retirement Gratuity based on length
of service.
(2) The amount of pension/gratuity and the Retirement Gratuity
should be currently worked out and should be intimated to the
1. The bracketed portion was added by G.O.Ms.No 178, F & P (FW.Pen-I) Dept., dt. 22-10-97
w.e.f. 29-10-79.
* Please refer G.O.Ms.No 87 F&P (FW.Pen.I) Dept. dt. 25-5-98
R - 36 60
officer as well as the undertaking as and when an officer is
absorbed.
(3) The pro rata pension, gratuity, etc. admissible in respect of
the service rendered under Government would be disbursable
only from the date the Government servant would have normally
superannuated had he continued in Government service.
[Provided that in the case of Government servant who is absorbed in
1
any public undertaking or any state owned autonomous company, corporation
or body, either on the basis of his application or otherwise, the prorata pension,
gratuity etc., admissible in respect of the service rendered by such employee
under the Government would be disbursable immediately on the date of such
absorption or if the absorption took place prior to the 1st February, 1980, then
on or after the 1st February, 1980, if he had put in a qualifying service of not
less than twenty years on the date of such absorption. In case, he had not put
in twenty years of qualifying service on the date of his absorption, the prorata
pension, gratuity etc, shall be paid on or after the date on which he would
have completed twenty years of qualifying service had he continued in
Government service.
Note: The absorbed employee before drawing the prorata pensionary
benefits as indicated above, shall be required to give an undertaking to the
effect that in the event of his service with the public undertaking, corporation
or body etc., terminating at the instance either of the employer or himself
within a period of two years from the date of his retirement from Government
service and permanent absorption in the public undertaking, corporation or
body he would obtain the approval of Government before he takes up any
private employment. The undertaking should invariably be obtained by the
concerned authorities before allowing the pro rata pensionary benefits to the
absorbed employee]
(3-A) In cases covered by the proviso to sub-rule (3) the lumpsum
2
amount in lieu of pension shall be calculated only with reference to the
commutation table in force on the date on which such absorption/invalidation
takes place or on the date on which the employee would have completed
twenty years of qualifying service had he continued in Government service
whichever is later]
1. Proviso and note was added by G.O.Ms.No. 229, Fin & Plg. (FW. Pen-I) Dept. dt. 10-8-83.
2. Sub rule 3-A was added by G.O.Ms.No. 229, Fin & Plg. (FW. Pen-I) Department., dt. 10-8-83.
R - 36 61
(4) The officer will exercise an option, within six months of his
absorption, for either of the alternatives indicated below:
(a) Receiving the monthly Pension and Retirement Gratuity already
worked out, under the usual Government arrangements;
(b) Receiving the gratuity and a lumpsum amount in lieu of pension
worked out with reference to commutation tables obtaining on
the date of superannuation 1[or the date of absorption/
invalidation or completion of twenty years of qualifying service
had the officer continued in Government service, whichever is
later]
(5) Where no option is exercised within the prescribed period, the
officer will automatically be governed by alternative (b) above.
(6) Option once exercised shall be final.
(7) The option shall be exercised in writing and communicated by
the officer concerned to the undertaking.
(8) Where an officer retires from the service of a public undertaking
before his date of superannuation, the proportionate pension and Retirement
Gratuity will not be paid to him till such time as he actually attains the age of
superannuation. This will be the case irrespective of the option exercised by
him.
[Provided that where a Government servant retires on or after 29th
2
October, 1979, from the service of any public undertaking before the date of
his superannuation on account of permanent invalidation or in the case of
death while in service on or after the said date, the proportionate pension and
Retirement Gratuity shall be settled immediately on such invalidation and
retirement from service on that ground or on the death of the employee
irrespective of the option exercised by him.]
(9) Cases of resignation from a public undertaking etc., will be
treated as resignation from Government service entailing
forfeiture of the earlier service under Government and loss of
the pensionary benefits.
(10) For the period of service rendered in a public undertaking etc.,
the absorbed officers will be entitled to all the benefits etc.,
admissible to other corresponding employees of the
organisation.
1. Bracketed portion was added by G.O.Ms.No.229, Fin & Plg. (FW:Pen-I) Dept. dt. 10.8.83.
2. Proviso was added by G.O.Ms.No.229, Fin & Plg. (FW.Pen.I) Dept. dt 10.8.83.
R - 36 62
(11) The total pension or gratuity admissible in respect of the service
rendered under the Government and that under the public undertaking etc.,
should not exceed the amount that would have been admissible had the officer
continued in Government service and retired on the same pay which he drew
on retirement from public undertaking etc.
(12) Any further liberalisation of pension rules decided upon by
Government after the permanent absorption of a Government
servant in a public undertaking will not be extended to him.
(13) In cases where an officer has opted to receive pension but
wishes to commute a portion of the pension, such commutation
will be regulated in accordance with the Government rules in
force at the time of his superannuation 1[or the date of
absorption/invalidation or completion of twenty years of
qualifying service had the officer continued in Government
service whichever is later.]
(14) The concession referred to in the preceding paragraphs should
be extended to the following cases also subject to the same
conditions.
(a) Government employees transferred to an autonomous
organisation consequent on the conversion of a Government
Department into an autonomous body;
(b) State Government employees permanently absorbed in Central
Government’s Companies/Corporations/Public Sector
Undertakings; and
(c) State Government employees who have been selected by the
State Government Companies, Corporations, Public Sector
Undertakings on the basis of their applications.
(15) Retrospective absorption in the service of the company/
corporation/Public Sector Undertakings is not permissible.
Executive Instructions
Instructions in the case of Central Government employees or Central
undertaking employees absorbed in state autonomous bodies and employees
1. The bracketed words were added by G.O.Ms.No. 229, Fin & Plg. (FW:Pen-I) Dept., dt.
10.8.1983.
R - 36 63
of the central autonomous bodies absorbed in the State Government and
State autonomous bodies and vice-versa:-
(1) The Government of Andhra Pradesh accepted to bear the pensionary
liability on account of the retirement benefit on pro-rata basis in respect of the
employees of the State Government and State autonomous bodies absorbed
in Central autonomous bodies and in respect of the employees of State
autonomous bodies absorbed in Central Government in accordance with the
instructions contained in the office memorandum No.26 (18) EV (B) 75, dated
8-4-1976 of Government of India, Ministry of Finance, Department of
expenditure and office Memorandum No.28/10/84-Pension unit dated 29-8-
1984 of Government of India, Ministry of Home affairs, Department of Personnel
and Administrative Reforms. In so far as State employees are concerned
even temporary service shall be reckoned for purposes of pension. Extracts
of the above two office memorandae are annexed. These orders shall take
retrospective effect from 7-2-1986.
(G.O. Ms. No.135, Fin. & Plg. (PW:Pen.II) Dept., dated 19-5-1987)
Annexure
Copy of O.M. No.26(18)-E.V. (B)/75, Government of India, Ministry of
Finance Department of Expenditure), New Delhi, dated the 8th April, 1976,
addressed to All Ministries and copied to all State Governments. —
Sub :-Permanent transfer of Government servants to autonomous
bodies - Grant of retirement benefits.
The undersigned is directed to state that need has been felt for some ti
me past of consolidating at one place, the instructions/orders issued from
time to time and still in force on the subject mentioned above. Accordingly, it
has been decided, in supersession of all the orders issued on the subject so
far by this Ministry and the Department of Personnel to bring out the salient
features of the existing instructions in this O.M. This may please be brought
to the notice of all Administrative authorities in or under the Ministry of Home
Affairs etc., for information/guidance and compliance.
Basis of calculation of retirement benefits :
2. Such of the Government servants as were deputed or transferred to
a body corporated owned or controlled by Government or whose services
were lent to such a body, should, in the event of their permanent absorption in
R - 36 64
service under that body w.e.f. a date prior to 16-6-1967 be paid an amount
equal to what Government would have contributed had the officer been on
contributory provident fund terms under Government, together with simple
interest thereon at 2% for the period of his pensionable service under
Government. In such cases the interest (2%) on the total balance of contribution
should be calculated for the entire period of pensionable service of the
Government servant rendered prior to his permanent absorption in an
autonomous body. The amount is to be credited to his C.P. Fund account
with the autonomous body as an opening balance on the date of permanent
absorption and Government’s liability in respect of the Officer’s pensionable
service under them would be treated as extinguished by this payment. This
decision applies, however, only where the permanent transfer from
Government service to an autonomous body is in the public interest and the
transfer is to a Government or to a quasi-Government Corporation or an
autonomous body and not to a private institution. In all other cases, Government
will not accept any liability to pay any retirement benefits for the period of
service rendered by the officer before his transfer. The concession is not to
be claimed as a matter of right but is sanctioned at the discretion of
Government in individual cases where it is merited, and each case has to be
referred to the Department of personnel and the Ministry of Finance.
Retirement Benefits - Transfer to new account :
3. Credit to the Contributory Provident Fund Account of the Government
servant permanently absorbed in the service of a body corporate wholly or
partially owned by Government, as indicated above, was to be given as an
opening balance on the date of absorption, in cases of those permanently
absorbed upto 17-8-1964. In cases of those absorbed thereafter, the credit
was only to be given either after the Government servant had rendered five
years service under that body (including any period of service rendered
immediately before permanent absorption) or on the date on which he would
have retired had he continued in Government service, whichever was earlier.
Transfer of Provident Fund Balances:
3A. (i) According to Explanation III below Rule 31 of the General
Provident Fund Rules and corresponding Rule 33 of Contributory Provident
Fund Rules (India), 1962 which provides that when a subscriber is transferred,
without any break, to service under a body corporate owned or controlled by
Government, the amount of subscription, together with interest thereon, shall
not be paid to him but shall be transferred, with the consent of that body, to his
R - 36 65
new Provident Fund Account under that body.
It has been, however, decided that in cases where the corporate bodies
do not have any Provident Fund Scheme or whose Provident Fund Rules do
not provide for the acceptance of balance from other Provident Funds, the
amount in question should be finally paid to the person concerned at the time
of his permanent transfer to such a body.
In cases where the Provident Fund money is accepted by the corporate
body subject to fulfilment of certain conditions viz., that the Government servant
should complete the probationary period with them or that he should be
confirmed in a post under them, the PE money of the persons concerned
may be retained with Government till such time as it is transferred to the body
concerned. In such cases the PE account of the individual concerned would
cease to be ‘alive’ on the date of permanent transfer of the person concerned
to such a body. In other words, no withdrawals from the Provident Fund will
be permitted for any purpose including payment of premium towards life
insurance policies. Fresh subscription to the Fund, except recoveries in respect
of outstanding advances, shall not be accepted. The PF money held by
Government would continue to earn interest at the normal rate till the date of
transfer of the amount to the corporate body.
(ii) In respect of the Government servants permanently absorbed in the
public sector undertakings, the position is as follows:-
The amount of subscriptions, together with interest thereon standing in
the PF account of a Government Officer opting for service under an enterprise
may, if he so desires, be transferred to his new Provident Fund account under
the enterprise provided the concerned enterprise also agrees to such a transfer.
If, however, the subscriber does not desire the transfer or the concerned
enterprise does not operate a Provident Fund, the amount aforesaid shall be
refunded to the subscriber. Similarly in the case of CPF the amount of
subscription and the Government contribution together with interest thereon,
of a subscriber opting for service under a public enterprise may, if he so
desires, be transferred to his new PF account under the enterprise if the
concerned enterprise also agrees to such transfer. If, however, the subscriber
does not desire the transfer or the concerned enterprise does not operate a
provident fund the amount aforesaid shall be refunded to the subscriber.
4. The retirement benefits granted to a Government servant who is
permanently absorbed in an autonomous body/public sector undertaking have
been reviewed and the following revised terms were sanctioned in respect of
R - 36 66
those absorbed on or after 16-6-1967;.
(i) A permanent Government servant on absorption in a public
undertaking is eligible for pro-rata pension and DCRG based on the length of
his qualifying service under Government till the date of absorption. The pension
will be calculated on the basis of average emoluments for three years
preceding the date of absorption and the DCRG on the basis of the emoluments
immediately before absorption.
Payment of Service Gratuity in lieu of Pension:-
In cases where a Government servant at the time of absorption has
less than 10 years’ service and is not entitled to pension, the question of
proportionate pension will not arise, he will only be eligible to proportionate
service gratuity in lieu of pension and to DCRG based on length of service.
(ii) The amounts of pension/gratuity and the DCRG would be
concurrently worked out and will be intimated to the Government servant
concerned as well as the undertaking as and when an officer is absorbed.
Exercise of Option:
(iii) Every Government servant is to exercise an option, within six
months of his absorption, for either of the alternatives indicated
below:
(a) Receiving the monthly pension and DCRG already worked out,
under the usual Government arrangements.
(b) Receiving the gratuity and a lumpsum amount in lieu of pension
worked out with reference to commutation tables obtaining on
the date from which the pro-rata pension, gratuity etc, would
be disbursable.
Where no option is exercised within the prescribed period, the officer
will automatically be governed by alternative (b) above. Option once exercised
shall be final. The option shall be exercised in writing and communicated by
the Government servant concerned to the undertaking/autonomous body.
(iv) Cases of resignation from a public undertaking /autonomous body
will, for the purpose of these orders, be treated as resignation from Government
service, entailing forfeiture of earlier service under Government and loss of
the pensionary benefits under these orders.
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(v) For the period of service rendered in a public undertaking autonomous
body, the absorbed officers will be entitled to all the benefits admissible to
other corresponding employees of the organisation.
(vi) The total gratuity admissible in respect of the service rendered under
the Government and that under the public undertaking/autonomous body should
not exceed the amount that would have been admissible had the Government
servant continued in Government service and retired on the same pay which
he drew on retirement from the Public undertaking autonomous body.
(vii) Non admissibility of liberalisations of Pension Rules after
absorption:
Any further liberalisation of pension rules decided upon by Government
after the permanent absorption of a Government servant in a public
undertaking/autonomous body would not be extended to him. However, the
benefit of further liberalisation in pension shall also be allowed to a Government
servant after his permanent absorption, if, in any case, such liberalisation is
sanctioned retrospectively w.e.f. a date prior to the date of such absorption.
Commutation of Pension:
(viii) In cases where an officer has opted to receive pension as at (iii)
(a) above but wishes to commute a portion of the pension, such commutation
will be regulated in accordance with the Government rules in force at the time
of commutation of his pension.
Public Interest:
The above decisions will apply only where the permanent transfer from
Government service to a public undertaking/autonomous body is in the public
interest. In all other cases, Government will not accept liability to pay any
retirement benefits for the period of service rendered by Government servant
before his transfer.
Deputation on one’s own violation:
Pensionary benefits admissible in cases of absorption with effect
from 21-4-1972.
5. Permanent transfer of Government servants who apply in response
to a press advertisement etc., for posts in autonomous bodies/public sector
undertakings whether incorporated or not, which are wholly or substantially
owned by the Government of India is not treated as in the public interest and
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the Government has no liability to pay any retirement benefits or for carry
forward of leave for the period of service rendered under the Government.
However, on the position being reviewed further, it was decided that a permanent
Government servant who has been appointed in an autonomous body financed
wholly or substantially by Government on the basis of his own application
shall, on his permanent absorption in such body w.e.f. 21-4-1972 or thereafter
be entitled to the same retirement benefits in respect of his past service under
the Government as are admissible to a permanent Government servant going
on deputation to an autonomous body and getting absorbed therein, except
carry forward of leave.
Finance Ministry’s prior approval:
6. In all such cases of grant of pro-rata retirement benefits to Central
Government employees, under the orders quoted in the preceding paragraphs,
the administrative Ministers are required to consult the Ministry of Finance
before orders are issued in each individual case. However, in respect of the
non-gazetted employees of the Indian Audit and Accounts Department, the
C&AG will be the competent authority to confer retirement benefits.
A question had also been raised whether retrospective absorption is
permissible in terms of the orders referred to above. Such question would
arise in cases where a person is initially sent to such a company /corporation
on deputation and deputation period is sought to be curtailed retrospectively.
While a person is on deputation, leave/pension contributions are payable to
Government by the company etc., or the person concerned. Retrospective
absorptions may lead to claim for refund or non-payment of such contributions
which cannot be withheld or refunded under the rules. In view of this it has
been decided not to allow retrospective absorption of the employees on
deputation to the companies/corporations etc.
Carry forward of leave:
7. In respect of deputationists who opt for absorption in any statutory
body or autonomous organisation owned or controlled by Government such
body or organisation should take over the liability in regard to leave on average
pay/earned leave that the optee has to his credit at the time of leaving
Government service and in return Government shall pay to the statutory body/
autonomous organisation a lumpsum equal to leave salary for the leave on
average pay/earned leave due to the Government servant on the date of his
permanent absorption in such body/organisation. While issuing the final
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sanction for the absorption of the optee in the autonomous organisation, the
administrative Ministry/Cadre authority concerned should also incorporate the
provision with regard to payment of lumpsum equal to leave salary by
Government. This benefit will be available only in cases where the permanent
transfer from Government service to a statutory body/ autonomous
organisation is in public interest. These orders take effect from 20-2-71 and
cases already decided otherwise will not be reopened.
Refixation of pay:
The pay of the Government servant permanently absorbed in an
autonomous body will be refixed as re-employed pensioner w.e.f. the date
from which he becomes entitled to draw the pro-rata retirement benefits.
Family Pension:
8. (i) The families of Government servants permanently absorbed in
the autonomous bodies w.e.f. 16-6-1967 will also be eligible for family pension
under Rules 54 and 55 of CCS (Pension) Rules, 1972.
(ii) The benefit of family pension will be admissible only to the families
of those who were/are actually in receipt of pension from the Central
Government after their absorption in autonomous body/public undertaking.
This benefit will not be admissible to the families of those who got only the
service gratuity i.e., who were/are absorbed before rendering 10 years
qualifying service under the Government. Family pensions will, however, also
be admissible to the families of those Government servants absorbed in the
public sector undertakings/autonomous bodies who draw the lumpsum
amount in lieu of monthly pension on their absorption on the date of its
becoming due and thus do not draw any monthly pension on the date of death.
Similarly Family Pension will also be payable to the families of those whose
monthly pension or lumpsum amount has not become payable and is
disbursable from the earliest date of voluntary retirement but the personer
dies before that date without receiving these benefits.
(iii) This benefit will also be admissible to the families of such
Government servants as have been appointed in the autonomous bodies
financed wholly or substantially by Government on the basis of their own
applications and granted retirement benefits on their permanent absorption
therein in respect of the past service under the Government.
(iv) Grant of family pension will be subject to the usual contribution of
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two months emoluments of the Government servant at the time of permanent
absorption in an autonomous body/undertaking. Persons who have already
drawn the pension and other benefits on absorption should deposit their two
months contribution within six months from 8th October, 1975.
(v) Family pension will be admissible from only one source, i.e., either
from the Central Government or the public sector undertaking/autonomous
bodies in cases such organisation has a similar scheme for payment of family
pension. The beneficiary may be given option to choose either of the two
schemes.
(vi) It will be the responsibility of the pension sanctioning authority to
process the claim for family pension, forwarding to the audit office for issue of
an authority after satisfying itself that no such claim exists in the public sector
undertaking/autonomous body or that the undertaking or autonomous body
has not extended its family pension scheme to the person concerned.
(vii) The above orders will apply automatically to the cases in which
necessary Government sanction has already been issued. Therefore, it is
not necessary to issue formal amendments to the relevant sanction letters.
Suitable provision will, however, be incorporated in the relevant sanctions to
be issued hereafter.
Consultation with Parent Department:
9. In all cases where a Government servant is to be absorbed
permanently by the foreign employer under his organisation it would be
incumbent to consult the parent employer before issuing order absorbing the
Government servant permanently in his service. The orders of permanent
absorption should be issued only after the resignation of the Government
servant has been accepted by the Government and w.e.f. the date of such
acceptance.
Formal Resignation not necessary:
10. With the coming into force of CCS (Pension) Rules, 1972 (which
inter-alia, contain a provision of deemed retirement in the case of Government
servants absorbed permanently in the public sector undertaking/autonomous
body). It has now been decided that obtaining of formal resignation is not
necessary if an individual is deemed to have retired from service by virtue of
Rule 37 of CCS (Pension) Rules, 1972 i.e., consequent on the conditions
required by this Rule, viz., permission should have been granted to the
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absorption in the service of the company or other body corporate, the
absorption should be declared by the Government to be in the public interest,
there should be an actual order of absorption and the Government servant
should also consent to such absorption, being satisfied.
Commutation and exemption from Income-Tax :
11. In accordance with Rule 37 of CCS (Pension) Rules, 1972, a
Government servant who has been permitted to be absorbed in a service or
post in or under a corporation or company wholly or substantially owned or
controlled by the Government or in or under a body controlled or financed by
the Government shall, if such absorption is declared by the Government to be
in the public interest, be deemed to have retired from service from the date of
such absorption. Each such Government servant is required under the relevant
orders applicable to him to exercise an option within six months of his
absorption for either of the alternatives indicated below:
(a) receiving the monthly pension and DCRG under the usual
Government arrangements, or
(b) receiving the gratuity and a lumpsum amount in lieu of pension
worked out with reference to the commutation tables obtaining
on the date from which the commuted value becomes payable.
Where no option is exercised within the prescribed period, the
Government servant is automatically governed by alternative
(b).
12. A person opting for alternative (a) is entitled to commutation of
a portion of the pension admissible to him in accordance with
the provisions of Civil Pension (Commutation) Rules.
13. It has been decided that where a Government servant elects
the alternative (b) referred to above he should be granted;
(i) on an application made in this behalf, a lumpsum amount not
exceeding the commuted value of 1/3rd of his pension as may be admissible
to him in accordance with the provisions of Civil Pension (Commutation) Rules;
(ii) a terminal benefit equal to twice the amount of lumpsum referred to it (i)
above subject to the condition that the Government servant surrenders his
right of drawing 2/3rd of his pension.
The commuted value of 1/3rd of the pension mentioned at (i) above will
be exempt from income-tax whereas the terminal benefit component
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mentioned at (ii) above will be chargeable to tax as the income of the year in
which it is due. However, the recipient will be eligible for a relief in tax in respect
of the said amount; such relief being calculated by spreading the amount
equally over the three preceding years immediately preceding the year in which
the payment is received and subjecting it to tax at the average of the average
rates applicable to the total income of those years after adding thereto one-
third of the amount. The relief in such cases is to be granted by the Central
Board of Direct Taxes and an application for such relief under Section 89(1)
of the Income-Tax Act should be made to the Board through the ITO concerned.
14. In the case of Government servants who opt for or are automatically
governed by the alternative (b) in para 11 above, the payment of monthly
pension will commence from the due date pending their medical examination
in accordance with the provision of the Civil Pension (Commutation) Rules.
The commutation shall become absolute and the title to receive the commuted
value shall accrue on the date on which the Medical Board (Authority) signs
the medical certificate. If the Medical Board (Authority) directs that the age of
the employee for the purpose of commutation shall be assured to be greater
than his actual age, the person concerned will have the opportunity to change
his option for receiving a lumpsum in lieu of monthly pension to receiving the
monthly pension by written notice despatched within two weeks from the date
on which he receives intimation of the finding of the Medical Board (Authority).
If the applicant does not change his option within the period of two weeks
prescribed above, he shall be assumed to have accepted the findings of the
Medical Board (Authority).
Date of payment of pro-rata retirement benefits:
15. A Government servant who is permitted to be absorbed in the public
interest in a public sector undertaking or autonomous body is deemed to
have retired from Government service from the date of his absorption in public
sector undertaking or autonomous body and his retirement benefits are
determined with reference to the length of qualifying service rendered under
Government till the date of his absorption. In the case of absorption in an
autonomous body from 16-6-1967 onwards or a public sector undertaking
prior to 8-11-1968, retirement benefits become payable either from the earliest
date from which Government servant could have retired voluntarily under the
rules applicable to him or from the date of absorption in the undertaking/
corporation whichever is later.
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16. Procedure for drawal of pro-rata retirement benefits:
Clarifications have been sought as to the procedure which should be
followed for sanctioning and authorising the payment of retirement benefits to
those absorbed in public sector undertakings and autonomous bodies. Since
the Government servants are deemed to have retired from Government service
on the date of absorption, the procedure laid down in Chapter (viii) of CCS
(Pension) Rules, 1972 which applies to Government servants who retire in
normal course, should mutatis mutandis apply in the case of Government
servants who are absorbed in the public interest in a public sector undertaking
or in an autonomous body. The disbursement of the retirement benefits should
be authorised from the date indicated in Government’s letter allowing the
Government servant to be absorbed in public sector undertaking or
autonomous body.
17. In respect of an employee who held non-gazetted posts before
absorption, Forms 6 and 7 of CCS (Pension) Rules, 1972 should be filled in
by the Head of Office and forwarded to the Audit Officer for determining final
amount of pension and death-cum-retirement gratuity. Where the retirement
benefits are payable from the date of absorption, the Head of Office should
obtain the particulars required under paras 2 to 4 of Form 5 and forward the
same to the Audit Officer along with the pension papers. The Audit Officer
after applying the necessary audit checks, will inform the absorbed employee,
autonomous body/public sector undertaking and the Head of Office of the
amount of pension and DCR Gratuity and the date from which they are payable
to him. Where the retirement benefits become payable from a date
subsequent to the date of absorption, the particulars required under paras 2
to 4 of Form 5 should be furnished to the Audit Officer by the absorbed
employee through his employer six months before the date on which the
payment of the retirement benefits is to commence to enable him to issue
PPO/G.P.O.
18. In respect of employees who held gazetted posts before absorption,
action to fill in Form 7 should be initiated by the Audit Officer. The Audit Officer
after determining the amount of pension and DCR Gratuity will inform the
absorbed employee, autonomous body/public sector undertaking and Head
of Office/Department of the amount of retirement benefits and the date from
which they are payable to him. Where the retirement benefits are payable
from the date of absorption, the Audit Officer will also obtain the particulars
required under paras 2 to 4 of Form 5 through the employer of the absorbed
employee before authorising payment of retirement benefits. In other cases
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the particulars required under paras 2 to 4 of Form 5 should be furnished to
the Audit Officer by the absorbed employee through his employer six months
before the date on which the payment of the retirement benefit is to commence.
As soon as Government orders regarding absorption of a Government servant
are issued the Head of Office will forward Form 7 duly completed to the Audit
Officer and such other information as the Audit Officer may require.
19. The procedure laid down in Chapter VIII of the CCS (Pension) Rules,
1972 may be adopted keeping in view the position stated in these orders,.
The provisions contained in Chapter VIII for authorising payment of provisional
pension for a period of six months and 3/4 of the DCRG by the Head of Office
need not be observed in the case of an employee who before his absorption
had held a non-gazetted post. Payment of the retirement benefits will be
received by the employee concerned from the treasury of his own choice.
Benefit of service rendered under Government in respect of
Scientific employees:
20. On the basis of the recommendations of the Second Pay
Commission (i) for counting towards pension of service rendered by scientific
employees of semi-Government Institutions, financed from cess or
Government grants, on their appointment to a pensionable service under the
Government of India; and (ii) the rate of pension contribution payable by
universities when they borrow service of Government servants who are
Scientists and Technologists, it was decided as follows:-
(i) A scientific employee of a semi-Government institution which is
financed wholly or mainly cess or Central Government grants who was on a
CPF basis in such an institution may, on permanent appointment without any
interruption to a pensionable service or post under the Government of India
count his previous service in that institution during which he subscribed to
that Fund as service qualifying for pension provided that the contribution
together with interest thereon paid by the institution is made over to the
Government. The service during which he did not subscribe to the CPF will
not be so reckoned unless the previous employer agrees to bear proportionate
charges on account of pensionary benefits for the service so rendered. If,
however, the officer was not on a CPF basis in such an institution, his previous
service will be reckoned as qualifying for pension if the previous employer
agrees to bear proportionate charges on account of pensionary benefits.
(ii) If the services of a Government servant who is a scientist or a
technologist are lent to a university, the rate of pension
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contribution, which the university will pay, will be restricted to
the rate at which it contributes to the Provident Fund of its
employees.
These orders take effect from 28-3-1960 and past cases of transfer
will be regulated in accordance with the orders already in force. The
concession sanctioned in para 1 (i) is admissible to all officers who were in
service of the Government of India on 28-3-1960 provided that ;
(i) the officers who had already drawn the Contributory Provident Fund
benefits in respect of their service under the semi-Government institutions
refund either in lumpsum or in monthly instalments not exceeding twelve in
number, the institution’s share of contribution together with interest thereon
from the date of withdrawal to the date of final payment. The title to count
service for pension will not accrue until the amount refundable and interest
thereon have been refunded in full.
(ii) if no such benefit had been received, the previous employer agrees
to bear the proportionate pensionary liability.
21. With a view to increasing mobility of scientific talent all round, the
benefit of the concessions contained in para 20 should also be made available
to scientific employees of Government going over to Central autonomous
organisations like CSIR etc., without break. These orders will also apply to
Central Universities.
22. The pensionary liability in such cases will be allocated on the basis
of length of service in case the autonomous organisation, where the officer
takes up service, has pensionary benefits for its employees. The Government
of India would discharge their liability by payment of capitalised value of their
share of pension together with the share of gratuity, if any, to the autonomous
organisation on retirement of the officer from the service of such an
organisation.
Similar procedure should apply in the event of death of an officer while
in service of the autonomous organisation. In other cases Government’s liability
will be discharged by way of payment of pro-rata retirement benefits for the
part of service rendered under the Government before absorption according
to the instructions contained in the preceding paragraphs.
23. It was clarified in this Ministry’s OM No.12(4)-EV/60 dated 5-6-1969
that in the case of Scientific employees of Government going over to the
Central autonomous organisations like CSIR etc., without break on or after
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16-6-1967, the pensionary liability will be discharged by way of payment of
pro-rata retirement benefits for the part of service rendered under the
Government. As a result of the issue of this clarification, Scientific employees
belonging to Government Departments who get absorbed in the autonomous
body which has the pensionary benefits to its employees, have been deprived
of the pensionary benefits i.e.., benefit of pension of combined service by
counting the service rendered under the Government as well as autonomous
organisation. The position has been reviewed as a result of representations
from scientific employees and it has been decided that such employees
belonging to Government Departments on their absorption in autonomous
bodies which have pensionary schemes will, on retirement from service of
the autonomous body concerned become eligible for pensionary benefits
based on the combined service rendered under Government and the service
rendered under the autonomous body. Death benefits, if admissible under
the rules of the autonomous body, will also be payable to such an absorbed
employee. The pensionary liability including liability arising out of grant of death
benefits will continue to be allocated as aforesaid. Thus the provisions of this
Ministry’s clarificatory orders dated 5-6-1969 will cease to apply to a scientific
employee who is absorbed in an autonomous body which has a pensionary
scheme.
24. The provisions of the orders contained in para 23 shall not apply to
a scientific employee absorbed in an autonomous body who before 12-9-
1974 had quit the service of the autonomous body or who while in the service
of the autonomous body has started receiving or has become eligible to
receive the pro-rata pension etc. However, a scientific employee who was
absorbed in an autonomous body before 12-9-1974 but had not become eligible
to receive the pro-rata pension etc., will get retirement benefits in terms of
these orders i.e., benefit of pension on the basis of combined service.
State Government employees absorbed in Central
autonomous bodies.
25. Normally when a State Government servant is absorbed in a Central
autonomous body the liability for the benefits accruing for the past service
rendered by him under a State Government falls on that Government and
should be discharged by them. However, in case a State Government refuses
to bear the liability the question whether it should be taken over by the
autonomous body will arise only if the absorption is considered inescapable.
In such cases the autonomous body should in their proposal relating to the
initial appointment or absorption of the State Government employees bring
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out specifically and clearly the extra expenditure involved in absorbing the
employee so that this factor is given due weight by Government before it is
decided to absorb him.
In so far as the persons working in the Indian Audit and Accounts
Department are concerned, these orders have been issued after consultation
with the Comptroller and Auditor General of India.
(2) Copy of OM No.28/10/84-Pension Unit, Government of India, Ministry
of Home Affairs, Department of Personnel & Administrative Reforms, New
Delhi addressed to all State Governments, dated 29-8-1984. —
Sub: Mobility of personnel between Central Government Departments
and Autonomous Bodies - Counting of service for pension.
As per existing orders, service rendered outside Central Government
does not count for pension in Central Government except in the case of
scientific employees of autonomous bodies financed or controlled by the
Government, who on permanent absorption under the Central Government
are allowed to count their previous service for pension subject to certain
conditions. In respect of personnel other than scientific employees, who are
permanent in Central Government, in the event of their subsequent permanent
absorption in public sector undertakings or any autonomous body, proportionate
retirement benefits for the service rendered in Government till the date of
permanent absorption are allowed as per rules in force at the time of
absorption. No such benefit is allowed to temporary employees going over to
autonomous body or undertakings.
2. A number of Central autonomous/statutory bodies have also
introduced pension scheme for their employees on the lines of the pension
scheme available to the Central Government employees. It has, therefore,
been urged by such autonomous/statutory bodies that the service rendered
by their employees under the Central Government or other autonomous bodies
before joining the autonomous body may be allowed to be counted in
combination with service in the autonomous body, for the purpose of pension,
subject to certain conditions. Similar provisions for employees of autonomous
body going over to Central Government have also been urged. In other words,
the suggestion is that the benefit of pension based on combined service should
be introduced.
3. This matter has been considered carefully and the President has
now been pleased to decide that the cases of Central Government employees
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going over to a Central autonomous body or vice-versa and employees of the
Central autonomous body moving to another Central autonomous body may
be regulated as per the following provisions:-
(a) In case of Autonomous Bodies where Pension Scheme is in
operation
(i) Where a Central Government employee borne on pensionable
establishment is allowed to be absorbed in an autonomous body, the service
rendered by him under the Government shall be allowed to be counted towards
pension under the autonomous body irrespective of whether the employee
was temporary or permanent in Government. The pensionary benefits will,
however, accrue only if the temporary service is followed by confirmation. If
he retires as a temporary employee in the autonomous body, he will get
terminal benefits as are normally available to temporary employees under the
Government. The same procedure will apply in the case of employees of the
autonomous bodies who are permanently absorbed under the Central
Government.
The Government /autonomous body will discharge its pension liability
by paying in lumpsum as a one time payment, the pro-rata pension/service
gratuity/terminal gratuity and DCRG for the service upto the date of absorption
in the autonomous body/Government, as the case may be. Lumpsum amount
of the pro-rata pension will be determined with reference to commutation
table laid down in CCS (Commutation of Pension) Rules, 1981, as amended
from time to time.
(ii) A Central Government employee with CPF benefits on permanent
absorption in an autonomous body will have the option either to receive CPF
benefits which have accrued to him from the Government and start his service
afresh in that body or choose to count service rendered in Government as
qualifying service for pension in the autonomous body by foregoing
Government’s share of CPF contributions with interest, which will be paid to
the concerned autonomous body by the concerned Government Department.
The option shall be exercised within one year from the date of absorption. If
no option is exercised within stipulated period, employee shall be deemed to
have opted to receive CPF benefits. The option once exercised shall be final.
(b) Autonomous body where the Pension Scheme is not in
operation :
(i) A permanent Central Government employee borne on pensionable
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establishment, on absorption under such autonomous body will be eligible for
pro-rata retirement benefits in accordance with the provisions of the Ministry
of Finance OM No.26(18)EV(B)/75 dated the 8th April, 1976, as amended
from time to time. In case of quasi-permanent or temporary employees,
the terminal gratuity as may be admissible under the rules would be actually
payable to the individual on the date when pro-rata retirement benefits to
permanent employees become payable. However, in the case of absorption
of a Government employee with CPF benefits, in such an autonomous
organisation, the amount of his subscription and the Government’s
contribution, if any, together with interest thereon shall be transferred to his
new Provident Fund account with the consent of that body.
(ii) An employee of an autonomous body on permanent absorption under
the Central Government will have the option either to receive CPF benefits
which have accrued to him from the autonomous body and start his service
afresh in Government or choose to count service rendered in that body as
qualifying service for pension in Government by foregoing employee’s share
of CPF contributions with interest thereon, which will be paid to the concerned
Government Department by the autonomous body. The option shall be
exercised within one year from the date of absorption. If no option is exercised
within stipulated period, employee shall be deemed to have opted to receive
CPF benefits. The option once exercised shall be final.
(c) Absorption of employees of one Central Autonomous
body in another Central Autonomous body
The above procedure will be followed mutatis mutandis in respect of
employees going from one autonomous body to another.
4. “Central autonomous body” means body which is financed wholly or
substantially from cess or Central Government grants. “Substantially” means
that more than 50 per cent of the expenditure of the autonomous body is met
through cess or Central Government grants. Autonomous body includes a
Central statutory body or a Central University but does not include a public
undertaking.
Only such service which qualifies for pension under the relevant rules
of Government/Autonomous body shall be taken into account for this purpose.
5 (1) The employees of a Central autonomous body or Central
Government, as the case may be who h ave already been
sanctioned or have received pro-rata retirement benefits or
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other terminal benefits for their past service will have the option
either:-
(a) to retain such benefits and in that event their past service will
not qualify for pension under the autonomous body or the Central
Government as the case may be; or
(b) to have the past service counted as qualifying service for
pension under the new organisation in which case the pro-rata retirement or
other terminal benefits, if already received by them, will have to be deposited
along with interest thereon from the date of receipt of those benefits till the
date of deposit with the autonomous body or the Central Government, as the
case may be. The right to count previous service as qualifying service shall
not revive until the whole amount has been refunded. In other cases, where
pro-rata retirement benefits have already been sanctioned but have not yet
become payable, the concerned authorities shall cancel the sanction as soon
as the individual concerned opts for counting of his previous service for
pension and inform the individual in writing about accepting his option and
cancellation of the sanction. The option shall be exercised within a period of
one year from the date of issue of those orders. If no option is exercised by
such employees within the prescribed time limit, they will be deemed to have
opted for retention of the benefits already received by them. The option once
exercised shall be final.
(2) Where no terminal benefits for the previous service have been
received, the previous service in such cases will be counted as qualifying
service for pension only if the previous employer accepts pension liability for
the service in accordance with the principles laid down in this office
Memorandum. In no case pension contribution/liability shall be accepted from
the employee concerned.
6. These orders will be applicable only where the transfer of the employee
from one organisation to another was/ is with the consent of the organisation
under which he was serving earlier, including cases where the individual had
secured employment directly on his own volition provided he had applied
through proper channel/with proper permission of the administrative authority
concerned.
7. These orders will take effect from the date of issue and the revised
policy as enunciated above will be applicable to those employees who retire
from Government/autonomous body service on or after the date of issue of
these orders.
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The provisions contained in the Ministry of Finance Office Memorandum
No.26 (18)EV (B)/75 dated the 8th April 1976 and office Memorandum No.25(1)
EV/83, dated the 8th September, 1983 or any other orders shall, in so far as it
provides for any of the matters contained in this office Memorandum cease to
operate.
8. The Ministry of Education and Culture etc., are requested to advise
the autonomous/statutory bodies under their administrative control, with
specific directions to the Financial Advisers concerned, to ensure to make
necessary provisions in their Rules and Regulations/Articles of Association
in accordance with the provisions contained in this Office Memorandum. In
cases where any practice otherwise than enumerated above is presently being
followed the same may be revised in accordance with the provisions of this
Office Memorandum so that uniformity is maintained in such matters in all
the organisations.
9. In so far as persons serving in the Indian Audit and Accounts
Department are concerned these orders issue after consultation with the
Comptroller and Auditor General of India.
37. Invalid Pension:-
(1) A Government servant who is declared by the appropriate medical
authority to be permanently incapacitated for further service in accordance
with the instructions on the subject may be granted invalid pension;1[subject
to Rule 45]
[ 2]
(2) Where the medical authority referred to in sub-rule (1) had
declared a Government servant fit for further service of less
laborious character than that which he has been doing, he may,
1.The words were added by G.O.Ms.Nos.178, Fin & Plg (FW.Pen.I) Department. dt
22-10-97 w.e.f 29-10-79.
Note : The important provisions relating to invalidation of Government employees are
incorporated in Appendix III.
2. Proviso (1) under rule 37 was omitted by G.O.Ms.No 178, Fin & Plg (Fw.Pen.I) Dept,
dt. 22-10-97 w.e.f. 29-10-79. The earlier proviso was as follows :-
“Provided that the Invalid Pension shall not be less than the amount of family
pension [as admissible under sube rule (2) of rule 50] which would have been admissible
to his family had he not been alive on the date on which he was invalidated.”
R - 37 82
if possible, be employed on lower pay and if there be no means
of employing him even on a lower pay he may be admitted to
invalid pension.
(3) (a) If the incapacity is directly due to the irregular or intemperate
habits of a Government servant, no invalid pension may be
granted.
(b) If the incapacity has not been directly caused by such habits,
but has been accelerated or aggravated by them, it shall be for
the pension sanctioning authority to decide what reduction
should be made on this account.
(4) [ 1]
1. The sub-rule (4) under rule 37 the orders issued by G.O.Ms.No.35, F&P
(FW.Pen.I) Dept., dt 10-4-2000 was cancelled by G.O.Ms.No.814, Finance (Pen.I)
Department, dt 23-9-2002 w.e.f 27-4-2002.
The cancelled sub-rule was as follows :
[For the purpose of this rule the appropriate Medical Authority shall be; a
Medical Board constituted for this purpose as specified below :-
(i) Where there are teaching hospitals, other than Rangareddy and
Hyderabad Districts, the Medical Board shall consists of the
Superintendent of the Government General Hospital and two Doctors
of the cadre of Civil Surgeon nominated by the Superintendent of
Government General Hospital, among them one should be a specialist
in the disease/illness with which the employee is suffering and seeking
medical invalidation and in case of a lady employee seeking medical
invalidation, of the two Civil Surgeons, one should be a lady Civil
Surgeon.
(ii) In the case of Rangareddy and Hyderabad Districts, the Medical
Boards shall be the Medical Boards already existing in Osmania
General Hospital and Gandhi General Hospital.
(iii) In all other districts, the District Co-ordinator of the District
Headquarters Hospitals of the Andhra Pradesh Vaidya Vidhana
Parishad and two doctors of the cadre of Civil Surgeon nominated by
the District Co-ordinator, of whom one should be a specialist in the
disease/illness with which the employee is suffering and seeking
medical invalidation and in case of a lady employee seeking medical
invalidation, of the two Civil Surgeons, one should be a lady Civil Surgeon
where the District Headquarters Hospitals of the Andhra Pradesh Vaidya
R - 37 83
Vidhana Parishad does not have necessary expertise to decide the
matter for want of the concerned specialist doctor, it may be referred
the case to the nearest teaching hospital for obtaining their opinion
before making their recommendations.
(5) The Government employee seeking retirement on medical invalidation
shall apply to the concerned appointing authority and the appointing
authority shall refer the case to the above Medical Boards as and
when the application received. The Medical authority shall also be
supplied by the appointing authority with a statement of what appears
from the official records to be the age of the applicant.
Note 1 :
The medical Certificate referred to this rule should invariably be drawn
up in Medical Form No. 1-17 (Civil Medical Form No. 32)
Note 2 :
All cases in which it is certified that the incapacity for service is due
to irregular, intemperate habits should be submitted to Government for
orders through the proper channel, together with the opinion of the
Director of Medical Services.
Note 3 :
The disease from which a government employee is suffering is curable
by an operation or treatment, but this, he refuses to undergo and is
therefore invalid. In these circumstances no pension or gratuity is
admissible. The Government consider that each case of invalidation
on account of curable disease should be decided on merits.
(6) The District Level Committee and the State Level Committee shall be
constituted with the following officers namely :-
(a) District Level Committee of Officers :
1. District Collector ...... Chairman
2. District Medical and Health Officer ...... Member
3. District head of the Department in which
the employee is seeking retirement on
medical invalidation. ....... Member/
Convenor
(b) State Level Committee of Officers :
1. Special Chief Secretary/Principal Secretary
to Government nominated by the Government ... Chairman
R - 37 84
2. Principal Secretary or Secretary to Government,
Health Medical and Family Welfare Department .... Member
3. Director of Medical Education .... Member
4. Secretary to Government of the Department in
which the employee is seeking retirement on
Medical Invalidation. .... Member
5. Deputy Secretary or Joint Secretary or Additional
Secretary to Government, Health Medical and
Family Welfare Department. .... Member/
Convenor
(7) (i) The District Level Committe shall consider the Medical Invalidation
report given by the District Medical Board constituted as mentioned in
sub-rule (4) (i), (ii) and (iii) above in respect of District employees and
State Level Committee shall consider the Medical Invalidation report
given by the Medical Board constituted as mentioned in sub-rule 4 (ii)
above in respect of Government employees of Heads of Departments
/Secretariat Departments and scrutinise the proposals for retirement
on medical invalidation.
(ii) The District Collector who are heading the District Level Committee,
shall send the recommendations of the District Level Committees to
the concerned District Head of the Department.
(iii) In the case of Government employees of Heads of Departments /
Secretariat Departments, the proposals shall be placed before the
State Level Committee of Officers directly through Health, Medical
and Family Welfare Department in Secretariat based on the
recommendations of the Medical Board. Convenor of the State Level
Committee of Officers shall send the recommendations of the
Committee in each case to the concerned Principal Secretary /
Secretary to Government of the Secretariat Department or to the Head
of the Department concerned.
(8) Only where the District Level Committees and the State Level
Committee of Officers makes a clear recommendations for retirement
on Medical Invalidation, the concerned District Head of the Department/
Head of the Department/Department of Secretariat / appointing authority
shall issue necessary orders permitting the Government employee to
retire on Medical Invalidation.
II In Appendix III, article 442 and article 445 shall be omittted.]
R - 38 85
38. Compensation pension :-
(1) If a Government servant is selected for discharge owing to the
abolition of his permanent post, he shall, unless he is appointed to another
post the conditions of which are deemed by the authority competent to
discharge him to be atleast equal to those of his own, have the option-
(a) of taking compensation pension to which he may be entitled
for the service he had rendered, or
(b) of accepting another appointment on such pay as may be
offered and continuing to count his previous service for pension.
(2) (a) Notice of atleast three months shall be given to a Government
servant in permanent employment before his services are
dispensed with on the abolition of his permanent post.
(b) Where notice of atleast three months is not given and the
Government servant has not been provided with other
employment on the date on which his services are dispensed
with the authority competent to dispense with his services may
sanction the payment of a sum not exceeding the pay and
allowances for the period by which the notice actually given to
him falls short of three months.
(c) No compensation pension shall be payable for the period in
respect of which he received pay and allowances in lieu of
notice.
(3) In case a Government servant is granted pay and allowances
for the period by which the notice given to him falls short of
three months and he is re-employed before the expiry of the
period for which he has received pay and allowances he shall
refund the pay and allowances so received for the period
following his re-employment.
(4) If a Government servant who is entitled to compensation
pension accepts instead another appointment under the
Government subsequently becomes entitled to receive a
pension of any class, the amount of such pension shall not be
less than the compensation pension which he could have
claimed if he had not accepted the appointment.
R - 39 86
1
[(5) The sanction of compensation pension under this rule shall
be subject to Rule 45]
39. Compulsory retirement pension :-
(1) A Government servant compulsorily retired from service as a penalty
may be granted, by the authority competent to impose such penalty, pension
or gratuity or both at a rate not less than two thirds and not more than full
invalid pension or gratuity or both admissible to him on the date of his
compulsory retirement.
(2) Whenever in the case of a Government servant the Government
passes an order (whether original, appellate or in exercise of
power of review) awarding a pension less than the full invalid
pension admissible under these rules, the Andhra Pradesh
Service Commission shall be consulted before such order is
passed.
Explanation :-In this sub-rule, the expression “pension” includes gratuity.
2
[(3) A pension granted or awarded under sub-rule (1) or, as the case
may be, under sub-rule (2), shall be subject to Rule 45.]
Executive Instructions
Extending the benefit of commutation of pension on compulsory
retirement :
A government servant compulsory retired from service as a penalty
and granted Compulsory retirement pension under Rule 39 A.P.R.P.Rs,
1980 may commute a fraction of compulsory retirement pension as per rules
in vogue after Medical Examination by the competent authority. The orders
shall come in to force w.e.f 17-4-2001. And shall apply to those who retired
and granted compulsory retirement pension on or after 17-4-2001.
[G.O.Ms.No. 133, F & P (FW PSC) Dept. dt. 17-4-2001]
1. Added by G.O.Ms.No.178 F & P (FW.Pen-I) Department. dt. 22-10-1997, w.e.f. 29-10-1979.
2.Sub-rule (3) of Rule 39 was substituted by G.O.Ms.No. 178, F&P (FW.Pen.I) Dept, dt 22-10-
97 w.e.f. 29-10-79. The earlier sub-rule was as follows :
“A pension granted or awarded under sub-rule (1) or, as the case may be, under sub-
rule (2), shall not be less than the limit specified in sub-rule (5) of rule 45”.
R - 40, 41, 42 87
40. Compassionate allowance :-
A Government servant who is dismissed or removed from service
shall forfeit his pension and gratuity :
Provided that the authority competent to dismiss or remove him from
service, may, if the case is deserving of special consideration, sanction a
compassionate allowance not exceeding two-thirds of pension or gratuity or
both which would have been admissible to him if he had retired on invalid
pension.
1
[41. Amount of compassionate allowance :-
A compassionate allowance sanctioned under the proviso to the above
rule shall be subject to Rule 45.]
42. Retirement on attaining the age of superannuation:-
Every Government servant to whom these rules apply shall
compulsorily retire on attaining the age of superannuation *as provided in the
Fundamental Rules as amended from time to time.
Executive Instructions
(i) Date on which a Government servant should retire:-
The Government servants are permitted to retire with effect from the
afternoon of the last day of the month in which the date of superannuation
falls. (except the first of the month).
If the date of birth of any Government servant is the first of any month,
such Government servant shall retire on the afternoon of the last day of the
1. Rule 41 was substituted by G.O.Ms.No. 178 F & P (Pen-I) Department. dt.22-10-1997 w.e.f
29-10-1979. The earlier rule was as follows :
“Minimum Compassionate allowance :- A compassionate allowance sanctioned
under the proviso to the above rule shall not be less than the limit specified in sub-
rule (5) of rule 45.”
* The provisions contained in FR 56 were omitted by section 7 of A.P. Public Employ-
ment (Age of Superannuation) Act 1984. As per the above Act the age of superan-
nuation is as follows :
(i) workmen & Last Grade employees - 60 years.
(ii) others .............................................. - 58 years.
R - 42, 43 88
previous month.
(G.O. Ms. No.289, Fin. & Plg. Dept., dated 4-11-1974)
(ii) Treatment of the period of overstayal beyond the age of
superannuation in the case of Class IV employees:-
In the case of Class IV Government servants who are continued beyond
the age of superannuation, the period of overstayal shall be regularised as a
case of re-employment and excess pay, if any, paid to the Government servant
has to be recovered.
(G.O. Ms. No.175, Fin. & Plg. (FW:Pen.I) Dept., dated 27-6-1988)
43. Retirement on completion of 20 years of qualifying service :
(1) A Government servant shall have the option to retire from service
voluntarily after he has put in not less than twenty years of qualifying service.
Provided that he gives a notice in writing of his intention to retire
voluntarily of at least three months to the authority which has power to make
a substantive appointment to the post from which he retires:
Provided further that [1] a notice of the less than three months may also
be accepted by the competent authority.
[Provided also that, not withstanding anything in Rule 21, Extraordinary
2
leave availed, 3(on any ground other than for prosecuting higher studies within
the State/outside the State/Country without receiving any payment except
stipends during the period of such leave from any source, but including on
medical certificate) shall not be reckoned as qualifying service for purposes
of arriving at the qualifying service of twenty years referred to in this rule]
Note:- A Government servant who has elected to retire under this rule
and has given the necessary intimation to that effect to the
appointing authority, shall be precluded from withdrawing his
election subsequently except with the specific approval of such
authority:
1. The words “subject to approval of Government” were omitted by G.O.Ms.No.130, Fin & Plg.
(FW:Pen.I) Dept, dt. 21.7.1992.
2. The entire proviso was inserted by G.O.Ms.No.147, Fin & Plg (FW:Pen.I) Dept., dt. 11.5.82.
3. The bracketed portion was substituted for the words “on any ground including on medical
certificate” by G.O.Ms.No.32, Fin & Plg (FW:Pen.I) Dept., dt 6.2.84 with effect from 30.4.1983.
R - 43 89
Provided that the request for withdrawal shall be within the
intended date of his retirement.
(2) A Government servant retiring under sub-rule (1) shall be
entitled to a retiring pension :
Provided that such retiring pension shall be subject to the
provisions of the Rules (1), 8 and 9.
(3) Where a Government servant opts to retire under sub-rule (1)
while on leave not due, the retirement in such cases shall take
effect from the date when the leave not due commenced and
the employee shall refund the leave salary paid in respect of
such leave not due availed of by the employee.
(4) A Government servant opting for retirement under sub-rule (1),
shall not retire unless the notice given by him as per proviso
to sub-rule (1) is accepted by the competent authority :
Provided that the competent authority shall issue an order
before the expiry of the notice period accepting or rejecting the
notice.
2
[(5) Government servants opting for retirement under sub-rule (1)
shall be entitled to addition of service for purpose of Pension, a
service equal to the difference between the qualifying service
actually put in by him and the service he would have put in on
the date of superannuation had he continued in service or the
difference between such qualifying service and 3[thirty three
years] whichever is less, subject to the condition that such
difference shall be limited to a maximum of 5 years]
Provided further that such a Government servant shall not be
eligible for weightage under Rule 29 of these rules.]
1. Rule 6 was deleted w.e.f 25.5.98 through G.O.Ms.No. 90, F & P (FW:Pen-I) Dept., dt. 25-5-
1998.
2. The entire sub rule (5) together with proviso was inserted by G.O.Ms.No. 42, Fin & Plg
(FW:Pen.I) Dept., dt. 15.2.1983 with effect from 8.2.1983.
3. The words “thirty years” occuring in the rule were substituted by the words “thirty three
years” in G.O.Ms.No.360, Fin & Plg (FW:Pen.I) Dept., dt. 31.12.84 w.e.f. 23.8.1984, which was
subsequently given effect to form 8.2.1983 by G.O.Ms.No. 162, Fin & Plg. (FW:Pen.I) Dept.,
dt. 16.6.1986.
R - 43 90
(6) The option under sub-rule (1) shall not be admissible to a
Government servant on deputation to autonomous bodies/
corporations/companies/public sector undertakings or
institutions wholly or substantially owned by Government who
get absorbed in such public undertakings/autonomous bodies
or institutions, as the case may be.
(7) A Government servant retiring voluntarily under sub-rule (1) of
these rules shall be subject to Rule 10 of these rules.
Note :- Orders permitting/requiring a Government servant to retire after
completing twenty years qualifying service should, as a rule,
not be issued until after the fact that the officer has indeed
completed qualifying service for twenty years has been verified
in consultation with Pay and Accounts Officer, Hyderabad/Head
of Department/Head of office as the case may be, who
maintains service particulars/Book of the Government servant
concerned.
Executive Instructions
(i) Counting of periods of extraordinary leave availed by Doctors :-
The periods of extraordinary leave availed by the doctors during their
service for the purpose of prosecuting higher studies, within the State/outside
the State/Country, be counted for reckoning qualifying service for purpose of
voluntary retirement, only, provided that no payment is received them during
such periods from any source, excluding however, stipends.
(G.O. Ms. No.258, M&H Dept., dated 30-4-1983)
(ii) Counting of contingent service prior to conversion as last
grade service :-
(a) The contingent service prior to conversion of full time contingent
employees into last grade service converted in terms of G.O.
Ms. No.38, Fin.&Plg. Department, dated 1-2-1980 and G.O.
Ms. No.9, Fin. & Plg. Dept., dated 8-1-1981, will not count, for
purposes of completion of 20 years of qualifying service for
voluntary retirement. They should put in 20 years of qualifying
service exclusively under Government.
R - 43 91
(Circular Memo No.3016/104/Pen.I/85, dated 25-6-1985 and
Circular Memo No.13924-D/678/Pen.I/.90, dated 20-11-1990
Fin.& Plg. Dept.)
(b) The above instructions are modified and the contingent service
of full time contingent employees, prior to conversion into last
grade service was ordered to be counted for purposes of
computing twenty years of qualifying service for voluntary
retirement.
(G.O. Ms. No.19642-E/38/CC/Pen.I/91, dated 23-7-1992 of
Fin. & Plg. Dept.)
(iii) Expeditious settlement of applications:-
Whenever notice of voluntary retirements as per Rule 43 of
Andhra Pradesh Revised Pension Rules, 1980, are received
from Government servants, they may be settled expeditiously
as per the proviso to sub-rule (4) of Rule 43 of the A.P. Revised
Pension Rules, 1980, to avoid any unnecessary addition to
qualifying service even by granting extraordinary leave for the
period of delay.
(Circular Memo No.23915/483/Pen.I/86, dated 2-5-1988 of Fin.
& Plg. Dept.)
(iv) Procedure for permitting voluntary retirement:-
(a) when a notice of voluntary retirement is given under this
scheme, the authority competent to accept the notice shall
immediately review the case to see whether departmental
disciplinary or Court proceedings are pending or contemplated
against the Government servant seeking voluntary retirement,
which in this opinion are likely to culminate in major penalty of
dismissal or removal from service. The notice of voluntary
retirement may be refused in such cases by the competent
authority.
(b) The weightage under this scheme will be only an addition to
the qualifying service for purpose of pension and gratuity. It will
not entitle the Government servant to any notional fixation of
pay for the purposes of calculating the pension and gratuity
R - 44 92
which will be based on the actual emoluments calculated with
reference to the date of retirement.
(c) The amount of Pension to be granted after giving weightage
will be subject to the provisions contained in Articles 351 and
479 of Civil Service Regulations/Rules 236 and 238 of
Hyderabad Civil Service Rules.
(G.O. Ms. No.413, Fin. & Plg. (FW:Pen.I) Dept., dated 29-11-1977)
44. Retirement on completion of 1[33] years qualifying service :-
(1) At any time after a Government servant has completed 1[thirty three]
years of qualifying service but before attaining 2[58] years of age.
(a) He may retire from service, or
(b) He may be required by the appointing authority to retire in the
public interest, and in the case of such retirement the
Government servant shall be entitled to a retiring pension:
Provided that-
(a) The Government servant gives notice in writing to the appointing
authority at least three months before the date on which he
wishes to retire; or
(b) The appointing authority gives a notice in writing to the
Government servant atleast three months before the date on
which he is required to retire in the public interest or three
months’ pay and allowances in lieu of such notice, as the case
may be :
Provided further that where the Government servant giving
notice under clause (a) of the preceding proviso is under
1. The figure ‘33’ occuring in the heading, in sub-rule (1) and at two places in the note and the
words ‘thirty three’ were substituted as ‘30’ & ‘thirty’ by G.O.Ms.No.42, Fin. & Plg (FW:Pen.I)
Dept., dt. 15.2.83 w.e.f. 8.2.1983. It was again substituted as “33” & “thirty three” by
G.O.Ms.No.360, Fin & Plg. (FW:Pen.I) Dept., dt. 31.12.84. w.e.f. from 23.8.84 and by
G.O.Ms.No.162, Fin. & Plg (FW:Pen.I) Dept., dt. 16.6.86 w.e.f. 8.2.1983.
2. The figure “58” occuring in sub rule (1) was substituted as ‘55’ by G.O.Ms.No.42, Fin & Plg
(FW:Pen.I) Dept., dt. 15.2.83 w.e.f. 8.2.1983. It was again substituted as ‘58’ by G.O.Ms.No.360,
Fin & Plg (FW:Pen.I) Dept., dt. 31.12.84 w.e.f 23.8.84 and by G.O.Ms.No.162, Fin & Plg
(FW:Pen.I) Dept., dt. 16.6.86 w.e.f 8.2.83.
R - 44, 45 93
suspension, it shall be open to the appointing authority to
withhold permission to such Government servant to retire under
this rule.
(2) A Government servant, who has elected to retire under this
rule and has given the necessary intimation to that effect to the
appointing authority, shall be precluded from withdrawing his
election subsequently except with the specific approval of such
authority :
Provided that the request for withdrawal shall be within the
intended date of his retirement.
Note :- Orders permitting/requiring a Government servant to retire
after completing 33 years’ of qualifying service should, as a
rule, not be issued until after the fact that the officer has indeed
completed qualifying service for 33 years has been verified in
consultation with the Pay and Accounts Officer, Hyderabad/
Head of the Department/Head of Office, as the case may be,
who maintains the service particulars/book of the Government
servant concerned.
45. Amount of pension :-
(1) In the case of a Government servant retiring in accordance with
the provisions of these rules before completing qualifying service of ten years,
the amount of service gratuity shall be the appropriate amount as set out
below namely :-
Completed six monthly
periods of qualifying service Scale of service gratuity
(1) (2)
(A) Gratuity
1. 1/2 Months emoluments
2. 1 do
3. 1 1/2 do
4. 2 do
5. 2 1/2 do
6. 3 do
7. 3 1/2 do
8. 4 do
R - 45 94
9. 4 3/8 do
10. 4 3/4 do
11. 5 1/8 do
12. 5 1/2 do
13. 5 7/8 do
14. 6 1/4 do
15. 6 5/8 do
16. 7 do
17. 7 3/8 do
18. 7 3/4 do
19. 8 1/8 do
(2) In the case of a Government servant retiring in accordance with the
provisions of these rules after completing qualifying service of not less than
ten years, the amount of pension shall be the appropriate amount as set out
below, namely :
Completed six monthly
periods of qualifying service Scale of pension
(1) (2)
(B) Pension
20. 10/66ths *of average emoluments
21. 10 1/2/66 do
22. 11/66 do
23. 11 1/2/66 do
24. 12/66 do
25. 12 1/2/66 do
26. 13/66 do
27. 13 1/2/66 do
28. 14/66 do
29. 14 1/2/66 do
30. 15/66 do
31. 15 1/2/66 do
32. 16/66 do
33. 16 1/2/66 do
34. 17/66 do
35. 17 1/2/66 do
36. 18/66 do
37. 18 1/2/66 do
38. 19/66 do
R - 45 95
39. 19 1/2/66 do
40. 20/66 do
41. 20 1/2/66 do
42. 21/66 do
43. 21 1/2/66 do
44. 22/66 do
45. 22 1/2/66 do
46. 23/66 do
47. 23 1/2/66 do
48. 24/66 do
49. 24 1/2/66 do
50 25/66 *do
51. 25 1/2/66 do
52. 26/66 do
53. 26 1/266 do
54. 27/66 do
55. 27 1/2/66 do
56. 28/66 do
57. 28 1/2/66 do
58. 29/66 do
59. 29 1/2/66 do
60. 30/66 do
61. 30 1/2/66 do
62. 31/66 do
63. 31 1/2/66 do
64. 32/66 do
65. 32 1/2/66 do
66. 33/66 do
[Provided that the pension calculated under the above table shall not
1
be less than the pension calculated under the table in force during the period
1. The proviso was added by G.O.Ms.No.162, Fin & Plg (FW:Pen.I) Dept., dt. 16.6.1986.
NOTE: In the table under sub-rule (2) the figures from “10/66” to “30/66” were substituted
as “10/60” to “30/60” respectively and the table from S.No.61 to 66 was omitted by G.O.Ms.No.42,
Fin & Plg (FW:Pen.I) Dept., dt. 15.2.83 w.e.f 8.2.83. It was again substituted as “10/66 to 30/66”
while restoring the table from S.No.61 to 66 by G.O.Ms.No.360, Fin & Plg (FW:Pen.I). Dept. dt
31.12.84. w.e.f. 23.8.84 and by G.O.Ms.No.162, Fin & Plg (FW : Pen.I) Dept. dt. 16.6.86 w.e.f 8.2
83.
* Please refer G.O.Ms.No. 87, Fin & Plg (FW.Pen-I) Dept, dt. 25-5-98
R - 45 96
in between 8-2-1983 and 22-8-1984 in respect of Government servants who
retired during the said period.]
(3)(i) In calculating the length of service, fractions of a year equal to six
months and above shall be treated as a completed six monthly
period.
1
[(ii) In the case of a Government servant retiring after the 10th
September, 1983, in calculating the length of service, a fraction
of a year equal to three months or more shall be treated as a
completed one half year.]
(4) The amount of pension shall be fixed at monthly rates and be
expressed in whole rupees and where the pension contains a
fraction of a rupee it shall be rounded off to the next higher
rupee.
(5) Where the amount of pension is less than 2[Rs.370] per
mensem as per the above calculation, the Pension shall be
raised to 2[Rs.370] per mensem.
(6) Nothing contained in sub-rule (5) shall apply to a military
pensioner who on his re-employment in civil service or post had elected to
draw his military pension under clause (a) of sub-rule (1) of Rule 19, if such a
pensioner was allowed the benefit of minimum pension of Rs.40 (if he is a
Government of India Military pensioner) or Rs.45/- (if he is a State Government
pensioner including temporary increase or ad hoc increase or both) in respect
of his military service.
3
[(7) In respect of a Government servant who retires on invalid
pension, the amount of invalid pension calculated under sub-
1. While renumbering the existing rule 3 as 3(i), sub-rule 3(ii) was inserted by G.O.Ms.No.280,
Fin & Plg (FW:Pen.I) Dept., dt. 29.8.84 w.e.f. 10.9.83.
2. The expression ‘370’ was substituted by G.O.Ms.No.302, Fin & Plg.(FW:Pen.I) Dept., dt.
30.8.1994 w.e.f. 1-12-1989.
Note 1: The minimum pension of Rs.45/- was enhanced to Rs. 100/- p.m. w.e.f. 1-4-80 by
G.O.Ms.No.97, Fin & Plg (FW:Pen.I) Dept., dt. 7.3.1980.
Note 2 : The minimum pension of Rs. 370/- was further enhanced to Rs. 1275/- p.m. w.e.f 1-7-
98 with monetary benefit from 1-4-99 by G.O.(P) No. 156, F&P dt 16-9-99
3. Sub-rule (7) of rule 45 was substituted by G.O.Ms.No.178, F&P (FW.Pen.I) Dept., dt 22-10-
97 w.e.f. 29-10-79. The earlier sub rule was as follows :
“In respect of a Government servant who retires on invalid pension, the amount of
invalid pension shall not be less than the amount of family pension mentioned is sub-rule (2)
of Rule 50.”
R - 45 97
rule (2) shall not be less than the amount of family pension
mentioned in sub-rule (2) of Rule 50.]
Executive Instructions
Consolidation of Pension
(i) Consolidation of Pension W.E.F. 1-7-92
The existing basic Pension/Family Pension/Compassionate Pension/
Compassionate Allowance, in respect of those pensioners retired or died
while in service before 1-7-92 and also those who retired or dies while in
service on or after 1-7-92 but who had opted for pre-revised scales (i.e.) 1986
pay scales, opted to remain in 1986 pay scales, plus, the amount of Dearness
relief on the pension sanctioned w.e.f. 1-7-92 plus 10% increase in the said
basic pension subject to a maximum of 250/-, shall be merged and will be
known as “Revised Consolidated Pension”. This revised consolidated Pension
shall come into force with effect from 1.7.92 with the monetary benefit payable
with effect from 1.4.94.
The legal heirs of the pensioners who retired prior to 1.7.92 but died
subsequently between 1.7.92 and 31.3.94, shall be entitled to arrears due to
Revised consolidated Pension and the Dearness relief sanctioned from time
to time.
The consolidation of pension shall apply to
(a) categories of pensioners referred to in para 4 of G.O.P.No 78,
Finance dt. 18-3-80. (b) Jagir and Estate pensioners and (c) to
pensioners governed by Revised Pension Rules, 1980. (i) who
retired or died prior to 1-7-92 (ii) those who have retried or
died on or after 1-7-92 but with out benefit of Revised Pay
Scales, 1993.
This consolidation of pensions does not apply to :
(i) To those who have been drawing pay in the Revised Pay Sacles,
1993/Revised U.G.C. Scales of 1986 (including those who are governed by
the Revised Pay Scles of 1993/Revised U.G.C Scales of 1986 even if, because
of administrative reasons, they have not actually drawn the pay in the Revised
Pay sacles as yet. (ii) those who are governed by orders issued in G. O.
(P).No. 238, Fin & Plg. (Fin.Wing.Pen.I) Department, dated 4-6-1993. (iii)
Financial Assistance Grantees who are not getting Dearness Relief.
R - 45 98
[G.O.(P).No.303, Fin & Plg (FW-Pen.I) Dept., dt. 02-09-94]
(ii) Consolidation on both the pension permissible :-
Where a pensioner is drawing two pensions (i.e.) Family pension and
Service pension, consolidation of pensions shall be allowed on both the
pensions separately. However, such pensioners shall be entitled to Dearness
Relief on only one pension whichever is more beneficial to the pensioner.
[Circular Memo.No.18564-C/204/PSC/95 dt. 31-10-1995 of Fin & Plg
(FW-Pen.I) Department]
(iii) Consolidation of Pension W.E.F. 1-7-98 to those retired prior
to 1-7-98 :-
The existing pension/Family pension/Compassionate Pension/
compassionate Allowance, in respect of those pensioners who retired or died
while in service before 1-7-98 and also those who retired or died while in
service on or after 1-7-98 but who had opted for the pre-revised scales i.e.
1993 Pay Scales and 25% of increase in the said basic pension, and Dearness
Relief as on 1-7-98, shall be merged and will be known as Revised
Consolidated Pension. The pensions of the pensioners who retired prior to 1-
7-1986 shall also be increased with the percentages given below in addition
to the above 25% for consolidation of their Revised Pensions.
Periods of Retirement Weightages to be
given
(a) Pensioners retired prioir to 1.1.1974 ......... 6%
(b) Pensioners retired in between 1.1.74 and 31.3.78 .......... 3%
(c) Pensioners retired in between 1.4.78 and 30.6.86 .......... 2%
The orders of consolidation of pension to pensioner retired in pre-
revised scale of 1999 are applicable to
(1) (a) All Government Pensioners in receipt of Service Pensions,
Family Pensions under Revised Pension Rules, 1951, Andhra
Pradesh Liberalised Pension Rules, 1961 and Andhra Pradesh
Government Servants (Family Pension) Rules, 1964.
(b) Teaching and non-teaching pensioners of Municipalities,
Panchayati Raj Institutions and Aided Educational Institutions,
in receipt of pensions under the Andhra Pradesh Liberalised
Pension Rules, 1961, and Andhra Pradesh Government
Servants (Family Pension) Rules, 1964.
R - 45 99
(c) Teaching and non-teaching staff in Aided Educational
Institutions in receipt of pensions under the Contributory
Provident Fund-cum-Pension and Gratuity Rules, 1961 and
Andhra Pradesh Liberalised Pension Rules, 1961.
(d) Those drawing family pensions under the G.O.Ms.No.22, Fin
& Plg (FW.Pen.I) Dept., dt. 16-01-1971, G.O.Ms.No.104, Fin &
Plg (FW.Pen.I) Department., dt. 13-4-73 and G.O.Ms.No.25,
Fin & Plg (FW.Pen.I) Dept., dt. 02-02-1974.
(e) Pensioners in receipt of Compassionate Pension under the
rules for Compassionate Pensions and Gratuities in the
Hyderabad Civil Services Rules; and
(f) Those in receipt of Pensions under the Extraordinary Pension
Rules.
(2) Jagir and Estate Pensioners and
(3) Pensioners governed by Revised Pension Rules, 1980
(i) who retired or died prior to 01-07-1998 and
(ii) also those who retired or died on or after 01-07-98 without the
benefit of Revised Pay Scales 1999.
If the consolidated pension falls short of Rs. 1275/- p.m. the
same shall be raised to Rs. 1275/- p.m.
The revised Consolidated pension shall come into force w.e.f.
1.7.98 with monetary benefit from 1.4.99.
The employees retired in between 1.7.98 and 1.4.99 are eligible
for notional revision of pension with monetary benefit from
1.4.99.
No difference on Retirement Gratuity and Commutation shall
be allowed on the pension notionally fixed.
This consolidation of pension is not applicable to :-
(i) Those who have been drawing pay in the Revised Pay Scales
1999 / Revised U.G.C/ICAR/AICT Pay Scales of 1986/1996
(including those who are governed by Revised Pay Scales of
1999 / Revised U.G.C. Scales 1986/1996.
R - 45 100
(ii) Pensioners/Family pensioners of the members of the AP State
Higher Judicial Service and AP State Judicial Service ; and
(iii) Financial Assistance grantees who are not getting Dearness
Relief.
[G.O (P).No.156 Fin & Plg (FW.Pen.I) Dept. dt. 16.9.99]
(iv) Interest on delayed Payment of pension - recovery from
pension sanctioning Authorities :-
The proceedure for payment of pension was detailed in Appendix-I of A.P.
Revised Pension Rules 1980. As per that, advance action has to be taken by
the employees and the pension sanctioning authorities so as to settle the
pension by the time employee retires. In spite of that, there are cases where
interest was paid on pension following the court orders due to not proceesing
the pension case in advance. It is therefore ordered that the amount of interest
paid on pension, shall be recovered from the Pension sanctioning authority.
[G.M.No. 37989-A/494/A2/Pen-I/98 dt. 21-04-99 of Fin & Plg (FW-Pen.I) Dept]
(v) Enhancement of Minimum Pension and Financial
Assistance :-
(a) The existing minimum pension of Rs.370/- per month is
enhanced to Rs. 1275/- p.m. W.E.F. 01.07.1998 with monetary
benefit from 1-4-99.
(b) In respect of pensioners drawing two pensions (Viz)Service
Pension & Family Pension, both pensions are separately eligible
for enhancement to a minimum of Rs. 1275/- p.m. However
the pensioner is entitled to Dearness Relief on only one pension
whichever is more beneficial to the Pensioner.
(c) The existing Financial Assistance of Rs. 370/- p.m shall be
enhanced to Rs. 750/-p.m w.e.f. 1-7-98 and monetary benefit
from 1-4-99. No Dreaness Relief will be admissible on the
financial assistance.
[G.O.(P). No. 156 Fin & Plg (FW:Pen.I) Dept, dt. 16.9.99]
R - 45, 46 101
(vi) Financial Assistance to the surviving widows of teachers of
Aided Educational Institutions and Aided Colleges who died
while in service not admissible who are employed :-
The Financial Assistance sanctioned in G.O.Ms.No.340, F&P
(FW.Pen.I) Dept., dt 30-12-1982 shall not be admissible to the widows who
are employed, even if otherwise eligible for aforesaid Finanical Assistance.
[G.O.Ms.No.90, Finance (Pen.I) Dept. dt. 15-2-2003]
(vii) Revision of minimum pension to the surviors of class IV
employees of Nizam-E-Jamith of Ex-Hyderabad Government
The minimum pension from Rs. 370/- to the Nizam-E-Jamith pensioners
of Ex-Hyderabad Government is enhanced to Rs.1275/- p.m. w.e.f. 1-4-99.
[Cir. memo.No. 5044/12/A2/Pen.I/ Dept. dt. 14-03-2002]
46. Retirement Gratuity :-
[(1) (a) A Government servant, who has completed five years qualifying
1
service and has become eligible for service gratuity or pension under Rule
45, shall on his retirement, be granted retirement gratuity:-
(A) In case he draws pay in Revised Scales of Pay 1993, a sum
equal to:-
(i) 1/4th of emoluments for each completed six monthly period of
service, subject to a maximum of fifteen times the emoluments
or Rupees sixty five thousands whichever is less; or
(ii) 3/16th of emoluments for each completed six monthly period
of service, subject to a maximum of 12.375 times the
emoluments or Rupees one lakh, whichever is less;
in accordance with the choice exercised by him in this behalf; and
(B) In case he does not draw pay in the Revised Scales of Pay
1993, a sum equal to:-
(i) 1/3rd of emoluments for each completed six monthly period of
1. Sub-rule (1) substituted w.e.f. 1-7-1992 by G.O.(P) No. 235, Fin.& Plg.(FW:Pen.I) Dept. dt. 1-
6-1993 as amended by G.O.(P). No. 48, Fin & Plg. (FW:Pen.I) Dept., dt. 15-2-1994.
R - 46 102
service, subject to a maximum of twenty times the
emoluments, or Rupees fifty thousands, whichever is less; or
(ii) 1/4th of emoluments for each completed six monthly period of
service subject to a maximum of 16 1/2 times the emoluments,
or Rupees one lakh whichever is less;
in accordance with the choice exercised by him in this behalf ;
(b) If a Government servant dies while in service after completing
five years qualifying service, the amount of retirement gratuity
shall be calculated as if he had 18 years of qualifying service
or his actual qualifying service, whichever is more; and it shall be
paid to his family in the manner indicated in sub rule (1) of Rule
47]
1
[(1-A) Interest shall be allowed on delayed payment of retirement
gratuity as prescribed from time to time subject to the following
conditions, namely :-
(i) the sanction of Government in the administrative Department
concerned should be obtained with the concurrence of the Finance Department
for payment of interest in every case, explaining the reasons for the delay in
the payment of gratuity. In all cases where interest has to be paid to a retired
Government servant under this sub-rule action should be taken against the
officer responsible for the delay in sanctioning the gratuity.
1. Sub rule (1-A) was introduced by G.O.Ms.No.185, Fin & Plg (FW.Pen.I) Dept., dt.
9.11.92.
(A) NOTE : Prior to 1.7.92, the rule position was as follows.
1(a) In the case of retirement after putting in a qualifying service of five
years; the Retirement gratuity shall be one-third of his emoluments for
each completed six monthly period of qualifying service, subject to a
maximum of 20 times the emoluments or Rs.30,000/- whichever is
less.
(b) The ceiling of Rs.30,000/- was enhanced to Rs.36,000/- w.e.f.
31.1.82. as per the amendment issued by G.O.(P) No.141, Fin & Plg.
(FW.Pen.I) Dept., dt. 26.4.1993.
(c) The ceiling was further enhanced to Rs.50,000/- w.e.f. 31.3.1989 as
per the amendment issued in G.O.(P) No.142, Fin & Plg. (FW:Pen.I)
Dept., dt.26.4.1993.
R - 46 103
(d) w.e.f. 31.3.1990 the formula for Retirement gratuity was as follows.
(i) one-third of the emoluments for each completed six monthly period of
service subject to a limit of 20 months emoluments or Rs.50,000
whichever is less.
OR
(ii) one-fourth of the emoluments for each completed six monthly period
of service subject to the limit of 16 1/2 months emoluments or
Rs.1,00,000/- which ever is less
in accordance with the choice exercised by the Government servant.
(G.O.(P)No.143, Fin & Plg. (FW:Pens.I) Dept., dt. 26.4.93)
(B) NOTE : After 30-1-99, the rule position was as follow :
(i) The formula for calculation of Retirement Gratuity was changed as 1/
4th of the Pay last drawn for each completed six monthly periods of
service (subject to a maximum of sixty six monthly periods) or 16 1/2
months pay last drawn or Rs.1,75,000/- whichever is less in respect
of employees who retired / died on or after 30-01-1999. As per
G.O.Ms.No.14, Fin & Plg (FW.Pen.I) Dept., dt 30-01-1999.
(ii) The ceiling was further enhanced from Rs. 1,75,000/- to Rs. 2,50,000
/- w.e.f. 1-4-99 without any change in the formula for calculation as
ordered in G.O.mention in (i) above, in respect of employee who retired
/ died on or after 1-4-1999. As per G.O.Ms.No.157, Fin & Plg (FW.Pen.I)
Dept., dt 16-9-1999.
II. In the case of death while in service after completing five years qualifying
service the amount of Retirement gratuity shall not be less than *9
times his emoluments subject to the monetary ceilings specified in (i)
above from time to time.
*G.O.Ms.No.14, F&P (FW.Pen-I) Dept., dt. 30-1-99
(ii) where disciplinary or judicial proceedings against a Govern-
ment servant are pending on the date of his retirement, provisional pension is
authorised under Article 351-B of Andhra Pradesh Pension Code - Volume
I/Rule 52 of the Andhra Pradesh Revised Pension Rules, 1980. No gratuity
is paid in such cases until the conclusion of the proceedings and issue of
final orders thereon. The gratuity, if allowed to be drawn by the competent
authority on conclusion of the proceedings will be deemed to have fallen due
on the date of issue of final orders by the competent authority in such pro-
ceedings.
R - 46 104
(iii) these orders shall not apply to arrears of gratuity which may
become due as a result of enhancement of the emoluments after retirement
or liberalisation in the pension rules, from a date prior to the date of retirement
of the Government servant, and
(iv) interest will be allowed only where it is clearly established that
the payment of Retirement Gratuity was delayed on account of administrative
lapse or for reasons beyond the control of the Government servant concerned.]
[(2) If a Government servant, who has become eligible for a service
1
gratuity or pension, dies within five years from the date of his retirement from
service, including compulsory retirement as a penalty, and the sums actually
received by him at the time of his death on account of such gratuity or pension
including relief on pension admissible from time to time, if any, together with
the retirement gratuity admissible under sub-rule (1) and the commuted value
of any portion of pension commuted by him are less than the amount equal to
gratuity calculated in the manner laid down in sub-rule (1) (a) on the basis of
18 years qualifying service, a residuary gratuity equal to the deficiency may
be granted to his family in the manner indicated in sub-rule (1) of Rule 47.]
(3) (a) If a Government servant dies in the first year of qualifying service
2
a retirement gratuity equal to gratuity calculated in the manner
laid down in sub-rule (1) (a) on the basis of 3 years qualifying
service, shall be paid to his family in the manner indicated in
sub-rule (1) of Rule 47.
(b) If a Government servant dies after completion of one year
qualifying service but before completing five years of qualifying
service, the amount of retirement gratuity shall be equal to
gratuity calculated in the manner laid down in the sub-rule (1)(a)
on the basis of 9 years qualifying service]
(4) The emoluments for the purpose of gratuity admissible under
this rule [3] shall be reckoned in accordance with rule 31:
Provided that if the emoluments of a Government servant have been
1. Sub-rule (2) was substituted w.e.f. 1.7.92 by G.O.(P) No. 235, Fin & Plg. (FW:Pen.I) Depart-
ment., dt. 1.6.1993 as amended by G.O.(P) No.48, Fin.& Plg. (FW:Pen.I) Dept., dt. 15.2.1994.
2. Sub-rule (3) was substituted w.e.f. 1.7.92 by G.O.(P)No.235, Fin & Plg. (FW:Pen.I) Depart-
ment., dt. 1.6.93 as amended by G.O.(P)No.48, Fin & Plg.(FW:Pen.I) Dept., dt. 15.2.94.
3. The words “shall be subject to a maximum of two thousand four hundred rupees per
mensem and” were omitted by G.O.(P)No.143, Fin & Plg (FW:Pen.I) Dept., dt. 26.4.93 w.e.f.
31.3.90.
R - 46 105
reduced during the last ten months of his service otherwise than as penalty,
average emoluments as referred to in Rule 32 may, at the discretion of the
pension sanctioning authority, be treated as emoluments.
(5) For the purposes of this rule and Rules 47, 48 and 49 ‘family’
in relation to a Government servant, means:-
(i) Wife or wives in the case of a male Government servant,
(ii) Husband, in the case of a female Government servant,
(iii) Sons including step sons, posthumous son, and adopted sons
(whose personal law permits such adoption)
(iv) Unmarried daughters including step daughters, posthumous
daughters and adopted daughters. (whose personal law
permits such adoption)
(v) Widowed daughters including step daughters an adopted
daughters,
(vi) father (including adoptive parents in the case of
(vii) mother individualswhose personal law permits adoption,)
(viii) Brothers below the age of 18 years including step brothers.
(ix) Unmarried sisters and widowed sisters including step sisters
(x) married daughters, and
(xi) Children of a pre-deceased son.
1
[Note :- The amount of retirement gratuity shall be fixed and be
expressed in whole rupees and where the retirement gratuity
contains a fraction of a rupee, it shall be rounded off to the
next higher rupee]
2
[(6)] Recovery and adjustment of government dues :-
(1) It shall be the duty of the head of Office to ascertain and assess
the Government dues payable by a Government servant due
for retirement.
1. This note was added by G.O.Ms.No.276, Fin & Plg. (FW:Pen.I) Dept., dt.27.7.1994.
2. Sub-rule (6) was inserted by G.O.Ms.No.85, Fin & Plg. (FW.Pen.I) Dept.,dt. 12.7.1999.
R - 46 106
(2) The Government dues as ascertained and assessed by the
Head of office which remain outstanding till the date of retirement
of the Government servant shall be adjusted against the amount
of retirement gratuity becoming payable.
(3) The expression “Government dues” includes.-
(a) dues pertaining to Government accomodation including arrears
of licence fee if any.
(b) dues relating to balance of house building or conveyance or
any other advance, over payment of pay and allowances or
leave salary, and arrears of income-tax deductible at source
under the Income-Tax Act, 1961, and any other amounts due
to Government.
(c) amounts specified in Sub-rule (7) of rule 9 of the Andhra
Pradesh Revised Pension Rules, 1980].
Executive Instructions
(a) Failure to exercise option for alternative formula:-
With effect from 31-3-1990, the alternative formula for Retirement
Gratuity has to be allowed basing on the option exercised by the Government
servant/family members of the deceased Government servants within the
time limits specified therein. If the option was not exercised, the Retirement
Gratuity has to be calculated under the formula whichever is beneficial to
the employee.
(G.O. Ms. No.242, Fin. & Plg. (FW:Pen.I) Dept., dated 4-5-1990)
(b) Rate of interest on Gratuity:-
(i) The rate of interest on belated payment of Retirement Gratuity
was 5% for the period beyond three months.
(G.O. Ms. No.116, Fin. & Plg. (FW:Pen.I) Dept., dated 7-4-1980)
(ii) Interest may be allowed to those who retire or die while in
service on or after 7-10-1986, on delayed payment of
Retirement Gratuity at the rate of 7% per annum for the period
R - 46 107
beyond three months and upto one year and beyond one year
at 10% per annum, after the gratuity becomes due and payable
till the end of the month preceding the month in which the
payment is actually made.
(G.O. Ms. No.268, Fin. & Plg. (FW:Pen.I) Dept., dated 7-10-1986.
(c) Simplified procedure to settle the cases of employees who
die while in service:-
If the deceased Government servant, on the date of death has rendered
more than five years but less than eighteen years of qualifying service and
the spell of last five years service has been verified and accepted by the Head
of Office/Department, the amount of Retirement Gratuity shall be subject to
the minimum specified in Rule 46(1)(b). Where the verified and accepted
service is less than five years of qualifying service, the amount of Service
Gratuity shall be as in rule 46(3). If he had rendered more than Eighteen years
of service and the entire service is not capable of being verified and accepted,
the family of the deceased Government servant, shall be allowed Retirement
Gratuity as per rule 46(1)(b) on provisional basis. Final amount of the
Retirement Gratuity shall be determined by the Head of the Office/Department
on the acceptance and verification of entire spell of service which shall be
done by the Head of Office/Department within a period of 6 months from the
date of payment of provisional gratuity was issued. The balance, if any,
becoming payable as a result of determination of the final amount of Retirement
Gratuity shall then be authorised to the beneficiaries.
(G.O. Ms. No.78, Fin. &Plg. (FW:Pen.I) Dept., dated 4-3-1983)
(d) Retirement Gratuity is not admissible to the second wife:
Retirement Gratuity is not admissible to the second wife, as marrying
another wife (when one wife is living) without obtaining the approval of
Government, is contrary to Rule 25 of A.P. Civil Services (Conduct) Rules,
1964.
(Circular Memo No.11027-B/26/Pen.I/87, dated 20-8-1991 of Fin. & Plg.
(FW:Pen.I) Dept.)
(e) Enhancement of maximum limit of Retirement Gratuity :-
The retirement gratuity under sub-rule 1(a) of these rules shall be
granted equal to 1/4th of pay last drawn for each completed six monthly
R - 46, 47 108
periods of service (subject to max of 66 times of such six monthly periods)
or 16 1/2 (sixteen and half) months pay last drawn or Rs. 1,75,000/-
whichever is less. The relevant provision shall be deemed to have been
modified to the extent of these orders from the date of issue (i.e.) 30-1-99,
and enhancement apply to those who retired/whose death taken place on or
after 30-1-99.
[G.O.Ms.No. 14, F&P (FW.Pen.I) Dept., dt 30-1-99]
(f) Enhancement of maximum limit of Retirement Gratuity
w.e.f 01-04-99 :-
The maximum of limit of Retirement Gratuity under this rule be raised
to Rs. 2.50,000/- from Rs. 1,75,000/- w.e.f. 1-4-99. The formula for calculation
of Retirement Gratuity shall be as ordered in para 3 of G.O.Ms.No. 14, F&P
(FW.Pen.I) Dept. dt 30-1-99 as specified in the above instructions. These
orders shall apply to all government servant who retired or whose death taken
place on or after 1-4-99.
[G.O.Ms.No 157, F&P (FW.Pen.I) Dept., dt 16-9-99]
47. Persons to whom gratuity is payable :-
(1) (a) The gratuity payable under Rule 46 shall be paid to the person
or persons on whom the right to receive the gratuity is conferred by means of
nomination under Rule 49;
(b) if there is no such nomination or if the nomination made does
not subsist, the gratuity shall be paid in the manner indicated
below:-
(i) if there are one or more surviving members of the family, as in
clauses (i), (ii), (iii) and (iv) of sub-rule (5) of Rule 46 to all
such members in equal shares;
(ii) if there are no such surviving members of the family as in sub-
clause (i) above, but there are one or more members as in
clauses (v), (vi), (vii), (viii), (ix), (x) and (xi) of sub-rule (5) of
Rule 46 to all such members in equal shares.
(2) if a Government servant dies after retirement without receiving
the gratuity admissible under sub-rule (1) of Rule 46 the gratuity
shall be disbursed to the family in the manner indicated in sub-
rule (1).
R - 47 109
(3) The right of a female member of the family, or that of a brother,
of a Government servant who dies while in service or after
retirement, to receive the share of gratuity shall not be affected
if the female member marries or re-marries, or the brother
attains the age of eighteen years, after the death of the
Government servant and before receiving her or his share of
the gratuity.
(4) Where gratuity is granted under Rule 46 to a minor member of
the family of the deceased Government servant, it shall be
payable to the guardian on behalf of the minor.
Note 1 :- If a nominee, who was entitled to receive the amount of
retirement gratuity on the date of death of the Government
servant dies before getting the payment, the right to the amount
or share of the gratuity shall pass on to the alternative nominee
or nominees. In case there are no alternative nominees, the
amount or share of gratuity shall be paid in equal shares to the
co-nominees of the person concerned, if any, and failing that,
it shall be distributed in equal shares among the surviving
members of the family of the deceased Government servant
as in the case of no nomination.
Note 2 :-Payment of minor’s share of Retirement Gratuity to guardian:-
(i) Payment of the minor(s)’ share of retirement gratuity is to
be made to the natural guardian of the minor(s), and in the
absence of a natural guardian, to the persons who furnishes a
guardianship certificate.
(ii) The legal position as to whom the share of a minor in the
capacity of minor’s natural/legal guardian would be payable is
explained as under:-
(1) Where no valid nomination subsists:
(a) When a share is payable to minor sons or minor unmarried
daughters, it should be paid to the surviving parent except in
the case when the surviving parent happens to be a Muslim
lady. Where, however, there is no surviving parent, or the
surviving parent is a Muslim lady, payment will have to be made
to the persons producing the guardianship certificate.
R - 47 110
(b) When a share is payable to widowed minor daughter(s),
production of a guardianship certificate would be necessary.
(c) If in a rare case the wife herself happens to be a minor, the
retirement gratuity payable to her shall be paid to the person
producing the guardianship certificate.
(d) When there are no surviving members of the family as in
clauses (i), (ii), (iii) and (iv) of sub-rule (5) of Rule 46 and the
retirement gratuity becomes payable to a minor brother or a
minor unmarried sister, the payment should be made to the
father or, in his absence to the mother of the beneficiary except
in a case where the mother happens to be a Muslim lady. In
this case too, if there is no surviving parent or the surviving
parent happens to be a Muslim lady, the payment will have to
be made to the person producing the guardianship certificate.
If any share is payable to a widowed minor sister the production
of guardianship certificate would be necessary.
(e) Where the share is payable to a married minor girl in whose
favour a valid nomination subsists, the share shall be payable
to her husband.
Note 3 :- Special Relaxation for payment of minor’s share without
guardianship certificate, up to the extent of Rs.5,000/-
(1) Note (2) lays down that the payment of minor’s share of retirement
gratuity is to be made to the person producing a guardianship
certificate when there is no surviving parent or the surviving
parent is a Muslim lady. It has been represented that in many
cases, the production of guardianship certificate causes great
inconvenience and entails delays in the settlement of the
claims.
(2) It has been decided in modification of the above decision that
payment of retirement gratuity to the extent of Rs.5,000/- (or
the first Rs.5,000/- where the amount payable exceeds of
Rs.5,000) in favour of a minor may be made to his/her guardian,
in the absence of a natural guardian, without the production of
formal guardianship certificate but subject to the production
of an indemnity bond with suitable sureties to the satisfaction
of the sanctioning authority. The balance in excess of Rs.5,000/
-, if any, would become payable on the production of a certificate
of guardianship.
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(3) It is essential, however, that there should be adequate prima
facie grounds for making payment as in para (2) above, to the
persons claiming it. Such ground can exist only if he is shown
by a sworn declaration to be a defacto guardian and his
bonafides have been ascertained. Even if a guardian has not
yet been appointed by the Court, if the minor and his property
are in the custody of some person, such person is in law a
defacto guardian. The authorities making the payment should,
therefore, require the person who comes forward to claim
payment on behalf of the minor, to satisfy them by an affidavit
that he is in-charge of the property of the minor and is looking
after it or that, if the minor has no property other than the gratuity,
the minor is in his custody and care. The affidavit so to be
produced is in addition to the indemnitybond with suitable
sureties.
(4) The indemnity bond which is to be required to be produced by
a defacto guardian of minor(s) for payment of retirement gratuity
to the extent of Rs.5,000 should be executed in the prescribed
form.
(5) The indemnity bond should be signed by the obliger and the
surety/sureties or their respective attorneys appointed by
power(s) of attorney. The indemnity bond on behalf of the
Governor should be accepted by an officer duly authorised
under Article 299(1) of the Constitution.
Executive Instructions
(i) Procedure to be followed in the case of deceased Government
servants who have not filed nomination prior to death:-
Where it is found that the Government servants have not nominated
any one before their death, to receive the terminal benefits, the sanctioning
authority should issue a registered notice to the heirs at the last known address
for submission of the required papers with guidelines as to how to complete
and submit them.
(G.M. No.046 454-c/656/PSC.1/82, Fin. & Plg. (FW:PSC) Dept., dated
2-12-1982)
R - 47, 48, 49 112
(ii) Relinquishment of right to receive Retirement Gratuity not
permissible:-
Relinquishment of his/her share of Retirement Gratuity in favour of
another member of family (in the absence of valid nomination for Retirement
Gratuity) is not permissible under A.P. Liberalised Pension Rules, 1961 and
A.P. Revised Pension Rules 1980. Therefore, the Retirement Gratuity has to
be paid according to rules only even if any of the member may volunteer or
desire that his/her share may be paid to some other member of the family.
(Govt’s Lr.No.85082-B/1051/Pen.I/84-2, dated 9-2-1985 of Fin. & Plg.
(FW:Pen.I) Dept., to the A.G., A.P)
48. Lapse of Retirement Gratuity :-
(1) Where a Government servant dies while in service or after
retirement without receiving the amount of gratuity and leaves behind no family
and-
(a) has made no nomination, or
(b) the nomination made does not subsist,
the amount of retirement gratuity payable in respect of such Government
servant under Rule 46 shall lapse to the Government.
49. Nominations :-
A Government servant, shall, on his appointment make a nomination
in Form 1 or Form 2, as may be appropriate in the circumstances of the case,
conferring on one or more persons the right to receive the retirement gratuity
payable under Rule 47 :
Provided that if at the time of making the nomination-
(i) the Government servant has a family, the nomination shall not
be in favour of any person or persons other than the members
of his family; or
(ii) the Government servant has no family the nomination may be
made in favour of a person or persons, or a body of individuals,
whether incorporated or not.
(2) If a Government servant nominates more than one person
under sub-rule (1), he shall specify in the nomination the amount
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of share payable to each of the nominees in such manner as
to cover the entire amount of gratuity.
(3) A Government servant may provide in the nomination-
(i) that in respect of any specified nominee who predeceases
the Government servant, or who dies after the death of the
Government servant but before receiving the payment of
gratuity, the right conferred on that nominee shall pass to such
other person as may be specified in the nomination:
Provided that if at the time of making the nomination the Government
servant has a family consisting of more than one member, the person so
specified shall not be a person other than a member of his family;
Provided further that where a Government servant has only one member
in his family, and a nomination has been made in his favour, it is open to the
Government servant to nominate alternate nominee or nominees in favour of
any persons or a body of individuals, whether incorporated or not;
(ii) that the nomination shall become invalid in the event of the
happening of the contingency provided therein.
(4) The nomination made by a Government servant who has no
family at the time of making it, or the nomination made by a
Government servant under the second proviso to clause (i) of
sub-rule (3) where he has only one member in his family shall
become invalid in the event of the Government servant
subsequently acquiring a family, or additional member in the
family, as the case may be.
(5) A Government servant may, at any time cancel a nomination by
sending a notice in writing to the authority mentioned in sub-rule
(7):
Provided that he shall, along with such notice, send a fresh
nomination made in accordance with this rule.
(6) Immediately on the death of a nominee in respect of whom no
special provision has been made in the nomination under
clause (i) of sub-rule (3) or on the occurrence of any event by
reason of which the nomination becomes invalid in pursuance
of clause (ii) of that sub-rule, the Government servant shall
send to the authority mentioned in sub-rule (7) a notice in writing
R - 49, 50 114
cancelling the nomination together with a fresh nomination
made in accordance with this rule.
(7)(a) Every nomination made (including every notice of cancellation,
if any, given) by a Government servant under this rule, shall be
sent-
(i) in the case of Gazetted Government servants who are under
the payment control of Pay and Accounts Officer to the Pay
and Accounts Officer, and
(ii) in the case of Gazetted Government servants who are not
under the payment control of Pay and Accounts Officer to the
Head of Office.
(b) The Pay and Accounts Officer or the Head of Office, as the
case may be, shall, immediately on receipt of the nomination
referred to in clause (a), countersign it indicating the date of
receipt and keep it under his custody.
(c)(i) the Head of Office may authorise his subordinate gazetted officers
to countersign the nomination forms of Gazetted/Non-Gazetted
Government servants.
(ii) Suitable entry regarding receipt of nomination shall be made
in the service book of the gazetted /non-gazetted Government
servant.
(8) Every nomination made, and every notice of cancellation given,
by a Government servant shall, to the extent that it is valid,
take effect from the date on which it is received by the
authority mentioned in sub-rule (7).
(9) The service gratuity payable to an official who has retired with
less than 10 years qualifying service shall not be paid to the
persons nominated by the official for retirement gratuity. If the
service gratuity could not be paid to the official himself before
his death, the same shall be paid to his legal heirs.
50. Family pension :-
(1) The provisions of this rule shall apply :-
R - 50 115
(a) to a Government servant entering service in a pensionable
establishment on or after the 29th October, 1979;
(b) to a Government servant who was in service on 28th October,
1979 and came to be governed by the provisions of these rules
Provided in both the cases covered by clauses (a) and (b) he
has been medically examined and found fit for appointment
under Government prior to his appointment.
(c) To a Government servant who dies after retirement from
service and was on the date of death in receipt of a pension, or
compassionate allowance, referred to in Rules 33, 34 and 37
to 40 other than the pension referred to in Rule 35.
(2) The family of the deceased shall be entitled to a monthly family
pension at 30% of the pay last drawn :
Provided that if on the date of death while in service or
immediately before retirement, a Government servant has been
absent from duty on leave with allowances, the pay shall be
taken at what it would have been had he not been absent from
duty provided that the amount of family pension is not increased
on account of increase in pay not actually drawn and that the
benefit of higher officiating or temporary pay is given only if it is
certified that he would have continued to hold the higher
officiating or temporary appointment but for his proceeding on
leave. However, in case a Government servant during the
currency of leave on average pay not exceeding four months
or during the first four months of any period of leave on average
pay exceeding four months, earns an increment which is not
withheld, he shall be entitled to count the pay which he would
have drawn had he remained on duty.
If on the date of death while in service or immediately before
retirement, a person has been absent from duty being on
extraordinary leave or suspension, ‘pay’ will mean the pay which
he drew immediately before proceeding on such leave or
suspension.
(2-A) The amount of family pension shall be fixed at monthly rates and
R - 50 116
be expressed in whole rupees and where the family pension
contains a fraction of a rupee, it shall be rounded off to the next
higher rupee.
3. (a)(i) Where a Government servant dies while in service after having
rendered not less than seven years of continuous service, the
rate of family pension payable to the family shall be equal to
50% of the pay following the date of death of the Government
servant for a period of seven years or till the date on which the
Government servant would have reached the age of sixty five
years had he remained alive whichever is earlier; and
(ii) In the event of death of a Government servant, after retirement,
the family pension as determined under sub-clause (i) shall
be payable for a period of seven years or for a period up to the
date on which the retired deceased Government servant would
have attained the age of 65 years had he survived whichever
is less :
Provided that in no case the amount of family pension
determined under this clause shall exceed the pension
sanctioned on retirement from Government service:
Provided further that where the amount of pension sanctioned
on retirement is less than the family pension admissible under
sub-rule (2), the amount of family pension determined under
this clause shall be limited to the amount of family pension
admissible under sub-rule (2), and
(b) After the expiry of the period referred to in clause (a), the family,
in receipt of family pension under the clause shall be entitled
to family pension at the rate admissible under sub-rule (2).
(4) Where an award under the Extraordinary Pension Rules of
Andhra Pradesh is admissible, no family pension under this
rule shall be sanctioned.
(5) The period for which family pension is payable shall be as
follows:-
(i) in the case of a widow or widower, up to the date of death or
remarriage, whichever is earlier;
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1
[(ii) In the case of a son until he attains the age of 25 years)]*
[(iii) In the case of Unmarried daughter until she attains the age of 25
1
years or until she gets married, whichever is earlier.]*
[Provided that if the son or daughter of a Government servant is
2
suffering from any disorder or disability of mind or is physically crippled or
disabled so as to render him or her unable to earn a living even after attaining
the 3[the ages of Son/Daughter as specified in clause (ii) and (iii) above] the
family pension shall be payable to such son or daughter for life subject to the
following conditions, namely :-
(i) If such son or daughter is one among two or more children of
the Government servant, the family pension shall be initially
payable to the children in the order set out in clause (ii) of sub-
rule (7) of this rule, until the last child attains the 1[the ages of
Son/Daughter as specified in clause (ii) and (iii) above] and
thereafter the family pension shall be resumed in favour of the
son or daughter suffering from disorder or disability of mind or
who is physically crippled or disabled and shall be payable to
him/her for life;
4
[(ii) If there are more than one such child suffering from disorder or
disability of mind, or who are physically crippled or disabled,
1. Items (ii) & (iii) of Sub-rule (5) were substituted by G.O.Ms.No. 288, Fin & Plg
(FW.Pen.I) Dept, dt 12.8.94 w.e.f 12.8.94.
2. Proviso to sub-rule (5) was inserted by G.O.Ms.No.52, Fin & Plg. (FW.Pen.I)
Dept., dt 20.2.84. w.e.f. 29.10.79.
3. These words were substituted by G.O.Ms.No. 287, Fin & Plg (FW.Pen.I) Dept., dt
12.8.94.
Note : (i) The epxression 24 years, as the case may be, the words twenty four years,
wherever they occur in sub rule (5) including proviso thereunder was amended
as “Thirty years” by G.O.Ms.No.286, Fin & Plg (FW.Pen.I) Dept, dt. 12.8.94
w.e.f 13.5.87.
(ii) Clauses (ii) and (iii) of sub rule (5) were amended as follows by
G.O.Ms.No.287, Fin & Plg (FW.Pen.I) Dept., w.e.f. 1.10.87.
*(ii) In the case of a son, until he attains the age of 25 years or starts earning
his livelihood, whichever is earlier.
*(iii) In the case of unmarried daughter until she attains the age of 25 years or
until she gets married or starts earning her livelihood, whichever is earlier.
4. Clause (ii) was substituted by G.O.Ms.No. 240, Fin & Plg (FW.Pen.I) Department., dt. 1.6.94.
R - 50 118
the family pension shall be paid in the order of their births and
younger of them will get the family pension only after the elder
next above him/her ceases to be eligible;
The benefit of family pension to physically crippled or mentally
disabled children, however, is only admissible in respect of
Government employees who are entitled to family pension
under this rule or under the rules specified in part II of these
rules:
Provided that where the family pension is payable to such twin
children, it shall be paid in the manner set out in item (ii-a)]
1
(ii-a) where the family pension is payable to twin children, it shall be
paid to such children in equal shares:
Provided that when one such child ceases to be eligible his/her share
shall revert to the other child and when both of them cease to be eligible, the
family pension shall be payable to the next eligible single child/twin children]
(iii) the family pension shall be paid to such son or daughter through
the guardian as if he/she were a minor;
(iv) before allowing the family pension for life to any such son or
daughter, the sanctioning authority shall satisfy that the
handicap is of such a nature as to prevent him or her from
earning his or her livelihood and the same shall be evidenced
by a certificate obtained from a medical officer not below the
rank of a Civil Surgeon setting out, as far as possible, the exact
mental or physical condition of the child;
(v) the person receiving the family pension as guardian of such
son or daughter, shall produce every three years a certificate
from a medical officer not below the rank of a Civil Surgeon to
the effect that he or she continues to suffer from disorder or
disability of mind or continues to be physically crippled or
disabled.
Explanations:-
(a) [ 2]
1. Clause (ii-a) was added by G.O.Ms.No. 237, Fin & Plg. (FW.Pen.I) Department., dt. 28.5.94.
2. Clause (a) of Explanation was omitted by G.O.Ms.No.240, Fin & Plg (FW:Pen.I) Dept., dt.
1.6.94.
R - 50 119
(b) a daughter shall become ineligible for family pension under
this sub-rule from the date she gets married,
(c) the family pension payable to such son or daughter shall be
stopped if he/she starts earning his/her livelihood,
(d) In such cases it shall be the duty of the guardian to furnish a
certificate to the treasury or bank, as the case may be, every
month that-
(i) he or she has not started earning his /her livelihood;
(ii) in case of a daughter, that she has not yet married.
(6)(a)(i) Where the family pension is payable to more widows than
one, the family pension shall be paid to the widows in equal
shares.
1
[(ii) On the death or remarriage of widow, her share of the Family
Pension shall become payable to her eligible child;]
Provided that if the widow is not survived by any child, her
share of the family pension shall cease to be payable.
(b) Where the deceased Government servant or pensioner is
survived by a widow but has left behind eligible child or children
from another wife who is not alive, the eligible child or children
shall be entitled to the share of family pension which the mother
would have received if she had been alive at the time of the
death of the Government servant or pensioner.
(7)(i) Except as provided in sub rule (6), the family pension shall not
be payable to more than one member of the family at the same
time.
(ii) If a deceased Government servant or pensioner leaves behind
a widow or widower the family pension shall become payable
to the widow or widower, failing which to the eligible child:
Provided that the authority competent to sanction the family
pension may in a suitable case, for reasons to be recorded in
writing, pay the minor children in preference to the widower
who is judicially separated.
1. Item No.(ii) of clause (a) at sub-rule (6) of Rule 50 was substituted by G.O.Ms.No.188, Fin &
Plg dt. 22-8-98 w.e.f. 22-8-98 prior to the word “re-marriage” was not there in the rule.
R - 50 120
(iii) If sons and unmarried daughters are alive, unmarried
daughters shall not be eligible for family pension unless the
sons attain the age 1[as specified in clause (ii) of sub-rule (5)]
and thereby become ineligible for the grant of family pension.
(8) Where a deceased Government servant or pensioner leaves behind
more children than one the eldest eligible child shall be entitled to the family
pension for the period mentioned in clause (ii) or clause (iii) of sub-rule (5), as
the case may be, and after the expiry of that period the next eligible child shall
become eligible for the grant of family pension.
(9) Where family pension is granted under this rule to a minor, it
shall be payable to the guardian on behalf of the minor.
(10) In case both wife and husband are Government servants and
are governed by the provisions of these rules and one of them
dies while in service or after retirement, the family pension in
respect of the deceased shall become payable to the surviving
husband or wife and in the event of death of the husband and
wife the surviving child or children shall be granted the two
family pensions in respect of the deceased parents subject to
the limits specified below, namely :-
(a)(i) If the surviving child or children is or are eligible to draw two
family pensions at the rate mentioned in sub-rule (3), the
amount of both the pensions shall be limited to 2[five thousand
one hundred and ninety rupees per mensum]
(ii) If one of the family pensions ceases to be payable at the rate
mentioned in sub-rule (3), and in lieu thereof the pension at
the rate mentioned in sub-rule (2) becomes payable, the amount
of both the pensions shall also be limited to 2[five thousand
one hundred and ninety rupees per mensum]
(b) If both the family pensions are payable at the rates mentioned
in sub-rule (2), the amount of two pensions shall be limited to
2
[five thousand one hundred and ninety rupees per mensum]
1. These words were subsituted by G.O.Ms.No.287, Fin & Plg. (FW:Pen.I) Dept., dt. 12.8.94
w.e.f. 1.10.87
2. The words “Five thousand one hundred and ninty ” was substituted by G.O.Ms.No.143 Fin
& Plg (FW:Pen.I) Dept., dt. 3.6.95 w.e.f. 1.7.92 Earlier the limit was Rs.1,375/- per mensum.
R - 50 121
1
[(c) In case a male Government servant has two wives who are
Government servants and are governed by these rules and
the husband shall be entitled to get family pension on the demise
of each of the wives, when they predecease him, the amount
of both the family pensions put together shall be limited to 2[five
thousand one hundred ninety rupees per mensum]
(11)(a)(i) As soon as a Government servant appointed to pensionable
service prior to 19th August, 1979 has completed one year’s
continuous service and in other cases as soon as he is
appointed after the medical examination and is found fit, he
shall furnish the details of his family in Form 3 to :
(1) The Pay and Accounts Officer, Hyderabad if he is a Gazetted
Officer under his payment control;
(2) To the Head of the Office if he is not under the control of the
Pay and Accounts Officer.
(ii) If the Government servant has no family he shall furnish the
details in Form 3 as soon as he acquires a family.
(b) The Government servant shall communicate to the Pay and
Accounts Officer or the Head of Office, as the case may be,
any subsequent change in the size of his family, including the
fact of marriage of his female child/children and these changes
shall be incorporated in Form 3 as and when such changes
are intimated.
(c) The Pay and Accounts Officer shall, on receipt of the said
Form 3, keep it in safe custody and acknowledge receipt of the
said Form 3 and all further communications received from the
Government servant in this behalf.
(d) The Head of Offic.e shall, on receipt of the said Form 3, paste
it in service book of the Government servant concerned and
acknowledge receipt of the said Form 3 and all further
communications received from the Government servant in this
behalf.]
1. Sub-clause (c) of sub-rule (10) was inserted by G.O.Ms.No.254, Fin & Plg (FW:Pen.I) Dept,
dt. 10.7.85 w.e.f. 29.10.79.
2. The words “Five thousand one hundred and ninty ” was substituted by G.O.Ms.No.143 Fin
& Plg (FW:Pen.I) Dept., dt. 3.6.95 w.e.f. 1.7.92 earlier the limit was Rs.1,375/- per p.m.
R - 50 122
(12) For the purposes of this rule :-
(a) “continuous service” means service rendered in a temporary
or permanent capacity in a pensionable establishment and
does not include-
(i) Period of suspension, if any, and
(ii) Period of service, if any, rendered before attaining the age of
eighteen years;
(b) “family” in relation to a Government servant means-
(i) wife in the case of a male Government servant, or husband in
the case of a female Government servant. [1 ]
Note 1 :- Wife and husband shall include respectively judicially
separated wife and husband.
Note 2 :- Where the appointing authority referred to in sub-rule (3) of
Rule 6 decides that for reasons to be recorded in writing a
child or children from a judicially separated deceased female
Government servant should receive the family pension in
preference to judicially separated husband of the deceased
Government servant such husband shall not be regarded as
covered by the expression ‘family’.
2
(ii) Sons/daughters including such son/daughter adopted legally
before retirement, who have not attained the ages as specified
in item (ii) and (iii) of sub-rule (5).
3
[(iii) “Sons/daughters born after retirement subject to condition laid
down in sub-rule (5)”.]
(c) ‘pay’ means the emoluments as specified in Rule 31:
Provided that in a case in which average emoluments as
1. The words “provided the marriage took place before retirment of the Government servant”
occuring in sub-rule 12 (b) (i) were omitted by G.O.Ms.No.335, Fin. & Plg. (FW:Pen.I) Dept.,
dt. 15.9.93
2. This item was substituted by G.O.Ms.No.287, Fin & Plg. (FW:Pen.I) Dept, dt.12.8.94 w.e.f.
1.10.87.
3. This item was inserted by G.O.Ms.No.236, Fin & Plg. (FW:Pen.I) Dept., dt.28.5.94.
R - 50 123
referred to in rule 32 are treated as emoluments for the purpose
of retirement gratuity referred to in rule 46, such average
emoluments shall be treated as pay.
(13) Nothing contained in this rule shall apply to-
(a) A re-employed Government servant who had retired before
29th October, 1979 from-
(i) Civil Service on retiring pension, superannuation pension, or
(ii) Military service on retiring pension, service pension or invalid
pension, and who, on the date of re-employment, had attained
the age of superannuation applicable to the post in which he is
re-employed;
(b) A military pensioner who has retired from military service on
or after the 29th October, 1979 or retires from such service
after the commencement of these rules, on retiring pension,
service pension or invalid pension and is re-employed in a civil
service or post before attaining the age of superannuation;
(c) A Government servant who, on absorption in a service or post
in or under a corporation or company wholly or substantially
owned or controlled by the Government or any other body,
incorporated or not, is sanctioned pension under Rule 35;
(d) A person whose employment under the Government is of a
casual nature or who is paid form out of the contingencies;
(e) A person employed in a work-changed establishment of the
Government; and
(f) A person employed under the Government on contract basis.
Executive Instructions
(i) Minimum Family Pension:-
(a) The minimum family pension is enhanced to Rs.100/- p.m.
w.e.f. 1-4-1980 by G.O. Ms. No.97, Fin. & Plg. (FW:Pen.I) Dept.,
dated 27-3-1980, it was enhanced to Rs.370/- p.m. w.e.f.
1-12-1989 by G.O. Ms. No.75, Fin. & Plg.(FW:Pen.I) Dept.,
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dated 7-3-1990. Further it was enhanced to Rs.1,275/- per
month w.e.f 1.7.98 with monetary benefit from 1.4.99 as per
G.O.(P) No.156, Fin & Plg (FW.Pen.I) Dept. dt. 16.9.99.
(b) In respect of pensioners drawing two pensions (viz) Service
pension and Family pension both pensions are separately
eligible for enhancement to a minimum pension of Rs. 1,275/-
p.m. However the pensioner is entitled for dearness relief on
only one pension whichever is more beneficial to the
pensioner.(para 16-1 G.O.(P).No.156, Fin & Plg (FW:Pen.I)
Dept.,dt. 16.9.99)
(ii) Counting of fraction of 3 months or more:-
It was ordered in G.O. Ms. No.268, Fin. & Plg. (FW:Pen.I) Dept., dated
10-9-1983 to count the fraction of the qualifying service of three months or
more as one completed six monthly period. The above orders are not
applicable to the minimum service of 7 years required for enhanced family
pension specified in Rule 50(3)(a)(i) of A.P. Revised Pension Rules, 1980.
[Lr. No. 061-A/496/Pen.I/87, dt 13-7-88 of F&P (FW.Pen.I) Dept.]
(iii) Enhanced Family Pension in the case of Government servants
who lose their lives while performing risk borne official duties:-
In respect of Government servants who lose their lives while
discharging the risk borne official duties, the family pension is payable at a
rate equal to the last pay drawn till the date of superannuation of the deceased
employee had he been alive. For the period after the date of superannuation
30% of last drawn pay is admissible till remarriage/death.
In case death takes place 3 1/2 years before superannuation,
family pension equal to last pay drawn will be payable till the date of
superannuation. Thereafter for the left over period of 7 years or 65 years of
age of the employee, whichever is earlier, enhanced family pension, as
admissible under the normal family pension rules shall be payable after which
family pension at 30% of pay last drawn shall be paid till remarriage/death
whichever is earlier.
(G.O. Ms. No.340, Fin. & Plg. (FW:Pen.I) Dept., dated 8-11-1989)
R - 50 125
(iv) Period of payment of family pension to the children:-
(i) In the case of unmarried daughters of the deceased
Government servant/pensioner, the family pension is payable
upto attainment of age of thirty years or she gets married
whichever is earlier.
(G.O. Ms. No.124, Fin. & Plg. (FW:Pen.I) Dept., dated 13-5-1987)
(ii) With effect from 1-10-1987, the period of payment of family
pension to the children of deceased Government servant /
Pensioner is rationalised as follows:
(a) in the case of son, till he attains the age of twenty five years or
starts earning his livelihood whichever is earlier;
(b) in the case of unmarried daughter, till she attains the age of 25
years or gets married or starts earning her livelihood, whichever
is earlier.
(G.O. Ms. No.278, Fin. & Plg. (FW:Pen.I) Dept., dated 19-10-1987)
(v) Payment of Family Pension admissible in respect of physically
handicapped children:-
The Accountant-General and the Director of Local Fund Audit have to
indicate on the Family Pension Payment Orders, the name and eligibility of
children suffering from any disorder or disability of mind or is physically crippled
or disabled, if reported by Government servants while submitting the pension
papers or later, so as to enable such children to get Family Pension without
any difficulty after the death of the pensioner and after exhausting all the eligible
family members as per proviso to sub-rule (5) of Rule 50 introduced in G.O.
Ms. No.52, FIn. & Plg. (FW:Pen.I) Dept., dated 20-2-1984. The pensioner has
to appoint a guardian to receive the family pension by such children.
(Circular Memo No.13924-G/687/Pen.I/90, dated 27-12-1990 of Fin. & Plg.
(FW:Pen.I) Dept.)
(vi) Family Pension not admissible to the second wife:-
Family pension is not admissible to the second wife as marrying
another wife, (when one wife is living) without obtaining the approval of
Government, is contrary to rule 25 of A.P. Civil Services (Conduct) Rules,
1964.
R - 50 126
(Circular Memo No.11027-B/26/Pen.I/87, dated 20-8-1991 of Fin. & Plg.
(FW:Pen.I) Dept.)
(vii) Admissibility of Family Pension to the children of a divorced
wife:-
Sub-rule (2) of Rule 8 of A.P. Government servants (Family Pension)
Rules, 1964 was amended to enable the children of a divorced wife to get a
share of family pension in respect of a deceased Government servant.
(G.O. Ms. No.20, Fin. & Plg. (FW:Pen.I) Dept., dated 24-1-1981)
(viii) Divorce is not legal separation :-
It is clarified that the ‘divorce’ does not come under legal separation
as it does not fall under the definition of “family “ as defined in clause (b) of
sub-rule (12) of Rule 50 of A.P. Revised Pension Rules, 1980.
(G.M. No.12448/162/Admn.II/90, dated 3-9-1990 of Fin. & Plg. (FW:Admn.II)
(ix) Simplified procedure to settle the cases of employees dying in
service:-
Within one month of receipt of intimation of the date of death
of the Government servant the amount of family pension shall
be determined in accordance with the following provisions:
(i) the service and emoluments for the last year of service shall
be verified and accepted by the Head of Office/Department
and the family pension determined under Rule 50(2) if the
deceased Government servant, on the date of death, has
rendered morethan one and less than seven years of service.
(ii) the service for the last seven years and emoluments for the
service rendered in the last year shall be verified and accepted
by the Head of the Office/Department and the amount of family
pension and the period for which it is payable shall be
determined under Rule 50(3) if the deceased Government
servant, on the date of death, has rendered more than seven
years of service.
(iii) if the deceased Government servant, at the time of death, has
rendered more than seven years of service and the same is
not capable of being verified and accepted by the Head of the
R - 50 127
Office/Department, but the service rendered during the last
year is capable of being verified and accepted, pending
verification of service for seven years, family pension in
accordance with Rule 50(2) shall be calculated. However, within
next two months, the service for the last seven years shall be
verified and accepted and the amount of Family Pension at
enhanced rate and the period for which it is payable shall
bedetermined in accordance with Rule 50(3) of the A.P.
Revised Pension Rules, 1980.
(G.O. Ms. No.78, Fin. & Plg. (FW:Pen.I) Dept., dated 4-3-1983)
(x) Relinquishment of right to Family Pension
The cases relating to the relinquishment of right to receive family
pension by any eligible member of the family, in favour of another member of
the family have to be decided by the Government depending on the merits of
each case. As such, all such cases have to be referred to Government for
orders.
(Govt’s Lr.No.85082-B/1051/Pen.I/84-2, dated 9-2-1985 of Fin. & Plg.
(FW:Pen.I) Dept., to the A.G., A.P.)
(xi) Grant of Family Pension to the 2nd living wife:
Point raised Clarification
1. Whether in respect of cases where Irrespective of the personal
the marriage of second wife took Laws, if a Government employ-
place prior to the issue of A.P.Civil ee having a living wifecontracted
Service (conduct) Rules 1964, the second marriage after the intro-
second wife can be allowed family duction of A.P.Civil Services
pension irrespective of the Personal (Conduct) Rules 1964, without
Laws governing them. the permission of the competent
authority, such marriage is null
and void and second wife is not
entitled to the family pension. On
the other hand if the employee
contracted second marriage
with the permission of the
competent authority such wife
will have legal status for all pur-
poses for receiving family pen-
R - 50 128
sion alongwith the first wife or
the children of the first wife. In
terms of sub-rule (6) of rule 50
APRPRs 1980. If the second
marriage is contracted before
the introduction of A.P. Civil
Services (Contract) Rules
1964, Family Pension can be
paid in the same manner.
2. Whether family pension can be This point is covered by sub-
sanctioned when a pensioner rule (6) of the rule 50 of the
is survived by a widow and Andhra Pradesh Revised
eligible minor children of the Pension Rules, 1980, accor-
second widow. dingly to which the family
pension can be shared between
one widow and the eligible
children of the second widow.
No further clarification is
necessary.
3. Whether the share of family Where a member of the family
pension can be paid to the relinquishes his/her right of
second widow if the first wife Family Pension or gratuity in
relinquish her rights to their step favour of other members for
mother (second wife) irrespective receving the same, the more
of the personal laws by which they appropriate course would be to
are governed. sanction the family pension or
gratuity only in favour of the
members entitled to it as per the
rules to avoid future complica-
tions and litigations of all types.
4. Whether two widows compro- Where two widows compro-
mise in a Court of Law and mise in a court of Law and get a
get a compromise decree, whether compromise decree, action for
family pension can be paid to them sanciton of Family pension shall
in equal shares........ have to be taken strictly in acco-
dance with the directions con-
tained in the judgement of the
court to avoid future litigation.
(Cir. memo.No.36840-A/329/A2/Pen.I/93 dt 11.9.96 of F & P (FW.Pen.I) Dept)
R - 50 129
(xii) Payment of Dearness Relief to the Family Pensioners who
avail the benefit of compassionate appointment :-
Dearness relief announced from time to time shall be payable to the
pensioners who are employed under the scheme of compassionate
appointment.
(G.O.Ms.No.89 Fin & Plg (FW.Pen.I) Dept., dt. 25.5.98 w.e.f. 25.5.98)
(xiii) Cancellation Dearness Relief on Family pension-who avail
the benefit of compassionate appointment :-
The orders isssued in G.O.Ms.No.89, (FW:Pen.I) Department, dt.
25.5.98 are cancelled w.e.f. 1.9.2000
[G.O.Ms.No.125 Finance (FW:Pen.I) Dept., dt. 1.9.2000]
(xiv) Family Pension for life in respect of handicapped son /
daughter of Government Servant watching of certificates
prescribed :
All the pension disbursing authorities (STOs / PPOs) are to watch the
submission of necessary certificate as stipulated in proviso (V) sub-rule (5)
under Rule 50 of this rules for payment of Family pension to the handicapped
children by making necessary entires in the pension payment order.
The pension sanctioning authorities and pension disbursing
authorities, who violated the conditions prescribed in the proviso (v) sub-
rule (5) under rule 50 for sanction payment of Family pension to physically
handicapped will be viewed seriously and payment made due to their
negligence will be liable for recovery from the officers concerned/guardian.
(Cir.memo.No.42885/81/A2/Pen.I/99 dt. 26.05.2000)
(xv) Family pension to the post-retiral spouses and children -
date of effect and payment of cash benefit :-
The Family pension to the post retiral spouses / children shall be
deemed to have come into existance w.e.f the date of issue of G.O.Ms.No.335,
Fin & Plg (Pen.I) Dept. dt 15-9-93.
R - 50 130
In such the cases of Family pension arrising after that date (i.e.) after
15-9-93, the cash benefit shall be allowed from the suceeding date of death
of the husband (i.e.) pensioner.
And in such cases of family pension before 15-9-93 the cash benefit
shall be allowed from 15-9-93 only and not from the suceeding date of death
of service pensioner.
(Govt.C.M.No.6066/155/A2/Pen.I/96 dt 2.11.97 of F&P (FW.Pen-I)
Department.
(xvi) Definition of ‘Family’ for purpose of family pension - Inclusion
of widowed/divorced daughters and dependent parent :-
The widowed/divorced daughter and parents who were totally
dependent on Govt. servant while he was alive and where the deceased
employee left behind neither widow nor a child in the definition of family for
purposes of Family under Sub-rule 12 of Rule 50 of this rules.
a) The Family pension in respect of sons/daughters (including
widowed/divorced daughter) will be admissible subject to the
condition that the payment should be discontinued/not
admissible when the eligible son/daughter starts earning a sum
of Rs.2440/-(Rupees two thousand four hundred and forty only)
per month from employment in the Government, private sector,
self employment etc., It is further clarified that the family pension
to the sons/daughters will be admissible till he/she attains 25
years of age or upto the date of his/her marriage/ re-marriage
whichever is earlier.
b) This also decided not to entertain any grievances for the
rectification of any alleged anomaly arising out of the
recommendations of the Anomalies Committee in the wake of
constitution of the 8th Pay Revision Commission, as ordered
in G.O.Ms.No.734, G.A (Spl.A) Dept. dt.17-2-2004 and
Go.Rt.No.960, G.A (Spl.A) Dept., dt.1-3-2004.
c) All Pension Disbursing Officers, i.e. all Treasury Officers/
Pension Payment Officers are requested to implement these
orders with authorization from the Accountant General (A&E)
A.P. Hyderabad.
d) These orders will come into force w.e.f 22-06-2004
[G.O.(P).No.523, Fin (Pen.I) Dept., dt.22-06-2004]
R - 51 131
51. Sanction of Anticipatory Pension :-
(A) Service Pension:-
[In respect of retirement employees, where the payment of pension
1
has not commenced on the due date after retirement, the Head of Office
concerned, irrespective of the fact whether the pension papers have been
sent to Accountant- General or not] shall draw and disburse anticipatory
pension not exceeding, if the Government servant has put in 33 years of
qualifying service, 2[4/10]ths or, if the Government servant has put in less
than 33 years of qualifying service, such proportion of 2[4/10]ths as 33 years
bears to the qualifying service put in by the Government servant, of the last
drawn emoluments which count towards pension and for this purpose adopt
the following procedures namely :-
(a) He shall issue a sanction letter to the Government servant
endorsing a copy thereof to the competent Pension Sanctioning
Authority and the Audit Officer indicating the amount of
anticipatory pension payable to such Government servant on
retirement from service;
(b) After the issue of the sanction letter he shall draw the amount
of anticipatory pension on establishment pay bills and disburse
the amount to the pensioner until such time as the final pension
is released to the pensioner by the Audit Officer;
(c) The competent Pension Sanctioning Authority soon after receipt
of the copy of the sanction accorded by the Head of the Office
concerned, shall issue, under intimation to the Audit Officer, a
confirmatory sanction for payment of anticipatory pension to
the pensioner till the final pension is authorised by the Audit
Officer;
1. These words were substituted by G.O.Ms.No.71, Finance and Planning (FW.Pen.I) Depart-
ment, dated 22.2.1994 for the words “After the Pension papers of a Government Servant
have been sent to the Audit Officer concerned the Head of the Office”.
2. The Expression “4/10” was substituted for “3/10” by G.O.Ms.No.275, Fin & Plg.(FW:Pen.I)
Dept., dt. 27.7.94 w.e.f. 18.6.1985.
Note :- The expression “33” occuring at two places in this rule was substituted by the expres-
sion “30” with effect from 8.2.1983 by G.O.Ms.No.42, Finance and Planning (FW.Pen.I) De-
partment, dated 15.2.1983. The same was again substituted as “33” with effect from 23.8.1984
by G.O.Ms.No.360, Finance and Planning (FW.Pen.I) Department, dated 31.12.1984 and by
G.O.Ms.No.162, Finance and Planning (FW:Pen.I) Department, dated 16.6.1986. The same was
given effect to from 8.2.1983.
R - 51 132
(d) The anticipatory pension paid as per sub-clause (a) shall be
adjusted in full from the final pension;
(e) No anticipatory pension shall be admissible in cases where
disciplinary proceedings are in progress under Rule 9 of these
Rules.
1
[(B) Family Pension :-The Head of the Office, irrespective of the fact
whether the family pension papers of the family of a
Government servant who died while in service have been sent
to Accountant-General or not shall draw and disburse
anticipatory family pension from the date following the date of
death, at the rate not exceeding 75% of the family pension
admissible under the rules and for this purpose adopt the
following procedure, namely :-]
(a) He shall issue a sanction letter to the family of the deceased
Government servant endorsing a copy thereof to the competent
Pension Sanctioning Authority and the Audit Officer indicating
the amount of anticipatory family pension sanctioned to the
family of the deceased Government servant.
(b) After the issue of the sanction letter he shall draw the family
pension and disburse it to the family until such time the regular
family pension is released by the Audit Officer or the competent
Pension Disbursing Authority as the case may be. The
competent Pension Sanctioning Authority shall, soon after
receipt of the copy of the sanction accorded by the Head of the
Office concerned, shall issue, under intimation to the Audit
Officer, a confirmatory sanction for payment of anticipatory
pension to the family till the final pension is authorised by the
Audit Officer.
(c) The anticipatory family pension shall be adjusted in full from
the family pension.
Note:-1. No allowances shall be admissible on the anticipatory pension
referred to above in this rule.
2. The Head of Department/Head of the Office shall obtain an
1. This was substituted by G.O.Ms.No.71, Finance and Planning (FW.Pen.I) Department, dated
22.2.1994.
R - 51 133
undertaking from the Pensioner/Family Pensioner that he/she
will refund any amounts found to have been paid in excess of
his/her title in the shape of Anticipatory Pension.
3. 1[The pensioner or family pensioner will have to produce a certificate
from the Head of Office duly countersigned by the Audit authorities i.e., Treasury
Officer 2[Deputy Pay and Accounts Officer / Asst. Pay and Accounts Officer]
if the payment is in a different District it may be got countersigned by the
District Treasury Officer or 2[Deputy Pay and Accounts Officer who are the
passing authority of claims instead of the Pay & Accounts Officer] showing
whether he/she has drawn any Anticipatory Pension/Family Pension and if
so for what period it has been disbursed. The Head of Office shall stop payment
of the Anticipatory Pension once he issued such certificate.]
4. Sanction of Anticipatory Pension should be recorded in the
service book of the individual concerned under proper
attestation.
3
[(C) Sanction of Anticipatory Gratuity
Subject to Rule 52, where there is likely to be delay in releasing the
pensionary benefits due to the pensioner, anticipatory gratuity to the extent of
80% of the amount worked out by the departmental authorities with reference
to the records available and the qualifying service verified, pending verification
and authorisation of the full gratuity by the Accountant-General/Director of
Local Fund Audit, shall be sanctioned and the same shall be drawn and
disbursed after adjusting all the dues known to the department upto the date
of sanction of the Anticipatory Gratuity :
Provided that the amount of Anticipatory Gratuity shall be adjusted in
full from the final retirement gratuity;
Provided further that no anticipatory gratuity shall be sanctioned and
released to the pensioner where departmental or judicial proceedings are
pending or are contemplated against the pensioner until the conclusion of
such proceedings and issue of final orders thereon.
1. The note 3 is substituted by G.O.Ms.No.787 Finance (Pen.I) Department., dt 13-9-2002.
2. The bracketed portion were substituted for Pay & Accounts Officer by G.O.Ms.No.79,
Finance (Pen-I) Dept., dt. 5-2-2003.
3. Clause (C) was added by G.O.Ms.No. 275, Fin & Plg (FW.Pen.I) Dept, dt 27.7.94 w.e.f 18.6.85.
R - 51, 52 134
1
[Note. :- The Pensioner/Family Pensioner will have to produce a
certificate from the Head of Office duly countersigned by the Audit Authorities
i.e., Treasury Officer / Pay & Accounts Officer 2[Deputy Pay and Accounts
Officer / Asst. Pay & Accounts Officer] if the payment is in a different District
it may be got countersigned by the Treasury Officer / Pay & Accounts Officer
2
[Deputy Pay Accounts Officer/ Asst. Pay & Accounts Officer] showing
whether he/she has drawn any Anticipatory gratuity.]
Executive Instructions.
(i) Application for anticipatory pension not necessary :-
It is not necessary to apply for anticipatory pension by the pensioner.
The concerned Heads of Offices should take the initiative and sanction
anticipatory pension by taking an undertaking from the pensioner to the effect
that he would refund any amount found to have been paid in excess of his title
in the shape of anticipatory pension.
[Circular Memo No.34708/H/802/Pen.I/83-1, dated 3-11-1983 of Finance
and Planning (FW:Pen.I) Department.]
(ii) Procedure for sanction of anticipatory pension:-
All the pension sanctioning authorities should sanction anticipatory
pension including anticipatory family pension in all cases wherever there is
delay in releasing pensionary benefits and that the fact of sanction of
anticipatory pension should be invariably indicated and where anticipatory
pension is not sanctioned, the reasons therefor should be indicated, in the
forwarding letter while sending the Pension/Family Pension papers to the
Audit Officer. It may be noted that where disciplinary proceedings are pending,
anticipatory pension cannot be sanctioned; but sanction of provisional pension
should be considered in such cases.
[Circular Memo No.10074/762/Pen.I/84-1, dated 12-7-1984 of Finance
and Planning (FW-Pen.I) Department.]
52. Provisional pension where departmental or judicial
proceeding may be pending :-
(1) (a) In respect of a Government servant referred to in sub-rule (4) of
Rule 9, the Audit Officer/Head of Office shall pay the provisional pension not
1. The note was added by G.O.Ms.No.787, Finance (FW.Pen.I) Dept. dt 13-9-2002.
2. The bracketed portion was substituted for Pay & Accounts Officer by G.O.Ms.No. 79
Finance (Pen-I) Dept, dt. 5-2-2003.
R - 52 135
exceeding the maximum pension which would have been admissible on the
basis of qualifying service up to the date of retirement of the Government
servant, or if he was under suspension on the date of retirement, up to the
date immediately preceding the date on which he was placed under
suspension.
(b) The provisional pension shall be paid by the Audit Officer/Head of
Office during the period commencing from the date of retirement to the date
on which, upon the conclusion of the departmental or judicial proceedings,
final orders are passed by the competent authority.
[(c) No gratuity shall be paid to the Government servant until the
1
conclusion of the departmental or judicial proceedings and issue of final orders
:
Provided that where departmental proceedings have been instituted
under Rule 9 of Andhra Pradesh Civil Services (Control Classification and
Appeal) Rules, 1991, for imposing any of the penalties specified in clauses
(i), (ii) and (iv) of Rule 9 of the said rules, except the cases falling under sub-
rule (2) of Rule 22 of the said rules, the payment of gratuity shall be authorised
to be paid to the Government servant.]
[Provided further that not withstanding anything contained in clauses
2
(a), (b) and (c) of sub-rule (1) above, where a conclusion has been reached
that a portion of pension only should be with held or with drawn and the
retirement gratuity remains uneffected in the contemplated final orders, the
retirement gratuity can be released upto 80%]
(2) Payment of provisional pension made under sub-rule (1) shall be
adjusted against final retirement benefits sanctioned to such Government
servant upon conclusion of such proceedings but no recovery shall be made
where the pension finally sanctioned is less than the provisional pension or
the pension is reduced or withheld either permanently or for a specified period.
*(3) Nothing contained in this rule shall prejudice the operation of Rule
6 when final pension is sanctioned upon the conclusion of the departmental
or judicial proceedings.
1. Sub clause (c) was substituted by G.O.Ms.No.302, Fin. & Plg. (FW:Pen.I) Dept., dt. 30.8.1994.
2. Further proviso under clause (c) of sub-rule (1) of Rule 52 was introduced by
G.O.Ms.No.227, Fin & Plg (FW.Pen-I) Dept., dt. 10-10-95
* The rule 6 referred in sub-rule (3) is however omitted by G.O.Ms.90 F&P (FW.Pen-I) Dept.,
dt. 25-5-98 w.e.f. 25-5-98.
R - 52 136
Executive Instructions
(i) Settlement of Pensionary benefits in the case of employees
retired while under suspension:-
A Government servant who attains the age of superannuation while
under suspension should be allowed to retire on the due date of
superannuation. But pensionary benefits can not be settled until the conclusion
of the enquiry or disposal of charges.
[G.O. Ms. No.64, Finance and Planning (FW-Pen.I) Dept., dated 1-3-
1979 and UO Note No.235/Ser.C/83-1, dated 26-2-1983 of General
Administration Department, communicated with Endt. No.7431/215/Adm.II/
83, dated 7-3-1983 of Finance and Planning (FW-Admn.II) Department.]
(ii) Procedure for the sanction of Provisional Pension:-
(a) In case where charges are pending, the department shall send
pension papers to the Accountant General with such mention and with a
request for only indicating the quantum of pension that would be admissible,
with the same not to be released till further orders. The Accountant General
may, then, verify the pensionary benefits admissible and indicate the pension,
whereupon, the Head of the Department may intimate the quantum of
provisional pension it recommends for payment so that Government may
consider sanction of Provisional Pension. On its sanction, the Accountant
General shall arrange for issue of Provisional Pension Payment Orders.
[G.M. No.021383/961/PSC.I/83-1, dated 8-6-1983 of Finance and
Planning (FW-PSC.I) Department.)
(b) Pension sanctioning authorities are competent to sanction provisional
pension to the non-gazetted officers. It shall be sanctioned by the Government
in the case of Gazetted Officers. Only provisional pension is payable in cases
where departmental/judicial proceedings are pending. No gratuity is payable
until the conclusion of such proceedings. While forwarding the pension papers
in such cases, it should be mentioned in the forwarding letter that
departmental/judicial proceedings are pending and that only provisional pension
has to be released. Sanction order of the competent authority for provisional
pension should also be sent alongwith the proposals for the release of
provisional pension.
If the above instructions are not followed and if the fact of pendency of
departmental/judicial proceedings is not mentioned in the sanction order and
in the forwarding letter, the Accountant General will be at liberty to release full
R - 52 137
pensionary benefits presuming the sanction. In case of pendency of any
disciplinary proceedings against any official, the departments should inform
the Accountant General prior to the date of retirement of the official that
pensionary benefits should not be released.
[Circular Memo No.12437-A/112/PSC/A/88, dated 23-7-1988 of Finance
& Planning (FW-PSC) Department]
(iii) Minimum Provisional Pension:-
The Provisional Pension to be sanctioned under Rule 52(1)(a) of the
Andhra Pradesh Revised Pension Rules, 1980, shall not be less than 75% of
the normal pension entitlement.
[Circular Memo No.979-B/5/A2/Pen.I/94, dated 2-2-1994 of Finance &
Planning (FW-Pen.) department]
(iv) Procedure to be followed in cases where pension has to be
either stopped or cut, after forwarding the pension papers:-
The pension Sanctioning Authorities have to follow the following
instructions in cases where pension has to be either stopped or cut, after
forwarding the pension papers.
(i) All important orders issued by the Departments of Secretariat
regarding stoppage of pension or cut in pension may be sent
to the Accountant General (A&E) as well as to the Deputy
Accountant General (Pensions) by name and delivered in their
peshis through a special messenger.
(ii) In respect of such orders issued from the Districts, the same
may be sent in the name of Accountant General (A&E), Deputy
Accountant General (Pensions) either by registered post or
through Special Messenger.
(iii) Copies of orders of stoppage/cut in pension may also be sent
to the concerned Treasury Officer/Pension Payment Officer,
for withholding the payment of pensionary benefits pending
receipt of formal instructions from Accountant General, Andhra
Pradesh.
(iv) All the Correspondence relating to pension may be marked to
Accountant General (A&E).
R - 53, 54, 55 138
[Circular Memo No.33764-A/55/PSC/93, dated 15-10-1993 of Finance and
Planning (FW-PSC) Department]
53. Interpretation :-
Where any doubt arises as to the interpretation of these rules, it shall
be referred to the Government in the Finance and Planning (FW) Department
for decision.
54. Power to relax :-
Where Government is satisfied that the operation of any of these rules
causes undue hardship in any particular case, Government may, by order for
reasons to be recorded in writing, dispense with or relax the requirements of
that rule to such extent and subject to such exceptions and conditions as it
may consider necessary for dealing with the case in a just and equitable
manner:
Provided that no such order shall be made except with the concurrence
of the Finance and Planning (FW) Department.
55. Repeal and saving :-
(1) On the commencement of these rules, every rule, regulation or
order in force immediately before such commencement shall, insofar as it
provides for any of the matters contained in these rules, cease to operate.
(2) Notwithstanding such ceaser of operation:-
(a)(i) Every nomination for the payment of retirement gratuity, or of
non-contributory family pension,
(ii) Every form regarding the details of family of a Government
servant for the purpose of contributory family pension, and
(iii) Every formal application for the sanction of pension, which a
Government servant had made or given under the existing rules
shall be deemed to have been made or given under the
corresponding provisions of these rules.
(b) Any nomination for the payment of retirement gratuity or of
non-contributory family pension, any form regarding the details
of family of a Government servant for the purpose of
R - 55 139
contributory family pension or any formal application for the
sanction of pension, required to be made or given by a
Government servant under the existing rule but not made or
given before the commencement of these rules shall be made
or given after such commencement in accordance with the
provisions of these rules;
(c) Any case which pertains to sanction of pension to a Government
servant who had retired before the commencement of these
rules and is pending before such commencement shall be
disposed of in accordance with the provisions of the existing
rule as if these rules had not been made;
(d) Any case which pertains to sanction of retirement gratuity and
family pension to the family of a deceased Government servant
or of a deceased pensioner and is pending before the
commencement of these rules shall be disposed of in
accordance with the provisions of the existing rule as if these
rules had not been made;
(e) Subject to the provisions of clauses (c) and (d), anything done
or any action taken under the existing rule shall be deemed to
have been done or taken under the corresponding provisions
of these rules.
Part II
Special Provisions applicable to Government employees retiring
between the period 1st April, 1978 and 28th October, 1979
Government servants holding pensionable posts on 31st March, 1978
and who retired between 1st April 1978 and 28th October, 1979 on
superannuation at the age as provided in the Fundamental Rules as amended
from time to time 1[or otherwise] and were governed by the Andhra Pradesh
Liberalised Pension Rules, Revised Pension Rules, 1951, old Pension Rules
in the Hyderabad Civil Service Regulations and the Andhra Pradesh Family
Pension Rules of 1964, shall continue to be governed for purposes of pension,
retirement gratuity and family pension by the rules by which they were governed
as on 31st March, 1978 except that the quantum of pension, retirement gratuity
and family pension shall be at the rates given in this part of these rules.
1. These words were inserted by G.O.Ms.No.237, Finance and Planning (FW.Pen.I) Depart-
ment, dated 25.7.1980.
R - 55, 56 140
1
[Members of the State Higher Judicial Service who retired on
superannuation at the prescribed age between 1st April, 1978 and 28th
October, 1979 and are governed by the All India Services (Death-cum-
Retirement Benefits) Rules, 1958, shall continue to be governed for the
purposes of pension, retirement gratuity and family pension by the rules by
which they were governed as on 31st March 1978, except that the quantum
of pension, retirement gratuity and family pension shall be at the rates given
in this part of these rules.]
56. (a) Option :-
A Government servant to whom these rules apply and who holds a
pensionable post under Government on 31st March, 1978 on regular basis
and is governed by the CSRs/HCS Rs/RPRs.1951/LP Rs.1961 or the benefits
of drawing pension under the old Pension Rules, under CS Rs./HCS Rs.
reduced by the pension equivalent of retirement gratuity admissible under
APLP Rs.1961 and receives in lieu of this reduction the retirement
gratuity under APLPRs.1961 as the case may be, and APFP Rules of 1964
shall exercise an option to continue under the Pension Rules by which he is
governed on 31st March, 1978 or to come over to the rules by which he is
governed on 31st March, 1978 as modified by these rules in part II of Revised
Pension Rules of 1980 within three months from the date of receipt of intimation
from the Head of Office/Department to exercise the option.
The option shall be exercised in the appended form. Government
servants failing to opt shall be deemed to have elected to continue to remain
in the Pension Rules by which they were governed on 31st March, 1978.
(b) In the case of Government servants who died while in service/after
retirement between 1st April, 1978 and 28th October, 1979 the eligible member
(s) of the family of the deceased shall be entitled to exercise option as per
sub-clause (a) of this rule within three months from the date of receipt of
intimation from the Head of Office/Department to exercise the option. Where
such option is not exercised by the eligible member (s) of the family of the
deceased Government servant, within the period specified above, the
pensionary benefits which may be most beneficial to the heirs under the
pension rules, applicable to the Government servant on the date of retirement/
death shall be applied and pensionary benefits sanctioned accordingly.
1. This para was added by G.O.Ms.No.105, Finance and Planning (FW.Pen.I)Department,
dated 19.3.1983 with effect from 1.4.1978.
R - 56, 57 141
Executive Instructions
There is no objection to extend the benefit of Part-II of Andhra Pradesh
Revised Pension Rules, 1980, to the pensioners who retired between 1-4-
1978 to 28-10-1979 without insisting any specific option to avoid delay in the
settlement of such pension cases.
[Government’s Letter No.39516/1282/Pen.I/86, dt 27-3-1987 of Finance
and Planning (FW:Pen.I) Dept., to the Accountant General Andhra Pradesh)
57. (1) Amount of pension :-
In the case of a Government servant retiring in accordance with the
provisions of these rules before completing qualifying service of ten years,
the amount of service gratuity shall be the appropriate amount as set out
below, namely:-
Completed six monthly
periods of qualifying service Scale of service gratuity
(1) (2)
(A) Gratuity
1. 1/2 Month’s emoluments
2. 1 do
3. 1 1/2 do
4. 2. do
5. 2 1/2 do
6. 3 do
7. 3 1/2 do
8. 4 do
9. 4 3/8 do
10. 4 3/4 do
11. 5 1/8 do
12. 5 1/2 do
13. 5 7/8 do
14. 6 1/4 do
15. 6 5/8 do
16. 7 do
17. 7 3/8 do
18. 7 3/4 do
19. 8 1/8 do
R - 57 142
[ Explanation :-
1
For purpose of working out average emoluments in order to compute
the pension admissible:
(i) in cases where the 10 months’ period for assessing the
average emoluments happens to cover any period preceding
the 1st April 1978, the pay drawn by the employee in the Revised
Pay Scales of 1974 and the Dearness Allowance admissible
at the rates in force on 31st March, 1978, appropriate to that
pay shall be the pay for purposes of calculating the average
emoluments; and
(ii) in cases where a person had drawn pay in the Revised Pay
Scales of 1974 during any part of the period of 10 months
immediately preceding the date of retirement, for such period
during which pay in the Revised Pay Scales 1974 is drawn,
pay for purposes of average emoluments shall be the basic
pay drawn from time to time during the said period plus the
Dearness Allowance appropriate to that basic pay at the rates
in force on the 1st April, 1978]
(2) In the case of a Government servant retiring in accordance
with the provisions of these rules after completing qualifying
service of not less than ten years, the amount of pension shall
be the appropriate amount as set out below, namely:-
Completed six monthly
periods of qualifying service Scale of Pension
(1) (2)
(B) Pension
20. 10/60ths of average emoluments
21. 10 1/2/60 do
22. 11/60 do
23. 11 1/2/60 do
24. 12/60 do
25. 12 1/2/60 do
1. This explanation was added by G.O.Ms.No.237, Finance and Planning (FW.Pen.I) Depart-
ment, dated 25.7.80.
R - 57, 58 143
26. 13/60 do
27. 13 1/2/60 do
28. 14/60 do
29. 14 1/2/60 do
30. 15/60 do
31. 15 1/2/60 do
32. 16/60 do
33. 16 1/2/60 do
34. 17/60 do
35. 17 1/2/60 do
36. 18/60 do
37. 18 1/2/60 do
38. 19/60 do
39. 19 1/2/60 do
40. 20/60 do
41. 20 1/2/60 do
42. 21/60 do
43. 21 1/2/60 do
44. 22/60 do
45. 22 1/2/60 do
46. 23/60 do
47. 23 1/2/60 do
48. 24/60 do
49. 24 1/2/60 do
50. 25/60 do
51. 25 1/2/60 do
52. 26/60 do
53. 26 1/260 do
54. 27/60 do
55. 27 1/2/60 do
56. 28/60 do
57. 28 1/2/60 do
58. 29/60 do
59. 29 1/2/60 do
60. 30/60 do
58. (1)(a) Retirement Gratuity :-
A Government servant, who has completed five years’ qualifying
service and has become eligible for service gratuity or pension shall, on his
R - 58 144
retirement, be granted retirement gratuity equal to one third of his emoluments
for each completed six monthly period of qualifying service, subject to a
maximum of 20 times the emoluments or thirty thousand Rupees whichever
is less.
(b) If a Government servant dies while in service after completing
five years’ qualifying service, the amount of retirement gratuity
shall be equal to 12 times of his emoluments or the amount
determined under clause (a), whichever is higher:
Provided that the amount of retirement gratuity payable under
this rule shall, in no case, exceed thirty thousand rupees.
1
[(2) Interest shall be allowed on delayed payment of Retirement
Gratuity as prescribed from time to time subject to the following
conditions, namely:-
(i) the sanction of Government in the administrative department
concerned should be obtained with the concurrence of the
Finance Department for payment of interest in every case,
explaining the reasons for the delay in the payment of gratuity.
In all cases where interest has to be paid to a retired
Government servant under this sub rule action should be taken
against the officer responsible for the delay in sanctioning the
gratuity.
(ii) where disciplinary or judicial proceedings against a
Government servant are pending on the date of his retirement
provisional pension is authorised under Article 351-B of the
Andhra Pradesh Pension Code Volume-I/Rule 52 of Andhra
Pradesh Revised Pension Rules, 1980. No gratuity is paid in
such cases until the conclusion of the proceedings and issue
of final orders thereon. The gratuity, if allowed, to be drawn by
the competent authority on conclusions of the proceedings will
be deemed to have fallen due on the date of issue of final orders
by the competent authority in such proceedings.
(iii) these orders shall not apply to arrears of gratuity which may
become due as a result of enhancement of the emoluments
after retirement or liberalisation in the pension rules, from a
date prior to the date of retirement of the Government servant;
and
1. Sub-rule (2) was inserted by G.O.Ms.No.185, Finance and Planning (FW.Pen.I) Department,
dated 9.11.1992.
R - 59 145
(iv) interest will be allowed only where it is clearly established that
the payment of Retirement Gratuity was delayed on account
of administrative lapse or for reasons beyond the control of the
Government servant concerned.]
59. Family Pension :-
(1) The family of the deceased shall be entitled to a monthly family
pension at 30% of pay last drawn without any maximum limit.
(2)(a)(i) Where a Government servant dies while in service after having
rendered not less than seven years continuous service, the
rate of Family pension payable to the family shall be equal to
50% of the pay last drawn and the amount so admissible shall
be payable from the date following the date of death of the
Government servant for a period of seven years or till the date
on which the Government servant would have reached the age
of sixty five years had he remained alive; whichever is earlier;
and
(2)(a)(ii) In the event of death of a Government servant, after retirement,
the Family pension as determined under sub-clause (i) shall
be payable for a period of seven years, or for a period up to the
date on which the retired deceased Government servant would
have attained the age of 65 years had he survived whichever
is less:
Provided that in no case the amount of Family pension determined
under this clause shall exceed the pension sanctioned on retirement from
Government service:
Provided further that where the amount of pension sanctioned on
retirement is less than the family pension admissible under sub-rule (1), the
amount of family pension determined under this clause shall be limited to the
amount of family pension admissible under sub-rule (1), and
(b) After the expiry of the period referred to in sub-clause (a), the
family, in receipt of Family pension under that clause shall be
entitled to family pension at the rate admissible under sub-rule
(1).
(3) In case both wife and husband are Government servants and
are governed by the provisions of these rules and one of them
R - 59 146
dies while in service or after retirement, the family pension in
respect of the deceased shall become payable to the surviving
husband or wife and in the event of death of the husband /wife,
the surviving child or children shall be granted the two family
pensions in respect of the deceased parents, subject to the
limits specified below, namely:-
(a)(i) if the surviving child or children is or are eligible to draw two
Family pensions at the rate mentioned in sub-rule (2), the
amount of both the pensions shall be limited to 1[five thousand
one hundred and ninety rupees] per mensum.
(ii) if one of the family pensions ceases to be payable at the rate
mentioned in sub-rule (2), and in lieu thereof the pension at
the rate mentioned in sub-rule (1) becomes payable, the amount
of both the pensions shall also be limited to 1[five thousand
one hundred and ninety rupees] per mensum.
(b) if both the Family pensions are payable at the rates mentioned
in sub-rule (1), the amount of two pensions shall be limited to
1
[five thousand one hundred and ninety rupees] per mensum.
Executive Instructions
Revisions of Pension of pensioners retired/died prior to
1-4-1978:-
Detailed orders were issued in the following GOs to revise the pensions
of all State Government Pensioners who were governed by the Revised
Pension Rules of 1951 of Ex-Hyderabad State, A.P. LP.Rs.1961, & A.P. G.S.
Family Pension Rules, 1964, and who retired prior to 1-4-1978 on
superannuation, retiring, invalid or compensation pension.
(i) G.O. (P) No.143, Finance and Planning (FW:Pen.I)
Department, dated 30-3-1985.
(ii) G.O. Ms. No.155, Finance and Planning (FW:Pen.I)
Department, dated 17-4-1985.
1. The bracketed words were substituted by G.O.Ms.No.143 Fin & Plg (FW.Pen.I) Dept., dt.
3.6.95 w.e.f. 1.7.92 Earlier the limit was Rs. 1,375/- p.m.
R - 59 147
(iii) G.O. Ms.No. 236, Finance and Planning (FW:Pen.I)
Department, dated 24-6-1985.
(iv) G.O. Ms. No.255, Finance and Planning (FW-Pen.I)
Department, dated 11-7-1985.
(v) G.O. Ms. No.287, Finance and Planning (FW:Pen.I)
Department, dated 12-8-1985.
(vi) G.O. Ms. No.323, Finance and Planning (FW:Pen.I)
Department, dated 25-9-1985.
(vii) G.O. Ms. No.401, Finance and Planning (FW-PSC)
Department, dated 31-12-1985.
(viii) G.O. Ms. No.112, Finance and Planning (FW-PSC.I)
Department, dated 2-4-1986.
(ix) G.O. Ms. No.247, Finance and Planning (FW-PSC.I)
Department, dated 30-8-1986.
(x) G.O. Ms. No.298, Finance and Planning (FW-Pen.II)
Department, dated 28-11-1986.
(xi) G.O. Ms. No.304, Finance and Planning (FW-Pen.II)
Department, dated 11-12-1986.
(xii) G.O. Ms. No.42, Finance and Planning (FW-Pen.II) Department,
dated 20-2-1987.
(xiii) G.O. Ms. No.55, Finance and Planning (FW-Pen.I) Department,
dated 7-3-1987.
(xiv) G.O. Ms. No.118, Finance and Planning (FW-Pen.I)
Department, dated 25-4-1987.
R - 59 148
Annexure - I
Form for exercising option under the Andhra Pradesh Revised
Pension Rules of 1980
(See Rule 3)
‘A’
* (Applicable to those who retired or died in harness on or after
29.10.1979 (Refer Rule 3 - Part-I)
I ........................................................................ holding the post of
.................................................................. in the office of ....................................
do hereby elect to come under the Andhra Pradesh Revised Pension Rules
of 1980/to remain under the Pension Rules applicable to me on 28.10.1979.
‘B’
(Applicable to those who retired or died in harness in between 1.4.1978
and 28.10.1979 (Refer Rule 56 Part.II))
*I ............................................................................ holding the post of
......................................................................... in the office of
....................................................................... do hereby elect to come under
the Andhra Pradesh Revised Pension Rules 1980/ elect to continue to be
governed by the Pension Rules applicable to me as on 31.3.1978.
The option hereby exercised is final and will not be modified.
Date : ........................... Signature : ......................................
Station :........................... Name : ..........................................
Designation : ..................................
Office in which
employed : ....................................
‘Attested’
Head of the Office/Department
* To be scored out if not applicable.
R - 59 149
Annexure - II
Form of application for seeking permission to accept
1
commerical employment
(See rule 10(1)
1. Name of the Office (in block letters) :
2. Date of retirement :
3. Particulars of the Department/Office in which the Officer served during the
last 5 years preceding retirement (with duration) :
Name of the Department Office Post held Duration
From To
4. Post held at the time of retirement and the
period for which held :
5. Pay scale of the post and pay drawn by
the officer at the time of retirement :
6. Pensionary benefits :
Expected Commutation, if any, Gratuity, if any
Pension should be mentioned
sanctioned
7. Details regarding Commercial employment proposed
to be taken up :
(a) Name of the Firm/Company/
Co-operative Society etc., :
(b) Products being manufactured by the
firm/type of business carried out by
the firm etc., :
(c) Whether the official had, during his
official career, any dealings with the
firm etc., :
R - 59 150
(d) Duration and nature of the official
dealing with the firm :
(e) Name of job/post offered :
(f) Whether post was advertised, if not,
how was offer made (attach newspaper
cutting of the advertisement and a copy
of the offer of appointment, if any) :
(g) Description of the duties of the job/post :
(h) Remuneration offered for the job/post :
(i) If proposing to set up a practice, indicate :
(a) Professional qualifications in the
field of practice :
(b) nature of proposed practice :
8. Any information which the applicant desired
to furnish in support of his request :
9. Declaration :
I hereby declare that:
(i) the employment which I propose to take up will not bring me
into conflict with Government;
(ii) my commercial duties will not be such that my previous official
position or knowledge or experience under Government could
be used to give my proposed employer an unfair advantage;
and
(iii) my commercial duties will not involve liaison of contract with
Government Departments.
Dated : Signature of the applicant
Address :
1. This form was inserted by G.O.Ms.No.372, Finance and Planning (FW.Pen.I)
Department, dated 2.12.1985.
151
APPENDIX - I
PROCEDURE FOR PROCESSING OF PENSION CASES
1.Preparation of list of Government Servants due for retirement
(a) Every Head of Department/Head of an office shall have the list of
all Government servants due to retire on attaining the age of superannuation
during the next 18 months prepared once in every 6 months i.e.., on the 1st
January and 1st July each year covering both gazetted, non-gazetted and
last grade Government servants and forward this list to the Audit Officer /
Pension verifying Authority concerned not later than the 31st January and the
31st July, as the case may be, of that year.
(b) In the case of Government servants retiring for reasons other than
superannuation, the Head of the Department / Head of the Office shall promptly
inform the Audit Officer / Pension Verifying Authority as soon as the impend-
ing retirement becomes known to him.
2. Submission of formal application for pension
(a) Every Government servant shall submit, the following forms duly
filled in, 18 months in advance to the date of his actual or antici-
pated retirement. However, in cases where the date of retirement
cannot be forseen 18 months in advance, the forms shall be sub-
mitted immediately after the date of retirement is settled.
1. Application form in Part-I In duplicate
(it includes application for
commutation of Pension,
if required)
2. Nomination form In triplicate
( A single nomination form for
(i) Retirement Gratuity
(ii) Life time arrears of service pension
(iii) Death relief &
(iv) Commuted value of pension)
3. List of family members In duplicate
4. Declaration of non-receipt of any
other pension In duplicate
5. Descriptive rolls of the Pensioner i.e.
Photo, Specimen signature/Left hand
APNDIX - I 152
finger impressions and personal
identification mark In quadruplicate
6. Joint photo with spouse together with
the descriptive rolls of the spouse In quadruplicate
(b) In the case of death of the Government servant while in
service, the following forms have to be submitted by the
eligible family pension beneficiary.
1. Application form for Family Pension
& Retirement Gratuity (Part-I) In duplicate
2. Copy of death certificate In duplicate
3. List of family members In duplicate
4. Declaration of non-receipt of any
other pension In duplicate
5. Descriptive rolls i.e. specimen signatures/
left hand finger impression, photo and
identification marks In quadruplicate
(c) The above forms shall be arranged to be supplied to the retiring
employees / families of the deceased Government servant free of
cost.
(d) The forms referred to in (a) & (b) above should be in the pre-
scribed proformae which are annexed to these instructions.
[G.O.Ms.No.263, F&P (FW-PSC) Dept., dt. 23.11.1998]
3. Verification of Service Particulars
(a) As service register is a vital record for pension verification, the
concerned Heads of Offices shall personally ensure that the ser-
vice particulars are duly entered in the service registers and
are always kept up to date. The following documents should
invariably be attached to the Service Register.
1. List of family members duly certified by competent authority.
2. Option to various pension rules exercised from time to time duly
countersigned by the competent authority.
3. Option to pay scales exercised from time to time duly counter-
signed by the competent authority.
APNDIX - I 153
4. Nomination form.
(b) Every Head of Office shall as soon as the Government em-
ployee (Other than Class-IV & other low paid employees) completes
25 years of service, forward the Service Book to the Accountant
General, Andhra Pradesh, for verification of the service particulars
and have a certificate recorded in the Service Book to the effect
that the service upto the specified date (date should be specified
by the Accountant General) has been accepted in audit for pur-
pose of Pension.
In the case of Class-IV and other low paid employees, the verification shall
be done by the Head of the Office / Head of the Department since the verifi-
cation of pension in these cases had been taken out of the purview of the
Accountant General.
(c) The Head of the Office shall review the service register of the
retiring Government servant, two years before the date of retire-
ment of the Government servant, to satisfy himself that the service
registers are completed in all respects and the certificates of veri-
fication are recorded there in for the entire service.
(d) In respect of unverified portion of service, if any, the Head of Office
shall arrange to verify the same with reference to Pay Bills / Acquit-
tance Rolls.
(e) If any portion of service rendered by the Government servant is not
capable of being verified as above, an affidavit shall be called for
from the employee duly supported by collateral evidence of con-
temporary employees. The affidavit should be scrutinised and ac-
cepted by the Head of the Office in the case of non-gazetted offic-
ers and by the Head of the Department in the case of Gazetted
Officers after due verification and necessary entries in this
regard should be made in the Service Register.
(f) If the date of appointment is not recorded in the service register, the
Head of Office/ Department shall get it established with reference to
direct in dependent evidence.
(g) If any portion of service rendered by a Government servant is not
capable of being verified in the manner specified above, the Head of
the Department concerned may issue a certificate to the effect that
the Government servant was in service during the relevant period
and was not on extra-ordinary leave or under suspension. This cer-
tificate may be issued on the basis of any collateral evidence and
APNDIX - I 154
after obtaining from the Government servant in writing, a declara-
tion, that he had, in fact rendered that period of service. He should,
at the foot of the statement, make and subscribe to a declaration as
to the truth of that statement and should in support of such
declaration, produce all documentary evidence and furnish all infor-
mation which is in his power to produce or furnish.
(h) In cases where the service register itself is lost or is not trace-
able, once the date of appointment is established with reference to
direct independent evidence, an affidavit given by the employee in
respect of his service duly supported by collateral evidence of
contemporary employees shall be accepted.
[G.O.Ms.No.224, Fin & Plg (FW:Pen.I) Dept., dt 28.8.1982]
(i) Heads of Offices in respect of non-gazetted officers and Heads of
Departments in respect of Gazetted Officers shall be person-
ally held responsible for any omission in the verification of
service or any other entries in the Service register for the entire
period of service of a Government servant.
(j) In the case of sanction of family pension to the families of Govern-
ment employees who died on or after reorganisation of the States,
in whose cases records were lost due to floods or otherwise, it
would be sufficient, if an applicant produces collateral evidence
about the deceased employee’s service or if the number of the
P.P.O. of the deceased pensioner is mentioned in the application.
In such cases, family pension has to be sanctioned from the date
of issue of the order based on the affidavit filed by a contempo-
rary or co-pensioner before the Notary Public. If the number of
P.P.O. is indicated in the application, it can be taken, after due veri-
fication of P.P.O. that the claim is bonafide one. However, if no
particulars are available either in the application of the appli-
cant or with the concerned department for verification,
the claim may be rejected straightaway.
These instructions are applicable in case of pensioners and family
pensioners and employees who retired/ died before 1964 and also in case of
employees whose service records are destroyed not on account of their fault,
but on account of floods, fire etc., even subsequent to 1964.
[Circular Memo.No.02663-A1/37/A/Pen.I, dt. 22.3.1994 of Finance & Planning
(FW:Pen.I) Department]
(k) Heads of Offices in respect of non-gazetted officers and Heads of
APNDIX - I 155
Departments in respect of Gazetted Officers shall be personally
held responsible for any omissions in the verification of services
or any other entries in the Service Register for the entire period of
service of a Government servant.
(l) (i) In the case of Government employees/Local body employ-
ees already retired from service prior to 5.5.76, who are initially
appointed or are absorbed after attainment of maximum age pre-
scribed for initial appointment, it was ordered that the age rule
may be presumed to be relaxed.
[G.O.Ms.No.184, F&P (FW.Pen.I) Dept., dt. 5.5.1976]
(ii) The orders issued in G.O.Ms.No.184, Fin & Plg (FW.Pen.I) De-
partment., dt. 5.5.1976, are extended to all cases to avoid hard-
ship caused due to delay in settlement of pension cases. It is also
clarified that the age at appointment can be delinked from the
finalisation of pension.
[Circular Memo No.9056-E/267/A2/Pen-I/91, dt. 10.1.92 Fin & Plg (FW.Pen.I)
Department]
(m) In the case of Class-IV employees, and other low paid employ-
ees like Police Constable, Head Constables, Excise Constables
and Forest Guards, etc., detailed verification of service particulars
to arrive at the qualifying service of retiring employees of these
categories is not necessary. The entries in the Service Book as
they are should be accepted without any further scrutiny. The date
of birth, the date of appointment and the date of retirement as en-
tered in the service book should be accepted and the qualifying
service worked out on that basis excluding :
(i) period specifically entered in the service book as non-quali-
fying,
(ii) interruptions in service which are automatically condoned,
(iii) suspensions adjudged as penalty; and
(iv) extra-ordinary leave in excess of 3 years granted on other than
medical certificate, for prosecuting higher scientific and technical
studies and due to his inability to join or rejoin duty on account of
civil commotion.
Where there is no entry as to whether a particular period of suspen-
sion or extra-ordinary leave counts for pension or not, that period will auto-
APNDIX - I 156
matically be taken as qualifying service in the absence of any orders to the
contrary subject to the limit applicable to extra-ordinary leave. Therefore, in
Part-II of the form for assessing Pension & Gratuity, the date of entry into
service, the date of retirement and the periods not counted for pension should
be shown. No other verification of the service particulars need be made in
the case of these low paid employees.
[G.O.Ms.No.103 Fin & Plg (FW-PSC IV) Dept., dt. 6.4.79]
4. Forms
The forms for pension were originally simplified in G.O.Ms.No.356,
Fin & Plg (FW.PSC) Dept., dt. 28.11.1989 and they were further simplified in
G.O.Ms.No.263 Fin & Plg (FW.PSC) Dept., dt. 23.11.98. The following are
the simplified forms.
A. Service Pension :
1. Form of application for Pension, Gratuity / Commutation Part-I.
2. Nomination.
3. Declaration regarding receipt/non-receipt of any other
pension.
4. Descriptive rolls of the Pensioner and Family Pension
beneficiary.
(a) Photos - Single & Joint photo
(b) Specimen signatures / Left Hand finger impressions.
(c) Personal identification marks.
5. Form for assessing Pension & Gratuity - Part -II
6. Forwarding Form.
The proforma of the above forms are annexed to this appendix.
5. Preparation of Pension Papers
(a) The Head of the Office shall send the prescribed application form
for pension to the retiring Government servant 18 months in ad-
vance of the date of retirement with instructions to submit the
forms within two months.
(b) It is the responsibility of the Head of the Office to prepare the pen-
sion papers of an employee due to retire from service. The respon-
APNDIX - I 157
sibility of the employee is restricted only to submission of for-
mal application for pension, descriptive rolls, list of family mem-
bers and any other declaration / certificates that may be prescribed
from time to time. Preparation of the pension papers, calculation
of average emoluments, working out the pension, retirement gra-
tuity and family pension admissible is the responsibility of the
Head of the Office and the pensioner is in no way responsible for
preparation of these papers.
(c) Every Head of the Department / Head of the Office shall undertake
the work of preparing pension papers in Part-II of the form i.e. “form
for assessing Pension & Gratuity, 6 months before the date on
which a Government servant is due to retire on superannuation
after verifying the service particulars, dues position etc. during
the preceding 12 months. This work shall not be delayed till the
Government servant has actually submitted the application for pen-
sion. Even in cases where the application for pension along
with the descriptive rolls is not received from the retiring Govern-
ment servant, the other pension papers shall be prepared and
finalised by the Head of the Office and forwarded to the Pension
sanctioning authority, when he is not himself the authority com-
petent to sanction pension.
(d) Once the pension has been verified by the verifying authority, the
release of pension depends upon the submission of the pension
papers required, by the pensioner himself. Unless the pensioner
furnishes the pension papers, the pension shall not be released
and the pensioner himself shall be solely responsible for delay on
this account.
6. Procedure for processing of Pension papers
(a) The existing rules provide for the processing and sending the pen-
sion papers to the Accountant General/ Audit Officer, Local Funds
six months before the known date of retirement. The process of
scrutiny of Pension papers should be completed twelve
months in advance from the date of retirement. Immediately,
any affidavits or information required from the employee should be
called for and secured within a period of twelve months and in this
period the determination of the qualifying service, calculation of
average emoluments and determination of the admissible pension
and gratuity should also be completed. The pension paper should
APNDIX - I 158
be sent to the officer responsible for verification six months before
the date of retirement.
(b) With regard to the question as to by which pension rules a particu-
lar employee is governed is has to be decided by the option exer-
cised by the employee. If no option is given by an employee, his
case may be finalised with reference to the rule by which he is
governed on the date on which he retires.
7. No dues certificate
(a) The Head of the office in respect of non-gazetted officers and Head
of the department in respect of Gazetted officers are responsible
for correct assessment of dues payable by a Government servant
due for retirement. Action should be taken 2 years in advance to
the date of retirement of a Government servant to assess the
dues on account of :-
(i) Long term loans/advances like House Building Advance, con-
veyance advance including interest etc. and short term ad-
vances that may be outstanding on the date of retirement.
(ii) Government quarters occupied by the retiring Govern-
ment servant.
(iii) Overpayment of pay and allowances or leave salary etc.
(iv) Audit objections
(v) Stores/Godowns shortages/Misappropriations/Embezzle-
ment
(vi) Advance of leave salary
(vii) Advance salary on transfer
(viii) Telephone/Trunkcall charges
(b) With regard to the assessment of Government dues on account
of long term advances like House Building Advance, Conveyance
Advance etc the departments should take action to send de-
tailed particulars of recoveries against the loans advanced, to the
Accountant General and obtain his clearance about the settlement
of loan together with interest, where it has been completely repaid
or in other cases, a statement showing the balance still due on
that account, so as to be incorporated in the ‘No Dues certificate’.
APNDIX - I 159
(c) In so far as the dues on account of Government quarters occupied
by Government servants are concerned, all Heads of offices/de-
partments should notify the retirements of the officers to the Es-
tate Officer fairly in advance and obtain a ‘No Dues Certificate”
before issuing a ‘No Dues Certificate’ in respect of the retiring
employee. If the Head of Office/Department issues a ‘No dues
Certificate’ without consulting the Estate officer about the dues
on account of the Government quarters occupied by the retiring
Government servant, the Heads of Offices/Departments alone
shall be responsible for the dues which may remain unrecov-
ered from the terminal benefits.
(d) The ‘No dues certificate’ shall be served on the officer one year
before retirement.
(e) The ‘No dues certificate’ shall be sent to Accountant General,
Andhra Pradesh along with the pension papers six months in ad-
vance to the date of retirement.
(f) The dues to the Co-operative institutions can be recovered from
the pensionary benefits. But prior show cause notice has to be
issued to the pensioner or to the family members and their repre-
sentation, if any, has to be considered.
[G.O.Ms.No.466, Finance Department, dt. 3.11.1976 w.e.f. 1.11.1976]
8. Pension contribution
Non payment of pension contribution by the borrowing organisations,
where such payment is the responsibility of the borrowing organisations, in
respect of the employees whose services were lent on foreign service terms
& conditions shall not delay the settlement of pension claim of a retiring
employee. It is for the lending department to claim this in time.
9. Assessment of Pension and Retirement Gratuity
(a) Part-II(A) of the pension forms simplified in G.O.Ms.No.263 Fin &
Plg (FW.PSC) Dept., dt. 23.11.98, deals with the assessment of
Pensionary benefits to the retiring Government employe. This form
has to be prepared by the Head of the Office from which the Gov-
ernment servant retires/retired, in triplicate and has to be forwarded
to the Pension Sanctioning Authority (if he is not himself the
Pension Sanctioning Authority) in triplicate along with the docu-
ments received from the retiring Government employee/from the
beneficiary of the family pension.
APNDIX - I 160
(b) In the case of assessment of Family Pension/Retirement Gratu-
ity, Part-II of the form, has to be prepared by the Head of the Office
in respect of Non-gazetted Officers, and by the Head of the De-
partment in the case of Gazetted officers in triplicate.
10. Sanction of Pension
(a) The authorities competent to accord sanction for the pension are
as indicated below :
Sl.No. Category of employees Pension Sanction Authority
1. *(a) All Non-gazetted officers Head of the office
including class IV employees
*(b) The Head of the office who is a Next higher authority
Non-Gazetted officer who is Gazetted.
**(c) All Non-Gazetted officers Gazetted officer
including class IV employees in incharge of the adminis-
secretariat and Heads of Depart- tration of the office
ment. concerned.
**2 Initial gazetted category of the state Regional/Zonal officers
services. where such officers
exist, otherwise Head
of Department.
**3/*2 Gazetted officers in various depart- Head of the Department
ments (other than Secretariat Depart-
ments)
**4/*3 Head of the Department Government (i.e.)
**5/*4 Gazetted officers in all departments secretary of the concer-
of secretariat including Finance and ned department in the
Planning (FW) and Law department Secretariat.
*. The powers to sanction pension is delegated to the authorities indicated above
through G.O.Ms.No.262, F&P (PSC) Dept., dt 23-11-98.
** Modified orders delegation power to sanction of pension to the authorities indicated
above, and sub paras are renumbered issued by G.O.Ms.No.132 F&P (FW.PSC) Dept.,
dt 18-9-2000. The earlier delegation of powers issued by G.O.Ms.No.356 F&P (FW.Pen.I)
Dept., dt 28-11-89 were as follows :-
Category of employees Competent Authority
1. All Non-gazetted officers including Appointing authority
Class IV employees
2. Gazetted officers in the various Head of the Department
departments (other than Secretariat
deparments)
APNDIX - I 161
3. Head of the Department Government
4. Gazetted officers in all Departments Chief Secretary to Govt.
of Secretariat except Law & Finance &
Planning (Fin. Wing) Department.
5. Gazetted officers in Law Department Secretary to Government Law
of Secretariat. Department.
6. Gazetted officers in Finance & Principal Secretary to Government,
Planning (Fin.Wing) Department Fin & Plg (Fin. Wing) Department.
of Secretariat.
(b) The authorities competent to sanction the pension should accord
sanction for pensionary benefits by signing Part-II-(B) of the form
prescribed in G.O.Ms.No.263 Fin & Plg (FW.PSC) Dept.,
dt.23.11.1998 both in the case of Service Pension/Gratuity in re-
spect of a retiring Government Servant and in the case of Family
Pension/Gratuity in respect of the deceased Government servant.
(c) Separate sanction order indicating the amounts sanctioned under
Service Pension, Retirement Gratuity, Family Pension and com-
muted value of pension, is not necessary.
11. Forwarding of Pension papers
(a) (i) The Accountant General, Andhra Pradesh is the authority com-
petent to issue authorisation of Pensionary benefits to the employee
of the State. However the work of authorisation of pensionary ben-
efits in respect of Class-IV and other low paid employees i.e. Po-
lice constables, Head constables, Excise constables & Forest
guards etc., was entrusted to the Audit Officers of the Local Fund
Audit Department in each District and in the case of twin cities of
Hyderabad & Secunderabad to the Audit Officer working in the of-
fice of the Director of Local Fund Audit, Hyderabad, w.e.f. 1.6.1979.
[G.O.Ms.No.102, Fin & Plg (FW.Pen.I) Department, dt. 6.4.1979 and
G.O.Ms.No.133, Finance & Planning (FW.PSC) Department, dt.
24.5.88]
(ii) The work of authorisation of Pensionary benefits in respect of Class-
IV employees of Andhra Pradesh Guest house at New Delhi was
entrusted to the Pay & Accounts Officer, Andhra Pradesh Bhavan,
at New Delhi, w.e.f. 1.4.1990.
[G.O.Ms.No.280, Fin & Plg (FW.Pen.I) Department, dt. 2.9.1989]
(b) (i) The Pension Papers in respect of the retiring Government ser-
APNDIX - I 162
vants have to be forwarded to the Pension issuing Authority
viz. Accountant General, Andhra Pradesh/Local Fund Authorities
as the case may be, 6 months in advance to the date of retirement
alongwith the service book duly brought upto date together with the
part-I of the form submitted by the retiring Government servant,
nomination, list of family members, declaration, descriptive rolls, joint
photo, Part-II-(A) i.e. form for assessment of Pension & Gratuity,
Part-II-(B) i.e. sanction of pension, through the forwarding letter in
the form prescribed in G.O.Ms.No.263 Fin & Plg (FW.PSC) De-
partment, dt, 23.11.98. Immediately after the retirement of a Gov-
ernment servant, the Head of the office in respect of a non-gazet-
ted officer and Head of the Department in respect of a Gazet-
ted Officer shall send the last pay certificate to the Accountant
General, Andhra Pradesh/ Local Fund Authorities as the case may
be.
(ii) Similarly in the case of death of Government servant while in ser-
vice the family pension papers have to be forwarded to the Ac-
countant General, Andhra Pradesh /Local Fund Authorities, as
the case may be, immediately after the death of the Government
servant along with the service register of the deceased Govern-
ment servant, duly brought uptodate, Guardianship certificate in
respect of minors, Last pay certificate, death certificate and nomi-
nation for Gratuity, if any, filed by the deceased Government
servant, through a forwarding letter in the form prescribed in
G.O.Ms.No.263, Finance & Planning (FW.PSC) Dept, dt. 23.11.98.
12. Action to be taken to withhold or impose a cut in pension
after forwarding the pension papers
The pension sanctioning authorities have to follow the following in-
structions in cases where the pension has to be either stopped or cut, after
forwarding the pension papers.
(i) All the important orders issued by the Department of Secre-
tariat regarding stoppage of pension or cut in pension may be sent
to the Accountant General (A&E) as well as to the Deputy Ac-
countant General (Pensions) by name and delivered in their peshis
through a special messenger.
(ii) In respect of such orders issued from the Districts, the same may
be sent in the name of Accountant General (A&E) and Deputy Ac-
countant General (Pensions) either by Registered post or through
special messenger.
APNDIX - I 163
(iii) Copies of orders of stoppage/cut in pension may also be sent to
the concerned Treasury Officer/Pension Payment Officer for with-
holding the payment of Pensionary benefits pending receipt of for-
mal instructions from the Accountant General, Andhra Pradesh.
(iv) All the correspondence relating to pension may be marked to Ac-
countant General (A&E)
[Circular memo No.33764-A/55/PSC/93, dt. 15.10.1993 of Finance &
Planning (FW.Pen.I) Department]
Note : See also executive instruction No. (ii) under rule 9 and executive
instruction No (iv) under rule 52.
13. Action by the Pension Issuing Authority
(a) After the receipt of the pension papers from the Pension Sanc-
tioning Authority, the Pension issuing authority (i.e., the Accoun-
tant General, Andhra Pradesh/Local Fund Authorities) will
take action to authorise the pensionary benefits sufficiently early
so that the retiring Government servant will be able to get the Pen-
sionary benefits immediately after actual retirement.
(b) When once Part-II-(B) of the pension form was signed and sent,
the pension issuing authority has got authority to release the full
pensionary benefits unless he hears from the Pension sanctioning
authority either to withhold the pension in full or to effect any cut in
the pension before the employee actually retired.
(c) All the Pension sanctioning authorities should note that, if they
wish to get the service pension or gratuity of a retiring employee
withheld or to be released after imposing a cut, they should neces-
sarily inform the Pension Issuing Authority about it before the em-
ployee actually retires, as otherwise, the Pension Issuing Authority
will release full service Pension and Gratuity admissible under the
rules without waiting for any further specific sanction or issue of
a certificate by the Pension Sanctioning Authority. The Pension
Issuing Authority need not wait for the receipt of Last Pay Certifi-
cate. On the other hand, if there are no major recoveries or if the
Last Pay Certificate is not received, the Pension Issuing Authority
will withhold 10% of Retirement Gratuity or Rs.1000/, which-
ever is less. Even this withheld amount can be released by the
Pension Issuing Authority automatically on the expiry of 3 months
after retirement without any reference to the Pension Sanc-
tioning Authorities, if nothing is heard from Pension Sanctioning
APNDIX - I 164
Authority. Therefore, it is imperative that the Heads of Office/De-
partments/Pension Sanctioning Authorities, should communi-
cate to the Pension Issuing Authority, in advance to the actual
date of retirement of the Government servant, if there are any
circumstances necessitating withholding of release of pen-
sion and or Gratuity to the employee who retires and also
to communicate the amount due and recoverable from the re-
tirement gratuity failing which they alone shall be held respon-
sible for any loss which may be caused to Government.
14. Procedure to be followed to settle Gratuity and Family Pen-
sion in certain cases
A. In the case of employee dying while in service
(i) Retirement Gratuity :
If the deceased Government servant, on the date of death, has ren-
dered more than 5 years but less than 18 years of qualifying service and the
spell of last 5 years service has been verified and accepted by the head of the
Office/Department, the amount of retirement Gratuity shall be subject to a
minimum of *[9 times of his emoluments] as in Rule 46 (1) (b), of Andhra
Pradesh Revised Pension Rules 1980, where the verified accepted service
is less than 5 years of qualifying service, the amount of service gratuity shall
be as in Rule 46 (3) of Andhra Pradesh Revised Pension Rules 1980. If the
Government servant had rendered more than 18 years of service and the
entire service is not capable of being verified and accepted, but the service
for the last five years has been verified and accepted, the family of the de-
ceased Government servant shall be allowed, on provisional basis, gra-
tuity equal to *[9 times the emoluments]. Final amount of the gratuity shall be
determined by the Head of Office/Department on the acceptance and verifi-
cation of the entire spell of service which shall be done by the Head of
Office/Department within a period 6 months from the date on which the
authority for the payment of provisional gratuity was issued. The balance if
any, becoming payable as a result of determination of final amount of
Retirement Gratuity, shall then be authorised to the beneficiaries.
* Note :- Revised calculation of gratuity in the above cases w.e.f
30-1-99 is as follows :-
1/4 of pay last drawn for each completed six monthly periods
of 18 years is 9 times only as per [G.O.Ms.No.14, F&P
(FW.Pen.I) Dept., dt 30-1-99], the earlier provision was 12
times.
APNDIX - I 165
(ii) Family Pension :
Within one month of receipt of intimation of date of death of the Gov-
ernment servant, the amount of family pension shall be determined as indi-
cated below :
(a) The service and emoluments for the last years of service shall be
verified and accepted by the Head of Office/Department and the
family pension determined under Rule 50(2) of Andhra Pradesh
Revised Pension Rules 1980, if the deceased Government ser-
vant on the date of death had rendered more than one but less
than seven years of service.
(b) The service for the last seven years and emoluments for service
rendered in the last years shall be verified and accepted by the
Head of Office and the amount of family pension and the period for
which it is payable shall be determined under Rule 50 (3) of Andhra
Pradesh Revised Pension Rules 1980, if the deceased Govern-
ment servant on the date of death had rendered more than seven
years continuous service.
(c) If the deceased Government servant at the time of death has ren-
dered more than seven years of service and the same is not ca-
pable of being verified and accepted by the head of Office/Depart-
ment, but the service rendered during the last year is capable of
being verified and accepted, pending the verification of service
for 7 years, family pension in accordance with Rule 50 (2) of
Andhra Pradesh Revised Pension Rules 1980, shall be calculated.
However, within next two months, the service for the last 7 years
shall be verified and accepted and the amount of family pension at
enhanced rate and the period for which it is payable shall be
determined in accordance with Rule 50 (3) of Andhra Pradesh
Revised Pension Rules 1980.
[G.O.Ms.No.78, Fin & Plg (FW.Pen.I) Dept., dt. 4-3-1983]
B. In the case of serving employees whose whereabouts are not
known :
The following procedure shall be followed for sanction of pension
and other retirement benefits in the case of serving employees whose where-
abouts are not known.
(i) The family must lodge a report with the concerned Police Station
and obtain a report that the employee has not been traced after all
efforts had been made by the police.
APNDIX - I 166
(ii) An indemnity bond should be taken from the nominee/depen-
dent of the employee that all payments will be adjusted against the
payments due to the employee in case he appears on the scene
and makes any claim.
(iii) The Head of the Office will assess all Government dues out-
standing against the Government servant and effect recovery
in accordance with instructions in force for effecting recovery of
Government dues.
(iv) The family can apply to the Head of the Office of Govern-
ment servant for grant of family pension and Retirement Gra-
tuity after one year from the date of disappearance with pre-
scribed procedure for sanction of family pension and Retire-
ment gratuity. In case the disbursement of Retirement gratuity
is not affected within three months of the date of application, the
interest shall be paid at the rates applicable and responsibility for
the delay fixed.
(v) The family pension is admissible from the date of lodging of F.I.R.
Family pension will, however, be sanctioned and paid one year
after the date of lodging of F.I.R. with police and obtaining a certifi-
cate.
(vi) In case of any delay in lodging of F.I.R., no payment is admissible
from the date following the date of disappearance to the date of
filling the F.I.R.
(vii) The indemnity bond obtained from the family will be retained
with the Head of the Office. The bond need not be forwarded to the
Accountant General, Andhra Pradesh. However, the fact of obtain-
ing the Bond should be certified by the Head of office while sending
the pension papers to the Accountant General, Andhra Pradesh.
[G.O.Ms.No.241, Finance & Planning (FW.Pen.I) Department, dt. 10.9.1987
read with G.O.Ms.No.41, Finance & Planning (FW.Pen.I) Department, dt.
8.2.1994]
C. In the case of Pensioners whose whereabouts are not known :
In case where a pensioner, while drawing a service pension disap-
pears and his/her whereabouts are not known, the following procedure
shall be followed.
(i) The family pensioner, in whose favour family pension was already
endorsed in the Service Pension Payment Order, has to lodge a
APNDIX - I 167
F.I.R. with the police authorities and obtain a report to the effect
that the pensioner has not been traced after all efforts made by
the family pensioner. The family pension beneficiary shall have
to apply to the Pension Sanctioning Authority, with the above
documents and indemnity bond and based on the sanction of
pension, by the Pension sanctioning authority, the pension disburs-
ing officer will take necessary action for commencement of en-
hanced family pension/family pension, without any further
authorisation of the Accountant General, Andhra Pradesh.
(ii) In respect of cases where there is no family pension endorse-
ment in the Pension Payment Order, the family pension benefi-
ciary has to apply for family pension in the prescribed proforma
along with the above documents to the Pension Sanctioning Au-
thority for further action.
(iii) Family Pension is payable from the date of filing of F.I.R. but, how-
ever, be sanctioned by the Pension Sanctioning Authority and
paid only after one year from the date of filing of F.I.R.
(iv) Life time arrears of service pension from the date of last payment
to the date of disappearance will be payable to the nominee/legal
heir. No payment will however be admissible as in (i) above
(v) Enhanced family pension will be regulated with reference to the
date of disappearance of the pensioner.
(vi) In cases where the date of death is specifically declared by a
Court of law, the same date shall be accepted as the actual date of
death.
(In respect of cases, where the period of seven years was already
over, before the issue of orders in G.O.Ms.No.241, Finance & Planning
(FW.Pen.I) Department, dt. 10.9.1987, such cases have to be settled under
Section 108 of Indian Evidence Act and Payment regulated accordingly)
The instructions contained in (B) and (C) above, regulate the cases of
disappearance in the normal circumstances and not to cases in which offic-
ers disappear after committing frauds etc. In the latter types of cases, the
family pension needs to be sanctioned only on the Government servant
being acquitted by the Court of law or after the conclusion of the disciplinary
proceedings etc. as the case may be.
The sanction of family pension ordered above is applicable to those
who are entitled to family pension under the rules.
These order shall come into force with immediate effect and also cover
the cases which are now pending settlement.
APNDIX - I 168
[G.O.Ms.No.41, Fin & Plg (FW.Pen.I) Dept., dt. 8.2.1994]
C (i) : Compassionate Allowance to families of pensioners whose
where abouts are not known extend to H.C.S.Rs of Ex-
Hyderabad Government :
In the case of Ex. Hyderabad Government pensioners [Compassion-
ate pensioners under H.C.S.Rs] the provisions item under “C” are applicable
to families of compassionate pensioners under H.C.S.Rs of Ex. Hyderabad
Government also w.e.f. 10-9-87
[G.O.Ms.No 95 F&P (FW.PSC) Dept, dt 5-6-98]
D. Sanction of Family Pension where records are destroyed on
account of flood, fires etc. :
In the case of pensioners and family pensioners and employees who
retired/died before 1964 and also in case of employees whose service records
are destroyed not on account of their fault but on account of flood, fires etc.
even subsequent to 1964, the following order are issued.
To avoid hardship, in the above types of cases, it would be sufficient,
if an applicant produces collateral evidence about the deceased employee’s
service or if the number of Pension Payment Order of the deceased pen-
sioner is mentioned in the application, in respect of cases where no service
documents are available for entertaining applications for sanction of family
pension. In such cases, family pension has to be sanctioned from the date of
issue of the order, based on the affidavit filed by a contemporary or co-pen-
sioner before the Notary Public. It is further clarified that in case the number
of Pension Payment Order is indicated, there may not be any need to verify,
the particulars, since it can be taken after due verification of Pension Pay-
ment Order number, that the claim is a bonafide one. If no such particulars
are available either in the application furnished by the applicant or with the
concerned department for verification, the claim may be rejected straight-
away.
[Circular Memo No. 02663-A/37/Pen.I/94, dt. 22.3.1994 of Finance & Plan-
ning (FW.Pen.I) Department - w.e.f. 22.3.1994]
15. (a) Provisional Pension
Provisional pension to all Gazetted Officer shall be sanctioned by Gov-
ernment only. In the case of non-gazetted officers, however, provisional pen-
sion may be sanctioned by the authorities competent to sanction the normal
pension admissible under the rules.
APNDIX - I 169
(b) Anticipatory Pension :
Anticipatory Pension may be sanctioned by the Heads of Offices,
pending sanction of the competent pension sanctioning authority for anticipa-
tory pension. The authority competent to sanction pension under the rules
should sanction the anticipatory pension within 3 months from the date from
which it has been sanctioned by the Head of the Office. Anticipatory Pension
shall continue to be paid until the regular pension is sanctioned.
(c) The authorities competent to sanction anticipatory pension or pro-
visional pension under the existing rule should inform both the Pension Is-
suing Authority and the Treasury Officer of the fact of sanction of anticipatory
pension or provisional Pension. Failure to follow the above instructions may
result in recovery from the officer sanctioning the anticipatory pension or
provisional pension of any amount drawn in excess by the pensioner due to
the final pension payment order being issued without the knowledge of the
anticipatory pension or provisional pension having been issued. Payment of
anticipatory or provisional pension shall cease once they receive intimation
about the release of regular pension from the Audit Officer concerned.
16. The forms for application for Pension/Family Pension assess-
ment of Pension/Family Pension etc., as simplified in G.O.Ms.No.263, Fi-
nance and Planning (FW:PSC) Department, dated 23-11-1998 are annexed.
APNDIX - I 170
REVISED PENSION FORMS
[G.O.Ms.No.263 Fin & Plg. (FW.PSC) Dept., dt.23.11.98]
FORM OF APPLICATION FOR SERVICE PENSION/
FAMILY PENSION/RETIREMENT GRATUITY/SERVICE GRATU-
ITY/COMMUTATION
(To be furnished in duplicate)
Part I
(Information to be furnished by the Government Servant / Applicant)
(The Pension Sanctioning Authority shall forward the application duly
processed to the AG (A&E) / LF Authority within a period of 30 days)
1. (a) Name of the Government servant
(b) Post held
2. Name of the Applicant
(in case of death of government servant)
3. Permanent Address
4. Address after retirement
5. Commutation of Pension
(a) Whether willing to commute
*40% of monthly pension, subject
to A.P.Civil Pensions (Commutation)
Rules, 1944 YES/No
(b) If the answer is ‘NO’ specify the
fraction less than *40%
6. (a) Name of the Pension Disbursing
Authority
(b) Name of the Paying Bank from
where pension payment is desired Name of the S.B.Acct
by the pensioner / family pensioner Bank and No.
gratuitant Branch
*Note :- Consequent on the issue of orders in G.O.Ms.No.158 Fin & Plg (FW.Pen.I) Dept.,
dt. 16.9.99 enhancing the maximum pension that can be commuted upto 40% w.e.f. 1.4.99,
this 1/3rd was to be changed as 40% at both the places.
APNDIX - I 171
7. List of family members
Martial/Employment status of the children
(a) (b) (c) (d) of the applicant/deceased Govt.servant
Sl. Name Date Relationship Married or Whether
No. of the of with Gover- unmarried. employed or
family Birth ment servant Date of not Give
member Marriage if details of
married employment
Instructions :
1. The Government servant is instructed to fill up the proforma very
carefully as the data furnished is vital for sanction of family
pension. He/She may note that alternations of the data fur-
nished at a later date is not permissible.
2. The “family” for the purpose mean “wife” or “husband” as the
case may be, “sons” and “unmarried daughters” as laid down
in Rule 50 (12) (for Family Pension) and Rule 46(5) (for gratu-
ity) of A.P.Revised Pension Rules 1980.
3. In case of death while in service of Government servant, the
answer ‘Married’ in case of daughters will be understood
that the daughter is already married as on the date of death of
the Government servant.
DECLARATION
1. I undertake to refund the amount of Pension, Gratuity and Commu-
tation, if it is found subsequently to be in excess of the amount to which I was
entitled under the Rules.
2. I solemnly affirms that the particulars given by me in Part-I at item 7
are correct and true to the best of my knowledge. If found that false in future,
I am liable for suitable action as may be taken by the Government.
3. The particulars given above are correct and true to the best of my
knowledge. If found false in future I may be liable for any action that may be
taken by the Government.
Place :
Date :
APNDIX - I 172
Signature of the
Government Servant / Applicant
To be filled in by the Head of the Office
1. Applicant for pension / gratuity etc. in Part-I is received on __________
(Date to be recorded).
2. Certified that the person/persons mentioned by the Government ser-
vant/Applicant in item 7 of Part I are legally entitled to receive the pen-
sion/share in gratuity.
3. Guardianship certificate : (to be filled in wherever necessary)
This is to certify that the following minors of the deceased Govern-
ment Servant Late Sri/Smt._______________________ is/are under
the guardianship of Sri/Smt. _________________
Name Date of Birth
1.
2.
3.
Place :
Date :
Signature of the
Head of Office
Office Seal :
APNDIX - I 173
Part-II (A)
Information to be filled up by the Pension Sanctioning Authority
1. Name of the Government Servant and post held
2. Father’s name/Husband’s name
3. Name of the Applicant
(in case of death of Government servant)
4. Date of Birth of Government servant
5. Date of entering into service
6. Date of retirement/death
7. Designation and office from which the
Government servant retires/retired/died
8. The rules applicable : Rule 33 Superannuation Pension (Rule 42)
Rule 34 Retiring Pension (Rule 43/44)
(a) The relevant Rule Rule 35 Pension absorption under a
under the AP Revised corporation
Pension Rules, 1980 Rule 37 Invalid Pension
applicable (tick the Rule 38 Compensation Pension
rule number (s) Rule 39 Compulsory Retirement Pension
applicable and strike Rule 40 Compassionate Allowance
out the rest) Rule 43 Retirement on completion of
20 yrs of qualifying service
Rule 44 Retirement on completion of
33 years of qualifying service
Rule 46 Retirement Gratuity
Rule 50 Family Pension
(b) Whether ANTICIPATORY PENSION Yes/No
is being sanctioned in terms of Rule 51
(c) Whether PROVISIONAL PENSION Yes/No
is being sanctioned in terms of Rule 9 (4)
read with rule 52
(d) Any other rule applicable
9. Total service (6 - 5)
APNDIX - I 174
10. Periods of non-qualifying service
(a) E.O.L.
(b) Suspension period
(c) Dies - non
(d) Boy service
(e) Any other service not qualifying
for pension
Total non-qualifying service (a to e)
11. Net qualifying service (9-10)
12. Weightage if any
13. Total qualifying service for calculation
of pension (11+12)
14. Last pay drawn (Rule 31, 46(4), 50(12)(c)
APRPRs, 1980 Para 4 of G.O.Ms.No.87,
Fin & Plg.(FW:Pen.I) Dept.,dt. 25.5.98)
15. Calculation of service pension/Service
Gratuity (Rule 45 of APRPRs 1980)*
16. Calculation of Retirement gratuity
(Rule 46 of APRPRs, 1980)
17. Calculation of Family Pension
(a) Enhanced family pension
(b) Normal family pension
18. Period of Payment of Pension As applicable to the case
under consideration
(a) Service Pension From till death
(b) Enhanced Family Pension From To
(c) Normal Family Pension From To
*Note :- In view of the orders issued in G.O.Ms.No.235 Fin & Plg (FW.FR.-II) Dept., dt.
27.10.98, the benefit of increment falling due on the day following the date of retirement has
to be taken as last pay drawn for pensionary benefits.
APNDIX - I 175
19. Government dues to be recovered Principal Interest Total
in respect of
(a) House Building Advance
(b) Motor Car/Cycle Advance
(c) Marriage Advance
(d) Advance Leave Salary
(e) Advance Salary on Transfer
(f) Dues on Account of Government
Quarters
(g) Telephone/Trunk Call Charges
(h) Festival Advance
(i) Education Advance
(j) Computer Advance
(k) Other Government Dues
Total
Note :- Information with conditions will not be accepted by Pension Issuing
Authority. Amounts for recovery should be specified and should be in whole
rupees. Absence of information will be understood as no dues for recovery.
20. LPC is enclosed/LPC will be sent
after retirement
Part - II (B)
Sanction of Pension
a. Certificate of competency to accord sanction (applicable in case of
sanction of pension to non-gazetted officers including Class-IV em-
ployees);
(i) I am declared by the Head of the Department to be the Head of an
office to accord sanction in this case under the powers delegated
modified orders issued by G.O.Ms.No.132, F&P (FW.PSC) De-
partment dated 18-9-2000 and read with G.O.Ms.No.262 F&P
(FW.PSC) Dept, dt 23-11-98.
OR
(ii) I am the next Gazetted Authority in the hierarchy to the Head of the
office in this case who is a non-gazetted officer and hence, I am
competent to accord sanction under the powers delegated modi-
APNDIX - I 176
fied orders issued by G.O.Ms.No.132, F&P (FW.PSC) Depart-
ment dated 18-9-2000 and read with G.O.Ms.No.262 F&P
(FW.PSC) Dept, dt 23-11-98.
(Strike off whichever is not applicable)
b. Sanction Order :
Pensionary benefits including commutation found admissible un-
der the rules may be authorised. It is verified from the records in my
custody and certify that no disciplinary or judicial proceedings
are pending / contemplated against retiring / retired government ser-
vant to whom I am the authority for sanction of pension.
(i) Service pension :
(ii) Retiring gratuity :
(iii) Commutation :
(iv) Family pension :
(a) Enhanced Family Pension :
(b) Normal Family Pension :
Signature and Designation of
Pension Sanctioning Authority
Office Seal : Date :
Note 1 :- This is to be prepared in duplicate by the Pension Sanctioning Au-
thority, one for the record of Pension Sanctioning Authority and the other one
to be sent to Account General/Local Fund Audit Officer.
Note 2 :- The Pension Sanctioning Authority should satisfy about the correct-
ness of the particulars of family furnished by the government servant / Appli-
cant in Part-I.
Note 3 :- If the Pensionary benefits are not to be released, Part-II-B shall be
struck off.
Note 4 :- If there is any likelihood of delay, Anticipatory Pension / Anticipatary
Gratuity as per Rule 51 of A.P. Revised Pension Rules 1980 shall be drawn
and paid by the Head of Office to the beneficiary without any delay.
Note 5 :- Heads of Departments are those listed in Appendix-I mentioned
in Article 6 of A.P. Financial Code Volume-I / Subsidiary Rule 32 (ii) of FR.9.
APNDIX - I 177
ANNEXURE - I
DESCRIPTIVE ROLLS
*A. SPACE FOR PHOTOGRAPHS
Single Photo Joint Photo
Service Pensioner/FamilyPensioner/ Joint Photo of Service
Gratuity/Guardian of Minor or Pensioner with Family Pension
Handicapped Child beneficiary/Guardian with
Minor or Handicapped Child.
(Attestation has to be done across the Photos by a Gazetted Officer of A.P.
Government in Service)
B. SPECIMEN SIGNATURE OF :
(i) Service Pensioner :
Specimen signature of Sri/Smt/Kum. ___________________
Son/Wife/Daughter of ______________________________
1.
2.
3.
(ii) Family Pensioner/Gratuitant/Guardian of Minor or
Handicapped Child :
Specimen Signature of Sri/Smt/Kum __________________
Wife/Husband/Son/Daughter/Guardian of _______________
1.
2.
3.
*C. PERSONAL IDENTIFICATION MARKS OF :
(i) Service Pensioner : Sri/Smt/Kum _____________________
1.
2.
(ii) Family Pensioner/Gratuitant/Guardian of Minor of Handicapped Child :
Sri/Smt/Kum ____________________________________
1.
2.
APNDIX - I 178
D. LEFT HAND THUMB AND FINGER IMPRESSIONS OF SERVICE
PENSIONER/FAMILY PENSIONER/GRATUITANT/GUARDIAN OF
MINOR OR HANDICAPPED CHILD: (TO BE GIVEN BY THE ILLIT-
ERATE OR THOSE UNABLE TO SIGN AND FOR OTHERS IT IS
OPTIONAL)
Details Thumb Fore Middle Ring Little
finger finger finger finger finger
Service
Pensioner
Family Pensioner
Gratuitant/
Guardian of Minor/
Handicapped Child
Place : Attested by
Signature :
Date :
Name
Designation
Office Seal :
(Attestation has to be done by a Gazetted Officer of A.P.State Govern-
ment in Service).
Note 3 :- 3 copies will be forwarded to Accountant General/Local Fund
Audit Officer by Pension Sanctioning Authority and one will be retained by the
Pension Sanctioning Authority.
* Please see Page No : 183
APNDIX - I 179
ANNEXURE - II
NOMINATION
(The Government servant may use separate forms, if he wishes to
make different nominations for each type of payment mentioned below)
I hereby nominate the person/persons mentioned below and confer
on him/her/them the right to receive Life Time Arrears of Pension. Retirement
Gratuity that may be sanctioned by Government, in the event of my death
while in service and right to receive on my death Life Time Arrears of pension,
Retirement Gratuity, commuted value of pension. Death Relief which having
become admissible to me on retirement which may remain unpaid at my
death.
Name Relationship Age Amount Contingencies Name Amount
address with Govt. share on the happen- and or share
of Servant payable to ing of which address payable
Nomi- each in the nomina- relation- to each
nee (s) Col.1 tion shall ship and in Col.6
become age of the
invalid alternative
(Death need nominee(s)
not be men- to whom
tioned) the right
conferred
on the
nominee(s)
in Col.1
shall pass
in the
event of
the nomin-
ation to
him/her/
them beco-
ming ineff-
ective
1 2 3 4 5 6 7
This nomination supersedes the nomination made by me earlier
on ____________________________
APNDIX - I 180
N.B :- The Government Servant shall draw lines across the blank space be-
low the last entry to prevent the insertions of any name after he/she has signed.
Dated this ________ day of _____ 200____at_______
Witness :
1. Signature, Name and Address :
2. Signature, Name and Address :
Signature of the Government Servant
Name :
Designation :
Office :
Countersigned
Signature of Head of office/Department :
Date :
Name and Designation :
Office Seal :
Note (1) :- The Government servant who has a family may nominate
one member or more than one member of the family as defined in Rule 46(5)
of A.P. Revised Pension Rules, 1980.
Note (2) :- The Government servant who has no family may nomi-
nate a person or persons, or a body of individuals whether incorporated
or not.
Note (3) :- The Government servant may note that the nomina-
tion with signature of two witnesses shall only have the legal validity of a
WILL.
Note (4) :- This nomination form is to be submitted by the employee
in triplicate, one for use of the pension sanctioning authority and two copies to
be forwarded to the Accountant General/Local Fund Audit Offices.
Note (5) :- For the purpose of Rules 46, 47, 48 and 49 of Revised
Pension Rules 1980, family in relation to a Government servant means :-
(i) Wife or wives in the case of a male Government servant.
APNDIX - I 181
(ii) Husband, in the case of a female Government servant.
(iii) Sons including steps sons, posthumous son, and adopted sons
(whose personal law permits such adoption)
(iv) Unmarried daughters including step daughters, posthumous
daughters and adopted daughters. (Whose personal law per-
mits such adoption)
(v) Widowed daughters including step daughters and adopted daugh-
ters
(vi) Father
(Including adoptive parents in the case of
individuals whose personal law permits adoption)
(vii) Mother
(viii) Brothers below the age of 18 years including step brothers.
(ix) Unmarried sisters and widowed sisters including step sisters.
(x) Married daughters, and
(xi) Children of a pre-deceased son.
APNDIX - I 182
ANNEXURE - III
BY REGISTERED POST
FROM
________________
(Pension sanctioning Authority)
To
The _____________________
(Disciplinary Authority /
Appointing Authority /
Head of the Department)
Sub : Pension-Sanction of Pension and Other Retiring Benefits in re-
spect of Sri/Smt.______________________ Designa-
tion________________ Regarding.
***
I am to inform you that the Pension/Family Pension application from
Sri/Smt._______________retired/retiring on ____________as
_____________ was forwarded to AGAP/LFA on _________As per the records
held by me no disciplinary /judicial proceedings are pending /contemplated
against the above retiring/retired Government employee. I request you to verify
whether any such case is pending against the above employee which entails
withholding or withdrawing pension or part of pension permanently or for speci-
fied period as laid down under Rule 9 of RPRs.1980. If so the AG (A&E) / Dy.
Accountant General (Pension), o/o A.G.(A & E) AP, Hyd / Local Fund Officer
may be intimated accordingly by name either by Registered post or through
a special messenger within one month from the date of issue of this letter for
withholding pensionary benefits as contemplated in Govt. Memo.No.33764-
A/55/PSC/93, Finance & Planning (FW-PSC) Department, dt. 15-10-1993
and reiterated in Government memo no. 37254/361/A2/Pen-I/98, Finance &
Planning (FW.Pen.I) Department, dated 4-7-1998. Copies of such orders
shall also be sent to the concerned Treasury Officers/PPO for withhold-
ing the pensionary benefits. In this connection the instructions issued in Para
2, Part-II (B) of G.O.Ms.No.263, Finance & Planning (FW-PSC) Depart-
ment, dt 23-11-1998 may be scrupulously followed.
Station :
Date :
Yours Sincerely
(PENSION SANCTIONING AUTHORITY)
APNDIX - I 183
*Annexure A and C
In addition to the documents prescribed to the pension/family pension
proposals in the G.O.Ms.No.263, Fin & Plg (FW.PSC) Department., dt.23-11-
1998 the following documents are also the furnished
a) Four copies of the photograph of pensioner duly attested by
the competent Department Authority with their names written
on the photograph.
b) To paste one duly attested copy of photograph on the applica-
tion form itself.
c) (3) copies of the marks of identification.
[Cir.Memo.No.13910/90/A1/PSC/04, dt.21-06-2004]
APNDIX - I 184
The following are salient features of the simplified forms.
Part - I
Information to be furnished by the Government servant/Applicant :-
The Government Servant/applicant (in case of death of the Gov-
ernment Servant) shall furnish the information in Part-I and submit in dupli-
cate to the Head of the Office. This form is intended for Service Pension/
Family Pension/Retirement Gratuity/Service Gratuity and commutation
of pension. In this form information regarding the personal particulars and
family particulars (i.e.) name, present address, address after retirement, por-
tion of pension proposed to be commuted etc., and also particulars such as
date of submission of Part-I of the form of application for pension/gratuity/
commutation, name of the Bank with Account Number are required to be
indicated. The list of family members has to be filled against item (7) of the
Part-I of the form. The instructions for filling up the list as laid down below
item (7) at page (2) of the Part-I of the form should be strictly adhered to.
Further the pensioner has to give declaration/undertaking for refund
of the excess amount if any received by him/her so as to enable the pension
sanctioning authority/Pension disbursing authority to effect recoveries from
the pensionary benefits admissible treating the undertaking given by him/
her as the consent letter for recovery from the pension. The Government
Servant/applicant is primarily responsible to furnish the particulars in the Part-
I of the form. If the particulars given by the Government Servant/applicant are
found false/untrue in future he/she will be liable for Civil/Criminal action by the
competent authority apart from taking action under codal provisions.
The Head of the Office has to indicate the date of receipt of applica-
tion for pension/gratuity/commutation etc. The Head of the Office has to
certify that the persons mentioned in the list of family members are legally
entitled to receive the pension/ share of gratuity. The head of the Office has
also to issue the Guardianship certificate if the pensioner happens to be mi-
nor.
Part-II-A
Information to be furnished by the Pension Sanctioning Authority :-
The Pension Sanctioning Authority is expected to fill in all the 20 items
in the format without giving any scope for doubt or ambiguity of the informa-
tion given avoiding corrections, over writings etc. The Pension Sanctioning
Authority has to calculate the qualifying service correctly duly deducting the
APNDIX - I 185
non-qualifying service such as extraordinary leave, suspension, “dies-non,”
boy service etc. The weightage admissible may be included and the net quali-
fying service shall be determined. In respect of the outstanding government
dues all the required information should be gathered, calculated and indi-
cated correctly against the principal and interest separately in respect of the
interest bearing advances due from the pensioner if any. If no amount is
outstanding against a particular advance the word. “NIL” should be written
against the said advance.
Part-II-B
Details of sanction of Retirement/Death benefits :-
Since the Government issued orders delegating powers to sanc-
tion pension by the Head of Offices also through G.O.Ms.No.262 Fin & Plg
(FW-PSC) Dept., dt. 23-11-98 as such a certificate of competency is re-
quired to be issued by Pension Sanctioning Authority invariably. Heads of
the departments are those who are listed in Appendix-I mentioned in Art.6
of A.P.F.C. Vol.I/subsidiary definition (ii) under A.P.F.R. 9 (32).
The pension sanctioning authority has to sanction service pen-
sion/retirement gratuity/commutation/family pension etc., and sign the same
in token of sanction accorded to the retiring employee. Pension sanctioning
authority while according sanction for Pension and Other Retirement Ben-
efits shall verify regarding the disciplinary / Judicial proceedings pend-
ing/contemplated against the retiring/retired Government servant as there
may be number of disciplinary authority in a department and it may not be
possible for pension sanctioning authority to know whether any disciplinary/
judicial proceeding are pending/contemplated against the retiring/retired Gov-
ernment servant. Therefore the pension sanctioning authority shall inform the
Disciplinary Authority/Appointing Authority/Head of the Department as the case
may be in the proforma prescribed in the Annexure-III about forwarding of
the pension application form of the retiring Government servant to AG (A&E)/
L.F. Authority. The Disciplinary Authority/Appointing Authority/Head of the De-
partment shall verify whether any such proceedings are pending/con-
templated against the said government servant and take action if the Pen-
dency of disciplinary/judicial proceedings come to notice only after the pen-
sion application form of the retiring/retired Government servant was sent to
Pension Issuing Authority. The authority concerned shall send the neces-
sary orders to the AG(A&E)/Dy.Accountant General (Pensions) O/o. AG
(A&E), A.P. Hyderabad/the L.F. Authority by name either through the spe-
cial messenger or by registered post about the stoppage of pensionary ben-
efits or cut in pension as instructed in Government Memo.No.33764-A/55/
APNDIX - I 186
PSC/93, Finance and Planning (FW:PSC) Department, dated 15-10-1993
and reiterated in Government Memo No.37254/361/A2/Pen.I/98, dated 4-7-
1998. The copies of such order should invariably be sent to the District Trea-
sury Office/Pension Payment Office as the case may be.
3. Descriptive Rolls and nomination forms are appended as Annex-
ure-I and Annexure-II respectively 4 copies of the descriptive rolls of service
pension/family pension beneficiary are required to be forwarded separately
with application form 4 copies of the Descriptive Rolls of family pensioner
and each gratuitant are required to be furnished with the application form in
case of death of Government Servant while in service.
4. 3 copies will be furnished to Accountant-General, Andhra Pradesh/
Local Fund Authority retaining one copy by pension sanctioning authority. The
Accountant-General, Andhra Pradesh/Local Fund Authority will send one
copy to Pension Disbursing Authority retaining two copies for office record
and future use. The descriptive rolls have to be attested by the Gazetted
Officer of State Government in service.
5. The Government Servant has to fill up the nomination forms care-
fully in triplicate as per notes (1) to (5) mentioned in the Annexure II of applica-
tion form. One copy will be retained by the Pension Sanctioning Authority and
two copies will be forwarded to Accountant-General, Andhra Pradesh/Local
Fund Authority. The nomination form should not contain any corrections what-
soever.
17. New Pension Scheme - Contributory Pension Scheme
w.e.f.1-9-2004
The following are salient features of the Contributory Pension Scheme
(i) It is mandatory for all the new employees, who are recruited on or after
1-9-2004 to become members of the Scheme. Each employee will pay
a monthly contribution of 10% of the Basic Pay and DA from his salary
to the Contributory Pension Scheme.
(ii) A matching contribution will be made by the State Government for each
employee, who contributes to the scheme.
(iii) The contribution towards Contributory Pension Scheme shall be recov-
ered from the salary of the employees every month as is done now for
General Provident Fund.
APNDIX - I 187
(iv) Accountant General (A&E) Andhra Pradesh, Hyderabad will maintain
the accounts for the Contributory Pension Scheme as in the case of
General Provident Fund. Index numbers to the employees who join the
Contributory Pension Scheme will be allotted by Accountant General
(A&E) A.P. Hyderabad on receipt of applications from the Heads of the
Departments/Heads of Offices in the prescribed form annexed to this
order (Annexure-I). Index numbers will be in separate types or series
for (i) Government employees (ii) Employees of Aided Educational In-
stitutions and (iii) Other employees.
(v) Nomination has to be filed at the time of admission and has to be re-
vised upon marriage of the subscriber and thereafter once in five years.
Necessary entry to the effect of filing the nomination along with name of
nominee(s) should be noted in the Service Register of the concerned
employee.
(vi) Schedule of recovery to be attached to the Pay bill showing the Contri-
bution to Pension Scheme has been prescribed separately for Govern-
ment employees as in Annexure II and the employees of the Aided Edu-
cational Institutions as in Annexure III. Each Drawing and Disbursing
Officers should prepare the schedule and enclose along with the Pay
Bill.
(vii) The amount recovered from the Pay Bill shall be credited to the follow-
ing new Deposit Head of Account by the Pay and Accounts Offices /
Treasuries / Sub-Treasuries in respect of Government employees.
1. Small Savings, Provident Fund etc. - (c) Other Accounts
8011. Insurance and Pension Funds
M.H.106 - Other Insurance and Pension Funds
SH (04) A.P. State Government employees Contributory
Pension Scheme (to be opened)
001 - Employees Contribution
002 - Government Contribution
(viii) The amount recovered in respect of employees of Aided Educa-
tional Institutions should be credited to:
APNDIX - I 188
8011. Insurance and Pension Funds
M.H.106 - Other Insurance and Pension Funds
SH (05) A.P. Aided Educational Institution Employees
Contributory Pension Scheme (to be opened)
001 - Employees Contribution
002 - Government Contribution
(ix) The recovery schedules attached to the Pay bills by the Drawing and
Disbursing Officers shall be removed and handed over to Accounts
Officer, Fund Management, Office of the Accountant General (A&E),
Hyderabad in a separate cover by Treasury Officers / Pay and Accounts
Officers every month.
(x) The reasons for non-recovery from a particular employee in any month
should be furnished by the Drawing and Disbursing Officers concerned
in the recovery schedule without fail.
(xi) The Government contribution and the employees contribution will be
adjusted by the Accountant General every month and the total of both
contributions have to be transferred to Pension Fund Regulatory and
Development Authority or any agency authorised by Pension Fund Regu-
latory and Development Authority for this purpose on monthly basis af-
ter obtaining clearance from Pension Fund Regulatory and Develop-
ment Authority (PFRDA). The Government contribution to the scheme
shall be debited to the following head of account:-
2071 - Pension and other Retirement benefits
01 - Civil
MH 800 - Other Expenditure
SH (05) Contribution to Contributory Pension Scheme
of Andhra Pradesh State Government Employ-
ees (to be opened)
320 - Contributions
by book adjustment by the Accountant General with reference to the
amount contributed by the employees and initially credited to “(8011 –MH
106-SH (04) and (8011 – MH 106 – SH (105)”)
(xii) Heads of Departments / Head of Offices should get the Index num-
bers from the Accountant General for all the new employees who have
already joined the Government service on or after 1-9-2004 within a
APNDIX - I 189
month from the date of this G.O. As and when new employees join in
future, they should be admitted to this scheme compulsorily by the
Heads of Department/ Heads of Offices by promptly applying for allot-
ment of the Index No. to the Accountant General within a month from
the date of joining of the new employee.
(xiii) Arrears of subscription to the Contributory Pension Scheme from
1-9-2004 will be deducted from the new employees already joined after
1-9-2004 along with current month subscription (i.e. one Subscription
for current month and one additional for subscription arrears.)
(xiv) The Index number allotted by the Accountant General for joining the
Contributory Pension Fund Scheme should be entered in the first page
of the Service Register with necessary attestation.
(G.O.Ms.No.655, Fin (Pen-I) Dept., dt. 22-9-2004)
APNDIX - I 190
Annexure – I
GOVERNMENT AIDED EDUCATIONAL
INSTITUTIONS
APPLICATION FOR ADMISSION TO
THE ANDHRA PRADESH CONTRIBUTORY PENSION SCHEME
(G.O.Ms.No. 655 Fianance (Pen-I) Dept dated 22-9-2004)
(To be furnished in Duplicate)
CPS
Index Number
(to be alloted by AG (A&E), AP)
1. Name of the Applicant :
2. Sex * : Male Female
3. Martial Status * : Married Unmarried
4. Official Designation :
5. Office to which attached :
6. Service to which the applicant
belongs :
7. Date of first entry into service :
8. Whether appointed in Govern-
ment /Aided Educational Insti-
tution :
9. Scale of Pay :
10. Basic Pay :
11. Date of Birth :
12. Date of Superannuation :
13. Whether appointement is regular
or under Rule 10 (a) (i) of the
General Rules for the A.P. State
And Subordinate Services :
14. Whether recruited for Pen-
sionable Service : Yes No
15. Community of the Applicant : SC/ST/BC/MBC/OC
(For Statistical Purposes only)
16. Nomination :
(a) Name of the Nominee :
* Tick þwhichever is applicable
APNDIX - I 191
(b) Age :
(c) Relationship
17. C.P.S. Plan opted ** : Plan-I / Plan-II/Plan-III
18. Remarks, if any
Signature of the Applicant
Station:
Date :
CERTIFICATE TO BE FURNISHED BY THE HEAD OF THE OFFICE
Certified that Sri /Smt./Kum ________________________________ is a regu-
lar employee appointed to pensionable service and is eligible to join the Andhra
Pradesh Government Pension Scheme.
Signature of the Head of the Office
With full address/Office Seal
Station:
Date:
** Not to be filled now.
APNDIX - I 192
Annexure– II
CONTRIBUTORY PENSION SCHEME
(GOVERNMENT SERVICE)
(G.O. Ms. No. 655 Finance (Pen-I)Dept. dated 22-9-2004)
PAY BILL SCHEDULE OF RECOVERY FOR THE MONTH OF _________200
District Treasury/Sub-Treasury : D.D.O. :
Sub-Treasury Code : D.D.O. Code :
Sub Account No :
Head of Account:
1. Small Savings, Provident Fund etc. - (c) Other Accounts
8011 Insurance and Pension Funds
M.H. 106 - Other Insurance and Pension Funds
SH (04) A.P. State Government Employees Contributory
Pension Scheme (to be opened)
001 - Employees Contribution
002 - Government Contribution
S.No CPS Index No Name Plan Basic Pay D.A. Total
Type Rs. Rs. Rs.
1 2 3 4 5 6 7
Employees Contribution
Current Arrears
Rs Instalment No. Amount Rs.
8 9 10
The Basic Pay entered in the Column 5 of the Statement has been verified
with entries in the Service Book and Pay bill.
Signature of the Drawing Officer
With Designation
APNDIX - I 193
INSTRUCTIONS:
a. During Non-drawal of Pay and Allowances for any individual “NIL” particu-
lars should be shown in Col. 5 to Col. 10 but, Col.1 to Col. 3 should be filled up
without fail.
b. In case of “Transfer to” or “ Transfer from “ other Office, the facts may be
mentioned for two consecutive months against the employees’ name.
c. C.P.S. Index Number and Name details should be entered in the first page
of the Service Register with necessary attestation.
HOW TO FILL UP C.P.S. SCHEDULE:
1) Column (2) : CPS Index Number should be given
correctly.
2) Column (3) : Initial and Name should be furnished
as in the Service Register
3) Column (5) & (6) : Basic Pay and D.A. should be fur-
nished as per the Pay and D.A. drawn
in the particular month.
4) Column (8) to (10) : (i) Employees Contribution has to be
deducted from the Supplementary
Bill also. (eg) arrears of Pay,
Incremental arrears and D.A.
Arrears Consequent on D.A.
revision.
(ii) Arrears of subscription when
recovered in instalments, the
instalment number should be
noted (eg) 01/14, 02/14 etc
APNDIX - I 194
Annexure– III
CONTRIBUTORY PENSION SCHEME
(GOVERNMENT SERVICE)
(G.O. Ms. No. 655 Finance (Pen-I)Dept. dated 22-9-2004)
PAY BILL SCHEDULE OF RECOVERY FOR THE MONTH OF _________200
District Treasury/Sub-Treasury : D.D.O. :
Sub-Treasury Code : D.D.O. Code :
Sub Account No :
Head of Account:
1. Small Savings, Provident Fund etc. - (c) Other Accounts
8011 Insurance and Pension Funds
M.H. 106 - Other Insurance and Pension Funds
SH (04) A.P. State Government Employees Contributory
Pension Scheme (to be opened)
001 - Employees Contribution
002 - Government Contribution
S.No CPS Index No Name Plan Basic Pay D.A. Total
Type Rs. Rs. Rs.
1 2 3 4 5 6 7
Employees Contribution
Current Arrears
Rs Instalment No. Amount Rs.
8 9 10
The Basic Pay entered in the Column 5 of the Statement has been verified
with entries in the Service Book and Pay bill.
Signature of the Drawing Officer
With Designation
APNDIX - I 195
INSTRUCTIONS:
a. During Non-drawal of Pay and Allowances for any individual “NIL” particu-
lars should be shown in Col. 5 to Col. 10 but, Col.1 to Col. 3 should be filled up
without fail.
b. In case of “Transfer to” or “ Transfer from “ other Office, the facts may be
mentioned for two consecutive months against the employees’ name.
c. C.P.S. Index Number and Name details should be entered in the first page
of the Service Register with necessary attestation.
HOW TO FILL UP C.P.S. SCHEDULE:
1) Column (2) : CPS Index Number should be given
correctly.
2) Column (3) : Initial and Name should be furnished
as in the Service Register
3) Column (5) & (6) : Basic Pay and D.A. should be fur-
nished as per the Pay and D.A. drawn
in the particular month.
4) Column (8) to (10) : (i) Employees Contribution has to be
deducted from the Supplementary
Bill also. (eg) arrears of Pay,
Incremental arrears and D.A.
Arrears Consequent on D.A.
revision.
(ii) Arrears of subscription when
recovered in instalments, the
instalment number should be
noted (eg) 01/14, 02/14 etc
196
APPENDIX - II
IMPORTANT PROVISIONS OF A.P. PENSION CODE AND IMPOR-
TANT ORDERS OF GOVERNMENT WITH
REGARD TO REGULATION OF PAY & ALLOWANCES DURING
THE PERIOD OF RE-EMPLOYMENT OF
PENSIONERS
SECTION - I
GENERAL
Article 509 - A :- No officer, civil or military, may retire, with the view
of being re-employed, and drawing pension in addition to pay, whether in the
general service or in the service of any Local funds.
Article 510 :- When a person who was formerly in the civil or military
employment of any Government in India obtains re-employment, whether tem-
porarily or permanently, in Government service or in the service of the Local
fund, it shall be incumbent on him to declare to the appointing authority the
amount of any gratuity, bonus or pension granted to him in respect of the
previous employment. The authority reappointing him shall specifically state
in the order of reappointment whether any deduction is to made from pension
or salary as required by the rules in this chapter and shall communicate a
copy of the order to the Audit officer.
Note :- The principle of this article applies in the case of continued
employment from Government service. The amount of pen-
sion to be declared is that sanctioned originally (i.e. it shall be
inclusive of any amount that may have been commuted (vide
Articles 524 B, 524 C)
Article 510-A :- The attention of every officer who is re-em-
ployed should be specifically called to the provisions of this chapter by the
authority re-employing him, and, whenever he becomes aware of such an
appointment, by the Audit Officer, but the failure of such authority to do this
will not be admitted as a ground for conducting any breach of the regulations
contained in this chapter.
Article 510-B :- Not withstanding anything contained in the rules in
this chapter, a wound or other extra-ordinary pension sanctioned and a wound
or injury or disability pension or disability addition to pension awarded under
APNDIX - II 197
the military rules shall continue to be drawn by a retired Government ser-
vant, civil or military, during re-employment or continued employment,
and shall be subject only to the conditions of its award. The amount of such
pension or addition to pension shall not be taken into account when fixing
the pay during re-employment or continued employment.
Note :- Where military pension is consolidated and service and dis-
ability elements are not explicitly differentiated, the total pen-
sion may be split up in the following manner. The service por-
tion of the pension will be represented by the service pension
earned or, if no service pension has been earned, by the pro-
portionate service pension calculated with reference to the
minimum ordinary pension admissible for the rank and the
actual length of service rendered. In calculating this service
element, an amount of fifty paisa being ignored. The disability
portion of the pension will be the balance.
Section - II
Re-employment of a Civil Pensioner
I. After compensation Pension
Article 514 (a) :- An officer who has obtained compensation pen-
sion, if re-employed, may retain his pension in addition to his pay, provided
that if he is re-employed in a post paid from consolidated fund, the pension
shall remain wholly or partly in abeyance, if the sum of the pension and the
interim pay on re-employment exceeds his substantive pay at the time of his
discharge, that is, an officer can draw so much of pension only as will make
his initial pay plus pension equal to his substantive pay at the time of his
discharge. Once the amount of the pension has been fixed in confirmity with
the above condition, the officer shall be entitled to receive the benefits of in-
crements in his new scale or promotion to another scale or post without a
further corresponding reduction in pension, nor shall the amount of pension
so fixed be varied during leave. In the case, however, if a pensioner is re-
employed in either a permanent or temporary appointment for ‘bonafide’ tem-
porary duty lasting for not more than an year, the Government or, in cases
where the pension does not exceed Rs.10/- a month, the officer who controls
the establishment of which the pensioner is to be employed, may allow the
pension to be drawn in whole or in part even though the sum total of pay and
pension exceeds his substantive pay at the time of discharge.
APNDIX - II 198
Note 3 under Article 514 (a) :- Government may permit an officer
who has obtained a compensation pension and is afterwards re-employed
in a permanent or temporary appointment duly sanctioned by competent au-
thority, to draw his full pension, in addition to the pay and allowances of the
appointment, irrespective of the period of such re-employment.
Note 4 under Article 514 (a) :- The Government may del-
egate its power under this Article to Heads of Departments, in respect of
pensioners whose re-employment they are authorised to order.
Article 514 (b) :- If his re-employment is in qualifying service, he
may either retain his pension [subject to the proviso of clause (a)] in which
case his former service will not count for future pension or cease to draw any
part of his pension and count his previous service. Pension intermediately
drawn need not be refunded.
Note :- An officer counts his previous service under Clause (b) if on
re-employment his pension remains wholly in abeyance
under the proviso to clause (a).
Article 516 :- If an officer does not, within three months from the
date of his re-employment exercise the option conceded by Article 514, of
ceasing to draw pension and counting his former service, he may not there-
after do so without the permission of the Government.
II. After Invalid Pension :
Article 519 :- There is no bar to the re-employment of an officer,
who has regained health after obtaining invalid pension, or if an officer is
invalidated as being incapacitated for employment in a particular branch
of the service, to his re-employment in some other branch of the service. The
rules in such a case as to refunding gratuity, drawing pension and count-
ing service are the same as in the case of re-employment after com-
pensation pension.
III. After superannuation or Retiring Pension :
Article 520 :- An officer who is in receipt of a superannuation or
retiring pension shall not be re-employed or continue to be employed in ser-
vice paid from the consolidated fund or from a local fund, except on public
grounds, provided that sanction to re-employment or extension of the
term of employment may be given -
APNDIX - II 199
(i) by Government, or
(ii) by any authority subordinate to Government to whom the Govern-
ment may delegate its power under this Article, in respect of pen-
sioner re-employed in establishment under the control of such
authority.
Note :- Government may declare that the restrictions contained in this
Article shall not apply to any particular local fund or class of local
funds in its territories or that they shall apply subject to such modi-
fications as it may direct.
Article 521:- The authority competent to fix the pay and allow-
ances of the appointment in which the pensioner is employed shall determine
whether his pension shall be held wholly or partly in abeyance. If the pension
is drawn wholly or in part, such authority shall take the fact into account in
fixing the pay to be allowed to him.
Note :- Where the employment is in service paid from local fund, the
authority determining whether the pension shall be wholly or
partly held in abeyance shall be, either -
(i) the authority administering the local fund, if so empow-
ered by the Government by special or general orders
in this behalf, or
(ii) in any other case, the Government or such other au-
thority as the Government may prescribe.
Fixation of Pay on re-employment :
I. (a) : In respect of Government servants retired on or after
1.7.1992 with the benefit of Revised Scales of Pays of 1993 or in respect of
pensioners (whose pension has been consolidated in terms of
G.O.Ms.No.239, Finance & Planning (FW.P.I) Department, dt. 4.6.1993 read
with G.O.Ms.No.77, Finance & Planning (FW.P.I) Department, dt. 23.2.1994)
re-employed in State Government service on or after 1.7.1992, their re-em-
ployment should be in the Revised Scales of Pay 1993 corresponding to the
post in which they are re-employed. Their pay should be regulated in accor-
dance with the following provisions :
(i) Re-employed pensioner shall be allowed to draw pay only in
the prescribed scales of pay for the posts in which they are re-
employed. No protection of the scales of pay of the posts held
by them prior to retirement shall be given.
APNDIX - II 200
(ii) In all cases where the pension is fully ignored the initial pay on
re-employment shall be fixed at the minimum of the scale of
pay of the re-employment post.
(iii) In cases where the entire pension and pensionary benefits
are not ignored for pay fixation, the initial pay on re-employ-
ment shall be fixed at the same stage as the last pay drawn
before retirement. If there is no such stage in the re-employed
post, the pay shall be fixed at the stage below that pay. If the
maximum of pay scale in which a pensioner is re-employed is
less than the last pay drawn by him before retirement his initial
pay shall be fixed at the maximum of the scale of pay of the
re-employed post. Similarly, if the minimum of the scale of pay
in which a pensioner is re-employed is more than the last pay
drawn by him before retirement, his initial pay shall be fixed at
the minimum of the scale of the pay of the re-employed post.
(iv) In all these cases, the non-ignorable part of the pension shall
be reduced from the pay so fixed.
(v) Once the initial pay of a re-employed pensioner has been fixed
in the manner indicated above, he may be allowed to draw
normal increments in the time scale of the post to which he is
appointed as if the pay had been fixed at the minimum or the
higher stage, as the case may be (i.e.before an adjustment on
account of pension is made) provided that the pay and gross
pension taken together should not at any time exceed
*[Rs.10,380/-] p.m.
(vi) In all cases where the above limits are exceeded, the pension
and other retirement benefits may be paid in full and the nec-
essary adjustments made in the pay so as to ensure that the
total of pay and pensionary benefits is within the prescribed
limit.
(vii) The re-employed pensioner will, in addition to pay as fixed
above, shall be permitted to draw separately any pension sanc-
tioned to him and to retain any other form of retirement ben-
efits.
(viii) For purpose of calculation of D.A., H.R.A., C.C.A., the aggre-
gate of re-employed pay fixed plus pension shall be taken as
the basic pay.
APNDIX - II 201
(ix) The re-employed pensioners are not eligible for relief on pen-
sion during the period of re-employment and the pension dis-
bursing officers should obtain a certificate of non re-employ-
ment from the pensioner twice a year i.e. January and July.
(b) In respect of Government servants re-employed in the state Gov-
ernment service before 1.7.1992 and continuing on re-employment beyond
that date, (irrespective whether they have retired with or without a pension
and or Gratuity or any other retirement benefits i.e., Contributory Provi-
dent Fund etc., from a Civil post or from the Armed Forces) their pay shall be
regulated as follows :
(i) The pay of the re-employed pensioners, already fixed in the
pre-revised scales in accordance with the provisions contained
in G.O.Ms.No.341, Finance & Planning (FW.PSC) Department,
dt. 14.12.1987 may be fixed in the Revised Pay Scales of 1993
in accordance with the provisions of G.O.(P) No. 162, Finance
& Planning (FW.PC.I) Department, dt. 20.5.93 read with
G.O.(P)No.187, Finance & Planning (FW.PC.I) Dept, dt.
19.1.1994.
(ii) The re-employed pensioners should exercise their option
in the manner laid down in G.O.(P) No. 162, Finance & Plan-
ning (FW.PC.I) Department, dt. 20.5.93 read with G.O.(P)No.
187, Finance & Planning (FW.PC.I) Department, dt. 19.1.1994,
within three months from 2.4.1994, failing which they should
be deemed to have opted to Revised Pay Scales 1993 w.e.f.
1.7.1992.
(iii) Once the pay of the re-employed pensioner is fixed as in (i)
above, he may be allowed to draw periodical increments
in the Revised Pay Scales 1993, provided the pay and gross
pension taken together do not, at any time, exceed *[Rs. 10,380/
-] p.m.
(iv) The provisions contained in items (iv), (vi), (vii), (viii) & (ix) of
(a) above are also applicable to these re-employed pension-
ers.
(c) The principles contained in items (a) & (b) above are not appli-
cable to :-
(i) All India Service Pensioners who are re-employed after 1.7.1992;
(ii) Employees of the Industrial and Commercial undertakings of Gov-
ernment.
APNDIX - II 202
(iii) Contingent establishment
(iv) Part-time employees of the Government
(v) Ex-combatant clerks
(vi) Judges of High Court & Supreme Court; and
(vii) Those employed on contract.
[G.O.Ms.No.201, Fin & Plg (FW.PSC) Dept., dt. 2.4.1994]
d) 1[Para 10 in respect of re-employed pensioners of All India Ser-
vices the limit shall be Rs. 26,000/- w.e.f. 1-1-96]
II. The following standard terms & conditions are applicable to the civil
pensioners re-employed in Government.
(1) Period of re-employment :
The exact period for which the re-employment is sanctioned by the
competent authority should be specified. (It should be specifically stated that
the re-employment is liable to be terminated at any time without issuing any
notice or assigning any reasons, if the need for such re-employment
ceases, even before the completion of the period of re-employment sanc-
tioned by the Competent authority).
(2) Pay on Re-employment. These should be allowed in
(3) Annual Increment. Accordance with the
instructions issued vide
(4) Dearness Allowance.
G.O.Ms.No.201, Finance
(5) House Rent Allowance. & Planning (FW-PSC)
(6) Compensatory Allowance. Department, dt. 2-4-1994.
(7) Special Pays and other allowances :
During the period of re-employment, only such Special Pays and other
allowances which are attached to the post in which the Pensioner is re-em-
ployed, should only be allowed.
1. Item (d) IX of Rule of fixation of pay on re-employed was substituted by G.O.Ms.No.12,
F&P (FW.PSC) Dept., dt. 17-2-98. The earlier sub clause (d) of IX issued by G.O.Ms.No. 201
F&P (FW.PSC) Dept. dt. 2-4-94 was as follow :-
“In respect of All India Service Pensioners who are re-employed on or after 1-7-92,
their pay shall be fixed in accordance with the instructions contained in G.O.Ms.No.341, F&P
(FW.PSC) Dept, dt. 14-12-87”
APNDIX - II 203
(8) Medical Concessions :
The re-employed pensioners should be allowed the medical con-
cessions in accordance with the Medical Attendance Rules 1972 as amended
from time to time and also basing on the executive instructions issued by
Government from time to time, which are applicable to the State Pensioners.
(9) Travelling allowances :
During the period of re-employment, the Pensioner shall be allowed
the Travelling Allowance and Daily Allowance as tour under the A.P. Travelling
Allowance Rules as admissible to the post.
(10) Leave Travel Concession :
During the period of re-employment, the pensioner shall be allowed
Leave Travel Concession as follows :
(a) If the Pensioner is re-employed immediately after retire-
ment without any break, the normal L.T.C. facility as admis-
sible to the serving State Government employees is to
be allowed.
(b) If the Pensioner is re-employed, after a break between retire-
ment and re-employment, the L.T.C. facility may be allowed
only after completion of 5 years of service on re-employment.
(Rule 2(b) of L.T.C. Rules)
(11) Leave :
During the period of re-employment, the pensioner should be allowed
Leave as admissible to temporary Government Servants.
(Ruling 1 under F.R. 103)
(12) Surrender of Leave :
During the period of re-employment, the pensioner should be allowed
surrender leave as admissible to the serving temporary Government Ser-
vants.
[G.O.Ms.No. 221, Finance, dt. 23-8-1974 and G.O.Ms.No.316, Finance
& Planning (F.R.I), Dt. 25-4-1974]
(13) Encashment of Earned Leave :
(a) During the period of re-employment, the benefit of encashment
of earned leave may be allowed to those who are re-employed
APNDIX - II 204
without any gap in service after attaining the age of superan-
nuation.
[G.O.Ms.No.324, Finance, dt. 30-7-1976]
(b) After the expiry of the period of re-employment, the balance of
Earned Leave at credit may be permitted to be encashed sub-
ject to the condition that the total period of E.L. permitted to
be encashed, at the time of retirement and after the ex-
piry of the period of re-employment put together, should not
exceed 240 days.
[Government Memo No. 21016-A/PSC/94, Dt. 23.6.1994 of Finance
& Planning (FW-PSC) Department]
III. For the correct determination of pay of Government servants
re-employed in Government service, as per rules, the competent au-
thorities, should obtain the following information in respect of all officers viz,
Gazetted, non-gazetted officers and last grade Government servants from
the Audit Officer who reported on the title to the pension etc.
(i) Post held substantively on the date of retirement and substan-
tive pay in that post together with scale of Pay.
(ii) Other posts if any, held in an officiating capacity on the date of
retirement and officiating pay drawn in the post together with
the scale of pay.
(iii) In the case of (ii) above, the dates of actual officiation.
(iv) (a) Special pay, Provisional pay and deputation allow-
ance if any, drawn on the date of retirement and the period for
which it was drawn continuously and whether he was holding
a permanent post on that date.
(b) The portion counted as emoluments for pension should
be indicated.
(c) Gross pension, including the amount commuted, par-
ticulars of Pension Payment Order, to be quoted.
[G.O.Ms.No.288, Finance and Planning (FW.Pen.I) Depart-
ment, dt. 16.6.1972]
IV. Competent authorities after getting the above information, should
fix the pay of the re-employed officers as per the provisions contained above,
APNDIX - II 205
in consultation with Government in Finance & Planning (Fin.Wing) Depart-
ment and communicate the same in the sanction letter to the Accountant
General.
[G.O.Ms.No.288, Finance and Planning (FW.Pen.I)
Department, dt. 16.6.1972]
V. In cases where there has been a delay in the sanction of pension
for which reason the amount of pension is not known on the date of re-em-
ployment, the officer may be allowed to draw the pay last drawn by him be-
fore retirement keeping the pension in abeyance.
[G.O.Ms.No.288, Fin & Plg (FW.Pen.I) Dept., dt. 16.6.1972]
V. (a) Revised orders of fixation of pay on re-employed pension-
ers in terms of RPs 1999 :-
The pay of the re-employed pensioners shall be regulated in accor-
dance with provisions indicated below :
1. Re-employed pensioner shall be allowed to draw pay only in
pay scales of pay for the posts in which they are re-employed.
No protection of the scales of pay of the posts held by them
prior to retirement shall be given.
2. (a) In all the cases where the pension is fully ignored, the initial
pay on re-employment shall be fixed at the minimum of the
scale of pay of the re-employed post.
(b) In cases where the entire pension and pensionary benefits
are not ignored for fixation of pay, the initial pay on re-employ-
ment shall be fixed at the same stage as the last pay drawn
before retirement. If there is no such stage in the scale of re-
employed post, the pay, shall be fixed at the stage next above
the pay last drawn. If the maximum pay of the scale in
which pensioners is re-employed, is less than the last pay
drawn by him, initial pay shall be fixed at the maximum of pay
of the re-employed post. Similarly, if the minimum pay of the
scale in which pensioner is re-employed, is more than the last
pay drawn by him, initial pay shall be fixed at the minimum of
pay of the re-employed post.
(c) In all the cases, the non-ignorable part of the pension shall be
reduced from the pay so fixed.
APNDIX - II 206
(d) Once the initial pay of the re-employed pensioner has been
fixed, he is eligible for normal increments in the time scale of
the post to which he is appointed as if the pay had been fixed
at the minimum or the higher stage, as the case may be (i.e.,
before an adjustment on account of pension is made) pro-
vided that the pay and gross pension taken together should
not exceed at any time the maximum of the pay prescribed in
the pay scales in force. (Now it is Rs.19,645 for the State Pen-
sioners and Rs.26,000 to IAS pensioners).
(e) In these orders, unless the context otherwise require-
(i) PENSION means the gross monthly pension and/or pen-
sion equivalent of retirement gratuity and/or pension equiva-
lent of gratuity or Government’s contribution to Contributory
Provident Fund and / or other retirement benefits, if any pay-
able under the Andhra Pradesh revised Pension Rules, 1980
or the relevant rules of the Government of body under which
re-employed pensioners was serving prior to his retire-
ment and Consolidated from time to time. Where pension has
been commuted partly or fully, pension means the gross
pension payable prior to commutation.
(ii) LAST PAY drawn means the actual pay drawn before his
retirement on which his original pension was sanctioned.
3. In all the cases where the maximum limit prescribed above
are exceeded the pension and other retirement benefits may
be paid in full and the necessary adjustments made in
the pay so as to ensure that the total of pension and pay is
within the prescribed limits.
4. The re-employed pensioner shall be permitted to draw sepa-
rately in addition to pay, any pension sanctioned to him and to
retain any other form of retirement benefits.
5. The Dearness Allowance, House Rent Allowance, City com-
pensatory Allowance etc., shall be calculated on the aggre-
gated amount of pay in the re-employed post and the pension
treating the same as basic pay.
6. The re-employed pensioners are not eligible for dearness
relief on pension during period of re-employment and
APNDIX - II 207
the pension disbursing officers should obtain a certificate of
non-re-employment from the pensioners twice in a year i.e.
in the months of January and July.
7. The standard terms and conditions of re-employment issued
in the reference third read above will continue inforce.
8. The pensioners who are on re-employment as on the date are
eligible for re-fixation of their pay in terms of these orders based
on the consolidated pension and revised pay scales.
9. These orders are come in force from date 16-10-2000.
10. These orders are applicable to all Governments employ-
ees who are re-employed or appointed after retirement and
continuing on re-employment, other than those employed on
contract basis, whether they have retired with or without a pen-
sion and or gratuity or any other retirement benefits i.e. Con-
tributory Provident Fund etc., from Civil posts or from the Armed
Forces.
11. These orders will not apply to the employees of the Industrial
and Commercial Undertakings of Government and Contingent
Establishment and part-time employees of the Government,
Judges of High Court and Supreme Court.
[G.O.Ms.No.145, Finance (FW.PSC) Dept., dt. 16-10-2000]
VI. In case of commutation of Pension by re-employed Pension-
ers
Article 524-B :- In the case of a pensioner who is re-employed in
Government service or in the service of a Local Fund and who commutes
a portion of his pension after such re-employment, the amount of pension
which the pensioner is entitled to draw under the rules in this section, shall be
the amount to which he would have been entitled had there been no commu-
nication, less the amount commuted.
In the case of a pensioner whose pension is held wholly in abey-
ance during such re-employment, and who commutes a portion of his pen-
sion during this period, his pay during re-employment shall be reduced by the
amount of pension commuted with effect from the date on which the commu-
tation becomes absolute. In the case of a pensioner whose pension is held
APNDIX - II 208
partly in abeyance during such re-employment and who during this period,
commutes, a portion of his pension in excess of the portion actually drawn,
his pay during re-employment shall be reduced, with effect from the date on
which the commutation becomes absolute, by an amount representing the
difference between the portion of pension commuted and the portion of
pension drawn, until the commutation.
Article 524-C :- In the case of pensioner a portion of whose pension
has been commuted before re-employment, the original amount of the pension
should be taken into consideration in fixing the total receipts during re-employ-
ment or continued employment and not merely the uncommuted pension.
Note :-
(a) (i) Pension equivalent of Retirement Gratuity need not be de-
ducted from the pay fixed during re-employment w.e.f. 1.4.90.
(ii) In respect of those re-employed prior to 1.4.1990 the pay shall
be refixed w.e.f. 1.4.1990, without taking into account the pen-
sion equivalent of Gratuity.
[G.O.Ms.No.375, Fin & Plg (FW.PSC) Dept., dt. 19.10.1990]
(b) Pension equivalent of Gratuity was ordered to be restored
to those pensioners who opted to the DCRG benefit as per
G.O.Ms.No. 396, Finance & Planning (FW.PI) Department,
dt. 22.9.1962, (i.e., those Government servants opted to
continue in C.S.Rs.)
[G.O.Ms.No. 254, Fin & Plg (FW.Pen.I) Dept, dt 4.8.1989]
(c) (i) The limit of Rs.2,750/- occurring in two places in clause
(d) and in clause (f) of ruling 3 under Article 521 of C.S.Rs.
was enhanced to Rs.3,500/-
[G.O.Ms.No.261, Fin & Plg (FW.PI) Dept., dt. 25.5.1980]
(ii) Consequent on the introduction of Revised Scales of Pay 1986,
w.e.f. 1.7.1986, revised orders were issued for regulating the
pay of the re-employed pensioners in two parts.
Part I :- regulating the pay of those persons re-employed prior to
1.7.1986; and
Part II :- regulating the pay of the those re-employed for the first time,
after 1.7.1986.
APNDIX - II 209
In both the above cases, the pay fixed on re-employment plus pen-
sion, put together, should not exceed Rs. 8.000/- p.m.
[G.O.Ms.No.341, Fin & Plg (FW.PSC) Dept., dt. 14.12.1987]
Section - III
Re-employment of a Military Pensioner
Article 525 :- Except where it is otherwise expressly provided, the
rules in section II of this chapter do not apply to a military officer, departmental
officer, warrant or non-commissioned officer or solider who is taken into or
allowed to continue in civil employ (after he has been granted a pension un-
der military rules). The claims of such an officer to salary in the civil depart-
ment are governed by Articles 526 to 528. His pension for service in the Civil
department will not be effected by his military pension.
Article 526 :-
(a) Where a pensioner formerly in military service obtains em-
ployment in the civil department after having been granted a
military pension and continues to draw his military pension,
the authority competent to fix the pay and allowances of the
post in which he is re-employed, shall take into account the
amount of pension, including such portion of it as may have
been commuted.
(b) Where a military officer, departmental officer, warrant or non-
commissioned officer or solider, who is granted a pension un-
der military rules, while he is in civil employ, draws such pen-
sion while he is in civil employ, the authority competent to fix
the pay and allowances of the post in civil employ, may, with
effect from the date from which the pension is granted, re-
duce such pay and allowances with reference to such officer
or soldier by any amount not exceeding the amount of such
pension.
(c) In cases of military personel, who retire from the military ser-
vice before attaining the age of 55 years and are re-employed
in civil posts, on or after 22nd December 1971, the pension
shown below shall be ignored in fixing their pay on such re-
employment.
APNDIX - II 210
(i) In the case of service officers and officers holding
Group ‘A’ posts in civil service, the first Rs.500/- of pen-
sion;
(ii) In the case of personnel below commissioned officer’s
rank and officers holding group ‘B’ or lower posts in
civilian side, at the time of retirement, their entire
pension.
Note :- The pension for the purpose of these order includes other
forms of retirement benefits.
Article 528-B :- The Pension of the heir of an Indian military officer
or non-commissioned officer or solider, or the heir of a medical subordinate,
will during employment in any civil department, merge in his salary.
This position is in accordance with the executive orders issued in
G.O.Ms.No.223, Finance & Planning (FW.P.I) Department, dt. 19.7.1986, read
with G.O.Ms.No.18, Finance & Planning (FW.P.I) Department, dt. 30.1.1987.
Note :-
(a) The limit of Rs. 50/- occurring in sub-clauses (i) & (ii) of clause
(c) of Article 526, of Andhra Pradesh Pension Code Volume - I
was raised to Rs.125/-
[G.O.Ms.No. 330, Fin & Plg (FW.P.I) Dept. dt 19.12.79]
(b) Sub-clauses (i) & (ii) of clause (c) of Article 526 Andhra
Pradesh Pension Code Volume-I were changed as shown
below :
(i) In respect of serving officers; the first Rs.250/-
(ii) In respect of personnel, below commissioned officer’s
rank, the entire amount of pension.
[G.O.Ms.No.257, Fin & Plg. (FW.P.I) Dept., dt. 2.9.83]
Section IV
Pension for new service
Article 529 :- Except as provided in Article 525 to 528-B, an officer
who, having been discharged with a pension, is subsequently re-employed,
may not count his new service for a separate pension. Pension (if any) is
APNDIX - II 211
admissible only for the new service combined with the old, the whole being
counted as one service.
Article 530 :- If an officer, who has obtained a compensation or in-
valid pension is re-employed in pensionable service and retains the pension
(see Article 514) the pension or Gratuity admissible for his subsequent ser-
vice is subject to the following limitations, namely, that the Gratuity or the
capital value for the pension shall not be greater than the different between
the value of the pension that would be admissible at the time of the officer’s
final retirement, if the two periods of service were combined, and the value of
the pension already granted for the previous service.
Article 531 :-
(a) If a Gratuity received for the earlier service has not been re-
funded, gratuity or pension (as the case may be) may be al-
lowed for the subsequent service, on condition that the amount
of such gratuity or the present value of such pension plus the
amounts of previous gratuity shall not exceed the amount of
gratuity or the present value of the pension that would have
been admissible had the gratuity received for the earlier ser-
vice been refunded.
(b) If the amount of such gratuity or the present value of such
pension, plus the amount of the previous gratuity, exceed the
amount of gratuity or the present value of the pension that would
have been admissible if the gratuity received from earlier ser-
vice had been refunded, the excess must be disallowed.
Article 531-A :- For the purpose of Article 530 & 531, the Capital or
present value of pension shall be calculated in accordance with the table
prescribed by the Government under the Andhra Pradesh Civil Pensions (Com-
mutation) Rules, 1944.
Section - V
Guidelines for fixation of pay and other terms of retired
judges of the Supreme Court and High Courts on their appoint-
ment on Commission, Committees of Enquiry
The Government of India, Ministry of Law & Justice (Depart-
ment of Justice) New Delhi, in their Letter No.24/28/80 Justice, Dt. 20-10-
1987 issued the following guidelines in regard to fixation of pay and other
APNDIX - II 212
terms of retired judges of Supreme Court and High Courts, on their appoint-
ment on Commission/Committee of Enquiry.
A. Retired Judges re-employed on whole-time basis :
(i) Pay, which together with pension and pension equivalent
of other forms of retirement benefits, may be restricted to
Rs.8,000/- per month in case of retired High Court Judges and
Rs. 9,000/- per month in the case of retired Chief Justice of
High Courts/Judges of Supreme Court w.e.f. 1-4-1986.
(ii) Dearness Allowances as payable to officers of All India Ser-
vices getting pay of Rs.6,700/- per month and above either
from the date from which it was admissible to sitting Judges
or from the date on which they are appointed to Commis-
sions/Committees of Enquiry, whichever is later.
(iii) Compensatory (City) Allowance as should be admis-
sible the serving Judges of Supreme Court and High Courts at
the Headquarters station of the Committee/Commission.
(iv) Travelling Allowance and Daily Allowance may be paid accord-
ing to their entitlement on the rates at the time of their re-em-
ployment. They will also be entitled to facility of temporary Gov-
ernment accommodation in Guest Houses / Inspection Bun-
galows run by the Central Government, wherever available,
on payment of normal rent at outstations, of the class to which
Government servants of the highest class are eligible.
(v) Transfer T.A. as admissible to a Government servant of the
highest grade from Home Town to Headquarters for joining
the Commission/Committee and from Headquarters to
Home Town at the end of assignment.
(vi) Rent free furnished accommodation or house rent allow-
ance at 12 ½ % of pay in lieu there of subject to a maximum of
Rs.1,000/-
(vii) Medical facilities of CGHS may be made available. Where
CGHS is not available they may be entitled to medical facilities
as available to Cabinet Ministers.
(viii) Leave as admissible to other re-employed pensioners under
C.C.S. (Leave)Rules, 1972.
(ix) L.T.C.for self and family as admissible to re-employed pen-
sioners and the entitlement will be that of the highest grade in
Central Government.
APNDIX - II 213
(x) Conveyance facilities may be made available as admis-
sible to the serving judges at the time of their re-employ-
ment.
B. Retired Judges re-employed on part-time basis etc :-
If the quantum of work does not justify whole-time employment in case
where a re-employed Judge wishes to make his headquarters the place, where
he has taken up residence after retirement instead of the headquarters of
the Commission/Committee, there should be no whole-time appointment
and accordingly no salary would be admissible. In case of such part-time
employment, the re-employed Judges will be eligible to get travelling allow-
ance and facility of temporary Government accommodation while on tour in
connection with the Commission/Committee, as admissible under A(iv)
above and daily allowance at the following rates :-
(a) Retired Chief Justice of India Rs.120/- per day
(b) Retired Chief Justice of High Rs. 100/- per day
Court or retired Judge of High
Court
(c) Retired Judge of High Court Rs.90/- per day
This daily allowance will be admissible only for the actual days spent
on the Commission’s / Committee’s work, and no other concession by
way of boarding / lodging or transport will be admissible. If the place of nor-
mal residence happens to be the same as the headquarters of the Com-
mission / Committee and no salary is given, a ‘perdiem’ honorarium equal to
the above rates, may be allowed.
[Endt. No. 2176/Spl.B/87-1, dt. 24-10-1987 of GA (Spl-B) Department
read with UO Note No.2771/SC.F/8824, dt. 18-7-1990 GA (SC-F) Depart-
ment]
214
APPENDIX - III
Invalid Pension/Medical Examination
Extracts of the provisions contained in Andhra Pradesh Pension
Code
Article 441 :- An invalid pension is awarded, on his retirement from the
public service, to an officer who, by bodily or mental infirmity, is permanently
incapacitated for the public service or for the particular branch of it to which
he belongs.
Rulings
1. [ Not printed ].
2. If a Government servant who, under the conditions of his service, is
liable to be deputed for military duty is found physically unfit for such duty
when called upon, he is liable to be invalidated from service, See Article 441.
A decision to invalid such Government servant may not however, be given
effect to if a Medical Board or other competent medical authority is of opin-
ion that the Government servant concerned may become fit for military duty if
he undergoes suitable medical or surgical treatment. If, on the other hand,
the Government servant declines to undergo the treatment, he will be invali-
dated and his case will not be considered as one of the complete and perma-
nent incapacity for service and he will not as a matter of right be entitled to
any pension. It is open to the Government to decide in such case whether any
pension should be allowed and if so, whether it should be the full or a reduced
pension.
Article 442 :- An officer applying for an invalid pension shall submit a medi-
cal certificate of incapacity in the manner specified below :-
(a) If the officers submitting the application is on leave, elsewhere
than in India, then the Medical examination shall be arranged through the In-
dian Missions abroad by a Medical Board consisting of a physician, Sur-
geon and an Opthalmologist, each of them having the status of a con-
sultant. The service of doctors approved for the officers and staff of the Mis-
sion concerned shall be utilised for this purpose, provided that they fulfil the
above conditions. A lady doctor shall be included as a member of the Medical
APNDIX - III 215
Board whenever a woman candidate is to be examined.
(b) If the officer submitting the application is in India, then the ex-
amining medical authority shall be -
(1) A Medical Board, in the case of all Gazetted Government ser-
vants and those non-gazetted Government servants, whose pay, as de-
fined in rule 9 (21) of the Fundamental Rules exceeds 1[ Rs.2840/- ] per
mensem.
(2) A Civil Surgeon or a District Medical Officer or Medical Officer of
equivalent status in other cases.
(c) Except in the case of the officer on leave elsewhere than in India,
no medical certificate of incapacity for service may be granted unless the
applicant produced a letter to show that the head of his office or department
is aware of his intention to appear before the Medical Board/Officer. The Medical
Board/Officer shall also be a supplied by the head of the office or department
in which the applicant is employed, with a statement of what appears from
official records to be the applicant’s age. Where the applicant has a service
book, the age recorded therein shall be reported.
(d) In the case of civilian in the various administrative services who,
under an agreement, are liable for field service, incapacity for service, must
be established by a Military Medical Board the members of which will attest
the medical certificate.
Rulings
1. The Medical Certificate referred to in this Article should invariably be
drawn up in Medical Form No. 1-17 (Civil Medical Form No.32)
2. The system of taking finger-prints by Medical Officers on the medi-
cal certificates in the case of invalid pensions and communication
1. The expression “Rs. 2840” was substituted by G.O.Ms.No.405, Finance & Planning (FW.P.I)
department, dt. 15.12.1993 w.e.f. 1.1.1993.
Note :- The monetary limit of Rs. 500/- contained in Article 442 (b) (I) was enhanced to Rs.
750/- by G.O.Ms.No.274, Finance & Planning (FW.P.I) department, dt. 19.7.1985, and to Rs.
1450/- by G.O.Ms.No.19, Finance & Planning (FW.P.I) department, dt. 16.1.1989.
APNDIX - III 216
of pension should remain in force.
3. Commissioned Medical Officers, District. Medical Officers and Civil
Surgeons are alone authorised to grant certificates of un-fitness
for further service.
4. Honorary Surgeons and Physicians may issue certificates, invaliding
for further service, Government servants who are patients in their
wards on receipt of a requisition from the heads of departments
to which the Government servant belongs.
Such invaliding certificates issued in the cities of Hyderabad and
Secunderabad should be countersigned by the Director of Medical
Services.
5. All cases in which it is certified that the incapacity for service is due
to irregular, intemperate habits should be submitted to Government
for orders through the proper channel, together with the opinion of
the Director of Medical services.
6. The countersignature of the Director of Medical Services in the in
valid certificates of an officer serving in the mofussil is not neces-
sary. But all cases in which the Medical Officer certifies that the in-
capacity of an officer is due to irregular or intemperate habits, should
be sub mitted to Government through the proper channel together
with the opinion of the Director of Medical Services for the orders of
Government.
7. The Government have decided that in the case of non-gazetted
mofussil police officers residing in Hyderabad or Secunderabad dur-
ing their period of leave the certificate of unfitness for further service
should be granted by the Police Surgeon.
8. The Government may dispense with a medical certificate of inca-
pacity for further service in a case of gratuity and sanction the appli-
cation.
9. All non-gazetted Government servants as to whose fitness for fur-
ther service there may be doubt, should unless they happen to be
absent in other district, on long leave, be sent for examination be-
fore the District Medical Officer of the district in which they are
APNDIX - III 217
serving. Where a Government servant’s jurisdiction falls within
more than one Revenue district, he may be required to appear be-
fore the District Medical Officer of such district as may be depart-
mentally convenient. If, in special cases, this procedure has nec-
essarily to be departed from, the reasons therefor should be recorded
in writing and communicated to the Commissioned Medical Officer
who is asked to examine the applicant.
10. Invaliding medical certificates under this article should be given by
Medical Officers registered under Medical Registration Act and if any
doubt arises in a particular case, it should be referred to the Direc-
tor of Medical Services for decision or countersignature.
11. The Medical Superintendent, Union Mission Tuberculosis Sanato-
rium, Madanapalle, is deemed to be a Civil Surgeon for granting
invaliding certificates to Government servants under his treat-
ment for tuberculosis provided that he is registered under the Medi-
cal Registration Act. The invaliding certificates should be counter
signed by the Director of Medical Services.
12. The disease from which an applicant is suffering is curable by an
operation, but this, he refuses to undergo and is therefore invalided.
In these circumstances no pension or gratuity is admissible. The
Government consider that each case of invalidation on account of
a curable disease should be decided on its merits. The A.G. is re-
quested to forward such cases for the orders of Government.
Article 443 :- (a) A succinct statement of the medical case, and of the
treatment adopted, should, if possible, be appended.
(b) If the Examining Medical Officer, although unable to discover any
specific disease in the officer, considers him incapacitated for further service
by general debility while still under the age of fifty-five years, he should give
detailed reasons for his opinion, and, if possible a second medical opinion
should always, in such a case be obtained.
(c) In a case of this kind special explanation will be expected from the
head of the office or department, of the grounds on which it is proposed to
invalid the officer.
APNDIX - III 218
Article 444 :- A simple certificate that inefficiency, is due to old-age or
natural decay from advancing years, is not sufficient in the case of an officer
whose recorded age is less than fifty-years, but a Medical Officer is at liberty,
when certifying that the officer is incapacitated for further service by general
debility, to state his reasons for believing the age to be understand.
Form of Medical Certificate elsewhere than in India
Article 445 :- The form of medical certificate given by the Medical Board
arranged by the Indian Mission abroad, in respect of an officer applying for
invalid pension while on leave elsewhere than in India, shall be as follows :-
Form
We have carefully examined Mr. ....................................................
........................................................................... Taking into account all the facts
of the case as well as his present condition, we consider that he is inca-
pable of discharging the duties of his situation and that such incapability is
likely to be permanent. His incapacity does not appear to us to have been
caused by irregular or intemperate habits.
In our opinion his incapacity is the result of irregular or intemperate
habits.
Note :- If the incapacity does not appear to be complete and permanent, the
certificate should be modified accordingly and the following addition should
be made in the form. “We are of opinion that A/B, is fit for further service of a
less laborious character than that which he has been doing or may, after
resting for ...................................... months, be fit for further service of a less
laborious character than that which he has been doing”.
[G.O.Ms.No.37, Finance Department, dt. 14-2-1974]
Article 446 :- If any doubt arises regarding the validity of a certificate by the
Medical Board arranged by the Indian Mission abroad the Audit Officer must
not, of his own motion, reject the certificate as invalid, but must submit the
matter for the decision of the Government.
Note :- Government may delegate its power under this article to Heads of
Departments.
APNDIX - III 219
Forms of Medical Certificate in India
Article 447 :- (a) The form of the certificate to be given respecting an
officer applying for pension in India is as follows :-
Certified that I (We) have carefully examined A.B. son of C.D.
................................................................... in the ....................................
His age is by his own statement ............................. years any by appearance
about ..................................................... years. I (We) consider A.B. to be com-
pletely and permanently incapacitated for further service of any kind (or in the
department to which he belongs) in consequence of (here state disease or
cause). His incapacity does not appear to me (us) to have been caused by
irregular or intemperate habits.
Note :- If the incapacity is the result of irregular or intemperate habits, the
following will be substituted for the last sentence :-
“In my/(our) opinion his incapacity is ........................... directly due to
..............................................................................................................
has been accelerated or aggravated by irregular or intemperate habits”.
[G.O.Ms.No.2107, Finance, dt. 2.11.1959]
If the incapacity does not appear to be complete and permanent, the
certificate should be modified accordingly and the following addition should
be made : I am (we are) of opinion that A.B. is fit for further service of a less
laborious character than that which he has been doing (or may, after resting
for ......................................................... months, be fit for further service of a
less laborious character than that which he has been doing).
(b) The object of the alternative certificate of partial incapacity is that
an officer should, if possible be employed even on lower pay, so that the
expenses of pensioning him may be avoided. If there be no means of
employing him even on lower pay, then he may be admitted to pension; but it
should be considered whether, in view of his capacity for partially earning a
living, it is necessary to grant to him the full pension admissible under rule.
Special Precautions in the Police
Article 449 :- Superintendents of Police should be on their guard against
APNDIX - III 220
endeavours to retire on invalid pension by officers who are capable of serving
longer.
Article 450 :- Medical Officers should confine themselves recommending
leave so such policemen as are not likely to benefit by a further stay in hospi-
tal and should not certify that a policeman is incapacitated for further service
unless they are officially requested to report upon his incapacity for further
service.
Article 451 :- Medical Officers should be specifically searching in their
examination of the physical unfitness of every applicant for pension, and,
whenever the number of applicants for pension is large, the examination
should, if possible, be conducted by two Medical Officers.
Restrictions
Article 452 :- An officer discharged on other grounds has no claim under
Article 441 even although he can produce medical evidence of incapacity for
service.
Article 454 :- If the incapacity is directly due to irregular or intemperate hab-
its to pension can be granted. If it has not been directly caused by such hab-
its, but has been accelerated or aggravated by them, it will be for the authority
by which the pension is grantable to decide what reduction should be made
on this account.
Rulings
1. The mere fact that an officer has suffered from syphilis is not suffi-
cient to bring him under the operation of this article, provided there is nothing
against his character in other respects. In the event of his retirement
being necessitated by such cause, the record of his service should be ex-
amined. The presumption may be against the officer, but it should not be
accepted as other than a presumption and should be viewed as capable
of being completely rebutted by the general evidence as to character and
conduct.
2. It is for the authority, which is empowered to sanction his pension or
gratuity, to decide whether the incapacity is the result of irregular or in-
APNDIX - III 221
temperate habits. The Audit Officer should certify the applicant’s title to pen-
sion or gratuity with some such proviso as the following :-
“Provided that the sanctioning authority is of opinion, on con-
sideration of the Medical certificate and other evidence as to habits and char-
acter, that the capacity has not been proved to be caused by irregular or
intemperate habits”.
3. (a) A Government servant reported to be suffering from leprosy or syphi-
lis should not at once be invalided but should be granted such leave as may
be necessary, but not exceeding the amount to his credit to enable him to
undergo proper treatment and he should be invalided from service in the former
case only if after undergoing the treatment for the full period of the leave to his
credit he is still certified to be infected with the disease, and in the latter case
only if he refused to undergo the treatment prescribed by competent medical
authority or is such authority considers the treatment has failed.
(b) The following instructions have also been issued by Government
for the guidance of medical officers in cases of syphilis and leprosy :-
(i) Syphilis and leprosy are amenable to treatment.
(ii) A Government servant reported to be suffering from the dis-
eases need not necessarily be invalided from service.
(iii) He may be granted such leave as it necessary but not ex-
ceeding the amount which he has to his credit in order to en-
able him to undergo proper treatment.
(iv) A Government servant who is suffering from these diseases
and who refused to undergo the treatment prescribed by com-
petent medical authority or where such authority considers that
the treatment has failed, is liable to be invalided from service.
(v) The question of the grant of an invalid pension will be decided
on the merits of the case.
(vi) A Government servant who has been granted leave to undergo
treatment for syphilis should be allowed to return to duty
only on the production of a certificate from the Director of the
King Institute, Guindy, or other recognized laboratory, that his
APNDIX - III 222
Wasserman reaction has been negative for two consecutive
examinations made at an interval of three months or, if the
head of office is satisfied that adequate facilities for continued
treatment exist at the station to which the individual is posted.
In the case of Government servants under the treatment of a
Government Medical Officer, the Wasserman test will be con-
ducted free of charge at a Government laboratory.
(c) If, however, he actually undergoes the treatment prescribed while
under regular leave due, there is no objection to the grant of leave not due in
continuation thereof.
Article 455 :- An officer who has submitted under Article 442, a medical
certificate of incapacity for further service shall, if he is on duty, be invalidated
from service from the date of relief of his duties, which should be arranged
without delay on receipt of the medical certificates, or if he is granted leave
under the subsidiary rule 24 under rule 74 (a) contained in Annexure II-Part I of
the Fundamental Rules, on the expiry of such leave, if he is on leave at the
time of submission of the said medical certificate, he shall be invalidated
from service on the expiry of that leave or extension of leave if any granted to
him under subsidiary rule 24 under rule 74 (a) contained in Annexure II - Part
I of the Fundamental Rules and if the medical authority has declared a
Government servant fit for further service of less laborious character than
that which he has been doing he may, if possible, be employed on lower pay
and if there be no means of employing him even on a lower pay, he shall be
admitted to pension.
223
APPENDIX IV
Important provisions in A.P. Civil Pensions (Commutation)
Rules 1944, and important orders issued by Government in re-
gard to Commutation of Pension and Restoration of Commuted
portion of Pension.
1. Applicability :-
The A.P. Civil Pensions (Commutation) Rules, 1944 are ap-
plicable to all Government servants under the rule making control of the Gov-
ernment of Andhra Pradesh.
[Rules 2 of A.P. Civil Pensions (Commutation) Rules, 1944]
2. Commutation of Pension :-
a) A Government servant to whom the A.P. Civil Pension (Commuta-
tion) Rules 1944 apply, shall subject to the conditions herein after specified,
be allowed to commute for a lump payment any portion not exceeding one
third of the pension granted to him by the State Government
Based on the recomendations of PRC, 1999 the limit for com-
mutation of pension under A.P Civil Pension (commutation) rules 1944 shall
be enhanced to 40% of the pension sanctioned to the pensioner from 1-4-
99. All other provisions for this purpose shall remain unchanged.
[G.O.Ms.No. 158, F&P (FW.Pen.I) Dept., dt 16-9-99 w.e.f.1-4-99]
Provided that -
(i) the expenditure involved can be meet from the sanctioned budget
grants; and
(ii) the residue of the pension after the commutation, together with the
uncommuted portion of any permanent pension or pensions payable to the
Government servant by a local body or by any Government in India shall not
be less than Rs. 370/- (Rupees three hundred and seventy only)
[Rules 3(1) of Commutation Rules as amended in G.O.Ms.No.239, Finance &
Planning (Finance Wing-Pension.I) Department, dated 16.9.1991 and further amended
in G.O.Ms.No.90, Finance & Planning (Finance Wing Pension.I) Department,
dated 8.3.1994 w.e.f. 16.9.1991]
(iii) The minimum pension is inclusive of commutation portion of pen-
sion. As such commuted portion of pension will be deducted from the mini-
mum pension of Rs. 1,275/- p.m. while making monthly disbursement w.e.f.
APNDIX - IV 224
1.4.99, except of pensioners whose commutation is restored as per the
existing orders.
[As per para 16 of G.O.(P).No.156, F&P (FW.Pen-I) Dept. dt.16-9-99]
b) The portion of the Pension to be Commuted should consist of whole
rupees.
(Note :- Rule 3 (1) of Commutation Rules)
(c) Notwithstanding anything contained in sub rule (1) of rule 3 of A.P.
Civil Pensions (Commutation) Rules 1944 the State Government may in their
discretion, refuse Commutation of Pension in the case of a pensioner who
has been guilty of grave misconduct which would, in their opinion have justi-
fied the withholding of his pension under Art 351 of the CSRs.
(Rule 3 (2) of Commutation Rules)
d) A Government servant against whom judicial or departmental pro-
ceedings has been instituted or a pensioner against whom any such pro-
ceeding has been instituted or continued under Art 351-A of the C.S.Rs shall
not be permitted to Commute any part of his pension during the pendency
of such proceedings.
(Rule 3 (3) of Commutation Rules)
e) A Government servant to whom a compassionate allowance is
sanctioned under Art-353 of CSRs/241 of HCSRs, may be allowed to com-
mute for a lump payment, any portion of such allowance according to these
rules, with the permission of the Government in Finance Department, subject
to the condition that he should produce proof that the commutation amount
so sanctioned should be invested by him for the permanent benefit of his
family. For this purpose, the commuter, shall apply for permission to com-
mute his compassionate allowance to the Secretary to Government, Fi-
nance Department, along with an undertaking duly certified by a Gazetted
Officer of this State Government in the form prescribed in Annexure I-A to the
Commutation Rules.
(Rules 3 (4) of Commutation Rules)
3. Submission of Application for Commutation :-
a) The application for Commutation of a portion of a pension
need not be submitted separately in cases where the pensioner desires to
commute the pension simultaneously along with service pension. Column
No. 5 of the application form for service pension prescribed in G.O.Ms.No.263,
APNDIX - IV 225
Finance & Planning (Finance Wing-PSC) Department, dated 23.11.1998,
provides for expressing the desire for commutation also. This form has to be
submitted to the Head of the Office.
b) In cases where the pensioner did not request for si-
multaneous commutation along with service pension but desires to com-
mute the portion of pension before the expiry of the period of one year from
the date of retirement, the application in the form prescribed in
G.O.Ms.No.119, Finance & Planning (Finance Wing - Pension.I) Department,
dated 17.4.86, shall be addressed to the Head of the Office.
c) In cases where the pensioner did not request for si-
multaneous commutation along with service pension, but desires to com-
mute a portion of pension after the expiry of the period of one year from the
date of retirement, the application in the form prescribed in G.O. (P) No.8,
Finance & Planning (Finance Wing - Pension.I) Department, dated 7.1.80 &
G.O.Ms.No.34, Finance & Planning (Finance Wing - Pension.I) Department,
dated 25.2.81 shall be submitted to the Head of the Office.
d) An applicant who has commuted a fraction of his final pen-
sion and after such commutation, if his pension has been revised and en-
hanced restrospectively as a result of Government’s decision, the applicant
shall be paid the difference between the commuted value determined with
reference to enhanced pension and commuted value already authorised.
These orders shall take effect from 29.11.91 and the cases which have not
been finalised on the date of issue of these orders shall be finalised accord-
ingly.
[G.O.Ms.No.392, Finance & Planning (FW.Pen.I) Department, dated
2.12.93 as amended in G.O.Ms.No.245, Finance & Planning (FW.Pen.I) De-
partment, dt. 16.6.1994]
e) The orders issued for payment of difference of amount in com-
mutation due to revision in pension consequent on revision of pay scales
1993 issued in G.O.Ms.No.392, F&P (FW.Pen.I) Dept., dt. 2-12-93 are ex-
tended to the cases whose first commutation was under medical scheme.
Such pensioner need not under go medical examination again. In cases where
the age is loaded in medical examination for commutation in the first instance,
the same shall be adopted for determine the revised commuted value under
these orders and the date on which the commutation became absolute in the
first instance shall also remain the same. However, these orders do not apply
to cases where the pensioner has declined to accept the commutation amount
on the basis of loaded age and withdraw his application for commutation
APNDIX - IV 226
earlier. These orders shall take effect from 29-11-91.
[G.O.Ms.No.189 F&P (FW.Pen.I) Dept., dt. 18.7.95]
4. Medical Examination dispensed with in certain cases :-
Commutation without Medical Examination :-
a) If the application for commutation of pension is received within one
year after retirement on superannuation, medical examination is not neces-
sary.
[G.O.Ms.No.67, Finance & Planning (Finance Wing - Pension.I) De-
partment, dated 28.2.78]
b) i) The benefit of commutation of pension without medical ex-
amination is extended to the cases of (1) Retiring Pension, (2) Pension on
absorption in or under a Corporation or Company or Body and who elects to
receive monthly Pension and Retirement Gratuity. (3) Compensation
Pension, (4) Voluntary Retirement after 20 years.
ii) These orders shall not apply to Government servants (a) who
retire on invalid pension; and (b) who, on absorption in or under a Cor-
poration or Company or Body, elect to the alternative of receiving the Retire-
ment Gratuity & lumpsum in lieu of Pension and (c) who apply for commuta-
tion after one year of retirement.
iii) In the case of Government servants absorbed in a Cor-
poration / Company / Body and who elect to receive monthly pension and
Retirement Gratuity, the period of one year for the purpose of commu-
tation shall be reckoned from the date of issue of Government orders allow-
ing such absorption.
iv) In the case of those to whom only provisional pension is
granted, if after conclusion, entire pension is withheld, the question of com-
mutation does not arise. In the case of others to whom pension was allowed
either in full or in part, the period of one year has to be reckoned from the date
of issue of orders on conclusion of the proceedings.
The Government servant has to apply in the prescribed form
and the commutation will become absolute on the date on which the
application is received by the Head of the Office.
[G.O.Ms.No.239, Finance & Planning (Finance Wing - Pen-
sion. I) Department, dated 13.9.82]
APNDIX - IV 227
c) The period of one year has to be reckoned from the date of
actual retirement (not from the date of attainment of 55/58 or 60 years but
from the last day of the month) in the case of commutation of pension without
medical examination.
[G.O.Ms.No.332, Finance & Planning (Finance Wing - Pension.I)
Department, dated 19.12.79]
5. Cases where medical examination is necessary :-
a) Commutation after medical examination :-
i) If the application for commutation of pension is made
by the pensioner, after one year from the date of retirement, commutation of
pension should not be sanctioned unless, such medical authority as may be
prescribed in this behalf by sanctioning authority, certifies that the pensioner’s
bodily health and prospects of duration of life and such as to justify com-
mutation.
[Rule 5(1) of commutation rules read with G.O.Ms.No.67, Finance
& Planning (FW - Pen.I) Department, dated 28.2.78]
ii) The certifying medical authority shall subject the pen-
sioner to a strict medical examination, requiring him to furnish such infor-
mation as to his health and habits as is usually required of persons propos-
ing to assure their lives in assurance companies and report in such form as
may be prescribed by the State Government.
[Rule 5(2) of the Commutation Rules]
iii) If the pensioner furnishes any information found to be false
within his knowledge or wilfully suppresses any material fact in answer to any
question, written or oral, put to him in connection with his medical ex-
amination, the sanctioning authority may cancel the sanction at any time be-
fore payment is actually made, and such a statement or supression may be
treated as grave misconduct for the purpose of Art 351 of C.S.Rs.
[Rule 5(3) of Commutation Rules]
b) Second medical examination :
A pensioner, after he has once been refused Commutation on medi-
cal grounds, or after he has once declined to accept Commutation on the
basis of an addition of years to his actual age, may apply for a second medi-
cal examination at his own expense, if atleast a year has elapsed since his
APNDIX - IV 228
first examination. Such a re-examination shall invariably be made by the stand-
ing Medical Board.
(Note 1 under regulation 6 of the Commutation Rules)
c) Special Medical Examination :
If in the opinion of the medical authority prescribed, any spe-
cial examination is necessary which it is not in a position to carry out itself, it
may require the applicant to undergo such examination at his own expense.
No refund of such expenditure will be given by Government irrespective of the
result of the examination.
(Note 2 under regulation 6 of the Commutation Rules)
6. Procedure for Commutation of Pension where medi-
cal examination is not necessary :-
a) i) If the Government servant desires to commute any portion of
pension simultaneously with service pension, he/she should indicate such
desire to commute any portion of pension in Column No.5 of the application
for service pension prescribed in G.O.Ms.No.263, Finance & Planning (Fi-
nance Wing - PSC) Department, dated 23.11.98.
ii) The capitalised value of commutation will be authorised by the
pension issuing authority simultaneously along with service pension.
(G.O.Ms.No.263, Finance & Planning (Finance Wing - PSC) Depart-
ment, dated 23.11.98)
b) If the pensioner did not express any desire for simultaneous
commutation alongwith service pension at the time of retirement but wishes
to commute any portion of pension after retirement or wishes for further
commutation, within the period of one year from the date of retirement, he/
she should submit the application in the form in Annexure - I to this appendix.
[G.O.Ms.NO.119, Fin & Plg (Finance Wing. Pen.I) Dept. dt. 17.4.86]
7. Procedure for the commutation of Pension where medical
examination is necessary :-
1. The form of application for commutation of pensions pre-
scribed in G.O.Ms.No.8, Finance and Planning (F.W.Pen.I), dt 7.1.80 (vide
Annexure II to this appendix) shall be used.
APNDIX - IV 229
Pensioner should submit application :
2. The pensioner after completing the particulars in Part-I of Form
‘A’ of the application for commutation of pension should submit it to the head
of the office from where he retires.
Action to be taken by the Head of the Office :
3. On receipt of the application for commutation from the pen-
sioner, the head of the office will scrutinise the particulars given in Part-I of
Form ‘A’ of application for commutation of pensions with reference to the
pension file, if it is with him, and transmit the same to the commutation
sanctioning authority by completing Part-II of Form ‘A’.
Action to be taken by the Pension Sectioning Authority :
4. The pension sanctioning authority on receipt of the ap-
plication for commutation of pensions from the head of the office should verify
the particulars in the form with reference to the pension file, if the pension file
is not with the Head of the office but is with him. If it is already verified by the
Head of office with reference to the pension file no further scrutiny is neces-
sary again by the Pension sanctioning authority, who will accord adminis-
trative sanction for the commutation for a lump payment of the pension as
found admissible under the rules by the Accountant-General subject to the
Medical authorities’ recommendations, by completing Part-I of Form ‘B’ of the
application.
Where, however, the head of the office is the pension sanctioning
authority he will accord administrative sanction for payment of the
commutation for a lump payment of the pension as found admissible under
the rules, by the Accountant-General subject to the medical authorities’ rec-
ommendations by completing Part-I of Form ‘B’ and forward the applica-
tion.
Thereafter, the pension sanctioning authority shall forward the ap-
plication to the District Medical Officer/Medical Board to arrange for the medi-
cal examination of the applicant by the proper medical authority by complet-
ing Part-II of Form ‘B’.
Note : The pensioner shall be asked to appear for Medical Ex-
amination before the District Medical Officer of the District in which he draws
his pension or any other Medical Officer selected by the Government in case
APNDIX - IV 230
the Capitalised value, inclusive of the amount paid on account of previous
commutation is less than Rs. 15,000/- and before standing Medical
Board, without any preliminary medical examination, if the capitalised
value, inclusive of the amount paid on account of previous commutations
is Rs.15,000 or more.
[G.O.Ms.No.144, Finance & Planning (FW.P.I) Dept, dt,6.5.82]
At the same time the pension sanctioning authority shall inform by
completing Part-III of Form ‘B’, the applicant enclosing Form ‘C’ that the medi-
cal authority shown therein has been requested to arrange for the medical
examination and to inform the applicant of the date and thereof.
Action to be taken by the Medical Authority :
5. The medical authority shall inform the applicant about the date,
time and place of the medical examination with a request to appear for the
medical examination. The pensioner shall accordingly appear before the
medical authority along with Form ‘C’ with Part-I thereof duly completed ex-
cept for affixing his signature.
6. The medical authority shall complete the medical ex-
amination, complete Part-II of Form ‘C’ of the application and commu-
nicate his report in Part-III of Form ‘C’ to the Accountant General.
Action to be taken by the Accountant-General :
7. The Accountant-General shall, on receipt of the report, verify
the commutation sum admissible keeping in view the medical report and is-
sue authorisation to the concerned treasury for release of the commutation
amount to the pensioner under intimation to the pension sanctioning authority
and the pensioner.
Action to be taken when age is loaded as a
result of Medical Examination :
8. In the medical examination, if the age is loaded, the Ac-
countant-General shall issue a registered notice to the pensioner indicating
the commutation amount admissible to him on the basis of the medical re-
port and request the pensioner to inform within 14 days from the date of re-
ceipt of the notice, if he is willing to accept the commutation amount admis-
sible to him as indicated by him on the basis of the assumed higher age. If the
APNDIX - IV 231
pensioner communicates his willingness to accept the commutation amount
on the basis of the loaded age within 14 days from the date of receipt of
commutation, or, if he does not send any reply to the notice within the period
of 14 days, the commutation shall become absolute on the date of receipt of
reply accepting the amount or on expiry of the period of 14 days from the date
of receipt of the notice by the pensioner and the Accountant-General is
authorised to presume acceptance of the amount admissible on the basis
of the higher assessed age and to release the amount to the pensioner.
On the other hand, if the pensioner declines to accept the com-
mutation amount admissible on the basis of the higher age within 14 days
from the date of receipt of the notice referred to above, he shall be deemed to
have withdrawn his commutation application., He should necessarily inform
the head of the office about the withdrawal of his application when he (the
applicant) does so in response to the Accountant-General’s intimation.
If the employee withdraws his application for commutation where the
age is loaded as a result of the medical report, the Accountant-General shall
return the papers to the pension sanctioning authority indicating the withdrawal
of the application by the Pensioner. The Accountant-General shall not release
the commutation amount when the applicant has declined to accept the
commutation amount on the basis of the higher age as per medical report.
8.(a) Authorities competent to conduct medical examination :-
i) In case when the capitalised value inclusive of the amount
paid on account of previous commutation is less than Rs. 15,000/- the applicant
shall be asked to appear for medical examination before the District Medical
Officer of the District in which he draws his pension or any other Medical
Officer selected by the Government.
ii) In case when the capitalised value inclusive of the amount
paid on account of previous commutations is Rs.15,000/- or more, the ap-
plicant shall be sent for examination before the standing Medical Board with-
out any preliminary medical examination.
[G.O.Ms.No.35, Finance & Planning (FW.P.I) Dept. dt. 16.2.82]
9. Procedure for Medical Examination :-
a) The medical authority after obtaining from the applicant, a
statement as shown in Part-I of Form ‘C’ (which must be signed in the
APNDIX - IV 232
presence of such authority) shall subject him to a strict examination, enter
the results in Part-II of Form ‘C’ and record its option as to the accuracy with
which the pensioner has answered the questions prescribed in Part I
regarding his medical history and habits. Lastly it shall attest the unattested
copy of the photograph of the pensioner, complete the certificate contained in
Part-III of Form ‘C’ and in the case of Government servant other than that who
is literate enough to sign his name, obtain in its presence, his left hand thumb
and finger impressions.
[Regulations 5 (iii) of the Regulations contained in Commutation Rules]
b) In the case of an applicant who has been or is about to be
granted an invalid pension, the grounds of invalidation or the statement of the
medical case shall be duly considered by the certifying medical authority
before the certificate (Part-III of Form ‘C’) is signed.
[Regulations 5 (iv) of the Regulations contained in Commutation Rules]
c) The signature of the Medical Authority in Part-III of Form ‘C’
shall be dated invariably.
[G.O.Ms.No.295, Finance & Planning (FW.Pen.II) Dept. dt. 7.9.70]
10. Date on which the commutation becomes absolute :-
Subject to the provision contained in Clause (B) of Rule 5 and to the
withdrawal of the application as per the procedure contained in G.O.(P) No.7
Finance & Planning (FW.Pen.I) Department, dt. 7.1.80, the commutation shall
become absolute i.e. the title to receive the commuted portion of the pension
shall cease and the title to receive the commuted value shall accrue, on the
date on which the commuted value of pension is received by the pensioner
or three months after the issue of authority asking the pensioner to collect the
commuted value of pension by the Accountant General, whichever is earlier,
which shall be entered in both the halves of the Pension Payment Order by
the Treasury Officer under intimation to the A.G., A.P. Payment of commuted
value shall be made to the applicant as expeditiously as possible, but in case
of an impaired life, no payment shall be made until either a written accep-
tance of the commutation has been received or the period within which the
application for commutation may be withdrawn, has expired.
Note :- The amount of Rs.5,000/- specified in sub-paras (i) & (ii) of regulations 6 is enhanced
to Rs.10,000/- by G.O.Ms.No.269, Finance Department, dt. 8.10.1975.
APNDIX - IV 233
[Rule 7(2) of commutation Rules as amended in G.O.Ms.No.121, Fi-
nance & Planning (FW.Pen-I) Department, dt. 20.4.79, read with G.O.(P) No.
7, Finance & Planning (FW.Pen-I) Department, dt. 7.1.80]
11. Date from which reduction of pension becomes operative :-
a) The reduction in the amount of Pension on account of Com-
mutation shall become operative from the date of receipt of the com-
muted value of pension by the pensioner or 3 months after the issue of au-
thority asking the pensioner to collect the commuted value of pension by the
A.G., A.P., whichever is earlier.
[G.O.Ms.No.324, Finance & Planning Department, dt. 20.9.77 and circular
memo no. 2066-C/123/78-I, dt 2.11.78 of Finance Department]
b) In the case of upward revision of pension and the payment of
difference in commuted value of pension as per G.O.Ms.No.273, Finance &
Planning (FW.Pen-I) Department, dt. 11.9.80, the reduction from pension will
be made from the date of receipt of the revised commuted value of pension
or three months after the issue of the authority by A.G., A.P. asking the pen-
sioner to collect the revised commuted value of pension whichever is earlier.
[G.O.Ms.No.303, Finance & Planning (FW.Pen-I) Department, dt.
16.10.80]
12. Amount of capitilised value of pension :-
a) The lumpsum payable on commutation shall be calculated in
accordance with a table of present values prescribed by the Government
from time to time. For the purpose of this rule, the age in the case of impaired
lives shall be assumed to be such age, not being less than he actual age, as
the certifying medical authority may direct. In the event of the table of present
values applicable to an applicant having been modified between the date of
administrative sanction to Commutation and the date on which commutation
is due to become absolute, payment shall be made in accordance with the
table so modified; but it shall be open to the applicant, if the table so modified
is less favourable to him than the table before it was so modified, to withdraw
his application by notice in writing sent within 14 days of the date on which he
receives notice of the modification.
[Rule 6 of the Commutation Rules]
APNDIX - IV 234
b) The lumpsum payable on commutation to Government ser-
vants who have served under more than one Government, when the com-
mutation tables applied by the different Governments are not identical, shall
be calculated according to the commutation table of the Government under
whose rule making contract they are at the time of retirement. In the case of
Government servants who are temporarily lent by one Government to an-
other, the commutation shall be according to the table of lending Gov-
ernment and in the case of those who are permanently transferred from one
Government to another it shall be according to the table of the Govern-
ment to which their services have been permanently transferred.
[Note under rule 6 of commutation rules]
c) The commutation table prescribed in G.O.Ms.No.238, Fi-
nance Department, dt. 26.4.1972 effective from 1.8.1971 is annexed as
Annexure.III to this appendix.
13. Authorities competent to sanction Commutation of Pension
a) The following are the authorities competent to sanction com-
mutation of pension to the various categories of employees.
Category of Officers Sanctioning Authority
1 2
1
[1. (a) All Non-gazetted officers Head of the Office
including Class-IV employees
(b) The Head of the office, who is a Next higher authority who is
Non-Gazetted officer. gazetted.
(c) All Non-gazetted officers Gazetted officer incharge of
including Class-IV employees in the administration of the
secretariat and Heads of Department office concerned.
2. Initial gazetted category of the state Regional/Zonal officers
services. where such officers exist
otherwise head of the
department.
3. Gazetted officers in various Head of the department
departments (other than secretariat
departments)
APNDIX - IV 235
4. Head of the department Government (i.e.) secretary
5. Gazetted officers in all departments of the concerned depart-
of secretariat including Fin & Plg ment in the secretariat.
(FW) and Law departments.
1. Larger delegation of powers to sanction pension to subordinate authorities
modified oders issued by G.O.Ms.No.132, F&P (FW.PSC) Department dt. 18-9-2000
read with G.O.Ms.No.262 F&P (FW.PSC) Department, dt. 23-11-98. The earlier order
issued by G.O.Ms.No. 67 F&P (FW.Pen.I) Dept., dt 25-2-78 was as follow :-
Category of Officers Sanctioning Authority
1 2
1. All Gazetted Officers other than Heads Head of the Department
of Department.
2. Head of the Department Government in the concerned
Administrative Department
3. Gazetted officers in the Secretariat. Chief Secretary in case of all
Departments except Finance &
Law
4. Non-gazetted officers Authority competent to fill up
5. Class-IV employees the posts.
b) The commutation sanctioning authority will have to sanction
not for specific amount admissible but accord sanction for the amount
admissible under the rules by the Accountant-General, Andhra Pradesh. No
further sanction is necessary from the commutation sanctioning authority.
[G.M.No.72/160-C/2629/Pen-I/79-I, dt. 6.11.78 of Finance & Planning
(FW.Pen.I) Department]
14. Verification & authorisation of commutation application of
Class-IV and other low paid employees :-
All the commutation applications of Class-IV and other low paid em-
ployees shall be verified and authorised by the respective Local Fund Audit
Authorities who are now dealing with the pension cases of all such
employees.
The following procedure shall be followed :
i) The concerned departmental authority shall forward the com-
mutation application, after it is filled up and attested as per the existing proce-
dures, to the concerned Local Fund Authority (Viz. Pension Issuing Authority)
APNDIX - IV 236
ii) The Pension Issuing Authority shall after verification and
audit check, issue the authorisation for payment of the amount. The pay-
ment shall be authorised on the same Treasury as the pension and gratuity.
iii) This procedure shall come into force in respect of the com-
mutation application received by the concerned departmental authorities on
and after 1.6.86. Application for commutation of pension received prior to
1.6.86 shall be dealt with in accordance with the existing procedure and shall
be referred to Accountant-General Andhra Pradesh.
iv) This procedure shall be in respect of pension cases settled
under the departmental scheme and authorised by the Local Fund Audit
Authorities. The pension cases settled by the Accountant-General Andhra
Pradesh, shall continue to be referred to Accountant-General Andhra Pradesh,
for authorisation.
v) The amount of commutation shall be allocated among the
various states in accordance with the existing procedures.
[G.O.Ms.No.134, Finance & Planning (FW.Pen.I) Dept, dt. 2.5.86]
15. Payment of Commuted Value of Pension :-
In the case of pensioners drawing pension in India the lumpsum
amount of commuted value of pension shall be payable in Rupees only. In
other cases, it shall be payable at the office through which pension is drawn,
the rate of exchange for conversion of the lumpsum, where the question of
conversion arises, shall be such rate as the Government may by order
prescribe.
[Rule 8 of Commutation Rules]
16. Rescinding of Commutation of Pension - Not permissible :-
A Commutation once given effect cannot be rescinded, i.e.,
the portion of pension commuted cannot be restored on refund of its
capitalised value.
* 17. Procedure for the Payment of Commuted Value of Pension
to the survivors in the event of death of the Pensioner be-
fore receiving the same :-
* This procedure has to be followed in cases where the Government servant did not request
for commutation in the application for service pension prescribed in G.O.Ms.No.356, Finance
& Planning (FW.Pen.I) Department, dt. 28.11.1989.]
APNDIX - IV 237
The following procedure shall be followed for the payment of com-
muted value of pension to the survivors in the event of death of the pen-
sioner before receiving the same.
i) A person who is eligible to file the application for com-
mutation of pension under the existing rules (whether under the medical or
non-medical scheme) shall make a nomination in the form given in An-
nexure - IV to this Appendix and attach it to the application for commu-
tation of pension conferring on one or more persons the right to receive the
commuted value of pension in case the applicant dies without receiving the
commuted value on or after the date on which the commutation becomes
absolute.
ii) If there is no such nomination or if the nomination made does
not subsist, the commutation value shall be paid to the family in the manner
indicated in Rule 47 (b) of Andhra Pradesh, Revised Pension Rules 1980.
iii) If in any case, the commuted value cannot be paid in the man-
ner indicated in paras (i) & (ii) above the same shall be paid to his legal heirs.
[G.O.Ms.No.253, Finance & Planning (FW.Pen.I) Dept. dt. 12.9.1986]
18. Restoration of Commuted portion of Pension :-
The commuted portion of pension was ordered to be re-
stored to the pensioners on completion of 15 years from their date of retire-
ment, if the commutation was simultaneous with retirement.
If there is any time gap between the date of retirement and
date of commutation, the commuted portion of pension shall be restored af-
ter expiry of 15 years from the date on which reduction in Pension on account
of commutation became/becomes effective.
No pensioner shall be entitled to commute his/ her Pension
again on the ground that the commuted portion has been restored to him/her.
[G.O.Ms.No.44, Finance and Planning (FW.Pen.I) Dept, dt. 19.2.91]
Note :- The position prior to the issue of orders in G.O.Ms.No.44, Fi-
nance & Planning (FW.Pen.I) Dept, dt. 19.2.1991 was as follows :
APNDIX - IV 238
i) In respect of those employees who retired on super-
annuation at the age of 55 years & commuted before attaining the age of 56,
restoration shall be made from the date the pensioner attained the age of
70 years or from 1.4.80 whichever is earlier.
[G.O.Ms.No.108, Finance Department, dt. 31.3.80]
ii) In the case of pensioners retired on superannuation & com-
muted their pension in between the age of 56 to 63/65 years, restoration is
permissible as per the tables annexed to G.O.(P) No. 169, Finance and plan-
ning (FW.Pen.I) Department, dt. 26.6.80, w.e.f. 1.4.80.
iii) Restoration of Pension is extended to the pensioners who re-
tired otherwise than on superannuation also except those retired voluntar-
ily before attaining the age of superannuation on other than grounds of invali-
dation from service for medical reasons.
[G.O.(P) No. 338, Finance & Planning (FW.Pen.I) Dept. dt. 27.11.80, w.e.f.
1.4.80]
iv) a) Restoration of pension is order to the pensioners who retired
on superannuation and who, for the first time, commuted a portion of pen-
sion, after attaining the age of 63/65 years, restoration has to be made from
the date of attainment of age indicated in the tables annexed to G.O.Ms.No.98,
Finance and Planning (FW.Pen.I) Dept. dt. 27.4.81.
b) This benefit was allowed to all other pensioners retired exclud-
ing those retired voluntarily on other than medical grounds.
[G.O.Ms.No.296, Finance and Planning (FW.Pen.I) Dept. dt. 18.11.82]
v) Restoration of commuted portion of pension has been extended to
those who retired on voluntary basis also w.e.f. 1.4.80
The date on which he would have retired on superannuation, had he
continued in service is to be the criterion for restoration of the commuted
portion of pension on attaining the prescribed age.
vi) In the case of employees retired voluntarily and commuted a por-
tion of pension, the restoration of pension is permissible only if the Govern-
ment servant is not re-employed. An affidavit to that effect, in the form pre-
scribed in G.O.Ms.No.176, Fin & Plg. (FW.Pen.I) Dept., dt. 23.6.82, has to
be furnished by the pensioner till the date of superannuation.
APNDIX - IV 239
[G.O.Ms.No.176, Fin & Plg (FW.Pen.I) Dept., dt. 23.6.82]
19. Restoration of communted portion of pension absorbed
employees :
(a) The benefit of restoration of admissible commuted portion of pen-
sion after a period of 15 years from the date of commutation is permis-
sible to those Government servants who have been absorbed in a public
sector underakings / Autonomous bodies, and have exercised option in favour
of pro-rate monthly pension and Gratuity (with option to commute 1/3rd pen-
sion). The benefit is, however, not admissible to those Government servants
who have commuted or opted to commute 100% of their pension on absorp-
tion.
[G.O.Ms.No. 1, F&P (FW.Pen.I) Dept., dt 14-1-96]
(b) The benefit of restoration 1/3 of commuted portion of pension after
period of 15 years from the date of commutation is also permissible for the
Government servants who have been absorbed in a Public Sector un-
dertaking/Autonomous Bodies, and have commuted or opted to commute
100% of their pension on absorption.
The restored amount of 1/3rd commuted portion of pension is not to
be further enhanced to minimum pension fixed from time to time. However, it
is eligible for consolidation of pension ordered from time to time.
[G.O.Ms.No.168 F&P (FW.Pen.I) Dept., dt. 5-10-99]
20. Restoration of commuted portion of pension-Instructions :
To avoid hard-ship to the pensioners in restoration of commuted por-
tion of pension after completion of 15 years and who were drawing pension
through public sector banks, the provisions of G.O.(P) No 229, F&P (FW.PSC)
Dept., dt. 22-8-85 are clearly stated that to lodged the PPOs of pensioners
with the banks. In the P.P.Os, the date on which the pension is restorable is
indicated and hence the public sector banks can restore the commuted value
of the pension on the due date without the pensioners to approching the
District Treasury officers. All the public Sector Banks are requested to
restore the commuted value of pension to the pensioner after verification
from the Pension payment orders.
(Cir.memo.No.19960/316/A2/Pen.I/96 dated 11-7-1996 of Fin & Plg (FW.Pen.I)
Department)
APNDIX - IV 240
Annexure - I
Form of application for Commutation of Pension
without Medical Examination
Part - I
To
The ......................................................
(Head of Office) Photo
............................................................
...........................................................
Sir,
Sub :- Commutation of Pension without Medical Examination :
I furnish below the relevant particulars and request that I may
be permitted to commute a part of my pension as indicated below. An at-
tested copy of my photograph is pasted on this application.
1. Name in Block Letters
2. Date of Birth
3. Pension Rules by which governed
4. Date of Superannuation on attaining
the age of 58 years (60 years in the
case of Class IV Employees)
5. Designation of the post held at the
time of Superannuation and the name
of the Office / Department
6. Amount of Pension sanctioned and
whether it is provisional or final
7. * Class of Pension as defined in
Chapter XVIII of A.P. Pension Code
* Classes of Pension :
Superannuation Pension / Compensation Pension / Invalid Pension / Retiring
Pension.
APNDIX - IV 241
8. Name of Treasury or Bank and
account number from which pension
is being drawn (If being drawn
through bank)
9. Name of the Treasury or Bank through
which the Commuted value is desired
to be paid. **
10. Designation of the Accounts Officer
and the Number & date of Pension
payment order, if issued.
11. Whether pension has already been
commuted and if so, how much
12. Amount (in whole Rupees) proposed
to be commuted
13. Particulars of any application for
Commutation of Pension made pre-
viously and whether appeared before
any medical authority or not
Signature
Full Postal Address
Part - II
Forwarded to the . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Accounts Officer) for certifying the Commuted Value admissible.
Place : Signature
Date : Name and address of
the Head of the Office
** The Bank should be the same as the one from where the Pension is drawn.
APNDIX - IV 242
Annexure - II
Application form for commutation of pension where medical
examination is necessary
“Form-A”
PART-I
To
The
Space for Photograph
..........................................
(Head of Office)
Subject :- Commutation of Pension.
Sir,
I furnish below the relevant particulars and request that I may be per-
mitted to commute a part of my pension as indicated below. An attested copy
of my photograph is affixed on this application.
1. Name in Block Letters :
2. Date of Birth :
3. Pension rules by which governed (*)
4. a) Whether a portion of pension
has already been commuted, if
so, how much ?
b) Whether any application for
commutation of pension has
ever been rejected.
c) Whether commutation of pen-
sion has ever been accepted/
* Pension Rules contained in Civil Service Regulations, old Pension Rules in
H.C.S Rules, Revised Pension Rules, 1951 or Liberalised Pension Rules, 1961.
APNDIX - IV 243
declined to be accepted on the
basis of an addition of years to
the actual age recommended by
the Medical Authority, if so,
what are its particulars.
5. Amount (in whole rupees) proposed to
be commuted
6. Name of Treasury or Bank and Account
No. from which pension is being drawn,
if being drawn through bank.
7. Name of the Treasury or Bank (#)
through which the commuted value is
desired to be paid.
8. If the pension is drawn outside Andhra
Pradesh State, which Accounts Officer /
Pension Issuing Authority issued the
authority for payment of pension.
9. Date of superannuation.
10. Designation of the post held at the
time of superannuation and the name
of department/office.
11. Amount of pension sanctioned and
whether it is provisional or final
12. Class of pension as defined in
Chapter-VIII of the Andhra Pradesh
Pension Code ($)
13. Designation of the Accounts Officer /
Pension Issuing Authority and the
number and date of the Pension
Payment Order.
14. Station at which (area near to ordinary
residence) medical examination is
preferred.
Full Postal Address : Signature
(#) the bank should be the same as the one from where pension is drawn.
($) Compensation pension Invalid pension / Superannuation pension / Retiring pension.
APNDIX - IV 244
PART- II
Forwarded in original to ........................................... for according
(Pension Sanctioning Authority)
administrative sanction for payment of the commuted value admissible sub-
ject to the report of the competent medical authority.
Place : Signature
Date : Name and address of
the Head of Office
APNDIX - IV 245
FORM - B
PART - I
The commutation for a lumpsum payment of the pension as found
admissible under the rules by the Accoutnant-General is administratively sanc-
tioned subject to the medical authority’s recommendations. The sum pay-
able will be the sum appropriate to the applicant’s age on his birthday next
after the date on which the commutation becomes absolute or, if the medical
authority directs that years shall be added to that age, to consequent as-
sumed age.
Place : Signature
Date : Name and address of
the Pension Sanctioning
Authority with Office Stamp
PART - II
Forwarded in original to ................................................................
(Here enter the designation and address)
the District Medical Officer/Medical Board ................................. with the re-
quest that he/it will arrange for the medical examination of the applicant by the
proper medical authority as early as possible within three months from the
date of administrative sanction (vide Form ‘B’ - Part.I) but not earlier than
....................................... and to inform the applicant direct in sufficient time
(date of retirement)
where and when he should appear for the medical examination.
(*) The next birthday of the applicant falls on ...................... and his
medical examination may be arranged before that date but within the period
prescribed in the sanctioning order vide Form ‘B’ Part-II.
Place : Signature
Date : Name and address of
the Pension Sanctioning
Authority with Officer Stamp
(*) With one copy of Form ‘C’
APNDIX - IV 246
PART - III
Forwarded to ...............................................................................
(Here enter the name and address of the applicant)
The...............................................................................................
(Here enter the designation and address of the medical authority)
has been requested to arrange for the medical examination (+) and to inform
Sri. ......................................... where and when he should appear for the ex-
amination. He should bring with him the enclosed Form ‘C’ with the par-
ticulars required in Part-I thereof duly completed except for the signature.
Place : Signature
Date : Name and address of
the Pension Sanctioning
Authority with Office Stamp
[G.O.Ms.No.8, Fin & Plg (FW.Pen.I) Dept., dt. 7.1.1980]
(+) The fee for medical examination of pension is Rs.16 whether the medical
examination is conducted by a single medical officer or by the standing Medical Board
provided that in the case of pensioners drawing Rs. 30 and less a month, the fee shall
be Rs.10 when the examination is conducted by a single Medical Officer. In the case
of Medical examination by the standing Medical Board, the applicant shall pay Rs. 4
out the fee of Rs.16 into a Government Treasury or into the State Bank of Hyderabad
or their agents to the credit of the Government under the Head “0210 - Medical &
Public Health - 01 - Urban & Health Services - 501 - Services & Service fees” and
make over the receipt together with the remaining fee of Rs. 12 in cash to the Standing
Medical Board at the time of examination (vide Regulation 6 V) of the regulation gov-
erning the procedure for commutation of pension issued in G.O.Ms.No.263, Finance,
dt. 1-4-1963.
APNDIX - IV 247
Form - C
Medical examination by the ...........................................................
(Here enter the medical authority)
Part - I
Statement to be filled in by the applicant for commutation of a portion
of his pension under Andhra Pradesh Civil Pensions (Commutation) Rules,
1944.
The applicant must complete this statement prior to his examination
by the .......................................................................................................
(Here enter the medical authority)
and must sign the declaration appended thereto in the presence of that
authority.
1. State your name in full
(in block letters)
2. State place of birth
3. State your age and date of birth
4. Furnish the following particulars concerning your family :
Father’s age Father’s age No. of brothers No. of brothers
if living and at death and living, their ages dead, their ages
State of health cause of death and state of health at and cause of
death
Mother’s age Mother’s age No. of sisters No. of sisters
if living and at death and living, their ages dead, their ages
State of health cause of death and state of health at and cause of
death
APNDIX - IV 248
5. Have you ever been examined :
a) For Life Insurance, or/and
b) by any Government Medical Officer
or State Medical Board, Civil or State ?
If so, state details and with what result ?
6. Have you ever been granted leave on
medical certificate in the previous five
years ? If so, state periods of leave
and nature of illness ?
7. Have you ever :
a) had small pox, intermittent of any
other fever, enlargement or suppura-
tion of glands, spitting of blood,
Asthama, Inflation of lungs, Pleurisy,
heart disease, fainting, attacks,
rheumatism, appendicitis, epilepsy,
insanity or other disease of the ear,
syphillies, gonorhoea, or
b) had any other disease or injury
which required confinement to bed
or medical or surgical treatment, or
c) undergone any surgical operation,
or
d) suffered from any illness, wound
or service during war ?
8. Have you Hernia ?
9. Have you varicocele, varicose veins or
piles ?
10. is your vision in each eye good ?
11. Is your hearing in each ear good ?
12. Have you any congential or acquired
malformation, defect or deformity ?
APNDIX - IV 249
13. Is there any further matter concerning
your healthy not covered by the above
questions such as presence of albumen
or sugar in the urine marked increase
or decrease in your weight in the last
three years or being under treatment
of any doctor within the last three
months and the nature of illness for
which such treatment was taken.
Declaration By Applicant
(To be signed in presence of the medical authority)
I declare all the above answered to be, to the best of my belief, __
and correct.
I will fully reveal to the medical authority all circumstances with my
knowledge that concern my health and fitness.
I am fully aware that by wilfully making a false statement concealing a
relevant fact I shall incur the risk of losing the commutation. I have applied for
and of having my pension with held or withdrawn under Rule 238 of the
Hyderabad Civil Services Rules/Article 351 of the Andhra Pradesh Pension
Code.
Signed in presence of ..............................
Applicant’s Signature.
Signature & Designation of
Medical Authority
APNDIX - IV 250
PART - II
( To be filled in by the examining medical authority)
General Examination :
1. Apparent age
2. Height
3. Weight
4. Pulse
a) Sitting
b) Standing
What is the character of pulse ?
5. Blood Pressure :
a) Systolic
b) Diastalic
6. Is there any evidence of disease, of the main organs
a) Heart
b) Lungs
c) Liver
d) Spleen
e) Kidney
7. Investigations
a) Urine
b) Blood
c) X-ray Chest
d) E.C.G.
(State Specific Gravity)
8. Has the applicant a hernia ? if so state the kind and if reducible.
9. Describe any scars or identifying marks.
10. Any additional information
APNDIX - IV 251
PART - III
I/We have carefully examined Shri/Smt/Kumari and am/are of opinion
that :-
He/She is in good bodily health and has the prospect of an average
duration of life.
OR
He/She is not in bodily health and is not a fit subject for commutation.
OR
Although He/She is suffering from ................................................. He/
She is considered a fit subject for commutation but his/her age for the pur-
pose of commutation i.e., the age next birth day should be taken to be
................................... (in words) years more than his/her actual age.
Station : .............................
Date : ...............................
Left Hand thumb and finger impressions of non-gazetted Government
servant (in the case of illiterate persons only)
(Signature and designations of examining medical authority)
[G.O.Ms.No.34, Finance & Planning (FW.P.I) Dept. 25-2-1981]
APNDIX - IV 252
ANNEXURE - III
Commutation Table prescribed under rule 10
(Effective from the 1st August 1971)
Commutation values for a pension of Rupees 1 per annum
Age next birthday Commutation value expressed as
number of year’s purchase
17 ... ... ... 19.28
18 ... ... ... 19.20
19 ... ... ... 19.11
20 ... ... ... 19.01
21 ... ... ... 18.91
22 ... ... ... 18.81
23 ... ... ... 18.70
24 ... ... ... 18.59
25 ... ... ... 18.47
26 ... ... ... 18.34
27 ... ... ... 18.21
28 ... ... ... 18.07
29 ... ... ... 17.93
30 ... ... ... 17.78
31 ... ... ... 17.62
32 ... ... ... 17.46
33 ... ... ... 17.29
34 ... ... ... 17.11
35 ... ... ... 16.92
36 ... ... ... 16.72
37 ... ... ... 16.52
38 ... ... ... 16.31
39 ... ... ... 16.09
40 ... ... ... 15.87
41 ... ... ... 15.64
APNDIX - IV 253
Age next birthday Commutation value expressed as
number of year’s purchase
42 ... ... ... 15.40
43 ... ... ... 15.15
44 ... ... ... 14.90
45 ... ... ... 14.64
46 ... ... ... 14.37
47 ... ... ... 14.10
48 ... ... ... 13.82
49 ... ... ... 13.54
50 ... ... ... 13.25
51 ... ... ... 12.95
52 ... ... ... 12.66
53 ... ... ... 12.35
54 ... ... ... 12.05
55 ... ... ... 11.73
56 ... ... ... 11.42
57 ... ... ... 11.10
58 ... ... ... 10.78
59 ... ... ... 10.46
60 ... ... ... 10.13
61 ... ... ... 9.81
62 ... ... ... 9.48
63 ... ... ... 9.15
64 ... ... ... 8.82
65 ... ... ... 8.50
66 ... ... ... 8.17
67 ... ... ... 7.85
68 ... ... ... 7.53
69 ... ... ... 7.22
70 ... ... ... 6.91
71 ... ... ... 6.60
72 ... ... ... 6.30
73 ... ... ... 6.01
APNDIX - IV 254
Age next birthday Commutation value expressed as
number of year’s purchase
74 ... ... ... 5.72
75 ... ... ... 5.44
76 ... ... ... 5.17
77 ... ... ... 4.90
78 ... ... ... 4.65
79 ... ... ... 4.40
80 ... ... ... 4.17
81 ... ... ... 3.94
82 ... ... ... 3.72
83 ... ... ... 3.52
84 ... ... ... 3.32
85 ... ... ... 3.13
APNDIX - IV 255
ANNEXURE - IV
Form of Nomination to receive the commuted value of pension
To
The ...................................................................... (Head of Office)
........................................................................ (Place)
Sir,
I ......................................................................... , hereby nominate the
person (s) named below to receive the commuted value of pension under
instruction (i) of para 2 of G.O.Ms.No.253, Finance and Planning (FW.Pen.I)
Department, dt. 12.9.86.
Note : - This form is necessary only in case where the nomination form was
not submitted simultaneously as specified in G.O.Ms.No.356, Finance & Plan-
ning (FW.PSC) Department, dt. 28.11.1989.
APNDIX - IV 256
Name & Relationship Date of If nominee is Name &
address of with pensioner Birth minor, name address of
the nominee and address other
of Person (s) nominees in
who may case the
receive the nominee
said commuted under Col.
value during (1) predec-
nominee’s eases the
minority pensioner.
1 2 3 4 5
Relationship Date of birth Name & address Contingency on
with pensioner if the nominee of the person (s) happening of
is minor who may receive which nomination
the commuted value shall become invalid
of pension during
the other nominees
minority
6 7 8 9
Place : ............................... Signature (or thumb impression of illiterate)
& name of the pensioner and address.
Date : .................................
Signature of the Head of Office :
Witness :
Stamp
Signature : ...........................
Name : ................................
Address : ...........................
APNDIX - IV 257
Acknowledgment to be sent by the Head of Office
Certified that the nomination has been received from ......................
....................................................................................... (name of person)
whose address is .......................................................................................
Place : Signature of
Head of Office
Date : Full Address
[G.O.Ms.No.253, Finance & Planning (FW.Pen.I) Dept. dt. 12.9.86]
258
APPENDIX - V
Extraordinary Pensions
(Extract from Manual of Pensions issued in 1976)
209. Extraordinary pension is sanctioned under the Extraordinary Pension
Rules, Andhra Pradesh Extraordinary pension/gratuity/family pension is
awarded to a person to whom these rules are applicable vide para 210 below
and who suffers an injury or is killed or dies as a result of accident or violence.
It is also awarded to those who contract.
(i) venereal disease or septicaemia whether such disease is
contracted by a medical officer as a result of attendance in the course of his
official duty on any patient or of conducting post-mortem examination in the
course of that duty; or
(ii) a disease solely or directly attributable to an accident; or
(iii) an epidemic disease contracted by an officer in consequence
of his being ordered on duty to an area in which such disease is prevalent or
in consequence of his attending voluntarily out of humanitarian motives, upon
any person suffering from any such disease, in any area where he happens
to be in the performance of his duties. The injury or disease may be a risk of
office or special risk of office. The term “accident”, “disease”, “injury”, “risk
of office” and “special risk” and “violence”, are defined in the rules. These
terms, therefore, have the specific meaning, as defined in these rules, in the
application of these rules.
209.1 This is a special award in addition to the pension or gratuity ad-
missible under any other rules unless stated otherwise in the rules.
210. To whom applicable :- It shall apply to all persons paid from civil
estimates other than those to whom the Workmen’s Compensation Act 1923
(Act VIII of 1923) applies, whether their appointment is permanent or tem-
porary or on time scale of pay or fixed pay or piece-work rates, who are under
the rule-making control of the State Government.
211. Competent authority to award Extraordinary Pension :- Ex-
traordinary pension is awarded under these rules with the sanction of the
APNDIX - V 259
State Government only. In making an award the State Government may take
into consideration the degree of default or contributory negligence on the part
of the Government servant who sustains an injury or dies as a result of an
injury or is killed.
212. Award of extraordinary pension not to affect other pensions
unless where so stated in the rules - not to be taken into account for
fixing pay on re-employment:- An award made under these rules except
where otherwise stated in the rules, shall not affect any other pension or
gratuity for which the Government servant concerned or his family may be
eligible under any other rules and the pension granted under the provisions of
these rules shall not be taken into account in fixing the pay of the pensioner
on his continued employment or re-employment in Government service.
213. Extraordinary Pension Rules to prevail where these rules and
Family Pension Rules of 1964 are applicable in certain cases :- In re-
spect of cases arising on and after 24-1-1969 family pension to the families
of Government servants governed by the Family Pension Rules of 1964 as
well as the Extraordinary Pension Rules of Andhra Pradesh, who die as a
result of “risk of Office” or “special risk of office” as defined in these rules,
shall be paid only under these rules and not under the Family Pension Scheme
of 1964. For the purposes of the Extraordinary Pension Rules, “injuries”, as
defined in the rules, are classified into 3 classes and depending upon the
class under which the injury sustained by a Government servant falls, the
gratuity or pension admissible to him has to be determined with reference to
rule 9 of the Extraordinary Pension Rules. The classification of injuries are as
follows :
Class ‘A’ :- Injuries caused as a result of special risk of office which have
resulted in the permanent loss of an eye or a limb or are of a more serious
nature.
Class ‘B’ :- Injuries caused as a result of special risk of office and equiva-
lent, in respect of the degree of disablement which they cause to the loss of a
limb or are very severe; or injuries caused as a result of risk of office which
have resulted in the permanent lost of an eye or limb or are of a more serious
nature.
Class ‘C’ :- Injuries caused as a result of special risk of office which are
severe, but not very severe, and likely to be permanent; or injuries caused as
APNDIX - V 260
a result of risk of office which are equivalent, in respect of the degree of dis-
ablement which they cause, to the loss of a limb or which are very severe and
likely to be permanent.
214. Temporary pensions also admissible :- These rules also provide
for grant of temporary pensions which are continued from year to year on the
certificate of a Medical Board in certain specified cases as provided for in the
rules.
215. Temporary pensions can be converted into permanent pensions
under certain circumstances :- The temporary pension awarded under these
rules may be converted into a permanent injury pension when the govern-
ment servant is invalidated out of service on account of the injury in respect of
which the temporary pension was awarded; or when the temporary pension
has been drawn for not less than 5 years; or at any time if the Medical Board
certifies that is sees no reason to believe that there will ever be a perceptible
decrease in the degree of disablement.
216. Scale of benefits :- The scale of benefits admissible to widows and
children of a Government servant, when the Government servant is killed or
dies of injury received as a result of “special risk of office” or “risk of office” as
the case may be (as defined in the rules) is admissible at the scale given in
the rules (vide Rule 10 of the Extraordinary Pension Rules).
216.1. In the case of widows and motherless children of Gov-
ernment servants governed by the Andhra Pradesh Government Ser-
vants (Family Pension) Rules 1964 and the Extraordinary Pensions Rules,
who are killed or who die of injury received as a result of “special risk of office”
or “risk of office” as the case may be (as defined in the Rules) will be granted
family pension under the Extraordinary Pension Rules at the scales, laid down
in these rules besides gratuity if admissible under the provisions of Rule 10 of
these rules.
216.2 Payment to widows where more than one widow is left
behind and one of whom is totally denied a share in the property left
behind :- In the event of Government servant leaving behind two or more
lawful widows, the pension or gratuity admissible under these rules to the
widows shall be divided equally among all the widows. If, however, any of
widows is totally denied any share in the property of the Government servant
under a will or deed made by him, such widow shall be ineligible to receive
any award and shall not be taken into account for the purposes of these rules.
APNDIX - V 261
216.3 Payment where any one widow is left behind but is
totally denied a share in the property of the deceased :- In the event of a
Government servant leaving behind only one widow who is totally denied any
share in the property of the Government servant under a will or deed made by
him, she shall be ineligible to receive any award under these rules.
216.4 Payment where no widow or children are left behind :- If
the deceased Government servant has left neither a widow nor a child, an
award may be made to his father and his mother individually or jointly and in
the absence of the father and the mother, to minor brothers and sisters,
individually or collectively, if they were largely dependent on the Government
servant for support and are in pecuniary need; but the total amount of the
awards in the case shall not exceed one-half of the pension that would have
been admissible to the widow under rule 10; and that each minor brother’s
and sister’s share should not exceed the amount of pension specified in Sched-
ule III (appended to these rules) for a “child who is not motherless”.
216.5 Any award made to the father or mother or minor brothers and
sisters will, in the event of an improvement in the pecuniary circumstances of
the pensioner, be subject to review in such manner, as the State Gov-
ernment may by order prescribe.
217. Where award under these rules not admissible :- No award
shall be made in respect of :
(i) an injury sustained more than five years before the date of ap-
plication; or
(ii) death which occurred more than seven years
(a) after the injury due to violence or accident (as defined in the rules)
was sustained; or
(b) after the Government servant was medically reported as unfit for
duty on account of the decease of which he died.
218. Date of effect :- The Family Pension under these rules will
take effect from the day following the date of death of the Government ser-
vant or from such other date as the State Government may decide.
219. Tenure of pensions :- The Extraordinary Family Pensions
will be tenable :-
(a) in the case of a widow or mother until death or remarriage which-
ever occurs earlier.
APNDIX - V 262
(b) in the case of a minor son, or minor brother, until he attains the age
of 18;
(c) in the case of an unmarried daughter or minor sister until marriage
or until she attains the age of 21 whichever occurs earlier; and
(d) in the case of a father, for life.
220. Procedure for award of Pensions :- In respect of matters of
procedure, all awards under these rules are subject to any procedural rules
relating to ordinary pensions to the extent that such procedural rules are,
applicable and are not inconsistent with these rules.
220.1 When a claim for any injury pension or gratuity or family pen-
sion arises, the head of the office or of the department in which the injured,
or the deceased Government servant was employed will forward the claim
through usual channel through the Accountant General to the State Govern-
ment with the following documents :-
(i) A full statement of circumstances in which the injury was received;
the disease was contracted or the death occurred;
(ii) The application for injury pension or gratuity in Form A, or as the
case may be, the application for family pension in Form B.
(iii) In the case of an injured Government servant or one who has
contracted a disease, a medical report in Form C. In the case of a
deceased Government servant a medical report as to the death or
reliable evidence as to the actual occurrence of death if the
Government servant lost his life in such circumstances that a medi-
cal report cannot be secured.
220.2 The audit officer shall furnish a report as to whether an award
is admissible under the rules and; if so, of what amount.
221. Extraordinary Pension Rules applicable to air journeys :-
The Extraordinary Pension Rules, Andhra Pradesh shall apply to air journeys
also, just as they apply to other modes of journeys according to cir-
cumstances of each case. An officer who travel on duty by air under proper
authority and receives an injury and the family of an officer who meets with
death while so travelling, shall be eligible for compensation under the
Extraordinary Pension Rules, Andhra Pradesh, provided the case satisfies
the other conditions in these rules. An officer travelling on duty by air should
APNDIX - V 263
be regarded as exposed to “special risk of Office” as defined in Rule 3(7) of
the Extraordinary Pension Rules, Andhra Pradesh.
(G.O.Ms.No.411, Finance, dated 17th June, 1963)
222. Where an opinion of Medical Board is shown to be an
error of judgement a second Medical Board can be constituted :- Where
the Government are satisfied on the evidence placed before them by a
Government servant in respect of whom a medical report for the purpose of
grant of wound or other Extraordinary Pension has been received by them, of
the possibility of an error of judgement in the decision of the Medical Board
which examined him, Government may direct a second Medical Board
consisting of members, other than those who constituted the first Medical
Board, to examine the officer and submit a report to the Government in the
matter; pension shall be granted to the Officer in accordance with the
decision of the second Medical Board.
(G.O.Ms.No.225, Finance, dated 4th November, 1966)
264
APPENDIX - VI
Verification and authorisation of Pensions in respects of Class IV
and other low paid employees
1.1 The work relating to verification of services and issue of authorisations
of Pensionery benefits in respect of Class IV employees and other low paid
employees like Police Constables, Head Constables etc., was entrusted to
the following Heads of Departments and Head of Offices, w.e.f. 1.1.1977
(i) Heads of Departments
(a) Director of Agriculture
(b) Director of School Education Entire Class IV strength
(c) Director of Medical Services
(ii) Heads of Offices :
(a) Superintendents of Police/ Head Constables, Police
Commissioner of Police, Constables and other
Hyderabad. Class IV employees.
(b) Superintendents of Excise Excise Constables and other
Class IV employees.
(c) District / Divisional Forest Guards and other
Forest Officers Class IV employees.
However, the following two categories of cases will continue
to be attended to by the Accountant General, Andhra Pradesh.
(i) Cases of revision of Pension which were already dealt by Ac-
countant General, Andhra Pradesh.
(ii) Compassionate Pension/Family Pension under Andhra Pradesh
Government Servants Family Pension Rules, 1964.
The Accountant General, Andhra Pradesh has to conduct the post
audit of the cases dealt by the Heads of Departments/Offices.
(G.O.Ms.No.375, Finance & Planning (Finance Wing - Pension.I)
Department, dated 30.8.76)
APNDIX - VI 265
1.2 (i) The scheme contemplated in G.O.Ms.No.375, Finance and
Planning (Finance Wing - Pension.I) Department, dated 30.8.76, was
extended to other departments also in respect of retirements/deaths
in service on or after 1.6.1979.
(ii) The work of verification of services of Class IV and other low paid
employees of equivalent rank has to be attended to by the Heads of
Offices. If the Head of the Office is a non-gazetted Government
servant, his next immediate Gazetted Officer of that Department has
to attend.
(iii) The authority competent to fill up the post is the authority competent
to sanction pension in those cases.
1.3 The scheme of verification of services and authorisation of pension-
ary benefits contemplated in G.O.Ms.No.375, Finance & Planning (Finance
Wing - Pension.I) Department, dated 30.8.76 and in G.O.Ms.No.102, Finance
& Planning (Finance Wing - Pension.I) Department, dated 6.4.79 was ex-
tended to the Class IV employees of all the Departments of Secretariat in
respect of cases of retirements/death while in service on or after 1.6.1981.
(G.O.Ms.No.206, Finance & Planning (Finance Wing - PSC-I)
Department, dated 18.8.81)
1.4 The work of authorisation of Pensionary benefits to the Class IV and
other low paid employees like Police Constables, Head Constables, Excise
Constables and Forest Guards was entrusted to the Audit Officer, Local Funds
in each District and the Audit Officer, Local Fund working in the office of the
director of Local Fund Audit. Hyderabad in respect of cases relating to the
Class IV employees in the Offices of Heads of Departments including Sec-
retariat.
(G.O.Ms.No.102, Finance & Planning (Finance Wing - PSC.IV) De-
partment dated 6.4.79, G.O.Ms.No.162, Finance & Planning (Finance Wing -
PSC.I) Department, dated 10.7.81, G.O.Ms.No.144, Finance & Planning (Fi-
nance Wing - PSCIV) Department, dated 9.5.79, and G.O.Ms.No.133, Fi-
nance & Planning (Finance Wing - PSC) Department, dated 24.5.88)
1.5 All the commutation applications of Class IV and other low paid em-
ployees shall be verified and authorised by the respective Local Fund Audit
APNDIX - VI 266
Authorities who are dealing with the Pension cases of such employees.
(G.O.Ms.No.134, Finance & Planning (Finance Wing - Pension.I) De-
partment, dated 2.5.86)
1.6 The pension cases of Class IV employees of Andhra Pradesh Guest
House, New Delhi including commutation, shall be verified and sanctioned by
the Office of the Special Commissioner, Government of Andhra Pradesh,
New Delhi and necessary authorisation for disbursement of Pension/
Retirement Gratuity/Commutation etc., shall be issued by the Pay and
Accounts Officer at New Delhi, with effect from 1.4.1990.
(G.O.Ms.No.280, Finance & Planning (Finance Wing - Pension.I)
Department, dated 2.9.89)
1.7 The work relating to verification and authorisation of Pensionary ben-
efits in respect of Class IV and other low paid employees of this State working
in other States under the administrative control of the Officers of those States,
will continue to be attended to by the Accountant General, Andhra Pradesh,
Hyderabad.
(G.O.Ms.No.118, Finance & Planning (Finance Wing - PSC.I) Department,
dated 7.4.82)
1.8 (a) The respective Pension issuing Authorities i.e. Audit Officer Local
Funds in each District and the Audit Officer working in the Di-
rectorate of Local Fund Audit, Hyderabad are authorised to issue spe-
cial payment orders authorising payment of “Special Allow-
ances” such as Special Allowance attached to President’s Police
Medals awarded to Police Constables/ Head Constables debiting
the expenditure to the service Major Head of the Department,
provided such awards are made under valid orders and payment is a
continuing one even after retirement.
(G.O.Ms.No. 300, Finance & Planning (Finance Wing - PSC.I)
Department, dated 22.8.85)
(b) The respective pension issuing authorities who are authorising
the pensionary benefits shall also authorise the Police Medals sanc-
tioned in G.O.Ms.No.519, Home (Police.A) Department, dt.29.10.85,
which envisage payment of recurring grants for life of the employees,
by issuing separate payment orders.
APNDIX - VI 267
(G.O.Ms.No.73, Finance & Planning (Finance Wing - PSC) Depart-
ment, dated 25.2.89)
1.9 The work of verification, sanction and release of the compassionate
gratuities is not covered by the scheme of verification and authorisation of
pensionary benefits of Class IV and other low paid employees ordered in
G.O.Ms.No.102, Finance & Planning (Finance Wing - PSC.IV) Dept, dt
6.4.79. The procedure obtaining hitherto will continue.
(G.O.Ms.No.315, Finance & Planning (Finance Wing - PSCI) Depart-
ment, dated 14.12.81)
2. The detailed verification of the service of the Class IV and other low
paid employees is dispensed with. The qualifying service has to be arrived at
taking into account the entries recorded in the Service Register as they are,
without any further scrutiny. The date of birth, date of retirement as entered in
the service book, will be accepted and the qualifying service will be worked
out on the basis of these dates after excluding the periods of non-qualifying
service, if any.
(G.O.Ms.No.103, Finance & Planning (Finance Wing - PSC.IV) De-
partment, dated 6.4.79)
3.1 The Heads of Departments / Heads of Offices should maintain the
following registers and forms in connection with the implementation of the
scheme of verification & authorisation of Pensionary benefits in respect of
Class IV & other low paid employees.
Registers :
(i) Register of applications for Pension & Gratuity,
(ii) Alphabetical register of Pension & Gratuity,
(iii) Register of Pension payment orders issued,
(iv) Gratuity Register.
Forms :
(i) Certificate & report on Pension and / or Gratuity,
(ii) Letter conveying verification of Pension,
(iii) Pension Payment Order - Pensioner’s portion,
APNDIX - VI 268
(iv) Pension Payment Order - Disburser’s Portion,
(v) Gratuity Payment Order
(vi) Revision of Pension - Amendment to Pension Payment Order.
(G.O.Ms.No.431, Finance & Planning (Finance Wing - Pension.I)
Department, dated 5.10.76)
3.2 Various check lists were prescribed to enable the Heads of De-
partments/ Heads of Office to correctly arrive at the Pensionary benefits ad-
missible to the Class IV & other low paid employees and to issue authorisations
thereof.
The returns to be submitted were also prescribed for watching the
issue of Pension Payment Orders/ Gratuity Payment Orders etc.
(G.O.Ms.No.491, Finance & Planning (Finance Wing - Pension.I)
Department, dated 3.12.76)
3.3 The Heads of Offices / Heads of Departments and Pension issuing
Authorities should follow the procedure detailed in G.O.Ms.No.431, Finance
& Planning (Finance Wing - Pension.I) Department, dated 5.10.76 and
G.O.Ms.No.491, Finance & Planning (Finance Wing - Pension.I) Dept, dt
3.12.76, in the matter of verification of services.
(a) The allocation of Pension liability has to be done by the Pen-
sion verifying Authority while the liability on account of relief on
such pension has to be allocated by the Pension Issuing Au-
thority.
(b) Pension sanctioning Authorities have to maintain the fol-
lowing registers.
(i) Register of application for Pension and Gratuity,
(ii) Alphabetical Register of Pensioners and Gratuitents.
(c) Head of the Office has to prepare the Pension papers and to
send to Pension Sanctioning Authority.
(d) Pension Sanctioning Authority has to check and accord
sanction and then to forward to Pension Issuing Authority.
APNDIX - VI 269
(e) Pension Issuing Authority has to issue Pension Payment
Order/Gratuity Payment Order.
(f) Pension issuing Authority has to maintain the following
registers.
(i) Register of Pension Payment Orders issued,
(ii) Gratuity Register.
(g) Pension Disburing Officers shall maintain separate accounts
for these pensions as distinct by those authorised by Ac-
countant General, Andhra Pradesh.
(G.O.Ms.No.104, Finance & Planning (Finance Wing - PSC.IV) De-
partment, dated 6.4.79)
3.4 The forms and Registers specified in G.O.Ms.No.431, Finance & Plan-
ning (Finance Wing - Pension.I) Department, dated 5.10.76 are standardised
to enable the Director of Printing and Stationery to Print and Supply to the
Departments.
(G.O.Ms.No.25, Finance & Planning (Finance Wing - PSC.I) De-
partment, dated 28.1.83)
4. The Pension files in respect of Class IV and other low paid em-
ployees need not be sent to Accountant General’s Office for post audit. They
should be made available to the audit parties of Accountant General, Andhra
Pradesh during the course of local audits of the Offices of the Pension sanc-
tioning authorities.
(Cir.memo No.40139/1308/Pen.I/86, dated 13.2.87 of Finance & Plan-
ning (Finance Wing - Pension.I) Department)
5. If as a result of post audit, the Accountant General points out any error
in the amount of Pension/Retirement Gratuity / Family Pension already sanc-
tioned by the Departmental Officers and released by the Pension Issuing
Authorities as per orders in G.O.Ms.No.375, Finance & Planning (Finance
Wing - Pension.I) Department, dated 30.8.86 and G.O.Ms.No.102, Finance
&Planning (Finance Wing - PSC.IV) Department, dated 6.4.79, the Pension
Issuing Authorities should immediately issue amendment to Pension Pay-
ment Order or issue a revised Gratuity Payment Order for the difference or
APNDIX - VI 270
for the recovery of excess paid Pension/ Retirement Gratuity without insisting
for a fresh sanction for the revised amount. Copy of amendment order to the
Pension Payment Order or the revised Pension Payment Order should be
furnished to the Pension Sanctioning Authority who, on receipt, shall take
note of the revision in the original sanction order and service Book of the
Government servant.
(Cir.memo. No. 22017/H/1259/PSC.I/84-1, dated 5.9.84 of Finance & Plan-
ning (Finance Wing - PSC.I) Department)
6. The following procedure should be followed in the matter of transfer of
pensions from one District Treasury to another.
(a) Action to be taken by the Pensioner :
The pensioner should apply for transfer of pension to the Sub-
Treasury Office / District Treasury Office / Pension Payment Office, where
he is drawing his pension. With the application, the pensioner should
surrender the pensioner’s half of the pension Payment Order to the
Sub-Treasury Office / District Treasury Office / Pension Payment Office, and
obtain an acknowledgment.
(b) Action to be taken by the Sub-Treasury / District Treasury
Office / Pension Payment Office :
The Sub-Treasury Officer should send both the Disburser’s and
Pensioner’s halves of Pension Payment Order, along with the descriptive
rolls of the Pensioners, to the District Treasury Office of his district after indi-
cating on both halves of Pension Payment Order, the month upto and includ-
ing which payment has been made. He should also cancel the entry in the
Pension Payment Order register in his Office with a note to the effect “Trans-
ferred to District Treasury Office for arranging payment at . . . . . . . . . . . . . . .
.....
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sub-
Treasury / District Treasury / Pension Payment Office.”
(c) Action to be taken by the District Treasury Office / Pension
Payment Office
The District Treasury Officer on receipt of both halves of Pension
Payment Order with the descriptive rolls from the Sub-Treasury or the Dis-
APNDIX - VI 271
trict Treasury Office / Pension Payment Office, on surrender of both halves of
the Pension Payment Orders by the pensioners as the case may be should
prepare a transfer order in the form prescribed (Annexure - I) and send both
the halves of the Pension Payment Order along with the descriptive rolls, to
the District Treasury Office of the District concerned Pension Payment
Office, where payment is desired under intimation to the Pension Issuing
Authority and Accountant General, Andhra Pradesh. At the same time, the
District Treasury Office / Pension Payment Office, should cancel the entry in
the Pension Payment Order register in his Office, making a note to the effect
“Transferred for payment at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.. Sub-Treasury / District Treasury / Pension Payment Office”.
(d) Action by the Pension Issuing Authority which issued Pen-
sion Payment Order :
On receipt of intimation from the District Treasury Office / Pension
Payment Office, regarding transfer of the Pension Payment Order to the
concerned District, the Pension Issuing Authority which issued the Pension
Payment Order should take action to (a) send an extract of the Pension
Payment Order register to the Pension Issuing Authority of the District where
payment is desired with a covering letter in the form given (Annexure - II) and
(ii) cancel the entry in the Pension Payment Register in his Office in red ink
taking a note to the effect “Transferred for payment at . . . . . . . . . . . . . . . . . .
. . . Sub-Treasury / District Treasury / Pension Payment Office.”
(e) Action by the Pension Issuing Authorities of the District
where payment is desired.
The Pension Issuing Authority of the District where payment is de-
sired, should, on receipt of Pension Payment Register extract from the Pen-
sion Issuing Authority (which issued Pension Payment Order) take an entry
of the Pension Payment Order in the Pension Payment Order Register by
giving a fresh Pension Payment Order number of the series of his District.
After taking entry in this register, the Pension Issuing Authority should inti-
mate the District Treasury that the payment of pension on the said Pension
Payment Order may be effected from that Treasury / Sub-Treasury . . . . . .. .
. . . . . . . . . . . . . . . . . . . . . . . under him from the due date i.e. the month
following the one upto which it has been paid at the previous treasury. This
intimation should be in the form appended (Annexure - III). A copy of this
should be given to the pensioner, who should surrender this at the Treasury /
APNDIX - VI 272
Sub - Treasury / Pension Payment Office, where the pension is to be
disbursed after transfer.
(f) Action in District Treasury / Sub-Treasury / Pension Pay-
ment Office, where payment is to be made.
The District Treasury Officer / Sub-Treasury Officer, Pension Pay-
ment Officer on receipt of both halves of the Pension Payment Order to-
gether with the descriptive rolls from the District Treasury Office / Pension
Payment Office, where the Pension Payment Order was under payment,
check whether the Sub-Treasury Office, District Treasury Office / Pension
Payment Office, has indicated the date upto which payment has been made
thereon and await intimation from the Pension Issuing Authority of his district.
He should not make any payment until the intimation is received from
the Pension Issuing Authority of his District / Twin Cities, On receipt of
intimation from the Pension Issuing Authority of his district and twin cities the
District Treasury Officer / Pension Payment Officers, should take action
similar to that prescribed to be taken on receipt of a fresh Pension Payment
Order and after observing the formalities should make payment at the District
Treasury / Pension Payment Office. If the payment is desired at the Sub-
Treasury, the Pension Payment Order should be sent to the Sub-
Treasury concerned, duly taking note in the Pension Payment Register.
Before commencing payment, the Sub-Treasury Office / Dis-
trict Treasury Office / Pension Payment Office should carefully note the last
month upto which payment has been made and pay the pension from the
month following the month upto which the pension has been paid last, after
the pensioner surrenders the copy of the intimation received from the
Pension Issuing Authority regarding transfer of the Pension Payment Order.
[Circular memo No. 33168/83/PSC-IV/79, dt. 13-8.1979 of Finance & Plan-
ning (FW.PSC-IV) Department]
7. Verification and Authorisation of Pensions in respect
of certain categories of Teachers :
The work of verification and sanction of pension in respect of Lower
Grade Teachers, Higher Grade Teachers and Secondary Grade Teachers,
under all managements (namely, Government, Local Bodies, Municipalities
and Aided Management) in the Districts of Hyderabad, Krishna and Kurnool
APNDIX - VI 273
is entrusted to the District Educational Officers of the said Districts from which
the said categories of Teachers retire.
The work of authorisation of pensionery benefits in respect of the above
categories of the Teachers in the above three Districts is entrusted to the
Audit Officer, Local Funds in the concerned Districts.
The following types of pension cases will continue to be dealt with by
the Accountant General, Andhra Pradesh.
(i) Cases of revision in which the original pension has been veri-
fied and released by the Accountant General, Andhra Pradesh.
(ii) Cases of Compassionate Pensions / Family Pensions under
the scheme other than the Andhra Pradesh Government Ser-
vants (Family Pension) Rules, 1964, where the service Pen-
sion has been settled by the Accountant General, Andhra
Pradesh.
(G.O.Ms.No.340, Education (T.1) Department, dated 22.3.80)
APNDIX - VI 274
ANNEXURE-I
MEMO FOR TRANSFER OF PAYMENT OF PENSION FROM ONE
DISTRICT TO ANOTHER.
1. Name of the Pensioner :
2. Pension Payment Order No :
3. Class of Pension :
4. Monthly amount of Pension :
5. Head of Debit (Full Classi-
fication as adopted in the
accounts) :
6. Name of Treasury to which
transferred :
7. Date on which and period
for which Last Payment was
made :
8. Date with effect from which
pension is payable from the
new treasury :
9. Amount of Pension commu-
ted, if any :
10. Are there any special
conditions on which the
continuance of the pension
or any part of it depends :
11. Date of Application :
12. Date Station :
PENSION PAYMENT OFFICER/
DISTRICT TREASURY OFFICER
To
The Pension Payment Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The District Treasury Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Forwarded with both halves of P.P.O.No.. . . . . . . . . . . together with . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .
Copy forwarded to the . . . . . . . . . . . . . . . . . . . . . . . . . . . .(Pension Issuing
Authority) for information and necessary action.
Copy forwarded to Sri . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
APNDIX - VI 275
A N N E X U R E - II
No . . . . . . . . . . . . Dated : . . . . . .. . . . . .
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --
From
The
To
The
Sir,
Sub :- Pensions - Tranasfer of P.P.O.No.. . . . . . . . . . . . . . . from
Sub/ District Treasury to . . . . . . . . . . . . . . Sub/District
Treasury - Regarding.
***
I am to state that Sri . . . . . . . . . . . . . . . . . . . . . . . . . holder of Pension
Payment Order No . . . . . . . . dated . . . . . . . . . . . . . . has requested for
transfer of pension from . . . . . . . . . . . . . . . . . . . . . . . . . Sub-Treasury/District
Treasury to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sub-Treasury/ District
Treasury. I am, therefore, to forward herewith extract of the Pension Pay-
ment Order Register and request that the payment on the above Pension
Payment Order may kindly be transferred accordingly.
The receipt of this letter may please be acknowledged.
Yours faithfully,
(Signature)
(Designation)
APNDIX - VI 276
A N N E X U R E - III
OFFICE OF THE
No. . . . . . . . . . . . . . . Dated: . . . . . . . . . . . . .
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --
From
The
To
The Treasury Officer,
Sir,
I am to state that the Pension Payment Order No. . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . dated . . . . . . . . . . . . . . . . . . . . . . . . . . . . in favour of Sri/Smt
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .a Government pensioner, has been
registered in this office and to request that you will please arrange for pay-
ment of the Pension of Rs. . . . . . . . . . . . . . . . per mensem from the . . . . .
. . . . . . . . . . . . . . . . . . . . Treasury with effect from . . . . . . . . . . . . . . . . . . . . .
..................
The Pension is debitable to
Please acknowledge receipt of this intimation.
Yours faithfully,
(Signature)
(Designation)
Copy forwarded for information to the Government Pensioner with reference
to his application dated the . . . . . . . . . . . . . . .. . . . . . . .. . . . . . . . . . . . . .
(Signature)
(Designation)
277
APPENDIX - VII
Nomination for the Payment of Arears of Pension
Every pensioner, to whom any pension is payable, has to nominate
any other person, to receive after the death of the pensioner, all moneys
payable to the pensioner on account of such pension, before or after the date
of such nomination and which remains unpaid immediately before the date of
the death of the pensioner. For this purpose, every pensioner, who has retired
has to nominate a person in Form ‘A’, annexed, in triplicate and submit the
same to the respective pension disbursing authority. The pension disburing
authority, after due verification shall return one copy to the pensioner and the
other copy to the Head of the Office/Department from where, the pensioner
retired while retaining the third copy with him. In the case of those who retire
hereafter, the person should submit the nomination within three months be-
fore or after the date of retirement. The Head of the office after receipt of the
same, shall return one copy, duly attested, to the pensioner and one copy to
the Pension issuing authority, who shall pass it on to the Pension disburing
authority alongwith Pension Payment Order, after due verification. In cases
where the nomination made earlier has to be modified for any reason,
indicating the cases where a nominee predeceases the pensioner, the re-
vised nomination has to be made in form ‘B’ annexed. A nomination made in
accordance with these instructions and accepted by the Pension Disbursing
Authority or the Head of the Office, shall be conclusive proof with regard to
the person nominated to receive arrears of pension. The arrears of pension
payable under these instructions, however, will be paid according to the
existing rules governing the mode of payment of pension. If the pensioner
fails to make a nomination within the sptipulated period, the heirs of the de-
ceased pensioner will have to follow the normal procedure laid down in the
Treasury rules, for claiming life time arrears as usual.
The pension disburing authorities, in the case of pensioners and the
Heads of Offices in the case of serving employees, may bring these
instructions to the notice of pensioners/serving employees for execution of
the nomination forms.
Note :- This procedure is to be followed in cases where nomination form was not simulta-
neously submitted alongwith application for pension as specified in G.O.Ms.No.263, Finance
& Planning (FW.PSC) Department, dt. 23-11-98
APNDIX - VII 278
(FORM-A)
Pension Disburing Authorities/Head of Office
(Name of Bank/Treasury/Accounts Officer, etc.)
Place : .................................................................
I ................................................... hereby nominate the person
(Name of the Pensioner in Capital letters)
Name below to receive L.T.A. of Pension
Name and address of the nominee Relationship with Date of
Pensioner birth
(1) (2) (3)
If nominee is minor
Name and address of person Name and address Relationship
who may receive the said pension of other nominee in with pensioner
during the nominee’s minority case the nominee
under Col.(1) above
pre-deceases the
pensioner
(4) (5) (6)
Date of birth if the other Name and address of Contingency on
nominee is minor person who may happening of which
receive the pension nomination shall
during the other become invalid
nominee’s minority
(7) (8) (9)
Place : .......................................... Signature (or thumb impression if
illiterate) and name of Pensioner
Date : ........................................... Address :
Witness : Signature, Name & Address
Signature of Pension Disbursing Authority/Head of Office.
(Acknowledgment to be sent by the Pension Disburing Authority/Head of Of-
fice)
APNDIX - VII 279
Certified that application/nomination has been received from ...............(Name
of Pensioner) whose address is :
Place : .................... Signature of Pension Disburing Authority/Bank/
Treasury
Date : ................... Accounts Officer/Head of Office
Full address .............................................
FORM - B
To
The Pension Disbursing Authority
Name of the Bank/Treasury/Accounts Officer etc.
Place : ......................................................
I .................................................. hereby make the following
(Name of the Pensioner in Capital letters)
alternative nomination in cancellation of the previous nomination made on
...........................
for the Payment of Arrears of Pension.
Name and address of the nominee Relationship with Date of
pensioner birth
(1) (2) (3)
If nominee is minor Name and address of other Relation-
Name and address of person nominee in case of nominee ship with
who may receive the said under Col.(1) above pre- pensioner
pension during the nominee’s deceases the pensioner
minority
(4) (5) (6)
Date of birth if the other Name and address of Contingency on
nominee is minor person who may happening of which
receive the pension nomination shall
during the other become invalid
nominee’s minority
(7) (8) (9)
APNDIX - VII 280
Place : .......................................... Signature (or thumb impression of
illiterate) and name of Pensioner
Date : ............................................ Address :
Witness : Signature Signature of Pension Disbursing Authority.
Name & Address ...................... Date Stamp ..............................
Certified that application/nomination (Form-B) has been received form
....................................(Name of Pensioner) whose address is ...................
Form A has been cancelled and returned to him
Place : .............. Signature of Pension Disbursing Authority/Bank/Treasury
Date : ....................... With Full Address ................................................
281
APPENDIX - VIII
Important Government Orders relating to monetary conces-
sions/monetary benefits to certain categories of Government
servants dying while in service
1. Social Security-cum-Provident Fund Booster Scheme
Rule 30-A of Andhra Pradesh, General Provident Fund Rules :
On the death of a subscriber in service, the person(s) eligible to
receive provident fund balances, will be entitled for an additional amount equal
to the average balance in the account of the deceased subscriber in the fund,
during the three years immediately preceding the death subject to the
condition that :-
(a) the balance in the account of the subscriber should not have fallen
below the following limits at any time during the three years proceeding the
date of death :-
(i) Rs 4,000/- 1[Rs 8,000/-] in the case of gazetted officers
(ii) Rs 3,000/- 1[Rs 6,000/-] in the case of Non-gazetted officers and
(iii) Rs 1,000 1[Rs 2,000/-] in the case of last grade employees
(b) the additional amount payable under this rule shall not exceed
Rs 10,000/- (ten thousand only) 1[Rs 20,000/- rupees twenty thousand only]
(c) The subscriber has to put in atleast five years service at the time
of his death.
Note 1 : The period of three years for calculation shall be computed back-
wards from the month preceding the month in which the death of the sub-
scriber occurs.
For this purpose, as also for checking the minimum balance prescribed
above -
(a) the interest credited to the account of the subscriber in terms of
Rule 13, and the amount of interest upto the month proceeding the month in
which death of the subscriber occurs, shall be taken into account, and
1. The limits prescribed in Rule 30-A of A.P.GPF rules are enhanced w.e.f. 29-1-2003 by
G.O.Ms.No 42, Finance (Pen.II) Dept., dt. 29-1-2003.
APNDIX - VIII 282
(b) the post which the subscriber was holding for the greater part of
the aforesaid period of three years, immediately prior to death, shall be taken
into account for purposes of reckoning the minimum balance limits.
Note 2 : The Accounts officer in the office of the Accountant-General, Andhra
Pradesh, will authorise the payment of the benefit to the person(s) entitled to
receive the provident fund money at the time of making final payment of the
provident fund balances, without any further sanction.
[G.O.Ms.No.326, Finance & Planning (FW.Pen.I) Dept, dt. 14.11.80]
2. “Group Personal Accident Policy for Police Personnel”
A scheme called “Group Personal Accident Policy for Police Per-
sonnel” was prepared with the participation by the Oriental Insurance Com-
pany to cover the police personnel against un-natural deaths due to vio-
lence, accidents, snake bites etc. and practically covers all risks to which the
force is exposed round the clock. The annual premium will be met from State
funds as detailed below :
Sl.No. Category Sum proposed Annual premium
payment per head
per annum after
allowing all discount
Rs. Ps.
1. Police constables and Rs. 1.00 lakh 28.50
Head Constables
2. Sub-Inspectors and
Reserve Sub-Inspectors
Circle Inspectors and
Reserve Inspectors Rs.2.00 lakhs 57.00
3. Deputy Superintendent Rs. 3.00 lakhs 85.50
of Police/Assistant
Commandant
The insurance is taken groupwise for various ranks and the policy will
be issued on the basis of ranks. There is no need to furnish the individual
names of the police personnel covered under this scheme. Only total num-
ber of employees covered in each rank will be furnished to the Insurance
APNDIX - VIII 283
company and variation in the number of employees will be intimated to the
Insurance Company from time to time and the premium will be charged
according to the strength of the force. The Department’s certificate about the
death and cause of the death is sufficient to settle the claim.
The above scheme covers only the cases of deaths or disabilities of
Police personnel upto the rank of Deputy Superintendent of Police caused
during the course of anti-naxalite, and anti-dacoity operations and in tackling
anti-social activities. The family of the deceased police personnel covered
under this scheme will not be entitled to the following facilities, [which were
hitherto being sanctioned by the Government in individual cases]
1. Entitlement of rent free quarters till the normal date of superannuation.
2. Educational facilities for children.
3. Ex-gratia
The other concessions viz, Drawal of last pay drawn by the spouses
of the deceased and providing employment to the children/spouses of the
deceased will continue.
[G.O.Ms.No.133, Home (Police-A) Dept., dt. 5.4.88]
3. Payment of Group Insurance in the case of death of Drivers
while on duty.
The survivors of the Drivers are eligible for the payment of lumpsum
amount at double the normal rates for which they are entitled under the Andhra
Pradesh State Employees Group Insurance Scheme, 1984, in case the
Drivers meet with accidental death while on duty driving the cars.
In addition, the family of the deceased driver will be eligible for the
payment from savings fund under rule 8 of the Andhra Pradesh State Em-
ployees Group Insurance Scheme, 1984.
This scheme is applicable to Drivers working in Government, Gram
Panchayats, Zilla Praja Parishads, Mandala Praja Parishads, Municipal
Corporations and Municipal Councils. It is also admissible to the Drivers be-
longing to work charged establishment who are absorbed as Government
servants on completion of 10 years of service, in all Engineering
Departments, such as Irrigation, Projects etc.
This scheme is not applicable to the Drivers belonging to Zilla
APNDIX - VIII 284
Grandhalaya Samasthas, Agricultural Market Committees and any others for
whom the Group Insurance Scheme is not applicable.
[G.O.Ms.No.314, Finance & Planning (FW.TA) Department, dt. 28.9.89]
4. Payment of compensation in respect of those employees
who lost their lives while discharging the Risk borne official
duties.
In respect of those employees who lost their lives while discharging
the Risk borne official duties, the following compensations are ordered.
i) The families of the deceased employees shall be allowed an exgratia
of an amount equal to the entitlement of the Group Insurance Scheme in
addition to the normal entitlement. But this is not applicable to police per-
sonnel as they are covered by another insurance scheme.
ii) The family of the deceased shall receive Family pension equal to
the last pay drawn till date of superannuation of the deceased employee had
he been alive. For the period after the date of superannuation 30% of last
drawn pay is admissible till remarriage/death. In case death takes place 3 ½
years before superannuation, family pension equal to last pay drawn will be
payable till the date of superannuation. Thereafter for the left over period of
7 years or 65 years of age of the employee, whichever is earlier, enhanced
family pension, as admissible under the normal family pension rules shall be
payable after which family pension at 30% of pay last drawn shall be paid till
remarriage/death whichever is earlier.
iii) The following benefits will continue :
a) Compassionate appointment of a member of the family :
b) Retirement gratuity
c) Encashment of earned leave
d) Write off of loans
[G.O.Ms.No.340, Finance & Planning (FW.Pen.I) Department, dt.8.11.89]
5. Payment of compensation in respect of the employees who
lost their lives while performing election duties and to those
who sustained injuries
APNDIX - VIII 285
The orders issued in G.O.Ms.No.340, Finance & Planning (FW.Pen.I)
Department, dt.8.11.89 are extended to the employees who lost their lives
while discharging their duties in connection with the conduct of elections as a
result of violence or attack by anti-social elements/extremists etc, or the death
caused as a result of above incidents.
The following compensation is also sanctioned to the employees who
sustained injuries while discharging their duties as a result of violence or
attack by anti-social elements/extremists etc., in connection with the conduct
of elections.
i) In the case of permanent disability including loss of limb or its
use permanently, the compensation payable is Rs. 10,000/
- (Rupees Ten thousands only)
ii) In the case of temporary disability the compensation payable
is Rs.5,000/- (Rupees Five thousands only)
These orders are not applicable to the police personnel as they are
covered by another insurance scheme vide G.O.Ms.No.133, Home De-
partment, dt. 5.4.86.
The expenditure on this account shall be debited to relevant minor
and sub-heads under Major Head “2015-Elections” and obtain re-imbursement
of expenditure i.e. 100% or 50% as the case may be, from Government of
India as their share in cases where the expenditure is borne by the
Government of India.
[G.O.Ms.No.337, G.A (Elections-B) Department, dt. 7.5.1991]
6. Ex-gratia in the case of employees who die or are injured
while on Election duty
The following amounts of Ex-gratia are ordered to be provided in the
case of Governemnt employees who lost their lives or injured resulting
permanent disability while on election duty.
(i) Death Rs. 1.00 lakh
(ii) Permanant in capacitation involving
2 limbs, 2 Eyes, or one Eye or one Limb
and one Eye Rs. 1.00 lakh
APNDIX - VIII 286
(iii) Loss of one limb or one Eye Rs. 50,000/-
(iv) Permanent total disablement from
injuries other than those mentioned above Rs. 1.00 lakh
(v) Permanent partial disablements Percentage of
Rs.1.00 lakh as
Per General
Insurance Table of
Compensation.
Note :- These orders will not apply to police personnel as they are
covered by another scheme asper G.O.Ms.No.133 Home Department, dt.
5-4-86.
[G.O.Ms.No.559, G.A. (Election-B) Dept., Dt. 23-11-94]
7. Ex-gratia to the families of Government employees who met
with accidental death while performing Official duties.
The Family of such Government servants who meet with accidental
death during to the performance of their official duties shall be sanctioned an
Ex-gratia amount of Rs.1.00 lakh, in addition, to all other benefits available
under various schemes. If the death occur during the period of availment of
leave such case do not fall under the ambit of the scheme. The payment of
Ex-gratia amount is subject to production of Death Certificate and Legal heir
certificate from the competent authority.
[G.O.Ms.No.343 Fin & Plg (FW-Adm.II) Dept., Dt.27-12-1996 w.e.f. 18-9-1995]
8. Entitlement of Ex-gratia while coming to office and return-
ing to residence and further conditions :-
The payment of Ex-gratia is also subject the following conditions :
(i) Copies of either F.I.R. of the police department or a post Mortum
report of a government hospital in which he/she was admitted, shall be
submitted to the sanction authority. However, if the post Mortum report re-
veals that the employee was in intoxicated condition, at the time of acci-
dent or the employee has committed suicide such cases shall not be en-
titled for the ex-gratia.
(ii) The Head of the office shall certify that the employee was on his way
to his office to discharge his duties or left the office after discharging his duties.
(iii) Production of Death Certificate and Legal Heir Certificate from the
concerned competent authority.
APNDIX - VIII 287
The above condition are prescribed substituting the para 5 of
G.O.Ms.No. 343 F&P (FW.Admn.II) Dept., dt. 27-12-96 by G.O.Ms.No.754
Finance (Admn.II) Dept., dt 9-8-02
[G.O.Ms.No.754 F&P (Admn.II) Dept., dt. 9-8-02.]
9. Modified orders for grant of Financial Assistance and other
benefits to the families of Police Personnel/Government
Officials of other departments killed by extremists/anti social
elements :
G.O.Ms.No.30 GA (SC-C) Dept., Dt. 1-2-96
G.O.Ms.No.209 GA (SC-C) Dept., Dt. 24-5-97.
G.O.Ms.No.102 GA (SC-C) Dept., Dt. 25-3-98.
The following benefits were allowed to the families of the Police per-
sonnel and Government Offiicials of other departments who are killed by the
extrements/antisocial elements in supercession of earlier orders on the sub-
ject.
(1) Last pay drawn by the deceased official shall be paid to the
spouse till the date of superannuation of the deceased official.
In the case of death/remarriage of the spouse, the legal heir of
the deceased official will get the last pay drawn till the date of
superannuation of the deceased offiicial.
(2) Employment shall be provided to the spouse/children depen-
dent, brother or sister of the deceased official as per rules as
mentioned below :
Rank of the deceased employee Post to be provided to the spouse/
Children/dependent brother or
sister.
(a) Superintendent of Police to the Group I services or equivalent posts
Director General & Inspector subject to eligibility and relaxtion to
General of Police and the officials be given by the A.P.Public Service
of other Departments holding Commission.
equivalent Post.
(b) Deputy superintendent of Police Group II services or equivalent
and Additional Superintendent of posts subject to eligibility and relax-
Police and the officials of other ation to be given by the A.P. Public
Departments holding equivalent Service Commission.
posts.
APNDIX - VIII 288
(c) Police Constables to Inspectors As per the existing rule i.e. G.O.Ms.
of police and officials of other No.96 Home (Pol.c) Dept.,
Departments holding equivalent dt 17.3.93 and G.O.Ms.No.612GA
posts. (Ser-A) Dept., Dt.30.10.91.
3. The family of the deceased official shall be paid House rent allow-
ance based on the last pay drawn.
4. Ex-gratia 20 times of salary subject to a minimum of Rs. 1.50 lakhs
5. Medical facilities shall be provided to the dependent family members
of the deceased official on par with serving Government employees.
6. House site shall be assigned, as per eligibility, to the family of the
deceased official by the District Collector concerned.
[G.O.Ms.No. 30, G.A (SOC) Dept, dt 1.2-96]
7. The District Superintendents of Police in respect of Police de-
partment families of deceased personnel, District Collectors/ Head of De-
partments concerned in respect of families of deceased government offi-
cial of other departments coming within the purview of orders issued in
G.O.Ms.No.30 G.A. (SC.C) Dept., dt 1-2-96 are authorised to sanction ex-
gratia relief and to drawn and disburse the amount within a period of 10 days
from the date of occurence of the incident, in relaxtion of the treasury Control
orders and also in relaxtion of the instructions issued from time to time freez-
ing of funds.
[G.O.Ms.No.209 GA (SC-C) Dept., Dt.24-5-97]
8. To Police Personnel :
Ex-gratia 30 times of salary subject to minimum of Rs.1.50
lakhs and maximum of Rs.2.50 lakhs.
[G.O.Ms.No.102 GA (SC-C) Dept.,Dt. 25-3-98.]
9.(a) Grant of financial assistance and other benefits to the fami-
lies of police personnel/ government officers of other depart-
ments killed by extremists/anti-social elements-Enhancement
of ex-gratia amount and compensation :-
Ex-gratia-In case of death
1. Police constable, Head constable
and S.I of police Rs. 5.00 1[Rs.7.50] lakhs
APNDIX - VIII 289
2. Inspectors and above Rs. 7.50 1[Rs.10.00] lakhs
Compensation to injuried :
1. Permanent incapacitation Rs.2.00 1[Rs.3.00]lakhs
2. Grivous hurt Rs.1.00 1[Rs. 2.00] lakhs
It is decided to extend the above benefits to the civil servants also on
par with corresponding grades who are killed by the extremists/anti-social
elements and who sustain injuries resulting in permanent incapacitation and
grivous hurt.
(G.O.Rt.No.5037, GA (SC.C) Dept., dt. 30-11-98)
10. Certain benefits to the families of un-maried Police person-
nel who lost their lives in Naxalite encounters
With a view to improve the morale of the Police personnel, it was
ordered that the parents of such of the un-married police personnel who were
killed in naxalities encounters, shall be entitled to the family pension, in
relaxation of rule 50 (12) (b) of Andhra Pradesh Revised Pension Rules 1980.
The Father or Mother of such of the officers shall be allowed pay last drawn till
the normal age of superannuation of the officers, had they been alive and
family pension thereafter, in addition to the benefit of compassionate ap-
pointment of an unmarried brother or sister. The last pay drawn shall be regu-
lated in all such cases, in accordance with the orders issued in G.O.Ms.No.181,
Finance & Planning (FW.Pen.I) Department, dt. 2.11.92.
[G.O.Ms.No.125, Home (Police-D) Department, dt.3.3.94]
11. Admissibility of Dearness Allowance Relief on Family Pen-
sion in certain cases
In the case of payment of Family pension to the families of the de-
ceased employees as per G.O.Ms.No.133, Home Department, dt. 5.4.88 and
as per G.O.Ms.No.340, Finance & Planning (FW.Pen.I) Department, dt.
8.11.89, the following clarification is issued.
A) The family pension to be fixed in such cases would be equal
to Pay last drawn till the date of superannuation of the deceased
employee had be been alive, as defined in Rule 31 of Andhra
Pradesh Revised Pension Rules 1980 read with Fundamental
Rules 9 (21) (a) (i); and
1. The bracketed amounts are enhanced in G.O.Ms.No. 266, G.A. (SC.A) Deparment, dt. 22-
6-01w.e.f 22-6-01 and other benefits extended in G.O.Ms.No. 30, G.A.(SC.A) Dept., dt. 1-2-96
shall however continue to apply.
APNDIX - VIII 290
B) Dearness Allowance relief on such pension shall be admis-
sible from time to time on such family pension at the rates
sanctioned by Government for all pensions.
No Dearness Allowance relief on family pension shall be allowed with-
out confirming that the family pension is in compliance with (A) above. If nec-
essary, the family pension may be refixed before allowing Dearness Al-
lowance relief on family pension. Payment of Dearness Allowance relief on
family pension as above, may be made w.e.f. 1.4.92 or from such later date
from which family pension is payable. Where the family pension is to be
refixed this may be done with effect from 1.4.92 or such later date from which
the family pension is payable.
[G.O.Ms.No.181, Finance & Planning (FW.Pen.I) Department, dt. 2.11.92]
11-(A) Admissibility of Dearness Relief on Family Pension :
The Payment of Dearness Relief on family Pension is admissible in
respect of those employees who were employed under the scheme of
compassionate appointment. (i.e. besides Dearness allowance admissible
on the pay). This concession is admissible w.e.f. 25-5-1998.
[G.O.Ms.No.89 Fin & Plg (FW.Pen.I) Dept., Dt.25-5-98]
11.(B) Cancellation of admissibility of dearness relief on family
pensioner who are drawing pension and who em-
ployed on compassionate grounds :
The payment of dearness relief on family pension is cancelled in
respect of those pensioners who were employed under the scheme of
compassionate appointment w.e.f 1.9.2000 .
(G.O.Ms.No.125 F&P (FW.Pen.I) Dept., dt. 1-9-2000]
12. Rules relating to the sanction of expenditure on obsequies
or transport of deceased Government employees :
(i) Short title and commencement and applications :
a. These rules shall be called “The Rules for sanction of expen-
diture on obsequies or transport of deceased Government em-
ployees”;
b. They will come into force at once;
APNDIX - VIII 291
c. They will apply in respect of every Government employee of
the State of Andhra Pradesh.
d. 1
[All India Service Officers]
(ii) Sanctioning Authority :
The Head of the Office shall be the sanctioning authority.
Explanation :
(i). The term “Head of Office” shall mean (i) in the case of
Departments of Secretariat and Heads of Departments and
the Officers in the district, the Head of the Departments or
Head of Office or in his absence, the next superior Officer
incharge of the Department or Office;
(ii). In any other case, the immediate superior officer to the pay
disbursing officer.
(iii) Sanction of Expenditure :
i. The amount that may be sanctioned by the Head of the Office
shall not be more than Rs. 1,000/- ;1[Rs. 2,000/-]
ii. The sanction of Rs.1,000/- 1[Rs. 2,000] shall be accorded hav-
ing due regard to the circumstances of each case. Before sanc-
tioning the amount, the Head of the Office shall obtain the par-
ticulars and satisfy himself about the quantum of amount to be
sanctioned in each case.
(iv) Production of Certificates etc:
The amount specified in rule 3 may be drawn on production of a death
certificate to be given by the attending Doctor, if any, at the time of death of
Government employee, and where there is no such Doctor, a statement of
circumstances and reasons resulting in the death of the Government em-
ployee, shall be produced, duly authenticated by the Head of the Office.
(v) Payment of Amount :
The amount sanctioned under these rules shall be paid to the nearest
relative of the deceased Government employee or to the persons lawfully in
possession of the body of the deceased Government employee for purposes
of performing obsequies after obtaining the acknowledgment in this regard.
1. All India Service Officers are made eligible to this facility, maximum limit enhanced from Rs.
1,000/- to Rs. 2,000/-. w.e.f 7-12-98 by G.O.Ms.No. 548, G.A. (S.W) Dept., dt. 7-12-98.
APNDIX - VIII 292
(vi) Incidence of Expenditure :
The expenditure involved shall be met from the Contingent Provision
of the Department or Office concerned.
[G.O.Ms.No.1669, G.A.Department, dated 15-9-1965, as amended
in G.O.Ms.No.104, G.A. Department, dated 3-2-1978, and
G.O.Ms.No.510, G.A. Department, dated 14-11-1985]
13. Relief in the case of Death of Pensioners who are in receipt
of Service Pension:
A lumpsum amount equal to one month’s pension, subject to a
minimum of 1[Rs.2,000/-] was ordered to be paid on the death of a retired
Government servant in receipt of service pension. The term “Pension”
includes actual amount of pension as admissible to the Pensioner together
with the temporary increase and adhoc relief actually admissible on the date
of death of the pensioner. The payment of the lumpsum amount is governed
by the following instructions :
(i) Lumpsum to whom payable :
The amount equal to one month’s pension, subject to a minimum of
Rs. 1[2,000/-] in the case of death of a pensioner, who is in receipt of service
pension shall be payable to a nominee, who has been nominated by the
pensioner in accordance with these instructions. In case, where the pen-
sioner the nominee and alternate nominee die simultaneously either in an
accident or in air crash etc., or the nominee and the alternate nominee prede-
ceases the pensioner and the pensioner dies without making revised nomi-
nation, the amount admissible shall be paid to the person entitled to receive
family pension or otherwise to the relatives of the deceased pensioner’s fam-
ily in the order of priority mentioned in instruction 2(1) below :
(ii) Treasury Officer to arrange payment :
The Treasury Officer concerned shall arrange payment of the amount
of the nominee or where the nominee predeceased to the alternate nominee,
as far as possible on the same day of the death of the pensioner, or on the
next working day immediately following the day of the death of pensioner.
1. The minimum limit was enhanced from Rs.1,000/- to Rs.2,000/- w.e.f. 25-5-1998 by
G.O.Ms.No.88 Fin & Plg (FW.Pen.I) Dept., dt. 25-05-1998.
APNDIX - VIII 293
(iii) Nominee to furnish Certificate of death
The nominee or alternate nominee, as the case may be, shall furnish
the certificate of death in the form appended to the Treasury concerned
before claiming the amount.
(iv) Relief allocable among various States
The relief sanctioned is allocable among the various states in ac-
cordance, with the provisions of the G.O.Ms.No.198, Fin, (Pen.I) Dept, dt.
10.7.1969.
Note :- The above scheme was introduced for the first time w.e.f.1.9.76 in G.O.Ms.No. 504,
Fin& Plg (FW.Pen.I) Dept., dt. 10.12.76 wherein the amount of relief was Rs.150/-. The amount
of relief was enhanced from Rs.150/- to Rs.500/- w.e.f. 5.11.1982 by G.O.Ms.No.281, Fin & Plg.
(FW.Pen.I) Dept., dt.5.11.82. The amount of relief was enhanced from Rs.500/- to Rs.1,000/-
w.e.f. 20.9.1989 by G.O.Ms.No.298, Fin & Plg (FW.Pen.I) Dept., dt.20.9.89. The amount of relief
was further enhanced from Rs. 1,000/- to Rs. 2,000/- w.e.f. 25-5-98 by G.O.Ms.No.88, F&P
(FW.Pen.I) Dept., dt. 25-5-98.
APNDIX - VIII 294
PROFORMA OF CERTIFICATE OF DEATH
Sri_________________ who was in receipt of service pension and
was drawing pension from the ____________________(name of Treasury)
through P.P.O No. ________________ died on __________________at
____________________________
Date of Death : (Place of death)
Date : Signature :
Note :-
This certificate shall be given by the Gazetted Officer of the Govern-
ment or by a village officer concerned. If it is not possible a certificate from
two pensioners drawing pension from the same Treasury should be produced.
295
APPENDIX - IX
Scheme of Payment of Pensions through Banks
1. Payment of Pensions through Banks
1. A Scheme of payment of Pensionary benefits to State Government
Pensioners through the Scheduled banks/certain co-operative banks was
introduced w.e.f. 1.1.1978. This scheme is optional to the pensioners and it is
applicable only in cases where the pension is being disbursed by the Trea-
sury officers of the banking treasuries. This scheme is not applicable in the
case of pension disbursements by non-banking sub treasuries.
[G.O.(P) No. 422, Fin & Plg (FW.PSC-IV) Department., dt. 3.12.77]
2. Replacing the above, a new scheme of payment of pensions to State
Government Pensioners, through the Public sector banks listed in Annexure-I
to the G.O., was introduced to be operated from 1.11.1985. This scheme is
also optional to the pensioners. This scheme is not applicable to the pension
of Freedom Fighters and that of the State Government’s pensioners which
have to be continued to be drawn through treasuries directly or through money
orders. Detailed procedure was outlined in the GO for the operation of the
scheme.
[G.O.(P) No.299, Fin & Plg (FW.PSC-I) Department, dt. 22.8.85]
3. The old scheme contemplated in G.O.(P) No.422, Finance & Plan-
ning (FW.PSC-IV) Department, dt 3.12.77 will continue to be in force beyond
31.10.1985, in respect of those pensioners who are drawing pensions
through Scheduled Banks/certain Co-operative banks, which are not included
in the list of banks contained in Annexure-I to the G.O.(P) No. 299, Finance &
Planning (FW.PSC-I) Department, dt. 22.8.85.
[Cir.memo.No.29331-C/11/PSC.I/85-1, dt. 31.10.1985 of Finance & Plan-
ning (FW.PSC.I) Department]
4. The old scheme contemplated in G.O.(P) NO.422 Fin & Plg
(FW.PSC-IV) Department, dt. 3.12.77 will continue to be op-
erative in respect of the pensioners of other States and Free-
dom Fighters as far as the public Sector Banks included in
Annexure-I to G.O.(P) No. 299, Finance & Planning (FW.PSC-
I) Department, dt.22.8.85, are concerned.
[Cir.memo.No.5155-A/315/PSC.I/85-1, dt. 3.1.1987 of Fin & Pg (FW.PSC-I)
Department]
5. Payment of Pension (including family pension) in the Twin cit-
APNDIX - IX 296
ies of Hyderabad and Secunderabad, through Public sec-
tor Banks is made compulsory in respect of Government ser-
vants retiring on or after 1.6.1989. The retiring Government
servants have to open Savings Bank/Current Account in any
of the Public Sector Banks authorised to make pension dis-
bursement and indicate the Account number of Savings Bank/
Current account, name of the Bank & Branch in the applica-
tion form.
[G.O.Ms.No.24, Finance & Planning (FW.PSC) Department, dt 17.1.89]
6. The following list is the revised list of Public Sector banks who
will operate the scheme of pension payment to the State Gov-
ernment Pensioners.
1. State Bank of India
2. State Bank of Hyderabad
3. Syndicate Bank
4. Indian Bank For whole of Andhra
5. Union Bank of India Pradesh including
6. Central Bank of India Twin cities of
7. Andhra Bank Hyderabad and
8. Corporation Bank Secunderabad
9. Vijaya Bank
10. Canara Bank
11. Alahabad Bank
12. Bank of India
13. Bank of Maharashtra
14. Bank of Borada
15. Dena Bank
16. Indian Overseas Bank For twin cities of
17. Punjab National Bank Hyderabad and
18. United Bank of India Secunderabad only
19. UCO Bank in addition to the
20. State Bank of Bikaner & Jaipur above Public Sector
21. State Bank of Indore Banks
22. State Bank of Mysore
23. State Bank of Patiala
24. State Bank of Saurashtra
25. State Bank of Travancore
26. New Bank of India
27. Oriental Bank of Commerce
28. Punjab & Sind Bank
APNDIX - IX 297
[G.O.Ms.No.32, Finance & Planning (FW.Pen.III) Department, dt. 23.1.89]
7. With effect from 1.4.89, the disbursement of Pensioners
through banks,by means of cheques (instead of cash payment
at Pension Payment Office, Hyderabad) was made compul-
sory for pensioners in twin cities of Hyderabad & Secunderabad
and whose basic pension is more than Rs.300/- p.m. The fol-
lowing are the salient features of the scheme.
i) This scheme can be operated by any bank irrespective whether
it is a Public Sector/Private/Scheduled/Co-operative Bank, in
twin cities of Hyderabad and Secunderabad.
ii) Not applicable to pensioners drawing their pensions in the
districts.
iii) Pensioner should give an application in the prescribed from to
the Assistant Pension Payment Officer concerned, indicat-
ing the Account Number and the name of the bank and
branch.
iv) The Pension Payment Officer, will issue a cheque in favour of
the bank mentioned by the pensioner in the application form.
v) (a) Every month the Pension Payment Officer will sent a
consolidated cheque to the concerned bank, along with a state-
ment indicating the name of the pensioner, PPO Number, Ac-
count Number and the amount of pension to be credited to the
account of the pensioner.
vi) The Pension Payment Order will remain with Pension Pay-
ment Officer only.
vii) Information regarding the date of death, if known to the Bank,
should be communicated to the Pension Payment Officer.
[G.O.Ms.No.79, Finance & Planning (FW.PSC.) Department, dt. 4.3.89]
(b) The compulsory disbursement of Pension w.e.f. 1.6.89 in twin
cities of Hyderabad & Secunderabad ordered in
G.O.Ms.No.24, Finance & Planning (FW.PSC) Department,
dt 17.1.89, will be under the scheme introduced in
G.O.Ms.No.79, Finance & Planning (FW.PSC) Department, dt.
4.3.89. The Savings Bank/Current Account number name of
APNDIX - IX 298
the bank and branch as given by the pensioner in the applica-
tion form will be indicated in the Pension authorisations issued
by the Accountant-General, Andhra Pradesh/Local Fund Audit
Authorities, to the Pension Payment Office, Hyderabad.
[G.O.Ms.No.188, Fin & Plg (FW.PSC) Dept., dt. 19.5.89]
8. Revised Scheme for disbursement of Pensions through
Banks :-
With a view to minimise the possibility of paying any excess/less
amounts by the banks in the matter of disbursement of pensions by the banks
a revised scheme was formulated and orders were issued in G.O.Ms.No.213
Fin & Plg (FW.PSC) Dept dated 19-12-1997 as amended in G.O.Ms.No.36
Fin & Plg (FW.PSC) Dept, dt 19.3.98 as shown below;
1. Applicability :-
1.1. The Scheme is applicable to all the categories pensioners who are
drawing pension in cash through Treasuries in the Districts, Pen-
sion Payment Offices in twin cities of Hyderabad and
Secunderabad under various categories of pension schemes of
State Government, Central Government, Freedom Fighter pension-
ers, Railways pensioners, Defence, Other State Pensioners and
those who are paid pensions through Money Orders.
1.2. Pensions paid through Banks under G.O.(P) No.299, Finance and
Planning (FW:PSC.I) Department, dated 22-8-1985 in Districts.
1.3 Pension paid through Banks under G.O.Ms.No.79, Finance and Plan-
ning (FW:PSC) Department, dated 4-3-1989 in twin cities of
Hyderabad and Secunderabad.
1.4. All new pension cases for which P.P.Os/GPOs/CVPs issued from
Accountant General, Andhra Pradesh, Hyderabad/Local Fund/Con-
trol of Defence Accounts (P), Allahabad.
2. Commencement :-
2.1. The scheme shall come into force with effect from 1st January, 1998
in respect of pension of all categories paid in cash at Sub-Treasur-
ies in the Districts, and Assistant Pension Payment offices located
in twin cities of Hyderabad and Secunderabad.
2.2. The pensions now being paid through Banks in terms of
G.O.Ms.No.79, Finance and Planning (FW-PSC) Department,
APNDIX - IX 299
dated 4-3-1989 are deemed to have been brought under this scheme
with effect from 1-1-1998.
2.3. The pensions now being paid through Banks in terms of
G.O.(P).No.299, F & P(FW-PSC.I) Department, dated 22-8-1985
are deemed to have been brought under this scheme with ef-
fect from 1-4-1998, after due reconciliation with the banks by Trea-
suries. The Banks shall extend necessary cooperation in furnishing
the uptodate records to the Treasuries.
3. Definitions :-
3.1. Pension Disbursing Authority :- Pension Disbursing Authority for
this purpose shall mean District Treasury Officer/Joint Director of
Pension Payment Officer.
3.2. Government Banks :- “Government Bank” means “State Bank of
India/State Bank of Hyderabad” where Government transaction take
place at District Headquarters as well as in the Twin Cities.
3.3. Link Bank :- “Link Bank” means a Bank situated in Twin Cities/
District Headquarters for co-ordinating the disbursement of pension
through their paying bank branches and who is a member of clear-
ing house at Twin Cities/District Headquarters as the case may be.
3.4. Paying Bank Branch :- “Paying Bank Branch” means Bank Branch
which disburses the pension amount to the pensioner through Sav-
ing Bank Account.
4. Procedure to be followed by the pensioner :-
4.1. Every pensioner may open a saving/current Bank Account for drawal
of Pensionary benefits with any Bank branch of his choice. How-
ever, there is no objection if the pensioner chooses to draw pen-
sion from an existing savings/current Account in his name, provided
it is not a ‘joint’ or ‘either or survivor’ Account. He shall furnish the
Bank Account Number to the Sub-Treasury office/Assistant Pension
Payment Office concerned in the form in Annexure-I of Appendix-II.
(This para 4.1. was amended as above through G.O.Ms.No.36 Fin &
Plg (FW-PSC) Dept., dt. 19.3.98)
APNDIX - IX 300
5. Procedure to be followed by Treasury officers/ Pension Pay
ment Officers with Regard to conversion of cash payment
into bank payments :-
5.1. On receipt of Saving Bank Account particulars from the Pensioner the
Treasury Officer shall record necessary entries in the Pension Pay-
ment Order register maintained in his office. As on one-time mea-
sure, the Sub-Treasury Officer / District Treasury Officer/ Assistant
Pension Payment Officer / Pension Payment Officer shall attest the 3
photos of the pensioner and introduce the pensioner to the Bank Branch,
from where the pensioner wishes to draw the monthly pension and to
get the Saving Bank Account opened immediately for all pensioners
who are now drawing pension in cash by sending all necessary infor-
mation and introducing the pensioners with the Bank and render all
support and assistance. The minimum balance in the Saving Bank
Account of pension shall be Rs.5/-.
5.2. In respect of Pension Payment Offices in Twin Cities, since both the
halves of Pension Payment Order are available with them, it is suffi-
cient to send particulars of Saving Bank Accounts of pensioners to
the Joint Director, Pension Disbursing Authority (PDA). The
pensioner’s half shall be returned to the pensioner, treating it as
the property of the pensioner. The Sub-Treasury Office/Joint Di-
rector, Pension Payment Office is responsible for maintaining the
Pension Payment Order of Disburser’s half.
5.3. The Sub-Treasury Officer shall prepare monthly lists of pen-
sioners in his jurisdiction, paying Bank-wise and Branch-wise for
the net amounts payable (i.e., amount to be paid after effecting re-
coveries if any from the pensionary benefits (i.e. Pension, Gratuity
and Commuted value of Pension) in Triplicate in the Form given in
Annexure-II (a) (Regular pensioners) and in Annexure-II (b) (New pen-
sion cases) of Appendix-II. The original list shall be sent to Paying
Bank Branch and the duplicate copy shall be sent to the District
Treasury Office concerned by 15th of every month for payment of
pension in the next month.
5.4. On receipt of Duplicate copy of monthly list of pensioners in Annex-
ure-II (a) Annexure-II (b) from all the Sub-Treasury Offices, the Dis-
trict Treasury Offices have to verify the correctness of the particu-
lars in the list and prepare two consolidated lists viz., Paying Bank
Branch wise, Link-Bank Branch-wise (Annexure III and Annexure-IV)
separately, and append the pay order for the total net amount given
APNDIX - IX 301
in Annexure-IV and send them in the sealed and locked box, to the
State Bank of India/State Bank of Hyderabad by 20th of every month
for crediting amount into the accounts of the respective Link Banks
and for debiting the Government Accounts on 1st of succeeding
month.
5.5. In the case of Twin Cities of Hyderabad and Secunderabad the Joint
Director, Pension Payment Office, will follow the same procedure.
These lists in Annexure-IV of Appendix-II will become the pension
voucher(s) after the amount is credited to Link Banks.
5.6. The Pension Disbursing Authorities shall also furnish Branch-
wise lists in Annexure-III to all the link banks for crediting the amount
to the accounts of their Paying Bank Branches Accounts. The link
bank shall acknowledge in token of having credited their Paying
Bank Branch Account. On receipt of the vouchers (paid lists) from
the State Bank of Hyderabad/State Bank of India along with Bank scroll,
the Pension Disbursing Authority has to note the paid particulars with
reference to Bank Scrolls in his records/computer. The Pension
Disbursing Authority shall send the consolidated voucher (s)
along with monthly Accounts to the Accountant General (A&E), A.P.,
Hyderabad. For the Railways, Defence and Central Government pen-
sioners, the list of payments and a copy of the consolidated vouch-
ers will also be sent to the concerned agencies for reimbursement.
6. Procedure to be Followed in New Cases :-
6.1. As soon as the Pension Payment Orders/Gratuity Payment Or-
ders/ Commuted Value of Pensions are received in the new cases,
the Pension Disbursing Authority shall intimate the pensioner by
post while forwarding Pension Payment Orders/ Gratuity Payment
Orders/Commuted Value of Pensions to the Sub-Treasury Officer
concerned for arranging payment through Saving Bank Account of
the branch of the Bank, opted by the pensioner.
6.2. After ensuring the proper identification of the pensioner and after ob-
taining relevant certificates in triplicate as per rules in vogue,
the Sub-Treasury Officer shall prepare list in Annexure-II (b) in tripli-
cate. The original list shall be sent to the Paying Branch of the Bank
and other lists shall be sent to the District Treasury Officer con-
cerned for consolidation. The Pension Disbursing Authority shall
prepare Annexure-III and Annexure-IV and send the Annexure-III to
the link Banks and Annexure-IV to the State Bank of India/State Bank
of Hyderabad with pass order on it.
APNDIX - IX 302
6.3. In respect of Gratuity Payment Order/ Commuted Value of Pen-
sions the Sub-Treasury Officer has to send the original copies of the
authorisation duly noting the payment particulars along with Annex-
ure-II(b) to the District Treasury Office concerned. The Pension Dis-
bursing Authority in turn shall enclose the above authorisations to
the pension paid vouchers (Annexure-IV) and send them to the Ac-
countant General. (A&E), Andhra Pradesh, Hyderabad along with
monthly accounts. The pensioner copies of authorisations shall be
cancelled and kept with the Sub-Treasury Office/Pension Payment
Office for record and produce them for audit duly noting the payment
particulars.
7. Procedure to be followed by Banks :-
7.1. On receipt of the consolidated list with pay order from Pension Dis-
bursing Authority, the State Bank of India/State Bank of Hyderabad in
Twin cities and the District Headquarters shall credit to the accounts
of Link Banks through clearing house based on the list furnished by
the Pension Disbursing Authorities on the 1st of succeeding month.
7.2. The Link Banks shall credit their Paying Bank Branches based on the
lists, furnished by the Pension Disbursing Authority and the amounts
got from Government Bank through clearing function.
7.3. The Paying Bank Branch shall credit the Saving Bank Accounts of
the pensioners based on the list furnished by the Sub-Treasury Of-
fice/Pension Payment Office and ensure proper identification of the
pensioner while making payment of the pension every month.
7.4. In respect of illiterate and other pensioners who are not able to sign,
the procedure prescribed by the Banks in respect of such
Accountholders shall be followed.
8. Certificates to be Obtained :-
8.1. Every pensioner has to furnish necessary certificates in the month
of November of every year as laid down in the codal rules to the
Paying Bank Branch. The Paying Bank Branch in turn shall send the
certificates (as laid down in para 8.3) along with the verification re-
port of the pensioners to the Sub-Treasury Office/Pension Payment
Office.
8.2. The Paying Bank Branch Managers are authorised to issue life cer-
tificates in the month of November of every year.
APNDIX - IX 303
8.3. The pensioner has to furnish the employment/non-employment/re-
employment, marriage/non-re-marriage certificates duly attested by
any Gazetted Officer to Paying Bank Branch. It is the primary re-
sponsibility of the Pensioner/Family Pensioner to furnish the neces-
sary certificates for making timely credit of the Saving Bank Account
of the pensioner to the Paying Bank Branch.
8.4. If the above certificates are not received in the month of
November, the Sub-Treasury Officer/Joint Director, Pension Payment
Office shall send the lists for crediting the pension for the month of
December and stop the pension for the month of January till the
receipt of the above certificates by them.
Note : The paying Bank Branch Managers are not willing to obtain the life
and other certificates from the pensioners during the month of
November every year, it was ordered, in modification of para (8)
above, that the sub-treasury officer/Assistant Pension Payment Of-
ficers shall hereafter obtain life and other certificates from the pen-
sioners.
[Cir. Memo. NO. 48596/B/345/PSC/98 dt. 19.2.99 of Fin & Plg Dept]
9. Commencement of Family Pension :-
9.1. The nominees/legal heirs and Family members of the deceased pen-
sioner/family pensioner are also primarily responsible for the
timely intimation of the death of the pensioner to the Pension Dis-
bursing Authority/Sub-Treasury Officer/Joint Director, Pension Pay-
ment Office, Paying Bank Branch.
9.2. On receipt of the intimation of the pensioner’s death from the paying
bank branch or directly, the Sub-Treasury Officer/Joint Director,
Pension Payment Officer has to take action to work out the Life Time
Arrears amount and issue authorisation to the Paying Bank Branch
in Favour of the nominee of the deceased pensioner along with
the Death Relief, after satisfying himself regarding the genuine-
ness of the claim.
9.3. On receipt of the intimation of the death of the pensioner from family
pension beneficiary/Paying Bank Branch with the particulars of the
Saving Bank Account Number etc., the Sub Treasury Officer/ Joint
Director, Pension Payment Office has to take action for commence-
ment of the family pension to the beneficiary as per the authorisation
available in the Pension Payment Office/Sub Treasury Office. The
APNDIX - IX 304
Pension Disbursing Authority shall also watch the time limit prescribed
for payment of enhanced family pension. The Sub-Treasury Officer/
Joint Director, Pension Payment Office is also required to satisfy
himself regarding the admissibility of Dearness Relief in case of
Compassionate appointments and other conditions where the fam-
ily pensioner is employed. He is also expected to watch the age limit
in case of the children of the deceased.
9.4. It is to be noted that the Death Relief is admissible only in respect of
Service Pensioners.
9.5. In the case of the death of the Pensioner/Family Pensioner, the amount
credited beyond the date of death shall cease to the Government
and Paying Bank Branch shall credit such amount to the Govern-
ment Account through Government bank under intimation to the
pension Disbursing Authority and Sub Treasury Officer concerned.
10. Transfer of P.P.Os :-
10.1. The pensioner can change the Paying Bank Branch at his conve-
nience through an application to the Paying Bank Branch concerned.
In such case the paying bank branch has to close the Saving Bank
Account of the pensioner duly paying the balance amount to the pen-
sioner and intimate Sub Treasury Officer/Joint Director, Pension Pay-
ment Office concerned for this purpose. If the pensioner wishes to
change the Paying Bank Branch from one place to another within the
jurisdiction of the Pension Disbursing Authority concerned, the Pen-
sion Disbursing Authority has to arrange to pay the pension through
the new Paying Bank Branch as per the procedure detailed in the
proceedings paras.
10.2. If the pensioner opts for change to the bank outside the
jurisdiction of the Pension Disbursing Authority, the Pension Dis-
bursing Authority shall send both the halves of the Pension Pay-
ment Order, transfer application form and other documents to
another Pension Disbursing Authority concerned in whose juris-
diction the pensioner desires to receive his pension, under intima-
tion to the Accountant General (A&E), Andhra Pradesh Hyderabad,
duly noting all required entries in the pension payment Order Regis-
ter and other connected records in his office by deleting the outgoing
pensioner’s particulars from the records of the pensioner’s particulars
from the records of the pension data base.
APNDIX - IX 305
10.3. The Accountant General (A&E), Andhra Pradesh, Hyderabad shall
continue to be responsible for accounting as well as audit of
pensionary payments.
10.4. The accounts/records and registers maintained in the branches of
Banks making pension payments and also in the Link Banks shall
keep open to audit by Comptroller and Auditor General of India or
any person appointed by him on his behalf.
10.5. The Accountant General (A&E), Andhra Pradesh, Hyderabad shall
also adjust the Pensionary payments of Inter States/Defence/Rail-
ways, other Central pensions etc., based on the monthly accounts
rendered by the Treasuries / Pension Payment Office.
APNDIX - IX 306
ANNEXURE - I
(Application & Declaration for Drawal of pension through Banks)
(As per para 4.1 of G.O.Ms.No.213, F & P (FW.PSC) Department, Dt.
19-12-1997).
To
The Sub-Treasury Officer/Pension Payment Officer
..................................................
Sir,
Sub :- Payment of pensions through Banks - Reg.
Ref :- G.O.Ms.No.213, Finance & Planning (FW.PSC) Department,
dated 19-12-1997.
As per the provisions contained in the scheme of payment of pen-
sions through Banks brought into force by the Government Order cited, I re-
quest you to credit the amount of my pension through my nominated Bank. I
give below the details along with three photos.
1. Name of the Pensioner / Family :
Pensioner (in capital letters)
2. Name of the Bank :
3. Name of the Branch :
4. Pension payment Order No. :
5. Amount of monthly pension :
(a) Pension : Rs..........................
(b) Relief : Rs. .......................
6. Saving Bank Account No. :
7. Life Time arrears and Family
Pension Nominee :
8. Permanent Postal Address : ..............................
.......................................
I agree to the conditions regarding giving Annual Certificates as pre-
scribed in the rules.
I hereby declare that I and my heirs and successors accept the li-
APNDIX - IX 307
ability of making good to Government, over payment if any made to me under
the scheme.
I also agree to undertake that any amount of excess/Wrong payment
of pension credited to my above Saving Bank may be recovered or with-
drawn from the said Saving Bank by the said Bank.
Yours faithfully,
SIGNATURE OF THE PENSIONER/
FAMILY PENSIONER
ANNEXURE- II (A)
(As per para 5.3 & 5.4 of G.O.Ms.No.213, F & P (FW.PSC) Dept,
Dt.19-12-1997)
To
The Branch Manager,
______________________(Name of the Paying Bank)
Place : _________________
Sir,
The Statement for Rs. .................................................. (in words)
..................................... duly passed is sent herewith for favour of credit of the
amount on the 1st day of the month shown in the Col.No.(8) below to the
Saving Bank Account of the pensioner mentioned in Column No.2.
Name of the Sub-Treasury : ............................. Month : .............................
Sl.No. S.B a/c No. Name of the PPO/GPO Nature of Gross
Pensioner CVP No. Pension
(1) (2) (3) (4) (5) (6)
Deductions Net Amount Period to which Pension debitable
pension relates to State/Central/
Defence/Other
States/ Railways
(7) (8) (9) (10)
1.
2.
3.
APNDIX - IX 308
Total Rs. ...................................
(Net amount Rs. in figures & words) ....................
Signature of the S.T.O./ P.P.O.
(Passed for Rs. ........................... (in words) ............................
Signature of the District Treasury Officer / J.D., P.P.O
ANNEXURE - II (b)
(As per para 5.3 & 5.4 of G.O.Ms.No. 213, F & P (Fw.PSC) Dept,
Dt.19-12-1997)
To
The Branch Manager,
_________________(Name of the Paying Bank)
Place : ________________
Sir,
The Statement for Rs. .................................................. (in words)
..................................... duly passed is sent herewith for favour of credit of the
amount on the 1st day of the month shown in the Col.No.(8) below to the
Saving Bank Account of the pensioner mentioned in Column No.2.
Name of the Sub-Treasury : ............................................... Month :
.............................
Sl.No. S.B a/c No. Name of the PPO/GPO Nature of Gross
Pensioner CVP No. Pension
(1) (2) (3) (4) (5) (6)
Deductions Net Amount Period to which Pension debitable
pension relates to State/Central/
Defence/Other
States/ Railways
(7) (8) (9) (10)
1.
2.
3.
APNDIX - IX 309
Total Rs. ...................................
(Net amount Rs. in figures & words) ....................
Signature of the S.T.O./ P.P.O.
(Passed for Rs. ........................... (in words) ............................
Signature of the District Treasury Officer / J.D., P.P.O
ANNEXURE - III
(Paying Branch wise list to be prepared by the P.D.A)
(As per para 5.4 of G.O.Ms.No.213, F & P (Fw.PSC).Dept., Dt.19.12.97)
Sl.No. Name of the Gross Amount Deduction Net amount of
Bank Branch credit to the P.B.B.
1 2 3 4 5
Total Rs
(Net amount Rs. in figures & words) .............................................
..................................................................
Signature of the DTO/JD. PPO
Name of the Link Bank....................................
Place :.............................
ANNEXURE-IV
(Link Bank - wise list to be prepared by the P.D.A)
(As per para 5.4 of G.O.Ms.No. 213, F & P (FW.PSC) Dept. Dt.9.12.97)
Sl.No. Name of the Gross Amount Deduction Net amount of
Link Bank credit to the L.B.
1 2 3 4 5
Total Rs
(Net amount Rs. in figures & words) .............................................
..................................................................
Signature of the DTO/JD. PPO
APNDIX - IX 310
Pay Rs...........................(Rupees in words...................................) credit
to the above Link Banks on the 1st day of the month of ...............................
Signature of the DTO/JD. PPO
To
The Manager,
S.B.I / S.B.H.
LIFE CERTIFICATE
(As per para 8.2 of G.O.Ms.No.213, F & P (FW. PSC) Dept. Dt.19.12.1997
read with G.O.Ms.No.65, F&P (FW.PSC) Department, dt. 17.05.99)
Certified that I have seen the pensioner ..........................................
(Name of the pensioner) holder of Pension Payment Order No.
................................................ and that he is alive on this date.
Signature of pensioner
Place .....................................
Date ................................ Signature of authorised Gazetted
officer/Bank Manager/Municipal
commissioner and Notary public
Seal ..............................
Address for correspondence
__________________
__________________
Phone No : ________________
APNDIX - IX 311
NON-EMPLOYMENT CERTIFICATE
(As per para 8.3 of G.O.Ms.No.213, F & P (FW.PSC) Dept.,
Dt.19.12.97 read with G.O.Ms.No.65, F&P (FW.PSC) Dept.,
dt. 17-5-99)
I declare that I have accepted / not accepted commercial em-
ployment after obtaining/without obtaining sanction of the Government. (To
be furnished by Gazetted Officer and All India Service Officers during first two
years from the date of retirement).
I declare that I have/have not accepted any employment under any
Government outside India after obtaining/without obtaining sanction of the Gov-
ernment. (To be furnished by Gazetted Officers and All India Service Officer
only).
Delete whichever is not applicable.
Place : ...............................
Date : ...............................
Signature : ....................................
Name of the Pensioner ........................
P.P.O.No..................................
Attestation of Gazetted officer/
Bank Manager/Municipal Commissioner/
and Notary public
Seal..................................
APNDIX - IX 312
CERTIFICATE OF NON-REMARRIAGE/NON MARRIAGE
(As per para 8.3 of G.O.Ms.No.213 F & P (FW.PSC) Dept. Dt.19-12-97
read with G.O.Ms.No. 65, F&P (FW.PSC) Dept. dt. 17-5-99)
I hereby declare that I am not married/I have not been married during
the past six months.
OR
I hereby declare that I have not been remarried and I undertake to
report such an event promptly to the Treasury/Bank.
Applicable only for widow recipient of family pension and to be fur-
nished.
Signature ................................
Name of the Pensioner : ........................
P.P.O.No. ...................................
Place : .........................
Date : ...........................
I certify to the best of my knowledge and belief that the above decla-
ration is correct.
Signature of a responsible Gazetted Officer/Bank
Manager/Municipal Commission and Notary public
: .............................
Name : ....................................
Designation : ...........................
Place : ...................................
Date : .................................
APNDIX - IX 313
9. The amount of Retirement Gratuity and commuted value of pension
should be paid by the Treasury officers of the Banking Treasuries (in
Districts) only through Pay order on the original copy of the authorisation is-
sued by the Accountant-General/Local Fund Authorities, with the en-
dorsement to the Bank to pay the amount to the retired employee. If the bank
account number is furnished by the employee in his application for pension,
it should be credited to his account. In other cases, the amount should be
paid by the bank by way of Demand Draft/Banker’s Cheque. The fact of issue
of Pay order on the Bank, should be recorded on the pensioner’s copy of
Retirement Gratuity/Commuted Value of Pension authorisation, surrendered
by the Pensioner before the Treasury Officer. It should be retained in the
records of the Treasury. There is no need to prepare a separate bill for such
payment.
[Cir.memo.No.7058/A/273/T.F.R/89, dt. 2.5.90 of Finance & Planning
(FW.TFR) Department]
9.(a) Disbursement of pension through banks payment of
death relief, retirement gratuity, L.T.A, commuted value of pen-
sion, first payment pension and Arrears further orders :-
i) Death Relief and L.T.A :-
On receipt of the intimation of death of the pensioner through the rela-
tives or other related sources as per procedure laid down in G.O.Ms.No.504,
Fin & Plg (FW.Pen.I) Dept. dt. 10-12-76 the amounts towards death relief and
life time arrears shall be drawn by the S.T.O.in A.P.T.C form 75 which will be
enfaced for payment in cash at Bank in favour of the beneficiary following the
paper token procedure. Form 101 shall be enclosed to the bill duly authorising
payment to the beneficiary. The Bank shall either pay cash or credit the amount
in his account as per the beneficiary choice. In Twin cities the P.P.O shall
issue Account payee cheques and in the case of a Non-Banking Sub-Trea-
sury, The S.T.O will pay cash from the currency chest balance or issue a
R.B.I. draft where such facility exists.
ii) Commuted value of pension and death-cum-retirement gratu-
ity :-
Soon after receipt of the original copy of authorisation of CVP and
DCRG, the S.T.O/DTO shall record the pay order on the original copy of
authorisation issued by the Accountant General/Audit officer Local Fund Au-
dit with an endorsement for crediting this amount into the Bank Account of
APNDIX - IX 314
pensioner or to issue a demand draft as per the pensioners choice. In the
case of a Non-Banking Sub-Treasury, the S.T.O. shall make the payment out
of the currency chest balance or issue of R.B.I. draft where such facility ex-
ists. In the case of Twin cities the P.P.O shall issue an account payee cheque.
The fact of issue of pay order on the Bank shall be recorded on the pensioner’s
copy of DCRG/CVP submitted by the pensioner to the STO/DTO for claim-
ing payment and it should be retained in the records of the treasuries.
iii) First payment of pension and Arrears :-
Soon after receipt of the pension payment order, the STO/DTO in
case of banking sub-treasury shall draw these amounts on APTC Form-75
on Government bank to credit the amounts into the Bank Account of the
pensioner. If it is not possible to credit the amount to the bank account of the
pensioner, STO shall obtain bankers cheque or demand draft in favour of the
pensioner. In the case of Non-Banking Sub-Treasury, the STO shall make
payment out of the currency chest balance or issue a RBI draft where such
facility exists. In case of Twin cities the PPO shall issue an account payee
cheque in the name of pensioner.
iv) In respect of the disabled, leper and bed-ridden pensioners, the
S.T.O shall arrange to pay the pensions by Money Order after drawing these
amounts in APTC Form-75 and remit them to the post office for issue of
money orders in the name of the pensioners who are willing to draw their
pensions in this method. The money order commission shall be borne by the
pensioners.
v) The orders were issued in Cir.Memo.No.48596/B/345/PSC/98 dt
19-02-99 that the life certificate and other certificate shall be obtained by the
STO/PPO.Now it has been decided that the competent authority for issue
of these certificate shall be the Gazetted officers of the government of A.P.,
Bank Manager of the Bank in which the pensioner has got account for draw-
ing monthly pension, Local Municipal Commissioner and Notary public. If life
certificate and other certificates as required to be furnished by the pen-
sioners are not furnished in the month of November the pension dis-
bursing authority shall send the list for crediting the pension for the month of
December and stop the pension for the month of January till the receipt of the
above certificates.
(G.O.Ms.No.65, Fin & Plg (FW.PSC) Dept., dt. 17-05-1999)
APNDIX - IX 315
10. Payment of Pension to Pensioners who could not appear
in person due to old age or infirmity or in consequences of
some physical disability :
a. Where owing to old age or infirmity or in consequence of some
physical disability, it is not possible for a pensioner to present
in person to the Treasury Officer, a declaration electing to
have. His pension paid by Money Order (or through bank) the
Treasury Officer may accept, instead, a written declaration
signed by the pensioner and duly verified under his seal by a
Gazetted Officer, a Magistrate, a Justice of Peace, a Tahsildar,
a Deputy Tahsildar, a Mandal Development Officer, a Police
officer not below the rank of sub-inspector incharge of a Po-
lice station or any Government Officer of equivalent rank hav-
ing his head quarters at the place where the pensioner is living
for the time being. The Officer verifying the declaration shall
specify the circumstances in which he holds that it is not pos-
sible for the pensioner to present the declaration in person to
the Treasury Officer.
(S.R.77 (9) of T.R.16 of A.P. Treasury Code - Vol.I)
b. Should the pensioner by physically in capable of signing the
declaration, the Treasury Officer may authorise payment to
the pensioner on production of a certificate from the Civil Sur-
geon of the district or a registered medical practitioner to the
effect that the pensioner is alive but is unable to sign the re-
quired declaration. In such a case, the pension may be paid to
the heir, not being a minor, who would receive the payment
of arrears of pension in the event of the pensioner’s death,
provided it is certified by the Collector that the person claiming
to be the heir is in fact, the heir and continues to be the heir
throughout the period for which he draws the pension.
(S.R.77 (10) of T.R.16 of A.P. Treasury Code - Vol.I)
c. A woman who is exempt from personal appearance under
S.R.66 (a) of T.R.16, because she is not accustomed to ap-
pear in public should affix an impression of her left thumb on
each bill in the presence of the person who signs the life cer-
tificate and the latter should attest it. An illiterate pensioner
should similarly affix an impression of his/her left thumb failing
which the impression of the toe on each bill in the presence of
the person who signs the life certificate, or when he/she
attends at the paying office in person to receive payment, be-
APNDIX - IX 316
fore the disbursing officer and the person who signs the life
certificate or the disbursing officer as the case may be, should
attest it. In the case of physically handicapped pensioners who
are unable to sign or put their thumb/great toe impres-
sion or a woman who is not accustomed to appear in public,
their acquittance by a seal mark attested by some known and
respectable person may be accepted in lieu of signature or
thumb or great toe impression.
(S.R. 78 (b) of T.R.16 of A.P. Treasury Code - Vol.I)
Note :- In view of the orders of Government making disburse-
ment of pension through Banks in G.O.Ms.No.213 Fin & Plg
(FW.PSC) Department., dt. 19-12-97, the above provisions
are not relevant now.
11. Payment of Pension relating to an insane person :
The pension of an insane person may be paid to a guardian appointed
under the Indian Lunancy Act, 1912 (India Act IV of 1912) or to any person
authorised by the Government (or the authority which sanctioned the pen-
sion) to receive it. Such guardian shall be required to furnish with each claim
a life certificate stating that the pensioner was alive on the last day of the
period for which the pension is claimed.
(Subsidiary Rule 76 under Treasury Rule 16 of A.P. Treasury Code - Vol.I)
12. Issue of Laminated cards to the pensioners drawing pen-
sion in Kurnool, Nizamabad and West Godavari Districts on
experimental basis :-
a) To issue of laminated cards to the state government pensioners on
an experimental basis initially in the district of Kurnool, West Godavari
and Nizamabad districts w.e.f. 1-6-2002.
b) The Sub Treasury Officer/Assitant Treasury Officer/Assistant Pen-
sion Payment Officer shall be the issuing authority. The informa-
tion required for the preparation of identity cards will be obtained
from the department where the pensioner retires/retired, under
proper attestation. Based on such information the issuing authority
will prepare the laminated identity cards.
c) The laminated identity cards will be issued to the pensioners when
the pensioner approach the pension disbursing officers for payment
APNDIX - IX 317
of his first pension on receipt of pension authorisation from the office
of the Account General Andhra Pradesh, Hyderabad. For the existing
pensioners as on 31-5-2002 identity cards will be issued as per the
programme arranged by the Sub Treasury Officer/Assitant Treasury
Officer/Assistant Pension Payment Officer. The Director of Treasuries
and Accounts shall issue suitable instructions in this regard.
d) The purpose of issue of these cards is to identity the pensioner as
and when needed.
e) The identity card shall be renewed once in five years.
f) The identity card has to be handedover at old station in case of transfer
of pension from one place to another and Sub Treasury Officer/
Assitant Treasury Officer/Assistant Pension Payment Officer of con-
cerned in new station has to issue new card.
g) The Sub Treasury Officer/Assitant Treasury Officer/Assistant Pension
Payment Officer should record the name and address of the pen-
sioner to whom he issues identity card. It may also be noted in the
pension payment order.
h) The cost of the identity card is such amount as the government may
fix from time to time which is to be borne by the pensioners
themselves.
i) These cards will be issued in the proforma prescribed in the
Annexure-I and II.
[G.O.Ms.No.555, Fin (PSC) Dept, dt. 30-4-2002 of Finance, Dept]
APNDIX - IX 318
ANNEXURE - I
FRONT
PENSIONER’S IDENTITY CARD
GOVERNMENT OF ANDHRA PRADESH
NAME OF THE DIST.TREASURY : STO:
PENSIONER I.D.NO.
Name : Space for
Res. Address: Photograph
Telephone No :
Blood Group :
Signature of
Issuing Authority Signature of Card holder
With Seal
REVERSE
1. Date of birth :
2. Date of retirement :
3. Name of the Department :
4. Post held at the time of
Retirement :
5. P.P.O.No. and Date :
6. Amount of Pension :
(Without DR)
7. Bank Account No.(Pension)/ :
Name of the Bank & Branch
APNDIX - IX 319
ANNEXURE - II
FRONT
FAMILY PENSIONER’S IDENTITY CARD
GOVERNMENT OF ANDHRA PRADESH
NAME OF THE DIST.TREASURY : STO:
PENSIONER I.D.NO.
Name : Space for
Res. Address: Photograph
Telephone No :
Blood Group :
Signature of
Issuing Authority Signature/Thumb Impression
With Seal of Card holder
REVERSE
1. Name of the Service Pensioner :
2. Name of the Department :
3. Date of Death :
4. Date of Commencement of :
Family pension
5. Date of Birth/Age of the
Family Pensioner :
6. P.P.O.No. and Date :
7. Amount of Pension :
(Without DR)
8. Bank Account No.(Pension)/ :
Name of the Bank & Branch
320
APPENDIX X
THE PENSIONS ACT, 1871
(Act No. 23 of 1871)
An Act to consolidate and amend the law relating to Pensions and
Grants by Government of money or land-revenue.
[8th August, 1871]
Preamble- Whereas it expendient to consolidate and amend the law relating
to pensions and grants by Government of money or land-revenue,
it is hereby enacted as follows :-
I. PRELIMINARY
1. Short title :- This Act may be called the Pensions Act, 1871.
Extent of the Act :- In so far as it relates to Union Pensions, it extends to the
whole of India and in so far as it relates to other pensions, it ex-
tends to the whole of India except (the territories which, immedi-
ately before the 1st November 1956, were comprised in Part B
States)
2. Repealed.
3. Interpretation :- In this Act, the expression grant of money or
Land-revenue includes anything payable on the part of the
Government in respect of any right, privilege, perquisite or office.
3-A. The expression ‘the appropriate Government’ means in relation
to Union Pensions, the Central Government, and in relation to
other pensions, the State Government.
II. RIGHTS TO PENSIONS
4. Bar on suits relating to pensions :- Except as hereinafter
provided, no Civil Court shall enterain any suit relating to any pen-
sion or grant of money or land-revenue conferred or made by the
APNDIX - X 321
Government or by any former Government, whatever may have been
the consideration for any such pension or grant, and whatever may
have been the nature of the payment, claim or right for which such
pension or grant may have been substituted.
5. Claims to be made to Collector or other authorised Officer:-
Any person having a claim relating to any such pension or grant
may prefer such claim to the Collector of the District or Deputy
commissioner or other officer authorised in this behalf by the appro-
priate Government and such Collector, Deputy Commissioner or
other officer shall dispose of such claim in accordance with such
rules as the Chief Revenue authority may, subject to the general
control of the appropriate Government, from time to time, pre-
scribed in this be half.
6. Civil Court empowered to take cognizance of such claims :- A
Civil Court, otherwise competent to try the same, shall take
cognizance of any such claim upon receiving a certificate from such
Collector, Deputy Commissioner or other Officer authorised in that
be half that the case may be so tried, but shall not make any order or
decree in any suit whatever by which the liability of Government to
pay any such pension or grant as aforesaid is affected directly or
indirectly.
7. Pensions for lands held under grants in perpetuity :- Nothing in
Section 4 and 6 applies to -
(1) any inam of the class referred to in Section 1 of Madras Act
No.IV of 1861;
(2) pensions heretofore granted by Government in the territories
respectively subject to the Lieutenant-Governors of Bengal and
the North Western Provinces, either wholly or in part as an
indemnity for loss sustained by the resumption by a Native
Government of lands held under sanads purporting to confer
a right to perpetuity. Such pensions shall not be liable to re-
sumption on the death of the recipient, but every such pen-
sion shall be capable of alienation and descent, and may be
used for and recovered in the manner as any other prop-
erty.
APNDIX - X 322
III. MODE OF PAYMENT
8. Payment to be made by Collector or authorised officer :- All pen-
sions or grants by Government of money or land-revenue shall be
paid by the Collector or the Deputy Commissioner or other
authorised officer, subject to such rules as may, from time to time,
be prescribed by the Chief Controlling Revenue authority.
9. Saving of rights of grantees of land revenue :- Nothing in Sec-
tions 4 and 8 shall effect the right of a grantee of land-revenue, whose
claim to such grant is admitted by Government, to recover such
revenue from the persons liable to pay the same under any law for
the time being in force for the recovery of the rent of land.
10. Commutation of pensions :- The appropriate Government may, with
the consent of the holder, order the whole or any part of his pension
or grant of money or land-revenue to be commuted for a lump sum
on such terms as may deem fit.
IV. MISCELLANEOUS
11. Exemption of pension from attachment :- No pension granted or
continued by Government on political considerations, or on account
of past services or present infirmities or as a compassionate
allowance, and no money due or to become due on account of any
such pension or allowance, shall be liable to seizure, attachment or
sequestration by process of any Court at the instance of a creditor,
for any demand against the pensioner, or in satisfaction of a decree
or order of any such Court.
This section applies also to pensions granted or continued after the
separation of Burma from India, by the Government of Burma.
12. Assignments, etc., in anticipation of pension to be void - All as-
signments, agreements, orders, sales and securities of every kind
made by the person entitled to any pension, pay or allowance men-
tioned in Section 11, in respect of any money not payable at or
before the making thereof, on account of any such pension, pay or
allowances or for giving or assigning any future interest therein are
null and void.
APNDIX - X 323
12-A. Nomination by pensioner to receive moneys outstanding
on account of pension :-
Notwithstanding anything contained in Section 12 or in any other law
for the time being in force-
(a) any person to whom any pension mentioned in Section 11 is
payable by the Government of India or out of the Con-
solidated Fund of India (such person being hereinafter referred
to as the pensioner) may nominate any other persons
(hereinafter referred to as the nominee), in such manner and
in such form as may be prescribed by the Central Govern-
ment by rules, to receive after the death of the pensioner, all
moneys payable to the pensioner on account of such pen-
sion at, before or after the date of such nomination and which
remain unpaid immediately before the death of the pensioner;
and
(b) the nominee shall be entitled on the death of the pensioner, to
receive, to the exclusion of all the persons, all such moneys
which have so remained unpaid:
Provided that if the nominee predeceases the pensioner, the
nomination shall so far as it relates to the right conferred upon the said
nominee, become void and of no affect:
Provided further that where provision has been duly made in the
nomination, in accordance with the rules made by the Central Government,
conferring upon some other person the right to receive all such moneys, which
have so remained unpaid, in the event of the nominee predeceasing the
pensioner, such right shall, upon the decease as aforesaid of the nominee
pass to such other persons.
13. Whoever proves to the satisfaction of the appropriate
Government that any pension is fraudulently or unduly received
by the person enjoying the benefit thereof shall be entitled to a
reward equivalent to the amount of such pension for the period of
six months.
14. Power to make rules :- In each State the Chief Controlling
Rev-enue authority may, with the consent of the appropriate
APNDIX - X 324
Government, from time to time, make rules consistent with this
Act respecting all or any of the following matters :-
(1) the place and times at which, and the person to whom, any
pension shall be paid;
(2) inquiries into the identity of claimants;
(3) records to be kept on the subject of pensions;
(4) transmission of such records;
(5) correction of such records;
(6) delivery of certificates to pensioners;
(7) registers of such certificates;
(8) reference to the Civil Court, under Section 6, of persons claim-
ing a right of succession to or participation in, pensions or
grants of money or land-revenue payable by Government; and
generally for the guidance of officers under this Act.
All such rules shall be published in the Official Gazette, and shall
thereupon have the force of law.
15. Power of Central Government to make rules :-
The Central Government may, by notification in the Official Gazette,
make rules to provide for all or any of the following matters, namely :-
(a) the manner and form in which any nomination may be made
under Section 12-A and the manner and form in which such
nomination may be cancelled or varied by another nomi-
nation;
(b) the manner in which provision may be made, for the pur-
poses of the second proviso to Section 12-A in any such nomi-
nation for conferring some person other than the nominee
the right to receive moneys payable to the nominee if such
nominee predeceases the pensioner.
16. Laying of rules:- Every rule made by the Central Government
under this Act and every rule made under Section 14 by a Chief
Controlling Revenue Authority with the consent of the Central
Government shall be laid, as soon as may be after it is made, before
APNDIX - X 325
each House of Parliament, while it is in session, for a total period of
thirty days which may be comprised in one session or in two or
more successive sessions and if, before the expiry of the session
immediately following the session or the successive session afore-
said, both Houses agree in making any modification in the rule or
Houses agree that the rule should not be made, the rule shall there-
after have effect only in such modified form or be of no effect, as the
case may be; so how ever, that any such modification or annulment
shall be without prejudice to the validity of anything previously done
under that rule.
THE ANDHRA PRADESH
REVISED PENSION RULES
1980
I
ANDHRA PRADESH REVISED PENSION RULES
1980
Contents
Part - I
RULE Page No.
1 Short title and commencement 1
2. Application 1
3. Option 3
4. Govt. servants transferred from services and
posts to which these rules do not apply 4
5 Regulation of claims to pension or Family pension 4
6. Full pension subject to approved service 5
7. Limitation on number of pensions 6
8. Pension subject to future good conduct 7
9. Right of Government towithhold or withdraw pension 8
10. Commercial employment after retirement 21
11. Restriction on practice in Commercial Tax and other
cases after retirement 23
12. Employment under a Government outside India after
retirement 24
13. Commencement of qualifying service 25
14. Conditions subject to which service qualifies 26
15. Counting of service rendered under Central
Government 29
16. Counting of service as apperentice 29
17. Counting of service on contract 29
18. Counting of pre-retirement civil service in the case of
re-employed Govt. servants 30
19. Counting of military service rendered before
civil employment 31
20. Counting of war service rendered before civil
employment 37
21. Counting of periods spent on leave 43
22. Counting of periods spent on training 45
23. Counting of periods of suspension 45
24. Forfeiture of service on dismissal or removal 45
25. Counting of past service on reinstatement 45
26 . Forfeiture of service on resignation 45
27. Effect of interruption in service 46
28. Condonation in interruption of service 47
29. Addition to qualifying service 48
II
30. Verification of quqlifying service after 25 years
of service 49
31. Emoluments 49
32. Average emoluments 54
33. Superannuation pension 58
34. Retiring pension 58
35. Pension on absorption in or under a Corporation,
company or body 59
36. Conditions governing grant of pension to persons
on absorption in or under a Corporation, Company
or Body 59
37. Invalid Pension 81
38. Compensation pension 85
39. Compulsory retirement pension 86
40. Compassionate allowance 87
41. Minimum Compassionate allowance 87
42. Retirement on attaining the age of superannuation 87
43. Retirement on completion of 20 years of qualifying
service 88
44. Retirement on completion of 33 years of qualifying
service 92
45. Amount of pension 93
46. Retirement Gratuity 101
47. Persons to whom Gratuity is payable 108
48. Lapse of Retirement Gratuity 112
49. Nominations 112
50. Family pension 114
51. Sanction of Anticipatory pension 131
52. Provisional pension where departmental or judicial
proceeding may be pending 134
53. Interpretation 138
54. Power to relax 138
55. Repeal and Saving 138
PART - II
Special provisions applicable to Government Employees retiring
between 1-4-78 and 28-10-79
56. Option 140
57. Amount of pension 141
58. Retirement Gratuity 143
59. Family Pension 145
III
ANNEXURES
I. Form for exercising option under the Andhra Pradesh
Revised pension Rules of 1980 148
II. Form of application for seeking permission to accept
commercial employment 149
APPENDICIES
I Procedure for Processing of Pension cases
including forms 151
II Important Provisions in Civil Service Regulations and
important orders issued by Government in regard to
regulation of Pay and allowances during the period of
re-employment 196
III. Provisions in Civil Service Regulations regarding
Medical Examination/ Invalidation 214
IV. Improtant Provisions in Andhra Pradesh Civil Pensions
(Commutation) Rules 1944 and important orders issued
by Government in regard to Commutation of Pension and
Restoration of Commuted portion of pension
including forms 223
V. Important Provisions relating to Extraordinary
Pension 258
VI Verification and authorisation of Pension in respect of
Class IV and other low paid employees 264
VII. Nomination for the payment of arrears of Pension 277
VIII. Important Governments Orders relating to monetary
concessions/monetary benefits to certain categories of
Government servants dying while in service. 281
IX. Scheme of Payment of Pensions through Banks 295
X. The Pension Act 1871 320
GOVERNMENT OF TELANGANA
ABSTRACT
Public Services – RULES – The Andhra Pradesh Reorganisation Act, 2014 – The
Andhra Pradesh State and Subordinate Service Rules, 1996 – Adaptation to the
State of Telangana – Orders – Issued.
--------------------------------------------------
GENERAL ADMINISTRATION (SERVICES-D) DEPARTMENT
G.O.Ms.No.196. Dated:28-5-2016.
Read the following:
1. G.O.Ms.No.436, General Administration (Ser.D) Department,
dt.15.10.1996.
2. The Andhra Pradesh Reorganisation Act, 2014.
*******
O R D E R:
Whereas, by virtue of Section 3 of the Andhra Pradesh Reorganisation
Act, 2014 (Central Act No.6 of 2014), the State of Telangana comprising the
territories specified therein has been formed with effect from 02.06.2014;
2. And whereas, by section 101 of the said Central Act, the appropriate
Government i.e., the State of Telangana, is empowered by order, to make such
adaptations and modifications of any law (as defined in section 2(f) of the Act)
made before 02.06.2014, whether by way of repeal or amendment, as may be
necessary or expedient, for the purpose of facilitating the application of such
law in the State of Telangana, before expiration of two years from 02.06.2014;
and thereupon, every such law shall have effect, subject to the adaptations and
modifications so made, until altered, repealed or amended by a competent
Legislature or other competent authority;
3. And whereas, the Andhra Pradesh State and Subordinate Service Rules,
1996, popularly known as General Rules, made by the Governor, in exercise of
the powers conferred by the proviso to article 309 of the Constitution of India,
vide G.O., first read above, published in the Andhra Pradesh Gazette, Part-I,
Extraordinary, dt.27.1.1997 and as amended from time to time, are in force in
the State of Andhra Pradesh as on 01.06.2014;
4. And whereas, the Government, keeping in view the requirement of the
State, after careful examination, have decided to adapt the said Andhra
Pradesh State and Subordinate Service Rules, 1996, which were in force as on
01.06.2014, with certain modifications and amendments in respect of the
members of the State and Subordinate Services of the Government of
Telangana.
Page 1 of 59
5. Accordingly, the following Notification will be published in an
Extraordinary issue of Telangana State Gazette, dated:28-5-2016.
NOTIFICATION
In exercise of the powers conferred by section 101 of the Andhra
Pradesh Reorganisation Act, 2014 (Central Act No.6 of 2014), the Governor
of Telangana, hereby makes the following Order, namely:-
1. (1) This Order may be called “the Andhra Pradesh State and
Subordinate Service Rules, 1996 (Telangana Adaptation) Order,
2016”.
(2) It shall come into force with immediate effect.
2. For the purpose of this Order and the rules adapted herein, the
expression “the State” shall have the meaning and areas specified in section
3 of the Andhra Pradesh Reorganisation Act, 2014 (Central Act No.6 of
2014).
3. The comprehensive State and Subordinate Service Rules, with
suitable modifications and amendments, as shown in the Annexure to this
Order, shall be the Telangana State and Subordinate Service Rules.
6. A copy of this order along with Annexure is available and can be
accessed at http://goir.telangana.gov.in/
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
RAJIV SHARMA
CHIEF SECRETARY TO GOVERNMENT
To
The Commissioner, Printing, Stationery and Stores Purchase, TS, Hyderabad.
(for publication of the Notification in the TS Gazette and
supply of 1000 copies to the Government).
All the Departments of Secretariat.
All the Heads of Departments.
All the District Collectors.
The Registrar, High Court of Judicature at Hyderabad.
The Registrar, APAT, Hyderabad.
The Secretary, TSPSC, Hyderabad.
Copy to:
The Law Department.
The PS to Principal Secretary to Chief Minister.
The PS to Chief Secretary to Government.
The PS to Secretary to Government (Services), GAD.
All Services Sections in GAD.
SF/SCs
//FORWARDED BY ORDER//
SECTION OFFICER.
Page 2 of 59
ANNEXURE
[to G.O.Ms.No.196, General Administration (Services-D) Department, dt.28.5.2016]
1. SHORT TITLE, SCOPE AND RELATION TO SPECIAL RULES:
(a) These Rules may be called the Telangana State and Subordinate
Service Rules, 1996.
(b) The Gazetted and Non-Gazetted posts under the Telangana State
Government shall be constituted into various State and Subordinate
Services and they shall be governed by the Telangana State and
Subordinate Service Rules (General Rules) and the Special Rules as
well as Adhoc Rules issued by the Government.
(c) These rules shall apply to the State and Subordinate Services and to
the holders of posts, whether temporary or permanent included in any
State or Subordinate Service, except to the extent otherwise expressly
provided:-
(i) by or under any law for the time being in force;
(ii) in respect of holders of any post, appointed by contract or
agreement subsisting between such holders and the State
Government.
(d) Relation to Special Rules: If any provision in these rules is repugnant to
the provisions in the special rules applicable to any particular service in
regard to any specific matter, the latter shall, in respect of such service
and such specific matter, prevail over the provisions in these rules.
2. DEFINITIONS:
In these rules, unless there is anything repugnant in the subject or context:-
(1) “Adhoc rules” means rules issued to govern;
(i) a temporary post in a Service, Class or Category which is not
covered by any Special Rules; or
(ii) all or some of the services in regard to issues of common
applicability of all such services.
(2) Appointed to a Service:- A person is said to be “appointed to a service”
when, in accordance with these rules, except under rule 10 and in
accordance with the Special Rules or Adhoc Rules applicable to such
service he discharges for the first time, the duties of a post borne on the
cadre of such service or commences the probation, instruction or training
prescribed for members thereof.
Explanation:- The appointment of a person holding a post borne on the
cadre of one service to hold additional charge of a post borne on the
cadre of another service or same service or to discharge the current
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duties thereof does not amount to appointment to the latter service or
post in the same service, as the case may be,
(3) “Approved candidate” means a candidate whose name appears in an
authoritative list of candidates approved for appointment to any service,
class or category.
(4) “Approved probationer” in a service, class or category means a member
of that service, class or category who has satisfactorily completed his
probation in such service, class or category.
(5) Appointment or Recruitment by transfer: A candidate is said to be
appointed or recruited by transfer to a service;
(a) if, at the time of his first appointment thereto, he is an approved
probationer in the High Court Service or Legislature Service in the
State of Telangana or in any other service, the rules for which
prescribed a period of probation for members thereof; or
(b) in case at the time of his first appointment thereto, he is the holder
of a post which has been included in another service, but for which
no probation has been prescribed, if he has put in that post,
satisfactory service for a total period of two years on duty within a
continuous period of three years.
(6) “Armed Forces of the Union” means the Army, Navy or Air Force of the
Union.
(7) “Socially and Educationally Backward Classes” mean the communities
mentioned in Part-C of Schedule-I.
(8) “Cadre” means the posts in various classes, categories and grades in a
service.
(9) “Commission” means the Telangana State Public Service Commission.
(10) “Confirmed Member” means a member of a service who has been
confirmed in a service under the State Government in accordance with
rule 21.
(11) “Date of Regular Appointment” means the date of commencement of
probation, i.e., the date from which the service rendered by a person
after appointment to a service, class or category counts for probation.
(12) “Departmental Promotion Committee” means a Committee constituted to
advise the appointing authority in regard to the persons to be included in
the panel for being appointed by promotion or by transfer to a selection
post not within the purview of the Commission.
Provided that the Departmental Promotion Committee may be
required to prepare adhoc panels also for appointment to any service by
promotion or by transfer even on temporary basis.
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(13) “Discharge of a probationer” means, in case the probationer is confirmed
or is an approved probationer or probationer of another service, class or
category or is an approved probationer or probationer of another post in
the same service, reverting him to such service, class or category and in
every other case, dispensing with his service.
(14) Duty:- A person is said to be ‘on duty’ as a member of a service,—
(a) when he is performing the duties of a post borne on the cadre of
such service or is undergoing the probation, instruction or training
prescribed for such service, or is deputed by the competent
authority for higher studies or for undergoing training in India or
abroad; or
(b) when he is on joining time; or
(c) when he is absent from duty during vacation or on authorized
holidays or on casual leave taken in accordance with instructions
regulating such leave, issued by the State Government, having been
on duty immediately before and immediately after such absence; or
(d) when he is absent from duty during the period of training for
courses of instruction and the period spent in camps as a member
of the Auxiliary Air Force and also during the period spent for
interview or for attending medical examination at the time of
recruitment or commissioning; or
(e) when he is absent from duty during the period of training including
the period spent in transit as a member of the Indian Fleet Reserve
or as a Reservist of the Army or Air Force (excluding the Reserve
Officers); or
(f) when he is absent from duty during the period of training in the
Territorial Army including the period spent in transit for undergoing
annual training in the said army; or
(g) when he is absent from duty as a member of Air Defence Reserve,
when called upon for service in the aid of the Civil Power or for Air
Force Service, or during the period of annual training exceeding one
month in the case of permanent and temporary Government
servant and person on work-charged establishments or during the
period of training in Air Defence Reserve or Air Force Service in the
case of probationers; or
(h) when he is absent from duty for service in the N.C.C. or during the
period of training including the period spent in transit thereof.
Explanation:- Participation of a Government servant in the ceremonial
parade on special occasions like the Territorial Army Day, Republic Day,
visit of a Minister and the like in his capacity as a member of the Air
Defence Reserve, shall be treated as part of his training; or
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when he is absent from duty to attend the annual day celebrations of the
Home Guards Organisation or when called upon for duty in times of
emergency as a member of the Home Guards Organisation.
(15) Direct Recruitment:- A candidate is said to be recruited direct to a post,
class or category in a service, in case his first appointment thereto is
made otherwise than by the following methods:-
(i) by promotion from a lower post, category or class in that service or
from a lower grade of any such post, category or class, or
(ii) by transfer from any other class of that service, or
(iii) by appointment by transfer from any other service, or
(iv) by re-employment of a person in case he had retired from service of
Government prior to such appointment, or
(v) by appointment by agreement or contract.
(16) “Ex-Serviceman” means a person who has served in any rank (whether
as a combatant or as a non-combatant) in the Regular Army, Navy and
Air Force of the Indian Union but does not include a person who has
served in the Defence Security Corps, the General Research Engineering
Force, Lok-Sahayak Sena and the Para-Military Forces, i.e., Border
Security Force, Central Reserve Police Force, Indo-Tibetan Border Police,
Central Industrial Security Force, Central Secretariat Security Force,
Assam Rifles and Railway Protection Force; and
(i) who has retired from such service after earning his/her pension; or
(ii) who has been released from such service on medical grounds
attributable to military service or circumstances beyond his control
and awarded medical or other disability pension; or
(iii) who has been released, otherwise than on his own request, from
such service as a result of reduction in establishment; or
(iv) who has been released from such service after completing the
specific period of engagement, otherwise than at his own request or
by way of dismissal or discharge on account of misconduct,
inefficiency and has been given a gratuity and includes personnel of
the Territorial Army of the following categories; namely:-
(a) pension holders for continuous embodied services;
(b) person with disability attributable to military services; and
(c) gallantry award winners.
Explanation:- The persons serving in the Armed Forces of the Union, who
on retirement from service, would come under the category of ex-
servicemen, may be permitted to apply for re-employment one year
before the completion of the specified terms of engagement and avail
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themselves of all concessions available to ex-servicemen but shall not be
permitted to leave the uniform until they complete the specified term of
engagement in the Armed Forces of the Union.
(17) “General Rules” means the Telangana State and Subordinate Service
Rules, 1996.
(18) “Government” means the State Government of Telangana.
(19) “Member of a Service” means a person who has been appointed to that
service and who has not retired or resigned, or who has not been
removed or dismissed, or substantively transferred or reduced to
another service, or who has not been discharged otherwise than for want
of a vacancy. He may be a probationer, an approved probationer or
confirmed member of that service.
(20) “Meritorious Sportsman” means a sportsman who has represented the
State or the Country in a national or international competition or
Universities in the Inter-University tournaments conducted by the Inter-
University Boards or the State School team in the national sports/games
for schools conducted by the All India School Games Federation in any of
the games, sports, mentioned below; and any other games/sports as
may be specified by the Government from time to time:
(a) Atheletics (including Track and Field events)
(b) Badminton
(c) Basketball
(d) Cricket
(e) Hockey
(f) Football
(g) Swimming
(h) Volleyball
(i) Table Tennis
(j) Tennis
(k) Weightlifting
(l) Wrestling
(m) Boxing
(n) Cycling
(o) Gymnastics
(p) Judo
(q) Rifle Shooting
(r) Kabbadi
(s) Kho Kho
(t) Ball Badminton
(u) Archery
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(v) Equistrain Sports
(w) Hand Ball
(x) Rowing
(y) Chess
(z) Taek wondo
(aa) Carroms
(21) Officiating Appointment:- A person is said to be officiating in a post, if his
appointment has been made after his inclusion in the relevant panel, but
whose appointment has not been regularised.
(22) “Panel” means the authoritative list of candidates approved for regular
appointment to any service, class or category drawn up by the
Commission or by the Government or by the appointing authority
concerned, but does not include the panel or list prepared for temporary
appointment by the appointing authority pending preparation of a panel
for regular appointment in accordance with the rules.
(23) “Persons with disabilities” means the persons with the following
disabilities:
(i) blindness;
(ii) low vision;
(iii) leprosy cured;
(iv) hearing impairment;
(v) locomotor disability;
(vi) mental Retardation;
(vii) mental Illness
a) “Blindness” refers to a condition where a person suffers from any of
the following conditions, namely:-
(i) total absence of sight; or
(ii) visual acuity not exceeding 6/60 or 20/200 (snellen) in the
better eye with correcting lenses; or
(iii) limitation of the field of vision subtending an angle of 20 degree
or worse;
b) “Person with Low Vision” means a person with impairment of visual
functioning even after treatment or standard refractive correction but
who uses or is potentially capable of using vision for the planning or
execution of a task with appropriate assistive device i.e., a person
with impairment of vision of less than 6/18 to 6/60 with best
correction in the better eye or impairment of field in any of the
following categories:
(i) Reduction of fields less than 50 degrees
(ii) Heminaopia with macular involvement
(iii) Attitudinal defect involving lower fields
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c) “Leprosy cured person” means a person who has been cured of
leprosy, but is suffering from not less than 40% of disability as
follows:-
(i) loss of sensation in hands or feet as well a loss of sensation and
paresis in the eye and eye lid but with no manifest deformity;
(ii) manifest deformity and paresis but having sufficient mobility in
their hands and feet to enable them to engage in normal
economic activity;
(iii) extreme physical deformity as well as advanced age which
prevents him from undertaking any gainful occupation; and the
expression “Leprosy cured” shall be construed accordingly;
(iv) The “Leprosy cured” persons generally become “Locomotor
Disabled” and the Medical Certificate may, in such cases, have to
be issued under the category of Locomotor Disability.
d) “Hearing impairment” means loss of sixty decibels or more in the
better ear in the conversational range of frequencies.
e) “Locomotor disability” means disability of the bones, joints or muscles
leading to substantial restrictions of the movement of the limbs which
includes Dwarfs, persons with Hunch back, leprosy cured persons,
persons suffering from Muscular Dystrophy or any form of Cerebral
palsy.
f) “Cerebral Palsy” means a group of non progressive conditions of a
person characterized by abnormal motor control posture resulting
from brain insult or injuries occurring in the pre-natal, peri-natal or
infant period of development.
(24) “Presidential Order” wherever it occurs in these rules shall mean the
Public Employment (Organization of Local Cadres and Regulation of
Direct Recruitment) Order, issued by the President of India under Article
371-D of the Constitution of India and applicable to the extent of
territorial jurisdiction of the State of Telangana, from time to time, in its
true spirit.
(25) “Probation” means the period during which a fresh entrant to a service or
a person appointed to a higher post for the first time either by promotion
within the service or by transfer from any other service, is put on test for
determining his fitness to hold the post in a service, class or category.
(26) “Probationer” means a member in a service class or category who has
not completed his probation.
(27) “Promotion” means the appointment of a member of any category or
grade of service or a class of service to a higher category, grade, of such
service or such class of service.
(28) “Schedule” means the schedule to these rules.
(29) “Scheduled Castes” mean the communities mentioned in Part-A of
Schedule-I.
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Explanation: No person who professes a religion different from Hinduism,
the Sikh or Budhist shall be deemed to be a member of a Scheduled
Caste.
(30) “Scheduled Tribes” means the communities mentioned in Part-B of
Schedule-I.
(31) “Screening Committee” means a Committee constituted by Government
to recommend the names for inclusion in the panel for promotion or
appointment by transfer involving promotion to the posts, for which it is
necessary to consult the Telangana State Public Service Commission
under the Regulations of the Telangana State Public Service Commission.
(32) “Service” means a post or a group of posts or categories of posts
classified by the State Government as State or Subordinate Service, as
the case may be:
Provided that for the purpose of recruitment, probation and
transfer, each class included in the General Service and in the General
Subordinate Service of the State of Telangana shall be regarded as a
separate service.
Note:- Where the context so requires ‘Service’ means the period during
which a person holds a post in accordance with these rules, special or
Ad-hoc rules except rule 10 or a lien on a post or is a member of a
service as above defined.
(33) “Special Rules” mean the rules applicable to each service or class or
category of a service, which include adhoc rules applicable to temporary
posts in a service, or class or category, which are not covered by the
special rules.
Explanation:- The words importing either gender in these or special rules
shall be taken to include those of the other gender if circumstances so
require.
3(A) CONDITIONS OF SERVICE:- The Fundamental Rules, the rules regulating
the Scales of Pay, the Civil Services (Conduct) Rules, Civil Services
(Classification, Control and Appeal) Rules, the Leave Rules, the Government
Life Insurance Fund Rules, the Revised Pension Rules, applicable to the State of
Telangana from time to time and any other Acts, Rules or Regulations enacted,
issued or as may be issued by Government or other competent authority, for
the time being in force in respect of the service conditions, shall in so far as
they may be applicable and except to the extent expressly provided in these
rules, govern members of every service and persons appointed to any post in
any service, whether appointed regularly or on temporary basis, in the matter
of their pay and allowances, leave, leave salary, Life Insurance, Pension and
other conditions of Service:
Provided that,—
(i) Where any such member has elected to be governed by the provisions of
the Civil Services Regulations, those provisions shall apply to him.
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(ii) save as otherwise expressly provided in the Special Rules nothing
contained in this rule shall affect the operation of the provisions of the
Article 526 of the Civil Service Regulations or any other rule similar
thereto, for the time being in force, relating to the fixation of pay of a
member of a service who is in receipt of a military pension; and
(iii) a person appointed in a department performing functions entrusted to him
under clause (1) of Article 258 of the Constitution of India shall be
governed in the matter of his leave and pension by the rules issued by the
Central Government in that behalf:
Provided further that the said rules and regulations shall, in their
application to the members of the Secretariat and the staff of the Governor, be
construed as if the functions of the State Government under those rules and
regulations were the functions of the Governor respectively:
Provided also, that the member of service of the State of Andhra Pradesh
as on 1st June, 2014 and subsequently, allotted or deemed to have been
allotted to the State of Telangana on and after 2nd June, 2014, shall continue to
be governed by such orders, as may be applicable to him, in the matter of pay,
leave rules, the Government Life Insurance Fund Rules, Pension and Provident
Fund of the State of Telangana.
3(B) APPLICATION OF RULES:- Any rules made under the proviso to Article 309
of the Constitution of India in respect of any service or any class or category
thereof shall be applicable to all persons holding the posts intended to be held
by members of that service, class or category on the date on which such rules
were made applicable:
Provided that nothing in any such rules shall, unless a contrary intention
is expressly indicated therein, operate to deprive any such person of any right
or privilege to which he is entitled by or under any rule or order made
applicable to him prior to the making of such rule.
4. METHOD OF APPOINTMENT:-
(a) Appointment to any service, class or category shall be by one or more of
the methods indicated below as may be specified in the Special Rules
applicable to the relevant post:-
1. Direct Recruitment
2. Recruitment / Appointment by transfer
3. Promotion or
4. Contract / Agreement / Re-employment
(b) Direct Recruitment:- Where the normal method of recruitment to any
service, class or category includes direct recruitment, the proportion in
which the special rules may require vacancies to be filled by persons
recruited direct shall be applicable to all substantive vacancies and direct
recruitment shall be made only against the substantive vacancies.
Page 11 of 59
Explanation:-
(i) For the purpose of this rule, notwithstanding anything contained in
these rules or special or adhoc rules, substantive vacancies shall
mean all vacancies in the permanent cadre and all vacancies in the
posts which have been in existence for more than 5 years.
(ii) The posts earmarked for direct recruitment in the Special Rules /
Adhoc Rules shall be filled by direct recruitment strictly and not by
any other method.
(iii) The percentage earmarked for direct recruitment should not fall
short of 331/3% in respect of posts in State Service and 30% in
respect of posts in Subordinate Service.
(iv) If the special rules specify more than one method of appointment, a
provision shall be made in the special rules indicating the cycle or
order in which vacancies shall be filled by such different methods of
appointments.
(c) Re-allotment of candidates selected by the Public Service Commission:-
The re-allotment of candidates selected by the Telangana State Public
Service Commission for appointment, from one unit to another unit,
either in the same service and District / Zone or in any other service of
District / Zone shall be made with the mutual consent of the appointing
authorities concerned and with the prior concurrence of the Commission.
The order of re-allotment shall be issued by the appointing authority to
whose unit the candidate was first allotted by the Commission:
Provided that such re-allotment shall be strictly in conformity with
the provisions of the Presidential Order.
5. SELECTION POSTS:-
(a) All first appointments to a State Service and all promotions /
appointment by transfer in that service shall be made on grounds of
merit and ability, seniority being considered only where merit and
ability are approximately equal, by the appointing authority as
specified in sub-rule (a) of rule 6 from the panel of candidates. Such
panel shall be prepared as laid down in rule 6 by the appointing
authority or any other authority empowered in this behalf.
(b) Non-selection posts:- No Non-Gazetted post should be treated as
selection post. Promotion and appointment by transfer to higher posts
other than those mentioned in sub-rule (a) shall be made in
accordance with seniority-cum-fitness, unless,—
(i) such promotion or appointment by transfer of a member has
been withheld as a penalty; or
(ii) a member is given special promotion for conspicuous merit and
ability.
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6. METHOD OF PREPARATION OF PANELS:-
(a) The panel of approved candidates referred to in sub-rule (a) of rule 5
shall be prepared by the appointing authority or any other authority
empowered in this behalf, in consultation with, the Departmental
Promotion Committee in respect of posts outside the purview of the
Telangana State Public Service Commission and Screening Committee
in respect of the posts within the purview of the Telangana State Public
Service Commission to recommend the names to the Commission. The
appointing authority shall make appointments of candidates from such
panel/list, in the order in which the candidates in such panel are
arranged in their order of preference.
(b) The panel of candidates for appointment by transfer to a service or a
class of service in any case, where the Commission is not consulted on
the suitability of candidate for such appointment under sub-clause (b)
of Clause (3) of Article 320 of the Constitution of India or for
promotion, shall be prepared ordinarily during the month of September
every year on the basis of estimate of vacancies sent in terms of sub-
rule (d). First September of the year shall be reckoned as the qualifying
date to determine the eligibility of a candidate for such appointment,
which shall cease to be in force on the afternoon of the 31st December
of the succeeding year or till the next panel is prepared whichever is
earlier and for the purpose of preparing the said panel, the zone of
consideration shall be in the ratio of 1:3. The period from 1st
September of the year to the 31st August of the succeeding year shall
be reckoned for purpose of determining the number of vacancies during
the panel. No panel shall be prepared for a particular panel year, after
the date of expiry of such panel year, for any reasons, except review of
panels already prepared:
Provided that for promotion in respect of Scheduled Caste and
Scheduled Tribe candidates only, the zone of consideration in the ratio
of 1:3, shall not be applicable in respect of posts whose total cadre
strength is more than five:
Provided further that if the number of candidates to be included in
the panel falls short of the number of vacancies estimated, such
shortfall shall be made good by considering the claims of the other
qualified and eligible candidates, if any, in the seniority list placed
immediately below:
Provided also that the panel of candidates so prepared shall be
reviewed after a period of six months reckoned from the date of
approval of the panel, for the purpose of considering the cases of such
other persons whose names were not included in the panel prepared
earlier for not passing the prescribed tests or for not having special
qualifications prescribed under the rules, if they have subsequently
passed those tests or acquired the said qualifications and are otherwise
found suitable for inclusion in the panel of the year. No such review of
list of approved candidates shall, however, be undertaken where no
tests or special qualifications are prescribed under the rules as
condition precedent for promotion or appointment by transfer:
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Provided also that no panel of candidates need be prepared,—
(i) if vacancies are not available for the particular panel period
subject to the appointing authority recording a certificate to that
effect; or
(ii) where the appointing authority does not consider it necessary; or
(iii) if the appointing authority is unable to prepare the same due to
stay orders by any court of law or court litigations or seniority
disputes among the employees etc.:
Provided also that the Government may order for preparation of
panel of candidates as frequently as may be necessary in the
exigencies of administration.
(c) The panel of candidates for promotion or appointment by transfer to a
service or class of a service, in any case where it is necessary to
consult the Commission on the suitability of candidates for such
appointment shall be prepared ordinarily in the month of September
every year reckoning 1st September of the year as the qualifying date
to determine the eligibility of a candidate for such appointment, which
shall cease to be in force on the afternoon of 31st December of the
succeeding year or till the next panel is prepared whichever is earlier.
The period from 1st September of the year to 31st August of the
succeeding year shall be reckoned for purpose of determining the
number of vacancies during the panel. No panel shall be prepared for a
particular panel year, after the date of expiry of such panel year, for
any reasons, except review of panels already prepared.
(d) The panel of candidates under sub-rule (b) or sub-rule (c) shall consist
of such number of candidates as is equal to the number of vacancies
which are estimated to arise on the following basis during the currency
of that list,—
(i) the existing vacancies, including the vacancies which were not
filled up in the previous years for any reason:
(ii) (1) vacancies to arise owing to the retirement;
(2) consequential vacancies due to promotion or appointment by
transfer:
Provided, that when the number of qualified and eligible
candidates to be included in the panel of candidates is less than the
number of vacancies estimated to arise during the currency of that list,
such number of candidates eligible and found fit only shall be included
in the panel irrespective of the number of vacancies.
(e) A panel of candidates shall be prepared taking into account the
vacancies not exceeding 10% of the total estimate of vacancies,
ignoring fraction of less than half or 0.5 and rounding of fraction of ½
or more i.e. 0.5 and above to the next nearest number, as reserve to
fill up the vacancies likely to last for more than 2 months on account
of:-
(i) deputation;
(ii) training;
(iii) long leave:
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Provided that the candidates kept in reserve in the approved list
shall be not less than one, where the estimate of vacancies is five or
less than five.
(f) Inclusion of a candidate’s name in any panel of candidates for any
State Service, class or category shall not confer on him any right for
appointment to such service, class or category.
(g) The following persons shall be considered for inclusion in any panel
prepared under sub-rules (b) and (c).
(i) Persons who are qualified on the qualifying date including those
who had been included in the previous panel of approved
candidates but who have not commenced their probation.
(ii) Persons who had not possessed the prescribed qualifications at the
time of preparation of the previous panel, but who have since
acquired such qualification and are qualified as on the qualifying
date.
(iii) Persons who were qualified but were considered unsuitable for
inclusion in the previous panel and who continue to possess the
prescribed qualifications.
Explanation:- In considering the inclusion of persons, who had been
included in the previous panel but who had not commenced their
probation, in the current panel, it shall not be necessary to carry
forward their names without having regard to their relative merit and
ability with reference to the relative merit and ability of other
candidates coming up for fresh consideration. If such candidates are
included in the current panel, it shall not be necessary to arrange them
in the same order in which they had been arranged in the previous
panel.
(h) Persons included in more than one panel:- Where a candidate’s name
has been included in different panels of approved candidates for more
than one service, the cadre controlling authority of the panel in which
the candidate’s name is included, should intimate the cadre controlling
authority of the other panel, of the inclusion of the name of the
candidate in the former panel and it shall be the duty of the cadre
controlling authority of the parent cadre to intimate the inclusion of the
candidate’s name to such other cadre controlling authority, if any, in
whose panel the same candidate’s name had been sponsored for
inclusion by the cadre controlling authority, of the parent cadre. The
cadre controlling authority of the parent cadre to intimate the inclusion
of the candidate’s name to such other cadre controlling authority, if
any, in whose panel the same candidate’s name had been sponsored
for inclusion by the cadre controlling authority of the parent cadre. The
cadre controlling authority of the parent cadre shall require the
candidate to intimate the service to which the candidate wishes to be
appointed. On receipt of such intimation, the cadre controlling authority
of the parent cadre shall inform the other cadre controlling authorities
and such candidate’s name shall be removed by such cadre controlling
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authority from the panel or panels of approved candidates for such
service or services to which the candidate does not wish to be
appointed.
(i) Non Selection Posts:- For non selection posts referred to in sub rule (b)
of rule 5 the appointing authority shall prepare a list of eligible
employees every year i.e. from 1st September of the year to 31st
August of the succeeding year after considering the record sheet and
the qualifications prescribed for the said post in the relevant Special
Rules for promotion to next higher category of non-selection post.
7. APPOINTING AUTHORITY:
State Service: Unless otherwise stated in the Special rules, the regional officer
shall be the appointing authority in respect of the initial categories of Gazetted
posts in a State service where regional offices exist; and the Head of the
Department shall be the appointing authority for the second level Gazetted
posts in a State Service as well as in respect of the initial categories of
Gazetted posts in a State Service where no regional offices exist; and the
Government shall be the appointing authority for the third level Gazetted posts
and above in the State Service.
8. ELIGIBILITY FOR PROMOTION OR APPOINTMENT BY TRANSFER:
For appointment to a higher post either by promotion from one category to
another within a service or by appointment by transfer from one service to
another service, a member of a service or class of a service, shall have
satisfactorily completed his probation in the category from which he is
proposed to be promoted or appointed by transfer to such higher post.
9. APPOINTMENT BY AGREEMENT OR CONTRACT:
(a) (i) Notwithstanding anything contained in these rules or special rules it
shall be open to the State Government to make appointment to any
post in a service, class or category, otherwise than in accordance with
these rules or special rules and to provide by agreement or contract
with the person(s) so appointed, for any of the matters in respect of
which, in the opinion of the State Government, special provisions are
required to be made and to the extent to which such provisions are
made in the agreement or contract, nothing in these rules or the
special rules shall apply to any person so appointed in respect of any
matter for which provision is made in the agreement or contract:
Provided that in every agreement or contract made in exercise
of the powers conferred by these rules, it shall further be provided
that in respect of any matter in which no provision has been made in
the agreement or contract, provisions of these rules or special rules
relatable to the post shall apply.
(ii) The agreement or contract may inter-alia include provisions in
respect of conditions of service, pay and allowances, discipline,
contract period of appointment, notice period for termination of
appointment by either party and other relevant matters.
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(iii) The Government may, by order, prescribe the form of such
agreement or contract.
(b) A person appointed under sub-rule (a) shall not be regarded as a
member of the service, in which the post to which he is appointed, is
included and shall not be entitled by reason only of such appointment, to
any preferential right to any other appointment in that or in any other
service.
10. TEMPORARY APPOINTMENT INCLUDING APPOINTMENTS BY DIRECT
RECRUITMENT, RECRUITMENT / APPOINTMENT BY TRANSFER OR BY
PROMOTION:
(a) Where it is necessary in the public interest to fill emergently a vacancy in
a post borne on the cadre of a service, class or category and if the filling
of such vacancy in accordance with the rules is likely to result in undue
delay, the appointing authority may appoint a person temporarily,
otherwise than in accordance with the said rules, either by direct
recruitment or by promotion or by appointment by transfer, as may be
specified as the method of appointment in respect of that post, in the
special rules.
(b) No appointment under sub-rule (a) shall be made of a person who does
not possess the qualifications, if any, prescribed for the said service,
class or category:
Provided that where, in the exigencies of service and where
persons with the prescribed qualifications are not available, a person
who may not possess all or some of the prescribed qualifications may be
appointed on temporary basis. Every such person who does not possess
such qualifications and who has been or is appointed under sub-rule(a)
shall be replaced as soon as possible, by a person possessing such
qualifications.
(c) A person appointed under sub-rule (a) shall not be regarded as a
probationer in such service, class or category or be entitled by reason
only of such appointment to any preferential claim to future
appointments to such service, class or category.
(d) A person temporarily appointed under sub-rule (a) shall, whether or not
he possesses the qualifications prescribed for the service, class or
category to which he is appointed, be replaced as soon as possible by
the member of the service, who is entitled to the appointment under the
rules.
(e) The appointing authority shall have the right to terminate the service of
a person who has been appointed under sub-rule (a), at any time,
without assigning any reason and without any notice, if appointed by
direct recruitment, revert to a lower category or grade, if promoted, or
revert to the post from which such appointment by transfer was made, if
appointed by transfer.
(f) A person appointed to any part-time post, created in lieu of a whole time
post borne on the cadre of a service, class or category shall not be
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regarded as a probationer in such service nor shall he be entitled by
reason only of such appointment to any preferential claim to future
appointments to such service, class or category.
(g) No person appointed under sub-rule (a) shall be eligible to an increment
in the time scale of pay applicable to him, unless he passes the tests,
complete the training or acquires the qualifications prescribed in the
Special Rules, as a condition for the grant of increment to a member of
the service, class or category.
(h) The practice of making in-charge arrangements on own scale of pay of
the incumbent concerned is totally prohibited and whenever filling up of
vacant posts is considered expedient in the exigencies of administration,
action may be taken to fill the post following the relevant Special / Adhoc
Rules, duly placing the proposals before the Departmental Promotion
Committee / Telangana State Public Service Commission as the case
may be or by making full additional charge arrangements as provided for
in the Fundamental Rules.
(i) Temporary posts requiring special qualifications: Notwithstanding
anything contained in these rules or special rules, if and when, a
temporary post is created as an addition to the cadre of any service,
class or category and the holder thereof is required by the State
Government to possess such qualifications, knowledge or experience,
any person who possesses such qualifications, knowledge or experience
and who is considered to be the most suitable person to discharge the
duties of such post may, irrespective of other considerations, be
appointed temporarily to that post by the appointing authority; but the
person so appointed shall not, by reason only of such appointment, be
regarded as a probationer in such service, class or category nor shall he
acquire thereby any preferential right to future appointment to such
service, class or category.
11. THE LIMIT FOR JOINING EITHER ON FIRST SELECTION OR ON PROMOTION
OR ON APPOINTMENT BY TRANSFER:-
(a) Direct recruitment:- A candidate selected for appointment by direct
recruitment either through the Telangana State Public Service
Commission or through any other agency, shall be required by the
appointing authority to join in the post for which he has been selected
within a period of 60 (sixty) days taking the date of dispatch (by
registered post with acknowledgement due) of the appointment order as
crucial date for reckoning the time limit. If he does not join the post
within the stipulated period of 60 (sixty) days, the offer of appointment
shall be treated as automatically cancelled and the name of the
candidate shall be deemed to have been omitted from the list of
approved candidates.
(b) Time to join a post on appointment / temporary appointment under rule
10 including appointments by transfer or by promotion otherwise than by
direct recruitment:- A person on appointment / temporary appointment
on adhoc basis under rule 10 including appointment by transfer or by
promotion otherwise than by direct recruitment, shall be allowed a
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joining time of fifteen (15) days to join the post from the date of receipt
of the order of appointment sent to the candidates by Registered Post
with Acknowledgement due or by any other means. An employee who
does not join the post within the stipulated time or evades to join the
post by proceeding on leave, shall lose his promotion right / offer for the
current panel year and the name of the candidate shall be placed before
the next Departmental Promotion Committee for consideration in the
next year panel subject to availability of vacancy. In case of non-
selection posts, the name of the candidate who does not join within the
stipulated time in the promotion posts shall be considered for promotion
again after a period of one year from the date of offer of appointment
subject to availability of vacancy:
Provided that the employee, who does not join the post within the
stipulated time or evades to join the post by proceeding on leave, second
time also, shall lose his promotion right / offer permanently.
12. QUALIFICATIONS FOR DIRECT RECRUITMENT:
(1) (a) No person shall be eligible for appointment to any service by direct
recruitment unless he satisfies the selection authority as well as the
appointing authority, that;
(i) he is of sound health, active habits and free from any bodily defect
or infirmity rendering him unfit for such service;
(ii) his character and antecedents are such as to qualify him for such
service;
(iii) he possesses the academic and other qualifications prescribed for
the post; and
(iv) he is a citizen of India:
Provided that no candidate other than a citizen of India may
be appointed except with the previous sanction of the State
Government and except in accordance with such conditions and
restrictions as they may be laid down. Such sanction shall not be
accorded unless the State Government are satisfied that sufficient
number of citizens of India, who are qualified and suitable are not
available.
(v) No person shall be eligible for direct recruitment, if he is less than
18 years of age and unless otherwise specified in the special or
adhoc rules and if he is more than 34 years of age as on the 1st day
of July of the year in which the notification for selection to the
relevant post, category or class or a service is made:
Provided that nothing in this sub-rule shall apply for direct
recruitment to all the categories and posts in the Police Subordinate
Service and in the Special Armed Police Service of the State of
Telangana.
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(b) The maximum age limit prescribed in the Special Rules for direct
recruitment to a post shall be raised:-
(i) Uniformly by 5 years in the case of candidates belonging to the SCs
or STs or BCs specified in Schedule-I of these rules:
NB: The age concession in favour of Scheduled Castes / Scheduled
Tribes will be in force up to 31.5.2016.
NB: The age concession in favour of BCs will be in force till the end
of May, 2021.
Provided that in the case of SCs and STs, the maximum age
limit prescribed for other communities in the Special rules shall be
raised uniformly by 10 years for the purpose of limited direct
recruitment.
NB: This age concession in favour of Scheduled Castes / Scheduled
Tribes shall be in force till the end of May, 2016.
(ii) Uniformly by 10 years in the case of Persons With Disabilities:
NB: This concession shall be in force till the end of May, 2021.
(iii) In the case of widows, divorced women and women judicially
separated from their husbands, who are not remarried, the
maximum age limit for direct recruitment to posts carrying a scale
of pay equal to Junior Assistants or less, shall not exceed 40 years
in the case of SCs and STs candidates and 35 years in the case of
others:
Provided that for compassionate appointment to the spouse
of deceased Government employee, the upper age limit shall be 45
years irrespective of the community.
(c) When direct recruitment is to be made to any State or Subordinate
Service by examination or selection,—
(i) a person who worked in the armed forces of the Indian Union, shall
be allowed to deduct from his age a period of three years in addition
to the length of service rendered by him in the armed forces for
purposes of the maximum age limit;
(ii) a person who was recruited as a whole-time Cadet Corpse
Instructor on or after the 1st January, 1963 on his discharge from
the NCC either before or after the expiry of the initial or extended
tenure of his office in NCC having served for a period of not less
than six months prior to his release from the NCC shall, subject to
the production of a certificate to that effect that he has been
released from the NCC be allowed to deduct from his age a period of
three years in addition to the length of service rendered by him in
the NCC for purposes of maximum age limit:
Page 20 of 59
Provided that the person referred to in sub-rules (i) and (ii)
above shall, after making the deductions referred on in the sub-
rules shall not exceed the maximum age limit prescribed for the
post.
(iii) a person already in service of the State Government, who has been
appointed regularly, shall be allowed to deduct from his age the
length of regular service under the State Government up to a
maximum of five years for purposes of the maximum age limit.
(2) The minimum General Educational Qualifications wherever referred to in
these or special rules shall be the qualifications prescribed in Schedule-II
of these rules.
(3) (a) A candidate should possess the academic qualifications and
experience including practical experience prescribed, if any, for the
post, on the date of the notification for direct recruitment issued by
the concerned recruiting agency.
(b) No person shall be eligible for appointment to a post by promotion
or appointment by transfer, unless he possesses the academic
qualifications and technical or other qualification and has passed the
departmental and other tests and has satisfactorily completed any
course or training prescribed in the special rules as a prerequisite
qualification for the post, to which he is to be appointed by
promotion or by transfer.
(4) Disqualification for appointment:-
(a) A candidate shall be disqualified for appointment if he himself or
through relations or friends or any others has canvassed or
endeavored to enlist for his candidature extraneous support,
whether from official or non-official sources for appointment to any
State or Subordinate Service.
(b) No person who has more than one wife living or who has spouse
living, marries in any case, in which such marriage is void by reason
of its taking place during the life time of such spouse, shall be
eligible for appointment by direct recruitment to any State or
Subordinate Service.
(c) No woman whose marriage is void by reason of the husband having
a wife living at the time of such marriage or who has married a
person who has a wife living at the time of such marriage, shall be
eligible for appointment by direct recruitment to any State or
subordinate Service.
(d) No person who has been dismissed from a State or Central
Government service or from the service of Central or State
Government undertaking or local or other authorities or who has
been convicted by a court of law for an offence involving moral
turpitude shall be eligible for appointment to any State or
Subordinate Service.
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13. LANGUAGE TEST IN TELUGU:-
(a) Every person appointed to a service, shall, within the period of
probation, pass the Language test in Telugu, failing which his probation
shall be extended and increments in the time scale of pay shall be
postponed without cumulative effect till he passes the test:
Provided that a person, who fails to pass the test even after
extending the period of his probation under sub-rule (b) of rule 17 by the
appointing authority and further, under rule 31 by the Government and
has completed the age of 45 years; or who has been on deputation in
this State from any other State or from the Government of India; or who
is holding a post for which no educational qualification is prescribed for
initial recruitment, shall not be required to pass the language test
aforesaid and an order to that effect shall be issued:
Provided further that a person who is exempted from passing the
language test in Telugu on reaching the age of 45 years, but the pay to
which such person is entitled to draw after reaching the age of 45 years
shall be the pay which he would have been eligible to, without arrears,
had the language test in Telugu not been prescribed at all and the
increments not postponed.
(b) The standard of the test referred to in sub-rule (a), above shall be a pass
in the Second Class Language Test in Telugu for holders of the posts for
which the educational qualification prescribed is the minimum General
Educational Qualification referred to in the schedule to rule 12(2), or
equivalent or higher academic qualification and a pass in the Third Class
Language Test in Telugu for all others.
14. LANGUAGE TEST – EXEMPTION:-
(a) A person who has passed the SSC or its equivalent examination or any
other higher examination with Telugu as the medium of instructions and
examination or with Telugu as one of the subjects, shall be exempted
from passing the 2nd class language test in Telugu.
(b) A person who has passed the 7th or 8th Class examination with Telugu as
a subject or medium of instruction shall be exempted from passing the
3rd Class Telugu Language Test.
(c) A person who fails to pass the test even after extending the period of his
probation under sub-rule (b) of rule 17 by the appointing authority and
further, under rule 31 by the Government and has crossed the age of 45
years shall be exempted from passing the language test in Telugu and
his date of commencement of probation shall be re-fixed with reference
to the provisions under sub-rule (h) of rule 16.
(d) Other Linguistic qualification:-
(i) If in the opinion of an appointing authority, a candidate with an
adequate knowledge of a particular language or languages is
necessary for holding a specified post in any service, class or
category, it may declare that such post, specified in the declaration,
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is reserved for a candidate with such knowledge. When such a
declaration has been made, the required number of qualified
candidates who possess such knowledge shall be selected in
preference to those who do not possess it and notwithstanding
anything contained in these rules but without prejudice to the rule
of reservation of appointments, any such post shall be filled only by
a member of the service or an approved candidate who possesses
such knowledge.
(ii) The State Government shall have power to declare that any
proportion of posts in any service, class or category for which
recruitment is made at the same time, shall be filled by candidates
with an adequate knowledge of a particular language or languages
and when such a declaration has been made, the rule of reservation
of appointments shall apply separately in regard to the proportion of
posts in respect of which such a declaration has been made.
Explanation:- For the purpose of this rule a candidate will be
considered to have adequate knowledge of the particular language,
if he has acquired knowledge of that language in the High School or
higher courses or satisfies the appointing authority that he has
adequate knowledge in speaking, reading and writing in that
language.
15. TIME TO PASS NEWLY PRESCRIBED TESTS:- Where a test is newly
prescribed by the special rules of a service for any class, category, or post
thereof, a member of the service who has not passed the said test, but is
otherwise qualified and suitable for promotion to such category or post may be
promoted thereto and he shall be required to pass the said test or tests within
the period of probation or within one year or in one of the first two
examinations held after such promotion, whichever is later. If he fails to pass
the tests he shall be reverted to the class, category, or post from which he was
promoted and he shall not again be eligible for consideration for promotion
unless he passes the tests. A person who is so reverted shall not by reason
only of his promotion under this rule, be regarded as entitled to any
preferential claim to future promotion to the category, grade or post, as the
case may be, to which he had been promoted under this rule.
Explanation:- This rule shall be applicable even to appointment by transfer in
the direct line, for example, for appointment by transfer of Superintendents to
the post of Assistant Director (Administration), for appointment to which the
passing of departmental tests has been newly prescribed as a pre-requisite
qualification.
Note:- This concession will be available only for a period of three years from
the date on which the test has been newly prescribed.
16(a) COMMENCEMENT OF PROBATION FOR DIRECT RECRUITS: A person
appointed in accordance with the rules, otherwise than under rule 10, by
direct recruitment shall commence his probation from the date of his
joining the duty or from such other date as may be specified by the
appointing authority:
Page 23 of 59
Provided that a person having been appointed temporarily under
rule 10 to a post in any service, class or category or having been so
appointed otherwise than in accordance with the rules governing
appointment to such post, is subsequently appointed to the same post,
in the same service or class or category, in the same unit of
appointment, in accordance with the rules, shall commence his probation
from the date of such subsequent appointment or from such earlier date
as the appointing authority may determine, subject to the condition that
his commencement of probation from an earlier date shall not adversely
affect any person who has been appointed earlier or simultaneously, to
the same service, class or category in the same unit.
(b) Minimum service for commencement of probation: A person appointed to
a service, class or category, in accordance with the rules otherwise than
by direct recruitment, shall, if he is required to be on probation in such
service, class or category be deemed to have commenced his probation
in such service, class or category from the date from which he has been
continuously on duty in such service, class or category for a period of not
less than 60 days from the date of joining duty after having been
appointed to such service, class or category on a regular basis in
accordance with rules:
Provided that this rule shall not apply to a person appointed to a
post in a service, class or category whose appointment is made in
consultation with the Telangana State Public Service Commission or
Departmental Promotion Committee or any other agency for recruitment
specified by Government.
(c) Period of Probation:- Unless otherwise stated in the special rules or in
these rules, the period of probation shall be as follows:-
(i) Every person appointed by direct recruitment to any post shall, from
the date on which he commences his probation, be on probation for
a period of two years on duty within a continuous period of three
years.
(ii) Every person appointed to any post either by promotion or by
transfer (not by transfer on tenure) shall, from the date on which he
commences his probation, be on probation for a period of one year
on duty within a continuous period of two years.
(iii) A probationer in any category, class or service shall be eligible to
count for probation his service in a higher category of the same
service or class, as the case may be, or in any other service (State
or Subordinate Service) towards his probation in the former service,
to the extent of the period of duty performed by him in the latter
service during which he would have held the post in the former
service, but for such appointment in the latter service.
(d) In regard to the persons appointed to any class or category of a service
by promotion or appointment by transfer, in respect of whom the special
rules of the service applicable to the higher post do not prescribe a
period of probation, in the class or category to which they have been
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promoted or appointed by transfer, the provisions in this part shall be
construed as if the expression “probation” and “probationer” / ”approved
probationer” mean “officiating service” and “person officiating”
respectively.
(e) Tests to be passed during probation:- A person who has commenced his
probation in a service, class or category shall, within the period of
probation, if so required in the special rules or these rules, pass such
tests or acquire such qualifications as may be prescribed in these rules or
in the special rules applicable to such service, class or category.
(f) (i) If within the period of probation a candidate fails to pass such test
or acquire such qualifications as may be prescribed in these rules or
in the special rules, the appointing authority shall, by order,
discharge him form the service unless the period of probation is
extended under the sub-rule (b) of rule 17 and if within such
extended period also, the candidate fails to pass such tests or
acquire such special qualifications, the appointing authority shall
discharge him from service.
(ii) If within the period of probation or within the extended period of
probation, as the case may be, a probationer has appeared for any
such test or any examination in connection with the passing of such
prescribed tests or with the acquisition of the prescribed
qualifications and the results of such tests or examinations for which
he has so appeared are not known before the expiry of the
probation period, he shall continue to be on probation until the
publication of results of such tests or examinations for which he has
appeared, or the first of them in which he fails to pass, as the case
may be.
(iii) In case the probationer fails to pass any of the tests or
examinations for which he has so appeared, the appointing
authority shall, by an order, discharge him from service.
Any delay in the issue of the order discharging the probationer
under clause (i) or clause (iii) of this sub-rule shall not entitle him to
be deemed to have satisfactorily completed his probation.
(g) Exemption from special qualifications to be acquired or special tests to
be passed during probation:- Where a probationer has, before he
commenced his probation, already acquired any special qualification or
passed any special test prescribed in these or in the special rules, or has
acquired such other qualification as may be considered by the State
Government or by the appointing authority, with the approval of the
State Government, to be equivalent to the said Special qualification or
special test, he shall not be required to acquire the said special
qualification or to pass the said special test again, after the
commencement of his probation.
(h) Change of date of commencement of probation:- Notwithstanding
anything contained in the special rules or sub-rules (a) and (b) of rule 33
of these rules, a probationer, who does not pass the prescribed tests or
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acquire the prescribed special qualifications within the period of
probation or within the extended period of probation under rule 17 and
whose probation is further extended by the Government by an order
under rule 31, till the date of his passing such tests or acquiring such
qualifications, shall be deemed to have commenced the probation with
effect from the date to be fixed by the Government, which would be
anterior to a date to his passing such tests or acquiring such special
qualifications, so, however, that the interval between the two dates shall
be equivalent to the prescribed period of probation, whether on duty or
otherwise and seniority of such probationer shall be determined with
reference to the date so fixed.
17. SUSPENSION, TERMINATION OR EXTENSION OF PROBATION:-
(a) (i) The appointing authority may, at any time, before the expiry of the
prescribed period of probation, suspend the probation of a
probationer and discharge him from service for want of vacancy.
(ii) The appointing authority may, at any time, before or after the
expiry of the prescribed period of probation either extend by not
more than one year, whether on duty or otherwise, the period of
probation of a probationer, in case the probation has not been
extended under sub-rule (b) of this rule or terminate his probation
and discharge him from service after giving him one month’s notice
or one month’s pay in lieu of such notice, on account of
unsatisfactory performance or progress during training or
unsatisfactory performance of duties or unsatisfactory conduct or
for any other sufficient reason to be recorded in writing.
(iii) The appointing authority may, at any time, before the expiry of the
prescribed period of probation, post the probationer under another
officer in order to make sure that the previous report made on his
performance or conduct by a superior officer is not a biased one.
(b) In the case of any probationer failing to pass the tests or acquire the
prescribed qualifications, the appointing authority may extend his
probation to enable him to pass the prescribed tests or acquire special
qualifications, as the case may be. Such extension by the appointing
authority shall not exceed one year, whether on duty or otherwise in
such service, class or category.
(c) (i) In cases where the probation of a probationer is extended, his
increment shall be postponed until he completes his probation
satisfactorily, by the period by which his probation is extended.
Such postponement of increment shall not, however, be treated as
a penalty but only as a condition of extension of probation and shall
not have the effect of postponement of future increments after he
completes his probation satisfactorily.
(ii) However, in the case of a person whose probation is one year on
duty and whose increment is biennial, the increment shall be
postponed until he completes his probation, but shall not be
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postponed, if it falls due after he completed his probation
satisfactorily.
(d) Penalty on a member on the maximum of his pay Scale for failure to
pass prescribed tests:- Where the special rules or these rules prescribe
postponement of increments as a penalty for failure to pass a special test
or acquire a special qualification prescribed in these rules, such failure
shall, in the case of a member who has reached the maximum of the
time scale of pay applicable to him, render him liable to the penalty of
reduction to the next lower stage in his timescale.
(e) Appeal against discharge of a probationer:-
(i) A probationer, who is discharged under clause (i) or clause (iii) of
sub-rule (f) of rule 16, shall be entitled to appeal, within a period of
30 days from the date of receipt of the order of discharge, against
the order of discharge passed by the competent authority to the
authority to which an appeal would lie against the order of dismissal
passed by the competent authority against the member of a
service:
Provided that in the case of a probationer in a State service
who is discharged from service by an authority subordinate to the
State Government, an appeal would lie only to the State
Government.
(ii) The authority competent to entertain an appeal under clause (i)
may, either of its own motion or otherwise, revise any order
discharging a probationer under any of the provisions referred to in
the said clause within one year of the date of such order.
Note: The period between the date of discharge of a probationer
and date of restoration shall be excluded for calculating the period
of two years or three years as the case may be referred to in clause
(i) and (ii) in sub-rule (c) of rule 16.
(iii) Where the appellate or revisionary authority sets aside an order
discharging a probationer on the ground that his discharge was
wholly unjustified and the probationer is restored to the service, the
period on and from the date of discharge to the date of such
restoration, shall be treated,—
(a) Where the said authority is of the opinion that the discharge of
the probationer was wholly unjustified, as on duty, except for
the purpose of probation;
(b) in any other case, not as on duty, unless the said authority
directs that it shall be so treated for any specified purpose.
(iv) Such probationer shall be given for the period such order of
discharge as has been in force:
(a) In the case where the discharge of the probationer has been
held as fully unjustified, the full pay and allowances to which
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he would be entitled, had that order of discharge not been
issued.
(b) In any other case, such pay and allowances, as the authority
passing the order shall determine.
(v) The period of probation undergone by a probationer discharged
under clause (i) and (ii) of sub-rule (a) of this rule, before his
discharge, shall, upon such restoration, count towards the period of
probation prescribed by the rules applicable to him.
18. DECLARATION OF PROBATION:
(a) At the end of the prescribed or extended period of probation, as the case
may be, the appointing authority shall consider whether the probationer
should be considered to have satisfactorily completed his period of
probation and after taking a decision in this regard, he shall issue an
order declaring the probationer to have satisfactorily completed his
probation.
(b) (i) The decision whether the probationer has satisfactorily completed
his probation or whether his probation should be extended, shall be
taken soon after the expiry of the prescribed period of probation. If
any lapses are noticed during the period of probation by the
appointing authority or a higher authority, such lapses should be
communicated to the probationer, as soon as such lapse is noticed,
so as to enable the probationer to rectify such lapses. A decision
whether a probationer could be considered to have satisfactorily
completed his probation or his probation should be extended or
discharged or suspended shall be taken within a period of 8 weeks
after the expiry of the prescribed period of probation. If any delay
occurs in taking decision as stated, the probationer shall not be
deemed to have completed his probation satisfactorily.
(ii) If no order as referred to in sub-rule (a) is issued within one year
from the date of expiry of the prescribed or extended period of
probation, the probationer shall, subject to other provisions of these
rules, be deemed to have completed satisfactorily his probation with
retrospective effect from the date of expiry of the prescribed or
extended period of probation and a formal order to that effect may
be issued for the purpose of record:
Provided that nothing in this sub-rule shall apply to a
probationer who has been communicated a memorandum of
charges or against whom a charge sheet has been filed before any
court of law during the prescribed or extended period of probation
or who has failed to acquire the special qualifications or to pass the
special tests, if any prescribed in the special rules or to acquire such
other qualifications, as may be declared by the State Government or
by the appointing authority with the approval of the State
Government, to be equivalent to the said special qualifications or
special tests, within the said period of probation.
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19. RIGHTS OF A PROBATIONER AND APPROVED PROBATIONER FOR
REAPPOINTMENT:-
(a) A vacancy in a service, class or category shall not be filled by
appointment of a person who has not yet commenced his probation in
such service, class or category when an approved probationer or
probationer is available for such appointment.
(b) (i) Discharge of a probationer or approved probationer:- A probationer
or an approved probationer shall be discharged from service, in the
event of non-availability of a vacancy, in the following order:-
1. The probationers in the order of juniority.
2. The approved probationers in the order of juniority:
Provided that where, in course of discharge of persons
appointed to a service, class or category consequent on the
retrenchment of the posts in any administrative unit, the
representation of the Scheduled Castes or the Scheduled Tribes in
that unit falls, short of the percentage of posts reserved for those
Castes or Tribes, the persons belonging to the Scheduled Castes or
the Scheduled Tribes, as the case may be, shall be discharged in
the order of juniority, only after all other persons appointed in that
unit belonging to these Castes or Tribes are discharged, that is to
say, the discharge of persons in any administrative unit consequent
on the retrenchment of posts, shall be in the following order:-
First Persons, other than those belonging to the Scheduled
Castes and the Scheduled Tribes, appointed
temporarily, in the order of juniority;
Second Probationers, other than those belonging to the
Scheduled Castes and the Scheduled Tribes, in the
order of juniority;
Third Approved probationers, other than those belonging to
the Scheduled Castes and the Scheduled Tribes, in
the order of juniority;
Fourth Persons belonging to the Scheduled Castes and the
Scheduled Tribes, appointed temporarily in the order
of juniority;
Fifth Probationers belonging to the Scheduled Castes and
the Scheduled Tribes, in the order of juniority;
Sixth Approved probationers belonging to the Scheduled
Castes and Scheduled Tribes, in the order of
juniority;
(ii) For the purpose of this rule, the posts borne on the cadre of a
service, class or category in respect of recruitment to which the
principle of reservation of appointments is made applicable, shall be
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deemed to have been reserved so as to secure fifteen percent of the
posts for the Scheduled Castes and six percent of the posts for the
Scheduled Tribes.
(c) Right of re-appointment / promotion / appointment by transfer of an
approved probationer on foreign service or on deputation: The absence
of an approved probationer from a post in a service, class or category
whether on leave or on foreign service or on deputation or for any other
reason, if his lien on such service, is not terminated or suspended, shall
not, if he is otherwise eligible and qualified, render him ineligible in his
turn,—
(i) for re-appointment to the post on which he is an approved
probationer;
(ii) for promotion from a lower to the higher category in such service;
(iii) for appointment to a post in a class or category in another service
for which he may be an approved candidate, as the case may be, in
the same manner as if he is not absent.
He shall be entitled to all the privileges in respect of appointment,
seniority, which he would have enjoyed but for his absence:
Provided that a member of service who is appointed to another
service and if he is a probationer in the latter service shall not be
appointed to any other service for which he may be an approved
candidate, unless he relinquishes his right in such latter service in which
he is a probationer:
Provided further that the absence of a member of a service from
duty in such service, whose lien in a post borne on the cadre of such
service is deemed to have been terminated on account of being an
approved probationer in a class, or category in any other service shall
not be eligible:-
1) for re-appointment to a regular post, whether permanent or
temporary in the former service in which he was an approved
probationer; or
2) for promotion from a lower to a higher category in such former
service.
Note:- This provision shall not be applicable to a person who is a
member of two services where one of them is normally a feeder service
or category to the other.
20. EXERCISE OF CERTAIN POWERS OF APPOINTING AUTHORITIES IN
RESPECT OF PROBATIONERS:-
The power exercisable by the appointing authority other than the State
Government, may be exercised also by any higher authority to whom such
appointing authority is administratively subordinate, whether directly or
indirectly, in the following cases namely:-
(1) discharge of a probationer under sub-rule (f) of rule 16 or clause (ii) of
sub-rule (a) of rule 17; and
(2) extension of probation under sub-rule (a) or (b) of rule 17.
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21. CONFIRMATION:
(a) Confirmation of a member of a service:- As soon as a person appointed
initially in a service or class of a service is declared to have satisfactorily
completed his probation or deemed to have satisfactorily completed his
probation, he shall be confirmed as a member of that service, by the
appointing authority. The seniority of the person shall however be
regulated in terms of rule 33 of these rules.
Explanation:-
(1) For the purpose of the rule “appointed initially” means appointment
of a person for the first time to any post in the civil service in the
State or Civil post in the service of the State of Telangana.
(2) A member of a service or a class of a service shall be confirmed in
such service or class of a service irrespective of whether there is a
permanent or substantive post or vacancy available in that service.
(3) A person appointed to a Government service shall be confirmed in
any service, only once during his service in Government at the entry
grade, irrespective of whether subsequently he is promoted within
the same service or appointment by transfer to some other service
or class of service, from time to time.
(b) A person confirmed in a particular category, class or service shall not be
confirmed in any other category, class or service.
22. SPECIAL REPRESENTATION (RESERVATION):
(1) Reservations may be made for appointments to a service, class or
category in favour of Scheduled Castes, Scheduled Tribes, Socially and
Educationally Backward Classes, Women, Persons With Disability,
Meritorious Sportsman, Ex-Servicemen and such other categories, as
may be prescribed by the Government from time to time, to the extent
and in the manner specified hereinafter in these rules or as the case may
be, in the special rules. The principle of reservation as hereinafter
provided shall apply to all appointments to a service, class or category:-
(i) by direct recruitment, except where the Government, by a general
or special order made in this behalf, exempt such service, class or
category;
(ii) otherwise than by direct recruitment the principle of reservation in
the matter of promotion and appointment by transfer involving
promotion in so far it relates to Scheduled Castes and Scheduled
Tribes only shall apply to such services, class or category whose
total cadre strength of the post is more than five.
(2)(a)(i) The unit of appointment for the purpose of direct recruitment shall
be hundred vacancies of which fifteen shall be reserved for Scheduled
Castes, six shall be reserved for Scheduled Tribes, twenty nine shall be
reserved for Socially and Educationally Backward Classes and remaining
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fifty appointments shall be made on the basis of open competition and
subject to Rule 22-A of these rules.
(ii) The unit of appointment for the purpose of reservation in the
matter of promotion and appointment by transfer involving promotion
shall be hundred vacancies of which fifteen shall be reserved for
Scheduled Castes and six for Scheduled Tribe employees as per the
roster points in sub-rule 2(e).
A. In the case of appointments / promotions to the posts referred to in
clause 2(a)(ii) above, the panels of eligible candidates for
promotion, the names of the eligible Scheduled Caste and
Scheduled Tribe employees from the feeder category are to be
shown against the roster points earmarked for them irrespective of
their seniority position in the feeder category.
B. If a Scheduled Caste and Scheduled Tribe employee gets a higher
place in the eligible candidates list by virtue of his seniority in the
feeder category, he need not be adjusted in a lower position which
is earmarked for an Scheduled Caste and Scheduled Tribe
employees as per roster system. Such roster point is to be filled up
by moving up an Scheduled Caste and Scheduled Tribe employee
who is below in the seniority list in the feeder category.
C. Filling up the roster points shall continue till the required percentage
of Scheduled Caste and Scheduled Tribe candidates is obtained.
Once the required percentage is obtained by taking into account
both the Scheduled Caste and Scheduled Tribe candidates who are
found in the list of candidates fit for promotion on account of their
seniority in the feeder category and those who are moved up to fill
up the required roster point, further adjustment of Scheduled Caste
and Scheduled Tribe employees against roster point is to be
stopped.
D. Unutilized roster points, after the required Scheduled Castes and
Scheduled Tribes percentage is met, shall lapse.
E. If required number of Scheduled Caste and Scheduled Tribe
employees is not available in the feeder category to obtain the
required representation in the promotion category, the vacancies
earmarked for Scheduled Caste and Scheduled Tribe employees
according to the roster points will be carried forward.
(b) Out of fifty appointments to be made on the basis of open competition,
three appointments shall be reserved for direct recruitment of the
persons with disabilities.
(c) In the case of appointments to clerical posts including the posts of
typists i.e. in Group III and Group IV services and in the case of posts in
the Police Subordinate Service of the State of Telangana, to which the
principle of reservation of appointments applies, out of fifty, as the case
may be, forty seven appointments to be made on the basis of open
competition, two appointments shall be reserved for direct recruitment of
Ex-servicemen.
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(d) In the case of appointments to the posts of Junior Assistants, Junior
Stenographers and Typists in the offices of Heads of Departments,
Assistant Section Officers, Typist-cum-Assistants and Junior
Stenographers in the Secretariat to which the principle of reservation of
appointments applies, out of fifty, as the case may be, forty five
appointments to be made on the basis of open competition, one
appointment shall be reserved for direct recruitment of meritorious
sportsmen:
Provided that the claims of members of the Scheduled Castes,
Scheduled Tribes, Socially and Educationally Backward Classes, Women
and the Persons With Disabilities or the Ex-servicemen, as the case may
be, shall also be considered for the remaining appointments which shall
be filled on the basis of open competition, the number of appointments
reserved for that category shall in no way be affected during the period
the reservation for that category is in force.
(e) Appointments under this rule shall be made in the order of rotation
specified below in a unit of hundred vacancies:-
1 Open Competition (Women)
2 Scheduled Castes (Women)
3 Open Competition
4 Socially and Educationally Backward Class (Group-A) (Women)
5 Open Competition
6 Blindness or Low Vision (Women)
7 Scheduled Castes
8 Scheduled Tribes (Women)
9 Open Competition
10 Socially and Educationally Backward Class (Group-B) (Women)
11 Open Competition
12 Open Competition (Women)
13 Open Competition
14 Socially and Educationally Backward Class (Group-C)
(In every third cycle of 100 point roster,
this point shall be reserved for women
belonging to SEBC-C category)
15 Open Competition
16 Scheduled Castes
17 Open Competition (Women)
18 Socially and Educationally Backward Class (Group-D) (Women)
19 Socially and Educationally Backward Class (Group-E) (Women)
20 Socially and Educationally Backward Class (Group-A)
21 Open Competition
22 Scheduled Castes (Women)
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23 Open Competition (Women)
24 Socially and Educationally Backward Class (Group-B)
25 Scheduled Tribes
26 Open Competition
27 Scheduled Castes
28 Open Competition
29 Socially and Educationally Backward Class (Group-A)
30 Open Competition (Women)
31 Hearing Impaired (Open)
32 Open Competition
33 Scheduled Tribes
34 Open Competition (Women)
35 Socially and Educationally Backward Class (Group-B)
36 Open Competition
37 Open Competition
38 Open Competition (Women)
39 Socially and Educationally Backward Class (Group-D)
40 Open Competition
41 Scheduled Castes
42 Open Competition
43 Socially and Educationally Backward Class (Group-D)
44 Socially and Educationally Backward Class (Group-E)
45 Socially and Educationally Backward Class (Group-A) (Women)
46 Open Competition
47 Scheduled Castes (Women)
48 Open Competition
49 Socially and Educationally Backward Class (Group-B) (Women)
50 Open Competition (Women)
51 Open Competition
52 Scheduled Castes
53 Open Competition
54 Socially and Educationally Backward Class (Group-A)
55 Open Competition (Women)
56 Locomotor Disability or Cerebral Palsy (Open)
57 Open Competition
58 Scheduled Tribes (Women)
59 Open Competition (Women)
Page 34 of 59
60 Socially and Educationally Backward Class (Group-B)
61 Open Competition
62 Scheduled Castes
63 Open Competition
64 Socially and Educationally Backward Class (Group-D) (Women)
65 Open Competition (Women)
66 Scheduled Castes (Women)
67 Open Competition
68 Socially and Educationally Backward Class (Group-D)
69 Socially and Educationally Backward Class (Group-E)
70 Socially and Educationally Backward Class (Group-A)
71 Open Competition (Women)
72 Scheduled Castes
73 Open Competition
74 Socially and Educationally Backward Class (Group-B)
75 Scheduled Tribes
76 Open Competition
77 Scheduled Castes
78 Open Competition (Women)
79 Socially and Educationally Backward Class (Group-A)
80 Open Competition
81 Socially and Educationally Backward Class (Group-B) (Women)
82 Open Competition
83 Scheduled Tribes
84 Open Competition (Women)
85 Socially and Educationally Backward Class (Group-B)
86 Open Competition
87 Scheduled Castes (Women)
88 Open Competition
89 Socially and Educationally Backward Class (Group-D)
90 Open Competition (Women)
91 Scheduled Castes
92 Open Competition
93 Socially and Educationally Backward Class (Group-D)
94 Socially and Educationally Backward Class (Group-E)
95 Socially and Educationally Backward Class (Group-B)
96 Open Competition (Women)
Page 35 of 59
97 Scheduled Castes
98 Open Competition
99 Socially and Educationally Backward Class (Group-B) (Women)
100 Open Competition:
Provided that:-
(i) in the case of appointments to a post referred to in sub-rule (c), the
13th and 37th turns in each unit of hundred vacancies shall be
reserved for ex-servicemen. Out of 13th and 37th roster points,
preference to one of the two points for women can be given and if
women candidates are not available, both the points with men shall
be considered. However, wherever the special or adhoc rules
provide that there shall be no reservation for ex-servicemen or if a
qualified and suitable candidate is not available from ex-servicemen,
the turn allotted to ex-servicemen shall be deemed to be allotted to
Open Competition.
(ii) In the second cycle of 100 roster points, the following points shall
be reserved as follows:-
106 Blindness or Low Vision (Open)
131 Hearing Impaired (Women)
156 Locomotor Disability or Cerebral Palsy (Open)
In the third cycle of 100 roster points, the following points shall be
reserved as follows:-
206 Blindness or Low Vision (Open)
231 Hearing Impaired (Open)
256 Locomotor Disability or Cerebral Palsy (Women)
The 6th, 31st and 56th turns in each cycle of hundred (100) vacancies
shall be allotted to the Blindness or Low Vision (Visually
Handicapped), Hearing Impaired (Hearing Handicapped) and
Locomotor Disability or Cerebral Palsy (Orthopaedically
Handicapped) persons respectively as stated above and where
qualified and suitable candidates are not available from among
them, the turn allotted for them in the unit referred to above shall
be carried forward to the succeeding recruitment year for being
filled from the same category. If, in that year also, qualified
candidates of the same category are not available, the same shall
be notified for being filled up by interchanging from among the
three categories. Only when there is no person with disability of any
of the 3 categories available for the post, the vacancy shall be filled
up by the employer by appointment of a person, other than a
person with disability. Provided that if qualified women candidates
are not available for the posts reserved for women, qualified men
candidates of the same category of disabled may be appointed.
(f) The reservation in case of Socially and Educationally Backward Classes
(Group-A), (Group-B), (Group-C), (Group-D) and as the case may be
Page 36 of 59
(Group-E) and Persons With Disabilities shall be in force till 31st May,
2021.
(g) If in any recruitment, qualified candidates belonging to the Scheduled
Castes, Scheduled Tribes, Socially and Educationally Backward Classes
(Group-A), (Group-B), (Group-C), (Group-D) and as the case may be
(Group-E) and women are not available for appointment to any or all the
vacancies reserved for them, a limited recruitment confined to
candidates belonging to them shall be made immediately after the
general recruitment to select and appoint qualified candidates from
among the persons belonging to these communities to fill such reserved
vacancies.
(h) (I) If in any recruitment, qualified candidates belonging to Scheduled
Castes or Scheduled Tribes or Socially and Educationally Backward
Classes (Group-A), (Group-B), (Group-C), (Group-D) and as the
case may be (Group-E) or women are not available for appointment
to all or any of the vacancies reserved for them even after
conducting a limited recruitment as specified in sub-rule (g), such
vacancies or vacancy may be allotted to the Open Competition after
obtaining the permission of the Government and may, thereafter,
be filled by a candidate or candidates selected on the basis of Open
Competition.
(II) Where any vacancies reserved for the Scheduled Castes or
Scheduled Tribes or, Socially and Educationally Backward Classes
(Group-A), (Group-B), (Group-C), (Group-D) and as the case may
be (Group-E) or Women are so filled by candidates belonging to
other communities, an equal number of vacancies shall be reserved
in the succeeding recruitment for the Scheduled Castes or
Scheduled Tribes or Socially and Educationally Backward Classes or
Women in addition to the vacancies that may be available for that
recruitment for them and if in the said succeeding recruitment year
also, qualified candidates belonging to the Scheduled Castes or
Scheduled Tribes or Socially and Educationally Backward Classes
(Group-A), (Group-B), (Group-C), (Group-D) and as the case may
be (Group-E) or Women are not available for appointment to all or
any of the additional vacancies which are so reserved in that
succeeding recruitment year, an equal number of vacancies shall
again be reserved in the next succeeding recruitment year for the
Scheduled Castes or Scheduled Tribes or Socially and Educationally
Backward Classes (Group-A), (Group-B), (Group-C), (Group-D) and
as the case may be (Group-E) or Women in addition to the number
of vacancies that may be available for the next succeeding
recruitment for the Scheduled Castes or Scheduled Tribes or
Socially and Educationally Backward Classes (Group-A), (Group-B),
(Group-C), (Group-D) and as the case may be (Group-E) or
Women:
Provided that if in the said second succeeding recruitment
also, no qualified candidates belonging to the Scheduled Castes or
Scheduled Tribes or Socially and Educationally Backward Classes
(Group-A), (Group-B), (Group-C), (Group-D) and as the case may
Page 37 of 59
be (Group-E) or Women are available for appointment to all or any
of the additional vacancies which are so reserved in that succeeding
recruitment year, an equal number of vacancies shall again be
reserved in the next succeeding recruitment year for the Scheduled
Castes or Scheduled Tribes or Socially and Educationally Backward
Classes (Group-A), (Group-B), (Group-C), (Group-D) and as the
case may be (Group-E) or Women, in addition to the number of
vacancies that may be available for the next succeeding recruitment
for the Scheduled Castes or Scheduled Tribes or Socially and
Educationally Backward Classes or Women:
Provided further that in the third succeeding recruitment if
qualified candidates belonging to Scheduled Tribes or as the case
may be Scheduled Castes are not available, a vacancy reserved to
be filled by a candidate belonging to Scheduled Tribes may be filled
by a candidate belonging to Scheduled Castes and a vacancy
reserved to be filled by a candidate belonging to Scheduled Castes
may be filled by a candidate belonging to Scheduled Tribes and if a
qualified candidate belonging to a particular group of Socially and
Educationally Backward Classes (Group-A), (Group-B), (Group-C),
(Group-D) and as the case may be (Group-E) is not available for
appointment, the vacancy reserved to that group shall accrue to the
next group.
(III) If any additional vacancy or vacancies reserved in favour of
candidates belonging to the Scheduled Castes or Scheduled Tribes
or Socially and Educationally Backward Classes (Group-A),
(Group-B), (Group-C), (Group-D) and as the case may be (Group-E)
or Women in any recruitment in accordance with the provisions in
clause (II), appointments thereto shall be made before the
appointments in the order of rotation for the relevant recruitments
are made.
(i) At no selection for recruitment other than any limited recruitment made
in accordance with the provisions of sub-rule (g), the number of reserved
vacancies including the additional vacancies reserved under sub-rule (h),
shall exceed 56% of the total number of vacancies for the selection; and
all vacancies in excess of 56% of the total number of vacancies for which
recruitment is made on any particular occasion shall, not-withstanding
anything in this rule, be treated as unreserved:
Provided further that the carry forward vacancies and current
reserved vacancies in a recruitment year shall be available for utilization
even where the total number of such reserved vacancies exceeds 56% of
the vacancies filled in that recruitment, in case the overall representation
of the Scheduled Castes, Scheduled Tribes, Socially and Educationally
Backward Classes (Group-A), (Group-B), (Group-C), (Group-D) and as
the case may be (Group-E) and Women in the total strength of the
concerned grade or cadre, has not reached and prescribed percentage of
reservation of 15% for the Scheduled Castes, 6% for the Scheduled
Tribes, 7% for Socially and Educationally Backward Classes (Group-A),
10% for Socially and Educationally Backward Classes (Group-B), 1% for
Socially and Educationally Backward Classes (Group-C), 7% for Socially
Page 38 of 59
and Educationally Backward Classes (Group-D), 4% for Socially and
Educationally Backward Classes (Group-E) respectively.
(j) Where there is only a single solitary post borne on the class, or category
of a service, the rule of special representation shall not apply for
appointment to such post, not withstanding anything contained in the
foregoing sub-rules:
Provided that the rule of special representation shall be applicable
for appointment if the number of posts borne on the cadre, category of
grade is more than one, even though selection is to be made against
only one vacancy at any recruitment other than limited recruitment.
(k) In respect of appointments by promotion or recruitment by transfer from
Subordinate Service to State Service, where such appointments or
recruitment by transfer is required to be made on the principle of merit
and ability, seniority being considered only where merit and ability are
approximately equal, the claims of any members of the Scheduled
Castes and Tribes shall be considered for such appointment on the basis
of seniority subject to fitness:
Provided that a member of the Scheduled Caste or the Scheduled
Tribe possessing superior merit and ability shall be allowed to supersede
not only others but also the members of Scheduled Castes or Scheduled
Tribes as the case may be.
(l) In implementing the rule of reservation in favour of Socially and
Educationally Backward Classes, the creamy layer shall be excluded. The
criteria as fixed by the Government of India from time to time shall be
adopted to determine the creamy layer among the Socially and
Educationally Backward Classes in the State.
Note: While determining the creamy layer status of any candidate as
given in Category-VI of the Schedule to the OM No.36012/22/93-Estt
(SCT), dt.8.9.1993, income from the salaries and income from the
agricultural land shall not be taken into account. It means that if income
from salaries of the parents of any candidate is more than Rs.6.00 lakh
per annum, income from agricultural land is more than Rs.6.00 lakh per
annum, but income from other sources is less than Rs.6.00 lakh per
annum, the candidate shall not be treated to be falling in creamy layer
on the basis of Income / Wealth Test, provided his parent(s) do not
possess wealth above the exemption limit as prescribed in the Wealth
Tax Act for a period of three consecutive years.
22-A WOMEN RESERVATION IN APPOINTMENTS:-
Notwithstanding anything contained in these rules or special rules or adhoc
rules:-
(1) In the matter of direct recruitment to posts, for which women are better
suited than men, preference shall be given to women:
Provided that such absolute preference to women shall not result
in total exclusion of men in any category of posts.
Page 39 of 59
(2) In the matter of direct recruitment to posts for which women and men
are equally suited, there shall be reservation to women to an extent of
331/3% of the posts in each category of Open Competition, Socially and
Educationally Backward Classes (Group-A), Socially and Educationally
Backward Classes (Group-B), Socially and Educationally Backward
Classes (Group-C), Socially and Educationally Backward Classes
(Group-D), Socially and Educationally Backward Classes (Group-E),
Scheduled Castes, Scheduled Tribes and Persons With Disabilities and
Ex-servicemen quota.
(3) In the matter of direct recruitment to posts which are reserved
exclusively for being filled by women, they shall be filled by women only.
(4) In the matter of promotion and appointment by transfer involving
promotion to posts for which women and men are equally suited and
where the cadre strength of posts is more than five, there shall be
reservation to women to an extent of 331/3% in favour of Scheduled
Castes and Scheduled Tribes:
Provided that where no eligible women candidate is available to fill
up the roster point earmarked to them, the vacancy shall be filled up
with male SC/ST candidates as the case may be.
23. APPEAL, REVISION AND REVIEW OF ORDERS OF APPOINTMENT
(INCLUDING PROMOTION) TO HIGHER POSTS:- An order appointing a member
of a service or class of service or category, to a higher post by transfer or by
promotion may, within a period of six months from the date of such order, be
revised by an authority to which an appeal would lie against the order of
dismissal passed against a member of a service, class or category, such
revision may be made by the appellate authority aforesaid, either on its own
motion or on an appeal filed by the aggrieved member of the service, class or
category:
Provided that the Government may, irrespective or whether they are the
appellate authority or not, revise such order of appointment after the expiry of
the period of six months aforesaid, for special and sufficient reasons to be
recorded in writing:
Provided further that no order of revision under this rule shall be passed
unless the person likely to be affected by such revision is given an opportunity
of making his representation against the proposed revision:
Provided also that a member of service may submit a revision petition
against the order of the Appellate Authority, within three months of the order
passed by the Appellate Authority, to the Government.
24. REVISION OF LISTS OF APPROVED CANDIDATES (PANELS) OR LIST OF
ELIGIBLE CANDIDATES FOR APPOINTMENT BY PROMOTION OR BY TRANSFER:-
(a) The State Government shall have the power to revise in any manner
they consider suitable, any panel of approved candidates for
appointment by transfer or by promotion to any category, class or
service, prepared by a Head of the Department or any other authority
Page 40 of 59
subordinate to the Head of the Department, in exercise of the powers
conferred on them by the special rules or these rules:
Provided that where the panel is prepared by an authority
subordinate to a Head of the Department, in exercise of the powers
conferred on him by the special rules, the aforesaid power of revision
may be exercised by the Head of the Department. This will not preclude
the State Government from exercising the powers of the revision
aforesaid, against the orders either of the Head of the Department or of
any other subordinate authority aforesaid.
(b) The State Government and the Head of the Department shall have power
to revise in any manner they consider suitable, any list of eligible
candidates for promotion to any category, class or service in respect of
the subordinate service, prepared in accordance with rule-5. The
aforesaid power of revision by the State Government could be exercised
by them in respect of an order passed by the Head of the Department or
by any other subordinate authority.
(c) The aforesaid power or revision mentioned in sub rule (a) and sub-rule
(b), may be exercised by the State Government or by the Head of the
Department on their own motion, at any time, or on an application made
by the aggrieved person, within a period of six months from the date of
order of appointment or promotion of a person junior to the aggrieved
person:
Provided that the time limit of six months aforesaid may, for good
and sufficient reasons to be recorded in writing, be waived by the State
Government:
Provided further that where the panel referred to in sub-rule (a)
has been partially utilized, any order of revision likely to affect a person
who has already been appointed from such panel shall be given an
opportunity of making his representation against the proposed revision,
before any order of revision is passed:
Provided also that if any revision of list of eligible candidates
mentioned in sub-rule (b) is likely to affect a person already promoted
from the aforesaid list of eligible candidates, he shall be given an
opportunity of making a representation against the proposed revision
before any order of revision is passed:
Provided also that where a panel has been prepared on the basis
of the recommendations made by a Departmental Promotion Committee/
Screening Committee, any revision of such panel shall be made only
after consultation with such Departmental Promotion Committee /
Screening Committee.
25. REVIEW:- The State Government may, of their own motion or otherwise,
review any original order passed by them, promoting a member of a service or
class, to a higher post or approving a panel of candidates for appointment or
promotion to any category, class or service, prepared by them, or any order of
revision passed by them under rule 24, if it was passed under any mistake,
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whether of fact or of law, or in ignorance of any material fact or for any other
sufficient reason:
Provided that no order of review under this rule shall be passed unless
the person affected or likely to be affected thereby is given an opportunity of
making his representation against the proposed review.
26. APPEAL AGAINST SENIORITY OR OTHER CONDITIONS OF SERVICE:-
(a) Except where otherwise provided in these or the special rules, an appeal
shall lie against an order fixing the seniority of a person or affecting any
conditions of service, passed by the appointing authority, to the
authority to whom an appeal would lie against an order of dismissal
passed against the member of the service, class or category.
(b) The powers in sub-rule (a) shall be exercised by the Head of the
Department, if he is not the appellate authority, or by the State
Government on its own motion, or on an appeal received by the Head of
the Department or the State Government, as the case may be.
(c) The appellate authority, if it is not the Head of the Department or the
Government, shall dispose of such appeal within a maximum period of
one year. If the appeal has not been disposed of within the aforesaid
period, the Head of the Department or the State Government may
intervene in the matter, for sufficient reasons to be recorded in writing
and take such action as may be considered necessary by them in the
matter.
(d) No appeal for restoration of seniority or assignment of notional seniority
on par with his Junior shall be entertained by the appellate authority
after a period of 90 days from the date on which junior was promoted.
(e) A member of service may submit a revision petition against the order of
the Appellate Authority, within three months of the orders passed by the
Appellate Authority, to the Government.
27. APPOINTMENT OF ALL INDIA SERVICE OFFICERS TO POSTS IN THE STATE
SERVICES:- Notwithstanding anything contained in these rules or the special
rules, an officiating or permanent member of the All India Services may be
appointed to any post in any State Service subject to the provisions of the All
India Service Rules. Such an officer shall not, by reason of such appointment,
cease to be a member of the All India Service concerned.
28. RELINQUISHMENT OF RIGHTS BY MEMBERS:- Any member of a service
may, in writing, relinquish any right or privilege to which he may be entitled to
under these rules or the special rules, if, in the opinion of the appointing
authority, such relinquishment is not opposed to public interest. Such
relinquishment once made will be final and irrevocable. Nothing contained in
these rules or the special rules shall be deemed to require the recognition of
any right or privilege to the extent to which it has been so relinquished:
Provided that no conditional relinquishment or relinquishment of right for
a temporary period shall be permitted.
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29. RE-EMPLOYMENT OF MEMBERS OF SERVICE DISCHARGED ON ACCOUNT
OF THEIR SUFFERING FROM T.B. ETC.:-
(a) A member of the State or Subordinate Service discharged on account of
his suffering from TB or such other diseases as may be specified by the
Government from time to time, shall be eligible for re-appointment to
the post held by him prior to his discharge as aforesaid or to a post of
the same rank and status in the department concerned, if he is declared
non-infective and medically fit for Government service by the Medical
authority, authorized for this purpose by the State Government.
(b) For the purpose of determining whether any such member possesses the
age qualification, where such age qualifications are prescribed in the
special rules or these rules, the period of his service in the post held by
him prior to his discharge shall be deducted from the actual age and if
the age so computed does not exceed the prescribed age limit by more
than three years, he shall be deemed to be with the prescribed age limit.
(c) On re-appointment of any such member, the actual service rendered by
him prior to his discharge from service shall count for purposes of
seniority and pay, to the extent to which it would have been counted for
the said purposes had he not been discharged. The break in service
between the date of discharge and the date of reappointment shall not,
however, count for any purpose, but his service shall, otherwise, be
regarded as continuous. On re-appointment of such a member to the
same post or to a post of the same rank and status the service which
has not been counted for increments before, up to a maximum of one
year and any leave to his credit under the leave rules by which such
member was governed at the time of his discharge, shall also be allowed
to be carried over to his account.
(d) The provisions of this rule shall have effect notwithstanding anything
contained in these rules or the special rules applicable to the concerned
members of a service.
30. RESIGNATION:-
(a) A member of a service may resign his appointment and the acceptance
of his resignation by the appointing authority shall take effect—
(i) in case he is on duty, from the date on which he is relieved of his
duties in pursuance of such acceptance.
(ii) in case he is on leave, from the date of communication of such
acceptance to the member or if the said authority so directs, from
the date of expiry of leave; and
(iii) in any other case, from the date of communication of such
acceptance to the member or from such other date, not being
earlier than the date on which he was last on duty, as the said
authority may, having regard to administrative exigencies, specify:
Provided that the resignation of a member of a service shall not be
accepted against whom disciplinary proceedings are instituted as per the
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provisions of the Civil Services (Classification, Control and Appeal) Rules,
applicable to the State of Telangana from time to time or investigation,
inquiry or trial is initiated:
Provided further that a member of a service may withdraw his
resignation before it takes effect:
Provided also that no withdrawal of resignation shall be permitted, if
the withdrawal is made after the resignation takes effect.
(b) If the resignation of a member of service has been accepted, but has not
taken effect and he withdraws his resignation before it has taken effect,
he should be deemed to be continuing in service.
(c) A member of service, shall, if he resigns his appointment, forfeit not only
the service rendered by him in the particular post held by him at the
time of resignation but all his previous service under the Government.
(d) Where a member of a service is selected for appointment by direct
recruitment to another post, category or class in the same or different
service of this State Government; or to a post under the service of the
Government of India or any other State Government; and is appointed to
it, his lien on the service or his probationary right, if any, in the former
post, shall be retained for a period of three years from the date of relief
in the former post or till his probation is declared or deemed to have
been declared in the latter post, whichever is earlier. If, before the
expiry of three years, his probation is not declared or not deemed to
have been declared in the latter post, unless he reverts to the former
post, he shall be deemed to have resigned to the former post with effect
from the date on which the three years period expires:
Provided that nothing in this sub-rule shall affect the benefits
accrued to such member of a service or services in the previous post or
posts, except the lien or probationary right, as the case may be, on such
post or posts.
31. RELAXATION OF RULES BY THE GOVERNOR:- Notwithstanding anything
contained in these rules or in the special rules, the Governor shall have the
power to relax any rules contained in these rules or special rules, in favour of
any person or class of persons, in relation to their application to any member of
a service or to any person to be appointed to the service, class or category or a
person or a class of persons, who have served in any civil capacity in the
Government of Telangana in such manner as may appear to be just and
equitable to him, where such relaxation is considered necessary in the public
interest or where the application of such rule or rules is likely to cause undue
hardship to the person or class of persons concerned.
32. RELAXATION OF RULES BY THE HEAD OF THE DEPARTMENT:-
(a) Notwithstanding anything contained in these rules or in the special rules
and without prejudice to the power of the Governor under rule 31, the
Head of the Department shall also have the power to relax any rule or
rules in these rules or in the special rules in favour of any person or class
of persons or category of persons for being appointed to or of any person
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or class of persons who have served or are serving in any civil post or
posts carrying a scale of pay less than that of Junior Assistant in his
department in so far as such cases relate to transfer, promotion or the
service conditions governed by these rules or special rules in such
manner as may appear to him to be just and equitable in the public
interest or where he considers the application of such rule or rules would
cause undue hardship to the person or persons concerned. Provided that
nothing in this sub-rule shall apply in regard to the appointment by
transfer of a person who is not qualified for such appointment to the post
of Junior Assistant or equivalent post in the Ministerial or any other
Subordinate Service of the State of Telangana.
Explanation:- This rule shall be applicable to posts which carry a scale of
pay or pay less than that of a Junior Assistant and not to posts of Junior
Assistants or any other post carrying an equivalent scale of pay.
(b) Notwithstanding anything contained in rule 31 or sub-rule (a) of this
rule, the State Government, may, of their own motion or otherwise,
review the orders of relaxation issued in rule 31 or sub-rule (a) of this
rule; or cancel any such relaxation orders, within a period of six (6)
months from the date of issue of such relaxation orders, if it is found
that the said orders were passed under any mistake, whether of fact or
of law, or in ignorance of any material fact or for any other sufficient
cause to be recorded in writing:
Provided that no order consequent on such review, or an order to
cancel the relaxation orders, under this sub-rule, shall be issued unless
the person affected thereby is given an opportunity of making his
representation against the proposed review or cancellation.
33. SENIORITY:-
(a) The seniority of a person in a service, class, category or grade shall,
unless he has been reduced to a lower rank as a punishment, be
determined by the date of his first appointment to such service, class,
category or grade.
(b) The appointing authority may, at the time of passing an order appointing
two or more persons simultaneously to a service, fix either for the
purpose of satisfying the rule of reservation of appointments or for any
other reason, the order of preference among them; and where such
order has been fixed, seniority shall be determined in accordance with it:
Provided that the order of merit or order of preference indicated in
a list of selected candidates prepared by the Public Service Commission
or other selecting authority, shall not be disturbed inter-se with
reference to the candidates position in such list or panel while
determining the seniority in accordance with this rule and notional dates
of commencement of probation to the extent necessary, shall be
assigned to the persons concerned, with reference to the order of merit
or order of preference assigned to them in the said list.
(c) Whenever notional date of promotion is assigned, such date of notional
promotion shall be taken into consideration for computing the qualifying
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length of service in the feeder category for promotion to the next higher
category and that the notional service shall be counted for the purpose
of declaration of probation also in the feeder category.
(d) The transfer of a person from one class or category of a service to
another class or category of the same service, carrying the same scale of
pay shall not be treated as first appointment to the latter class or
category for purpose of seniority and the seniority of a person so
transferred shall be determined with reference to the date of his regular
appointment in the class or category from which he was transferred.
Where any difficulty arises in applying this sub-rule, seniority shall be
determined by the Government, if they are the appointing authority and
in other cases, the authority next higher to the appointing authority shall
determine the seniority.
(e) Where a Member of a service, class or category is reduced for a specific
period, to a lower service, class or category or grade,—
(i) in cases where the reduction does not operate to postpone future
increment, the seniority of such member on re-promotion shall,
unless the terms of the order of punishment provides otherwise, be
fixed in the higher service, class or category at which it would have
been fixed but for his reduction;
(ii) in cases where the reduction operates to postpone future increment,
the seniority of such member on re-promotion shall, unless the
terms of the order of punishment provide otherwise, be fixed by
giving credit for the period of service earlier rendered by him in the
higher service, class or category.
(f) Seniority of a retrenched and reappointed person:- The seniority of a
member of a service who is re-appointed after having been retrenched,
owing to reduction of staff as a measure of economy, shall be
determined in accordance with the date of such re-appointment:
Provided that the inter-se-seniority of such members absorbed in
the same service, class or category shall be determined,
(i) in any case in which re-appointment of such members was made in
consultation with Public Service Commission or the other selecting
authority, in accordance with the order of merit or the order of
preference indicated by the said Public Service Commission or other
selecting authority; and
(ii) in any other case, in accordance with the total length of service, in
the same equivalent or higher service, class or category put in by
such member prior to retrenchment.
(g) The seniority of an approved candidate, who takes up military service
before joining his appointment to any service, class or category shall, on
his appointment to such service, class or category, on his return from
the said military service, be determined in accordance with the order of
preference shown in the authoritative list of candidates approved for
appointment to the service, class or category.
Page 46 of 59
34. PREPARATION OF INTEGRATED OR COMMON SENIORITY LIST OF PERSONS
BELONGING TO DIFFERENT UNITS OF APPOINTMENT:- Where as integrated or
common seniority list of a particular class, or category or grade in any service
belonging to different units of appointment has to be prepared for the purpose
of promotion or appointment by transfer, to a class or category having different
units of appointment or for any other purpose, such an integrated or common
seniority list shall be prepared with reference to the provision of sub-rule (a) of
rule 33, provided that the seniority list of the persons inter-se belonging to the
same units shall not be disturbed.
Explanation: The principle specified in this rule shall be applicable even where a
common integrated list is required to be prepared for categories in different
services, classes or categories.
35. FIXATION OF SENIORITY IN THE CASE OF TRANSFERS ON REQUEST OR
ON ADMINISTRATIVE GROUNDS:-
(a) The seniority of a member of a service, class or category, transferred
from one unit of appointment to another unit of appointment, on
administrative grounds, shall be determined with reference to the date of
seniority of such member in the former unit.
(b) The seniority of a member of a service, class or category, who is
transferred on his own request from one unit of appointment to another
unit of appointment shall be fixed with reference to the date of his
joining duty in the latter unit of appointment.
36. INTER-SE-SENIORITY WHERE THE DATES OF COMMENCEMENT OF
PROBATION ARE SAME:- The seniority of the persons in the service shall be
determined—
(i) in respect of the candidates selected by the Telangana State Public
Service Commission or other selecting authorities by direct recruitment,
as per the ranking assigned to them, irrespective of the dates of
commencement of their probation in that category.
(ii) in respect of the persons promoted or appointed by transfer involving
promotion, as per the dates from which they were placed on probation;
(iii) in respect of persons covered under item (ii) above and whose dates of
commencement of probation are same, as per their age i.e., whoever is
aged shall be the senior;
(iv) in respect of the persons appointed on transfer on administrative
grounds, as per the date on which the individual was placed on probation
in the original department; and
(v) in respect of the persons appointed on transfer on his own request, as
per the date of his joining in the new department or unit.
37. SENIORITY OF DIRECTLY RECRUITEED CANDIDATES, RE-ALLOTTED IN
CONSULTATION WITH TELANGANA STATE PUBLIC SERVICE COMMISSION:-
The candidates re-allotted under sub-rule (c) of rule-4 shall be assigned
seniority below the last regular candidate as on the date of their joining the
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posts in the concerned class or category in the unit to which they are re-
allotted.
38. POSTINGS AND TRANSFERS:-
(a) A member of a State Service or class of a State Service may be posted
to any post borne on the cadre of such service or class of service
anywhere in the State:
Provided that such postings and transfers shall be limited to the
territorial jurisdiction of the local cadres specified in accordance with or
in pursuance of the Presidential Order, where applicable, or to the units
of appointment, if any, specified in the Special Rules.
(b) A member of a Subordinate Service or a class of such service may be
posted to another post borne on the cadre of such service or class of
such service, within the unit of appointment specified in the special rules
and subject to the provisions of the Presidential Order.
(c) All transfers and postings of a member of State or Subordinate Service
shall be made subject to sub-rules (a) and (b) by the appointing
authority or such other authority subordinate to the appointing authority,
specified in the special rules or to whom the appointing authority has
delegated such powers of postings and transfers:
Provided that such power will be exercised by the appointing
authority or the authority to whom the power has been delegated, within
their respective jurisdiction, but subject to the units of appointment
under the Presidential Order, applicable to the relevant post:
Provided further that the Head of the Department may transfer a
member of a service from the unit of one appointing authority to the unit
of another appointing authority, where the Presidential Order is not
applicable:
Provided also that where the appointing authority is not the State
Government, any authority to whom the appointing authority is
administratively subordinate will, in respect of any post within the
jurisdiction of the appointing authority, also be competent to effect
transfers and postings to a post within the jurisdiction of such appointing
authority within the units of appointment specified in the special rules
and subject to the provisions of the Presidential Order:
Provided also that where the State Government are the appointing
authority in respect of the members of the State Services, the Head of
the Department who is competent to grant leave to such members under
FR 66 shall also be competent to issue reposting order in respect of
those members on return from leave:
Provided also that unless otherwise stipulated in any special rules
or adhoc rules, the State Government may, on its own motion or on a
proposal received from a Head of the Department, Order, for sufficient
reasons to be recorded in writing, the transfer of members of the State
or Subordinate Services from the local cadres organized in pursuance of
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the Presidential Order, to the office of the concerned Head of the
Departments and offices notified under the said Order as State Level
Offices or Special Offices or Major Development Projects and vice-versa.
The seniority of any member of the service who is so transferred on
administrative ground, shall be fixed in the unit to which he is
transferred with reference to the date of his appointment in the office
from which he is transferred and the seniority of any member of the
service who is transferred at his own request shall be fixed with
reference to the date of his joining in the unit to which he is transferred.
(d) Notwithstanding anything in these Rules or the special or the ad-hoc
rules, transfer of a person holding post in a category organized into local
cadre under paragraph 3 of the Presidential Order as amended, from one
local cadre to another may be made by the Government:-
(a) against a vacancy where no qualified or suitable person is available
in the latter cadre or where such transfer is otherwise considered
necessary in the public interest; and
(b) on reciprocal basis, subject to the condition that transferee shall be
assigned seniority with reference to the date of transfer in the cadre
to which he is transferred:
Provided that the Head of the Department may transfer on tenure,
from a local cadre to a post to which the Presidential Order does not
apply, where such posts are required to be filled on tenure basis from
such local cadres and retransfer him to his local cadre.
(e) A member of a State or Subordinate Service or a class of such service
may be required by the appointing authority or any other authority
superior to such appointing authority, to serve in any post borne on the
cadre of any body wholly or substantially owned or controlled by the
Government.
39. SAVINGS:-
(a) (i) Nothing contained in these rules, unless a contrary intention is
expressly indicated, shall adversely affect any person who is a
member of any service on the date of coming these rules into force.
(ii) Nothing contained in any amendments to any special rules
governing a service, unless a contrary intention is expressly
indicated therein, shall adversely affect any person who is a
member of such service on the date of coming those amendments
into force.
(b) Subject to the provisions of sub-rules (c) and (d) where these rules or
the special rules would adversely affect in respect of any matter, a
person, who was a member of any service before the date of coming into
force thereof, shall, in respect of the post held by him immediately prior
to such date, be governed by the rules and orders, if any, which were
applicable to him immediately prior to such date.
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(c) A person who was on duty, otherwise than in a substantive capacity in a
post, which was subsequently included in a service shall be regarded as
a probationer or, as the case may be, as an approved probationer in the
service or the class or category thereof in which the post is included and
in the lower category, if any, in which he would have been on duty, but
for his being on duty in a higher category, if he,—
(i) was on duty in such post on the date of issue of the special rules for
that service; or
(ii) was absent from duty in such post on that date, on leave granted
by a competent authority, having been on duty in such post
immediately before and immediately after such absence:
Provided that if there were no rules or orders prescribing the period
of probation for such post at the time of his first appointment thereto,
the provisions of these rules and of the special rules regarding probation
shall apply to him and any period of duty rendered by him in such post
before the date of issue of such rules shall count towards probation, if
any to the extent such service would have counted had these rules and
the special rules come into force at the time of such first appointment.
(d) A person, who, before the issue of the special rules for a service had
officiated in a post which was subsequently included in the service, class
or category thereof, but who is not entitled to be regarded as
probationer or as an approved probationer under sub-rule (c) shall, if he
is again appointed to such post, after the issue of the special rules
without contravening any orders of the State Government, be entitled to
count his previous service in such post towards the prescribed period of
probation:
Provided that such previous service shall not count towards
probation if there was an interval of a continuous period of two years or
more during which he was not holding a post in the same or higher
category.
Explanation:- The re-appointment of a person under this sub-rule shall
not, for the purposes of these rules regulating recruitment, be regarded
as first appointment to the service, class or category concerned.
(e) If, before the issue of the Special Rules, a person had been exempted
under the orders then in force, from the possession of any qualification
or the passing of such test prescribed by such special rules, they shall
not apply to such person to the extent and in respect of the category,
grade or post, specially covered by the order of exemption.
Page 50 of 59
SCHEDULE –I
[See rule 2(28)]
PART – A
Scheduled Castes
[See rule 2(29)]
1. Adi Andhra
2. Adi Dravida
3. Anamuk
4. Aray Mala
5. Arundhatiya
6. Arwa Mala
7. Bariki
8. Bavuri
9. Beda (Budga) Jangam
10. Bindla
11. Byagara, Byagari
12. Chachati
13. Chalavadi
14. Chamar, Mochi, Muchi, Chamar-Ravidas, Chamar-Rohidas
15. Chambhar
16. Chandala
17. Dakkal, Dokkalwar
18. Dandasi
19. Dhor
20. Dom, Dombara, Paidi, Pano
21. Ellamalawar, Yellammalawandlu
22. Ghasi, Haddi, Relli, Chanchandi
23. Godari
24. Gosangi
25. Holeya
26. Holeya Dasari
27. Jaggali
28. Jambuvulu
29. Kolupulvandlu, Pambada, Pambanda, Pambala
30. Madasi Kuruva, Madari Kuruva
31. Madiga
32. Madiga Dasu, Mashteen
33. Mahar
34. Mala, Mala Ayawaru
35. Mala Dasari
36. Mala Dasu
37. Mala Hannai
38. Malajangam
39. Mala Masti
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40. Mala Sale, Nethani
41. Mala Sanyasi
42. Mang
43. Mang Garodi
44. Manne
45. Mashti
46. Matangi
47. Mehtar
48. Mitha Ayyalvar
49. Mundala
50. Paky, Moti, Thoti
51. Pamidi
52. Panchama, Pariah
53. Relli
54. Samagara
55. Samban
56. Sapru
57. Sindhollu, Chindollu
58. Yatala
59. Valluvan
PART – B
Scheduled Tribes
[See rule 2(30)]
1. Andh, Sadhu Andh
2. Bagata
3. Bhil
4. Chenchu
5. Gadabas, Bodo Gadaba, Gutob Gadaba, Kallayi Gadaba,
Parangi Gadaba, Kathera Gadaba, Kapu Gadaba
6. Gond, Naikpod, Rajgond, Koitur
7. Goudu (in the Agency tracts)
8. Hill Reddis
9. Jatapus
10. Kammara
11. Kattunayakan
12. Kolam, Kolawar
13. Konda Dhoras, Kubi
14. Konda Kapus
15. Kondareddis
16. Kondhs, Kodi, Kodhu, Desaya Kondhs, Dongria Kondhs,
Kuttiya Kondhs, Tikiria Kondhs, Yenity Kondhs, Kuvinga
17. Kotia, Bentho Oriya, Bartika, Dulia, Holya, Sanrona, Sidhopaiko
Page 52 of 59
18. Koya, Doli Koya, Gutta Koya, Kammara Koya, Musara Koya,
Oddi Koya, Pattidi Koya, Rajah, Rasha Koya,
Lingadhari Koya (Ordinary), Kottu Koya, Bhine Koya, Rajkoya
19. Kulia
20. Manna Dhora
21. Mukha Dhora, Nooka Dhora
22. Nayaks (in the Agency tracts).
23. Pardhan.
24. Porja, Parangiperja
25. Reddi Dhoras
26. Rona, Rena
27. Savaras, Kapu Savaras, Maliya Savaras, Khutto Savaras
28. Sugalis, Lambadis, Banjara
29. Thoti (in Adilabad, Hyderabad, Karimnagar, Khammam, Mahabubnagar,
Medak, Nalgonda, Nizamabad and Warangal Districts)
30. Yenadis, Chella Yenadi, Kappala Yenadi, Manchi Yenadi, Reddi
Yenadi
31. Yerukulas, Koracha, Dabba Yerukala, Kunchapuri Yerukala,
Uppu Yeruklala
32. Nakkala, Kurvikaran
PART – C
SOCIALLY AND EDUCATIONALLY BACKWARD CLASSES
[See rule 2(7)]
GROUP–A
(Aboriginal Tribes, Vimuktha Jathis, Nomadic and Semi-Nomadic Tribes etc.)
1. Agnikulakshatriya, Palli, Vadabalija, Bestha, Jalari, Gangavar,
Gangaputra, Goondla, Vanyakulakshatriya (Vannekapu,
Vannereddi, Pallikapu, Pallireddi), Neyyala, Pattapu
2. Balasanthu, Bahurupi
3. (omitted)
4. Budabukkala
5. Rajaka (Chakali, Vannar)
6. Dasari (formerly engaged in Bikshatana i.e., Beggary)
7. Dommara
8. Gangiredlavaru
9. Jangam (whose traditional occupation is begging)
10. Jogi
11. Katipapala
12. (omitted)
13. (deleted)
14. Medari or Mahendra
15. Mondivaru, Mondibanda, Banda
Page 53 of 59
16. Nayi-Brahmin / Nayee-Brahmin (Mangali), Mangala and Bhajantri
17. (deleted)
18. Vamsha Raj / Pitchiguntla
19. Pamula
20. Pardhi (Nirshikari)
21. Pambala
22. Peddammavandlu, Devaravandlu, Yellammavandlu,
Mutyalammavandlu, Dammali / Dammala / Dammula / Damala
23. Veeramushti (Nettikotala), Veerabhadreeya
24. Valmiki Boya (Boya, Bedar, Kirataka, Nishadi, Yellapi / Yellapu,
Pedda Boya), Talayari and Chunduvallu
25. (deleted)
26. Gudala
27. Kanjara – Bhatta
28. (omitted)
29. Kepmare or Reddika
30. Mondipatta
31. Nokkar
32. Pariki Muggula
33. Yata
34. Chopemari
35. Kaikadi
36. Joshinandiwalas
37. Odde (Oddilu, Vaddi, Vaddelu), Vaddera, Vaddabhovi, Vadiyaraj,
Waddera
38. Mandula
39. Mehtar (Muslim)
40. Kunapuli
41. Patra
42. (omitted)
43. (omitted)
44. (omitted)
45. Pala-Ekari, Ekila, Vyakula, Ekiri, Nayanivaru, Palegaru, Tolagari,
Kavali (area confined to Hyderabad and Ranga Reddy Districts only)
46. Rajannala, Rajannalu (area confined to Karimnagar, Warangal,
Nizamabad and Adilabad Districts only)
47. Bukka Ayyavars
48. Gotrala
49. Kasikapadi / Kasikapudi (area confined to Hyderabad, Ranga Reddy,
Nizamabad, Mahaboobnagar and Adilabad Districts only)
50. Siddula
51. Sikligar / Saikalgar
52. Poosala
53. (omitted)
Page 54 of 59
54. (omitted)
55. Orphans and destitute children who have lost their parents before
reaching the age of ten years and are destitute; and who have
nobody else to take care of them either by law or custom; and
also who are admitted into any of the schools or orphanages run
by the Government or recognized by the Government.
GROUP–B
(Vocational Groups)
1. (omitted)
2. Aryakshatriya, Chittari, Giniyar, Chitrakara, Nakhas
3. Devanga
4. Goud [Ediga, Gouda (Gamalla), Kalalee, Gounda and
Srisayana (Segidi)]
5. Dudekula, Laddaf, Pinjari or Noorbash
6. Gandla, Telikula, Devathilakula
7. Jandra
8. Kummara or Kulala, Salivahana
9. Karikalabhakthulu, Kaikolan or Kaikala (Sengundam or
Sengunther)
10. Karnabhakthulu
11. Kuruba or Kuruma
12. (omitted)
13. Neelakanthi
14. Patkar (Khatri)
15. Perika (Perika Balija, Puragiri kshatriya)
16. Nessi or Kurni
17. Padmasali (Sali, Salivan, Pattusali, Senapathulu, Thogata Sali)
18. (deleted)
19. Swakulasali
20. Thogata, Thogati or Thogataveerakshatriya
21. Viswabrahmin (Ausula, Kamsali, Kammari, Kanchari, Vadla or
Vadra or Vadrangi and Silpis), Viswakarma
22. (omitted)
23. Lodh / Lodhi / Lodha (area confined to Hyderabad, Ranga Reddy,
Khammam and Adilabad Districts only)
24. Bondili
25. Are Marathi, Maratha (Non-Brahmins), Arakalies and Surabhi
Natakalavallu
26. Neeli
27. Budubunjala / Bhunjwa / Bhadbhunja (area confined to Hyderabad
and Ranga Reddy Districts only)
28. (omitted)
Page 55 of 59
GROUP–C
(Harijan Converts)
1. Scheduled Castes converts to Christianity and their progeny
GROUP–D
(Other Classes)
1. (omitted)
2. Arekatika, Katika, Are-Suryavamshi
3. (omitted)
4. Bhatraju
5. Chippolu (Mera)
6. (omitted)
7. (omitted)
8. Hatkar
9. (omitted)
10. Jingar
11. (omitted)
12. Koshti
13. Kachi
14. Surya Balija (Kalavanthula), Ganika
15. Krishnabalija (Dasari, Bukka)
16. (omitted)
17. Mathura
18. Mali (Bare, Barai, Marar and Tamboli)
19. Mudiraj, Mutrasi, Tenugollu
20. Munnurukapu
21. (omitted)
22. (deleted)
23. (omitted)
24. (deleted)
25. Passi
26. Rangarez or Bhavasara Kshatriya
27. Sadhuchetty
28. Satani (Chattadasrivaishnava)
29. Tammali (Non-Brahmins) (Shudra Caste) whose traditional
occupation is playing musical instruments, vending of flowers and
giving assistance in temple service, but not Shivarchakars
30. (omitted)
31. Uppara or Sagara
32. Vanjara (Vanjari)
33. Yadava (Golla)
34. Are, Arevallu and Arollu
35. (omitted)
36. (omitted)
Page 56 of 59
37. Ayyaraka (area confined to Khammam and Warangal Districts only)
38. Nagaralu (area confined to Hyderabad and Ranga Reddy Districts only)
39. Aghamudian, Aghamudiar, Agamudivellalar and Agamudimudaliar
(including Thuluva Vellalas) (area confined to Hyderabad and Ranga
Reddy Districts only)
40. (omitted)
41. (omitted)
42. Sondi / Sundi
43. Varala
44. Sistakaranam
45. Lakkamarikapu
46. Veerashaiva Lingayat / Lingabalija
47. Kurmi
GROUP–E
(Socially and Educationally Backward Classes of Muslims)
1. Achchukattalavandlu, Singali, Singamvallu, Achchupanivallu,
Achchukattuvaru, Achukatlavandlu
2. Attar Saibulu, Attarollu
3. Dhobi Muslim / Muslim Dhobi / Dhobi Musalman, Turka Chakla or
Turka Sakala, Turaka Chakali, Tulukka Vannan, Tsakalas, Sakalas or
Chakalas, Muslim Rajakas
4. Faqir, Fhakir Budbudki, Ghanti Fhakir, Ghanta Fhakirlu, Turaka
Budbudki, Darvesh, Fakeer
5. Garadi Muslim, Garadi Saibulu, Pamulavallu, Kani-Kattuvallu,
Garadollu, Garadiga
6. Gosangi Muslim, Phakeer Sayebulu
7. Guddi Eluguvallu, Elugu Bantuvallu, Musalman Keelu Gurralavallu
8. Hajam, Nai, Nai Muslim, Navid
9. Labbi, Labbai, Labbon, Labba
10. Pakeerla, Borewale, Deera Phakirlu, Bonthala
11. Qureshi, Kureshi / Khureshi, Khasab, Marati Khasab, Muslim Katika,
Khatik Muslim
12. Shaik / Sheikh
13. Siddi, Yaba, Habshi, Jasi
14. Turaka Kasha, Kakkukotte Zinka Saibulu, Chakkitakanevale,
Terugadu Gontalavaru, Thirugatigantla, Rollaku Kakku Kottevaru,
Pattar Phodulu, Chakketakare, Thuraka Kasha
Page 57 of 59
SCHEDULE – II
Minimum General Education Qualification
[Referred to in Rule 12(2)]
A candidate is said to possess the Minimum General Education
Qualification if he has passed one of the following examinations:-
1. Secondary School Certificate Examination conducted by the Board of
Secondary Education, Telangana or by the Board of Secondary
Education, Andhra Pradesh;
2. Indian Army Special Certificate of Education;
3. A pass in the Higher Education Test of the Royal Indian Navy.
4. A pass in the Anglo – Vernacular School leaving Certificate (Burma
Examination);
5. A pass in the Burma High School Final Examination;
6. A pass in the Matriculation Examination of the Rangoon University;
7. A pass in the Secondary School Certificate Examination conducted by the
Government of Bombay;
8. A pass in the Admission Examination of the Benaras Hindu University;
9. A pass in the Advanced Class (Indian Navy) Examination held in or
before 1953;
10. A Certificate granted by the East Bengal Secondary Education Board,
Decca, in any of the following three Examinations conducted by it:-
(i) Matriculation Examination.
(ii) Higher Madrasha Examination.
(iii) School Final (Science side examination).
11. Successful completion of two years course at the Joint Services Wing of
the National Defence Academy provided that the Cadet’s discontinuance
of the course at the Academy on completion of the two years was not
due to academic reasons;
12. A pass in the High School Examination of the Aligarh University;
13. Cambridge School Certificate Examination (Senior Cambridge);
14. European High School Examination, held by the State Government;
15. Tenth Class Examination of the Technical Higher Secondary School Delhi
Polytechnic;
16. Pass in the preparatory Examination of the Delhi University;
Page 58 of 59
17. School leaving Examination of the Government of Nepal;
18. A pass in the Vidyadhikari Examination of Gurukula Kanigiri – Viswa
Vidyalaya.
19. A pass in Ceylon Senior School Certificate Examination.
20. A pass in the following French Examinations of Pondicherry;
i) Brevet Elementaries;
ii) Brevet D’ Etudes dupremier Cycle;
iii) Brevet D’ enseighment Premaire Superior de languo Indienns, and
iv) Brevet de langu Indienn (Vernacular).
21. A Certificate of Post-Basic Education awarded by a post-Basic School.
22. General Certificate of Education of Ceylon at Ordinary level, provided
that the candidate has passed in six subjects including English,
Mathematics and either Sinhaless or Tamil;
23. A pass in the Secondary School leaving Certificate of Kerala State;
24. A pass in the Secondary School Certificate Examination (New Pattern
1967) (10 years course) of Madhya Pradesh State;
25. A pass in HSLC Examination conducted by the Board of Secondary
Education, Manipur.
26. A compartmental pass in SSLC Examination of Government of Kerala;
27. A pass in the Matriculation Examination of Haryana State conducted by
the Board of School Education, Haryana.
28. A pass in the Secondary School Leaving Certificate Examination of
Mysore State.
29. A pass in any other examination declared as equivalent to SSC
examination by the Government of Telangana.
30. A pass in HSC examinations conducted by the Board of School
Examination of Nagaland (G.O.Ms.No. 982 Edn (K2) Dept., dt:6.10.77)
RAJIV SHARMA
CHIEF SECRETARY TO GOVERNMENT
//TRUE COPY //
SECTION OFFICER.
Page 59 of 59
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