Pension
Pension
Pension
PC-3
FOREWORD
(Sheikh Naseer-ul-Haq)
Additional Secretary
Islamabad
November, 2006
(i)
(ii)
PREFACE
One of the functions of the Pakistan Public Administration Research
Centre (PPARC) of Establishment Division is preparation, review, updating
and publication of the administrative/establishment codes and manuals to
facilitate the disposal of official business in federal government. The Centre
has compiled and published twenty five codes/manuals and their updated
editions.
2. The previous edition of “A Manual of Pension Procedures” was
published in 1999. Since then a number of further instructions and orders
were issued by the government on the subject which necessitated bringing
out a revised edition of the manual to facilitate retiring government servants
and their families who expired in service or after retirement in settlement of
pension cases.
3. The PPARC undertook review of the last edition (1999) of
‘Manual of Pension Procedures’ and updated it by incorporating the new
instructions/orders issued till July, 2006 as well as relevant portions of Pension
Act, 1871, Articles of CSR, orders relating to pension increases from
1-7-1980 onwards etc. The manual has been finalized in consultation with
the Finance Division and the Office of the Accountant General of Pakistan
Revenue (AGPR). I hope this comprehensive edition will prove to be of
immense utility for timely preparation and completion of pension papers.
4. I am thankful to Mr. Muhammad Raziq, Sr. Joint Secretary,
Mr. Khadim Husain, Section Officer of Finance Division and
Mr. Muhammad Parvez, Deputy Accountant General, Office of the AGPR
for their cooperation extended in vetting the manuscript prepared by PPARC.
I am also grateful to Sheikh Naseer-ul-Haq Additional Secretary,
Establishment Division for his guidance, encouragement and support to bring
out this revised edition.
5. I also appreciate the efforts of Mr. Zahoor Gul, Printing Officer
and Mr. Ghulam Haider, Proof Reader of PPARC for proof reading/checking
and publication of the manual.
6. Any suggestion for improvement of the manual will be welcome
and may be forwarded to Director General, Pakistan Public Administration
Research Centre, Management Services Wing, Establishment Division,
Islamabad.
(Saeed-un-Nisa Abbasi)
Director General
Islamabad
November, 2006
(iii)
(iv)
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CONTENTS
(vi)
Section Sl. No(s) Page(s)
(vii)
Section Sl. No(s) Page(s)
(viii)
Section Sl. No(s) Page(s)
(ix)
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SECTION 1
Sl. No. 1
An Act to consolidate and amend the law relating to Pensions and Grants
by Government of money or land revenue.
I. PRELIMINARY
*This Act may be called the Pension Act, 1871.
2. Originally there were the following words:—or (b) direct that the whole
or any part of the surplus accruing in any district under 18 of this Act shall be placed
to the credit of such local fund or funds as may be formed for any local area or local
areas comprised in that district, (and may from time to time, by notification in the
Official Gazette, cancel or vary any notification under this section)”. The bracketed
words were rep. by the Repealing and Amending Act, 1914 (10 of 1914) and the
rest by A.O. 1937.
4. For Statement of Objects and Reasons see Gazette of India, 1871 Pt.
V. p. 141 : or Proceedings in Council, see ibid., 1871, Supplement pp. 314, 401, 683,
1056, and 1147.
This Act has been declared in force in Baluchistan by the British Baluchistan
Laws Regulation, 1913 (2 of 1913), s. 3.
It has been extended to the Leased Areas of Baluchistan, see the Leased
Areas (Laws Order, 1950 (G.O. 3 of 1950): and applied in the Federated Areas of
Baluchistan, see Gazette of India, 1937 Pt. 1, p. 1499.
* Subs. by A.O., 1937, for “L.G”.
1
This Act has been extended to the Baluchistan States Union, see the
Baluchistan States Union (Federal Laws) (Extension) Order 1953 (G.G.O. 4 of
1953), as amended by the Baluchistan States Union (Federal Laws) (Extension)
(Section Amendment) Order, 1953 (G.G.O. 19 of 1953).
It has also been extended to the Khairpur State, see H.G.O. 5 of 1953, as
amended by G.G.O. 24 of 1963.
This Act has been extended to the State of Bhawalpur see the Bhawalpur
(extension of Federal Law) Order,1953 (G.G.O. II of 1953).
This Act and all rules, notifications, declarations, resolutions and orders made
under it, have been extended to the State of Bahawalpur see the Bahawalpur
(Extension of Federal Laws) Order, 1951 (G.G.O. II OF 1953).
1
[|It extends to the whole of Pakistan];
2
* * * * * * *
3
* * * * * * *
2. [Enactments repealed. Saving of Rules]. Nep. by the Repealing
Act, 1938 (I of 1938).
3
1
[This section applies in 2[Pakistan] also to pensions stated or continued,
3
[after the separation of Burmation ‘nid, by the Government of Burma.]
(1) the place and times at which, and the person to whom, any pension
shall be paid,
Sl. No.2
The various terms used in the pension rules are explained below:—
(b) the revenues of any body which may be specially notified by the
Government as such (Art. 33 C.S.Rs).
Sl. No. 3
(ii) where no direction is given under clause (i), on the completion of the
sixtieth year of his age.
(2) No direction under clause (i) of sub-section (1) shall be made until the
civil servant has been informed in writing of the grounds on which it is proposed to
make the direction, and has been given a reasonable opportunity of showing cause
against the said direction.
6
Explanation: In this Section, “competent authority” means the appointing
authority prescribed in rule 6 of the Civil Servants (Appointment, Promotion
and Transfer) Rules, 1973.
(2) In the event of death of the civil servant, whether before or after
retirement, his family shall be entitled to receive such pension, or gratuity, or both, as
may be prescribed.
Classification of Pension
Sl. No. 4
7
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(iii) In case an officer dies before his retirement, his pension is calculated,
as if he was retired on Invalid Pension on the date following the date of his death.
(Pension-cum-Gratuity Scheme, 1954).
8
(iii) Government has the right to retire any Government servant after he
has completed 25 years qualifying service.
The term retirement used in Section 19(1) of the Civil Servants Act, 1973
includes “Compulsory Retirement” under the Government Servants (Efficiency &
Discipline) Rules, 1973.
[Finance Division O.M. No. F. 8(5)-Reg. (6)/73, dated 4-1-1975 read with Auditor-General Letter
No. 32-A/69-66, dated 6-2-1975.]
————————————————————————————————
Category of Officers Authority competent to accept request for retirement
————————————————————————————————
B-21 and above ................. Prime Minister. The summary after the approval by the
Minister concerned is to be submitted through the
Establishment Division.
9
Conditions of Qualifying Service
Sl. No. 5
[Article 358 of the C.S.Rs as introduced vide Finance Division Note No. D.F. I (15)-Reg. (6)/72, dated
31-1-1973.]
Only the service paid from the General Revenues qualifies for pension.
Foreign service also counts for pension provided the pension contribution was paid
as required under the rules. The effective service rendered by a Government
servant in an autonomous or semi-autonomous body, in a post appointment to which
is, by law, required to be made, and the salary of which is required to be fixed by the
Federal Government or a Provincial Government is treated as effective service
rendered in a post in Government service.
[Art. 385, 386 C.S.Rs.—Finance Division O.M. No. OB-2/12/63-lmp. (I), dated 15-11-1969.]
Civil employees who, prior to their civil employment, have rendered whole
time satisfactory paid, enlisted or commissioned service including service rendered
*Substituted vide Finance Division Notification No. 5(1) R. 6/77-II, dated 22-10-1985.
10
as a cadet in a Military Training School between the 3rd September, 1939 and the
31st March, 1946 in His Majesty’s forces which did not earn a service pension and
who have been appointed in a civil pensionable Post on or before the 18th July, 1949
are allowed to count the completed years of such service up to a maximum of five
years, for the purpose of civil pension.
[Art. 357-AA C.S.Rs.—Finance Division Notification No. F.24(8) R. (3)/70, dated 10-12-1970.]
[Finance Division O.M. No. F. 5(1) Reg. (6)/77, dated 24-2-1977 and CSR 417-A notified under Finance
Division Notification No. 12(8)-Reg. (6)/79 dated 10-11-1980.]
11
Condonation of interruption and
deficiencies in qualifying service
for Pension/Gratuity
SI. No. 6
“423. (l) A deficiency of a period not exceeding six months in the qualifying
service of an officer shall be deemed to have been condoned
automatically.
(a) The officer had died while in service, or has retired under
circumstances beyond his control, such as on invalidation or the
abolition of his post, and would have completed another year of
service if he had not died or retired.
12
Sl. No. 7
(i) Upon such conditions as it may think fit in each case to impose, the
authority competent to fill the appointment held by a Government servant at the time
condonation is applied for, were he to vacate the appointment, may condone all
interruptions in his service, provided such interruption is not due to any fault or wilful
act of the Government servant, like unauthorised absence, resignation or removal
from service. This power, however, cannot be exercised to condone breaks in
temporary and officiating service specifically excluded from the category of
qualifying service under Article 371-A C.S.Rs. Interruptions due to removal on
account of reduction and retrenchment of a post should be deemed to have been
condoned. [Art 422 C.S.Rs read with Finance Division O.M. No. F. 5(1) Reg. (6)/
77 dated 24-2-1977.]
(a) the Government servant has died while in service or has retired under
circumstances beyond his control, such as on invalidation or abolition
of his post, and would have completed another year of qualifying
service; if he had not died or retired.
(iv) These provisions will not apply to Government Servants who have
rendered less than five years continuous service.
[Finance Division O.M. No. OB-2/12/63-lmp. (I) dated 18-8-1966 and F. 1 (7)Reg. (12)/80
dated 2-4-1984.]
Sl. No. 8
13
2. A doubt has still been expressed in certain quarters whether the said
clarification applies also in cases of death while in service or retirement on
superannuation or on invalidation on medical grounds for purposes of grant of
pension/gratuity. It is hereby clarified that the clarification referred to in para 1
above, equally applies for the purposes of grant of pension/gratuity in cases of death
while in service or retirement on superannuation, or on invalidation on medical
grounds. In other words, the benefit of condonation of deficiency in qualifying
service is not admissible in any case where service rendered by a Government
servant does not by itself qualify for pension or gratuity under the prescribed rules.
SI. No. 9
14
SECTION 2
Sl. No. 10
The question of liberalizing the existing pensionary benefits has been under
the consideration of Government for some time past. It has now been decided that
pensions and retirement benefits of those civil servants who have retired or died on
or after the 1st March, 1972, shall be determined in accordance with the following
provisions.
(b) If, for a pensioner with qualifying service of 30 years or more, the
amount of a pension calculated under sub-para (a) above falls short of the amount
of pension (inclusive of dearness increases) that would have been admissible under
the existing rules, or exceeds it by less than Rs. 45, the amount under the liberalized
formula shall be so increased as to make such difference one of Rs. 45. Where
qualifying service is less than 30 years but not less than 10 years, shall be made
while working out the amount of minimum increase mentioned above.
(c) The term “emoluments”, i.e. pensionable pay, shall also include
**[indexed pay].
*Substituted vide Finance Division O.M. No. F. 12(13)-Reg(6)/82(c), dated 18-8-1983 w.e.f. 1-7-1983.
**Substituted vide Finance Division Notification No. F. 12(2)Reg. (6)/84 dated 13-10-1985
15
(d) On the pensions sanctioned under these orders such *dearness
increases in pensions shall not be admissible as were sanctioned before 1st
February, 1977.
4 (a) The existing rate shall continue. If, however, retirement is due to
invalidation, or if a civil servant dies in service, the rate shall be 1-1/2 months’ of pay
for each completed year of service.
(b) But if a pensioner so wishes, he may, at any time before the expiry of
one month from the date of his retirement, ask for gratuity up to 25% of his gross
pension together with the remaining net amount of pension ; the gratuity shall be
paid at the existing rates.
(c) The existing provision for commutation of a further 25% of the gross
pension under Civil Pensions (Commutation) Rules shall continue to be in force; the
commutation shall be at the existing rates. Commutation shall, however, not be
subject to medical certification if it is asked for within one year of the date of
retirement.
E. FAMILY PENSION
(b) In the case of death within 10 years of retirement, family pension for
the unexpired portion of 10 years at 50% of the pension (net, or gross, as the case
may be) shall be admissible.
*Dearness allowance does not come under the term of ‘emoluments’ in the present context.
16
F. PENSIONS/GRATUITIES FOR INJURY OR DEATH IN
COURSE OR CONSEQUENCE OF DUTY
*DISABILITY PENSION/GRATUITY
————————————————————————————————————————————
Childern’s pensions
Class of Pension Gratuity —————————————————–—––
Injury Child without own Child with own
mother mother living
———————————————————————————————————————————–
A. 20% of pay subject to a 6 months 5% of pay, subject to a 2.50% of pay, subject
maximum of Rs. 3000/- pay maximum of Rs. 500/- to maximum of
and a minimum of and a minimum of Rs. 250/- Rs. 250/ - and a mini-
Rs. 500/- per month per month per child. mum of Rs.125/- per
(Note: After death it will month per child.
devolve on the widow).
17
mentioned in para 3 (a) above, on their average emoluments, without
dearness increases sanctioned before 1st February, 1977; or
[Note.— For the purpose of these computations, the average emoluments will remain as calculated
at the time of his retirement, Gratuity will not be revised or recalculated. Commutation
will be allowed on the basis of the original gross pension.]
11. The existing rules and general orders on the subject shall be deemed
to have been modified to the extent indicated in the preceding paragraphs.
18
ANNEXURE I
————————————————————————————————
Completed years of qualifying service Scale of pension
expressed as
fractions of
average emoluments
————————————————————————————————
10 ............................................................................. 70/300
11 ............................................................................. 77/300
12 ............................................................................. 84/300
13 ............................................................................. 91/300
14 ............................................................................. 98/300
15 ............................................................................. 105/300
16 ............................................................................. 112/300
17 ............................................................................. 119/300
18 ............................................................................. 126/300
19 ............................................................................. 133/300
20 ............................................................................. 140/300
21 ............................................................................. 147/300
22 ............................................................................. 154/300
23 ............................................................................. 161/300
24 ............................................................................. 168/300
25 ............................................................................. 175/300
26 ............................................................................. 182/300
27 ............................................................................. 189/300
28 ............................................................................. 196/300
29 ............................................................................. 203/300
30 and above ......................................................................... 210/300
————————————————————————————————
Note.—Any amount in excess of [*Rs. 2500/- p.m.] calculated in accordance with the scale shown in
column (2) of this Table shall be reduced by 50%.
————————————————————————————————
*Substituted vide Finance Division O.M. No. 12(13)Reg. (6)/82(c) dated 18-8-1983 (w.e.f. 1-7-1983).
19
ANNEXURE II
PART I
CLASSIFICATION OF DISABILITY
Class ‘A’
5. Paraplegia or hemiplegia.
6. Lunacy.
10. Emasculation.
Class ‘B’
General Note.—When the wound, injury or illness causing the disability is not
entered in the above schedule, the disability shall be assessed by the
medical board at the classification most closely corresponding to
those given above.
PART II
(1) It should be established in such cases that the cause of the casualty
was the result of duty in service.
(2) Where the injury resulted from the risk inherent in service
attributability will be conceded.
(3) An individual is on duty for 24 hours of the day except when on leave
other than casual leave.
(iv) whilst travelling on duty i.e., where it is established that but for
the duty he would not have been travelling at all.
21
(6) Disability resulting from violence provoked by performance of duty
will be viewed as attributable to service unless the circumstances of the case
warrant a different conclusion.
(7) If circumstances are such that service played no part in the causation
of disability, attributability will not be conceded.
(b) Attributability will not be conceded if, though contracted during the
period of actual performance of duty, the disease, is, in the opinion of the medical
authorities concerned, due to risks which cannot be regarded as peculiar to such
duty in service.
(c) Where a disease or its aggravation resulted from the risk of duty
attributability/aggravation will be conceded.
3. While dealing with such cases due precaution will be exercised by all
concerned to carefully bring out detailed merits of the case as award of
attributability/aggravation depends on their candid opinion.
Sl. No. 11
23
3. Gratuity.—Is the difference between the gratuity (i.e., the amount
payable in lieu of one-fourth of gross pension to persons having service of ten years
or more) admissible on the basis of pension as calculated in accordance with the
new formula and the gratuity calculated in accordance with the old formula payable
to persons who retired or died on or after Ist March, 1972?
7. Gratuity for service of less than 10 years but not less than 5
years.—Should it be revised on the basis of the provisions contained in para 4 of
Finance Division Office Memorandum of 7th January, 1977, where payment have
already been made and difference paid?
8. In the case of those who have retired or died on or after 1st March,
1972, the gratuity is to be calculated at the new scale, and difference (if any) paid.
10. As the life of the family pension has been extended from 5 to 10
years, it is evident that, in all cases where the period of 5 years terminated on or
after 1st March, 1972, the arrears will be payable to cover the remaining period
beyond five years. The amount of pension would, of course, remain unchanged.
24
Sl. No. 12
Sl. No. 13
It has been brought to the notice of the Finance Division that in some cases
the “take-home” pension under the liberalized rules (viz., gross pension as
calculated under para 3 thereof, minus one-fourth surrendered for the purpose of
gratuity) is less than the “take-home” pension under the former rules (viz., gross
pension as calculated under those rules minus one-fourth surrendered for the
purpose of gratuity, plus the ad-hoc increase and the dearness increases). The
matter has been considered, and it has been decided that, if a pensioner wishes not
to avail of the benefit of receiving a lump-sum by way of difference in gratuity and
wishes instead that his “take-home” pension be not reduced, he will not be
compulsorily paid that lump-sum.
Sl. No. 14
25
death of a civil servant while in service, family pension shall be admissible for a
period of *ten years; in the case of his death within ten years of retirement, the
family pension shall be admissible for the unexpired portion of ten years. The same
benefits have been provided in respect of (i) a pensioner who retired before 1st
March, 1972, and whose demise occurs or occurred on or after that date and
(ii) family pensions in existence on 1st March, 1972, vide paras 9 and 10 thereof. In
other words, only the life of the family pension has been extended from five to ten
years but the other conditions have remained unchanged.
Sl. No. 15
*Please also see the revised orders at Sl. No. 43 of this Manual.
26
2. These orders shall be applicable to all Civil servants retiring on or
after the 1st February, 1979.
Sl. No. 16
Reference Finance Division O.M. No. F 6(9)-Reg. (6)/78, dated the 15th
February, 1979. The decision contained therein was intended to be applicable in
cases where the average calculated on that basis was more favourable than under
the rules previously in force. It has accordingly been decided that in cases where
the pay of a Government servant has been reduced, otherwise than as a penalty,
under the Government Servants (Efficiency and Discipline) Rules, the average for
the purpose of pension may, at the option of the pensioner, be calculated on the basis
of the emoluments drawn or which would have been drawn, during the last three
years of service.
Sl. No. 17
2. The President has also been pleased to decide that the pension/family
pension of those who retired/died between the period 1st July, 1966 to 30th June,
1985 and in whose case the reduction of pension in excess of the cut off points of
Rs. 600, 1000, 2000 and 2500 existing at the time of their retirement/death was
applied, shall also be that as calculated previously without applying any reduction
subject to the condition that the amount of recalculated pension governed by the
Pension Rules, 1966 shall not exceed the maximum limit of pension referred to in the
pension table annexed to Finance Division Office Memorandum No. OB-2/12/63-
Imp(I) dated 18th August, 1966 (Sl. No. 4). In such cases gratuity or commutation
will not be revised or recalculated. The pensioner concerned or his family will only
be allowed the benefit of enhanced pension with effect from 1st July, 1985 without
any arrears.
27
3. The benefit of gratuity or commutation will also not be admissible on
the revised enhanced pension in cases wherein the pensioners concerned did not
exercise their option to draw any gratuity or commutation at the time of their
retirement. In such cases the benefit of gratuity or commutation will continue to be
admissible on the original amount of gross pension in accordance with the
prescribed rules.
Sl. No. 18
3. For the sake of observing uniformity, all the Audit and Accounts
offices may please be informed on the lines of para 2 above.
[Finance Division U.O. No. 10(7)-Reg. (6)/85, 1681 dated 8-9-1985, addressed to the Auditor General
of Pakistan.]
Sl. No. 19
2. The existing employees shall have the option to have their pension
calculated either on the basis of last pay/emoluments drawn or on 12 months
28
average emoluments whichever is more beneficial to them. No option will, however,
be available to persons entering service on or after 01-7-1986 and in their case
pension shall be calculated at the prescribed rate on last pay/ emoluments drawn.
With reference to Finance Division’s O.M. of even number dated the 1st
July, 1986, on the subject noted above, it is stated that a question has been raised
whether the ‘special pay’ sanctioned to a person for holding current charge of the
higher post/additional charge of the equivalent post will be included in the pay last
drawn for calculation of pension. It is clarified that in such cases only the pay of the
post held on regular basis will be the pay last drawn. Such special pays drawn will
be divided by 12 months for ascertaining the average in terms of Article 486 CSR.
This average will be included in the pay last drawn for calculation of pension.
Sl. No. 21
Sl. No. 22
[Finance Division U.O. No. 1206-Reg(6)/86, dated 17-7-1986 addressed to A.G.P.R. Islamabad.]
29
30
SECTION 3
PENSION-CUM-GRATUITY SCHEME
Sl. No. 23
*( ii) In case a Government servant dies before his retirement, his pension
is calculated, as if he retired on invalid pension on the date following
the day of his death, and his family will be paid the gratuity calculated
on the basis of the formula at para 6(a) of Sl. No. 10. In addition the
family will also be entitled to a monthly Family Pension at 50% of the
full amount of pension. The widow will be entitled to the family
pension for the life or till her remarriage. In the case of death of
widow, the family pension will be admissible to the sons, if any, until
they attain the age of 21 years and the unmarried daughters, if any,
until they are married or attain the age of 21 years, whichever is
earlier for a period of ten years or unexpired period of ten years.
31
age of 21 years, which-ever is earlier). A doubt has since been
expressed whether the family pension granted to a son or unmarried
daughter of a deceased Government servant or of a pensioner under
the previous instruction (i.e. Pension-cum Gratuity Scheme, 1954 as
amended in 1977) which was in course of payment on 1st July, 1983,
will continue or not beyond 1st July, 1983 for the full term of 10 years
or un-expired portion of 10 years, as the case may be, despite the son
or unmarried daughter having attained the age of 21 years on or after
1st July, 1983.
(iv) Where a pensioner, dies after his retirement, family pension at the
rate of 50% of the pension (net or gross), as the case may be will be
paid to the widow or sons or daughters as in (ii) above.
(v) The commutation will be allowed upto 1/2 of the full pension.
32
Note (I) A child means a legitimate child. An “adopted child” will be
considered to be a child when the Accounts Officer, or if any doubt
arises in the mind of the Accounts Officer, the recognized Legal
Adviser of Government, is satisfied that under the personal law of the
Government servant concerned, adoption is legally recognized as
conferring the status of a natural child, but in this case only.
Note (II) If it is proved that the wife has been judicially separated from the
Government servant or has ceased under the customary law of the
community to which she belongs to be entitled to maintenance, she
shall no longer be deemed to be a member of the family unless the
Government servant has himself intimated in writing to the Accounts
Officer/Head of the Office that she shall continue to be so regarded.
Note (III) In case of the female Government servant if she intimates in writing
to the Accounts Officer/Head of Office that her husband should not
be included as a member of the family then he shall not longer be
considered a member of the family unless she subsequently cancels in
writing her intimation excluding him.
(b) that the nomination shall become void in the event of the happening of
a contingency specified therein.
(5) Every nomination shall be in such one of the Forms A&B prescribed
in the original Scheme of 1954 as may be appropriate in the circumstances of the
case.
33
(6) A Government servant may at anytime cancel a nomination by
sending a notice in writing to the appropriate authority, provided that the
Government servant alongwith such notice, send a fresh nomination made in
accordance with this paragraph.
2. When the amount of gratuity has become payable to the family it shall
be the duty of the Accounts Officer to make payment to the family according to the
following procedure:—
34
(ii) sons of a deceased son who have attained the age of 21
years;
If there is any member of the family other than those specified in clauses
(i), (ii), (iii) and (iv) above:
Provided further that the widow or widows and the child or childern of a
deceased son shall receive between them in equal parts only the share which that
son would have received if he had survived that Government servant and had been
exempted from the operation of the first proviso.
(a) Mother;
(b) father;
(c) un-married sisters below the age of 21 years and widowed sisters;
and
35
(d) brothers below the age of 21 years.
(2) (a) A pension sanctioned under this Section will be allowed to:—
(i) Widow of the deceased for her life, if the deceased is a male
Government servant. If the Government servant had more than one
wife, and the number of his surviving widows and children does not
exceed 4, the pension shall be divided equally among the surviving
widows for life and children. If the number of surviving widows and
children together is more than four, the pension shall be divided in the
following manner, viz. each surviving widow shall get 1/4th of the
pension and the balance if any shall be divided equally among the
surviving children. For the purpose of this cause, the term “Children”
exclude sons above the age of 21 years, married daughters and
daughters above the age of 21 years.
(ii) failing a widow or husband, as the case may be, to the eldest surviving
son for 10 years or un-expired portion of 10 years excluding sons
above the age of 21 years;
(iii) failing (i) and (ii) to the eldest surving unmarried daughter *[till her
marriage]; if the eldest daughter marries or dies then the next eldest
*[daughter till her marriage].
(iv) failing (i) to (iii) to the eldest widowed daughter for 10 years or un-
expired portion of 10 years.
(v) failing (i) to (iv) to the eldest widow of a deceased son of the
Government servant for 10 years or un-expired portion of 10 years.
*Subs vide Finance Division O.M. No. F. 2(2)-Reg. 6/96 dated 3-7-1997
36
(vi) failing (i) to (v) to the eldest surviving son below 21 years of age of a
deceased son of the Government servant for 10 years or unexpired
portion of 10 years;
(vii) failing (i) to (vi) to the eldest un-married daughter below 21 years of
age of a deceased son of the Government servant for 10 years or
unexpired portion of 10 years;
(viii) failing these, to the eldest widowed daughter of a deceased son of the
Government servant for 10 years or unexpired portion of 10 years.
*[Further substituted vide F.D.O.M. No. 1(13) Reg. 6/83, dated 19th January 1984.]
(b) If the event of no pension being payable under clause (a) the family
pension may be granted for a period of 10 years or un-expired portion of 10 years:—
37
(4) A pension awarded under this section will not be payable to more than
one member of a Government servant’s family at the same time, except as provided
for in Sub-clause (i) of clause (a) of Sub-para (2) above.
38
Shaheen...2796-5....2796(04)MS Wing...PC-3...31-55
NOMINATION FOR DEATH-CUM-RETIREMENT GRATUITY
Form ‘A’
When the Government servant has family and wishes to nominate one member thereof.
I hereby nominate the person mentioned below, who is a member of my family and confer on him
the right to receive any gratuity that may be sanctioned by the Government in the event of my death while
in service and the right to receive on my death any gratuity which having become admissible to me on
retirement may remain unpaid at my death :—
————————————————————————–––––————————————————–
Name and address Relationship Contingencies on Name and relationship
of with Age the happening of of the person if any to
nominee nominee which the whom the right conferred
nomination shall on the nominee shall pass
become invalid in the event of the
nominee pre-deceasing
the Government servant
———————————————————————————————————————————–
————————————————————————————————
Dated this..............................................day of...............................................................................19
at.............................................................................................................................................................
Witnesses to signature.
1....................................
2....................................
Signature of Government servant.
—————————————————
(To be filled in by the Head of office in the case of a B-1 to B-15 Government servant.)
39
Form ‘B’
When the Government servant has family and wishes to nominate more than one member
thereof:—
I hereby nominate the persons mentioned below, who are members of my family, and confer on
them the right to receive to the extent specified below, any gratuity that may be sanctioned by the
Government in the event of my death while in service and the right to receive on my death, to the extent
specified below, any gratuity which having become admissible to me on retirement may remain unpaid at
my death :—
———————————————————————————————————————————–
Name, address,
relationship of
Contingencies on person if any to
*Amount of the happening of whom the right
Name(s) Relationship share of which the conferred on the
and address(es) with Govt. Age gratuity nomination nominee shall pass
of nominee(s) servant payable to shall become in the event of
each invalid the nominee
predeceasing the
Government
servant
———————————————————————————————————————————–
———————————————————————————————————————————–
N.B.— The Government servant should draw lines across the blank space below the last entry to
prevent the insertion of any name after he has signed.
at..................................................................................................................................
Witnesses to signature
1 ....................................................
—————————————————
(To be filled in by the Head of office in the case of B-1 to B-15 Government servants.)
40
Payment of family pension in
the case of employees who
remain missing for 12 months
S1. No. 24
Reference Finance Division’s O.M. No. 5(1)-Reg.6/87 dated 4-3-1987 in
which it was decided that if an employee remains missing or unheard of for a period
of 7 years to the satisfaction of the Department concerned, family pension may be
allowed to his heirs as admissible under the prescribed rules. The President has
been pleased to decide that, with effect from 24th September, 1997, if an employee
remains missing or unheard of for a period of 12 months to the satisfaction of the
Department concerned, family pension may be allowed to his heirs as admissible
under the prescribed rules provided that :—
(i) The spouse of the pensioner claiming to be entitled to the pensionary
benefits of the missing person shall, before such benefits are paid,
guarantee, through affidavit or as the pensionary authority may
require, the repayment of pensionary benefits to the missing person if
subsequently he appears and makes any claim thereto.
(ii) The pensionary authority shall not be responsible for repayment of
any pensionary benefits to the missing person which have already
been paid to his spouse or family members who shall personally be
responsible for satisfaction thereof on appearance of the missing
person.
[Finance Division O.M. No. F. 2(1)-Reg. 6/97 dated 25-9-1997.]
S1. No. 25
In continuation of Finance Division’s O. M. No. F. 2(1)-Reg. 6/97 dated
25-9-1997, the concession admissible thereunder shall also be admissible in cases a
pensioner remains missing or unheard of for a period of 12 months to the
satisfaction of the Department concerned, family pension may be allowed to his
heirs as admissible under the prescribed rules and subject to the condition mentioned
in O. M. dated 25-9-1997 referred to above.
[Finance Division O. M. No. F. 2(1)-Reg. 6/99, dated 8-5-1999.]
Commutation of pension
Sl. No. 26
It was clarified in the Finance Division O.M. No. F. 6(1)-Rev. 1/75, dated
the 14th January. 1979 (not included) that in case a pensioner who does not opt to
draw *gratuity equal to 25% of his gross pension, he can commute upto 50% of the
*Gratuity stands abolished w.e.f 1-7-86 vide Finance Division O.M. No. F.10(3)Reg-6(86) (II)
dated 1-7-1986 (Sl. No. 30).
41
gross pension. The matter has since been further reviewed. It has been decided that
the aforesaid orders of 14th January, 1979, will be treated to be effective from the
1st February, 1977, the date from which the financial benefits under the Liberalized
Pension Rules were allowed. It has further been decided that those retired civil
servants who had drawn gratuity for 25% of gross pension on or after Ist February,
1977 but before the issue of this Division’s O.M. dated 14th January, 1979, will be
allowed to change their option for 50% commutation, and the difference, if any may
be paid to them.
Sl. No. 27
3. The commutation will become absolute i.e., the title to receive the
commuted portion of pension will cease and the title to receive the commuted value
will accrue, on the date on which the Medical Board signs the medical certificate.
Whatever the date of actual payment, the amount paid and the effect upon the
pension will be the same as if the commuted value was paid on the date on which
the commutation became absolute. If the pensioner died on or after the day
following that on which commutation became absolute, but before receiving the
commutation value, this value will be paid to his heirs.
[Finance Division O.M. No. F. 4(3)-Reg. (6)/86, dated 1-7-1986 and F. 11(I) Reg. (6)/85-(11)
dated 16-4-1985.]
Sl. No. 28
Under the existing rules a pensioner on his option can get his pension
commuted upto a maximum of 50 per cent. In such cases Government pays
commuted value of such portion of pension for a number of years according to age
next birthday after retirement as shown in the Commutation Table. The President
has been pleased to decide that commuted portion of pension to the extent of 1/4th
of gross pension shall be restored w.e.f 1st July, 1985 in the case of such civil
pensioners including those paid from Defence Services Estimates who have already
completed the number of years for which commuted value of pension was paid. The
1/4th commuted portion of pension shall also be restored in the case of those retiring
in future on completion of the number of years for which commuted value is paid.
43
3. No arrears on account of restoration of commuted portion of pension
will be payable in those cases in which the number of years paid for had been
completed before 1st July, 1985.
Sl. No. 29
Sl. No. 30
3. Under the existing rules, if a civil servant dies while in service, gratuity
in lieu of one-fourth of the gross pension is allowed. In such cases, the rate of
gratuity as from 1-7-1986 will be determined on the basis of age next birthday of the
deceased civil servant in accordance with the new Commutation Table.
.
44
ANNEXURE TO THE FINANCE DIVISION’S O.M. No. F. 10(3)-REG. (6)/86
DATED 1ST JULY, 1986.
COMMUTATION TABLE
————————————————————————————————————————
Age next Number of Age next Number of years Age next Number of years
birthday years purchased birthday purchased birthday purchased
————————————————————————————————————————
20 50.6304 41 30.8007 62 14.2105
21 49.6676 42 29.8907 63 13.6090
22 48.7066 43 28.9800 64 13.0239
23 47.7467 44 28.0891 65 12.4549
24 46.7884 45 27.1990 66 11.9017
25 45.8314 46 26.3172 67 11.3643
26 44.8758 47 25.4444 68 10.8428
27 43.9215 48 24.5816 69 10.3371
28 42.9688 49 23.7301 70 9.8472
29 42.0179 50 22.8911 71 9.3729
30 41.0089 51 22.0658 72 8.9142
31 40.1218 52 21.2563 73 8.4708
32 39.1767 53 20.4638 74 8.0427
33 38.2336 54 19.6896 75 7.6299
34 37.2929 55 18.9348 76 7.2322
35 36.3551 56 18.2002 77 6.8496
36 35.4203 57 17.4860 78 6.4818
37 34.4885 58 16.7925 79 6.1287
38 33.5603 59 16.1191 80 5.7901
39 32.6361 60 15.4649
40 31.7160 61 14.8290
————————————————————————————————————————
Sl. No. 31
Under the existing rules a civil servant can apply for commutation before
the age of sixty years but he is allowed the commuted value at the rate prescribed
for 61 years of age under the Commutation Table. The President has been pleased
to decide that a civil servant retiring on or after 1st July, 1986 after attaining the age
of 60 years shall be allowed commuted value of pension as applicable at the age of
60 years instead of at the age of 61 years if he applies for commutation while in
service.
45
In all other cases the commuted value of pension shall continue to be
admissible under the formula of “age next birthday” as heretofore.
S1. No. 32
46
Grant of Commutation to the Widow of Government
Servant Retired on Superannuation but Expired
before Signing his Pension/Commutation Claims
Sl No. 33
2. The case has been considered and it has been decided that the family
of a deceased Government servant, who after having retirement on superannuation
could not sign his pension papers due to death, will also be entitled for the commuted
value of pension w.e.f .1-7-1999.
Sl. No 34
47
Grant of commutation to the widow of
Government servant compulsory retired
but expired before signing his Pension/
Commuted Claim
S1. No. 35
Sl. No. 36
(c) The additional benefit of 2% —10% for extra years of service after
completion of 30 years of qualifying service in respect of Civil
Pensioners shall be discontinued.
Option.—(a) All the existing civil employees (BPS I to 22) of the Federal
Government shall within 45 days from the date of issue of this Office Memorandum,
exercise an option in writing, addressed to the Audit Office concerned in the case of
employees in BPS 16 and above to the DDO concerned in the case of employees in
BPS 15 and below, either to draw pay in the existing Basic Pay Scales of 1994 or in
the revised Basic Pay Scales and pension/commutation scheme 2001 as specified in
this O.M. Option once exercised shall be final.
The government servant who will retire w.e.f. 1-7-2001, shall be given the
benefit of revised pay scales on presumptive basis discounted by 5% increase in
pension if availed, subject to the condition that all those who may like to avail this
benefit should opt for the entire package i.e. revised schemes of Basic Pay Scales
as contained in Part-I and revised package of pension as contained in Part-III of this
O.M.
49
ANNEXURE-II TO FINANCE DIVISION O.M. NO. F. 1(5)IMP/2001
DATED SEPTEMBER 4, 2001
*[DELETED]
COMMUTATION TABLE
———————————————————————————————————————————–
Age next No. of years Age next No. of years
Birthday Purchased Birthday Purchased
———————————————————————————————————————————–
20 40.5043 51 17.6526
21 39.7341 52 17.0050
22 38.9653 53 16.3710
23 38.1974 54 15.7517
24 37.4307 55 15.1478
25 36.6651 56 14.5602
26 35.9006 57 13.9888
27 35.1372 58 13.4340
28 34.3750 59 12.8953
29 33.6143 60 12.3719
30 32.8071 61 11.8632
31 32.0974 62 11.3684
32 31.3412 63 10.8872
33 30.5869 64 10.4191
34 29.8343 65 9.9639
35 29.0841 66 9.5214
36 28.3362 67 9.0914
37 27.5908 68 8.6742
38 26.8482 69 8.2697
39 26.1009 70 7.8778
40 25.3728 71 7.4983
41 24.6406 72 7.1314
42 23.9126 73 6.7766
43 23.1840 74 6.4342
44 22.4713 75 6.1039
45 21.7592 76 5.7858
46 21.0538 77 5.4797
47 20,3555 78 5.1854
48 19.6653 79 4.9030
49 18.9841 80 4.6321
50 18.3129
*The words “Existing and Revised Pay Scales” deleted vide Finance Division letter No. F. 1 (5)/Imp/2001
dated 3.11.2001.
50
PENSION AND COMMUTATION UNDER REVISED PAY
SCALES-2005
Sl. No. 37
4. Option:
5. All existing rules/ orders on the subject shall be deemed to have been
modified to the extent indicated above. All existing rules / orders not so modified
shall continue to be in force under this scheme.
51
Anticipatory Pension
Sl. No. 38
(a) When a government servant is likely to retire before his pension can
be finally assessed and settled action should be taken for grant of anticipatory
pension. For this purpose the sanctioning authority should furnish to the Audit
Officer concerned with all the particulars of services in respect of the retiring
Government servant. The Audit Officer should sanction the disbursement of
pension to which after the most careful summary investigation that he can make
without delay, he believes the Government servant to be entitled. Such disbursement
should be made only after the following declaration has been signed by the retiring
Government servants :—
(b) If the Audit Officer considers it likely that the Government servant
would be entitled to a gratuity only, one-sixth of the amount of such probable gratuity
should, upon a similar declaration, be disbursed monthly until the amount is finally
settled. (Art. 923 C.S.Rs.).
[Para 1(c) of the Finance Division O.M. No. F 6(4)-Reg. (6)/79 dated 22-3-1981.]
If for any reason it is apprehended that the pension payment order cannot
be issued within the prescribed time—in the case of normal retirement, one month
before retirement and in the case of premature, voluntary or compulsory retirement
or death, within three months of the date of event—a provisional order authorising
52
payment of 80% of the admissible pension may be issued by the competent
authority without referring the case to the audit office within one month of the
expiry of the prescribed time.
[Finance Division O.M. No. F 5(1)-Reg. (6)/77, dated 24-2-1977.]
53
The pensions/gratuities mentioned in this para will be in addition to the pensions
and gratuities admissible under the normal rules.
Sl. No. 40
Under the existing rules a civil pensioner is eligible to commute at his option
50% of his gross pension. He has also the option to draw 1/4th amount of gross
pension as gratuity and I/4th thereof as commutation. Under Finance Division
Office Memorandum No. F. 10(8)-Reg. (6)/85, dated 25-6-1985, 1/4th amount of
commutation was restored to the pensioners out-living the period of commutation.
The President has now been pleased to decide that civil pensioners including those
paid from Defence Services Estimates who availed the benefit of gratuity only and
had not drawn commutation shall also be restored the amount of gratuity (l/4th of
gross pension) only as and when they out-live the period for which the gratuity was
paid.
S1. No. 41
2. The President has been pleased to decide that all retired government
servants including those paid from Defence Services Estimates who availed the
benefit of commutation upto one-half of pension or gratuity of one-fourth of pension
from 01-07-1991, after out-living the period for which commutation or gratuity (as
the case may be) was availed. No arrears shall be allowed for the period prior to
01-07-1991.
Sl. No. 42
[Finance Division (Regulation Wing) O.M. No. F. 5(2)-Reg. 6/95 dated 17-09-1995.]
2. The matter has been reconsidered and it has been decided that the
benefit of restoration of surrendered portion of pension in lieu of commutation/
gratuity shall stand withdrawn with immediate effect. Accordingly, no pensioner
55
shall be entitled to restoration of the surrendered portion of pension in lieu of
commutation/gratuity on completion of the number of the years for which
commuted value/gratuity was/is paid.
Sl. No. 43
S1. No.44
With reference to para B(2) (a) (i) of Finance Division’s O.M. No. 1(l3)-
Reg.6/83, dated the 23rd October, 1983.
2. It has been decided that a share of the widow or children who after
some time become ineligible will be transferred or divided equally to the other
surviving widows or children as the case may be.
56
Grant of Family Pension to those Widows whose
Husbands died after drawal of Pension for 5/10
years before 1st July, 1983.
Sl. No. 45
Sl. No. 46
(i) who had retired before 24th March, 1954 i.e. before the Pension-
cum-Gratuity Scheme was introduced by the Government of
Pakistan; and
57
(ii) who did not opt for the Pension-cum-Gratuity Scheme and whose
pension was sanctioned under the rules in force prior to 24th March,
1954.
2. The President has been pleased to decide that such widows may also
be paid family pension for life at 50 per cent of the pension (net or gross, as the case
may be) with effect from 1st July, 1985, without any arrears.
2. No arrears for the period prior to 1st July, 1987 would be admissible.
3. *The family pension shall be admissible to the widow for life or until
remarriage.
[Finance Division’s O.M. No. F. 5(4)-Reg. (6)/87, dated 11-8-1987 as amended vide *Finance Division’s
O.M. No. F. 5(5)-Reg. (6)/87, dated 23-8-1987.]
Sl. No. 48
[Finance Division (Regulation Wing-II) O.M. No. F. 2(2) Reg. (6)/91 dated 12-3-1992.]
58
Grant of Minimum Pension to
Ex-Burma Police Pensioners
Sl. No.49
The President has been pleased to decide that the ex-gratia minimum
pension of the ex-Burma Police Pensioners and their surviving widows drawing
pension from Pakistani treasuries, be raised to Rs.300/- p.m. and Rs.150/- p.m.
respectively (without accepting the final responsibility/liability) with effect from
1st August, 2000 with no arrears.
59
60
SECTION 4
Sl. No. 50
All authorities dealing with pension cases should bear in mind that delay in
the payment of pensions involves pecuniary hardship. The monthly income of a
wage earner ceases at a time when he may be needing money the most. So it is
essential to ensure that a retiring Government servant begins to receive his pension
on the date on which it becomes due. With this end in view, the procedure for
preparation of pension papers and sanction of pensions have been simplified. The
most important factors relevant to the determination of the amount of pension/
gratuity are the length of qualifying service rendered by a Government servant
before retirement/death and average emoluments. Information in both these
respects is computed on the basis of the information available in the History of
Services/Service Book/records of the Government servant concerned. The
simplified procedures themselves cannot bring about the desired results unless the
authorities concerned take effective steps to ensure that service records are kept
up-to-date and complete. In order to achieve this object the following measures
have to be adopted.
61
(ii) Service Books.—Service Books in the prescribed form should be
maintained in duplicate, in respect of all the B-1 to B-15 Government Servants. If
the work justifies a whole time officer should be exclusively designated for
supervising maintenance of Service Books. One copy of the Service Book should
be kept in the custody of the head of the office in which the Government servant is
employed and transferred with him from office to office. Every step in a
Government servant’s official life must be recorded in his Service Book, and each
entry must be attested. It should be ensured that all entries are duly made and
attested and that the Service Book contains no erasures or overwritings, all
corrections being, neatly made and properly attested. The second copy of the
Service-Book should be kept in the custody of the Government servant concerned
who should ensure that all entries in his service book are recorded and attested in
time. The Government servant should in his own interest, examine his, Service Book
occasionally in order to see that it is not only properly maintained but the entries
made therein are complete in all respects. The head of the office should permit a
Government servant to examine his Service Book should he at any time desire to do
so. For the purpose of the grant of pension/gratuity, increment, etc., to the
Government servants, only the original copy of the Service Book will be consulted,
the duplicate copy of the Service Book would serve as a means for completion of
the original Service Book or its reconstruction in the event of its being lost or
destroyed.
(iii) Verification of service.—At a fixed time early in the year the Service
Books should be taken up for verification by the Head of the office, who after
satisfying himself that the services of the Government servant concerned are correctly
recorded in each service book, should record in it a certificate in the following
form:—
If the service cannot be wholly verified from the records (Service Books,
pay bills and acquittance rolls) of anyone office, reference shall be made to the
heads of other offices in which the Government servant has served.
If, in any particular case, it is not possible to verify the service of a Government
servant from the official records, a statement of the Government servant in writing
as to the particulars of his service, statements in writing of other officers who were
his contemporaries in the office/department, and documents and letters not forming
part of official records may be received in evidence and the service verified on their
basis. The power to admit service under this provision can be exercised by the
authority empowered to sanction pension.
62
On transfer of the Government servant from one office to another, the
Head of office should record in the Service Book the result of the verification of
service with reference to pay bills and acquittance rolls in respect of the whole
period during which the Government servant was employed under him, before
forwarding the Service Book to the new office.
(5) In case any of the salary accounts remains uncomputerised the audit
and account authorities should issue an up-to-date qualifying service certificate to
each government servant and, thereafter, such a certificate be issued every year till
the audited qualifying service is reflected in the computer pay slip. The audit and
accounts authorities should also give a certificate that valid nomination papers
regarding gratuity are held by them.
[Para l(c), Finance Division O.M. No. 6(4)-Regs. (6)/79 dated 22-3-1981.]
63
Shaheen.....2796-6..2796(04)M.S. Wing....PC-3.....56-58
[Para 1(h) of the Finance Division O.M. No. F. 6(4)-Reg. (6)/79 dated 22-3-1981.]
64
(ix) Government servants proceeding on foreign service and
recovery of leave salary and pension contribution.—(a) Full particulars of the
officers and staff proceeding in foreign service must be communicated promptly to
the Audit Offices, it should be ensured that the recoveries on account of pension and
leave salary contribution in respect of officials on foreign service are effected and
accounted for by the Audit officers. Where original treasury challans are not
available the missing credits of leave salary and pension contribution may be
adjusted either on the basis of attested/photostat copies of treasury challans or on
production of original/attested copies of certificate of, foreign employer regarding
deposit of contribution bearing number and date of challans.
[Auditor-General of Pakistan letter No. 1126-A/29-77, Vol. II dated 3-10-1979.]
65
organisations had to acquire the services of some experienced hands from the
Government, who later on were advised to resign from the Government service in
order to become regular employees of the borrowing organisations concerned. The
question as to how the period of service rendered under the Government in such
cases should be treated for the purpose of grant of pension by the autonomous
organisations concerned has been under the consideration of the Government for
some time past. It has been decided that such cases should be dealt with in the
following manner:—
(a) In the case of an employee of an autonomous/semi-autonomous
organisation, who renders service in a Government department on
deputation, the concerned department may make payment of pension
contributions to the autonomous organisation concerned at the
prescribed rates, subject to the following conditions:—
(i) The appointment of the individual concerned in the Government
department on deputation was made with the consent of the
head of the autonomous organisation and with the approval of
the competent authority in the Government department
concerned, in accordance with the normal procedure for making
such appointments.
(ii) The regular employees of the autonomous organisation
concerned are entitled, under specific rules of the organisation
for the purpose, to the same benefits of pension as are
admissible to the civil servants of the Federal Government, and
the employee concerned had rendered qualifying service for
pension in his parent organisation before his appointment on
deputation in the Government department concerned.
(b) In the case of a Government servant who resigns from the public
service to take up an appointment in an autonomous/semi-
autonomous organisation as its regular employee, service in which
counts for pension under the rules of that organisation, his resignation
may not be treated as resignation of the public service, in terms of
Article 418(b), CSR, and the autonomous organisation concerned
may count Government service of such an employee for the purpose
of pension and accept the full pensionary liability; the Government
department concerned may, however, pay pension contributions to the
organisation concerned at the prescribed rates in respect of the
Government service rendered by the said employee. This will be
subject to the following conditions:—
(i) The application for appointment to the relevant post in the
autonomous organisation concerned was made by the
Government servant concerned through proper channel, or it
was with the consent of the competent authority in the
Government department concerned that the new appointment in
the autonomous organisation concerned was taken up.
66
(ii) The Government servant concerned has, while tendering
resignation from the public service, stated clearly that he was
doing so to take up another appointment in the autonomous
organisation concerned. This should be supported by his letter of
resignation and its acceptance by the competent authority.
2. These orders will be effective from the date of issue. They will also
cover, subject to the conditions specified in para 1 above, past cases of those
employees of autonomous/semi-autonomous organisations who had rendered
service in a Government department and have not proceeded on retirement before
the date of issue of this O.M.
67
admissible to the civil servants of the Federal Government, and
the employee concerned had rendered qualifying service for
pension/gratuity in his parent organisation before his
appointment in the Government department concerned.
These orders will be effective from the date of issue. However, these will
also cover, subject to the condition specified above, past cases of those employees
of Government departments who has rendered service in an autonomous/semi-
autonomous organisation and have not proceeded on normal retirement before the
date of issue of this Office Memorandum.
“2(iii) The foreign employer (and where foreign employer is not agreeable
to pay the pension contribution) the Government servant concerned
as the case may be, shall during the period of foreign service, pay to
the Government of Pakistan pension contribution in foreign currency
in accordance with the relevant rules and at the rates prescribed from
time to time by the Government of Pakistan. The remittance shall be
made by the foreign employer or the Government servant concerned
through normal banking channel to the parent office of the
Government servant concerned in Pakistan with a covering letter
showing the relevant head of account. The parent office will send
copies of challans and schedules to the Accounts Officer concerned
for information and necessary action. On delayed payment of these
contributions, the provisions of SR. 307 shall apply. Till such time as
the rates of pension contributions are ascertained and intimated by the
Audit Office concerned the foreign employer or the Government
servant concerned shall provisionally pay pension contribution in
foreign currency at a uniform rate of 33-1/3% of the mean of
minimum of the pay scale held by him at the time of his proceeding on
foreign service, plus other emoluments (reckonable for pension)
which would have been admissible to him had he not been deputed on
foreign service ;”
68
2. It has further been decided that the Lending Department should
invariably work out the rate of pension contribution and incorporate the same in the
terms and conditions of the persons concerned deputed on foreign service within
Pakistan or outside Pakistan. To illustrate the rate of the pension contribution will be
as under in respect of an officer of BPS-17, the minimum and maximum of the pay
scale of which is Rs. 1600/- and Rs. 3040/- respectively:
[Finance Division (Regulations Wing) O.M. No. 5 (5)R. 7/79, dated 29-01-1984.]
69
Shaheen...2796-7...2796(04)MS Wing...PC-3...59—78
ANNEXURE
It has been observed that persons are sent on transfer on foreign service
terms outside Pakistan but their terms and conditions of service remain
undetermined or unknown which is not desirable. The terms and conditions of
deputation are to be finalized in the light of the offer made before relieving the
person to take up his assignment. It has to be ensured that when a Government
servant is proposed to be transferred to foreign service outside Pakistan, the terms
and conditions of such foreign service including the amount of his pay, joining time
and pay during joining time etc. should be fixed by the authority sanctioning the
transfer in consultation with the foreign employer. A formal letter embodying these
terms should be issued.
(i) xx xx xx
(ii) xx xx xx
(iii) The foreign employer shall, during the period of foreign service of the
person concerned, pay to the Government of Pakistan through the
Pakistan Mission in the borrowing country, in foreign currency in
which he receives his salary from the foreign employer, pension
contribution in accordance with the relevant rules of and at the rates
prescribed from time to time by the Government of Pakistan. On
delayed payments of these contributions, the provisions of SR 307
shall apply. Till such time as the rates of pension contribution are
ascertained and intimated by the Audit Office concerned the foreign
employer shall provisionally pay pension contribution in foreign
currency in respect of the person concerned at a uniform rate of
33 1/3% of the mean of minimum and maximum of the pay scale of
the grade held by him at the time of his proceeding on foreign service,
plus other emoluments (reckonable for pension) which would have
been admissible to him had he not been deputed on foreign service;
(iv) xx xx xx
(v) The leave terms of the person concerned during the period of his
foreign service will be regulated according to the rules of, or the terms
and conditions offered by the borrowing Government/ Organization.
70
Leave salary due in respect of such leave will be payable by the
borrowing Government or Organization to the person concerned. No
part of leave earned by him during the period of foreign service will be
credited to his leave account with the Government, nor will any
liability in respect of leave salary on account of such leave devolve on
the Government. The Government will not recover any leave salary
contribution from the borrowing Government or Organization;
(vi) The person concerned will not be entitled to receive any leave salary
from Government in respect of disability leave on account of any
disability arising in or through foreign service, even though this
disability might manifest itself even after the termination of foreign
service;
(vii) xx xx xx
(viii) xx xx xx
(ix) If the person concerned during the period of his deputation becomes
entitled to any additional benefit, or is appointed to any post involving
alteration in his emoluments, he will intimate particulars of such
appointment to the Government of Pakistan for information. Any
modifications of the terms involving additional liabilities on the
Government will require their prior approval.
71
2. It has now been decided that all the concerned Ministries/Divisions/
Departments/Organisations should ensure following checks, to avoid cropping up of
problems in the implementation of the Government policy on the subject :—
[Finance Division (Regulations Wing) O.M. No. F .7 (1)-Reg. 7/96-D. 322/97, dated 19-5-1997.]
Sl. No. 51
The annual increment in the Basic Scale of Pay will accrue only on 1st day
of the month of December following the completion of at least six months of such
service at the relevant stage in that scale as counts for increment under the ordinary
rules, provided that:—
(a) a retiring Civil Servant shall be entitled to the usual annual increment,
for the purpose of calculation of his pension only, on completion of six
months service in the year of his retirement irrespective of due date of
1st December following the completion of six months;
Sl. No. 52
73
Civil Servants. These queries have been considered and clarifications thereof are
circulated for information of all concerned, as under:—
(i) The words “retiring Civil Servant” is applicable to both gazetted and
non-gazetted employees. Para (i) of part-l of Finance Division’s
Office Memorandum No. F. l (36) Gaz-Imp./93, dated 18-08-1973
may be treated as amended to that extent.
(ii) The civil servants retiring during the period on and from 1st of June
and 1st of December of a year are entitled to the usual annual
increment.
(iii) The amendment is equally applicable to the Civil Servants expired
during the above period.
(iv) The financial effect of the amendment is admissible from the year
1998. No claim of pension/commutation prior to 01-06-1998 will be
entertained.
Sl. No. 53
(i) The Heads of Departments (in the case of B-16 and above officers)
and Heads of offices (in the case of B-1 to B-15) employees should
start the preparation of pension papers in each case one year before
the expected date of retirement without waiting for the formal
application from the Government servant concerned, which is to be
submitted not earlier than six months before the date of retirement.
(ii) The Head of the Departments or offices responsible for initiating the
case should start filling Sections (2) to (5) of Part II of the working
copy of the Pension Application Form C.S.R. 25 (Revised) one year
before the expected date of retirement.
74
of misuse of Government funds or losses caused to Government. If
there are any such dues, early steps should be taken to complete the
recoveries of the dues before the date of retirement, if any
disciplinary action in this behalf has to be initiated, this should be done
at once, so that it may be possible to finalize the case and complete the
recoveries before the date of retirement. In case such action has
already been initiated steps should be taken to finalize it as quickly as
possible so that recoveries may be completed well in time. If any
other disciplinary action is pending, it should also be finalised.
(iv) Six months before the expected date of retirement, the would-be
pensioner should be asked to fill in and sign Part I in a fresh copy of
the form and submit it alongwith three specimen signatures, three
photographs and two sets of thumb and finger impressions on the
prescribed form, all duly attested. The photographs and thumb and
finger impressions are not required in the case of B-16 and above
officers.
(v) Part I of the working copy should then be filled in by copying from the
signed copy received from the applicant. Similarly, Sections (2) to (5)
of Part II of the signed copy should be filled in by copying from the
working copy. Section I of Part II of both the forms should then be
filled in.
(vii) The payment of pension should not be held up merely for want of ‘NO
DEMAND CERTIFICATE’. In cases in which ‘No Demand
Certificate’ is not available P.P.O. may be issued by the Audit Officer
concerned for payment at a Treasury subject to the production of an
undertaking, at the time of the first payment of the pension/gratuity, by
the pensioner, or his family (in the case of his death) to the effect that
any demand coming to the notice within a period of one year after the
issue of P.P.O. would be recoverable from the pension. Failure to
intimate recoveries during this extended period should result in the
75
amount involved being recovered from the official responsible for the
delay. If any Government dues are found to be outstanding against
pensioner within one year from the date of issue of the P.P.O. the
matter shall be referred to Head of the Department for orders before
any recoveries are actually effected from the pensioner.
[Para 1(1) Finance Division O.M. No. F. 6(4)-Reg. (6)/79 dated 22-3-1981.]
(viii) In cases where Government servants had retired with less than
10 years service and were entitled to service gratuity only, it would not
be possible to recover Government dues coming to light afterwards
when the gratuity had been paid to them. The payment of such
gratuity could, therefore, be made only after the ‘No Demand
Certificates’ have been issued by the authorities concerned. In order
to avoid hardship in such cases it has been decided that the payment
of gratuity should not be withheld for more than six months after the
date of retirement. The onus of furnishing the certificate or intimating
the outstanding dues, as the case may be, within this period will rest on
the Division/ Department concerned. The outstanding dues coming to
light within this period may be recovered from the amount of gratuity
which should be paid after six months of the date of retirement
without insisting on the ‘No Demand Certificate’ and the
responsibility for Government dues if any, coming to light thereafter
should rest with the officials responsible for the delay.
(ix) The Head of Department or office should alert the Estate Office six
months before the date of retirement of a Government servant to
bring his rent account up-to-date so that the outstanding dues, if any,
are realised before the date of retirement. In case a retired Govern-
ment servant is allowed to continue in occupation of Government
quarter after the date of retirement, the Estate Office should ensure
future recovery of rent by obtaining personal sureties instead of
withholding the ‘No Demand Certificate’.
76
(xi) The signed copy of the Pension Form should be forwarded to the
sanctioning authority after filling up and signing Section (6) of Part II.
The working copy may be retained in the initiating office as an office
copy.
(b) Last Pay Certificate.—It shall be mandatory for the drawing and
disbursing officers and audit and accounts authorities to issue Last
Pay Certificate within 15 days of the date of retirement of a
Government servant.
[Para (b) Finance Division O.M. No. F. 6 (4)-Reg. (6)/79 dated 22-3-1979.]
(h) A certificate to the effect that the widow had not judicially
separated from her husband (3 copies).
(i) A certificate that the widow had not re-married after the death
of her husband.
77
(xiv) The sanctioning authority should fill in Section (6) or Part II of the
Form. The full pension admissible under the rules is not to be given as
a matter of course, unless the service rendered has been really
approved. If the service rendered has not been thoroughly
satisfactory, the authority sanctioning the pension/gratuity should
make such reduction in the amount of pension/gratuity as it thinks
proper. However no reduction in the amount of any pension can be
made without affording to the person concerned, by means of a notice
in writing, an opportunity to show cause against the proposed
reduction.
[Finance Division Notification No. S.R.O. 482(K)/72-F, 10(7) Rev. (6)/71, dated 30-3-1972.]
(xv) After completion of Section (6) of Part II of the form the sanctioning
authority should send the form to the Audit Office, alongwith a
forwarding letter. In regard to preparation of pension papers of
Government servants on deputation to other Departments it has been
decided that those of a temporary employee may be prepared by the
borrowing Ministry/Department, but in the case of a permanent
employee the papers have to be prepared by the Ministry/Division/
Department/Office in which he held a substantive appointment.
Likewise the audit office dealing with the borrowing Department, in
which the temporary employee was serving will finalise the pension
case and in the case of a permanent Government servant the pension
case will be finalised by the audit office in whose jurisdiction falls the
Government/Ministry/Department in which such a Government
servant holds a permanent post in a substantive capacity.
[Finance Division O.M. No. F. 7(2) Reg. (6)/72, dated 18-4-1972 and Auditor-General’s letter
No. 2244-Pro/50-71, dated 24-9-1975.]
(xvi) The Audit Officer, after scrutinizing Part I and Part II and arriving at
his own findings about the correct length of qualifying service and the
amount of Pension and Gratuity admissible, record a gist of his
findings from his working papers into Part III of the form.
(xvii) The Audit Officer should issue the Pension Payment Order in case
where all necessary documents/informations are available with him, a
fortnight before the expected date of retirement.
78
final Pension Payment Order has been issued. The return of the
Progress Sheet should be watched by the administrative Ministry/
Department and on its receipt back it should be examined at the level
of Deputy Secretary in the case of B-l to B-15 staff and Joint
Secretary in the case of B-16 and above with a view to finding
whether any delay has taken place.
2. Post held.
3. Date of birth.
———————————————————————————————————————————–
Action
Due date ————————————————
}
Initiated on Completed on
————————————————————————————————————————————
1 2 3 4
————————————————————————————————————————————
5. Initiate preparation of
pension papers.
One year before the expected date
6. Checking of records to of retirement.
}
see whether any recoveries
of Government dues are
outstanding.
11.
Issue of Pension Payment Fortnight before the expected
Order. date of retirement.
———————————————————————————————————————————–
This Progress Sheet should move with the pension papers of the individual
concerned and be returned to the administrative authority after Pension Payment
Order has been issued where observations of Head of Department/D.S./J.S. should
be recorded.
79
Stages relating to preparation and disposal
of an ordinary pension case
Sl. No. 54
{
(i) The office responsible for initiating the case starts filling up of working copy
of the Pension Application Form.
STAGE I (ii) Checks records to see whether any recoveries of Government dues are
outstanding.
(iii) Attach a Progress sheet showing the dates by which specific action is required.
{
(i) Obtain formal application from the would-be pensioner.
STAGE II (ii) Requests the parties concerned for issue of “No Demand Certificate”.
(iii) Warns the Estate Office to bring the rent account up-to-date.
{
(i) Completes the pension papers for submission to sanctioning authority.
STAGE IV
{ (i)
(ii)
(iii)
STAGE V
{ (i)
(ii)
Audit office returns the Progress Sheet.
The Vigilance Officers will keep a close watch over the pension work in the
Ministries as well as the attached departments and subordinate offices.
80
government servants. As such it has been decided, in consultation with the Auditor
General of Pakistan, to introduce a revised Pension Application Form CSR-25, a
copy of which is re-produced below. Ministries/ Divisions/Departments/Offices are
requested to use the new Form invariably while dealing with the pension cases of
retiring government servants.
C. S. R. 25
Revised
PENSION PAPERS
OF
Mr./Mrs./Miss...................................................................................................
........................................................................................................................
Postal Address........................................................................................................
........................................................................................................................
........................................................................................................................
In the case of family pension for death while in service, page 2 will not be filled in and page 3 will be
applicable.
SIR,
have retired
I have the honour to say that I have been permitted to retire from service
am due to retire
on (Dated).......................................
81
I, therefore, request that the pension/gratuity admissible under the rules may kindly
be sanctioned to me.
2. I declare that I have neither applied for nor received any pension or
gratuity for any portion of this service, nor shall I submit any application hereafter
without quoting a reference to this application and to the orders which may be
passed thereon.
Signature: —————————————–
S/o: ————————————–
W/o: ————————————–
D/o: ————————————–
82
APPLICATION FOR FAMILY PENSION
To
The ...............................
.................................
.................................
DEAR SIR,
2. I declare that I have neither applied for nor received any family
pension.
(place) .................................................
83
(iv) Descriptive Roll.
Yours faithfully,
Signature ...............................................
Widow/Husband/entitled
member of the family ...............................................
PART II
*3. Nationality........................................................................................
6. BPS...........................................Date of Birth..................................
{
Commencement of service ........................
Y M D
84
8. Length of service:
From to
From to
From to
———————————
Total:
———————————
9. Date of commencement and ending of each spell of military service, if any:
Y M D
From to
From to
———————————
Total:
———————————
10. Government under which service has been rendered in chronological
order;
Government of ............. from to ie .................................
Government of ............. from to ie .................................
Government of ............. from to ie .................................
———————————
Total:
———————————
11. Class of pension or gratuity applied for ..........................................
12. Average emoluments/Last pay drawn of the post held on regular
basis............................................................................................
13. Proposed gross Pension/Gratuity....................................................
14. Proposed family pension................................................................
15. Proposed value of commutation.....................................................
16. Proposed net pension.....................................................................
District Accounts Office
*17. Place of Treasury/Sub-Treasury
National Bank of Pakistan...................................Branch
18. Date from which pension is to commence.......................................
official seal Signature of Head of..........................
Office/Department..............................
Name...............................................
Designation......................................
*Entries No.1, 2, 3, 4 and 17 should be made in capital letters.
85
SECTION (2).—Calculation of qualifying service
Period
————————
Y M D
———————————————————————————————————————————
The total emoluments for 36/12 months are:
Therefore “Average Emoluments” work out to Rs. — 36/12 = Rs. P.M.
86
SECTION (4).—Calculation of Pension
Total: Rs........................................
.
Commutation. Rs........................................
87
Officer may find to be admissible under the rules is hereby sanctioned.
OR
The undersigned is satisfied that the service of.......................................
has not been satisfactory and it has been decided that the full pension and/or gratuity
found by the Audit Officer to be admissible under the rules should be reduced by the
specific amounts or percentage given below:—
Signature——————————
Official Seal
Designation—————————–
Pension Gratuity
Government of .........................................................
Government of .........................................................
———————————
Total:
———————————
SECTION 5
S1. No. 56
The term “emoluments” means the emoluments which the officer was
receiving immediately before his retirement and shall include—
*2. Omitted.
1-A. If during the last three years of his service an officer’s pay has been refixed as a result of
revision of upgradation of the post held by him with retrospective effect but arrears have not been allowed
not rise made in respect of the past period, his emoluments, for the purpose of calculating the average, shall
be taken at what they would have been if the arrears had not been disallowed or the recoveries had been
made.
————————————————————————————————————————————
*Substituted/Omitted vide Finance Division Notification No. F. 12(2)-Reg. (6)/84 dated
13-10-1985.
**Pension is Calculated on basis 12/36 of Service vide F. D. No. F. 6(7)-Reg. 6/73, dated 15-2-1977 and
even number, dated 16-6-1979.
91
2. If during the last three years of his service, an officer has been absent from duty on leave
without allowances (not counting for pension), or in Class IV service, or suspended under such circumstances
that the period of suspension does not count as service, the periods so passed should be disregarded in the
calculation of the average, an equal period before the three years being included.
3. Excepting as provided in **[rules 1, 1-A, 2 and 2-A] only emoluments actually received
be included in the calculation. For example, when an officer is allowed to count time retrospectively
towards increase of pay, but does not receive retrospectively the intermediate periodical increments, these
intermediate increments are not reckoned in the calculations.
4. In the case of Section -writers whose service has been allowed to count for pension under
special orders of the Government of Pakistan, and of Press servants whose service qualifies under Article
380, “average Emoluments” means the average earnings of the last seventy two months in Supervisor
service.
Note 1.—[This rule applies in a case of a Press servant remunerated by a fixed rate of pay if his
pay is met from the grant for piece-work].
.
Note 2.—[Overtime earnings of press servants paid at piece-work rate may be taken into
account in calculating Average Emoluments under this rule, but such earnings must be excluded in reckoning
the Average Emoluments of Press employees who draw at fixed rate].
Note 3.—[If during the last 72 months of service a Press servant has been for some period on
fixed pay and for other period a piece-work employee overtime earnings may be taken into account in
calculating pension only for the periods during which he was remunerated at piece-work rate].
Sl. No. 57
(a) The amount of pension that may be granted to a Government servant is
determined by the length of service. Fractions of a year are not taken into account
in the calculation of any pension admissible to a Government servant. The full pension
admissible under the rules is not given as a matter of course. The service rendered
should be really approved. If the service has not been thoroughly satisfactory, the
authority sanctioning the pension should make such reduction in the amount as it
thinks proper. [Art. 470 C.S. Rs].
“Note.—1. The amount of any pension shall not be reduced under this
Article without affording to the person entitled to it, by means of a notice in writing
an opportunity to show cause against the proposed reduction.”
[No. F. 10(7) Reg. (6)/7l.]—Ministry of Finance Notification No. S.R.O. 482 (K)/72, dated the 30th
March, 1972.]
92
pension or gratuity as admissible under normal rules and the certificate
of ‘thoroughly satisfactory service’ is not required in his case.”
[Finance Division O.M. No. OB-2/12/63-Imp (1), dated 18-08-1966 and Finance Division O.M. No.
F. 8 (14)-R. 6/68, dated 25-11-1968 and Notification No. F 3 (1) Reg. (6)/84, dated 20-11-1984.
(d) The amount of pension of a Government servant who has the right to
retire on a retiring pension should not be less than the amount to which he would
have been entitled if he had exercised this right, notwithstanding the fact that the
emoluments may be reduced by reason of his appointment to another post carrying
lower pay, otherwise than as a penalty.
93
Calculation of Average Emoluments
for the purpose of Pension
Sl. No. 58
It has been decided that the “average emoluments” shall be calculated for
the purpose of pensionary benefits on the basis of the last twelve months of service.
These orders shall be applicable to all civil servants retiring on or after the
1st February, 1979.
Sl. No. 59
Reference Finance Division O.M. No. F. 6(9)-Reg. (6)/78, dated the 15th
February, 1979. The decision contained therein was intended to be applicable in
cases where the average calculated on that basis was more favourable than under
the rules previously in force. It has accordingly been decided that in case where the
pay of a Government servant has been reduced, otherwise than as a penalty, under
the Government servants (Efficiency and Discipline) Rules, the average for the
purpose of pension may, at the option of the pensioner, be calculated on the basis of
the emoluments drawn or which would have been drawn, during the last three years
of service.
Sl. No. 60
94
ANNEXURE
The President has been pleased to sanction the revision of Basic Pay Scales
for the civil employees in BPS 16—22 of the Federal Government paid directly from
the Civil Estimates or from the Defence Estimates as detailed in the following
paragraphs.
2. Basic Pay Scales.—The existing and the revised pay scales are detailed
in the Appendix. The revised pay scales shall replace the Basic Pay Scales, 1987
and shall be effective from the first of June, 1991.
(a) The existing indexed pay sanctioned vide Finance Division’s O.M.
No. F. 1 (31)-Imp. II/88, dated 1-7-1988.
(c) The ad-hoc increase of 10% sanctioned vide Finance Division’s O.M.
No. F. 1(13)-Imp. II/90, dated 10-7-1990.
(d) The dearness allowance of Rs. 200 per month sanctioned vide Finance
Division’s O.M. No. F. 1(23)-Imp. II/90 (i), dated 17-1-1991.
95
(ii) The existing concession of grant of one premature increment on promotion
as admissible to employees in BPS-1—19, shall be extended also to those in BPS-20
and above.
(iii) Government employees who are allowed selection grade may be granted
one premature increment as is allowed in the case of promotion.
————————————————————————————————
Name of post Existing Revised
Rs. p.m. Rs. p.m.
————————————————————————————————
— PS to Ministers (Federal) 250 375
— PS to Secretaries (Federal) 200 300
— PS to Additional Secretaries (Federal) 150 225
————————————————————————————————
(a) Part-III (ICMA/ICWA) : From Rs. 150 p.m. to Rs. 300 p.m.
(b) Part-V (ICMA/ICWA) : From Rs. 400 p.m. to Rs. 800 p.m.
(c) Chartered Accountants : From Rs. 400 p.m. to Rs. 800 p.m.
Where FCA/ ACA is not the minimum
qualification prescribed for the post.
96
(ii) Qualifications Pay for Senior Officer.—Qualification Pay shall be
allowed from 1-6-1991 to those officers who have qualified the following courses at
the rates shown against each :—
9. Allowances:
(a) For Officers in BPS-17 and 18. From Rs. 300 p.m. to Rs. 400 p.m.
(b) For Officers in BPS-19 and 20. From Rs. 400 p.m. to Rs. 500 p.m.
For Doctors who teach basic From Rs. 500 p.m. to Rs. 1000 p.m.
sciences in Medical Colleges.
97
IV. Rural Compensatory Allowance for Doctors posted in rural areas
below Town Committee level.—The existing rates of the Practice Compensatory
Allowance (Renamed as Rural Compensatory Allowance) for doctors posted in
rural areas below Town Committee level shall be enhanced as under :—
(a) For Male Doctors: From Rs. 200 p.m. to Rs. 1,200 p.m.
(b) For Female Doctors: From Rs. 300 p.m. . to Rs. l,500 p.m.
(a) For Officers in BPS-20. From Rs. 200 p.m. to Rs. 600 p.m.
(b) For Officers in BPS-21. From Rs. 400 p.m. to Rs. 800 p.m.
(c) For Officers in BPS-22. From Rs. 600 p.m. to Rs. 1,000 p.m.
Appendix
BASIC PAY SCALES
————————————————————————————————
1987 Modified Scales 1991
————————————————————————————————
600-13-860 605-17-860 920-26-1310
650-16-945 630-21-945 945-32-1425
650-19-1030 655-25-1030 975-37-1530
675-22-1115 680-29-1115 1005-43-1650
700-25-1200 705-33-1200 1035-49-1770
725-28-1285 730-37-1285 1065-54-1875
750-31-1370 755-41-1370 1095-60-1995
790-34-1470 795-45-1470 1140-65-2115
830-38-1590 840-50-1590 1185-72-2265
870-42-1710 870-56-1710 1230-79-2415
910-46-1830 915-61-1830 1275-86-2565
970-52-2010 975-69-2010 1355-96-2795
1035-58-2195 1040-77-2195 1440-107-3045
1100-64-2380 1105-85-2380 1530-119-3315
1165-71-2585 1160-95-2585 1620-131-3585
1350-105-2925 1875-146-4065
2065-155-3925 2870-215-5450
2710-195-4660 3765-271-6475
4130-205-5770 5740-285-8590
4900-235-6780 6810-325-10060
5420-290-7740 7535-405-11585
5800-325-8400 8075-450-12575
————————————————————————————————
98
Sl. No. 61
It has been decided to allow the benefit of revised pay scales of 1977 for
fixation of pay on notional basis for the purpose of calculation of pension only to
those retired officers/officials who were on LPR on 01-05-1977 and whose pay
was not revised in terms of revision of pay scales of 1977 with effect from
01-05-1977.
[Finance Division (Regulation Wing) O.M. No. F. 6(3) R. 6/91, dated 23-8-1993.]
Sl. No. 62
(c) Elimination of second medical board for the invalidated pensioners for
eligibility of commutation.
[Paras 7-9 of Finance Division (Regulation Wing) O.M. No. F. I (2)-IMP/94 (i), dated 15-6-1994.]
Sl. No. 63
With reference to para 8 (a) of Finance Division’s O.M. No.1 (2)-Imp/94 (i)
dated 15th June, 1994 regarding restoration of commuted value/ gratuity of families
on completion of required period, it is stated that queries have been received in the
Finance Division :—
99
if the commuted portion/gratuity that has become due for restoration
before 01-06-1994 may be restored on due date or w.e.f 01-06-1994.
(i) The commuted portion/gratuity that has become due for restoration
before 01-06-1994 will not be restored on due date but w.e.f
01-06-1994.
[Finance Division (Regulation Wing) O.M. No. F. 4 (10)-Reg. 6/94-1. dated 11-6-1995.]
Sl. No. 64
Sl. No. 65
100
pension to the pensioners of the Government of Pakistan, the President has been
pleased to grant the benefits as follows:
(i) The above increase will not be admissible to those retired on or after
01-06-1991.
(iii) The ad hoc increase will also be admissible on family pension granted
under the Pension-cum-Gratuity Scheme, 1954, Liberalized Pension
Rules, 1977, on pension sanctioned under the Central Civil Services
(Extra-Ordinary Pension) Rules as well as on the Compassionate
Allowance under CSR-353.
101
on the basis of pay that would have been admissible to them had the pay revision
been effected on the date of their retirement discounted by 12%.
[Finance Division (Regulation Wing-II) O.M. No. F. 6 (4)/Reg. (6)/91 dated 3-10-1991.]
Sl. No. 66
[Finance Division (Regulation Wing-II) O.M. No. F. 6 (4)/Reg. (6)/91 dated 19-4-1993.]
Sl. No.67
The President has been pleased to sanction with effect from 01-07-1995
increase in pension to all civil pensioners of Federal Government including those
paid from Defence Services Estimates as well as retired armed forces personnel at
the rates as follows:
Increase
in
Pension
102
pension sanctioned from time to time. Gross pension of retired Government employees
would not be less than Rs. 300 per month and in the case of family pension not less
than Rs. 150 per month for the purpose of calculation of the above increase.
[Finance Division (Regulation Wing) O.M. No. 4 (3)-Reg. 6/95. dated 29-6-1995.]
Sl. No. 68
The President has been pleased to sanction with effect from 1-3-1997 an
increase @ 10% in pension to civil pensioners of Federal Government including
those paid from Defence Services Estimates as well as armed forces personnel
retired in BPS-1 to 16.
103
The increase in pension will also be admissible on family pension granted
under the Pension-cum-Gratuity Scheme, 1954, Liberalized Pension Rules, 1977, on
pension sanctioned under the Central Civil Services (Extraordinary Pension) Rules
as well as on the Compassionate Allowance under CSR-353.
Sl. No. 69
(i) Whether the above said increase is also admissible to the pensioners,
who were in BPS-17 by moveover or by virtue of Selection Grade.
104
(ii) The benefit of an increase in pension is admissible to those Government
servants who were retired prior to 1st March, 1997.
Sl. No. 70
The President has been pleased to allow increase in pension with effect
from 1st July, 1999 to civil pensioners of the Federal Government including civilians
paid from Defence Estimates at the following rates :
Increase in Pension
(i) Pensioners in BPS-1—16 25%
(ii) Pensioners in BPS-I7 & above 20%
[Finance Division (Regulations Wing) O.M. No. F. 4(1)-R. 6/99, dated. 23-7-1999.]
Sl. No. 71
106
S1. No. 72
Reference para 18 of Finance Division’s O.M. No. F.1 (5)-Imp/2001, dated
4-9-2001, the Government has considered the case of family pension of those
government servants who expired between 1-7-2001 to 30-11-2001 and has decided
that the government servants who expired during the above period while in service,
may be allowed the benefit of fixation of pay for the purpose of calculation of family
pension only so that their families could avail the benefit accrued vide para 18 of this
Division’s O.M. ibid.
[Finance Division’s O.M. No. F.4(2)-Reg.6/2001-III, dated 5-3-2002.]
Sl. No. 75
With reference to Finance Division’s O.M. No. F. 4(2)-Reg.6/2001-III,
dated 5-3-2002, thereby extending the benefit of fixation of pay under para 18 of the
subject scheme for the purpose of family pension of those Government servants
who expired during the period from 1-7-2001 to 30-11-2001 and to clarify that the
similar benefit is admissible for the purpose of payment of Gratuity where
admissible, in case where the Government servants could not exercise option for the
Revised Basic Pay Scales scheme and the family so opts.
[Finance Division’s O.M. No. F.4(2)-Reg.6/2001, dated 14-9-2002.]
Sl. No. 78
The increases allowed on pension @ 15% and 8% w.e.f. 01-7-2003 and 01-
07-2004 respectively shall not be admissible to the Government servants who would
draw pension under the revised Basic Pay Scales, 2005.
[Finance Division O.M. No. F. 1(1)/Imp/2004, dated 1-7-2005]
109
Sl. No. 79
110
Revitalization Of the Critical Services:
Institutional Response to Sectarian Violence
Against Government Off icials
Sl. No. 80
The Government has decided to allow the following package to the families
of those Government servants whose death takes place due to sectarian violance
against Government servants.
(iii) Lump Sum Grant.—The amount of Rs. 0.5 million shall be paid to the
family of the deceased government servant within a period of 30 days
of his death.
Sl. No. 81
111
Sl. No. 82
Sl. No. 83
[F..D. O.M. No. F. 6 (4) Reg. (6)/77 Vt. II dated July 8, 1982.]
Sl. No. 84
113
had served under the Government and the other upto the date of his
final retirement from the service of the Corporation, etc.
(ii) Pension papers relating to the period upto the date of service under
the Government will be sent to the Audit Office concerned for
processing in the usual manner. (Explanation: Audit Office concerned
means AGPR, Islamabad, Rawalpindi, Karachi, Lahore, Peshawar
Quetta to the extent of their jurisdiction limits.
(iii) After completion of all formalities the Pension Section (of the Audit
Office) will issue an authority of payment of Pension/Gratuity and
Commutation in favour of the Corporation/Organization, etc.
4. Adjustment of Accounts
5. Service Verifications
114
Shaheen...2796-10...PC-3....97-102
SECTION 6
Sl. No. 85
[Treasury Rule 323 and Finance Division O.M. No. F. 3(11) IF-IX/75-288 dated 8-4-1977.]
[Finance Division O.M. No. 4(3)-RI/64, dated 11-2-1965 and F. 4(8)RS/II/68, dated 10-5-1969].
Note.—In the case of a pensioner permitted to draw pension after re-employment, this
certificate should be modified according to facts. (Art. 953 C.S.Rs).
116
(xi) Arrears of pension.—There is now no restriction for the drawal of
pension, if it falls into arrears. The arrears may be paid by the disbursing officer
without any reference to the audit office or the pension sanctioning authority.
117
(xvi) Agreements for recovery from pensioner.—All assignments,
agreements, orders, sales and securities of every kind made by the person entitled
to any pension, pay or allowance mentioned in Para (xiv), above in respect of any
money not payable at or before the making thereof, on account of any such pension,
pay or allowance, or for giving or assigning any future interest therein, are null and
void. (Sec. 12 Act XXIII of 1871).
Sl. No. 86
(i) A pensioner is entitled to receive his pension in sterling for the period of
his residence outside Pakistan. The term ‘residence’ includes temporary visits
abroad. For this purpose the pensioner has to intimate to the Audit Officer
concerned in advance that he intends to proceed abroad with effect from
................................ ....................in connection with ............................and his
period of stay will be approximately........................... On receipt of the
information the Audit Office will authorise the payment of pension in sterling
through the State Bank of Pakistan for the period as intimated by the pensioner or
for the period of his actual stay whichever is less. This authorization will, however,
be subject to the availability of foreign exchange.
(iv) The payment of pension in sterling in the case of the pensioners who
do not fall within the purview of Revised Pension Rules, 1966, or who have elected
to retain the pre-1966 pensionary benefits would continue to be governed by the
provisions of Art. 934 C.S.R. or Art. 983 C.S.R. as the case may be, read with
paras 3 & 4 of President’s Order No. XIV of 1959. [President’s Order No. XIV of
1959, dated the 24th August, 1959 as amended vide Ordinance No. III of 1981
dated 24-1-1981, Ministry of Finance O.M. No. F. 8(5)-RI/59, O.M. No. F. 5(5)-RI
118
(RWP)/62, dated the 26th May, 1962, Notification No. F. 4(3)-R6/69, dated the 18th
September, 1969 and O.M. No. F.6(22)-Reg. (6)/72, dated the 8th September,
1972.]
S1. No. 87
119
pensioners were asked to refund the excess amount, they protested strongly on the
basis of hardship.
2. In view of the above situation and the fact that in most cases the fault
did not lie with the pensioners, it has been decided that for the purpose of dealing
with the overpayments made so far, waiver may be allowed as follows:—
(iv) Full recovery may be made from pensioners/widows who are below
65 years of age on 30th November, 1986.
S. No. 88
At present small pensions upto Rs. 200 per mensum can be drawn by
pensioners at their option and expense through Postal Money Orders. In order to
provide greater facility to small scale pensioners, the President has been pleased to
decide that, with immediate effect, Central Pensioners drawing pensions upto
Rs. 300 per mensum will be allowed to draw their pensions at the expense of the
Central Government. Necessary amendment to the relevant rules is being made
separately.
120
Sl. No. 89
Sl. No. 90
Sl. No. 91
121
3. The precise arrangements to be followed to give effect to the
aforesaid decision will be as indicated below:—
(2) Finance Division have already issued a Press Note announcing the
decision for the information of the pensioners and requiring them to
intimate in writing, to the Treasury Officer or the District Accounts
Officer from whom they are drawing their monthly pension at present
the particular branch of the National Bank of Pakistan from which
they wish to draw their pension in future. The information can also be
furnished when the pensioner approaches the Treasury Officer/
District Accounts Officers (as the case may be) for drawal of his
pension for the month of July, 1977 or for any subsequent month.
(3) The National Bank of Pakistan will immediately start giving publicity
over the information media to the new mode of payment of pensions.
The bank would also supply an up-to-date district-wise list of their
branches all over Pakistan to:—
(4) On their part, the Treasury Officers or the District Accounts Officers
(as the case may be) concerned with payment of pensions will also
ensure that an option is obtained in writing from all those pensioners
who approach them for payment of their pension for the month of
July, 1977, or for any subsequent month and who desire future
payments of their pension to be made through the National Bank of
Pakistan. The written option should invariably name the particular
branch of the National Bank from which payment is desired.
122
portion of PPO to the concurned Branch of National Bank of
Pakistan, another copy to his Accountant General/Comptrollers
and the third copy will be recorded for reference in future.
(ii) If the nominated branch of National Bank is situated in the same
District as that of the District Accounts Office the District
Accounts Officer will forward one copy of the completed TR.
36 and disburser’s portion to the concerned branch of National
Bank and another copy to the Audit Branch of his office (which
will audit the payments of pensions made directly at the
branches of National Bank) and the third copy will be recorded
for reference in future.
(iii) If the nominated branch of National Bank is situated outside the
District in which the District Accounts Office is located the
District Accounts Officer will forward one copy of the
completed TR. 36 and disburser’s portion to the concerned
branch of National Bank and another copy to the District
Accounts Officers, in whose jurisdiction the nominated branch
is situated (for audit of pension payments) and the third copy will
be recorded for reference in future.
(iv) In case the nominated branch is situtated outside the Province of
Treasury/District Accounts Office, the Treasury Officer/
Districts Accounts Officer will forward one copy of TR. 36 and
the disburser, to portion to that branch of National Bank, and the
second copy the Accountant General/Comptroller of the
Province where pension is being received. That Accountant
General will, in turn, inform the Accountant-General/
Comptroller of the other Province so that pension payments thus
made may be accounted for and audited. The third copy will be
recorded for future reference. Before forwarding the
documents to National Bank of Pakistan in pursuance of (i) to
(iv) above the Tresury Officers/District Accounts Officers will
have their signatures verified in the manner stated at item 8(b)
below.”
(6) Pensions for the month of August, 1977, payable on and from 1st
September, 1977, in respect of those pensioners who elect to be paid
at the National Bank of Pakistan will be disbursed by the respective
nominated branches of the bank.
(7) Pensioners who do not visit the Treasury Officer/District Accounts
Officers for drawal of their pension for July, 1977 or for any reason
even thereafter will continue to draw their monthly pension from the
Treasury Officer/District Accounts Officer until they have exercised
their option and wish to be paid through the National Bank of
Pakistan. After exercise of the option the Treasury Officer/District
Accounts Officer will take action on the lines indicated at item (5)
above.
123
(8) (a) The Accountant General/Comptroller shall in due course, arrange to
supply to the branches of the National Bank of Pakistan, the specimen
signatures of their authorised Officers, including those of District
Accounts Officers, together with the specimen of the confidential
seal with which the PPO and other related documents will be
embossed.
(iii) When the PPO is issued by a District Accounts Officers and the
nominated branch of the National Bank is situated within his
jurisdiction (District) both the halves of the PPO will be sent to
the nominated branch of the Bank endorsing a copy of the
forwarding letter to the pensioner.
124
(iv) When the nominated branch is situated outside his jurisdiction
(District) both the halves of the PPO will be sent to the
nominated branch of National Bank, endorsing a copy of the
forwarding letter to the District Accounts Officer in whose
jurisdiction the nominated branch of the Bank is situated for the
purpose of audit of pension payments. If however, the branch is
situated outside the province the copy should be forwarded to
the Accountant-General for his Province who will, in turn,
inform the Accountant-General/Comptroller of the other
Province.
(v) In all these cases i.e. (i) to (iv) above:—
(a) a copy of the forwarding letter (with which PPOs are
being sent to the bank) should be endorsed to the pensioner
advising him to take his National Identity Card to the bank,
on first appearance, for indentification; and
(12) The first payment of pensions the National Bank of Pakistan will be
made to the pensioner after proper identification and after carrying
out necessary checks on presentation of his PPO by the pensioner or
in case of new pensioners the letter of intimations sent to him by
accountant General/Comptroller/District Accounts Officer that his
PPO has been sent to the branch of National Bank from which he has
chosen to receive his pension payment. Subsequent payment may be
subjected to usual checks. Every payment of pension shall be entered
under relevant date and signature of authorised bank officer both on
the disburser’s portion and pensioner’s portion of PPO, and also in the
special ledger in Form TR-36 referred to in para (ii) above.
125
(13) Payment of pension to pensioner will be made on submission by the
pensioner of a bill in the form of Pensioner’s Receipt duly filled in,
stamped (where necessary and signed by the pensioner).
(14) (i) In case a pensioner desires to receive payment of his pension from
another branch of the National Bank of Pakistan, instead of the one at
which it is already in course of payment the latter branch will endorse
the name of the other branch on the disburser’s portion as well as the
pensioner’s portion of PPO and forward the disburser’s portion of
PPO alongwith a completed Form. TR.-36 to the other Branch of the
National Bank with a copy of the forwarding letter and completed
form TR-36 to the Accountant General/Comptroller/District
Accounts Officer who issued the PPO. A photo copy of the PPO of
the (disburser’s portion) will, however, be retained by the transferring
branch for its own record and reference.
(ii) In case the branch of the National Bank on which payment is now
desired by the pensioner is outside the jurisdiction of the Accountant
General/Comptroller, a copy of completed Form TR-36 received from
the branch of the Bank will be sent by the Accountant-General/
Comptroller, to the Accountant General/Comptroller concerned (in
whose jurisdiction the branch of the Bank at which payment is desired
by the pensioners) for necessary action.
(iii) Where the branch of the Bank is situated outside the jurisdiction of the
District Accounts Officer who issued the PPO (but within the same
Province) the District Accounts Officer will on receipt of Form TR-
36, inform the concerned District Accounts Officer so that payments
made in latter’s jurisdiction are accounted for an-audited accordingly.
If, however, the other branch of the Bank is situated the Province the
District Accounts Officer will send a copy of the completed Form
TR-36 to his Accountant General/Comptroller for out-side informing
the Accountant General/Comptroller of the other Province to take
necessary action (for accounting and audit).
(16) Pending the availability of the supply in the manner indicated in item
(15), the existing forms of pension payment bills in use in the
Treasuries may be utilized for the time being.
126
(17) In order to distinguish the pension payment bill forms for Federal and
Provincial pensioners, these forms should be provided in two different
colours (white for Provincial pensioners and pink for the Federal
pensioners).
(18) After payment of pensioners seperate bank scrolls in the prescribed
Form TR-36 will be prepared for Federal and Provincial Government
pensioners and submitted by National Bank of Pakistan branches
alongwith payment vouchers (that is, paid Pensioner’s Receipts) to
the Treasury Officer/District Accounts Officer in the manner
indicated below:—
(i) At places where State Bank of Pakistan offices exist.
One or two branches of the National Bank of Pakistan shall be
nonminated in these cities as the “link branches” to deal with the
Treasury Officer, District Accounts Officer and the State Bank.
Link branches will collect the scrolls and relevant payment
vouchers (paid Pensioner’s Receipts) from all branches within
their area in respect of pension payments made on a particular
day, consolidate them and submit the same to the Treasury
Officer/District Accounts Officer on the next working day
through a Credit Note showing there in the amount of Federal
and Provincial Government pensions separately. On receipt of
the Credit Note, the State Bank of Pakistan will credit the total
amount to the National Bank of Pakistan a-count per contra
debit through consolidated vouchers to the Federal/Provincial
Government Account No. 1 (Non-Food) maintained on State
Bank’s books.
(ii) At places where State Bank Office does not exist and more
than one branch of National Bank is functioning.
One of the National Bank branches (Treasury Branch) will be
nominated as “Link Branch” to deal with the Treasury Officer/
District Accounts Officer. The link branch will collect scrolls of
pension payments of a day and payment vouchers (paid
Pensioner’s Receipts) from all branches of the bank in its area,
consolidated them and submit the same to the Treasury Officer/
District Accounts Officer on the next working day. The link
branch shall advise the consolidated figure of pension payments
of all branches in its jurisdiction to its Finance Division at Head
Office, Karachi, for claiming credit from the State Bank of
Pakistan per contra debit to the account of the Federal/
Provincial Government concerned with the State Bank in the
usual manner.
(iii) At places where a single branch of the National Bank is
Functioning and a Government Treasury does not exist.
Such branch after payment of pension bills will prepare separtae
scrolls for Federal/Provincial Government pensioners in
127
duplicate and submit one copy, together with paid pension bills
(paid Pensioner’s Receipts), to the nearest Treasury Officer/
District Accounts Officer of the District, in which the branch of
National Bank is located, on the next working day. The branch
will also advise the figures of pension payments of a day to its
Finance Division at Head Office, Karachi, on the next working
day to enable the latter to claim credit from the State Bank of
Pakistan in the usual manner per contra debit to the Federal/
Provincial Government concerned.
(19) The Treasury Officer/District Accounts Officer (as the case may be),
will continue to prepare the accounts as usual and submit them to the
Accountant General /Comptroller for the purpose of accounting and
audit. Inter-provincial transactions will be put through by the Treasury
Officer/District Accounts Officer in case pension payments made by
the National Bank of Pakistan are recoverable from other Provinces
as in the case of other Government payments.
(20) The Accountant General/Comptroller will supply to the National Bank
of Pakistan excerpts of relevant treasury rules of the Federal and
Provincial Government governing payment of pensions. The bank in
turn will supply the required number of copies to its individual
branches.
128
Shaheen...2786-11---PC-3....103-113
SECTION 7
Sl. No. 92
Sl. No. 93
It has been observed that the root cause of all delays in the settlement of
such cases lies in the fact that the Service Books are either incomplete or are not
properly maintained. It has also been observed that Government servants do not
take much interest in the proper maintenance of their service books with the result
that when their case is taken up for preparation of pension papers it takes a long
time to finalize it. With a view to bringing home to them the requirement of
129
Supplementary Rules 197 to 203, the attention of all Government servants has been
drawn through a Press Note to the provisions of those Rules and they have been
advised in their own interest to examine their Service Books occasionally in order to
see that they are not only properly maintained but the entries made in them are
complete in all respects.
Sl. No. 94
Sl. No. 95
The question of carrying out further improvement in the procedure for sanction
of pension has again been considered in the meeting on Simplification of Procedures
held on the 15th April, 1969 and the following decisions were taken :—
130
Sl. No. 96
(iii) As soon as the Government servant applies for retirement, his Office/
Department should alert the Estate Office so that his rent account is
brought up-to-date and the outstanding dues, if any, are realised before
the date of retirement. The Rehabilitation and Works Division has
already instructed the Estate Office that the “No-Demand Certificate”
should be issued to a retired Government servant as soon as all dues
up to the date of retirement have been realized. In case a retired
Government Servant is allowed to continue in occupation of Government
quarter after the date of retirement, the Estate Office will in future
ensure recovery of rent by obtaining personal sureties instead of
withholding the “No Demand Certificate”.
131
Sl. No. 97
132
SI. No. 98
No Demand Certificate
Sl. No. 99
(i) The administrative authorities under your control should be called upon
to take necessary action as required on their part in accordance with
the simplified procedure introduced in this Ministry’s Office Memoranda
mentioned at Sl. No. (62—68). The Heads of Departments concerned
may also be requested to send a compliance report to Ministry of
Finance within two months. This report should, inter alia, state
whether—
(b) “History Files” of all gazetted officers have been opened and
brought up-to-date; and
133
(iii) A Progress Sheet in the prescribed form should be attached with each
pension case showing the dates by which specific action should be
completed. This Progress Sheet move with the pension case from the
administrative authority to the Audit Offices and should be returned to
the administrative authority after the final Pension Payment Order
has been issued. The return of the Progress Sheet should be watched
by the Administrative Ministry/Department and on its receipt back it
should be examined at the level of Deputy Secretary in the case of
non-gazetted staff and Joint Secretary in the case of gazetted officers,
with a view to finding whether any delay has taken place. In Attached/
Subordinate Offices, the Progress Sheet should, on return from the
Audit Office, be put up for the information of the Head Office.
(iv) A monthly return in the prescribed form showing the position of pension
cases outstanding at the end of the month should be prepared and
submitted to the Head of Ministry/Department. A copy of this Return
should also be endorsed to the Establishment Division.
The Government has been considering the question of removing the various
bottlenecks in the way of expeditious disposal of pension cases. One of the main
causes of delay in the disposal of pension cases arises from the fact that service
books of non-gazetted staff are either incomplete or are misplaced or lost. With a
view to eliminating delays on this account, it has now been decided that the service
books of all non-gazetted Government servants should be maintained in duplicate
and that one copy of the service book should be kept in the custody of the Government
servant concerned who will pay the cost of the service book and will also be required
to ensure that all entries in his service book are recorded and attested in time.
One of the main causes of delay in the timely sanction of pension is the
incomplete entries and lack of prescribed periodic checks of the service books. To
meet this difficulty, orders were issued vide Finance Division O.M. No. F. 4(8)
RSII/68, dated the 10th May, 1969. (SI. No. 98). In order to ensure observance of
the said instructions it has been decided that the administrative Ministries should,
where the work load so justifies, exclusively designate a whole-time officer for
supervising the maintenance of service books. In any case the responsibility in this
respect should be clearly defined and assigned. The entries in the service book
should be clearly made, verified and attested by the officer so designated as already
laid down in the Rules. Officer next above the designated officer or the head of an
office where he is the designated officer by virtue of being the only officer in the
office should record an annual certificate in the service book in token of the
correctness of the entries made therein. In partial modification of the orders issued
vide Finance Division O.M. No. F. 4( I) RSII/70, dated the 24th March, 1971
(Annexure), these service books should be got verified from the Audit Office after
the 10th and 24th years of service of the official concerned. On the basis of these
certificates the head of office should also record a consolidated certificate in respect
of the entire service period in the following form:—
Service...........................from.............................to..............................
verified from ...............................There is no known disqualifying spell during the
above service except as detailed below:—
1.____________________________________
2.____________________________________
3.____________________________________
This certificate should be recorded before submission of the case to the Audit Office.
The latter shall accept it as a final proof of verification of service.
2. As laid down in Finance Division O.M. No. F. 4(7) RSII/69, dated the
4th June, 1969, the service book should be maintained in duplicate, the duplicate
copy being kept in the custody of the government servant. Entries in the duplicate
135
service book shall as far as possible be made simultaneously with those in the original
service book. However, only the original copy of service book would constitute the
authority for the sanction of Pension; the duplicate service book would serve as a
means of contemporary evidence. In the case of transfer of government servant the
original service book, duly completed to the date of transfer, should be sent to the
new head of the department and a copy of entries relating to the office from which
transfer takes place shall be maintained in that office; a certificate to this effect
shall invariably be recorded in the covering letter under which the service book is
transferred.
[Para 1(6) and (c) of Finance Division O.M. No. F. 5( 1 )-Reg. (6)/77. dated 24-2-1977].
Annexure
2. Under CSR-906 all authorities dealing with the application for pension,
should bear in mind that delay in the payment of pension involves peculiar hardships,
it is essential to ensure that the retired employees should be able to receive his
pension on the date on which it becomes due. In terms of CSR-907 every employee
shall submit a formal application for pension in Part-I of CSR-25. The employee
should, in his own interest submit his formal application for pension to the departmental
authority concerned six months in advance of the date of his actual or anticipated
retirement :—
Provided—
(i) in cases in which the date of retirement cannot be foreseen six months
in advance the application shall be submitted immediately after the
date of retirement is settled; and
(g) Last Pay Certificate.—It shall be mandatory for the drawing and
disbursing officers and audit and accounts authorities to issue Last
Pay Certificate within 15 days of the date of retirement of a
Government servant.
139
Shaheen.....2796-12...2796(04)M.S. Wing....PC-3....114
The authorities concerned are required to forward the pension case of the retired
Government servant to the audit office concerned complete in all respects and with
the documents mentioned in Annexure.
[Finance Division (Regulation Wing-II) O.M. No. F. 13(4)/R. 6/89, dated 24-1-1991].
140
— Service Book in original containing all entries upto retirement,
verification of services and verification of pay fixation.
— Undertaking for recovery of Government dues.
— Certificate about non indulgence in Politics.
— Two sets of thumb and finger impression.
— Two sets of Specimen signature of applicant.
— List of family members showing relationship, ages and whether
dependent or otherwise (Two sets).
— Two photographs of the applicant.
— Two photocopies of National Identity Card.
— Account No. and name of National Bank Branch from where
applicant wishes to draw pension.
— Invalid certificate in original in case the applicant is retired on medical
grounds.
— Each and every paper is attested by the Department.
Additional Requirements for Family Pension
Sl. No. 105
— Death certificate in original.
— Two photographs of Widow.
— Descriptive Roll of Widow.
— Nomination/Guardian ship for minor children.
— Succession Certificate.
— Non separation/no remarriage certificate.
— Certificate to the effect that she is only widow/nominated widow for
drawal of Pension.
— Previous Pension Book in Original is to be attached with pension
papers with a last payment certificate recorded by the Bank for
payment of lifetime arrears where P.P.O. was issued.
— Each and every paper is attested by the Department concerned.
[AGPR letter No. PN-II/Coord/Misc/2005-2006/2283 dated 6-02-2006]
141
Shaheen...2796-13...PC-3..115—161
Annexure
No. Dated
Ministry /Division/Department/
Office of the_______________________
To
________________________
________________________
________________________
Signature:___________________
Designation:_________________
————————————————————————————————————————————
*In case of family pension.
**In case of invalid pension.
142
Appendix-I
CIVIL SERVICE REGULATIONS
Currency
469. A pension is fixed in Rupees, and not in sterling money, even though it
is to be paid in England.
470. (a) The full pension admissible under the rules is not to be given as a
matter of course, or unless the service rendered has been really approved (see
Appendix 9).
(b) If the service has not been thoroughly satisfactory, the authority
sanctioning the pension should make such reduction in the amount as it thinks proper.
* Note 1.—The amount of any pension shall not be reduced under this Article without affording
to the person entitled to it, by means of a notice in writing, an opportunity to show cause
against the proposed reduction.
** Note 2.—A Government Servant compulsorily retired under the Government Servants
(Efficiency and Discipline) Rules 1973 shall be entitled to pension or gratuity as admissible
under normal rules and the certificate of thoroughly satisfactory service will not be
required in his case.
Limitations
471. An officer entitled to pension may not take a gratuity instead of pension.
Note.—[See Note 2 under Article 807].
143
472. In the case of an officer who has any service under the Imperial
(British) Government, pension from Pakistan Revenues should not be fixed until it
has been ascertained whether any pension is payable from Imperial funds in respect
of service under the British Government.
473. Deleted.
474A. Deleted.
474B. For officers referred to in Article 349 AAA, the amounts of gratuity
and pension are regulated as follows :—
(a) After a service of five years or more but less than ten years, a gratuity
not exceeding one month’s emoluments for each completed year of
service, if, however, retirement is due to invalidation, or if a civil servant
dies in service, the rate shall be one and a half month’s emoluments
for each completed year of service. If the emoluments of an officer
have been reduced during the last twelve months or thirty six months
of his service, as the case may be, otherwise than as a penalty, average
emoluments may, at the discretion of the authority which has the power
to sanction gratuity, be substituted for emoluments.
144
————————————————————————————————
1 2
————————————————————————————————
16 ................................................. 112/300
17 ................................................. 119/300
18 ................................................. 126/300
19 ................................................. 133/300
20 ................................................. 140/300
21 ................................................. 147/300
22 ................................................. 154/300
23 ................................................. 161/300
24 ................................................. 168/300
25 ................................................. 175/300
26 ................................................. 182/300
27 ................................................. 189/300
28 ................................................. 196/300
29 ................................................. 203/300
30 ................................................. 210/300
————————————————————————————————
*Omitted.
(c) If, for a pensioner with qualifying service of thirty years or more, the
amount of pension calculated under sub-paragraph (b) falls short of
the amount of pension (inclusive of dearness increases) that would
have been admissible under the rules existing prior to the 7th January,
1977, or exceeds it by less than Rs. 45, the amount under the liberalised
formula shall be so increased as to make such difference one of
Rs. 45. If qualifying service is less than thirty years but not less than
ten years, proportionate reduction at the rate of Rs. 1.50 for each year
short of thirty years shall be made while working out the amount of
minimum increase mentioned above.
(d) If the encashment of the cut off point of Rs. 2000 results in no increase
of less than. Rs. 40 in the pension, it shall be so determined that a
minimum benefit of Rs. 40 per month is ensured. Similarly, if employees
in grade 11-16 and 17-18 get an increases of less than Rs. 70 per
month and Rs. 100 per month, respectively, by the enhancement of
the out-off point of Rs. 2000, the increase shall be so determined that
a minimum benefit of Rs. 70 or Rs. 100 per month, as the case may
be, is ensured. If the aforesaid increases result in an increase of less
than the following amounts, namely, in family Pension, Extraordinary
Family Pension, Disability Pension and Compassionate Allowance
accruing on or after the 1st July, 1980, they shall be so determined that
a minimum benefit equal to the above amounts is ensured.
*Omitted vide Finance Division Notification No. F. 12(2)-Reg. (6)/84 dated 13-10-85.
145
————————————————————————————————
N.P.S. Rs. P.M.
————————————————————————————————
1—10 .................................................................. 40
11—16 ................................................................. 70
17—18 ................................................................ 100
19—20 ................................................................ 150
21—22 ................................................................ 200
————————————————————————————————
(e) A pensioner shall be allowed to draw full gross pension, that is, one-
fourth of the pension under Pension-cum-Gratuity Scheme, 1954, need
not compulsorily be paid in the form of gratuity. But if a pensioner so
wishes, he may, at any time before the expiry of one month from the
date of his retirement, are for gratuity equal to 25 per cent of his gross
pension together with the remaining net amount of pension. The gratuity
shall be paid at the rates fixed from time to time.
(f) A pensioner who draws gratuity equal to 25 per cent of his gross
pension may opt to commute 25 per cent of the gross pension. The
commuted value shall be calculated at the rates fixed from time to
time.
(g) If a pensioner does not opt to draw gratuity equal to 25 per cent of his
gross pension, he shall be allowed to commute upto 50 per cent of the
gross pension.
(a) After a service of 10 years or more but less than 25 years, a gratuity
not exceeding one month’s emoluments for each completed year of
————————————————————————————————
*Inserted vide G.P.F.D. Notification No. F. 4(4)-RS/68, dated 30-1-1971.
146
service subject to a maximum of Rs. 25,000 *[in the case of officers
who retired before the 1st October, 1984 and Rs. 50,000 **in the case
of officers who retired or retire on or after that date] ***[and Rs.
75,000 in the case of officers who retired or retire on or after the 1st
April, 1992]. @[and Rs. @@[1,75,000] in the case of officers who
retired or retire on or after 1st July, 2003].
(b) After a service of 25 years or more, a pension at the rates and subject
to the conditions laid down in Article 474 B (b).
(a) In the case of death of a civil servant while in service on or after the
1st July, 1983, gratuity in lieu of one-fourth of the gross pension shall
be allowed at the existing rates. In addition, family pension shall be
admissible for life or until remarriage of the widow, at 50 per cent of
the gross pension.
(c) In the case of a widow who, on the 1st July 1983, was entitled to a
family pension which was admissible for a period of ten years under
the previous rules, the family pension shall be admissible to her for life
or until her remarriage.”
475-485.—Not Printed.
486. The term “emoluments” means the emoluments which the officer was
receiving immediately before his retirement and shall include—
147
(c) Special Pay of all types and nature;
(d) Personal Pay;
(e) Technical Pay;
*(f) Indexed Pay;
(g) Increments accrued during leave preparatory to retirement;
(h) Any other emoluments which may be specially classed as Pay.
Note I.—The President has been pleased to declare with reference to clause (h) of this Article
that the emoluments or pay drawn by an officer who is transferred on foreign service in an autonomous or
semi-autonomous body; in a post appointment to which is, by Law required to be made, and the salary of
which is required to be fixed, by the Federal Government or a Provincial Government, shall be treated as
emoluments or pay drawn in a post in Government service.
*Note 2.—[Omitted].
487. The term “Average Emoluments” means the average calculated upon.
[**] the last three years of service.
1. If during the last three years of his service an officer has been absent from duty on leave
with allowances, or having been suspended has been reinstated without forfeiture of service his emoluments
for the purpose of ascertaining the average, should be taken at what they would have been and he not been
absent from duty or suspended:
Provided always (a) that his pension must not be increased or account of increase in pay not
actually drawn and (b) that an officer will not during leave be allowed to count as emoluments the sub
protem, allowances which he would have been entitled to so count under Article 486 (h) had be remained
on duty, if another officer has been appointed sub protem, to the same appointment during the period of
such leave. But if his absence on Departmental or Recess leave is reckoned as service under Article 409,
only the allowances, if any, actually received during such leave should be taken into account.
I-A. If during the last three years of his service an officer’s pay has been refixed as a result of
revision of up gradation of the post held by him with retrospective effect but arrears have not been allowed
not rise made in respect of the past period, his emoluments, for the purpose of calculating the average, shall
be taken at what they would have been if the arrears had not been disallowed or the recoveries had been
made.
2. If during the last three years of his service, an officer has been absent from duty on leave
without allowances (not counting for pension), or in Class IV service, or suspended under such circumstances
that the period of suspension does not count as service, the periods so passed should be disregarded in the
calculation of the average, an equal period before the three years being included.
————————————————————————————————————————————
*Substituted/Omitted vide Finance Division Notification No. F. 12(2)-Reg. (6)/84, dated 13-10-1985.
**The average for the purpose of pension, at the option of the pensioner be calculated on the basis of the
emoluments drawn or which ,would have been drawn during the last three years of service vide Finance
Division’s O.M. No.F.6(9)-Reg. (6)/78, dated 15-2-1977 and even number dated 16-6-1979.
***Rule 2-A under Article 487 takes effect from 30-5-1933.
148
3. Excepting as provided in *[Rules I, 1-A, 2 and 2-A] only emoluments actually received
be included in the calculation. For example, when an officer is allowed to count time retrospectively
towards increase of pay, but does not receive retrospectively the intermediate periodical increments, these
intermediate increments are not reckoned in the calculations.
4. In the case of Section-writers whose service has been allowed to count for pension under
special orders of the Government of Pakistan, and of Press servants whose service qualifies under Article
380, “average Emoluments” means the average earnings of the last seventy-two months in Superior
service.
Note 1.—[This rule applies in a case of a Press servant remunerated by a fixed rate of pay if his
pay is met from the grant for piece-work].
Note 2.—[Overtime earnings of press servants paid at piece-work rate may be taken into
account in calculating Average Emolumenls under this rule. but such earnings must be excluded in reckoning
the Average Emoluments of Press employees who draw at fixed rate].
Note 3.—[If during the last 72 months of service a Press servant has been for some period on
fixed pay and for other periods a piece-work employee overtime earnings may be taken into account in
calculating pension only for the periods during which he was remunerated at piece-work rate].
(1) When an officer’s pay is intended partly to cover the expense of his
providing or keeping a horse, his pay must be taken only at what it
would be if it was not intended to cover such expense. When a water-
carrier’s pay includes provision for a bullock, his pay must be taken at
what it would be if he were not required to keep a bullock.
(2)
When a consolidated pay specially includes tentage, travelling
allowance, or house allowance, these must be deducted.
————————————————————————————————
*Substituted for the words rules 1 and 2 with effect from 30-5-1933.
149
(3) When an officer’s pay is fixed at two rates, a smaller rate during
stationary duty and a higher rate during period passed on tour or
travelling, the former rate alone should be the basis of the calculation.
490. When service on temporary duty counts for pension under Article
376, the pay of the permanent appointment held by the officer and not that drawn in
respect of the temporary duty, is taken into consideration in determining the amount
of pension, unless the officer draws a deputation (duty) allowance under the provisions
of Article 76-C or Article 81.
491. The preceding Article does not apply to an officer deputed temporarily
to service in the Income-Tax Department, or to an officer deputed on abolition of his
appointment to special duty (Article 397), or to an officer who, when his appointment
was abolished, was on special duty. In these cases the full allowances are counted.
Combination of Appointments
492. If an officer has held more than one appointment, in respect of each
of which, if he had held it separately and alone, pension would have been admissible
to him, the pension admissible to him in the sum of the several pensions which would
have been admissible to him if he had held each office separately and alone. The
consolidated pension thus admissible is subject to the limitations prescribed in Article
474 to 480 and 481.
493. An officer is not entitled, for service in an office conjointly with another
office, to any pension which would not have been admissible to him if he had held
the office separately and alone.
C.S.R. 906. All authorities dealing with applications for pension under these
Regulations, should bear in mind that delay in the payment of pensions involves
peculiar hardship. It is essential to ensure therefore that an officer begins to receive
his pension on the date on which it becomes due.
C.S.R. 907. Every officer shall submit a formal application for pension in
(in Part I of Form C.S.R. 25 (Revised). An officer should, in his own interest, submit
his formal application for pension to the authority specified in Article 911 or 914, as
the case may be, six months in advance of the date of his actual or anticipated
retirement:
150
Provided that—
(i) In cases in which the date of retirement cannot be foreseen six months
in advance the application shall be submitted immediately after the
date of retirement is settled; and
C.S.R. 908. The Audit Officer shall send to every grade 16 and above
Officer a copy of Articles 907 to 911 one year in advance of the date on which the
officer attains his age of superannuation, or as soon as possible before the date from
which he has formally sought permission to retire, if earlier, with the remark that
there is likely to be delay in the commencement of his pension if he does not submit
a formal application as soon as the rules permit
Any question which for its decision depends on possible circumstances that
may arise in future or on hypothetical conditions may be raised or discussed as soon
the permissible period for submission of formal application for pension under Article
907 begins.
C.S.R. 910. Except in cases covered by the first sentence of the preceding
Article or in individual cases under specific orders of the Government of Pakistan or
the Local Government, an Audit Officer may not give advice upon any question
connected with the claim of an officer to pension until the permissible period prescribed
in Article 907 for the submission of formal application for pension begins.
151
APPLICATIONS
*C.S.R. 911. The Officers of BPS 16 and above shall submit the formal
application for pension referred to in Article 907 to the Head of the Department or;
if the officer is himself the Head of the Department to the Head of the Administrative
Ministry or Division concerned.
I hereby declare that I have neither applied for nor received any
pension or gratuity in respect of any portion of the service included in
this application and in respect of which pension or gratuity is claimed
herein, nor shall I submit an application hereafter without quoting a
reference to this application and to the orders which may be passed
thereon.
C.S.R. 912. (i) The authority receiving the formal application shall
immediately draw up the application in Form C.S.R. 25 (Revised).
(ii) He shall certify **[in section ***(6) of Part II] of the form whether
the character, conduct and past services of the applicant are such as
to entitle him to the favourable consideration of Government. He shall
also record there his own opinion whether the service claimed has
been established and should be admitted or not.
(iii) All periods of l(extraordinary) leave, suspension, etc., which are not
reckoned as service should be carefully recorded on the form.
Note.— If the medical examination of the applicant was not conducted on the
date on which he ceased to perform duty the authority competent to
sanction the pension may accept a medical certificate bearing a later
date.
————————————————————————————————————————————
*Added vide Notification No. F. 2(I)-RS/65, dated 22-2-1965.
**Substituted for “on page three” by Notification No. F. 2(1 )-RS/65, dated 22-2-1965.
***Substituted for (7) by Notification No. F. 3(1) RS-II/67, dated 15-2-1968.
1
Inserted vide Notification No. F. 2 (1)-RS-II/65, dated 22-2-1965.
152
C.S.R. 913. (a) After completing the application in the manner prescribed in
the preceding article it shall be forwarded alongwith the necessary documents to the
Audit Officer through the authority empowered to sanction the pension.
(b) If the applicant for pension (not gratuity) is no longer in active service,
a last pay certificate shall be attached to the application except when he retires from
service while on leave out of Pakistan and draw his leave salary at or through the
Ambassador for Pakistan in United Kingdom and also desires to draw his pension
from the same source.
*(c) The authority competent to sanction the pension shall, after due
consideration of the facts of the case and having regard to the provisions of Article
470, accord his sanction in section (7) of Part II of Form C.S.R. 25 (Revised) to the
grant of full or reduced pension or gratuity or both which may be found by the Audit
Officer to be admissible under the rules.
**(d)In the case of an officer part of whose service has been rendered in
non-Gazetted posts, the service book shall also accompany the pension papers sent
to the Audit Officer.
C.S.R. 914. An official of BPS 1—15 shall submit a formal application for
pension to the Head of the Office.
***C.S.R. 915. The Head of the Office shall *[calculate the official qualifying
service] in section (2) of Part II of Form C.S.R. 25 (Revised) and arrange for its
verification according to the following procedure :—
(a) (i) In the case of an official for whom a service book is maintained,
all the information procurable shall be gathered from official
records, like the service book, pay bills and acquittance rolls,
**[and service verified with reference to these official records.]
(ii) If the service cannot be wholly verified from the records of any
one office, reference shall be made to the Heads of the other
Offices in which the officer had served.
————————————————————————————————————————————
*Substituted vide Notification No. F. 3(l)-RS-II/67, dated 15-2-1968.
**Amended vide Notification No.F. 3(1)/RS-II/67, dated 15-2-1968.
***Substituted vide Notification No. F. 2(l)-RS/65, dated 22-2-1965.
153
(iii) If, in any particular case, it is not possible to verify the service of
an officer from official records in the manner aforesaid, a
statement of the officer in writing as to the particulars of his
service, statements in writing of other officers who served
contemporareously with him, and documents and letters not
forming part of official records may be received in evidence and
the *[ ] of officer’s service, verified on their basis.
(iv) The power to admit service under the last preceding sub-clause
shall be exercisable by the authority empowered to sanction
pension under these Regulations.
(b) In the case of an officer for whom a service roll is maintained **[ ]
unless a certificate of verification is already recorded thereon, the
service shall be verified from the pay bills, acquittance rolls and other
official records, or where necessary, on the basis of such evidence as
is mentioned in sub-clause (iii) of clause (a).
(c) The service of *[the officers] for whom neither service book nor service
roll is maintained shall be verified, as far as possible, in the manner
specified in clause (b).
(d) In the case of police officers of rank not higher than Head Constables,
the procedure laid down in entry No. 40 in Part III of Appendix I of
these Regulations in regard to verification of service and grant of
pension shall be followed.
.
C.S.R. 916. The *[calculation of qualifying service] and the verification of
service in the manner set out in the preceding Article shall be undertaken by the
Head of the Office as soon as it becomes known that an officer will retire within a
period of ***[one year] or has proceeded on leave preparatory to retirement and
shall not be delayed till the officer has actually submitted the formal application for
pension.
C.S.R. 917. (a) (i) After completing the verification in the manner indicated
in Article 915 the Head of the Office shall draw up the application in Form C.S.R.
25 (Revised).
————————————————————————————————————————————
*Omitted/Added vide Notification No. F. 3(1)-RS-II/67, dated 15-2-1968.
**Omitted/Added vide Notification No, F 2(1)-RS/65, dated 22-2-1965.
***Subs. vide Notification No. F. 3(1)-RS-II/67 dated 15-2-1968.
154
(ii) He shall also follow the directions contained in clause (ii) to (iv) of
Article 912 *[ ].
(b) He shall then arrange, with the application, all the documents relied
upon for the verification of the service claimed in such manner that they can be
conveniently consulted, and forward them together with the officer’s service book,
or service roll, as the case may be ***[ ] [and the last pay certificate if necessary—
See Article 913 (b)] through the authority empowered to sanction thy pension to the
Audit Officer.
(c) The authority competent to sanction the pension shall follow the
procedure indicated in clause (c) of Article 913.
SANCTION
C.S.R. 918. (1) On receipt of the pension papers passed on to him under the
provisions of Article 913 or 917, the Audit Officer shall apply the requisite checks
and, if he finds that all the necessary documents and information are available in the
pension papers, he shall prepare the Pension Payment Order for the full or reduced
amount of pension depending upon the orders of the sanctioning authority but shall
not issue it more than a fortnight in advance of the date on which the Government
servant is due to retire, intimating the fact of issue to the sanctioning authority.
(2) If the Audit Officer finds that the pension papers are incomplete, he
shall return them promptly to the sanctioning authority for completion.
(b) In the case of officials in grade 1—15, by the officer who has the
authority to fill the appointment vacated by the retiring officer.
————————————————————————————————————————————
*Omitted vide Notification No. F. 2(1)-RS/65, dated 22-2-1965.
**Substituted for “clause (iv)” vide Notification No. F. 2(I)-RS/65, dated 22-2-1965.
***Omitted and substituted vide Notification No. F. 3(1)RS-II/67, dated 15-2-1968.
155
Note.— A local Government may delegate its powers under this Article to
Heads of Departments and other subordinate officers who are authorised to fill the
appointment vacated by the retiring officer.
*(2) Omitted.
*(3) Omitted.
(2) *[If after the pension papers are sent to the Audit Officer] any event
occurs which necessitates recalculation of the amount of pension, the fact shall be
promptly reported to the Audit Officer by the Head of the Department or the Head
of the Office, as the case may be. If no such event has occurred the fact shall
nevertheless be reported to the Audit Officer within a week from the date on which
the officer retires.
156
*[Provided that the civil pension remaining undrawn for three years or more
and political pension remaining undrawn for six years or more shall be paid without
the authority of the Audit Office.]
*[921-B. On the death of a pensioner, the payment of any arrears due may
be made by the disbursing officer or the bank to the heirs of the deceased without
any reference to the audit office or the pension sanctioning authority provided that
they apply for such payment within one year of the pensioner’s death.]
ANTICIPATORY PENSIONS
C.S.R. 922. (a) When an officer whose pension is payable in Pakistan likely
to retire before his pension can be finally assessed and settled in accordance with
the provisions of the preceding Section of this Chapter, the Audit Officer shall sanction
the disbursement of pension to which, after the most careful summary investigation
that he can make without delay, he believes, the officer to be entitled, provided that
such disbursement shall be made only after the declaration specified below has
been signed by the retiring officer—
157
Note.— If the sanction to pension under this clause is given by an Audit Officer,
other than the Accountant General, he shall send a copy of his order to
the Accountant General for the issue of the requisite orders for
disbursement from the treasury concerned.
C.S.R. 923. If the Audit Officer considers it likely that in a case contemplated
by clause (a) or (b) of the preceding Article, the officer would be entitled to a
gratuity only, one sixth of the amount of such probable gratuity should, upon a similar
declaration, be disbursed to him monthly until the amount is finally settled.
C.S.R. 925. If, upon the completion of regular investigation, it be found that
pension thus summarily assigned differs from the pension finally settled, the difference
must be adjusted in the first subsequent payment:
C.S.R. 926. To enable the Audit Officer to exercise the jurisdiction entrusted
to him under Article 922, the authority whose duty it is to sanction the pension, if he
sees reason to believe that the pension cannot possibly be sanctioned by the date on
which the officer is due to retire; shall furnish to the Audit Officer without delay the
fullest information regarding the officer’s service, the probable amount of pension,
etc., unless the pension papers containing such information are already in the
possession of the Audit Officer.
158
PAYMENT OF PENSIONS
GENERAL RULES
C.S.R. 930. *Apart from special orders, a pension, other than a Wound or
Extraordinary pension under Part VI of these Regulations, is payable from the date
on which the pensioner ceased to be borne on the establishment.
Note.— The pension of an officer who, under Article 436, has received a
gratuity in lieu of notice is not payable for the period in respect of
which the gratuity is paid.
C.S.R. 931. The preceding Article applies to ordinary, not to special cases.
If, under special circumstances, a pension is granted long after an officer has retired,
retrospective effect should not to be given to it without the special orders of the
Government which granted it; in the absence of special orders such a pension takes
effect only from the date of sanction.
Provided that pensioners of the following classes may, at their option, convert
their pensions into rupees at the rate of ls. 4d. to the rupee as long as they are in
Pakistan and continue to have their permanent residence there:—
(i) Pensioners resident in Pakistan, who were on the 1st February, 1921
in receipt of pensions converted at that rate.
(ii) Pensioners of Pakistan domicile who were, on the 1st February, 1921
temporarily drawing their pensions in sterling.
159
Provided further that the pension of any pensioner referred to in clause (i),
(ii) or (iii), who has commuted any portion of his pension after the 10th day of
October, 1928, shall be converted at the rate of exchange prescribed by the Governor-
General as hereinbefore provided, and to the resulting pension shall be added, so
long as he is in Pakistan and continue to have his permanent residence there, the
difference between the values of the full sterling pension *(1ess any portion commuted
before the 11th October, 1928) converted at that rate and at the rate of ls. 4d.
respectively.
(i) in England, or
Pension drawn from source (i) or (ii) above are converted into sterling at
such rate as the President may prescribe:
Provided that save where a pensioner resides in Pakistan (which term shall
for the purpose of this Article and Articles 934-A, 934-B, 934-C, 934-D and 935
shall be deemed to include India, Burma, Ceylon and Nepal) the minimum rate of
conversion shall be ls. 9d. per rupee.
C.S.R. 934-A. A pensioner who has been residing in Pakistan and who
proceeds to a place outside Pakistan with the object of taking residence there shall
be entitled to convert his pension at the minimum rate only from the date when he
quits Pakistan.
C.S.R. 934-B. A pensioner who within six months of his retirement leaves
Pakistan with the object of taking up residence elsewhere shall be entitled to convert
his pension at the minimum rate from the date to which it has been paid in Pakistan
or, if no payment has been made there, from the date of its commencement.
C.S.R. 934-C. A pensioner who has been allowed to convert his pension at
the minimum rate and who returns to Pakistan and continues to draw his pension in
England or from any of the authorities mentioned in Appendix 15, of these Regulations,
shall be allowed the benefit of the minimum rate for six months from the date of
such return.
C.S.R. 934-D. The pension of any pensioner who is entitled to the minimum
rate and who has commuted any portion of his pension after the 4th December,
1928, shall be converted at the rate of exchange prescribed by the Governor-General
————————————————————————————————————————————
*The words in brackets occurring in the second proviso to Article 933-A takes effect from 22-1-1929.
160
and to the resulting pension shall be added, so long as he remains entitled to the
minimum rate, the difference between the values of the full pension (less any portion
commuted before the 5th December, 1928) converted at that rate and at the rate of
exchange prescribed by the Governor General respectively.
**“C.S.R. 934-G. Pensions granted under Articles 474B, 474C ***[ ] and
561A shall, when payable in countries outside Pakistan (other than India, Burma,
Ceylon and Nepal), be converted into sterling at the official rate of exchange for the
time being, in force.”
C.S.R. 935. The minimum rate shall apply to gratuities paid to persons outside
Pakistan, but where the service of an officer to whom a gratuity is granted terminates
in Pakistan his gratuity shall be paid in Pakistan.
Note.— Frequent transfers of a pension to and from are not permissible, and
the Accountant General concerned should report to the Government
of Pakistan, for special orders, any case in which it appears to him
that undue advantage is being taken of the rule.
161
PAYMENT IN PAKISTAN
C.S.R. 938. (a) The order granting a pension to be paid in Pakistan should
be forwarded with a copy of the first page of the application in Form C.S.R.
25(Revised), or of the whole application if in form 22, to the Audit Officer who
submitted the application. He should compare the order with his report and then
forward a copy thereof to the Accountant-General of the province in which payment
is to be made.
(b) In the case of person for whom the forms referred to in clause (a) are
not need, the information required for the Pension Payment Order should be
communicated in a separate letter to the Accountant-General of the province where
payment is to be made.
(c) In the case of pensions to Police Officers of rank not higher than
Head Constable, sanctioned under entry No. 40 of Appendix I, Part III of these
Regulations, the order should be forwarded to the Audit Officer who would have
reported on the claim had his certificate not been dispensed with. He will exercise
the necessary check with reference to Article 920(i) and endorse it as in clause (a)
above.
[Note. (1).—Form 27 may not be used for pensions chargeable to Local Funds
other than those which up to 1st April, 1908 were treated as
incorporated (see Article 800) or Indian States. The following extract
from a letter from the Central Government indicates the form of Pension
Payment Order to be used and procedure to be followed when a treasury
is authorised to pay a pension on behalf of State which has acceded to
Pakistan.
162
“When such payments on account of pensions are arranged for, the
form of payment order should not be the same as that used for pensions
payable from Pakistan Revenues. The order should be of the same
kind as the ordinary Pension Payment Order, but should be clearly
distinguished in form.”]
C.S.R. 943. A pension is payable in Pakistan monthly on and after the first
day of the following month under the following rules :—
(i) On receipt of the Pension Payment Order, the disbursing officer will
deliver one-half to the pensioner, and keep the other half carefully in
such manner that the pensioner shall not have access thereto.
163
Order, both entries being attested at the time of payment by the
signature of the disbursing officer.
(iii) * Omitted.
Note.— (The Local Government may delegate its powers under this rule to
Commissioners of Divisions and to such other officers as it may desire).
(iv) A pension is payable for the day on which the pensioner dies.
Note.— [Officers of the classes mentioned in Article 297(c), (d) and (e), as it
stood prior to 6th July, 1920, and in Articles 654 and 678, are when
pensioned, paid on payment orders in Form 28 which do not contain a
full description of the payee. In case of doubt, if such a pensioner is
not known to the paying officer, he may be required to produce a life
certificate or other evidence of identity.]
Note.— (The power to grant exemption under this Article from personal
appearance to draw pension may be delegated by a Local Government
to any officer of not lower rank than Collector of a District).
————————————————————————————————————————————
*Omitted vide Finance Division’s Notification No. F. 12(l8)-Reg. (6) dated 22-2-1984.
164
C.S.R. 946. A pensioner of any description, who produces a life certificate
signed by some person exercising the powers of a Magistrate under the Criminal
Procedure Code, or by any Registrar or Sub-Registrar under the Registration Act,
or by any pensioned officer who before retirement *(held a gazetted appointment or
exercised the powers of a Magistrate) or by a Munsiff, or by any person holding a
Government title, is also exempted from personal appearance.
C.S.R. 947. (a) In all cases referred to in Article 945 and 946, the disbursing
officer must take precautions to prevent imposition, and must, at least once a year,
require proof independent of that furnished by the life certificate of the continued
existence of the pensioner.
(b) For this purpose he should (save in cases of exemption from personal
appearance, granted by the Local Government) require the personal attendance and
due identification of all male pensioners who are not incapacitated by bodily illness
or infirmity from so attending, and in all cases where such inability may be alleged,
he should require proof thereof in addition to the proof submitted of the pensioner’s
existence.
PAYMENT TO AGENTS
C.S.R. 949. (a) A pensioner not resident in Pakistan may draw his pension
at any treasury in Pakistan through a duly authorised agent, who must either produce
a certificate by a Magistrate, a Notary or a Banker **( or the Head of a Pakistan
Mission abroad or a gazetted officer duly authorised by him), on each occasion that
the pensioner was alive on the date to which his pension is claimed, or execute a
bond to refund overpayments and produce such a certificate as aforesaid at least
once a year.
————————————————————————————————————————————
*Substituted vide Finance Division Notification No, F. 8(l0)-RI(I)/59. dated 4-7-1960.
** Inserted vide Finance Division Notification No. F. 8(13)-RI/63. dated 26-8-1963.
165
(b) A pensioner of any description resident in Pakistan is exempted from
personal appearance if he draws his pension through a duly authorised agent approved
by the Local Government, who must execute a bond to refund over payments and
produce at least once a year life certificate signed by any of the persons authorised
by Article 946 to sign such certificates.
(c) The pension of an officer drawing his pension through an agent who
had executed a bond to refund overpayments should not be paid on account of a
period of more than a year after the date of the life certificate last received and the
Accountant-General and the disbursing officer should be on the watch for authentic
information of the decease of any such pensioner, and on receipt thereof should
promptly stop further payments.
TRANSFER IN PAKISTAN
C.S.R. 951. (a) A copy of any order issued by a Local Government or other
Executive authority under the preceding Article should be forwarded to the
Accountant-General, and the Collector of the district from which the payment is to
be transferred should be instructed to return his half of the pension payment order.
The Accountant-General will then either issue a new payment order, or enface the
payment order for payment at the new treasury and forward it to the Treasury
Officer who will in future pay the pension, or, if the treasury is in an other province,
will move the Accountant-General of that province to do so.
C.S.R. 952. A Treasury Officer may authorise payment in any of the outlying
treasuries subordinate to his district treasury of a pension payable under proper
authority at his headquarters, and may transfer the payment of a pension from such
subordinate treasury to the district treasury, or from one subordinate treasury to
another in the same district.
CERTIFICATE OF NON-EMPLOYMENT
166
(b) A widow drawing pension in Pakistan or through Pakistan Embassy
abroad shall sign the certificate of non-marriage set out in Form TR. 37 A of the
Treasury Rules of the Federal Government].
(c) In the case of a pensioner drawing his pension through an agent, who
has executed a bond of indemnity, as required by Article 42 of the Civil Account
Code, the certificate modified accordingly may be signed by the Agent provided that
the pensioner shall himself furnish, once a year, a certificate covering the period for
which pension has been drawn on the basis of the agent’s certificates.
C.S.R. 954. When the reverse of a Pension Payment Order is filled up, or
when the pensioner’s half is found to be worn or torn, both halves may be renewed
by the Treasury Officer.
C.S.R. 955. If a pensioner loses his half of the Pension Payment Order, a
new Order may be issued by the Treasury Officer, who should see that no payment
is made in the half alleged to be lost by a strict observance of Rule 2 under Article
943. The necessary note should be made in the remarks column of the register.
C.S.R. 956 to 961. [Omitted vide Finance Division Notification No. SRO 1/
83. F-12(18)-Reg. (6)/83 dated 25-6-1983].
963. The Accounts Division of the Pakistan Embassy in the United Kingdom
shall scrutinize the monthly account of disbursements sent to it by the said Ministry
of Overseas Development and shall recoup the amount disbursed to that Ministry
out of its main imprest.
964. The Accounts Division of the Pakistan Embassy shall incorporate the
expenditure on account of the recouperations made in its Monthly Cash Account,
charging the expenditure to the Accounts Officers concerned in Pakistan on whose
————————————————————————————————————————————
*Amended vide Finance Division Notification No. F. 12(I)Reg. 6/82, dated 29-12-1983.
167
authorities payments were made, and shall submit the monthly Cash Account to the
Chief Accounts Officer, Ministry of Foreign Affairs, Islamabad, in the SECTION
and in SECTION IV referred to as the “Chief Accounts Officer”. In the Monthly
Cash Account, the allocation portions recoverable from each Provincial Government;
in respect of pensions paid to the pensioners of the Provincial Government, and
from each Department, in respect of pensions paid to the pensioners of that
department, shall be shown distinctly on each voucher sent with the certificate of
payment in support thereof alongwith the Monthly Cash Account.
965. On receipt of the Monthly Cash Account, the Chief Accounts Officer
shall incorporate the debits in relations to payments of pensions in the Deposit Account,
and shall pass on the Deposit Account, along with the supporting vouchers, to the
Accountant General, Pakistan Revenues, Islamabad, who shall adjust the debits
relating to Federal payments in the books maintained in his Office and pass on the
debits relating to Provincial payments to the Accounts Officers concerned through
Exchange Account for final adjustment in their respective books.
(b) The Accounts Officer shall forward both halves of the P.P.O. of the
pensioner to the Chief Accounts Officer with a sealed letter of authority for arranging
payment of pension to the pensioner through the Pakistan Embassy / Mission
concerned, clearly specifying therein the date from which such payment is to be
made.
(c) The Chief Accounts Officer shall record on the P.P.O. an endorsement
showing the name of the Pakistan Embassy/Mission to which pension shall be paid
and shall forward both halves of the P.P.O. to the Embassy/Mission, advising the
pensioner to obtain his copy of the P.P. O. from that Embassy/Mission for receiving
monthly payment of pension in that country.
971. On receipt of the Monthly Cash Account from the Pakistan Embassy/
Mission in a foreign country, the Chief Accounts Officer shall incorporate the debits
relating to payment of pensions in the Deposit Accounts, and shall pass on the
Deposit Account, and shall pass on, alongwith supporting vouchers, the Deposit
Account :—
169
PENSIONS TO MEMBERS OF THE FORMER INDIAN CIVIL SERVICE
APPLICATIONS
C.S.R. 982. *Pensions are payable in arrear, monthly, and to date of decease.
————————————————————————————————————————————
*Amended vide Finance Division Notification No. F 4(4)-RS./68, dated 30-1-1971.
170
Appendix II
Section I—Introductory
(i) the provisions of the Pensions Act (Act XXIII of 1871) or of any rule
made thereunder, or the exercise by Provincial Governments of such
functions of the Federal Government under the Pensions Act as may
be entrusted to them in consequence of a delegation of function under
sub-section (I) of section 124 of the Government of India Act, 1935 as
adapted by the Pakistan (Provisional Constitution) Order, 1947.
(ii) the provisions of any rule contained in the Civil Service Regulations,
the Army Regulations, or of any departmental regulations issued by,
or under the authority of the President, prescribing the procedure for
the payment of any pensions payable by, or out of the revenues of the
President.
171
“Political Pension” means a pension, not being a service pension,
granted or customarily payable to, or in respect of, a person on political
consideration or compassionate grounds, or in consideration of
distinguished or meritorious services, or of the surrender of rights or
emoluments, and includes assignments or compensations, when payable
in the form of fixed allowances or grants.
N OTE. — The term ‘Treasury’ used in this rule includes a Military Treasure
Chest.
324. Political Pensions may be drawn from offices of Political Officers and
Agents, and such other special offices as may be authorised to disburse such pensions.
325. Pensioners who retired from the Pakistan Post Office and the Pakistan
Telegraph and Telephone Departments may, subject to any general or special order
issued by the Government in this behalf, draw their pensions from any Post Office in
Pakistan.
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Section III.—Authority for Payment
328. (1) Except in the case of Military pensions which are payable on Pension
certificates or other authorities issued by the Controller of Military Accounts and
Pensions, or unless the Government order other-wise in the case of any particular
class of pensions, payment of pensions can be made only upon Pension Payment
Orders issued by an Accountant General.
N OTE.—For pensions payable at the office of an Accountant General, the purpose of the
Disburser’s portion of the Pension Payment Order is served by the Audit Register kept by the Accountant
General in which the necessary particulars relating to each pensioner are entered in full.
173
custody of the disbursing officer in such a manner that pensioners shall not have
access thereto.
NOTE.—Pension Payment Orders should ordinarily be filed in one series for the whole district
circle of disbursement, but the Accountant General may allow filing by sub-treasury or any other series as
may be found convenient.
332. On the renewal of a Pension Payment Order, the portion of the original
order containing the facsimile of the pensioner’s signature, or his thumb impression,
as the case may be, and the copy of his photograph where it is kept, shall be cut off
from the old and pasted on the renewed Pension Payment Order before the latter is
signed by the disbursing officer.
333. After the commuted value of a portion of a pension is paid, both portions
of the Pension Payment Order must be returned without delay to the Accountant
General, who will issue a fresh Pension. Payment Order authorising payment of the
reduced pension in future.
Payment at Sub-treasuries
174
authenticated copy of the Disburser’s portion of the Pension Payment Order in
English or in the current Pakistan language with the Collectors order for payment at
the sub-treasury endorsed thereon. In issuing copies of Pension Payment Orders
aforesaid the Treasury Officer shall reproduce the full order of the Accountant
General and make the endorsement “Made payable at............. sub-treasury with
effect from ...................................................”. A similar endorsement shall be
recorded over the Treasury Officer’s signature on the Disburser’s portion of the
Pension Payment Order, so that payment may not be made at the district treasury as
well.
336. Each disbursing officer shall keep a register in Form T.R. 36 of the
Pension Payment Orders issued from his office, which will serve as an index to the
files of orders referred to in sub-rule (2) of rule 329. After seeing that a new order
is correctly entered in this register, the disbursing officer shall put his initials in the
column of “Name of pensioner” and rule a red ink line across the page below the
entry. The column of remarks will be blank as long as the order of payment is in
force; but when both portions of the order are returned on account of death of
pensioner or application for transfer or otherwise, which causes strike it permanently
off the list of pensioners under his payment, the date and cause of return shall be
entered under the disbursing officer’s initials.
In the case of pensioners whose pensions are paid by money order under
the provisions of rule 360, necessary note shall be made on both portions of the
Pension Payment Order.
338. Pensions which are not granted for life but are subject to special
conditions, e.g., when they are to cease on marriage, or at a given age or under
other specified circumstances, shall not be entered in the same register with other
pensions, but shall be recorded in special registers to be kept for the purpose. All
Pension Payment Orders of such pensions will bear the letter “S” in addition to the
number.
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Section IV.—Manner of Payment
Due Date
339. Pensions fixed at monthly rates are payable monthly on and after the
first day of the following month:
340. If the first six days of a month are public holidays on which pensions
are not disbursed at the treasury, the Head of the Local Administration may, if he
thinks fit, direct-the payment on the last working day before the holidays of pension
bills of pensioners drawing pension of Rs. 100 or less.
The Government may in special cases relax any of the condition specified
in this rule.
Payment of Claims
176
the identity of such a pensioner, he may require the local Inspector of Police to
identify him. The Inspector would then be responsible for the correct identification
of the pensioner.
345. A pensioner not resident in Pakistan may draw his pension in Pakistan
through a duly authorised agent, who must produce a certificate by a Magistrate,
Notary or a Banker, on each occasion, that the pensioner was alive on the date up to
which his pension is claimed, unless the agent has executed a bond to refund
overpayments and produce such a certificate as aforesaid at least once a year.
349. (1) Save as hereinafter provided in this rule, claims for payment of
pensions shall be presented on bills in a form similar to Form T.R. 37, a copy of
which will be supplied by the disbursing officer to each pensioner or his agent or
representative. The bill must be duly receipted by the pensioner or by some other
person authorised to give legal acquittance on his behalf, and if the pensioner cannot
sign his name his thumb impression shall be taken on the bill.
Save as provided in sub-rule (2) of rule 356, the pensioner’s portion of the
Pension Payment Order must invariably be presented with the bill.
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In the case of illiterate pensioners and pardanashin ladies, quittance by
seal mark attested by some well known and respectable person may be accepted in
lieu of thumb impressions.
(3) Military pensioners shall present their claims in special forms of bills
prescribed by departmental regulations.
350. A life certificate must accompany every claim which is not personally
presented, except in the cases specified in rules 345 and 346. When payment is
made on a life certificate, it can be made only for periods completed on or before the
date of the certificate. The life certificates must be signed by a person authorised
under these rules to sign such certificates.
178
service pensions, other than ex-class IV servants and ex-policemen who are in
receipt of pensions of not more than Rs. 10 a month. If a pensioner who is required
to sign the certificate is, during the period for which pension is claimed re-employed
either permanently or temporarily in a Government establishment, or in an
establishment paid by a Provincial Government or by a Local Fund, or is employed
either permanently or temporarily in a commercial establishment within two years
from the date of his retirement, or under a foreign Government or a foreign agency,
he must furnish the necessary particulars in the certificate and the disbursing officer
shall ascertain and report whether any law or the rules regarding such re-employment
or, as the case may be, employment have been duly observed.
(2) When a pensioner draws his pension through an agent who has executed
a bond of indemnity under rule 247, the certificate modified suitably may be signed
by the agent, provided that the pensioner himself furnishes once a year a certificate
concerning the period for which the pension has been drawn on the basis of the
agent’s certificates.
(2) A pensioner drawing pension for the first time shall be required to
produce the copy of the order by which the sanction to his pension was communicated
179
to him, and his signature or thumb impression on the bill shall be compared with the
specimen signature or thumb impression received with the Pension Payment Order.
357. When a pensioner draws his pension through another person, the
disbursing officer must take special precautions against fraudulent presentation of
claims and satisfy himself of the existence of the pensioner and of the identity of the
payee before any payment is ordered, and if he feels any suspicion, shall refer it to
the pensioner before payment.
358. In view of the special risk of fraud involved in the payment of pension
of women who do not appear in public, special care shall be taken in the identification
of such pensioners. The descriptive rolls, when originally prepared, and the periodical
certificates of the continued existence of such women shall be attested by two or
more persons of respectability in the town, village, or pargana.
Record of Payment
359. Every payment must be entered on the reverse of both portions of the
Pension Payment Order and attested by the signature of the disbursing officer. In
the case of pensions paid at a sub-treasury to which only a copy of the Order with
the Collector’s order thereon is supplied under rule 335, the sub-treasury Officer
shall make the entry on the Pensioner’s portion of the Order and on his copy, while
the Treasury Officer at the headquarters treasury shall, from the connected voucher,
make the necessary note on his original of the Order.
360. The payment of pension not exceeding Rs. 500 a month may be made
by Postal Money Order at the option of the pensioner and at his expense where the
amount of the pension exceeds Rs. 30. When this mode of payment is adopted the
following rules shall be observed :—
(i) A pensioner who elects to have his pension paid by money order,
should present in person to the Treasury Officer a declaration to that
effect with his copy of the Pension Payment Order. The Treasury
Officer should then identify the pensioner as laid down in rule 356.
After this has been done he should paste the declaration and both
portions of the Pension Payment Order in a separate file headed
“Pensions Payable by Money Order”. On a date not later than the
10th of each month, the Treasury Office should arrange to make out a
money order form for each pension recorded in the file mentioned
above, less money order commission, where the pension exceeds.
Rs. 30 and make corresponding payment entries in the table on the
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Pension Payment Orders. The Treasury Officer should sign the money
order form and initial the entries on the Pension Payment Orders after
carefully comparing the three documents.
(ii) In order to minimise the risk of fraud, the Treasury Officer should
compare the signature on the money order receipt every month with
the pensioner’s signature on the Disburser’s portion of the Pension
Payment Order. The Treasury Officer should also satisfy himself once
in every six months, in such manner as he thinks desirable, that the
pensioner is actually alive. In token of having done so, he must endorse
on the schedules of payments for the months of April and October
each year a certificate to the effect that he has satisfied himself that
the pensioners were actually alive on the dates on which the pensions
were remitted to them.
(iv) The Collector should arrange with some village official or other suitable
subordinate agency, such as the police, for reporting promptly to the
Treasury Officer the death of a pensioner whose pension is paid by
money order.
(v) It will not be necessary to prepare separate pension bill for such
payments. The payments should be shown in a separate schedule
which will serve as voucher. A certificate in the following form in the
hand-writing of the Treasury Officer should be endorsed on the
schedule:—
“Certified that I have satisfied myself that all payments noted in the schedule have
actually been remitted by money order”.
(vi) In the schedules for January and July each year, an additional certificate
in the following form should be added :—
“Certified (I) that I have obtained, where necessary, from each pensioner declaration
that he has not received any remuneration for serving in any capacity under the Federal
Government or any Provincial Government or under a Local Fund during the past six
months, and (2) that I have obtained from each female pensioner whose pension is
terminable on her marriage or remarriage, a declaration in Form T.R. 40 that she is not
married and that she has not been married during the past half year”.
181
(vii) In the schedule for the month following the month of payment, the
Treasury Officer should furnish the following certificate :—
“Certified that I have satisfied myself that all pensions included in the schedule for the
previous month have been paid to the proper persons and that I have obtained all money
order receipts in support of these payments and filed them in my office”.
Note.—The procedure authorised in this rule may be applied mutatis mutandis to pensions
payable at a sub-treasury or any other disbursing office.
(i) origin and nature of the pension and the ground on which it was
sanctioned;
(iv) the name and residence of the pensioner, with specification of shares,
if any;
182
(v) reference to the Register of Pension Payment Orders;
(vi) whether tenable for life only; or if it is heritable, the manner and extent
to which it will descend, with quotations of orders affecting it;
(viii) any other matter worthy of note in connection with the pension.
363. With the special sanction of the Accountant General in each case, the
following procedure may be employed in the case of groups of political pensioners
who are paid by, and are in charge of, a Political Officer :—
(a) In lieu of a Pension Payment Order for each pensioner, an order for
the payment of the whole group will be issued by the Accountant
General in Form T. R. 36; each entry having a number in the form
330/1, 330/2 and so on, where 330 is the register number of whole
document.
(b) The officer in charge of the pensioners should draw up a monthly bill,
in the following form,, in which all the names should be entered in their
proper order, even though nothing is drawn for the pensioner entered:—
(ii) Name.
(viii) Remarks; this space will be used for acquittance in the Political
Officer’s own copy of the bill.
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(c) The following certificate should be appended to the bill :
“Certified that all amounts drawn in last month’s bill have been duly disbursed and
receipt taken, with due precautions as to the identification of the payees, with the
exception of the following, amounts, now refunded:—
————————————————————————————————
No. Name Amount refunded Remarks
————————————————————————————————
————————————————————————————————
Any refunded amount can be drawn at any time upon quotation of the
month’s bill in which the amount was refunded.
(e) If any alterations have been made in the list of pensioners during the
past month, the Political Officer should append a statement showing :—
————————————————————————————————
No. of Nature of Reason or
Pensioner Name
Alteration or quotation of
lapse order
————————————————————————————————————————————
————————————————————————————————
184
(f) No new name can be brought on the list and no new pension drawn
until the Accountant General has registered and given a number to the
new name, and communicated it to the Political Officer in charge.
(g) If there have been no alterations, the Political officer should append to
his bill a statement that “there have been no alterations in the list of
pensioners under my charge in the past month.”
Gratuities
366. (1) Gratuities shall be paid on the authority received from the Accountant
General, to whom the sanction is communicated by the .sanctioning authority or by
another Audit Officer. The payee must be required to produce the copy of the order
by which the sanction to the gratuity was communicated to him; and the disbursing
officer shall record the fact of payment having been made on the copy of the order
so produced.
(2) Gratuities may be paid only to, and upon the receipt of, the persons
legally entitled to receive them and not to, or upon the receipt of, the head of the
office or department in which the gratuitants formerly served.
General Rule
367. (1) On the first appearance of a pensioner on or after the first of April
each year, the disbursing officer shall, except in the case of pensioners mentioned in
sub-rule (2) below, take an impression of the thumb and all the fingers of the
pensioner’s left hand on the pension bill. The pensioner shall then be identified from
the particulars given in the Disburser’s portion of the Pension Payment Order or in
the Audit Register, as the case may be. Identification shall also be made by an
examination of the impressions given on the bill with those attached to the Pension
185
Payment Order or kept in the Audit Register, or by reference to the pensioner
photograph where one is pasted on the Disburser’s portion of the Pension Payment
Order; if he cannot be identified by other means with absolute certainty.
The provisions of this sub-rule with regard to the taking of the thumb and
finger impressions of pensioners and the examination of such impressions for purposes
of identification may be relaxed or modified by the head of the Local Administration.
368. In all cases referred to in rules 342, 343 and 348, the disbursing officer
must take special precautions to prevent impositions and must, at least once a year,
receive proof independent of that furnished by the life certificate of the continued
existence of the pensioner. For this purpose the disbursing officer shall, save in
cases of exemptions from personal appearance allowed by orders of competent
authority, require the personal attendance and due identification of all male pensioners
who are not incapacitated by bodily illness or infirmity from so attending and in all
cases where such inability may be alleged, he shall require proof thereof in addition
to the proof submitted of the pensioner’s existence. The disbursing officer is
personally responsible for any payment wrongly made and in all cases of doubt, he
must consult the Accountant General.
Note.—A pensioner of rank may be privately identified by the disbursing officer and need not be
required to appear at the disbursing office.
General
369. (1) Unless the Government by general or special orders direct otherwise
a pension remaining undrawn for more than one year shall cease to be payable by
the disbursing officer. If the pensioner afterwards appears, or a claim is presented
186
on his behalf, the disbursing officer may make the payment, but the arrears cannot
be paid without the previous sanction of competent authority—
Provided that, if in any case a pension remains undrawn for three years in
the case of a service pension, or six years in the case of a political pension, it cannot
be paid without the authority of the Accountant General.
Note.—If the suspension of payment is attributed to error or neglect by any Government office
the Accountant General may direct payment of the arrears on his own authority.
(2) A gratuity payment order shall remain in force for one year only, and
no such order shall be retained in a disbursing office if payment has not been made
on it within a year of its issue.
Death of Pensioners
370. (1) Subject to any rule or order made by the Government in this behalf,
the payment of arrears of pension due in respect of a deceased pensioner shall be
regulated by the following rules:—
(a) Pension can be drawn for the day of man’s death; the hour at which
death takes place has no effect on the claim.
(b) On the death of a pensioner, payment of any arrears actually due may
be made to his heirs, provided that they apply within one year of his
death. They cannot be paid thereafter without the sanction of competent
authority to be obtained through the Accountant General:
Provided that, if the arrears do not exceed Rs. 100 and the case
presents no peculiar features, the Accountant General may pass the
arrears on his own authority.
187
(3) After payment of the arrears of pension, both portions of the .Pension
Payment Order shall be returned to the Accountant General, with a report of the
date of the death of the pensioner.
371. Every pension disbursing officer shall submit to the Accountant General
concerned every six months a statement of cases of failure to draw pensions. The
statement shall be prepared in two parts, one part showing the names of all pensioners
who have not drawn their pensions for six years or for three years, according as the
pensions are classed as political pensions or other pensions, and the other part showing
the names of pensioners other than those included in the former part, who have not
drawn their pensions for more than one year. The reason for the non-drawal, if
known, shall be stated against each name.
372. The Accountant General will, by the 15th November each year make
out lists of pensioners paid from each treasury or disbursing officer under his
jurisdiction, whose age, according to records maintained by him, is known to be over
70 years, and send such lists to the disbursing officer concerned, in order that the
continued existence of the pensioner may be tested by special enquiry. The disbursing
officers are required to see that this special enquiry is carefully made and a report is
furnished to the Accountant General without undue delay.
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LIST OF PUBLICATIONS PUBLISHED BYTHE
PAKISTAN PUBLIC ADMINISTRATION RESEARCH CENTRE
189