Frequently Ask Questions
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1. What is Tax Revenue?
Tax is a levy imposed upon the public by the Government through
legislation with out quid pro quo i.e. the Government collects revenue for its
own existence so as to govern the State. For paying the tax, the public
shall not expect any direct returns from the Government. E.g. Income Tax.
Revenue generated by levying taxes is Tax Revenue.
2. What is Non Tax Revenue?
This is revenue generated by way of fees and service
charges. It is quid pro quo i.e. the public will have to pay (the tax )
for having got certain benefits either directly or indirectly from the
Government.
3. What are Grants-in-aid?
As far as the State Government is concerned, the aid received by
the State Government from the Government of India is classified as
'Grants-in-aid'. In case of Government of India, the aid may be received
from other countries as also, institutions such as World Bank and International
Monetary Fund.
4. What is ways and means advance?
This an advance given by the Reserve Bank of India to
Governments (State/Central) to meet the short fall in the daily minimum cash
balance that Government are required to maintain with RBI.
5. Who monitors the cash balance position of State / Central
Government?
Central Accounting Section (CAS), Reserve Bank of India, Nagpur.
6. When is the 'Overdraft' sanctioned by the RBI?
When the Ways and Means is fully exhausted, the Government can
avail the Overdraft to meet the shortfall in the minimum cash balance to be
maintained with RBI.
7. What is the criterion for determining the Ways and Means
advance sanction?
The Ways and Means Advance varies for different Government. The
limit of Ways and Means Advance depends upon the average Revenue Receipts
of the Government concerned.
8. How is the recovery of overpayment in the Government
Accounts to be treated?
The recovery of overpayment shall be treated as 'Reduction of
Expenditure' under the head in which the excess payment was made. It shall not
be treated as 'Revenue Receipts'.
9. How are "Refunds of Revenue" to be treated?
The 'Refunds of Revenue' shall be treated as 'reduction of
receipts' i.e. under the receipt head, it may be shown as minus receipt. It
shall not be treated as expenditure to the Government.
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Gazetted
Entitlement Function
1. What is the function of Gazetted Entitlement Department
(GED)?
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The main work of GED is the regulation of pay & allowances of the
Self-Drawing Officers.
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Issue of Pay Slips , Leave salary entitlements and authorisation of Leve
Encashment on retirement.
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Scrutiny of pre-audit TA Bills
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Scrutiny of pay bills (Vrs)
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Recording of Recovery of long term advances
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Preparation of history of services
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Issue of Pension Information Slip (PIS)
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Preparation of IPS consequent on revision of pay and issue of revised payslips.
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Certifying and reporting admissibility of leave before proceeding on leave and
for the purpose of leave encashment benefit.
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Calculation of leave salary contribtuion.
2. Who are the Self Drawing Officers under the A.G's control?
INDIAN ADMINISTRATIVE SERVICE
Junior time Scales : Rs. 8000-275-13500
Senior Scales :
1)Rs. 10650-325-15850
2)Junior Administrative Grade : Rs. 12750-375-16500 (Non-functional)
Selection Grade : Rs. 15100-400-18300
Super time scale : Rs. 18400-500-22400
Above Super time scale
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Rs.22400-525-24500
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Rs.26000/- (fixed)
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Rs.30000/- (fixed)
INDIAN POLICE SERVICE
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ASP : Rs.8000-275-13500
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JSP : Rs. 10000-325-15200
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SP : Rs.
10000-325-15200
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DC : Rs. 10000-325-15200
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Commandants : Rs.12000-375-16500
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JAG Grade : Rs.12000-375-16500
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Selection Grade : Rs.14300-400-18300
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DIG of Police : Rs.16400-450-20000
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IG Police : Rs.18400-500-22400
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Addl. DGP of Police : Rs.22400-525-24500
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DGP : Rs.24050-650-26000
INDIAN FOREST SERVICE
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Junior Scale : Asst. Conservator of Forests : Rs.8000-275-13500
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Senior Time Scale : Dy. Conservator of Forests : Rs.10000-325-15200
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Junior Administrative Grade Scale : DCF : Rs.12000-375-16500
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Selection Grade Scale : DCF : Rs.14300-400-18300
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Super Time Scale :
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Conservator of Forests : Rs.16400-450-20000
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Chief Conservator of Forests : Rs.18400-500-22400
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Prl. Chief Conservator of Forests : Rs.24050-650-26000
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Governor of Assam
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azetted officers of Assam Govt.
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igh Court Judges
3. What are the entitlements of SDO's authorised by A.G?
Authorising Pay & Allowances, Leave
salary, Terminal Leave Salary, Subsistence allowance, leave encashment benefit
on retirement.
4. What are various occasions necessitating issue of pay
slips/authorisation from A.G?
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On appointment to a post or reverted therefrom
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On extension/ regularisation of appointment under Regulation 4(d)/ 3(f) etc. of
APSC
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On crossing of EB
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On imposition of penalty
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On retention of post
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On promotion
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On transfer
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On change of designation
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On leave
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On regulation of increment
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On transfer from one PAO's audit control to other A.G's control
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On suspension
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On revocation of suspension and reinstatement
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On re-employment
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On joining field training in the case of AIS Officers
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On holding additional charge of equal and higher level posts.
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On extension of service
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Vacation Leave availed
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On study leave
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On confirmation in cases of officers on probation.
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in case of AIS
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in case of Non-AIS
5. What are the documents required to be sent to A.G?
(a) On promotion i.e.
Moving from NSDO post to SDO post
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Service Book with upto date entries including the leave accounts closed up to
the date of relief in the lower post.
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Government orders .
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Relief Certificate of Transfer of Charge from the lower post.
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Joining Certificate of Transfer of Charge in the higher post.
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Option for fixation of pay if any exercised by the Officer under proviso to FR
22.
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Last Pay Certificate
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Retention of posts
On appointment
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Govt. notification
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Taking over charge report
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Incumbency
(b) On transfer -
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Government order in which he / she was transferred from one post/station to
another post/station.
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Relief Certificate of Transfer of Charge
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Joining Certificate of Transfer of Charge
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Sanction of posts
(d) On deputation to Foreign Service
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Order / Notification placing the officer on deputation.
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Terms and Conditions
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Relief Certificate of Transfer of Charge and Joining Certificate of Transfer of
Charges.
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Option exercised, if any as per Rule.
(e) On Leave
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Leave sanction orders from competent authority.
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Relief Certificate of Transfer of Charge before proceeding on leave.
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Rejoining Certificate of Transfer of Charge after expiry of leave.
(f) On regulation of increment
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The leave spells availed during the year should be regulated for regulation of
annual increment for that year.
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FR 26 b certificate for officiating officer while on leave.
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ENQUIRIES MADE BY PENSIONERS
1. When will a retired Government Servant get his/her
Pensionary benefits?
Pensionary benefits will be authorised within 2 months from the
date of receipt of Pension proposals in complete shape in A.G's Office.
2. What is the procedure for drawing Pensionary benefits?
The Pensioner has to present himself with his copy of intimation
letter for Pension and CVP to the PPO/Treasury to whom A.G's Office has
authorised the Pension/CVP.
3. What are the reasons for the difference in the pensionary
benefits calculated by the Department and that admitted by A.G.?
Normally, the difference is due to the error in arriving at the
qualifying service and some erroneous pay fixation done by the
Department.
4. What is the reason for withholding a part of
Pensionary benefits?
Normally, erroneous pay fixation done by the Department results
in over payment of Pay and Allowances during his / her service, say, DCRG or
Relief on Pension/ Family Pension. For this purpose, a portion of
pensionary benefits is withheld. This is also explained in the
Admissibility Report sent to the Department.
5. What is the procedure to be followed when the party copy
of the authorisation has not been received by the Pensioner?
The Pensioner may approach A.G's Office. A duplicate copy
will be issued only after expiry of one month from the date of issue of
original authorisation.
6. Who is eligible to receive Family Pension?
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Wife, in case of a male officer
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Husband, in case of a female officer
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Minor sons including adopted children (adopted legally upto 18 years).
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Unmarried minor daughters until she attains the age of 21 years or marriage,
whichever is earlier.
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Family Pension involving two wives :
In cases where there are two or more widows, Family Pension will
be payable to the eldest surviving widow first till her death or
re-marriage whichever is earlier and thereafter Family Pension will pass on to
the second widow.
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Family Pension to physically/mentally disabled children :
Applicable to such children of a Government servant who retired
/died. If the son or daughter of a Government servant is suffering from
any disorder or disability of mind or is physically crippled or disabled so as
to render him or her unable to earn a living even after attaining the
prescribed age limit, Family Pension shall be payable to such son or daughter
for life.
A medical certificate in respect of the handicapped/disabled
children should be obtained from the appropriate medical authority as
prescribed by the Govt. No percentage of disability is prescribed under the
Rules.
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The GPF subscription of an employee of the Government of
Assam is governed by the GPF (Assam Services) Rules, 1937 as amended from time
to time.
1. What constitutes 'Family' for the purpose of GPF Rules?
Spouse, Parents, children, minor brothers, unmarried sisters,
deceased son's widow and children and if no Parent of the subscriber is alive,
a paternal grandparent. A female subscriber can exclude her husband from
the list of Family members.
2. Is an adopted child a member of the family?
Yes, if under the personal law of the subscriber adoption is
legally recognised. (Note 2 under Rule 1-2 of GPF (AS) Rules.
3. What is the minimum amount of subscription?
Minimum
rates as prescribed by the Government in Rule 10(1) of GPF(A.S.) Rules
and it shall not be less than 6 1/4 percent of his/her emoluments.
4. What are the emoluments for determining the minimum rate of subscription?
Emoluments drawn on the 31st March of the previous year provided
that :
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If, the subscriber was on leave on that day and opted not to subscribe
during
leave or was under suspension, the emoluments due on rejoining duty.
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If, the subscriber on deputation out of India on that day or continued to be on
leave but opted to subscribe during such leave, the emoluments he would have
drawn had he not proceeded on deputation or leave.
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If, the subscriber was not in Government Service on 31st March of the
previous year, emoluments on the date of joining the Fund. (Rule 10
of GPF(Assam Service) Rules)
5. Can the subscriber alter his rate of subscription?
Yes. The rate can be reduced (not below the prescribed
minimum) once a year in March and increased twice a year. (in case of
AIS officers) . As per GPF(Assam Service) Rules, the subscriber may fix the
rate of subscription on or before 31st March of the preceeding year through a
written request to the DDO. The rate of subscription so fixed shall not be
altered during the year.
6. How is subscription to GPF recovered?
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From the Pay and Allowances drawn from Treasury.
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If Pay and Allowances are drawn from any other source, the subscriber himself
will forward his dues to the A.G.
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If on deputation to a body corporate or organisation under Societies
Registration Act, the employer shall recover and forward it by Demand Draft/
Cheque drawn in favour of the A.G. (Rule 12 (1) & (2))
of GPF(Assam Service) Rules
7. How should the arrears of subscription be recovered?
The arrears should either be paid by the subscriber or recovered
from the emoluments in installments as directed by the authority competent to
sanction an advance from the Fund. (Rule 12 (3)) of GPF(Assam Service)
Rules.
8. What are the occasions for non -recovery of subscription?
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During suspension
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During leave on half pay or loss of pay
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After receiving the Final Withdrawal amount.
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During period treated as dies-non
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Last 3 (three) months of service before superannuation
Note : No proportionate recovery need be made if the subscriber dies during a
month (Rule9(4))
9. Why should the subscriber make a nomination?
Nomination is needed to confer on one or more persons the right
to receive the money at the credit of the subscriber in the event of his
death before the amount becomes payable to him or not paid to him after it
becoming payable. The nomination should be treated as a confidential
document. (Rule 7 (1))
10. What is the format of the nomination?
The nomination should be made in triplicate in one of the
applicable forms prescribed in the first schedule to the Rules. (Rule
7 (3))
11. Can a subscriber nominate more than one person?
Yes, but he should specify the share payable to each nominee so as to
cover the entire amount standing to his credit. (Rule 7 (2))
12. Should a subscriber nominate only members of his family?
Yes, if he has a family - Proviso to Rule 7 (1)
13. Should the subscriber notify the change in his marital status?
Any change in marital status should be notified immediately by self-drawing
subscribers to the A.G. through the Department and non-self drawing officers to
the Head of Office and fresh nomination should be filed, if necessary. (Rule
7 (7))
14. How often should the nominations be reviewed?
Every subscriber shall review his nomination once in Five years
and confirm or intimate any change, if necessary, in the prescribed form
and furnish fresh nomination, if necessary. (Rule 7(8))
Each DDO should send a certificate once in Five Years to the
Head of the Department to the effect that all subscribers in his office have
been directed to review their nominations and that fresh nominations obtained
wherever necessary and forwarded to A.G in respect of self-drawing
Officers. The certificate in respect of subscribers working in the Office
of Heads of Departments should be sent to the concerned Department of
Government.
Ruling (i) under Rule 7 (8)
15. Is the nomination made by Christian and Mohammedan subscribers in favour of an adopted child acceptable?
No, because the adoption is not recognized under
Christian/Mohammedan law for their respective religions.
16. Can an unmarried subscriber nominate an adopted child?
Yes, if Hindu Adoption and Maintenance Act, 1956 is applicable to the
subscriber.
17. Can a subscriber having no family nominate an institution?
No.
18. What are the purposes for which advance from GPF can be sanctioned ?
Advances can be sanctioned to meet the expenditure in connection with
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Medical treatment of the subscriber or his dependent.
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Higher education of subscriber or dependant in specified academic, medical,
engineering, technical or scientific process.
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Marriages, funerals or other ceremonies. (Rule 14) of GPF(Assam
Service) Rules
19. Who can sanction a temporary advance?
An authority specified in the Fifth schedule of the Rules. There should be
a sanction order in writing.
20. What are the monetary limits of temporary advance?
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Three months pay or half of the amount at the credit of the subscriber in the
Fund, whichever is less. In special circumstances, advance up to 60% of balance
may be sanctioned, considering the status of the subscriber and the purpose for
which the advance is sanctioned. (Rule 14 (1) ( c ) (i) and
(iii))
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A second advance can be sanctioned only after six months from the drawal of the
first and this fact should also be certified in the sanction order. (Rule
14 (1) ( c ) (ii))
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When an advance is sanctioned when a previous one is outstanding, it should be
consolidated and the subsequent installment for recovery be fixed with
reference to the consolidated amount. (Rule 15 (1))
21. Can advance be granted to a subscriber who is under suspension?
Yes, if he agrees in writing that recovery can be effected from
his subsistence allowance. Pay drawn by the subscriber immediately
before suspension should be reckoned as Pay for determining the limit.
22. How is the advance recovered?
In equal monthly installments of not less than 12 (unless the subscriber wants a
lesser number) and not more than 24. (Rule 15 (1))
23.
Is any interest levied on the advance?
Yes; As per provision of Rule 15 (4) of GPF(Assam Service) Rules.
24.
Can advance be sanctioned to subscribers retiring in less than a year?
Yes, but in such cases installment should be so fixed that
the recovery of the entire amount is completed three months prior to the date
of retirement.
25.
What are the circumstances under which recovery towards advance need not be
made?
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Recovery may not be made except with the subscriber's consent if he is in
receipt of subsistence grant on leave on half pay or loss of pay for 10
days or more in a month.
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On specific request from the subscriber, when advance of pay granted to him is
being recovered (Rule 15 (2))
26.
What should be done if advance is wrongfully used?
The sanctioning authority may get the written explanation of the
subscriber. If the explanation is not satisfactory, the subscriber should
repay the amount in one lump sum immediately. If the amount is more than
half the emoluments, recoveries should be effected from the salary till the
entire amount is repaid.
27. When and how can a Part Final Withdrawal (PFW) be allowed?
PFW may be sanctioned by the authorities competent to sanction
advance for reasons prescribed in the Rule at any time after the
subscriber completes 25 years of service or within 8 years before retirement,
whichever is earlier. (No authorisation from the A.G is necessary for
drawing the amount.) Rule 28 of GPF(Assam Service) Rules.
28. What are purposes for which PFW is allowed?
PFW is admissible to meet the expenditure in connection with :
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Medical treatment of the subscriber or his dependent ;
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Higher education in specified academic*, medical, engineering, technical or
scientific courses of the subscriber or his dependent
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Marriage of children or any other dependent female relative;
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Acquisition or construction of residential house (including cost of site),
repayment of loan taken for the purpose and reconstruction or making additions
or alteration to a house already owned or acquired;
29. How
many withdrawals are allowed for the same purpose?
Only one. Marriage, education or illness of different
children will not be treated as same purpose. Marriage of the same
child/female dependent are treated as different purposes. PFW for higher
education, subject to monetary limits specified, may be permitted every year
for the same purpose.
30. Can a subscriber draw both an advance and withdrawal for the same purpose?
No.
31. Can
withdrawal be sanctioned to the subscriber under suspension?
Yes, If he is otherwise eligible.
32.
Can PFW be sanctioned during the last three months of service?
No.
33.
What is the maximum amount of PFW?
The amount should not ordinarily exceed one half of the balance
or six months pay whichever is less. However, the sanctioning authority
may relax the limit of 6 months on special ground but in no case, should more
than 10 months. Pay to be sanctioned vide Rule 28-C of GPF(Assam Service)
Rules.
34. What
are the special conditions for the grant of PFW for purchase or construction of
house?
As specified under Rule 28-D of GPF(Assam Service) Rules.
36. Can the subscriber get PFW during the last year of service?
Yes. The authority competent to sanction PFW can sanction
withdrawal as specified under Rule 28, 28-B, 28-C & 28-D of GPF(Assam
Service) Rules.
37. Can an advance be converted to withdrawal?
No.
38. Are all the outstanding advances eligible for conversion?
No.
39. When will the GPF amount become finally payable?
Following are the occasions for the final payment of GPF :
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Retirement
on superannuation;
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Death
while in service (payable to nominees or legal heirs);
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Dismissal, removal, compulsory retirement or invalidation from service.
If appeal has been preferred, payment can be made only after the appeal
is finally disposed of or withdrawn by the subscriber.
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Resignation
- payable after the issue of final orders accepting the resignation.
Resignation to take up appointments under a body corporate, autonomous
organisation etc. will be treated as absorption and the balance in the Fund
will be transferred if he joins the new post without break and with proper
permission of Government.
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Voluntary retirement
- after the issue of orders permitting voluntary retirement.
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If a temporary official is terminated, he
can either withdraw the amount or leave it in the Fund to be withdrawn while
quitting service finally.
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On permanent transfer to another Government or Corporate Body or
Organisation controlled/owned by Government, the balance
together with interest will be transferred to the new institution (if the
institution and the subscriber agree for the transfer Otherwise, the
amount together with interest may be paid to the subscriber.)
40. How PF money is paid to a minor beneficiary of the deceased subscriber?
The amount may be paid to the guardian specified by the subscriber in a
declaration. If no such declaration exists, payment should be made to the
guardian appointed by a court except in the following cases :
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Payment up to Rs.10,000/- may be made to the natural guardian without
guardianship certificate on production of indemnity bond;
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In cases governed by Hindu Law, entire amount due to a minor may be paid to the
Hindu widow of the subscriber unless the interests of the mother are adverse to
those of the minor children.
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Payment may be made to the Hindu father of the minor unless the interests of
the father are adverse to those of the children.
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