Indian Railway Codes and Manuals-Accounts code- Vol-I-Chapter-10 (X)
CHAPTER X
INTERNAL CHECK OF PENSION PAYMENT
1001.
Pensionary benefits granted to Railway servants in respect of their service
generally fail under one or the other of the following categories.- (i) (ii)
Superannuation Pension Retiring Pension (iii) (iv) (v) Compensation Pension
Invalid Pension Commuted Pension (vi) (vii) (viii) (ix) (x) Ex-gratia Pension
Death-cum-retirement Gratuity Service Gratuity Other (extra-ordinary) Gratuity
Compassionate allowances/grants (xi) (xii) (xiii) Family Pension Terminal
Gratuity Death Gratuity. The detailed rules regulating the grant of pensionary
benefits are contained in the Indian Railway Establishment Code Vol. II, in the
Manual of Railway pension Rules, 1950 and extant orders issued from time to
time. The instructions contained in this Chapter relate to internal check on
such payments.
1002.
The term 'Pension' used in this Chapter includes the pensionary benefits and
the term 'Manual' used in this Chapter refers to the Manual of Railway Pension
Rules, 1950, issued by the Ministry of Railways (Railway Board).
1003.
The internal check of pension consists in verifying that the qualifying
conditions governing the grant of a pension are fulfilled, the calculation of
amount of pension is correct and the incidence and allocation is correct.
1004.
Delay in payment of pension involves pecuniary hardship. It is, therefore,
imperative that the pension cases are dealt with expeditiously. Objections, if
any, should be raised on the first occasion and not piecemeal and settled
expeditiously so that the beneficiary receives his dues without delay.
1005.
Statement of Service Non-gazetted Staff.-On receipt of the application for
pension in the prescribed form the head of the Office/Department immediately
prepares a statement of the applicant's services in accordance with the
instructions contained in form No. 30A RII to enable the Accounts Officer to
verify the service.
1006.
Statement of Service-Gazetted Staff.-As the Service Records and leave accounts
of Gazetted Officers are maintained by the Accounts Officer, the concerned
Accounts Officer will send the service record and leave account of the Officer
to the head of the Department to enable the head of the Department to prepare
the Statement of Service. In addition, a statement showing the pay drawn during
the last ten months of service by the officer will be sent by the Accounts
Officer to the head of the Department for preparing the Memorandum of average
emoluments (see paragraph 1021).
1007.
The Statement of Service shows all the important events; the temporary and
officiative service or those affecting the emoluments, of the Railway servant.
It should be clearly seen that:- (a) The statement shows not only the periods
which count as qualifying service but also all periods of leave, suspension,
overstayal etc., which do not so count. The latter is entered in red ink in
order to clearly distinguish them, and reasons for their rejection are given in
the remarks column. (b) If the date of confirmation has been determined in
terms of para 411 of the Manual i. e. deemed date of confirmation, the fact
should be clearly mentioned in the statement, the details of the case being
given in the remarks column; The (c) statement shows date, month and year of
the various appointments, promotions and reversions. For the purpose of adding
together broken periods, a month is reckoned as thirty days. (d) Periods which
count as qualifying service, in terms of Chapter IV of the manual are clearly
indicated and that full details of the nature of posts/service and the relevant
para under which the same qualifies is indicated in respect of each period in
the remarks column; (e) If the emoluments drawn in an officiating appointment
count in full for pensionary benefits under para 501 of the Manual, all details
regarding the officiating appointment are given; (f) The total of the periods
of the qualifying service shown in the statement tallies with the total service
less the non-qualifying service shown in the statement tallies with the total
service less the non-qualifying periods shown in the statement; (g) In the
column "how verified" the particulars of records such as verification
certificate in the service book/pay bills, acquittance rolls/office orders,
collateral evidence/affidavit, etc., are mentioned.
1008.
Verification of Service by Head of the Office/Department.-The head of the
Office/Department is required to verify the service of Non-Gazetted staff
recorded in the Statement of Service, as indicated in Paras 1016 to 1021 of the
Manual. The head of the Office/Department will also verify the portion of
service, if any, of a Gazetted Officer rendered in Non-Gazetted capacity in the
manner laid down in Paras 1016-1021 of the Manual. The service of a Gazetted
Officer rendered in the Gazetted capacity should be verified by the Accounts
Officer himself.
1009.
Check of Service by the heads of Offices.-The heads of offices are required to
verify service annually and record a certificate regarding the service
verified, in the Service Book as prescribed in para 1200 of Indian Railway
Administration and Finance-an Introduction. In regard to past service (prior to
01.04.1957 i. e. the date from which pension scheme has been introduced on
Railways) only one consolidated certificate is recorded for the whole service
in the Service Book. Where it may not be possible to verify the entire past
service due to non-availability of office copies of pay bills etd. From which
service is verified, the verification id done in the manner laid down in paras
1018-20 of the Manual i. e. from the application of the employee supported by
collateral evidence of contemporary employees etc. These documents relied upon
by the Head of the Office in verifying the service may be accepted in Accounts
Office.
1010.
Check by Accounts Inspection Party-The verification of service by the head of
office as indicated in para 1009 should be supplemented by a test check by the
Accounts Inspection Party during their local inspection of the Executive
Offices annual, bi-ennial or tri-ennial as the case may be. The test check
should be conducted by the Accounts inspection Party in the manner indicated
below :- (a) It should be seen that the annual certificate (consolidated
certificate also for past service, in the case of staff who entered service
prior to 01.04.1957) has been recorded in every service book and the
certificate has been signed by the head of the office. The Inspection Party
should sign the certificate in token of having exercised this check. (b) The
entries in the Service Books should be test checked to see that they are
correct. For this purpose the Service Books of employees who are due to retire
within three years from the date of inspection should all be test checked while
in other cases the entries regarding qualifying service in the service books
should be test checked in a percentage of the employees, the percentage being
so regulated that each service book comes under the test check at least thrice
or four times before the employee attains the age of 55 years i. e. three years
before the age of Superannuation. (c) A percentage of the entries relating to
past service (prior to 01.04.1957 or prior to the year of date of option) for
which a consolidated certificate is recorded by the head of office should also
be test checked preferably with the paid pay bills etc., if available (in the
case of offices located at the headquarters of the Railway/Division) or office
copies there of and other available establishment records e. g. office orders.
The percentage of entries to be test checked should be fixed by the Financial
Adviser and Chief Accounts officer. The test check should be so regulated that
all service books containing the consolidated certificate are subjected to test
check in the course of two to three inspections. (d) Besides the above, the
first year of permanent service and all previous qualifying service should be
checked in the case of employees who are confirmed in the period intervening
between two inspections (the last inspection and the one on Hand). This check,
should be however, cover all employees who entered service on or after
01.04.1957. The inspection party should record in every service book inspected
by them a clear certificate to the effect that "Entries Nos.…….covered by
the certificate by the head of office for the period ending ……….. have been
checked".
1011.
Check by Accounts Department of Qualifying Service.- In Accounts Office the
qualifying service is checked in the following manner :- Category of Employees
Check to be applied at the time of local inspections Check to be applied in the
A/cs Office at the time of verification of pension application 1 2 3 1.
Employee who entered service prior to 1/4/57 (i) To see that the consolidated
certificate for service from the date of appointment to the last date of the
financial year (i) To check first year of permanent qualifying service and all
previous qualifying service. preceding the date of option & the annual
certificate of verification of service is recorded by the head of Office
(including temporary staff). (ii) To test check accuracy of consolidated
certificate recorded by head of office relating to past service from the date
of appointment to the last date of the financial year preceding the date of
option. (ii) To check last one year qualifying service. Where however it brings
to light any discrepancies or where there has been variations in the scale of
pay of the applicant during the last three years an intelligent scrutiny of the
service book for the period should be conducted in addition to the verification
of last year's service. (iii) To test check accuracy of certificate relating to
service from the year of date of option onwards particularly in case of staff
due to retire within three years. (iii) To look for the certificate of test
check vide items (ii) & (iii) in column 2 recorded by the Accounts
inspection party in the service book. 2. Employee who entered service on or
after 1/4/57. (i) To see that annual certificate of verification of service is recorded
by the head of office (including temporary staff). (i) To check last one year
qualifying service. Where however it brings to light any discrepancies or where
there has been variations in the scale of pay of the applicant during the last
three years, an intelligent scrutiny of the service book for the period should
be conducted in addition to the verification of last year’s service. (ii) To
check fully the first year of permanent qualifying service and all previous
qualifying service. (ii) To look for the certificate of check/test check vide
items (ii) and (iii) in column 2, recorded by the Accounts Inspection Party in
the service books. (iii) To test check accuracy of certificate relating to
service after the first year of permanent service in such a manner that each
service book comes under test check at least three or four times before the
employee attains the age of 55 years, service books of employees due to retire
within three years from the date of inspection being invariably rest checked.
WHERE
THE CERTIFICATES OF TEST-CHECK ARE NOT AVAILABLE
1012.
Where, however the certificate of test check vide items (ii) and (iii) in
column 2 of para 1011 (1) and (2) required to be recorded by the accounts in
inspection party in the service book are missing for any reason e. g. in
reconstructed records the following checks should be exercised in the Accounts
Office at the time of verification of Pension application:- (1) first year of
permanent qualifying service and all previous qualifying service. (2) the last
three years of qualifying service. (3) One or two intermediate years selected
at random. The check over these periods of service should be exercised in
accordance with the provision laid down in para 1013 to 1016
1013
(a) The details of service as given in the statement of Service should be
checked in the Accounts Office for the periods laid down in para 1012 with paid
vouchers.P. F. ledger cards copies of Office Orders and any other documents
that may be available in the Accounts Office In the absence of these records
for any period selected in terms of para 1012 the various documents e. g.
personal files, office order books, Gradation Lists, Records of Selection
Boards, Pass Records, Grain Shop Records, applications for loans from
Cooperative Credit Societies etc. (or attested extracts there from) that have
been used by the Executive Offices for the verification of service in terms of
para 1016 of the Manual may also be relied upon in the Accounts Office. (b)
Regarding periods of qualifying service, the check should be conducted for the
periods specified in para 1012 with reference to the available records e. g.
paid vouchers which would help to verify continuity of service, appointment
held, periods of leave etc. during the selected period. Similarly, a perusal of
the Provident Fund Ledger Accounts would reveal the continuity of service and
also periods of extraordinary leave, if any, taken since no contributions are
recoverable during such leave.
1014.
Verification of service in the case of non-availability of records .-If paid
vouchers or other documents are not available in the Accounts Office for the
selected period. The verification may be made from the documents made use of by
the Executive Offices. If it be impossible to verify (a portion of the) service
otherwise, the facts determined in terms of para 1017 to 1020 of the Manual
should also be accepted for the purpose of check in the Accounts Department
relating to the particular period of service.
1015.
The date of birth, and the date of beginning of service, as shown in the
Application Form and the service Statement may be checked with the Office Order
containing the appointment of the employee or old Gradation Lists etc. and in
the absence of these with the Service Book Register.
1016.
Whenever the Service Book/Roll sent with the pension application, contains
entries relating to important events such as alteration in date of birth,
suspension, dismissal resignation etc. these entries may be verified with
copies of orders furnished to the Accounts Office.
1017.
Check of Foreign Service contribution- In cases when a railway servant has
rendered any foreign service, the Accounts Officer should verify from his
records that foreign service contributions have been duly recovered for the
periods in question. In cases where verification is not possible in the normal
manner action may be taken on the basis indicated in para 1014.
1018.
(i) After completing the pension papers in all respects these would be received
alongwith the documents mentioned in para 1026 of the Manual in the Accounts
Office with the forwarding letter in Form 30 A/R-lI not later than 6 months
before the date or retirement. The amount to be withheld out of the Gratuity
till the outstanding dues are assessed should be indicated in the Form. (ii) In
case of a deceased Railway servant, the name, address and relationship to the
deceased Railway servant of the person or persons to whom the payment is to be
made and the amount to be paid to each of them should be indicated. When the
Death-cum-Retirement Gratuity is payable to a minor, the name of the natural
guardian to whom the payment is to be made on his behalf and in the absence of
the natural guardian, the name of the person who furnishes the Guardianship
Certificate should also be clearly indicated. (iii) In the case of Family
pension payable under para 801 of 802 the Manual the period upto which it is
payable and the event, if any, on the happening of which payment will be
stopped should also be specified.
1019.
The Service Book should show the date of appointment, the date of confirmation,
the cause of retirement, and the date of retirement, It should also contain a
clear record of: (i) Periods of service counted as qualifying service in terms
of para 413 of the Manual. (ii) If the Railway servant has been on foreign
service, reference to the orders of transfer to foreign service and the fact of
recovery (or waiver) of the Foreign Service Contributions; (iii) all
non-qualifying periods, which should be entered in red ink; (iv) Periods of
strikes, suspension and breaks in service, and how each such periods has been
treated, supported by reference to the orders of the competent authority; and
(v) Periods of service verified from collateral evidence/affidavit duly
accepted by the competent authority.
1020.
Last Pay Certificate.- In the case of ordinary pension, the Last Pay
Certificate, with a clear certificate of “No Demand” it no dues are
outstanding, or a list of outstandings, as the case may be, should be attached.
As Pension papers are sent in advance of the date of retirement, the Last Pay
Certificate should follow as early as possible. The Gratuity payment Order will
include a provision for the withholding of 10% of the gratuity or Rs. 1000/-
whichever is less, pending the receipt of the Last Pay Certificate.
1021.
(i) Memorandum of Average Emoluments. – The Memorandum of Average Emoluments of
the Railway servant should be prepared in Form No. II. The Memorandum should be
prepared with reference to the provisions of Chapter V of the Manual, a
separate memorandum being prepared in connection with each subpara of that
para, if more than one sub-para is applicable in any case. The calculation of
average emoluments should be based on the actual number of days contained in
each month. (ii) The Memorandum of Average Emoluments should be supported by a
statement of all periods of leave/foreign service, suspension during the last
two years of qualifying service, In the case of a Railway servant who proceeded
on such leave/foreign service or was placed under suspension while officiating
in a post higher than his substantive post, a certificate to the effect that he
would have continued to officiate in the higher post but for being on leave or
foreign service or suspension during such periods, should be recorded on the
statement. The emoluments that the Railway servant would have drawn but for
being on leave/foreign service/suspension during such periods should also be
clearly indicated against the respective periods. (iii) In case the Service
Registers have been subjected to checks at various stages i.e. by Head of
Office by according annual certificate of verification and test checked by the
Accounts Office in accordance with paras 1010 and 1011 the check of emoluments
drawn during the last ten months of service may be conducted with reference to
the entries in the Service Register.
1022.
Check of Pension application.- The pension on receipt in Accounts Office should
be entered in the Register of Applications for Pensions Form A.1022. The serial
number assigned to it in the register should be noted in red ink on the
application. The register should also have an alphabetical index too facilitate
reference. The Pension application should be carefully scrutinized to see that
these are complete in all respects. If the pension papers are plainly incorrect
or incomplete, the Accounts Officer should return them promptly for correction
or completion. He should also detail the nature of the discrepancy. The
authority submitting the pension papers shall settle such discrepancy to the
satisfaction of the Accounts Officer. The Register of Pension Application
should be reviewed periodically by the Accounts Officer in order to ensure that
the payments are made as early as possible and no undue delay occurs in dealing
with them in the Accounts Office. Form A 1022
1023.
The following checks should be exercised on the Pension Applications:- (i) The
statement of qualifying service as compiled by the departmental officer should
be checked in the manner laid down in the paragraph 1011. (ii) The date of retirement
shown in the printed Application Form, the Service Records and the Last Pay
Certificate should agree. (iii) The Last Pay Certificate should be examined to
see the last pay drawn, outstanding dues etc. (iv) The statement of average
emoluments and the last pay drawn should be checked with the service records
etc. (v) The instructions regarding the period upto which the pension is
payable and the event, if any, on the happening of which payment has to be
stopped should be taken note and specified on the Pension Payment Order. (vi)
It should be verified from the Service Records, SRPF Ledger Account or the
Register of Pension Application, Check Register of pension etc. that
Pension/DCRG has not previously been passed for payment. Note:- The work involves
not merely an arithmetical calculation of the average emoluments but also a
check of the correctness of the emoluments which enter into that calculation.
The correctness of the emoluments on the first date of the ten month period
would naturally depend on the correctness of the emoluments prior to this date.
However, any such check of the correctness of past emoluments should not become
an occasion for an extensive examination going back into the distant past, the
check should be minimum which is absolutely necessary and it should in any case
not go back to a period earlier than a maximum of 24 months preceding thew
retirement.
1024.
(a) Check of SRPF Ledgers. – The SRPF card of the employee should be consulted
to ensure that Government contribution is not being allowed to him. In case it
is being allowed it should be written back to the Pension Fund. The fact of
issue of payment authority for pension, DCRG etc. should be noted on the PF
ledger card. (b) Remarks of payment on all Pension Documents. – A remark should
be given on all the documents accompanying the pension application viz. Service
Records, Leave Account, Personal File etc. showing conspicuously in red ink
that the pension/ DCRG etc. have been passed for payment under Accounts Bill
No…………. dated………. . (c) After exercising the requisite checks the endorsement
on the third page of the application in form 30-R-II should be filled showing
the total period of qualifying service which has been verified and accepted,
the average emoluments of the last ten months of service, the last pay drawn
the amount of pension, family pension and DCRG etc. admissible in the case. A
certificate and Report of the pension should be drawn out in Form A. 1024 and
signed by the Accounts officer in-charge. (d) Cent per cent Check. – The
pension papers should be put up to the Accounts Officer through Section Officer
(Accounts) alongwith the Register of Application for pension (Form A.1022).
These will be checked cent per cent by the Section officer (Accounts) and the
Accounts Officer who will sign the certificate and Report (Form A.1024) and
initial the entries in the Register. Form A. 1024
1025
Emoluments/Average Emoluments. – The following points should be seen in the
Memorandum of Average Emoluments: (1) The “emoluments’ for pensionary benefits
shall mean the “Pay” as defined in Rule 2003 (21)-R-II, which the Railway
servant was receiving immediately before quitting service. The benefit of
higher officiating pay for gratuity/death cum-retirement gratuity will,
however, be given only if such pay was/would have been drawn Continuously for a
period of not less than 22 days. In the case of running staff, emoluments for
gratuity/death-cumretirement gratuity will also include the monthly average of
the allowance drawn during the 265 days of running duty immediately preceding
the date of quitting service limited to 75 per cent of the emoluments as defined
above. (2) The calculation of emoluments is subject to the following
provisions:- (i) If immediately before quitting service a Railway servant has
been absent from duty on leave with allowances (including leave preparatory to
retirement) or on foreign service or having been suspended but reinstated
without forfeiture of qualifying service, his emoluments should be taken at
what they should have been had he not been on such leave or foreign service or
suspension. (ii) The emoluments shall not be increased on account of increase
in pay not actually drawn except as provided in this para and paras below. For
example, where a Railway servant is allowed to count time retrospectively
towards increase of pay but does not receive retrospectively the intermediate
periodical increments, these intermediate increments shall not be reckoned in
the calculation of average emoluments. (iii) In cases of wrongful reversion
caused by administrative errors. Where on repromotion the pay of the Railway
servant is fixed Performa, the emolument that the Railway servant would have
drawn but for his reversion should be taken into account. (iv) If the Railway
servant earns an increment, during privilege leave/leave on average pay not
exceeding 4 months (120 days in the case of liberalized leave rules) or during
the first four months (120 days in the case of liberalized leave rules) of any
period of privilege leave/leave on average pay (including leave preparatory to
retirement but excluding any kind of post-superannuation leave except in
respect of staff governed by ex-Company Railway leave rules) the increment or
the increase in pay will count as emoluments even though it is not actually
drawn during leave. (v) Where the emoluments of a Railway servant have been
reduced during the last 10 months of his qualifying service, otherwise than as
a penalty, the average emoluments may, at the discretion of the authority
competent to sanction the Pensionary benefits be treated as emoluments for the
purpose of calculation of the gratuity or death-cum-retirement gratuity. (vi)
In cases of joining time falling under clauses (a) and (c) of Rule 2138-R-II-
(F.R. 107), where the pay of a particular post is drawn, the actual emoluments
(not the actual joining time allowance) drawn should be taken into account. In
case of joining time falling under clause (b) (ii) of Rule 2138-R-II (F.R. 107)
during which leave salary is drawn and in cases falling under clause (b) (i) of
Rule 2138(F.R. 107) during which no leave salary is drawn the pay (i.e. emoluments)
which would have been drawn (but for a rule or order not allowing it) if the
Railway servant had not been on joining time, should be taken into account.
(vii) In the case of workshop staff, for unpaid holidays, Sundays and short
periods of leave for half-a-day or less which count as qualifying service for
Pensionary benefits the emoluments for the whole day calculated at the monthly
rate of pay should be taken into account for the purpose of calculating average
emoluments.
1026.
The term “ average emoluments” means the average of the emoluments drawn during
the last ten months of qualifying service. Provided that if during last ten
months of his service, a Railway servant is absent from duty on extraordinary
leave (without leave salary) or has been under suspension, the period where of
does not count as service, the aforesaid period of leave or of suspension
should be disregarded in the calculation of the average emoluments, an equal
period before the ten months being included.
1027.
In the case of a member of running staff, the actual amount of running
allowance, referred to in Para 1025 will include :- (a) For period of leave
with allowances (including leave preparatory to retirement) or foreign service
or suspension which does not result in forfeiture of service, the full average
running allowances admissible for inclusion in the leave salary if the leave
were on average pay not exceeding one month under the relevant rules; (b) For
periods in which “mileage in lieu” of running allowance is drawn, “mileage in
lieu” actually drawn. (c) For period of officiating running duty, running
allowances actually drawn;
1028.
(i) The term “monthly average of running allowances drawn during the three
hundred and sixty-five days of duty immediately preceding the date of quitting
service” used in Para 1025(1) should be interpreted to mean 1/12th of the total
running allowances drawn during the three hundred and sixty-five days of duty
immediately preceding the date of quitting service. (ii) For working out the
average running allowances for the purpose of average emoluments, the limit of
75 per cent of other emoluments should be applied separately in respect of each
of the 10 months, the excess of the actual over such 75 per cent being dropped
monthly and the aggregate total should be divide by 10 to arrive at the average
running allowances.
1029.
The higher emoluments actually drawn by a Railway servant on deputation to
another Ministry, Armed Forces or a State Government, will be taken into
account for the purpose of calculation of emoluments/average emoluments.
1030.
The following do not count as “emoluments” for Pensionary benefits and should
not be taken into account for reckoning as emoluments: (i) Local allowances
such as bad climate allowance when sanctioned as compensatory allowance and
deputation (local) allowance or deputation (duty) allowance drawn on deputation
to non-Government departments or bodies; (ii) (iii) Messing allowances; House
rent allowance, or estimated value of rent free quarters; (iv) (v) (vi) (vii)
(viii) Travelling allowance; Conveyance allowance; City compensatory allowance;
Uniform allowance; Washing allowance; (ix) Any other part of a Railway
servant’s emoluments which is specially intended to provide for expenses
incidental to his duty; (x) (xi) (xii) (xiii) Bonus; Honorarium; Fees; and
Overtime .
1031.
The Accounts Officer, after necessary scrutiny of the papers should issue the
pension payment Authority/Pension Payment Order to the Accountant General,
Director of Accounts (Postal) or public Sector Bank, as the case be may not
later than one month in advance of the date of retirement.
1032.
(i) Where the payment of pension is to be arranged through Treasury the
Accounts Officer will issue the pension payment order in the Form prescribed in
Annexure I-H duly signed and embossed seal affixed on it to the concerned
Treasury Officer alongwith the requisite documents as indicated in para 6 of
Annexure I. The specimen special seal and specimen signatures of the Accounts
Officers empowered to sign the Pension Payment Orders (special seal) should be
sent to the Treasury Officers direct and any change in the incumbency should be
intimated over the signature of an authorised officer preferably of the
officer, whose authority is substituted. (ii) Where the payment is to be
arranged through the post Offices the Accounts Officer will forward to the
concerned Director of Accounts (Postal) the Pension payment Order along with
the requisite documents as laid in para 6 of Annexure I. The Director of Accounts
(Postal) will forward the documents to the Head Post Office concerned after
keeping a record in his office of necessary particulars relating to the
pensioner. The Head Post Master will send these documents to the Sub Post
Master concerned authorising him to make the necessary payment through the
saving bank account (Pension) in the name of the pensioner vide paragraph 7 of
Annexure I. (iii) Where the payment is to be arranged through the public Sector
Bank the Accounts Officer will issue the necessary Pension Payment Order
alongwith the necessary documents to the Link Branch of the nominated Public
Sector Bank in accordance with the instructions laid down in paragraph 6.3 of
Annexure II.
1033.
In the case of Railway servants governed by the family pension scheme for
Railway employees, 1964 the amount of the family pension admissible to the
widow/widower in the event of death of the pensioner should also be indicated
on the Pension Payment Authority issued to the Accountant General so that the
letter may indicate the same in the Pension Payment Order. The Pension Payment
Authority should be signed by the Accounts Officer whose specimen signatures
are on record with the Accountant General etc. concerned and it should be
sealed with special seal.
1034.
The amount of pension should be expressed in whole rupee and when the pension
calculated according to the rules contains a fraction of a rupee, it should be
rounded off to the next higher rupee.
1035.
Check Register of Pensions. – A check Register of Pensions in Form A. 1035
should be maintained in the Accounts Office. Separate pages should be set apart
for each Treasury, Bank/Post Office. All Pension Payment Authorities should be
noted in the Register under the initials of the Accounts Officer. The debits
received from the Accountant General concerned in respect of the pension paid
at treasuries will be noted in this register. Form A. 1035
1036.
On receipt of the intimation from the Accountant General concerned of the
number and date of Pension Payment Order issued by him to the Treasury Officer
concerned, the same should be noted in the Check Register of Pensions. (Form
A.1035). When entries are transferred from an old Check Register to a new one,
the entries so transferred to the new Register should be similarly attested by
an Accounts Officer. When a pension cases to be payable, or is transferred to
another place, the unused pages for dates of monthly payments should be
cancelled and the cause noted across them. Note:- (1) If any pension have
remained undrawn without any explanation being forthcoming regarding them for
three years the entries may be omitted when opening New Pension Check
Registers. (A) (i) In the Check Register of Family Pensions an additional
column should show 'limitation of Pension, which must be stated as precisely as
possible (ii) In all cases where the determination of the pension can not be
fixed for a precise date, the payment can be admitted only upon a certificate
in each case that the event (wherever it is) which terminates the pension has
not happened.
1037.
Death-cum-retirement Gratuity and Commuted Value of Pension are not liable to
income-tax. Ordinary Gratuity which is payable to a person who has completed
less that 10 years qualifying service, ordinary pension, and family pension
are, however, subject to income-tax. All Pensionary benefits are exempted from
the Gift-tax.
1038.
A Pensionary benefit as also the commuted value of pension may be sanctioned in
rupees only even when it is payable abroad. The rate of exchange for conversion,
where the question of conversion arises, shall be such rate as may be
prescribed from time to time.
1039.
When necessary payments have been arranged, the Accounts Officer should
promptly report the fact to the Personnel Branch, returning also the papers
which are no longer required by him.
1040.
Payment of Death-Cum-retirement Gratuity. - The DCRG Application should be
checked in the Accounts Office with the last pay drawn and the length of
service as verified. After exercising the requisite checks Pay Order should be
drawn for the amount admitted in the Accounts Officer. It should be carefully
seen that the recoveries of Railway dues, if any, indicated thereon, are made
from the amount. Where, however, Provisional Payment is to be made pending receipt
of the audited Last Pay Certificate, 10% of the gratuity or Rs. 1000/-,
whichever is less, should be with held from the gratuity. Before issuing the
Pay Order a reference should be given in the SRPF ledger card of the employee
after making sure that no such remarks exist previously. The fact of the Pay
Order having been issued should be intimated to the Personnel Branch and also
to the applicant. The pay Order should be noted in the Register of Application
for Pension under the signature of the Accounts Officer.
1041.
Lump sum payment on account of every kind of gratuity and commuted value of
ordinary pension unless the payment of pension has already commenced from the
Civil Treasury, is made by the Accounts Officer. In cases where the payment of
ordinary pension has commend from the Civil Treasury commuted value of pension
will be paid by the disbursing officer on the authorization of the Accountant
General concerned. FAMILY PENSION
1042.
A Family Pension is granted to the widow/widower or to the minor children of a
Railway servant in accordance with the rules laid down in chapter VIII of the
Manual. On receipt of the Family Pension Application the Accounts Officer will
check the particulars of service, verify the last pay drawn by the Railway,
servant and calculate the Family Pension admissible to the beneficiary. He will
then issue a Family Pension Authority in Form A.1042 to the Accounts General
concerned for the payment of Family Pension at the specified Treasury
indicating the event at the occurrence of which the payment of family pension
ceases to be operative. The Family Pension Authority should be noted in the
Check Register of Pensions Form A. 1035 under the initials of the Accounts
Officer. Note. - Pension sanctioned to the minor children will be paid through
their natural guardian, if any, otherwise through their de-facto guardian on
production of Indemnity Bond. Form A. 1042
1043.
Death of Pensioner. - Whenever the death of a pensioner/recipient of pension is
intimated the facts should at once be noted both in the Check Register of
Pension Form A.1035 and necessary action taken by the Accounts Officer.
Similarly any other order or information which has the effect of authorizing or
stopping payment of a pension should be noted in the Check Register of Pensions
Form A.1035 and the entry attested by the Accounts Officer.
1044.
Cases of non-drawal of pension. - Every pension disbursing officer shall submit
through the Accountant General concerned, every six months, a statement of
cases of failure to draw pensions for more than one year. The reason for
non-drawal, if known, shall be stated against the name. Also when a pension
ceases to be payable during the life time of a pensioner, both portions of
Pension Payment Order should be returned by the Treasury Officer through the
Accountant General after making the last payment and with a note recording the
reasons for the cessation of the pension. On receipt of this report a note
should be made in the Check Register of Pensions A. 1035 showing the date from
which the pension has remained undrawan and the reason therefor so that the
debits for the period after that are not accepted.
1045.
Check of Paid Pension Bills. - After payment of pension to the Railway
Pensioners the Treasury Officer/Postal Authorities/Banks are required to send
the paid bills to the Railway Accounts Officer through proper channel in
support of the debits raised by them against the Financial Adviser and chief
Accounts Officer of the Railway concerned. After initial check of debits, the
supporting paid bills will be sent to the Pension Section for necessary post
audit of the bills. Besides the normal checks which are applied to all paid
vouchers the following points should be seen.- (i) (ii) that the vouchers are
in the prescribed form, payments made in cash or credited to the Account of the
Pensioner etc. are certified by the Disbursing Officer; that the amount of
pension paid is in accordance with the amount authorised by the Railway. (iii)
(iv) (v) that the vouchers are duly supported by prescribed Life Certificate
etc. as per extant orders; that the prescribed certificate regarding
Non-employment, Marriages etc. are furnished therewith in evidence of the
continued title to pension; that income tax has been correctly deducted.
1046.
After exercising the above noted checks the following steps should be taken.-
(1) The certificates and declarations received alongwith the paid vouchers
should be noted in Check Register of Pensions (A.1035). (2) The payment should
be recorded in the Check Register of Pensions (A.1035).and it should be ensured
that the payment is in order. (3) The vouchers should be properly enfaced
showing the detailed head of account to which the pension is chargeable. (4)
The vouchers should be stamped as admitted or objected, as the case may be and
thereafter properly bled.
1047.
Percentage Check of Paid Vouchers. - The percentage check to be applied to the
paid voucher relating to pension payment is left to the discretion of the
Financial Adviser and Chief Accounts Officer who may lay down the down the
suitable percentage in the light of the experience gained i.e. the incidence of
errors and omissions detected by the Accounts Office. The selection should be
made by the Accounts Officer at random in such a way so as to ensure that the
vouchers received from the various Disbursing Officers are covered under the
test-check.
1048.
Payment of Provisional Pension and Gratuity. - If for any special reason it has
not been found possible to complete and forward the pension papers to the
Accounts Officer for issuing the Pension Payment Order within the prescribed
time schedule in a particular case, or if the pension papers have been sent
late to that office and/or that office has either returned the papers to the
head of Office for eliciting further information or has not been able to issue
the Pension Payment Order before one month prior to the date of retirement of
the Railway servant, steps should be taken by the Head of the Office to
authorize the payment of Provisional Pension and Gratuity by the first of the
month in which it is due. For this purpose, such information as is available in
the official records may be used and further the Head of Office should ask the
retiring Railway servant for a simple statement giving his total length of
service (from the date of joining duty to the date of retirement indicating the
period of breaks, if any), and also the emoluments during the last ten months
of service. The retiring Railway servant may also be asked to certify that the
facts stated by him are correct to the best of his knowledge and belief. If
complete information in regard to emoluments drawn during the last ten months
is not available either with the Head of Office or with the Railway servant,
the emoluments last drawn should be taken provisionally as average emoluments.
The head of Office shall sanction 100 per cent of the pension calculated with
reference to the information so obtained, as a Provisional Pension. The
Death-cum-Retirement Gratuity should similarly be determined. The Provisional
Pension and Gratuity will be authorized by the head of the office in respect of
non-gazetted Railway servants after withholding the amount from the Gratuity
(vide para 1049).
1049.
Deduction from Gratuity. - Before disbursing the provisional Gratuity, all
known dues such as long term advances still outstanding, over payment of pay
and allowances etc. and other recoveries due, should be adjusted. Where no such
adjustments are due, a deduction of 10 per cent of gratuity or Rs 1,000/- whichever
is less, should be made partly to cover unassisted dues, if any, and partly as
a margin for adjustment in the light of the final determination of the
Gratuity.
1050.
Similarly, in the case of gazetted Railway servant, if the final pension
payment order has not been issued by the Accounts Officer one month before the
retirement date, the Railway servant may ask the Head of the Office for the
drawal and disbursement of provisional Pension and Gratuity in accordance with
para 1048.
1051.
Provisional Pension to become final after six months. - The provisional pension
is not intended to be continued on provisional basis beyond a period of six
months from the date of retirement. If the office responsible for issuing the
Pension Payment Order has not finalized the pension case by that time, the
Provisional Pension shall be deemed to have become final and it will be
obligatory for the office concerned to issue the final Pension Payment Order
for the amount of pension and gratuity already calculated on a provisional
basis; and the deduction made from the gratuity as per para 1049, should also
be released subject to para 1052.
1052.
Last Pay Certificate. - The issue of the Last Pay Certificate should not be
insisted upon before the payment of provisional pension. During the period of
six months after Retirement, which has been provided for various purposes, it
should be possible for the head of the Office or other office concerned to
issue the Last Pay Certificate to a Railway servant. In cases in which the Last
Pay Certificate has not been issued by the time, the formal Pension/Gratuity
payment order are received (whether this happens prior to the retirement of the
Railway servant or after his retirement and after the grant of provisional
pension) the Gratuity Payment Order will in any case include a provision for
with-holding 10 per cent of the Gratuity or Rs. 1,000/- whichever is less,
pending the production of Last Pay Certificate.
1053.
Release of with-held Gratuity. - Every effort should be made to assess the
Railway dues recoverable from the Railway servants prior to the prescribed
deadline. In case where major recoveries are due, but 10 per cent of the
Gratuity of Rs. 1,000/- has been with held because there might be unassessed
Government dues or because the Gratuity has been provisionally paid or because
Last Pay- Certificate has not been received, the with-held amount shall
automatically become payable on the expiry of six months after retirement. The
Head of Office (or the office issuing the Pension and Gratuity Orders) should
indicate in the orders granting a provisional Gratuity (or the final Gratuity
Payment Order) itself, the amount of gratuity with-held and add further that
the with-held amount shall be released by the office disbursing pension without
further instructions on the expiry of the period of six months from the date of
retirement unless instructions for the recovery of a specified sum or sums from
the withheld amount are issued within the aforesaid period.
1054.
A special Check Register should be opened in the Accounts Office in which
should be entered the orders for Anticipatory Pensions passed under the
relevant services rules and the dates of payments noted against it. The orders
should be entered in consecutive orders and when final adjustment of the
payment is made against the final order granting the pensions, full note of it
should be made in the Register. This check Register must be reviewed by the
Accounts Officer personally every month in order to see that no undue delay has
occurred in the final settlement of the cases. Note. - 1.When the final pension
is sanctioned, it should be dealt with in the Pension Check Register as
covering the anticipatory order and not as being in continuation o it, and the
cancellation of the order issued for payment of anticipatory pension ensured.
2. It is not necessary that an Anticipatory Pension Payment Order should be
cancelled before the final order is issued. All final pension payment orders
must, however be forwarded to the Disbursing Officers concerned under cover of
special letter. The subsequent cancellation of the Anticipatory Pension Payment
Order should be carefully watched through the Special Check Register of anticipatory
pensions in which the date of issue of the final and the date of cancellation
of the anticipatory orders should be noted over the initials of the Accounts
Officer.
REVISION
OF PENSIONARY BENEFITS
1055.
In cases where a Pensionary benefit already sanctioned has to be enhanced as
result of fresh facts coming to notice at a later date, or a fresh order taking
retrospective effect, neither a fresh formal application, nor a fresh printed
application is necessary. In such cases, only an attested copy of the first and
third pages of the original printed application in Form No. 30R-II is received
in the Accounts Office with revised figures filled in against entries No.
10,11,12 only (average emoluments, proposed gratuity/pension and/or
death-cum-retirement gratuity) of first page so as to enable the Accounts
Officer to record the revised report at the proper place on the third page of
the application.
COMMUTATION
OF (ORDINARY) PENSION
1056.
Calculation of Commutation value . - Application for commutation of pensions
will be received in Accounts Office in Part I of Form No. XL(A)-R-II, for lump
sum payment of a portion not exceeding one third of the pension which has been
or is about to be granted to him. The amount of pension to be commuted should
be in whole rupees but where the maximum amount that can be commuted consists
of rupees and paise, the amount to be commuted shall be rounded off to the
rupee below. The Accounts Officer should complete Part II of Form No.
XL(A)-R-II showing the calculations of commutation values expressed as number
of year's purchase on age next birthday in accordance with the prescribed table
(see para 1214 of the Manual). It should be transmitted to the authority
competent to sanction the commutation.
1057.
In cases where medical examination is not necessary application for commutation
of pension will be made by the Railway Servant after the date of retirement but
within one year of the date of retirement on superannuation. The Commutation in
such cases becomes absolute on the date on which his application is received by
the Administration and the Railway Servant has no option to withdraw his
application. The commuted value should be paid by the Accounts Officer in
accordance with paragraph 1065. Where, however, medical examination is
necessary the Railway servant has to appear before the Medical Authority within
the specified date.
1058.
After medical examination the medical authority transmits Form No., XL(A)-R-II
and SC(C)-R-II in original and copy of the photograph attested by it to the
Accounts Officer who save the certificate contained in Part II of Form No.
XL(A)-R-I a certified copy of the completed Form No. XL(C)-R-II to the
sanctioning authority and a certified copy of Part III of Form No. XL(C)-R-II
to the applicant.
1059.
Option to withdraw the application.- If the medical authority directs that his
age for the purpose of commutation shall be assumed to be greater than his
actual age, the applicant may withdraw his application by written notice
dispatched within two weeks from the date on which he receives intimation of
the revised sum payable in commutation. Note. - If the medical certificate
prescribes that more than five years should be added to the applicant's actual
age, the Accounts Officer shall forthwith inform the applicant of the revised
sum payable on commutation.
1060.
Commutation becomes absolute. - Where medical examination is not necessary the
Commutation becomes absolute on the date on which the application for
commutation is received by the administration after the date of retirement and
where medical examination is necessary on the date on which the medical
authority signs the medical certificate. Accordingly, the title to receive the
commuted portion of the pension ceases and the title to receive the commuted
value of pension accrues on that date.
1061.
Death of a pensioner. - If a Railway servant dies after the commutation becomes
absolute (see para 1060) but before receiving payment, the commuted value will
be paid by the Accounts Officer to his legal heir if the payment of ordinary
pension has not commenced. If, however the payment of ordinary pension has
commenced, the commuted value of the pension will be paid through the Paying
Officer to the legal heir of the deceased Railway servant.
1062.
Where medical examination is not necessary the lump sum payable on commutation
shall be calculated assuming the age net birthday in accordance with table of
present values laid down in para 1214of the Manual. Where medical examination
is necessary, the age in the case of impaired lives shall be assumed to be
such, not being less that the actual age, as the certifying medical authority
may direct.
1063.
Payment of the commuted value shall be made as expeditiously as possible. In
cases in which commutation becomes absolute before pension or anticipatory
pension is sanctioned, the payment of commutation should not be authorized
until formal sanction to pension or anticipatory pension is received. If a
portion of anticipatory pension is commuted, before authorizing payments the
Accounts Officer should see that the pensioner has executed a declaration in
Form No. 21 of the Manual.
1064.
Whatever the date of actual payment, the amount paid and the effect upon the
pension shall be the same as if the commuted value were paid on the date on
which commutation became absolute. If the commuted portion of the pension has
been drawn after the date on which the commutation became absolute, the amount
drawn shall be deducted from the amount payable in commutation. While issuing
the Authority for Payment of Commuted value of Pension (Form A.1065.) the date
of effect of commutation should be clearly indicated.
1065.
Payment of Commuted Value. – (i) the Accounts Officer, on receipt of the
completed Forms No. XL(A)-R-II and XL(C)-R-II shall arrange forthwith for the
payment of the appropriate commuted value in lump sum and for the corresponding
reduction of ordinary pension. If, however, the payment of the ordinary pension
has already commenced from a Civil Treasury/Post Office/ Bank, he shall issue
an authority in Form A. 1065 to the Paying authority to arrange payment of the
commuted value. The Payment Authority for Commutation of Pension and
consequential reduction of monthly pension will be noted in the Check Register
of Pensions Form 1035 under the initials of the Accounts Officer. (ii) Payment
outside India. – If the pensioner is drawing his pension outside India the
commuted value of pension will be payable at the office through which the
pension is drawn, the rate of exchange for conversion of the lump sum, where
the question of conversion arises, shall be such rate is the President may by
order prescribe. Form A. 1065
1066.
(i) Arrears due to deceased Railways servant himself – The payment of arrears
of Pensionary benefits actually due to a deceased Railway servant may be made
to the beneficiary indicated below provided that he or she applies for such
payment with in one year of the date of death of the Railway servant. Such
arrears cannot be paid thereafter without the sanction of the authority by whom
the pension was sanctioned which should be obtained by the disbursing Treasury
Officer through the Accountant General concerned. If, however, the arrears do
not exceed Rs.500 and the case presents no peculiar features, the Accountant
General concerned is empowered to pass the arrears on his own authority. The
arrears of payment due to the deceased Railway servant will be made to the
persons as shown below (whether death occurs before or after sanction of the
benefits). Nature of benefit To whom payable (a) Ordinary gratuity The nominee,
or if no nomination exists or subsists, to the legal heir of the deceased
employee. (b) D.C.R. Gratuity/Residuary Gratuity The nominee or, if no
nomination exists or subsists, to the surviving members of the family of the
deceased employee at the time of payment, in equal shares in terms of para 702
of the Manual (see also para 1032 of the Manual). (c) Ordinary pension. The
legal heir of the deceased employee. Ordinary gratuity and death-cum-retirement
gratuity/Residuary gratuity will be paid, by the Railway Accounts Officer.
Regarding ordinary pension, if the sanction for a pension has not been
communicated by the Railway Accounts Officer to the Accountant General
concerned, the arrears of pension will be paid by the Railway Accounts Officer
himself. However, the payment of arrears of ordinary pension will be arranged
by the Treasury Officer, if the payment authority for ordinary pension has been
issued by the Railway Accounts Officer to the Accountant General. The Treasury
Officer as soon as he comes to know of the death of pensioner shall report the
matter to Accountant General who will in turn communicate the same to the
Railway Accounts Officer concerned. After the payment of the arrears of
ordinary pension, the Treasury Officer shall return the pension payment order
to the Accountant General concerned, except in the case of pensioners governed
by the Family Pension Scheme for Railway Employees, 1964, in which case the
pensioner's portion of the Pension Payment Order will be returned to the
widow/widower. (ii) Arrears due to a deceased beneficiary of a deceased Railway
Servant. - The arrears in such cases are payable as indicated below:- Nature of
benefit To whom payable (a) Ordinary gratuity The legal heir of the
beneficiary. (b) Death-cum-retirement gratuity The surviving members of the
family of the deceased employee at the time of payment in equal shares (see
para 702 & 1032 of the Manual) (c) Arrears of family pension Person next
eligible to receive family pension.. Arrears in (a) and (b) above will be
payable by the Railway Accounts Officer and arrears in regard to (c) by the
Treasury Officer.
1067.
(i) When the arrears of Pensionary benefits are payable to the nominee/other
family member/legal heir of the Railway servant, it will be the responsibility
of the sanctioning authority to satisfy himself that the claimant is the
nominee/other family member/legal heir. The disbursing officer will be
responsible only for the identification of the person/persons to whom payment
is authorised. (ii)A payment claimed on behalf of a deceased recipient by a
person other than a nominee should be supported by the necessary legal
documents. Arrears of pension to the extent of Rs 500 may, however, be paid
without the production of the usual legal authority under the orders of the
Collector or other officer responsible for the payment after such inquiry into
the right and title of the claimants may as be deemed sufficient. Any excess
above Rs. 500 may also be paid without the production of the usual legal
authority under the orders of the General Managers or Heads of Offices or
Projects directly under the Railway Board, in respect of Railway servants
employed under them. Other cases should be referred to the Railway Board. Where
the amount of death-cum-retirement gratuity is payable to a minor the payment
to the extent of Rs.5,000 (or the first Rs. 5,000 where the amount payable
exceeds Rs. 5,000) may be made to his/her guardian, in the absence of a natural
guardian, without the production of a formal guardianship certificate but
subject to the production of an indemnity bond with suitable sureties to the
satisfaction of the sanctioning authority. The balance in excess of Rs. 5,000
if any, would become payable on the production of a certificate of
guardianship. It is essential however, that there should be prima facie grounds
for making this payment to the person claiming it. Such ground can exist only
if he is shown by a sworn declaration to be a de facto guardian and his bona
ides have been ascertained. Even if a guardian has not yet been appointed by
the Court, if the minor and his property are in custody of some person, such a
person is in law a de facto guardian. The authorities making the payment should
therefore, require the person who comes forward to claim payment on behalf of
the minor to satisfy them by an affidavit that he is in charge of the property
of the minor and is looking after it or that, if the minor has no property
other than the gratuity, the minor is in his custody and care. The affidavit so
to be produced is in addition to the indemnity bond with suitable sureties. The
indemnity bond mentioned above should be executed in Form No. 24 of the Manual.
The stamp duty payable on the indemnity bond will be borne by the Government.
The indemnity bond should be executed on any durable plain paper.
REQUEST
FOR TRANSFER FROM ONE TREASURY TO ANOTHER
1068.
On request from a pensioner 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.
1069.
The Accountant General under whose jurisdiction the disbursing treasury is
situated may on application and on sufficient cause being shown, permit
transfer of payment one, treasury to another under his jurisdiction.
1070.
Procedure of transfer from one Accountant General to another, in the case of
Pension Payment orders issued by the Accountant General prior to 1-1-79. 1. On
receipt of an application from Railway pensioner (alongwith Pensioners half of
the pension Payment Order) for transfer of Payment of Pension to a treasury
situated in another state, the Treasury Officer in whose jurisdiction the
pension is being drawn will send both halves of the Pension Payment Order
alongwith the application to the Accountant General who issued the Pension
Payment Order. 2. The Accountant General will score through the entries in the
Pension Payment Order register and the Audit register, cancel both halves of
the original Pension Payment Order and forward both cancelled halves of the
Pension Payment Order to the Accountant General of the state in which the Pension
Payment is to be made, with a covering letter under intimation both to the
Railway Accounts Officer who issued the Pension Payment Authority quoting
reference to the Pension Payment Authority and the Pensioner. 3. The new
Accountant General on receipt of the letter, alongwith cancelled halves of the
Pension Payment Order will issue fresh Pension Payment Order to the Treasury
Officer where he Railway Pensioner desires pension disbursement under
intimation to Railway Accounts Officer who issued the Pension Payment Authority
and the Pensioner. Railway Accounts Officer who issued the Pension Payment
Authority will correct his records and watch receipt of debits for pension
disbursement from the new Accountant General.
1071.
Procedure of transfer from one treasury to another in the case if PPO's issued
by the Railway Accounts Officers on after 01.01.1979 – 1. On receipt of an
application from the Railway Pensioner (along with pensioner's half of the
Pension Payment Order) for transfer of payment of pension to a treasury
situated in another state, the Treasury Officer in whose jurisdiction the
pension is being drawn will send both halves of the PPO along with the
application the Railway Accounts Officer who originally issued the PPO. 2. The
Railway Accounts Officer will cancel both the halves of the PPO received from
the Treasury Officer and issue a fresh Pension Order after correcting his
records in the Pension register and forward the same to the new treasury
officers with a covering letter under intimation to the pensioner.
1072.
Payment of Pension through Post Officer and Nationally Banks. – Schemes for
disbursement of pensions to Railway pensioners through Post Offices and
Nationalized Banks have been introduced to cover all over the country. The
details of the Schemes are laid down in Annexure I & II to this Chapter.
1073.
The procedure for revocation of option from Public Sector Banks to Post Office
or Treasury; Post Office to Public Sector Banks/Post Office to treasury is
explained in Annexure III.
Multiple choice questions:
1.
Which of the following is NOT a category of pensionary benefits granted to
Railway servants?
a) Superannuation Pension
b) Retiring Pension
c) Bonus Pension
d) Family Pension
2.
Which document contains the detailed rules regulating the grant of pensionary
benefits?
a) Indian Railway Establishment Code
Vol. I
b) Manual of Railway Pension Rules, 1950
c) Indian Railway Finance Code
d) Indian Railway Administration Code
3.
What is the main purpose of the internal check of pension mentioned in the
chapter?
a) To ensure pension payments are
made on time
b) To verify the correctness of pension calculations and eligibility
c) To assist in pension disbursement
d) To monitor employee attendance
4.
Who is responsible for preparing the statement of service for non-gazetted
staff upon receipt of a pension application?
a) The Accounts Officer
b) The Head of the Office/Department
c) The Chief Personnel Officer
d) The Financial Adviser
5.
What should be done if there is a delay in the payment of pension?
a) Report to the Railway Board
b) Expedite the settlement of objections and ensure quick payment
c) Submit a complaint to the Accounts Department
d) Increase the pension amount to compensate for the delay
6.
For gazetted officers, who maintains the service records and leave accounts?
a) The Head of the Department
b) The Accounts Officer
c) The Personal Assistant
d) The Financial Adviser
7.
In the verification process of a service statement, which of the following
should be entered in red ink?
a) Periods of qualifying service
b) Periods of non-qualifying service
c) Periods of paid leave
d) Periods of foreign service
8.
Who is responsible for verifying the service of non-gazetted staff recorded in
the Statement of Service?
a) The Accounts Officer
b) The Head of the Office/Department
c) The Chief Personnel Officer
d) The Financial Adviser
9.
What is the primary check applied by the Accounts Office at the time of
verifying a pension application?
a) Checking the last one year of
qualifying service
b) Checking the first year of service
c) Checking all years of service
d) Checking the service records for the entire career
10.
In the case of employees who entered service prior to 01.04.1957, what specific
check is applied during local inspections?
a) Checking the accuracy of the
first year of service
b) Checking the accuracy of the last three years of service
c) Checking the consolidated certificate for past service
d) Checking the entire service book for discrepancies
11. What does the term “average emoluments” mean?
a) The average of the emoluments drawn during the last 12 months of
qualifying service
b) The average of the emoluments drawn during the last 10 months of qualifying
service
c) The highest emoluments drawn in the last 10 months
d) The emoluments drawn during the last month of service
Answer: b) The average of the emoluments drawn during the last
10 months of qualifying service
12. What should be done if a Railway servant was under suspension or on extraordinary leave during the last 10 months of service?
a) The period of suspension or leave should be counted in the calculation of
average emoluments
b) The period of suspension or leave should be disregarded in the calculation
of average emoluments, and an equal period before the 10 months should be
included
c) The period of suspension or leave should result in a reduction of the
pension
d) The period of suspension or leave should be included without any changes
Answer: b) The period of suspension or leave should be
disregarded in the calculation of average emoluments, and an equal period
before the 10 months should be included
13. For a member of the running staff, what does the actual amount of running allowance include?
a) The average running allowances during periods of leave, foreign service,
or suspension not resulting in forfeiture of service
b) The maximum running allowances drawn in the last year of service
c) The running allowances drawn during the first year of service
d) The running allowances that were not actually drawn but were eligible
Answer: a) The average running allowances during periods of
leave, foreign service, or suspension not resulting in forfeiture of service
14. How is the “monthly average of running allowances” for the last 365 days of duty calculated?
a) It is the total running allowances drawn during the last year of service
divided by 12
b) It is the running allowance drawn during the last month of service
multiplied by 12
c) It is the highest running allowance drawn in any month during the last year
of service
d) It is the average of the running allowances drawn during the first 10 months
of service
Answer: a) It is the total running allowances drawn during the
last year of service divided by 12
15. Which emoluments are NOT counted for pensionary benefits?
a) Basic pay and Dearness Allowance
b) Local allowances such as bad climate allowance, and House rent allowance
c) Special Pay and Running Allowance
d) Grade Pay and Dearness Relief
Answer: b) Local allowances such as bad climate allowance, and
House rent allowance
16. What should the Accounts Officer do after scrutinizing the pension papers?
a) Issue the Pension Payment Authority/Pension Payment Order to the
concerned authority at least one month in advance of the retirement date
b) Wait until the retirement date and then process the papers
c) Forward the papers to the Personnel Branch for further review
d) Issue the Pension Payment Order only after the retirement date
Answer: a) Issue the Pension Payment Authority/Pension Payment
Order to the concerned authority at least one month in advance of the
retirement date
17. What document is used for pension payment when payment is arranged through the Treasury?
a) Form A.1035
b) Annexure I-H
c) Annexure II
d) Form A.1042
Answer: b) Annexure I-H
18. When payment is arranged through the Post Offices, who is responsible for forwarding the Pension Payment Order to the Sub Post Master?
a) The Accounts Officer
b) The Head Post Office
c) The Director of Accounts (Postal)
d) The Treasury Officer
Answer: c) The Director of Accounts (Postal)
19. What happens if the pension calculated contains a fraction of a rupee?
a) It should be rounded off to the next lower rupee
b) It should be left as a fraction
c) It should be rounded off to the next higher rupee
d) The fraction should be ignored completely
Answer: c) It should be rounded off to the next higher rupee
20. What is maintained in the Accounts Office to keep track of pensions?
a) A Pension Ledger
b) A Pension Payment Register
c) A Check Register of Pensions
d) A Service Record Register
Answer: c) A Check Register of Pensions
21. In which form is the Check Register of Pensions maintained?
a) Form A.1042
b) Form A.1035
c) Annexure I-H
d) Annexure II
Answer: b) Form A.1035
22. What must be done when a pension case ceases to be payable or is transferred to another place?
a) The pension payment order should be cancelled
b) The pensioner should be informed directly
c) The unused pages for dates of monthly payments should be cancelled, and the cause
noted across them
d) The pension should be continued until further notice
Answer: c) The unused pages for dates of monthly payments
should be cancelled, and the cause noted across them
23. Which pensionary benefits are exempt from income-tax?
a) Ordinary pension and family pension
b) Death-cum-retirement gratuity and commuted value of pension
c) Ordinary gratuity
d) Bonus and honorarium
Answer: b) Death-cum-retirement gratuity and commuted value of
pension
24. What should the Accounts Officer do after necessary payments have been arranged?
a) Report to the Personnel Branch and return unnecessary papers
b) Close the pension case and archive all documents
c) Forward all documents to the pensioner
d) Notify the Railway Board
Answer: a) Report to the Personnel Branch and return
unnecessary papers
25. What is the procedure for paying Death-Cum-Retirement Gratuity (DCRG)?
a) Issue a pay order without any checks
b) Check the last pay drawn, verify the length of service, and draw a pay order
after exercising requisite checks
c) Forward the DCRG application directly to the Personnel Branch
d) Issue a provisional payment without any deductions
Answer: b) Check the last pay drawn, verify the length of
service, and draw a pay order after exercising requisite checks
26. What must be done if the final pension payment order has not been issued by the Accounts Officer one month before the retirement date for a gazetted Railway servant?
a) Wait for the final order before making any payments
b) Issue a provisional pension and gratuity based on available information
c) Stop all pension payments until the order is issued
d) Request an extension of the retirement date
Answer: b) Issue a provisional pension and gratuity based on
available information
27. What should be deducted from gratuity before disbursement?
a) Only known dues
b) A fixed percentage of 5%
c) All known dues, and if no adjustments are due, 10% of gratuity or Rs.
1,000/-, whichever is less
d) A fixed amount of Rs. 500/-
Answer: c) All known dues, and if no adjustments are due, 10%
of gratuity or Rs. 1,000/-, whichever is less
28. In what circumstances is the lump sum payment of gratuity and commuted value of ordinary pension made by the Accounts Officer?
a) Always, regardless of whether the pension has commenced
b) Only when the pension has already commenced from the Civil Treasury
c) When the payment of pension has not commenced from the Civil Treasury
d) Only for non-gazetted Railway servants
Answer: c) When the payment of pension has not commenced from
the Civil Treasury
29. What should be done when the death of a pensioner is intimated?
a) Notify the Railway Board immediately
b) Stop all pension payments and return the pension payment order
c) Note the fact in the Check Register of Pensions and take necessary action
d) Forward the case to the Treasury Officer for further investigation
Answer: c) Note the fact in the Check Register of Pensions and
take necessary action
30. What is required when a pensioner fails to draw a pension for more than one year?
a) The pension case should be closed permanently
b) The pension disbursing officer should submit a statement through the
Accountant General every six months
c) The pension should be doubled to compensate for the missed payments
d) The pension payment should be made automatically without further checks
Answer: b) The pension disbursing officer should submit a
statement through the Accountant General every six months
31. What is the maximum period
beyond which the provisional pension is not intended to continue on a
provisional basis?
- (A) Three months
- (B) Six months
- (C) Nine months
- (D) Twelve months
Answer: (B) Six months
32. What should be done if the
provisional pension is not finalized within six months?
- (A) The provisional pension should be discontinued.
- (B) The provisional pension should be extended for
another six months.
- (C) The provisional pension shall be deemed final, and
the final Pension Payment Order must be issued.
- (D) The provisional pension should be recalculated.
Answer: (C) The provisional pension shall be deemed final, and the final Pension Payment Order must be issued.
33. What is the requirement
regarding the Last Pay Certificate before paying the provisional pension?
- (A) It must be issued before the provisional pension is
paid.
- (B) It is not required before paying the provisional
pension.
- (C) It should be issued after paying the provisional
pension.
- (D) It should be withheld until the final pension is
approved.
Answer: (B) It is not required before paying the provisional pension.
34. What percentage of the gratuity
may be withheld if the Last Pay Certificate has not been issued by the time of
the final Pension Payment Order?
- (A) 5%
- (B) 10%
- (C) 15%
- (D) 20%
Answer: (B) 10%
35. What happens to the withheld
gratuity if no specific instructions for recovery are issued within six months
after retirement?
- (A) It remains withheld indefinitely.
- (B) It is automatically released.
- (C) It is forfeited.
- (D) It is returned to the department.
Answer: (B) It is automatically released.
36. Who is responsible for reviewing
the Special Check Register of anticipatory pensions?
- (A) The Head of Office
- (B) The Accounts Officer
- (C) The Railway Board
- (D) The Disbursing Officer
Answer: (B) The Accounts Officer
37. When the final pension is
sanctioned, what should be ensured regarding the anticipatory pension order?
- (A) It should be continued until further notice.
- (B) It should be treated as a continuation of the final
order.
- (C) It should be cancelled and the final order should
cover it.
- (D) It should be recorded in a new register.
Answer: (C) It should be cancelled and the final order should cover it.
38. What should be done if a
Pensionary benefit is enhanced due to fresh facts coming to light after initial
sanction?
- (A) A new formal application is required.
- (B) A fresh printed application is necessary.
- (C) An attested copy of the original application with
revised figures should be submitted.
- (D) The pension should be recalculated entirely.
Answer: (C) An attested copy of the original application with revised figures should be submitted.
39. What is the maximum portion of a
pension that can be commuted?
- (A) One-fourth
- (B) One-third
- (C) One-half
- (D) Three-fourths
Answer: (B) One-third
40. By when must a Railway Servant
apply for commutation if medical examination is not necessary?
- (A) Within three months of retirement
- (B) Within six months of retirement
- (C) Within one year of retirement
- (D) Within two years of retirement
Answer: (C) Within one year of retirement
41. If a Railway Servant's
commutation application is received after retirement, when does the commutation
become absolute?
- (A) On the date of receipt of the application
- (B) On the date of the medical examination
- (C) On the date of retirement
- (D) On the date of final pension sanction
Answer: (A) On the date of receipt of the application
42. If a Railway Servant dies after
the commutation becomes absolute but before receiving payment, who receives the
commuted value?
- (A) The Railway Servant’s nominee
- (B) The Accounts Officer
- (C) The Paying Officer
- (D) The legal heir
Answer: (D) The legal heir
43. How should the payment of the
commuted value be made when commutation becomes absolute before the pension is
sanctioned?
- (A) Payment should be delayed until pension sanction.
- (B) Payment should be made immediately.
- (C) Payment should be made with the next pension
disbursement.
- (D) Payment should be withheld until further
instructions.
Answer: (A) Payment should be delayed until pension sanction.
44. What happens if a Railway
Servant withdraws their commutation application after the medical authority
assumes a higher age for commutation purposes?
- (A) The application remains valid.
- (B) The commuted amount is reduced accordingly.
- (C) The application is cancelled.
- (D) The commuted value is recalculated.
Answer: (C) The application is cancelled.
45. In cases where a pensioner is
drawing their pension outside India, what determines the rate of exchange for
conversion of the lump sum commuted value?
- (A) The local exchange rate at the time of payment
- (B) The rate prescribed by the pensioner’s bank
- (C) The rate prescribed by the President by order
- (D) The exchange rate on the date of retirement
Answer: (C) The rate prescribed by the President by order
46. How should arrears of pensionary
benefits due to a deceased Railway Servant be handled if the amount exceeds Rs.
500?
- (A) Paid directly to the nominee
- (B) Paid to the legal heir without additional
requirements
- (C) Paid after the production of legal documents
- (D) Paid only with special permission from the Railway
Board
Answer: (C) Paid after the production of legal documents
47. What is required for payment of
death-cum-retirement gratuity to a minor if the amount exceeds Rs. 5,000?
- (A) A simple application
- (B) A formal guardianship certificate
- (C) An indemnity bond with suitable sureties
- (D) An affidavit from the de facto guardian
Answer: (B) A formal guardianship certificate
48. What action should be taken when
a pensioner requests the transfer of pension payment from one treasury to
another in a different state?
- (A) The request is denied.
- (B) The Pension Payment Order is cancelled and reissued
by the new state’s Accountant General.
- (C) The pension continues to be paid from the original treasury.
- (D) The request is forwarded to the Railway Board for
approval.
Answer: (B) The Pension Payment Order is cancelled and reissued by the new state’s Accountant General.
49. What is the role of the Treasury
Officer when a pensioner requests a transfer of payment to another treasury?
- (A) The Treasury Officer immediately transfers the
payment.
- (B) The Treasury Officer forwards the request to the
Accountant General.
- (C) The Treasury Officer sends the request to the
Railway Accounts Officer.
- (D) The Treasury Officer denies the transfer.
Answer: (C) The Treasury Officer sends the request to the Railway Accounts Officer.
50. How are pensions disbursed to
Railway pensioners through Post Offices and Nationalized Banks?
- (A) Only through Post Offices
- (B) Only through Nationalized Banks
- (C) Through both Post Offices and Nationalized Banks
- (D) Through the Treasury only
Answer: (C) Through both Post Offices and Nationalized Banks
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