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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 284] NEW DELHI, FRIDAY, NOVEMBER 8, 1974/KARTIKA 17, 1896

Separate paging is given to this Part in order that it may be filed

as a separate compilation

MINISTRY OF FINANCE

(Department of Economic Affairs)

NOTIFICATION

New Delhi, the 8th November 1974

G.S.R. 458(E).—In exercise of the powers conferred by auto-section (1) of section. 10 of the Additional Emoluments (Compulsory Deposit) Act, 1974 (37 of 1974), and of all other powers enabling it in this behalf, the Central Government hereby frames the following Scheme in respect of Government employees, name- ly—

1. Short title and commencement.—(1) This Scheme may be called the Addi- tional Emoluments Compulsory Deposit (Government Employees) Scheme, 1974, (2) It shall be deemed to have come into force on the 6th day of July, 1974.

2. Definitions.—In this Scheme, unless the context otherwise requires—

(a) 'Accounts Officer' mean3 an officer specified in column (4) of the First Schedule;

(b) 'Act' means the Additional Emoluments (Compulsory Deposit) Act, 1974 (37 of 1974);

(c) 'appropriate Government' means as respects employees holding posts in connection with the affairs of the Union or a Union territory, the Central Government and in all other cases the Government of the State concerned;

(d) 'deduction' means the amount deducted under section 6 from the emolu- ments of an employee;

(2143)

(e) 'employee' means an employee of the Central Government or a State

Government and includes—

(1) an' employee of a local authority who ia on deputation to the Central Government or any State Government; and

(ii) an employee of a company or any other corporation, Including a society or body, or any individual, association of persons or body of individuals or any establishment specified in clauses (c) to (h) of section 3, who is on deputation to the Central Government or any State Government;

(f) 'Form' means a form set out in the Second Schedule;

(g) 'ledger account', in relation to an employee, mean's the account main-

tained in Form 'A';

(h) 'nominated authority', in relation to the specified authority specified in coli Tin (3) of the First Schedule, means the Treasury Officer, the Pay and Accounts Officer or any other officer performing the functions of the Treasury Officer;

(1) 'paragraph' means a paragraph of this Scheme and 'sub-paragraph' means a sub-paragraph of the paragraph in which it occurs;

(j) 'Schedule' means a Schedule appended to this Scheme;

[k) 'section' means a section of the Act;

[I) 'specified authority', in relation to an employee specified In cloumri (2) of the First Schedule, m"anfl the authority specified in the corres- ponding entry in column (3) of that Schedule.

3. Manner Of making and crediting deduction*.—(1) Every deduction shall be made directly from the salary bill in which emoluments of a Government em- ployee are drawn and shall be rounded off-in the manner specified in section¹ 11:

Provided that where the deductions are made at a time for two or more wage periods, the deduction on account of each such period shall be rounded off.

(2) The deductions so made shall be credited to the Head of Account "858—

Suspense Accounts—Additional Wages Deposit Suspense Account" or "858—• Suspense Accounts—Additional Dearness Allowance Deposit Suspense Account", as may be appropriate.

(8) Where an employee has not made any nomination, the amounts standing to his credit in the ledger account, including interest thereon, shall, in the event of his death, be payable;

(a) to all members of thp family in equal shares;

Provided that the widow or widows, the child or children of the deceased son' shall receive between them in equal parts only the share which that son would have received if he had survived the employee;

(b) if there is no family, to any person who produces a probate or letters of administration or a succession certificate issued under the Indian Succession Act, 1925 (39 of 1925), entitling the holder thereof to receive such payment;

Provided that if the total amount Involved does not exceed two thousand and five hundred rupees, the specified authority may waive the requirement of production of such probate, letters of administra- tion or succession certificate and pay the amount to the person appearing to it to be entitled to receive such amount.

^Explanation': (a) In this sub-paragraph, 'family' in relation to an employee, means;

(1) in the case of a male employee, his wife, his children, whether married or unmarried, his dependent parents and the widow and children of his predeceased son, if any;

(il) in the case off a female employee, her husband, her children, whether married or unmarried, her dependent parents and the widow and children of her predeceased son, if any,

(b) where the personal law of an employee permits; the adoption by him of a child, any child lawfully adopted by htm shall be deemed to be Included in his family, and where a child of an employee has been adopted by another person and such adoption is, under the personal law of the person making such adoption, lawful, such child shall be deemed to be excluded from the family of the employee.

6. Interest.—(1) Every deduction shall earn simple interest at the rate specifi- ed in sub-section (1) of section 7 from the first day of the month in which such deduction is made:

Provided that if the bank deposit rate Is changed after the first day of a month, the revised rate of interest shall take effect from the first day of the succeeding month:

Provided further that no interest shall accrue in the month In respect of any deductions relating to additional wages and additional deafness allowance for any period of the same month:

Provided also that no interest shall accrue on any amount from the month in which it has. become due for repayment and has been tendered to the employee or his nominee, as the case may be, and such employee or nominee has failed for any reason to receive such amount.

(2) In this paragraph, 'month' means the period for which monthly emoluments cf an employee are drawn or disbursed.

7. Repayments).—(1) Repayments (including payment of interest due) under sec- tion 8 shall be made by the specified authority in whose office the employee is serving at the time the repayment becomes due.

(2) The specified authority shall follow such instructions as the appropriate Government may Issue in this behalf in respect of:

(a) drawal of amount* for the purpose of making repayments under sub- paragraph (1). and the disbursement of such amounts;

Kb) rendering of accounts of the amounts drawn and disbursed under clause (a).

- . . , . . ..

8. Adjustment of accounts on the transfer of employees.—^1) On the transfer of an employee from the jurisdiction of one specified authority to another, whe- ther within the Jurisdiction of the same nominated authority or otherwise, the- specified authority from .whose jurisdiction' the employee is transferred (herein- after referred to as the transferor specified authority) shall—

(a) complete the ledger account; and

(b) forward by registered post an authenticated copy of the ledger account, together with the latest nomination form (in original), to the speci- fied authority to whose jurisdiction the employee has been transfer- red (hereinafter referred to as the transferee specified authority).

(2) On receipt of the ledger account and the nomination form, the transferee specified authority shall—

(a) acknowledge their receipt; and

(b) open a ledger account in respect of the transferred, employee.

(3) The transferor specified authority and the transferee specified authority- shall follow such other instructions as may be Issued by the appropriate Gov- ernment in this: behalf.

(4) In this paragraph, the transferee specified authority and the nominated authority under which the transferee specified authority functions, include the corresponding authorities specified in—

(a) the Additional Emolument? Compulsory Deposit (Local Authority-

Employees) Scheme, 1974; and

(b) the Additional Emoluments Compulsory Deposit (Employees other than employees of Government and Local Authorities) Scheme, 1974.

9. Annual statement of account of employees.—(1) The specified authority- shall, as soon as possible after the close of one year from the appointed day and at the end of each succeeding year, supply to every employee a statement of account in Form 'D'.

(2) The employee shall communicate his acceptance or reasons for non-accept- ance of the balances in his ledger account within one month of tbe receipt of the* statement of account.

(3) The specified authority shall aflord the employee, if the latter so desires, all reasonable facilities for verifying the entries shown in the statement of ac- count 'with those in the ledger account.

10. Certificate of deductions.—The specified authority shall Issue to every em- ployee liable to make a compulsory deposit under the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 (38 of 1974), a certificate In Form 'E' showing the credits (other than interest) in his ledger account during the year ending 31st March, within one month of the close of the said year.

11. Issue of duplicate documents.—fin the event of loss or destruction of the annual statement of account supplied under sub-paragraph d) of paragraph 9 or of the certificate ot deductions issued under paragraph 10, the specified autho- rity shall, on a request made to it In thlg behalf, issue a duplicate copy to the emplopee.

12. Functions of nominated authority.—The nominated authority shall—

(a) maintain an account in the name of every specified authority,

(b) render accounts and returns to the Accounts Officer, and

(c) Inspect the ledger accounts and other connected records maintained by the specified authority,

In auch manner aa the appropriate Government may specify in this behalf.

FIRST SCHEDULE [See paragraphs (a) and (1)]

Statement showlDjtthe spsciffod authorities and Accounts Officers in relation to different categories of Government employees.

Serial Category of employees Specified authority Accounts Officer Number

(1) 0)

(3) ^C4)

I. Civil Departments of Central

and Staie Governments (other

than Posts and Telegraphs

and Railways) :

A—Departments having Pay and

Accounts Officers:

(i) Employees who do not draw The Drawing and Disbursing Pay andAccounts Officer their own salary bills Officer concerned. concerned,

(ii) E-nployees Who draw their The Drawing and Disbursing Pay and Accounts own salary bills. Officer of the office In which Officer concerned.

the employees arc working.

B—Other Departments :

(i) Employees Who do not The Drawing and Disbursing Accountant General con- draw their own salary bills. Officer concerned. cerned.

(ii) Employees who draw th^ir Tn? Drawing and Disbursing Accountant General own salary bills. Officer of the office in which concerned.

the employees are Working

I I. Posts and Telegraph! (Telecommunications) :

(i) Employees who do not draW The Drawing and Disbursing Circle Accountant their own salary bills. Officer concerned. concerned.

(il) Employees who draw The Drawing and Disbursing Circle Accountant their own salary bills. Officer of the office in concerned.

which the employees are Working.

I I I. Posts and Telegraphs (Postal):

(i) Employees Who do not Til- Drawing and Disbursing Director of Audit, or draw their own salary bills. Officer concerned. Deputy Director of

Audit, concerned.

(ii) Employees Who draw th"ir TiV. D.'awing and Diabur- Director of Audit, or own salary bills. t>ing Officer of the ofn-e in Deputy Director of

which the employees are Audit, concerned, working.

IV Railways

'• All employees The Accounts Officer attached Financial Adviser and to the office concerned. Chief Accounts Officer

concerned.

V. Deftnct :

A Dijmet Combatants Cmrollcrof D;finc^ Controller of Defence Accounts concerned or Accounts concerned, the officer who maintains the Pay Accounts.

B—Defmca Civilians :

(i)  Non-Gazetted.              Head of the office drawing the  Controller  of Dcfcnco
                                  salary bills.                Accounts  concerned.
(ii)  Gazetted.                 Controller  of  Defence       Cmtroller    of  Defence
                                  Accounts  concerned.          Accounts  concerned.

2i48 l¥& aJUWflfl* OF UMA t,7&rm&g6mxk^ [PAST tt~

SECOND SCHEDULE1

FORM 'A'

[5#" paragraphs 2(g) and 4]

Ledgsr Account in respect of Additional Wages Dtposit Amount!Additional Dedrniit

Allowance DtpoS't Account,

•r , 1 1 - - • -11- • ••- Name of the employee : As oh (date) Rate of Interest

• .

_ M ^ .— —— F o l i o / A c c o u nt N o,

—. — Nominee (s) as nominated under para- graph 5 of .die Additional' • •• Emoluments Cbmpulsory Deposit (Government Empl6yecs)i Scheme, ' - - 1974:

Date of receipt of the nomination:.

PART—A

Additional Wages Additional .Dearness

Month

Allowance Remarks .—. Remarks-

Interest

interesi

Deposits made

Progres- sive total of deposits

• Deposits made dur- ing the month

during the month

Progres- sive totsfof deposits

Rs.

Rs.

Rs.

Rs.

Rs.

Ra.

(3)

(4) (5)

(8) (9)

(6)

(*)'

( 1)

CD

NOTE I. The ledger account will be maintained in Part 'A' during the period specified jn sub-section (1) of section 6 of the Additional Emoluments (Compulsory Deposit) Act, 1974.

NOTE 2. 'Month' in column (1) will be the month of deductions and not the month to which- the additional wages or additional dearness allowance relate; in the case of repay- ments, month in column (1) will be the month of repayment.

NOTE 3. Repayment? during tho period specified In sub-section (1) of section 6 of the Act will be shown in red ink as a minus entry.

NOTE 4. (a) Intercstrnay be credited at the end of a year for the year as a whole.

(b) Interest shall be credited for the perlodup to the end of the month preceding the month in Which repayment is tendered or the employee Is transferred or a revised rate of interest takes effect.

FORM 'A' (continued)

PART—B

Additional

Additional

Wages

Deamess Allo-

wance

Amount as on*

Amount as on*

I. btpittti

1. Balance brought forward

fa) earning interest (b) not earning interest (c) Total

3. Amount i e for r"p"ymert

3. Amount repaid

Balance

(a) earning interest (b) not earning Interest (c) Total

II. InttnsQ

1. Brought forward

1. Earned

3. PaldJ

4. Balance

III. Vouchtr^ttumbtr and dau of paymtni

fa) Deposit (b) IWrtrCTt

IV. R*marhs

*EntrieB will be made every year or earlier when repayment is made or an account is trans- ferred or the rate of interest is changed . The Tnorrth ind year of occurrence of such an even* Will be recorded in the blank space In the heading of the column.

NOTE I. The ledger account will be maintained in Part 'B' on the expiry of the period spe- cified in sub-seotlon (1) of section 6 vf the Additional EmokuhentB (Compulsory Deposit) Act, 1974.

NOTB 2. Interest "h#ll be credited for the period upto the end of the month preceding the month in Which "p"ymwit is tendered or the employee 1" tramfenred or a revwnt Ttfte of interest takes effect.

FORM 'B'

(See paragraph 5)

NOMINATION FORM

Pftft—A

Tb

I hereby nominate th? parson/ persona mentioned b;loW to whom, in the event of my doath, the amount standing to my credit in my Additional Wages Deposit Account/Additional DcarneBS Allowance Dsposit Acoount under the Additional Emoluments (Compulsory Deposit) Act, 1974 at the d m; of my death Would be payable :—

Serial Number

Full Ad iress

N"ne of th* Nominee

Where the nominee is a minor, date of birth of the nominee

(4)

C3)

CO

W

2. Ai th.^ norn'nee (9) agiinst serial number (s) spjeiflod above is a/afe minor ($), I appoint i. . 1 , 1 . "— . as the person to receive the (Name and full address)

sum due under the said account in th? event of my death) While the nominee (s) is/are still a minor (s)

Witness— . . — — — •— Signature of the employee

(Name and full address) •

Part-B (to be filled in by the specified authority).

Tne nomination Was received on • —*— •——and has been entered in t he ledger account.

•Date '• ••••

Signature of the specified authority.

FORM *C

(See paragraph 5)

Application tot cmcsHatlon or change "f nomination made earlier.

Par^-A

To

I hereby cancel tho nomination made by me in respect of my Additional Wages Deposit Account and/ Additional Diarneas AUoWinco Deposit Account under the Additional Emolu- ments (Compulsory Deposit) Act31974.

•2. Intlw placa of the cincillei nomination, I hereby nominate the person(s) mentioned b:loW Who shall, on my d u t h, biconu entitled to the repayment of the sum due in the said account to the exclusion of all other persons :—

Full Address

•Whore the nominee is a minor, Name of the Nominee

Serial Number

date of birth of the nominee

(3)

(4)

CO

to

*3. Ai th; nominee (9) against sirlal namb;r(s) specified above is a/are minor(s), I appoint . i 1—— .—as tho person to receive the sum due under the said (Name aai full address)

account in th; evant of my duth, while th: nomince(s) is/are still (a) minor(s).

"Witne""— — • — • — _

' ( N v iu and full address) "• • • — Signature of the employee

Part—B (to be filled In by the specified authority)

The nomination Was received on < and has been entered in the ledger account.

Date • • • — •— 1 . Signature of the gpeclfl ed authority

Strike off If not applicable.

WXHAr •£>•

(Sei Jiiifagrkph 9)

Statement of account of Additional Wages Deposit Account and Additional Dearnesa Allow-

ance Deposit Account for the year ending—. ' -~< • 1 —-

1. Name of the employee :

2. Ledger Folio/Account No.

3. Name df the office :

Additional Wages

Deposit Account

Item

Additional DWTHISBS

AUowahce Depoiit

Account

Interest

Principal

Principal

Rs.

Interest

Rs.

Rs.

Rs.

(5) ( i)

(4)

(2)

(3)

1. Opening balance

2. Deposits made/interest earned during the year

3. Repayments made/interest paid during the year

4. Closing balance at the end of the year

Place 1

Date :

Seal:

Signature of the specified authority

Ledger Folio/Account No.

*I accept the above statement of'account as correct.

* I do not accept the above statement of account for the following reasons :

Place :

D a ti :

Signature of employee

••Strike off wWcUeWt ft flot applicable.

FORM •£"

(S"" paragraph 10)

CERTIFICATE OF DEDUCTIONS

311ft March

Certified that the credits to the Additional Wages Deposit AccoWlt and Additional Df amets;

, Allowance Deposit Account of Shrf—, . —during the year ending

-amount to Rs. . — (Rupees

. only).

Place :

Date :

(Signature of the specified authority)

Name and full address of the specified authority

Seal:

flfcn F. 2(4>CD/74J •

J. INHOOBNT, Jt. Secy.

SEC. 3(i)l TIJE GAZETTE OF ItfPJA EJfTRACH^?INA£Y ^157