31. Emoluments:-
The expression “emoluments” means ‘Pay’ as defined in Rule
1
[9(21)(a)(i)] of the Fundamental Rules which a Government servant was
receiving immediately before his retirement or on the date of his death.
Note 1:- If a Government servant immediately, before his retirement or
death while in service had been absent from duty on leave for which leave
salary is payable or having been suspended had been reinstated without
forfeiture of service, the emoluments which he would have drawn had he not
been absent from duty or suspended, shall be the emoluments for the purpose
of this rule:
Provided that any increase in pay (other than the increment referred to
in Note 4) which is not actually drawn shall not form part of his emoluments. Note 2:- Where a Government servant immediately before his
retirement or death while in service had proceeded on leave for which leave
salary is payable, after having held a higher appointment whether in an officiating
or temporary capacity, the benefit of emoluments drawn in such higher
appointment shall be given only if it is certified that the Government servant
would have continued to hold the higher appointment but for his proceeding
on leave.
Note 3:- If a Government servant immediately before his retirement or
death while in service had been absent from duty on extraordinary leave or
had been under suspension, the period where of does not count as service,
the emoluments which he drew immediately before proceeding on such leave
or being placed under suspension shall be the emoluments for the purposes
of this rule.
Note 4:- If a Government servant immediately before his retirement or
death while in service was on earned leave or leave on average pay, as the
case may be, and earned an increment, which was not withheld
(a) during the currency of the earned leave not exceeding one
hundred and twenty days, or during the first one hundred and
twenty days of earned leave exceeding one hundred and twenty
days or
(b) during the currency of leave on average pay not exceeding
four months, or during the first four months of leave on average
pay exceeding four months, such increment, though not actually
drawn, shall from part of his emoluments.
Note 5:- Pay drawn by a Government servant in a tenure appointment
shall not be treated as emoluments.
Note 6:- The deputation (local) allowance granted to deputation police
personnel posted in the Cabinet Secretariat on deputation terms shall also
count as emoluments for purpose of calculation of pension under this rule.
The allocation of pensionary liability in such cases of deputation will continue
to be made in accordance with the rule of proportion envisaged in Section IV
of Appendix 3 to Andhra Pradesh Account Code, Volume 1. The rate of deputation (local) allowance fixed for different
grades in the Cabinet Secretariat is as follows:-
State Rank Rank in the Cabinet Rate of
Secretariat Deputation
(Local) Allowance.
Deputy Superintendent S.F.O. Rs. 150 p.m.
of Police (Asst.
Commissioner of Police)
(Special Branch) at
Calcutta and
Superintendent of
Bombay (Special
Branch), City Police
Bombay
Inspector of Police F.O. Rs.150 p.m.
Sub-Inspector of Police D.F.O. Rs.100 p.m.
Asst. Sub-Inspector A.F.O. Rs.80 p.m.
Head Constable Head Security Guard Rs.60 p.m.
Constable Security Guard Rs.50 p.m.
Note 7:- Pay drawn by a Government servant while on foreign service
shall not be treated as emoluments, but the pay, which he
would have drawn under the Government had he not been on
foreign service shall alone be treated as emoluments.
Note 8:- Where a pensioner who is re-employed in Government service
elects in terms of clause (a) of sub-rule (1) of rule 18 or clause
(a) of sub-rule (1) of Rule 19 to retain his pension, the element
of pension by which his pay is reduced shall be treated as
emoluments.
The following shall count as emoluments for purposes of
this rule.
Note 9:- Fees or Commission, if they are authorised emoluments of
an appointment and are in addition to pay (in this case,
“emoluments” means the average earning for the last six
months of service);
Note 10:- One half of:-(i) the special pay attached to a tenure post irrespective of the
reason for which it has been granted and notwithstanding
anything contained in Articles 23-A, 23-B and 23-C of Civil
Service Regulations.
(ii) Personal allowance referred to in FR 9(23) (b).
Executive Instructions
(i) Stagnation Increments:-
(a) The stagnation increments sanctioned to Government servants
beyond the maximum of the scale of pay in Revised Pay Scales,
1986, will be reckoned as pay for all purposes; except for
fixation of pay on promotion.
(G.O. Ms. No.206, F & P (FW:PC.I) Dept., dt 23-11-1992)
(b) The stagnation increments sanctioned to government servants
beyond the maximum of the scale of pay in Revised Pay Scales
1993, the stagnation increments shall count for purpose of
pension and pensionary benefits.
[G.O.(P).No. 18, Fin & Plg (FW.PC-I) Dept, dt. 19-1-1994]
(c) The stagnation increments sanctioned to government servants
beyond the maximum of scale of pay in Revised Pay Scale
1999, shall be treated as regular increments for all purposes
such as fixation of pay on promotion/automatic advancement
scheme, pension etc, w.e.f. 1-7-98 with monetary benefit
from 1-4-99.
[G.O.Ms.No. 152, Fin & Plg (FW.PC-I) Dept, dt. 4-11-2000]
(ii) Notional pay in Revised Pay Scales 1993 counts as
emoluments:
In the case of Government servants retiring in between 1-7-1992 and
31-3-1993, the notional pay fixed in Revised Pay Scales 1993, upto 31-3-
1993 shall be counted as emoluments for purposes of Pension.
(GO(P)No.162, Fin & Plg. (FW:PC.I) Dept., dated 20-5-1993 & GO(P)
No.18, Fin. & Plg. (FW:PC.I) Dept., dated 19-1-1994) (iii) Counting of notional pay in Automatic Advancement scales of
Teachers as emoluments :-
The notional pay fixed in the Automatic Advancement scales of Teachers
in the light of the orders issued in G.O.Ms.No. 133 and 134 Fin. & Plg
(FW.PC.II) Dept., dt. 8.4.93, counts as emoluments for purpose of pensionary
benefits though it was not actually drawn.
(Govt’s letter No.00819/23/PC.II/94, dated 15-1-1994 of Fin. & Plg
(FW:PC.II) Dept., to the AG, AP)
(iv) Personal pay to protect the emoluments :
Any amount treated as ‘personal pay’ to protect the emoluments to be
absorbed in future increments shall be reckoned towards “emoluments” for
the purpose of pension.
[G.O.Ms.No. 87, Fin & Plg (FWPen-I) Dept, dt. 25-5-1998 w.e.f. 25-5-98]
In the case of employees who retired in between 1-7-1998 and 31-3-
1999 whose pay has been fixed notionally in terms of Revised Pay Scale
1999, in accordance with G.O.(P).No. 114, F & P (FW. PCI) Dept, dated. 11-
8-1999 are eligible for fixation of revised pension notinally based on the notional
pay so fixed. The monetary benefit, however, be allowed with effect from 1-4-
1999.
[G.O.Ms.No.206, F & P (FW.PCI) Dept., dt. 23-12-1999]
(v) Incorporation of the provision of F.R.26(aa) under Rule 31,
APRPRs, 1980 :
(aa) The pay of government servant whose date of seniority/
promotion has been revised and fixed from an earlier date, pay may be refixed
on the basis of notional duty in the post from time to time. For this purpose,
the periods for which the government servants concerned would have officiated
in the higher post if he had been promoted actually on that date may be
recknowed and weightage for only such periods given from the notional date
of promotion. The non-qualifying periods like extraordinary leave, suspension
etc, Should also be deducted from this period.
Note 1 : Monetary benefit arising out of refixation as above, shall be limited to the duty periods and arrears shall be payable only for the periods during
which the Government servants actually discharged the duties of the post.
Arrears shall not be payable for the notional duty periods assigned as a result
of revision of seniority position.
Note 2 : While a government servent who is already promoted before the
revision of seniority and who is assigned an earlier date of promotion shall be
allowed arreas resulting from the pay fixation in the manner set out in note (1)
above, for the periods during which he actually discharged the duties of the
post and in the case of Government servant who has been promoted before
the revision of his seniority but is promoted after the review, he shall be allowed
monetary benefit of pay fixation from the date of promotion only.
Note 3 : In the case of Government servant who has already retired or
died before the revision of his seniority and refixation of pay the arreas shall
be payable in the manner indicated in note (2) above, and pensionery benefits
shall also be revised on the basis of the notional pay fixation in the manner
indicated in note (2) above and the monetary benefit of pension/Family pension
or Death come Retirement Gratuity as the case may be shall be allowed from
the date of retirement / death.
Note 4 : In regard to selection grades, the position is that if by virtue of
revised seniority Government servant concerned is to be allowed selection
grade scale, it may be alowed with arrears if duties have been discharged in
the normal grade of that post. In the case of those who lost their seniority,
however, their pay is brought down to the ordinary scale from the original
date, their pay fixed in the ordinary scale of pay, ignoring the intervening
appointment to selection grade and the correct rate of pay so properly fixed in
the ordinary scale, is to be allowed from the date of issue of the orders.
[G.O.Ms.No. 786, Finance (Pen-I) Dept, dt. 11-9-2002]