Para 7.11.2 — This paragraph covers the accounting of pensions p

Para 7.11.2 above.

7.12 ACCOUNTING OF PENSIONS TO HIGH COURT JUDGES

7.12.1 The channels through which pension are drawn by the retired High Court Judges are as under.

1. Authorized Banks; and 2. Treasuries.

The procedure for accounting of the pensions paid to the retired High Court judges through the authorized banks shall be as the provisions laid down in para 7.11.1 above.

As regards pensions paid through the counters of treasuries, the procedure as laid down in para 7.11.2 above will be followed. The schedules of payment sent in support of the debit claims would be prominently marked 'Pension to High Court Judges’. The claim for reimbursement of pension paid to retired High court Judges shall be raised separate from other claims in respect of pensions paid to Central (Civil) pensioners.

7.12.2 RECOVERY OF AMOUNT OF PENSION PAID TO HIGH COURT JUDGES IN TERMS OF ARTICLE 290 OF THE CONSTITUTION OF INDIA:

In terms of Article 290 of the Constitution of India, the charges for the payment of pension to the retired High Court Judges are to be borne by the respective State Governments. After reimbursement to authorized Banks on account of pension paid to the retired High Court Judges and reimbursement of the claims received from the State AG for payment through State Treasuries, the scrolls/schedules of payment/vouchers shall be segregated State-wise. The CPAO in this regard shall generate the monthly and quarterly statements on computer. The figures appearing therein shall be reconciled on monthly basis with the figures booked by Computer System from the sources indicated in para 7.12.1.

The CPAO will then take action to claim reimbursement of the reconciled amount as generated through Computer system by debiting the same to the head ‘8658 Suspense Accounts’ – PAO Suspense - Transactions adjustable by A.G. …………….. ’. Contra credit will be afforded to the minor head '106 – Pensionary Charge' in respect of the High Court Judges recovered from State Governments’ under major head ‘0071 Contributions and Recoveries towards Pension and other Retirement Benefits'. The CPAO will then send an Outward Claim to the AG concerned on quarterly basis for the quarters ending June, September and December in APPENDIX 7.11. The claim for January and February will however, be sent on monthly basis. In respect of transactions relating to the month of March, the debit shall be raised on weekly intervals against the A.G. concerned. In case of transactions arising on or after 25th March, telegraphic advices shall be sent to the A.G. concerned.

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delivered, etc. and after keeping a suitable note against the relevant entry in that register. The non-payment certificate will be in the following form:

" Certified that cheque No.......dated.........for ₹...reported by..........(the drawing officer) to have been drawn by him on.......branch of......bank in favour of......has not been paid".

3.5.3 The CDDO will then note the particulars of the non-payment certificate against the relevant entry in the office copy of the list of payments, to indicate that the original cheque has not been paid and it has been 'stopped' from payment. He will also make a similar note on the cheque issue register and office copy of the relevant paid voucher before issuing a fresh cheque in lieu thereof. Provisions of para 4.3 and 5.4 of this manual will be followed for the purpose of issue of fresh cheque and the number and date of the fresh cheque will also be noted on the list of payments, paid voucher and cheque register. Even though paying banks may not be required to issue 'non-payment certificate', there will be no change in their responsibilities towards lost cheques. To ensure that a cheque for which such advice has been received is not subsequently paid, they will exercise all usual precautions. If it is found afterwards that the original cheque has been paid, the CDDO will report the matter immediately to the paying branch under telegraphic intimation/official e-mail, to the PAO (Para 3.9 (6) to (10) of Subsidiary Instructions to R&P Rules, 2022)

3.6 RECEIPT SCROLLS.

In case of e-receipts reported through PFMS, there is no need to enter e-scrolls in PFMS. Entry of Scrolls/Challans received from Bank (in respect of physical instruments) are only to be made in PFMS. Procedure laid down in para 13.6 of this manual should be followed.

3.7 ACTION IN PAO ON PAYMENT SCROLLS

3.7.1 In case of e-payments are made by CDDOs through PFMS, the e-scroll is received in electronic format on the PFMS platform. There is no need to enter scrolls in PFMS. Two copies of list of payments received from the CDDOs, who are not functioning in PFMS, should be kept in a guard file in the PAO. One of these will be used as 'Register of Cheques Delivered' in the PAO, while the second copy with paid vouchers will be used for incorporation in the Accounts, in the case of CDDOs not functioning in PFMS. After the receipt of the Payment scroll and images of paid cheques from the bank, the procedure laid down in para 13.6 will be followed for reconciliation.

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On receipt of cheque/demand draft from the A.G., a note shall be kept in column 6 of the statement in APPENDIX 7.11. The cheque/demand draft will be remitted to bank along with the challan. On receipt of Receipt Scroll from the bank, the CPAO will clear the debit under to ‘8658 Suspense Account - PAO Suspense- transactions adjustable by A.G. ……………. ’.

7.13 PAYMENT OF PENSION IN NEPAL

7.13.1 The following procedure will be adopted for payment of pension in Nepal:

(A) Payment of Defence pensions will be made by the Military Attaché of the Indian Embassy in Kathmandu on the basis of authority from the Pr. Controller of Defence Accounts, Prayagraj and the expenditure will be booked under the head ‘8658 - Suspense Accounts- PAO Suspense- Transactions adjustable by Pr. Chief Controller of Defence Accounts (Pensions) Prayagraj and included in the monthly cash account of the Embassy to be rendered to the Pr.CCA, MEA. The Schedule with supporting vouchers will, however, be sent directly to the PCDA (Pensions) Prayagraj, by the Military Attaché in Kathmandu, for necessary adjustment to the final head. A copy of the Schedule will be attached by the Embassy to the cash account, to enable the Pr.CCA, MEA to effect monetary settlement with the PCDA (Pensions), Prayagraj.

Note: The PCDA (Pension) Prayagraj will also accept debits for payments other than pensions based on authorities issued by various Controllers of Defence Accounts.

(B)

(i) In respect of pension/gratuity payments to the personnel of Assam Rifles, the PAO Assam Rifles, Ministry of Home Affairs, will forward the PPOs under Special Seal Authority to the CPAO. CPAO, after creating master data in the computer will forward the same under Special Seal Authority direct to the Mission in Kathmandu. The specimen signature of the PAO in the CPAO and impression of his Special Seal for the first time will be forwarded to the Mission through the Pr.CCA, MEA. Subsequently, in the event of the change in the incumbency, the specimen signature of the new officer will be sent duly attested by the relieving officer.

Note: The payment of pension to ex-servicemen of Assam Rifles may be made through subpost office at Vijaynagar in Arunachal Pradesh, as a special case. The debit on this account will be passed on by the Director of Postal Accounts to PAO, Assam Rifles, Shillong, who after reimbursing the same will debit it to the final head of account in his books.

(ii) In respect of other Central Government Departments the PPOs under Special Seal will be sent to CPAO which after creating Central Data Bank in the computer, will send the same to the Mission in Kathmandu.

(iii) These pension and gratuity payments will be adjusted to the final head of account under the major head “2071 -Pension and other retirement benefits” in the books of Pr. CCA, Ministry of External Affairs.

(iv) The Pr. CCA, MEA, will send the vouchers relating to payment of pension and gratuity both in respect of Assam Rifles Personnel as well as other Central Govt. Department pensioners, along with certified lists of payments, to the CPAO. This is required for post check and record in CPAO and for producing them to Statutory Audit Parties, whenever required.

(v) The procedure prescribed in

(iii) &

(iv) above will be applicable to payments that are continuing on pension payment orders issued under Special Seal by erstwhile AG, Central Revenues prior to Departmentalization of Union Govt. (Civil) Accounts.

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CHAPTER 4

BANKING ARRANGEMENTS

4.1 INTRODUCTION

4.1.1 Under the departmentalized accounting system, the receipts and payments of each Ministry/Department of the Government of India are handled by the RBI or the Public/Private Sector Bank/s nominated for the particular Ministry/Department by the RBI on the advice of the CGA, in accordance with the memorandum of instructions issued by RBI to Banks (APPENDIX 4.1), and subsequent orders in this regard. If a Ministry/Department requires to change their accredited bank branch or accredit additional branches of the same agency bank, the Head of the concerned Accounting Organisation of the Ministry/Department may directly approach the accredited bank under intimation to RBI, DGBA, Central Office and RBI, CAS, Nagpur as also Office of the CGA. Immediately on commencement of Government business at such branches, the concerned bank will intimate RBI, Central Office, DGBA and RBI, CAS, Nagpur. The revised procedure will be applicable only in cases where change of FPB is not involved. In case, where a new branch is being identified as Focal Point Branch/Nodal branch or any change of existing FPB in involved, the Ministry/Department will have to seek prior permission of RBI, DGBA, Central Office. Prior permission will also be required in cases where the new accredited branch is to report transaction to RBI, CAS, Nagpur directly without intervention of an FPB. Accordingly, a new bank for a particular Ministry/Department requires prior approval of CGA and RBI. These instructions are applicable to all Civil and non-Civil Ministries/Departments of Government of India. (Authority: O/o the CGA’s OM No. S-11012/1(31)/AC/2005/RBD/Vol. III/602 dated 9th May 2006)

Note: Implementation of CTS 2010 Standard: With a view to enhancing in cheque clearing, RBI introduced Cheque Truncation System (CTS) for clearance of cheques, facilitating the presentation and payment of cheques without their physical movement. RBI in consultation with the office of CGA, decided to dispense with the requirement of forwarding the paid Central Government cheques in physical form to the Government departments. Accordingly, RBI vide their Circular DGBA GAD NO.2036/42.01.035/2015-16 dated 31st December, 2015 amended “Memorandum of Instructions issued to agency banks for conducting government business” to discontinue the ‘Paper to Flow (P2F’ system with effect from 1st February, 2016 in line with implementation of full-fledged CTS 2010. This circular has been made as an addendum to the instructions and inserted as Annexure 15 of the Memorandum of Instructions (APPENDIX 4.1).

4.1.2 The Pay and Accounts Officer will send to the branch with which he is placed in account, the specimen signature of the Pay and Accounts Officer/ Officers who are authorised to sign as second signatory in terms of OM NO.1 (3)/95/TA/Pt. file/575 dated 27-7-98. An independent officer, preferably higher in rank and whose signature is available with the bank, should duly countersign the specimen signature of the Pay and Accounts Officer authorized to sign cheques. When there is a change in the incumbency of any of the officers authorised to sign the cheques, the branch concerned should be duly informed in writing and the specimen signature of the incumbent officer should be attested and forwarded to the bank in the same manner.

4.1.3 The Principal Accounts Office will obtain supply of cheque books required for use by the PAOs from the Central Stamp Store, ISP, Nasik Road or the accredited bank concerned wherever so authorized by the CGA, and make arrangements for their distribution to the PAOs. The detailed procedure in this regard as prescribed in Government of India, Ministry of

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(C) PPOs issued by the State AG in respect of State Govt. pensioners residing in Nepal, will be routed through the Pr. CCA, MEA to the Mission in Kathmandu for arranging payment. Vouchers relating to such payments received along with the monthly cash account from the Mission by the Pr. CCA, MEA will be accounted for under ‘8658 - Suspense Accounts - PAO Suspense- Transactions adjustable by State A.G. and forwarded to the State AG concerned for obtaining reimbursement.

7.14 PAYMENT OF PENSION TO CENTRAL CIVIL PENSIONERS IN SIKKIM

7.14.1 Pension to Central Civil Pensioners in Sikkim will be disbursed only through State Bank of India, Sikkim. The detailed procedure to be followed, in such cases, will be the same as outlined in para 7.5 above.

7.14.2 Finance Department of the Govt. of Sikkim will continue to make payment of pension to the existing Central Civil Pensioners. After making payment they will claim reimbursement from the CPAO, duly supported by relevant vouchers and other documents. On receipt of the claim and after necessary scrutiny, the CPAO will reimburse the amount by Demand draft/ cheque drawn in favour of Secretary, Finance Department, Govt. of Sikkim, Gangtok, and account for the debit under the final head of account.

7.15 ACCOUNTING OF PAYMENT OF PENSIONS TO FOREIGN PENSIONERS IN INDIA

7.15.1 Payment of pensions is also made to Indian nationals on behalf of some foreign Governments. They can be broadly classified as:

a. Burma (Myanmar) Civilian Pensioners and Family Pensioners; b. Singapore Pensioners; c. Sri Lanka Pensioners; and d. Pakistan Civil Pensioners and Family Pensioners.

7.15.2 Burma (Myanmar) Civilian Pensioners/Family Pensioners: In the case of Burma (Myanmar) Government pensioners who are Indian nationals, necessary sanction and PPO will be issued by the AG, Burma, and sent to the AG of the state where the pensioner intends to receive his pension. The pensioners will draw their pension from the Treasury offices concerned. The expenditure on this account will be debited by the State AG against the major head ‘8679 - Accounts with Governments of Other Countries -Government of Burma’. The State AG will send a debit claim to the AG, Burma, duly supported by paid vouchers. Simultaneously he will also send necessary advice to the RBI, Central Accounts Section, Nagpur, for obtaining necessary reimbursement from the foreign Government. On receipt of necessary reimbursement advice from the RBI, CAS, Nagpur, the transitory head of account 8679 - Accounts with Governments of Other Countries will be cleared, and paired off by the State AG.

The State AG will also be responsible for issuing necessary amendment to the Pension Pa

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1PPOs issued before 1 January 1990: pensioners may continue drawing at treasury counters
• 2PPOs issued on or after 1 January 1990: treasury payment channel is completely closed
• 3Amendments to old PPOs require Special Seal and specimen signature verification
• 4High Court judge pension schedules via treasuries must be marked separately
• 5Reimbursement claims for High Court judge pensions must be raised apart from other civil pension claims

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.