Rule 32 — CCS

32. Average Emoluments.- (1) Average emoluments shall be determined with reference to the emoluments drawn by a Government servant during the last ten months of his service.

(2) In case during the last ten months of his service a Government servant had been absent from duty on leave for which leave salary is payable or on Extraordinary leave on medical certificate 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 taken into account for determining the average emoluments :

Provided that any increase in pay [other than the increment referred to in sub-rule (4) and the notional increase in pay referred to in sub-rule (5) or sub-rule (6)] which is not actually drawn shall not form part of his emoluments.

(3) In case during the last ten months of his service, a Government servant had been absent from duty on extraordinary leave, or had been under suspension the period whereof does not count as service, the aforesaid period of leave or suspension shall be disregarded in the calculation of the average emoluments and equal period before the ten months shall be included. In order that the fractions of a month, when added, worked out to one full month, a month for this purpose shall be reckoned as consisting of thirty days.

Illustration: A Government servant retires on 16th July, 2019. The last ten months comprise nine full months and fractions of fourteen days of September, 2018 and sixteen days of July, 2019. The emoluments for fractional periods shall be computed by multiplying the emolument by the factor 14/30 and 16/30 irrespective of the number of days in the month. This formula shall also apply in the case of the month of February, irrespective of whether the month has twenty eight days or twenty nine days.

(4) In the case of a Government servant who was on leave during the last ten months of his service and earned an increment, which was not withheld, such increment though not actually drawn shall be included in the average emoluments.

(5) Where the pay of a Government servant is notionally increased with retrospective effect during the last ten months of his service in any of the following circumstances after his retirement, such notional pay shall be taken into account for determining the average emoluments for the purpose of this rule,-

(i) the pay scale of the post from which the pensioner retired is increased with retrospective affect from a date when the pensioner was in service and his pay in the higher pay scale is fixed from such date on notional basis;

(ii) the retired Government servant is promoted from a retrospective date on the recommendation of a review Departmental Promotion Committee or on exoneration in any departmental proceedings or in compliance of a court order and the benefit of fixation of pay is allowed to the pensioner on notional basis from the date of such promotion.

(6) Where a Government servant dies during the currency of a penalty which has the effect of reducing his pay only during the currency of that penalty and on expiry of which he would have regained the pay admissible to him without any impact of the said penalty, the notional pay during the last ten months of his service ignoring the effect of such penalty shall be taken into account for determining the average emoluments.