Rule 74 - Gratuity & Dues
Original Rule Text
74. Forwarding the family pension case to the Accounts Officer.- (1) On receipt of claim or claims, the Head of Office shall complete the Form 11 in respect of a deceased Government servant or a missing Government servant and send the said Form 11 to the Accounts Officer, with a covering letter in Format 10 along with the undertaking to the Bank in Format 9, duly completed and up-to-date service book of the Government servant and any other documents relied upon for the verification of the service claimed. This shall be done not later than one month of the receipt of claim by the Head of Office.
(2) The claim of a member of the family of the deceased or missing Government servant shall not be rejected on the ground that the details of such member of the family are not available in Form 4 or office records, if the Head of Office is otherwise satisfied about the eligibility of the member of the family for grant of family pension under these rules.
(3) The Head of Office shall retain one copy of the aforesaid Format 10, Form 10 and Form 11 for his office record. (4) The Head of Office shall draw the attention of the Accounts Officer to the details of Government dues outstanding against the deceased or missing Government servant, namely:-
(a) Government dues as ascertained and assessed in term of rule 77 and recoverable out of the gratuity before payment is authorised;
(b) amount of gratuity to be held over partly for adjustment of Government dues which have not been assessed so far and partly as margin for adjustment in the light of the final determination of the gratuity;
(c) the maximum amount of gratuity to be held over for the purpose of clause
(b) shall be limited to ten per cent of the amount of gratuity.
What This Means
Rule 74 of the CCS (Pension) Rules, 2021, focuses on the responsibilities of the Head of Office when a government servant passes away or goes missing. Specifically, this section deals with handling government dues that might be outstanding against the deceased or missing employee and how these dues are recovered from the gratuity payable to their family. It ensures that any money owed to the government is properly accounted for and recovered before the gratuity is fully disbursed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Head of Office must keep copies of Format 10, Form 10, and Form 11 for office records.
- 2The Head of Office must inform the Accounts Officer about any outstanding government dues against the deceased/missing employee.
- 3Government dues, as per Rule 77, are recovered from the gratuity before payment.
- 4A portion of the gratuity can be held back for unassessed dues or as a margin for final gratuity determination.
- 5The maximum amount held back cannot exceed 10% of the total gratuity amount.
Practical Example
Mr. Sharma, a Section Officer, unfortunately passed away. The Head of Office, Mrs. Verma, discovers that Mr. Sharma had an outstanding house building advance of ₹50,000 (ascertained under Rule 77). The total gratuity payable to Mr. Sharma's family is ₹5,00,000. Mrs. Verma informs the Accounts Officer about the ₹50,000 due. Additionally, there's a possibility of some pending income tax dues, but the exact amount is not yet assessed. Mrs. Verma decides to hold back 10% of the gratuity, i.e., ₹50,000, to cover any potential tax liabilities and as a margin. The remaining ₹4,00,000 (₹5,00,000 - ₹50,000 - ₹50,000) is then authorized for payment to Mr. Sharma's family.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Cross References
Frequently Asked Questions
What are Format 10, Form 10, and Form 11?▼
What happens to the 10% gratuity held back if the final dues are less?▼
What kind of 'Government dues' are covered under this rule?▼
What is the role of the Accounts Officer in this process?▼
What if the government dues exceed the gratuity amount?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Test Your Knowledge
Question 1 of 3
According to Rule 74 of the CCS (Pension) Rules, 2021, which of the following documents must the Head of Office retain a copy of for office records in cases of deceased or missing government servants?