Para 14.21 — MSO (A&E)
Original Rule Text
14.21 Form 75 will serve at once for a Register of the grant of gratuities and for noting the payments thereof, their posting and check by the Accountant General (A&E), on receipt of the order granting the gratuity and after check with the report of the verification the first six columns
(a) The voucher must be the receipt of the person legally entitled to the gratuity or of his/or her legal guardian obtained on the reverse of the authority in Form 76. Where the gratuitant is permitted under the rules to receive payment of gratuity through the Head of Office for which purpose authority in Form 77 will be issued, the amount will be drawn in a separate bill by the latter and this will form the voucher for the purpose. The actual quittance of the payee will be obtained and recorded by the Head of Office. It is the responsibility of the Heads of Offices to ensure that the payment has been made to the actual payee. It is not for the Accountant General’s office to watch the receipt of disbursement certificates about payment of gratuity to the actual gratuitant by the Heads of offices. The amount of gratuity to be refunded by a person re-employed should be noted in the gratuity register and the fact of repayment of gratuity should be noted in the “Remarks” column when repayment is completed.
(b) The gratuity register (Form 75) will be maintained by the office of the Accountant General (A&E). On receipt of the paid vouchers, the voucher number and date of payment will be noted in the relevant column of the register as token of correct payment.
(c) Every quarter the gratuity register should be examined and those gratuities which have
should be filled up immediately and the order to pay it issued in Form 76:
remained unpaid for more than 3 months noted, the Departmental Officers concerned being addressed concerning them and note of the reference made entered in the last column of the register.
Note.- When Death-cum-Retirement Gratuity is payable to more than one person, a separate authority in Form 76 should be issued in respect of each of the major surviving members of the family. In cases however, where, the shares of minors are payable to their legal or natural guardian, a single authority may be issued for the shares payable to the minors and the guardian.
# ANTICIPATORY PENSIONS AND GRATUITIES
14.22
(a) A Special Register should be opened in Form 102 in which should be entered on the left side the orders for Anticipatory Pensions and Gratuities passed under the relevant service rules (columns 7 to 10 being left blank), and on the right side, month by month, the dates of payments made against them. The orders should be entered for the whole State in consecutive order, and when final adjustment of the payment is made against the final order granting the pension or gratuity, full note of it should be made in the Remarks Column.
What This Means
Gratuity payments are managed through Form 75, which serves as both a register and an audit record. When the AG receives a gratuity sanction order, the first six columns are filled and a payment authority is issued in Form 76. The actual payment voucher must be the receipt of the legally entitled person. If payment is through the Head of Office (Form 77), the Head of Office is responsible for ensuring payment reaches the correct person. A refund of gratuity upon re-employment must be tracked. Every quarter, unpaid gratuities are reviewed and followed up.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Form 75 serves as both the gratuity register and audit record
- 2Payment authority is issued in Form 76 upon receiving the gratuity sanction
- 3Voucher must be the receipt of the legally entitled person or legal guardian
- 4When gratuity is paid through Head of Office (Form 77), the HoO ensures payment to actual payee
- 5Gratuity refund upon re-employment is tracked in the register
- 6Quarterly review of unpaid gratuities with follow-up to departmental officers
Practical Example
A retired officer's Death-cum-Retirement Gratuity of Rs. 20 lakhs is payable to three family members. The AG issues separate Form 76 authorities for each major family member. The minor children's shares are covered by a single Form 76 payable to their natural guardian. The accounts section notes the payments in Form 75 and checks quarterly that all disbursements are completed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if a gratuity remains unpaid for more than 3 months?▼
Who ensures the gratuity reaches the correct person when paid through the Head of Office?▼
What if a pensioner who received gratuity is re-employed?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.