Para 14.29 — MSO (A&E)
Original Rule Text
14.29 The following are some of the important points for the attention of the Accountants.
(i) See that the vouchers are in proper form and stamps have been affixed where necessary.
(ii) Check the details and the income tax deductions.
(iii) On the death of a pensioner see that the pension payment order is returned for cancellation unless amount of family pension payable to spouse is indicated therein and payment is to be made.
(iv)
Note deaths and transfers in the treasury wise pension payment register, if maintained, and Pension Payment Order Register and have the notes attested by the Gazetted Officer. The entries in these registers should be scored through in red ink when a pension is permanently removed.
(v)
Note anticipatory pension in a separate register which should be laid before the Accountant
(vi) In case of a pension payable from the counters of A.G.’s Office, compare the signature with that given in relevant registers.
What This Means
This para lists the key duties that accountants must perform when handling pension payments. They must verify voucher forms and stamps, check income tax deductions, ensure PPOs are returned on a pensioner's death (unless family pension continues), record deaths and transfers in registers with Gazetted Officer attestation, track anticipatory pensions in a separate register, and verify signatures for pensions paid from the AG's office counter.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Verify vouchers are in proper form with required stamps affixed
- 2Check all details and income tax deductions on pension bills
- 3On death, ensure the PPO is returned for cancellation unless family pension is indicated
- 4Record deaths and transfers in registers, attested by a Gazetted Officer; score through in red ink for permanent removal
- 5Anticipatory pensions go in a separate register reviewed by the Accountant
Practical Example
An accountant in the AG's office receives news that a retired government servant has passed away. She immediately checks the PPO: since family pension for the spouse is noted on it, payment continues. She records the death in both the treasury-wise register and the PPO Register, gets the entries attested by the Gazetted Officer, and ensures subsequent payments are redirected to the surviving spouse.
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 to the PPO when a pensioner dies?▼
Why are permanently removed pensions scored through in red ink?▼
How are counter-paid pensions verified?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.