Para 14.30 — MSO (A&E)
Original Rule Text
14.30 In the case of Pension paid in one State on behalf of another State Government, the debit on account of such charges will be passed on through I.S.S. Account to the Accountant General of the State in whose circle the charges are finally adjustable, duly supported by a statement of debit and a certificate from the originating Accountant General (A&E) in the following form;
General twice a year (beginning of April and beginning of Ocdtober).
Pension of one State paid in another State
“ Certified that the expenditure during the month on account of Payment of pensions on behalf of the Government of ______________ amounted to Rs.______ and that it has been verified that these payments pertain to the State of ……… and further that the connected payment vouchers have been retained in this office.
Based on the statement of debit and certificate mentioned above, the charges on account of pension will be adjusted by debit to the final head of account in the books of the receiving Accountant General (A&E).
<table><tr><td>ANNEXURE ‘A’ Major Head……………… (See Para 14.17) Minor Head ……………. TREASURY-WISE PENSION PAYMENT REGISTER Central State Voted ………Pension payable at ……… Treasury _______ Charged</td></tr></table>
<table><tr><td>No. of P.P.O. Name and date of birth of pensioner Monthly amount of pension Date of Commenc ement of pension Class of pension Remark Pension Relief 1. 2. 3. 4. 5. 6. 7.</td></tr></table>
- CHAPTER 15
# PRE-CHECK FOR PAYMENT OF PENSION
Pensioner will be taken for comparison in the column “Name of Pensioner’.
- Introductory:
What This Means
When a pension sanctioned by one State Government is actually paid in another state, the paying state's Accountant General debits the cost through the Inter-State Settlement (ISS) Account and sends it to the AG of the state that ultimately bears the charge. This transfer must be accompanied by a statement of debit and a certificate confirming the amounts and that the payment vouchers have been retained. The receiving AG then books the charge to the final account head.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Inter-State pensions are settled through the ISS Account mechanism
- 2The originating AG (A&E) provides a certificate confirming expenditure amounts and voucher retention
- 3The receiving AG books the charge to the final head of account
- 4A treasury-wise pension payment register (Annexure A) tracks these cross-state payments
- 5The register captures PPO number, pensioner name, date of birth, monthly amount, commencement date, and pension class
Practical Example
A retired officer whose pension is sanctioned by the Government of Rajasthan settles in Maharashtra after retirement. The Maharashtra AG pays the pension monthly, then at period-end debits the amount through the ISS Account to the Rajasthan AG with a certified statement. The Rajasthan AG records the charge under the appropriate pension head in its books.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the ISS Account?▼
What does the certificate from the originating AG contain?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.