Rule 27 - Pension Exceptions
Original Rule Text
27. Pension payments.–(1) Except as otherwise provided, these rules shall regulate the procedure with regard to the payment, in or outside India, of all pensions payable out of the Consolidated Fund:
Provided that if in any State, a different procedure has been prescribed for the payment of State pensions, the same procedure may, unless there are any general or special orders of the Government to the contrary, be applied in the making of payments at a treasury of that State of any pension payable out of the Consolidated Fund:
Provided further that on the commencement of these rules, Treasury Rules of the Central Government relating to pension payments, regulation or order including Office Memorandum in force immediately before such commencement shall, in so far as it provides for any of the matters contained in these rules, cease to operate.
(2) Nothing contained in this rule shall be taken as affecting—
(a) the provisions of the Pensions Act, 1871 (23 of 1871), or any rules made there under, or the exercise by the State Governments of such functions of the Central Government under that Act, as may be entrusted to them in consequence of a delegation of function under clause (1) of article 258 of the Constitution;
(b) the provisions of any rule contained in the Central Civil Services (Pensions) Rules, 2021, or of any departmental regulations issued by, or under the authority of, the President prescribing the procedure for the payment of any pension payable out of the Consolidated Fund of India;
(c) the procedures and conditions specified in special orders issued by the Government from time to time for payments, by authorised banks on behalf of the Government pension payable out of the Consolidated Fund of India.
(3)
(a) Pension payment procedure of following Central Government Civil pensioners and other pensioners, shall be laid down by the Controller General of Accounts based on extant departmental rules, as under: -
(i) pension and other amenities to the former Presidents and Vice-Presidents of India including payment of medical expenses and travel expenses towards medical check-up of the spouse of the former and deceased Presidents and Vice-Presidents;
(ii) former Members of Parliament;
(iii) retired judges of Supreme Court;
(iv) retired judges of High Courts;
(v) all India Service Officers w.e.f 01.04.2008
(vi) all pensioners of Central Government retiring from Civil Ministries or Departments including Comptroller & Auditor General or State Accountants General and Indian Audit & Accounts Departments;
(vii) all pensioners of Union territory administrations without Legislatures, National Capital Territory of Delhi (as an interim arrangement);
(viii) ex-gratia pension to families of deceased Contributory Provident Fund beneficiaries w.e.f. 1.1.1986;
(ix) freedom fighter pensioners i.e. Swatantrata Sainik Samman Yojna;
(x) Divisional Accountants or Divisional Accounts Officers of the State Accountants General;
(xi) pensions to leaders and trainees including volunteer Girls and Tibetan Female Nursing Assistants of Special Frontier Force w.e.f. 1.1.2009.
(4) The payment of pensions to the pensioners of Railways, Posts, Telecommunications and Defence, in or outside India, shall be regulated by the procedure prescribed by that Ministries and departments.
(5) The payment of pension under these rules shall not be admissible to the employees of the Government (except Armed Forces) who have joined service on or after 1.1.2004and shall be covered under National Pension System (NPS).
(6) The payment of pension or family pension shall be admissible in case of death or disability of Government employees covered under NPS as per the provisions contained in Central Civil Services (Implementation of National Pension System) Rules, 2021 and guidelines issued by the Government from time to time.
(7) Unless there is anything repugnant in the subject or context, the procedure with regard to the payment of pension at any authorised bank or other office of disbursement of pensions payable by the Government on behalf of, or as an agent of, a foreign Government, local fund or any other authority shall be regulated by the procedure prescribed by the Controller General of Accounts.
(8) Pensions or any other sums payable in respect of contributions to a family pension fund, and any sums payable under the Employees’ Compensation Act, 1923 (8 of 1923) are not covered in these rules.
What This Means
Rule 27(2) of the Receipt and Payment Rules essentially carves out exceptions for pension-related matters. It states that the general rules about receiving and making payments don't override specific laws, rules, and orders already in place for pensions. This means that the established procedures for handling pensions, as defined by the Pensions Act of 1871, the Central Civil Services (Pensions) Rules, 2021, and any special orders issued by the government, take precedence. The rule ensures that pension payments are handled according to the specific regulations designed for them, rather than being subject to the general payment rules. This is important because pensions involve long-term commitments and require specialized handling.
This rule primarily affects government departments and employees involved in processing and disbursing pensions. It also impacts pensioners themselves, as it ensures that their pension payments are handled according to the specific rules and procedures designed for pension administration. It clarifies that the standard Receipt and Payment Rules don't disrupt the existing pension payment mechanisms, which are governed by their own set of regulations and guidelines. This prevents confusion and ensures the smooth and accurate disbursement of pension benefits.
In essence, Rule 27(2) acts as a safeguard, ensuring that pension payments are treated as a special case, governed by their own dedicated rules and procedures, rather than being subject to the general rules applicable to other government payments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Rule 27(2) provides exceptions to the general Receipt and Payment Rules for pension-related matters.
- 2The Pensions Act, 1871, Central Civil Services (Pensions) Rules, 2021, and special government orders related to pensions take precedence.
- 3This rule ensures that pension payments are handled according to specific pension regulations.
- 4It affects government departments, employees involved in pension processing, and pensioners.
- 5The rule clarifies that standard Receipt and Payment Rules do not override existing pension payment mechanisms.
Practical Example
Mr. Sharma, a retired government employee, receives his monthly pension through a designated bank as per the Central Civil Services (Pensions) Rules, 2021. The Finance Department is updating its payment procedures based on new interpretations of the Receipt and Payment Rules. However, Rule 27(2) clarifies that these new procedures cannot override the existing process for Mr. Sharma's pension payment, which is governed by the specific rules outlined in the Central Civil Services (Pensions) Rules, 2021 and the agreement with the bank.
Similarly, if the government issues a special order allowing certain banks to disburse pensions directly from the Consolidated Fund of India, as per the Central Civil Services (Pensions) Rules, 2021, this order takes precedence over any general payment rules. Even if a new rule under the Receipt and Payment Rules suggests a different payment method, the special order for pension disbursement remains valid and must be followed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does Rule 27(2) mean the general Receipt and Payment Rules don't apply to pensions at all?▼
What happens if there's a conflict between the Receipt and Payment Rules and the Central Civil Services (Pensions) Rules, 2021?▼
Who is responsible for ensuring compliance with Rule 27(2)?▼
If a State Government is handling Central Government pension functions under Article 258, does Rule 27(2) still apply?▼
Does this rule affect how my own pension will be paid when I retire?▼
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 27(2) of the Receipt and Payment Rules, which of the following legislations is NOT affected by the general rules pertaining to receipt and payment?