CHAPTER-I

THE PUNJAB GENERAL PROVIDENT FUND RULES

In exercise of the powers conferred by Section 23 of the Punjab Civil Servants Act, 1974 and in supersession of the rules contained in Chapter XIII of C.S.R.(Pb), Volume II, the Governor of the Punjab is pleased to make the following rules namely:-

THE PUNJAB GENERAL PROVIDENT FUND RULESPart I---General

1.1. (a) These rules may be called the Punjab General Provident Fund Rules, 1978.

(b) They shall come into force at once.

1.2. (1) In these rules:-

(a) "Accounts Officer" means such officer as may be appointed in this behalf by the Auditor-General of Pakistan;

(b) Except where otherwise expressly provided emolumentsmeans pay, leave salary or subsistence grant as defined in the Civil Service Rules (Punjab), Volume 1;

(c) "Family" means:-

(i) in the case of a male subscriber, the wife or wives and children of a subscriber, and the widow, or widows, and children of a deceased son of the subscriber; provided that if a subscriber proves that his wife has been judicially separated from him or has ceased under the customary law of the community to which she belongs to be entitled to maintenance she shall henceforth be deemed to be no longer a member of the subscriber's family in matters to which these rules relate, unless the subscriber subsequently indicates by express notification in writing to the Accounts Officer that she shall continue to be so regarded;

(ii) in the case of a female subscriber, the husband and children of a subscriber, and the widow or widows and children of a deceased son of a subscriber:

Provided that if a subscriber by notification in writing to the Accounts Officer expresses her desire to exclude her husband from her family , the husband shall henceforth be deemed to be no longer a member of the subscriber's family in matters to which these rules relate, unless the subscriber subsequently cancels formally in writing her notification excluding him.

(Explanation 1--"Children" means legitimate children.)

(Explanation 2--An adopted child shall be considered to be a child only when the Accounts Officer, or if any doubt arises in the mind of the Accounts Officer, the Solicitor to Government, Punjab, is satisfied that under the law applicable to the subscriber adoption is legally recognised as conferring the status of a natural child.)

(Explanation 3-- In a case in which a person has given his child in adoption to another person and if, under the law applicable to the adaptor, adoption is legally recognized as conferring the status of a natural child, such a child shall for the purposes of these rules be considered as excluded from the family of the natural father).

(d) "Fund" means the General Provident Fund;

(e) "leave" means any variety of leave recognized by the Civil Services Rules (Punjab);

(f) "Year" means a financial year;

(g) "Continuous Service" means service which includes all kinds of leave with or without pay and foreign service.

(2) Any other expression used in these rules which is defined either in the Provident Fund Act, XIX of 1925 (reproduced in Appendix 1) or in the Civil Services Rules (Punjab), Volume 1, Part 1 is used in the sense therein defined.

(3) Nothing in these rules shall be deemed to have the effect of terminating the existence of the General Provident Fund as heretofore existing or of constituting any new Fund.

Part II- Constitution of the Fund.

1.3. The Fund shall be maintained in Pakistan in rupees.

1.4. All Government servants in permanent, temporary or officiating service (including probationary service) shall be eligible to joining the fund:

Provided that a Government servant subscribing to a Contributory Provident Fund shall not be eligible to join this Fund.

1.5. (1) (a) A Government servant who has completed 2 years' continuous service shall subscribe to the Fund compulsorily.

(b) Deleted vide Notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989. Previous version is available at Sr. No.1 of page 105.

(c) Government servant who has been re-employed for more than 2 years, shall subscribe to the Fund compulsorily and

those re-employed for 2 years or less shall be allowed to join the Fund as optional subscriber.

(d) In the case of re-employed personnel whose pension on re-employment is wholly or partly held in abeyance, the rate of subscription shall be determined on the basis of pay actually receivable from Government ignoring the amount of pension drawn separately.

(e) A Government servant appointed on contract whose contract does not provide for subscription to the Fund may be given the option to join the Fund as compulsory subscriber.

(2) Any other Government servant may at his option join the Fund.

1.6. (1) Government servant who exercises the option allowed by rule 1.5 (2) may discontinue subscription to the Fund at any time, but his right to the renewal of subscription shall lapse if he discontinues subscripting, *(except when on leave) more than three times.

Explanation:-- Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989. Previous version available at Sr. No. 2 at page 105.

(2) If a Government servant discontinues subscribing to the Fund, his right to resume subscription lapses under sub-rule (1). He shall be subject to the rights and liabilities of a subscriber to the Fund; and he shall not be allowed to finally withdraw his deposits except on the happening of one of the contingencies provided for in rule 1.33, 1.34 and 1.35.

(3) Once a subscriber has applied for the payment of the amount in the Fund under sub-rule (c) of rule 1.33, he shall not have the option to withdraw his application even if he is retained in service beyond the age of his superannuation.

Part III---Nominations

1.7. (1) A subscriber shall, as soon as may be after joining the Fund, send to the Accounts Officer, a nomination conferring on one or more persons the right to receive the amount that may stand to his credit in the Fund, in the event of his death before that amount has become payable, or having become payable has not been paid:

Provided that if, at the time of making the nomination, the subscriber has a family the nomination shall not be in favour of any person other than members of his family.

*Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

(Explanation --A declaration made by a Muslim subscriber in favour of his adopted child should not be accepted, as adoption is not recognised by Islamic Law.)

(2) If a subscriber nominates more than one person under sub-rule (1), he shall specify in the nomination the amount or share payable to each of the nominees in such manner as to cover the whole of the amount that may stand to his credit in the Fund at any time.

(3) Every nomination shall be in such one of the Forms P.F.1, 1-A, 1-B, or 1-C, as is appropriate in the circumstances.

(4) A subscriber may at any time cancel a nomination by sending a notice in writing to the Accounts Officer:

Provided that the subscriber shall, along with such notice, send a fresh nomination made in accordance with the provisions of sub-rule (1) to (3).

(5) Without prejudice to the provisions of sub-rule (4), a subscriber shall along with every nomination made by him under this rule send to the Accounts Officer a contingent notice of cancellation which shall be in such one of the Forms P.F. 2 or 2-A, as is appropriate in the circumstances.

(6) Immediately on the occurrence of any event by reason of which the contingent notice of cancellation referred to in sub-rule (5) becomes operative and the nomination to which that notice relates consequently stands cancelled, the subscriber shall send to the Accounts Officer a fresh nomination made in accordance with the provisions of sub-rule (1) to (3).

(7) Every nomination made, and every notice of cancellation given by a subscriber, shall, to the extent it is valid, take effect on the date on which it is received by the Accounts Officer.

(8) Nothing in sub-rule (1) to (3) shall be deemed to invalidate, or to require the replacement by a nomination thereunder of, a nomination duly made before, and subsisting on the date of *(promulgation of these rules):

Provided that in respect of every such nomination, the subscriber shall as soon as may be after the said date send to the Accounts Officer a contingent notice of cancellation in such one of the Forms P.F. 2 or 2-A as is appropriate in the circumstances.

Part IV--Subscribers' Accounts

*Substituted for the words "this notification" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

1.8. An account shall be prepared in the name of each subscriber and shall show the amount of his subscriptions with interest thereon calculated as prescribed in sub-rule (2) of Rule 1.13.

Part V--Conditions and rates of subscriptions.

1.9. (1) Except as provided in rule 1.6 a subscriber shall subscribe monthly to the Fund except during a period of suspension:

(1st proviso deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989. Previous version is available at Sr. No. 3 page 105).

**Provided that a subscriber on re-instatement after a period passed under suspension shall pay the arrears of subscription for the period of suspension in one sum or, at his option, in monthly installments equal to the amount of his monthly subscription.

(2) Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989. Previous version available at Sr. No. 5 of page 105.

(3) No deduction of the monthly subscription shall be made from the pay bill of a subscriber for the month in which his application under sub-rule (c) of rule 1.33 is made.

(Explanation --A civilian Government servant when called to army service, including employment in the Army in Pakistan Reserve of Officers, will continue to subscribe to the Fund in accordance with these rules. Subscription to the Fund will be optional in the case of those who may be employed in Military service out of Pakistan. *(While in Military employ subscription to the Fund will be calculated according to the basic pay scale to which he would have been entitled had he continued in civil employ).

**2nd proviso was substituted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989. Previous version is available at Sr.No.4 page 105.*Substituted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989. Previous version available at Sr.No. 6 of page 106.

@ 1.10.(1) The subscription shall be at a fixed rate for every government servant as given in the following table:-

Basic Pay Scale * Rate of monthly subscriptionRs

B-1 50B-2 85B-3 85B-4 90B-5 95B-6 100B-7 100B-8 110B-9 120B-10 125B-11 130B-12 145B-13 250B-14 265B-15 285B-16 325B-17 450B-18 560B-19 780B-20 920B-21 1040B-22 1120

(2) For the purposes of sub-rule (1), the basic pay scale of a subscriber shall be the scale to which he was entitled on the first day of June of the preceding year.

(3) If the subscriber was on deputation in Pakistan or abroad on the first June of the preceding year, his basic pay scale shall, for the purpose of sub-rule (1), be the scale to which he would have been entitled had he not been on deputation.

(4) In the case of a subscriber who was not in government service on the 1st June of the preceding year, the basic pay scale, for the purposes of sub-rule (1), shall be the scale to which he was entitled on the first day of his service or, if he joined the Fund for the first time under the operation of rule 1.5 on a date subsequent to the first day of his service, the scale to which he was entitled on such subsequent date.

(5) The amount of subscription shall remain unchanged throughout the year.

@ Substituted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989. Previous version available at Sr. No. 7 of page 106.* Amended vide Notification No. FD.SRI-2-1/95 dated 5th July, 1995.

(6) The amount of subscription of a subscriber is not to be varied during the course of the year on account of any change in his basic pay scale which may be found to be due retrospectively from the first June of the preceding year.

1.11. When a subscriber is transferred to foreign service or sent on deputation out of Pakistan he shall remain subject to the rules of the Fund in the same manner as if he were not so transferred or sent on deputation.

Part VI - Realisation of Subscriptions

1.12 (1) When pay is drawn *(from a Government treasury in Pakistan or through a Pakistan embassy abroad), recovery of subscriptions and of the principal and interest of advances shall be made from the emoluments themselves.

(2) When emoluments are drawn from any other source, the subscriber shall forward his dues monthly to the Accounts Officer.

(3) If a Government servant fails to subscribe with effect from the date on which he is required to join the Fund under rule 1.5 the total amount due to the Fund on account of arrears of subscription shall, with interest thereon at the rate provided in rule 1.13, forthwith be paid by the subscriber to the Fund, or in default be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber by instalments or otherwise, as may be directed by the authority competent to grant an advance under sub-rule(1) of rule 1.14.

Part VII - Interest

1.13 **(1)(a) Subject to the provisions of sub-rule (5) below, Government shall pay to the credit of the amount of a subscriber interest at such rate as may be determined for each year according to the method of calcula tion prescribed from time to time by the competent authority;

Provided that, if the rate of interest determined for a year is less than 4 per cent, all existing subscribers to the Fund in the year preceding that for which the rate has for the first time been fixed at less than 4 per cent, shall be allowed interest at 4 per cent;

Provided further that Government servants who are re-employed after retirement shall be entitled to a rate of interest as admissible to other Government servants from time to time. Those entitled to the rate of interest at 4% before retirement will not be entitled to the same rate on re-employment.

*Substituted for the words "in Pakistan or abroad" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.**Sub-rule (1) of rule 1.13 was renumbered as 1(a) and clause (b) was added there under vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

*(b) In addition to the interest mentioned in clause (a) of this sub-rule, an amount equal to 30% the amount of interest calculated according to the prescribed method shall also be credited to the account of the subscriber for each year.

(2) Interest shall be credited with effect from the last day in each year in the following manner :-

i) on the amount at the credit of a subscriber on the last day of the preceding year, less any sums withdrawn during the current year - interest for twelve months;

ii) on sums withdrawn during the current year- interest from the beginning of the current year up to the last day of the month preceding the month of withdrawal;

iii) on all sums credited to the subscribers' account after the last day of the preceding year - interest from the date of deposit up to the end of the current year;

iv) the total amount of interest shall be rounded to the nearest whole rupee (fifty paisa counting as the next higher rupee):

Provided that when the amount standing at the credit of a subscriber has become payable, interest shall thereupon be credited under this clause in respect only of the period from the beginning of the current year or from the date of deposit, as the case may be up to the date on which the amount standing at the credit of the subscriber became payable.

(3) In this rule, the date of deposit shall, in the case of a recovery from emoluments, be deemed to be the first day of the month in which it is recovered; and in the case of an amount forwarded by the subscriber shall be deemed to be the first day of the month of receipt, if it is received by the Accounts Officer before the fifth day of that month, but if it is received on or after the fifth day of that month the first day of the next succeeding month.

(4) In addition to any amount to be paid under rule 1.32, 1.33 or 1.34, interest thereon up to the end of the month preceding that in which the payment is made, shall be payable to the person to whom such amount is to be paid:

Provided that where the Accounts Officer has intimated to that person (or his agent) a date on which he is prepared to make payment in cash, or has posted a cheque, in payment to that person, interest shall be payable only up to the end of the month preceding the date so intimated, or the date of posting the cheque as the case may be:

*Sub-rule (1) of rule 1.13 was renumbered as 1(a) and clause (b) was added there under vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

Provided further that if the person entitled to the payment does not send an application in that behalf within six months of the date on which the amount standing to the credit of the subscriber has become payable, interest shall not be payable beyond the end of the sixth month after the month in which the amount became payable.

(5) Interest shall not be credited to the account of a Muslim subscriber if he informs the Accounts Officer that he does not wish to receive it; but if he subsequently asks for interest, it shall be credited with effect from the first day of the year in which he asks for it.

(Explanation-When a subscriber intimates in writing his intention to forego interest already accrued on his deposits in the Provident Fund, the interest should be withheld and credited to Government revenues.

The interest already credited to the subscriber's account in such cases should be readjusted by debit to his Provident Fund Account by contra-credit to the object *("61000-Interest" or head "1130000-Interest") according as the amount of interest was originally credited to the subscriber's account during the current year or previous years.

(6) The interest on amounts which under sub-rule (3) of rule 1.12, sub-rule (5) of rule 1.19, sub-rule (3) of rule 1.22, sub-rule (4) of rule 1.24, sub-rule (1) of rule 1.26, sub-rule 1 and 2 of rule 1.27, rule 1.23 or rule 1.33 are replaced at the credit of the subscriber in the Fund shall be calculated at such rates as may be successively pres-cribed under sub-rule (1) of this rule and so far as may be in the manner described in this rule.

(Explanation 1--when a subscriber is **(dismissed, removed or compulsorily retired) from the service of Government but has appealed against his @(dismissal, removal or compulsory retirement), the balance at his credit shall not be paid over to him until final orders confirming the decision are passed on his appeal. Interest shall however, be paid on the balance up to the end of the month preceding that in which such orders are passed.)

(Explanation 2-- No interest shall be allowed on the amount recovered on account of the General Provident Fund subscription in excess of the actual amount due.)

When the excess payment of subscription is adjusted by short payments in subsequent months, interest should be allowed for the latter months on the full amount due, the balance having been already received in the former months.

Part VIII--Advances from the Fund.

*See history of amendments at Sr. No. 13 page 111.**Substituted for the word "dismissed" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.@Substituted for the word "removal" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

1.14.(1) A temporary advance may be granted to the subscriber from the amount standing to his credit in the Fund at the discretion of the competent authority subject to the following conditions:--

(a) No advance shall be granted unless sanctioning authority is satisfied that the applicant's pecuniary circumstances justify it, and that it will be expended on the following object or objects and not otherwise:-

i) to pay expenses incurred in connection with the prolonged illness of the applicant or applicant's spouse or any person actually dependent upon the applicant;

ii) to pay for the overseas passage for reasons of health or education of the applicant or any person actually dependent on him;

iii) to pay obligatory expenses on a scale appropriate to the applicant's status in connection with the marriages, funerals or ceremonies which by his religion it is incumbent on him to perform;

iv) to purchase a plot of land for the construction of a house or to purchase a house or to construct one for the occupation of the subscriber himself or his family on a piece of land owned by the subscriber or to make additions to or alterations in an existing house owned by the subscriber, whether or not constructed or purchased with a house building advance;

v) to purchase a conveyance (car, scooter, motor cycle or bicycle);

(vi) to meet other expenditure which is considered by the sanctioning authority to be essential and unavoidable.

(Explanation--A temporary advance may be granted to the subscriber for the performance of Haj.)

Note:-In case falling under item (i) above, advances may by granted by the sanctioning authority to pay debts incurred; provided an application is made within a reasonable time after the event to which it relates. What is a reasonable time will be determined on the merits of each case. Advances to pay debts incurred in cases falling under item (ii) and (iii) require the sanction of Government.

(b) The sanctioning authority shall record in writing its reasons for granting the advances:

Provided that if the reason is of a confidential nature, it may be communicated to the Accounts Officer personally and/or confidentially.

(c) An advance other than that covered by clause (a) (iv) and (v) shall not except for special reasons to be recorded in writing by the sanctioning authority:--

(i) exceed three months pay or half the amount at the credit of the subscriber in the Fund whichever is less; or

(ii) unless the amount already advanced does not exceed two thirds of the amount admissible under clause (c) (i), be granted until at least twelve months after the final repayment of all previous advances together with interest thereon:

Provided that the above conditions shall not be relaxed in the case of an advance falling under clause (a) (vi) above:

*(Provided further that in no case the second advance shall be granted before the final repayment of the previous advances together with interest thereon;

Provided further that a second non-refundable advance shall not be granted until a period of one year has elapsed since the drawl of the previous advance.)

(d) an advance under clause (a) (iv) shall be subject to the following special conditions:--

i) Advance shall in no case exceed twenty four months pay of the subscriber or eighty per cent of the amount at the credit of the subscriber in the Fund, whichever is less;

ii) Advance granted for construction of a house shall be paid in two equated instalments;

iii) If the first instalment is not utilized for the purpose of construction of the house within eight months of its drawl, it shall be refunded unless the sanctioning authority extends this period;

iv) For the purpose of drawl of the second instalment the subscriber shall be required to give under his hand a certificate to the effect that he has actually utilized the first instalment on the construction of the house;

v) The subscriber shall not dispose of the house purchased or constructed with an advance from the Fund until the advance has been repaid or the subscriber retires from Government service;

vi) Recovery shall be made at the rate of seven per cent of the subscriber's pay commencing from the fourth issue of pay after the first instalment of the advance is drawn;

*Added vide notification No. FD/SRI2-3/83 (Prov) dated 02.04.1989.

vii) In case a subscriber also draws or has drawn a house building advance from Government, the recovery on account of the advance from the Fund shall commence immediately after the advance obtained from Government has been fully repaid with interest thereon.

(e) i) An advance for the purchase of car, scooter/ motor cycle or a bicycle shall not exceed:--

In the case of car-12 months' pay of the subscriber or half the balance at his credit in the Fund whichever is less;

In case of scooter/motor cycle -- six months pay of the subscriber or half the balance at credit in the Fund, whichever is less;

In the case of a bicycle -- four months pay of the subscriber or half the balance at his credit in the Fund, whichever is less.

ii) The subscriber shall give under his hand a certificate to the effect that he has actually utilized the advance for the purchase of the conveyance for which the advance was applied for.

iii) The subscriber shall not dispose of the conveyance so purchased unless the advance has been repaid or the subscriber retires from Government service.

iv) In all cases in which the conveyance is sold before the advance has been fully repaid with interest, the sale proceeds must be applied, so far as may be necessary, towards the repayment of any outstanding balance.

v) The recovery shall be made at the rate of seven per cent of the subscriber's pay commencing from the fourth issue of pay after the drawl of the advance.

# vi) Advance drawn for conveyance ( i.e. balance thereof) shall become non-refundable on the subscriber attaining the age of 50 years.

(2) In fixing the amount of an advance the sanctioning authority shall pay due regard to the amount at the credit of the subscriber in the Fund.

[Explanation I--In sanctioning advances the instructions given in Appendix II and III *(to this Chapter) should be carefully observed by the authority competent to sanction the advances.)

# Added vide F.D. notification No. FD-SRIV-2-15/79 dated 4th August, 1980.*Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

[Explanation II-- The authorities competent to grant advances under this rule are give in Appendix IV] **(to this Chapter).

1.15.After a subscriber has attained the age of fifty years, the competent authority may, in its discretion, grant him an advance for any of the purposes specified below subject to the conditions mentioned against each purpose:-

a) For construction of a house on a piece of land owned by the subscriber or to make additions to or alternation in an existing house owned by him.

(1) The advance shall mutatis mutandis be governed by the same terms and conditions as applicable to an advance under clause (a) (iv) of sub rule (1) of rule 1.14.

Provided that, subject to condition(3) no recovery of the advance shall be made from the subscriber and the amount advanced shall be treated as part of the final payment of the amount standing at the credit of the subscriber when the final payment becomes due.(2) The first instalment of the advance shall be drawn only after an agreement is executed between the subscriber and the Governor in Form P.F.9.(3) In case the house is sold or otherwise alienated by the subscriber without repayment of the advance and before his retirement from service, the subscriber shall forthwith repay into the Fund the entire amount of the advance together with the interestaccrued thereon, in a lump sum.

**Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

(b) For purchase of a house for his residence.

(1) The amount of the advance shall not exceed eighty per cent of the amount standing to his credit in the fund.

(2) Subject to conditions (1), (3) and (4) the advance shall, mutatis mutandis, be governed by the same terms and conditions as applicable to an advance under sub rule(a).

(3) In case the house is not purchased within three months of the drawl of the advance the subscriber shall forth with repay into the Fund the entire amount of the advance together with the interestaccrued thereon, in a lump sum.

(4) The Advance may be drawn in full at once but satisfactory evidence shall be produced before the Audit Officer to show that the Advance for the purchase of the house has been spent within three months of its drawl. This can be done by showing to the Audit Officer a duly executed receipt for the amount paid.

(5) The advance shall be drawn only after an agreement is executed between the subscriber and the Governor in Form P.F.10.

(c) For purchase of agricultural land from Government.

(d) For any of the following purposes,namely :

(1) The amount of the advance shall not exceed eighty percent of the amount standing at his credit in the Fund.

(2) Subject to condition (1) the advance shall mutatis mutandis , be governed by the same terms and conditions as applicable to an advance under sub rule(a).

Provided that the advance may be drawn in lump sum if so desired by the subscriber.

(3) The advance shall be drawn only after an agreement is executed by the subscriber and the Governor in form P.F.11.

@ ((1) The amount of the advance shall not exceed 12 months pay of the

(i) to defray expense in connection with the prolonged illness of the subscriber or a member of his family actually dependent upon him.

(ii) To pay for the overseas passage of the subscriber for reason of health or for the performance of Haj.

(iii) To pay for the overseas passage for reasons of education of any member of the subscriber's family actually dependent on him and such other lump sum expenditure as admission or advance tuition fees of any such members.

(iv) To pay obligatory expenses on a scale appropriate to the subscriber's status in connection with funerals or ceremonies which by his religion it is incumbent upon him to perform on in connection with the marriage of any member of his family actually dependent on him.

subscriber or 80 per cent of the amount standing to his credit in the Fund whichever is more).

(2) No recovery of an advance under this clause shall be made from the subscriber and the amount shall be treated as part of the final payment of the amount standing at the credit of the subscriber when the final payment becomes due.

1.16.When a subscriber has attained the age 50 years, he may draw an advance from his Provident Fund Account up to 60% of the amount standing to his credit on non-refundable basis without assigning any reason.

1.17.*((1)When a subscriber has attained the age of 55 years, the competent authority may, in its discretion, grant a special retirement advance or advances subject to the condition that--

i) The amount of advance on each occasion shall not exceed 80 percent of the balance at the subscribers credit;

ii) A period of one year has elapsed since the drawal of the previous advance.)

(2) No recovery of an advance granted under this rule shall be made from the subscriber and the amount advanced shall be treated as part of the final payment of the amount standing at his credit when the final payment becomes due.

1.18.(1) The competent authority may in its discretion, grant an advance for the construction of a house on non-refundable basis to a

@ Substituted vide Notification No. FD-SR-IV-2-15/79 dated 4th August, 1980. Previous version is available at Serial No. 8 page 108.*Substituted vide notification No. FD.SRIV-2-15/79 dated 4th August, 1980.Previous version is available at Sr. No.9 page 108.

subscriber*(whose G.P.Fund is not interest bearing and) who has attained the age of 45 years. The rule shall also be applicable to such of the subscribers who have already incurred a liability to discharge to a financial institution in connection with the construction of their house.

(2) The advance shall mutatis mutandis be governed by the terms and conditions applicable to an advance under sub-rules (a) and (b) of Rule 1.15.

1.19.(1) An advance shall be recovered from the subscriber in such number of equal monthly instalments as the sanctioning authority may direct, but such number shall not be less than twelve unless the subscriber so elects, or in any case more than thirty six. A subscriber may at his option, repay more than one instalment in a month. Such instalment shall be a number of whole rupees, the amount of the advance being raised or reduced, if necessary, to admit of the fixation of such instalments.

(2) Recovery shall be made in the manner prescribed in rule 1.12 for the realization of subscriptions, and shall commence on the first occasion after the advance is made on which the subscriber draws pay, or remuneration on foreign service, for a full month. Recovery shall not be made except with the subscriber's consent, while he is #

(on leave or) in receipt of subsistence grant and may be postponed on the subscriber's written request, by the sanctioning authority during the recovery of an advance of pay granted to the subscriber.

(Explanation I -- The expression "advance of Pay" includes any ordinary advance of pay granted under the relevant rules, such as the rule 10.25 (a) and (f) of the Punjab Financial Rules Volume 1, but does not include advances for the building or repair of house or for the purchase of a conveyance.)

(Explanation II -- Deleted vide notification No. FD/SRI- 2-3/83 (Prov) dated 02.04.1989, previous version avail-able at Sr. No. 10, page 134.

(3) Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989, previous version available at Sr. No.11 of page 134.

(4) (a) After the principal of the advance has been fully repaid, interest shall be paid thereon at the rate of one-fifth per cent of the principal for each month or broken portion of a month during the period between the drawl and complete repayment of the principal:

Provided that Muslim subscribers whose deposits in the Fund carry no interest shall not be required to pay into the Fund any additional instalments on account of interest on advance granted to them from the Fund.

*Deleted vide notification No. FD.SR-1-2-1/76 dated 20th September, 1982.# Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

(b) Interest shall ordinarily be recovered in one instalment in the month after complete repayment of the principal; but, if the period referred to in sub-rule 4 (a) exceeds twenty months, interest may, if the subscriber so desires, be recovered in two equal monthly instalments. The method of recovery shall be that prescribed in sub-rule (2).

Payments shall be rounded to the nearest rupee in the manner prescribed in clause (iv) of sub-rule (2) of rule 1.13.

(5) If an advance has been granted to a subscriber and drawn by him and the advance is subsequently disallowed before repayment is completed, the whole or balance of the amount withdrawn, shall, with interest at the rate provided in rule 1.13 forthwith be re-paid by the subscriber to the Fund, or in default be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber by instalments or otherwise as may be directed by the sanctioning authority:

Provided that Muslim subscribers whose deposits in the Fund carry no interest shall not be required to pay any interest.

(6) Recoveries made under this rule shall be credited as they are made to the subscriber's account in the Fund.

Part IX -- Payments towards insurance policies and family pensions funds.

1.20.Subject to the conditions hereinafter contained in rule 1.21 to 1.36:-

(a) (i) subscriptions to a family pension fund approved in this behalf by the competent authority; or

(ii) payments towards a policy of life insurance; may, at the option of a subscriber, be substituted in whole or part for subscription due to the Fund;

(b) the amount of subscription with interest thereon standing to the credit of a subscriber in the Fund may be withdrawn to meet:-

i) a payment towards a policy of life insurance;

ii) the purchase of a single payment insurance policy;

iii) the payment of a single premium or subscription to a family pension fund approved in this behalf by the competent authority:

Provided that no amount shall be withdrawn (1) before the details of the proposed policy have been submitted to the Accounts Officer and accepted by him as suitable, or (2) to meet any payment or purchase made or effected more than twelve months before the withdrawal; or (3) in excess of the amount required to

meet a premium or subscription actually due for payment within six months of the date of withdrawal:

Provided further that payment towards an educational endowment policy may not be substituted for subscription to the Fund and that no amount may be withdrawn to meet any payment or purchase in respect of such a policy if that policy is due for payment in whole or part before the subscriber's age of normal superannuation:

Provided further that amounts withdrawn shall be rounded to the whole rupee.

Note 1--See also Explanation No. 4 below rule 1.24 (3).

1.21.(1) If the total amount of any subscriptions of payments substituted under sub-rule (a) of rule 1.20 is less than the amount of the *(minimum) subscription payable to the Fund under rule 1.10 (1) the difference shall be rounded to the nearest rupee in the manner provided in clause (iv) of sub rule (2) of rule 1.13 and paid by the subscriber as a subscription to the Fund.

Note:- The period, for which the difference referred to in this rule should be calculated for the purpose of effecting the recovery should be one financial year. Any amount of subscription to a family pension fund or of payments towards a policy of life insurance in excess of the @

(minimum) amount of subscription payable into the General Provident Fund in any financial year should not be set off against any difference payable under this rule in respect of any other financial year.

(2) If the subscriber withdraws any amount standing to his credit in the Fund for any of the purpose specified in sub-rule (b) of rule 1.20 he shall, subject to his option under sub-rule (a) of that rule, continue to pay to the Fund, the subscription payable under rule 1.10:

Provided that no subscription shall be payable by a Government servant who in exercise of the option allowed by rule 1.6 (1) has ceased to subscribe to the Fund.

1.22.(1) Subscriber who desires to substitute a subscription or payment under sub-rule (a) of rule 1.20 may reduce his subscription to the Fund accordingly:

Provided that the subscriber shall:-

(a) intimate to the Accounts Officer on his pay bill or by letter the fact of, and reason for, the reduction;

*Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.@ Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

(b) send to the Accounts Officer, within such period, as the Accounts Officer may require receipts or certified copies of receipts in order to satisfy the Accounts Officer that the amount by which the subscription has been reduced was duly applied for the purposes specified in sub-rule (a) of rule 1.20.

(2) A subscriber who desires to withdraw any amount under sub-rule (b) of rule 1.20 shall:-

(a) intimate the reason for the withdrawal to the Accounts Officer by letter;

(b) make arrangements with the Accounts Officer for the withdrawal; and

(c) send to the Accounts Officer, within such period as the Accounts Officer may require, receipts or certified copies of receipts in order to satisfy the Accounts Officer that the amount withdrawn was duly applied for the purposes specified in sub-rule (b) of that rule.

(3) The Accounts Officer shall order the recovery of any amount by which subscriptions have been reduced or of any amount withdrawn, in respect of which he has not been satisfied in the manner required by clause (b) of sub-rule (1) and sub-clause (c) of sub-rule (2) with interest thereon at the rate provided in rule 1.13 from the emolu-ments of the subscriber, and place it to the credit of the subscriber in the Fund.

1.23 (1) The Government shall not make any payment on behalf of subscribers to Insurance Companies nor take steps to keep a policy alive.

(2) A policy to be acceptable under these rules shall be one effected by the subscriber himself on his own life and shall (unless it is a policy effected by a male subscriber which is expressed on the face of it to for the benefit of his wife, or of his wives and children, or any of them) be such as may be legally assigned by the subscriber to the Governor of the Punjab.

(Explanation-1-A policy on the joint lives of the subscriber and the subscriber's wife or wives or husband shall be deemed to be a policy on the life of the subscriber for the purposes of this clause.)

(Explanation-2-A policy which has been assigned to the subscriber's wife or wives shall not be accepted unless either the policy is first re-assigned to the subscriber or the subscriber and his wife both join in an appropriate assignment.)

(3) The policy may not be effected for the benefit of any beneficiary other than the wife or wives or husband of the subscriber or the wife or wives or husband, and children of the subscriber or any of them.

1.24.(1) The policy, within three months after the first withholding of a subscription or withdrawal from the Fund in respect of the policy; or in the case of an insurance company whose headquarters are outside Pakistan, within such further period as the Accounts Officer, if he is satisfied by the production of the completion certificate (interim receipt), may fix, shall:-

(a) unless it is a policy effected by a male subscriber which is expressed on the face of it to be for the benefit of the wife or wives of the subscriber, or if his wife or wives and children, or any of them, except an Endowment Policy of the usual type, be assigned to the Governor of the Punjab as security for the payment of any sum which may become payable to the Fund under rule 1.29 and delivered to the Accounts Officer, the assignment being made by endorsement on the policy in Form P.F. 3 or Form P.F. 4 or Form P.F. 5 accord-ing as the policy is on the life of the subscriber or on the joint lives of the subscriber and the subscriber's wife or wives or husband or the policy has previously been assigned to the subscriber's wife or wives;

(b) if it is a policy effected by a male subscriber which is expressed on the face of it to be for the benefit of the wife or wives of the subscriber, or of his wife or wives and children or any of them, be delivered to the Accounts Officer.

(2) The Accounts Officer shall satisfy himself by reference to the Insurance Company, where possible, that no *(prior) assignment of the policy exists.

(Explanation -- A policy on the life of a subscriber which is not expressed on the face of it to be for the benefit of his wife or wives, or his wife or wives and children or any of them and which has been assigned to his wife or wives may be accepted under sub-rule (1) (a) provided the wife or wives joins in the assignment in favour of the Governor. The assignment in such a case shall be made out in Form P.F. 4 the words "the joint assured" in that form being omitted. The question of re-assignment of such a policy in a case in which the assured dies before the date of maturity of the policy and before his retirement should be referred for the orders of Government together with the policy.)

(3) Once a policy has been accepted by an Accounts Officer for the purpose of being financed from the Fund, the terms of the policy shall not be altered, nor shall the policy be exchanged for an other policy without the prior consent of the Accounts Officer to whom details of the alterations or of the new policy shall be furnished.

(Explanation 1 i)--When a subscriber proposes to convert a policy which has been assigned to the Governor of the Punjab into a paid up policy it

*Added vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

should first be ascertained whether the Insurance Company intends to issue a new document. If it does, the policy should be re-assigned to the subscriber in the following form namely:-

"I _______________ Accountant-General, acting on behalf of the Governor of the Punjab, hereby reassign unto _______________________ the within policy of assurance".

The new policy should be assigned to the Governor of the Punjab and handed over to the Accounts Officer.

If the company proposes to convert the policy into a paid-up to by means of an endorsement thereon to that effect, the policy should either be handed to the subscriber for transmission to the Insurance Company or be sent direct by the Accounts Officer , but in either case with a request that the policy when so endorsed by the Company be returned direct to the Accounts Officer. If there is thereby a radical change in the benefits derivable under the policy a memorandum may be required to be endorsed and signed by the Accounts Officer as well as the subscriber acknowledging the altered position.

ii) In the case of paid-up policies it is necessary to see that the paid up value of the policy is not less than the amount of the premia diverted from the Fund. The amount of interest which should have accrued on such premia had they been left in the Fund should not be taken into account in the calculation. If the paid up value is less than the total of the sums withdrawn from the Fund for premium payments, not including interest, the subscriber should forthwith be required to pay the difference into the Fund . Any profits stated by the Company to have accrued on the policy up to the date of its conversion, should however, be taken into account in calculating the difference, only if the company is prepared to guarantee the profits by making an entry on the policy.

iii) In the case of a policy assigned to the Governor of the Punjab which a subscriber wants to surrender the policy may be re-assigned to the subscriber for the purpose of the surrender, on the condition that he pays the surrender value of the policy in to his Fund Account, and if the surrender value be less than the total of the sums diverted form the Fund for premium payments and interest thereon, that he also repays the difference into the Fund. In other words such cases should be treated like those of lapsed policies, and the Fund Account has to be restored to what it would have been had the premia not been paid out of it.

iv) In cases both of paid up and surrendered policies in which it is considered that the recovery in a single instalment of the difference to be paid into the Fund Account will cause hardship to the individual concerned, recovery should be effected in such number of instalments, not exceeding 36 as the Head of the Department, may, with the concurrence of the Accounts Officer, decide. If recovery is made in instalments interest will not be charged in the case of paid up policies even for the period of actual recovery but interest at the

usual rate will be charged for this period in the case of surrendered policies.

(Explanation 2--The provisions of Explanation 1 above cover cases for final surrender of policies and not of exchange of policies. Accordingly, a holder of a policy assigned to Government who desires to improve his position by replacing one policy by a better one should be permitted to do so subject to the following conditions being observed, namely:-

i) The new policy should carry the same or a larger amount of insurance.

ii) The premium in respect of the new policy should not be more than the premium paid in respect of the old policy.

iii) The new policy should mature within the same year as the old policy.

iv) The new policy should be in force on the date on which original policy is surrendered.)

(Explanation 3-- A policy of Life Insurance may be converted into an extended term policy if a government servant who has taken out a policy of life insurance may find after payment of premium for a certain number of years that he is unable to continue further payments. In such an event, certain insurance companies allow an option to the assured to convert the policy into an extended term policy on terms and conditions which are generally laid down at the back of the policy. The features peculiar to such an extended term policy are viz:-

i) that the assured is covered for a specified period beyond the date from which he ceases to pay premia;

ii) that the company foregoes all future premia on the policy;

iii) that the company undertakes to pay the assured the full amount of the policy only in the event of his death within the extended period; and

iv) that, if the assured survives that period, he is entitled to receive nothing from the company; in certain circumstances only a very nominal amount.)

(Explanation 4--Certain Insurance Companies issue policies on the "term assurance" scheme, some of the features peculiar to which are given below:-

i) If the assured dies within the specified period, assurance money becomes payable but if he outlives that period no payment is made;

ii) No surrender value is allowed at any time; and

iii) The policy holder is given the option during the currency of the policy of taking out a fresh policy under any other plan issued by the company concerned. This is restricted to endowment/Assurance policies in certain companies-- without being required to pass a medical examination. The premium payable and other conditions attaching to the new policies, however, are the same as for a fresh entrant at his age at the time of exercising the option, the only tangible benefit obtained being that the company is bound to issue him a policy irrespective of the state of his health.)

As these policies partake, in essential of the features of the extended term policies referred to in Explanation 3 above ,it is undesirable that they should be allowed to be financed from Provident Funds. Such policies should not, therefor, be accepted under these Rules.

(Explanation 5-- The provisions of Explanation 2 above contemplate the surrender of a policy or the substitution of a better policy in another office. In many cases in which it is to the advantage of a policy holder to replace his policy by a policy in another and better office the policy which is to be replaced may not be entirely surrendered. Insurance companies allow as an alternative to the surrender of the existing policy a fully paid up policy for a reduced sum insured as a quid pro quo for premiums paid prior to disconti-nuance of further premiums. The existing policy remains in force as paid up policy and constitutes part insurance cover of addition to the sum insured under the new policy. Thus as a result of the replacement transaction, the policy holder holds insurance in two offices partly in the old and partly in the new office. If the total amount of insurance cover given by the two policies be the same or larger than the amount of insurance given by the old policy prior to the discontinuance of premiums thereunder the first of the conditions set out in the Explanation referred to above should be regarded as satisfied.

(4) If the policy is not assigned and delivered, or delivered, within the said period of three months or such further period as the Accounts Officer, may, under sub-rule (1), have fixed, any amount with-held or withdrawn from the Fund in respect of the policy shall, with interest thereon at the rate provided in rule 1.13, forthwith be paid or repaid as the case may be, by the subscriber to the Fund or, in default be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber by instalments or otherwise, as may be directed by the authority competent to sanction the G.P. Fund Advance.

(5) Notice of assignment of the policy shall be given by the subscriber to the Insurance Company, and the acknowledgment of the notice by the Insurance Company shall be sent to the Accounts Officer within three months of the date of assignment.

(Explanation 1-- Subscribers should send notices of the assignment to the Insurance company in duplicate accompanied in cases in which the notice has to be sent to a Company in U.K. or Ireland, by a remit tance of five

shillings, which is the fee for the acknowledgment authorised by the policies of Assurance Act, 1867.)

(Explanation 2--Subscribers who proceed to U.K. or Ireland on quitting the service should note that under the English Stamp Law assignment or reassignment are required to be stamped within 30 days of their first arrival in those countries, otherwise penalty will be incurred under Stamp Act, and difficulties may arise when the policy matures for payment.)

1.25.The subscriber shall not during the currency of the policy draw any bonus, the drawl of which during such currency is optional under the terms of the policy or deposit the cash value of the accrued bonus with the company to accumulate at interest. The amount of any bonus which under the terms of the policy the subscriber has no option to refrain from drawing during its currency shall be paid forthwith into the Fund by the subscriber or in default recovered by deduction from his emoluments by instalments or otherwise as may be directed by the authority competent to grant an advance under sub-rule (1) of rule 1.14.

1.26.(1) Save as provided by rule 1.30 when the subscriber:

(a) quits the service; or

(b) has proceeded on leave preparatory to retirement and applies to the Accounts Officer for reassignment or return of the policy; or

(c) while on leave has been permitted to retire or declared by a competent medical authority to be unfit for further service and applies to the Accounts Officer for reassignment or return of the policy; or

(d) pays or repays to the Fund the whole of any amount withheld or withdrawn from the Fund for any of the purposes mentioned in clause (ii) of sub-rule (a) of rule 1.20 and clauses (i) and (ii) of sub-rule (b) of that rule with interest thereon at the rate provided in rule 1.13;

the account Officer shall--

(i) if the policy has been assigned to the Governor of the Punjab under rule 1.24, reassign the policy in Part 1 of Form P.F. 7 to the subscriber or to the subscriber and the joint assured as the case may be and make it over to the subscriber together with a signed notice of the reassignment addressed to the Insurance Company;

(ii) if the policy has been delivered to him under clause (b) of sub-rule (1) of rule 1.24 make over the policy to the subscriber:

Provided that if the subscriber after proceeding on leave preparatory to retirement or after being while on leave permitted to retire or declared by a competent medical authority to be unfit for further service returns to duty any policy so reassigned or made over shall if it has not matured or been assigned or

charged or encumbered in any way be again assigned to the Governor of the Punjab and delivered to the Accounts Officer or again be delivered to the Accounts Officer as the case may be in the manner provided in rule 1.24 and thereupon the provisions of these rules shall, so for as may be, again apply in respect of the policy:

Provided further that if the policy has matured or been assigned or charged or encumbered in any way the provisions of sub-rule (4) of rule 1.24 applicable to a failure to assign and deliver a policy shall apply.

(2) Save as provided by rule 1.30 when the subscriber dies before quitting the service, the Accounts Officer shall--

(i) if the policy has been assigned to the Governor of the Punjab under rule 1.24 re- assign the policy in part II of Form P.F.7 to such person or persons as may be legally entitled to receive it, and shall make over the policy to such person or persons together with a signed notice of the reassignment addressed to the Insurance Company;

(ii) if the policy has been delivered to him under clause (b) of sub-rule (1) of rule 1.24 make over the policy to the beneficiary, if any, or, if there is no beneficiary to such person or persons as may be legally entitled to receive it.

1.27.(1) If a policy assigned to the Governor of the Punjab under rule 1.24 matures before the subscriber quits the service, or if a policy on the joint lives of a subscriber and the subscriber's wife or wives or husband, assigned under the said rule falls due for payment by reason of the death of the subscriber's wife or wives or husband, the Accounts Officer, shall, save as provided by rule 1.30 proceed as follows--

(i) if the amount assured together with the amount of any accrued bonuses is greater than the whole of the amount withheld or withdrawn from the fund, in respect of the policy with interest thereon at the rate provided in rule 1.13, the Accounts Officer shall re-assign the policy in the Form P.F. 8 to the subscriber or to the subscriber and the joint assured as the case may be, and make it over to the subscriber who shall immediately on receipt of the policy moneys from the Insur-ance Company pay or repay to the Fund the whole of any amount withheld or withdrawn with interest, and in default, the provisions of sub-rule (4) or rule 1.24 applicable to a failure to assign and deliver a policy shall apply; and

(ii) if the amount assured together with the amount of any accrued bonuses is less than the whole of the amount withheld or withdrawn with interest, the Accounts Officer shall realize the amount assured together with any accrued bonuses and shall place the amount so realized to the credit of the subscriber in the Fund.

(2) Save as provided by rule 1.30 if a policy delivered to the Accounts Officer under clause (b) of sub-rule (1) of rule 1.24 matures before the subscriber quits the service the Accounts Officer shall make over the policy to the subscriber:

Provided that if the interest in the policy of the wife or wives of the subscriber, or of his wife or wives and children or any of them, as expressed on the face of the policy, expires when the policy matures, the subscriber, if the policy moneys are paid to him by the Insurance Company, shall immediately on receipt thereof pay or repay to the Fund either:-

(i) the whole of any amount withheld or withdrawn from the Fund in respect of the policy with interest thereon at the rate provided in rule 1.13; or

(ii) an amount equal to the amount assured together with any accrued bonuses; whichever is less, and, in default the provisions of sub-rule (4) of rule 1.24 applicable to a failure to assign and deliver a policy shall apply.

1.28.If the interest of the subscriber in the family pension fund ceases, in whole or part, from any cause whatsoever, the provident fund account of the subscriber shall forthwith be reimbursed by the amount of the refund secured by the subscriber from the family pension fund, which amount shall, in default of reimbursement, be deducted from the subscriber's emoluments by instalments or otherwise, as may be directed by the authority competent to grant an advance under sub-rule (1) of rule 1.14.

1.29. If the policy lapses, or is assigned, otherwise than to the Governor of the Punjab under rule 1.24, charged or encumbered the provisions of sub-rule (4) of rule 1.24 applicable to a failure to assign and deliver a policy shall apply.

1.30. If the Accounts Officer receives notice of:-

(a) an assignment (otherwise than an assignment to the Governor of the Punjab under rule 1.24); or

(b) a charge or encumbrance on; or

(c) an order of Court restraining dealings with the policy or any amount realized thereon.

The Accounts Officer shall not:-

(i) reassign or make over the policy as provided in rule 1.26; or

(ii) realize the amount assured by the policy or reassign or make over the policy as provided in rule 1.27, but shall forthwith refer the matter to Government.

1.31.Notwithstanding anything contained in these rules if the sanctioning authority is satisfied that money drawn as an advance from the fund under sub-rule (1) of rule 1.14 or withheld or withdrawn from the Fund under sub-rule (a) or (b) of rule 1.20 has been utilized for a purpose other than that for which sanction was given to the drawl, withholding or withdrawal of the money, the amount in question shall with interest at the rate provided in rule 1.13, forthwith be repaid or paid as the case may be, by the subscriber to the Fund, or in default be ordered to be recovered by deduction in one sum from the emoluments of the subscriber, even if he be on leave. If the total amount to be repaid, or paid as the case may be, be more than half the subscriber's emoluments recoveries shall be made in monthly instalments of moieties of his emoluments till the entire amount recoverable be repaid or paid as the case may be, by him.

Note -- The term 'emoluments' as used in this rule does not include subsistence grant.

Part X-Final withdrawal of accumulations in the fund.

1.32.When a subscriber quits the service, the amount standing to his credit in the Fund shall become payable to him:

Provided that a subscriber, who has been dismissed *(, removed or compulsorily retired) from the service and is subsequently reinstated in the service, shall if required to do so by Government, repay any amount paid to him from the Fund in pursuance of this rule, with interest thereon at the rate provided in rule 1.13 in the manner provided in the proviso to rule 1.33. The amount so repaid shall be credited to his account in the Fund:

Provided further that a subscriber shall on application made by him be permitted to withdraw finally the amount standing to his credit in the Fund twelve months before his retirement.

1.33.When a subscriber --

(a) has proceeded on leave preparatory to retirement, or, if he is employed in a vacation department, on leave preparatory to retirement combined with vacation; or

(b) while on leave, has been permitted to retire or been declared by a competent medical authority to be unfit for further service; or

(c) desires payment within six months before his retirement;

the amount standing to his credit in the Fund shall, upon application made by him in that behalf to the Accounts Officer, become payable to the subscriber:

Provided that the subscriber, if he returns to duty, shall if required to do so by Government, repay to the Fund, for credit to his account the whole or part of any amount paid to him from the Fund in pursuance of this rule with interest thereon at the rate provided in rule 1.13 in cash or securities, or partly in cash and

*Added vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

partly in securities by instalments or otherwise, by recovery from his emoluments or otherwise, as may be directed by the authority competent to grant an advance under sub-rule (1) of rule 1.14.

1.34.On the death of a subscriber before the amount standing to his credit has become payable (see Appendix V) or where the amount has become payable, before payment has been made:-

(i) When the subscriber leaves a family:-

(a) If a nomination made by the subscriber in accordance with the provisions of rule 1.7 in favour of a member or members of his family subsists, the amount standing to this credit in the Fund or the part thereof to which the nomination relates shall become payable to his nominee or nominees in the proportion specified in the nomination;

(b) If no such nomination in favour of a member or members of the family of the subscriber subsists, or if such nomination relates only to a part of the amount standing to his credit in the Fund, the whole amount or the part thereof to which the nomination does not relate, as the case may be, shall, notwithstanding any nomination purporting to be in favour of any person or persons other than a member or members of his family, become payable to the members of his family in equal shares.

Note:- A posthumous child of the deceased or the posthumous child of a son of the deceased who, had he been alive would have been entitled to a share of the sum at the subscriber's credit shall be treated as a member of the family provided the existence (en ventre desamere) of the posthumous child is brought to the notice of the disbursing officer.

Provided that no share shall be payable to:--

(1) sons who have attained legal majority;(2) sons of a deceased son, who have attained legal majority;(3) married daughters whose husbands are alive;(4) married daughters of a deceased son whose husbands are alive;

If there is any member of the family other than those specified in clauses (1), (2),(3) and (4) :

Provided further that the widow or widows and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the subscriber and had been exempted from the provisions of clause (1) of the first proviso;

(ii) When the subscriber leaves no family if a nomination made by him in accordance with the provisions of rule 1.7 in favour of any person or persons subsists, the amount standing to his credit in the Fund or

the part thereof to which the nomination relates, shall become payable to his nominee or nominees in the proportion specified in the nomination.

1.35.(1) When the amount standing to the credit of a subscriber in the fund becomes payable it shall be the duty of the Accounts Officer to make payment, as provided in section 4 of the Provident Funds Act 1925 (see Appendix 1).

(2) If the person to whom, under these rules any amount or policy is to be paid, assigned, or re-assigned, delivered is a lunatic, for whose estate a manager has been appointed in this behalf under the Lunacy Act, 1912, the payment or reassignment or delivery will be made to such manager and not to the lunatic.

(3) (a) If the person to whom, under these rules, any amount is to be paid is a minor of whose property a guardian has been regularly appointed, the payment of such amount shall be made to such guardian. If no such guardian has been appointed, the Accounts Officer empowered under sub-rule (1) to make the payment, may pay such amount to the mother of the minor.

Where the mother of the minor:--

(i) is not alive;(ii) was, in the life-time of the subscriber, judicially separated from him;(iii) has remarried; or(iv) is or has become disqualified or other- wise unsuitable;

the Accounts Officer may pay such amount to any suitable person nominated by the Head of Office of deceased subsc-riber in consultation with the Deputy Commissioner.

(b) Where the subscriber was a female, the Accounts Officer, in applying the above provisions, mutatis mutandis, may make payment to the father of the minor or to such other person as may be appointed a guardian.

(c) where the guardian is any person other than the mother, father, paternal grandfather, uncle, brother or sister of the minor, the guardian shall be required to execute an indemnity bond, with two sureties, indemnifying government against any claim which may subsequently be made.

(4) Any person who desires to claim payment under this rule shall send a written application in that behalf to the Accounts Officer. Payment of amounts withdrawn shall be made in Pakistan only. The persons to whom the amounts are payable shall make their own arrangements to receive payment in Pakistan.

(Explanation --When the amount, standing to the credit of a subscriber, has become payable under rule 1.32, 1.33 and 1.34 the Accounts Officer shall authorise prompt payment of that portion of the amount standing to the credit of a subscriber in regard to which there is no dispute or doubt, the balance being adjusted as soon after as may be.)

1.36.(a) If a Government servant, who is a subscriber to any other Government Provident Fund, which is a non-contributory Provident fund, is permanently transferred to pensionable service under the Punjab Government, the amount of the subscriptions, together with interest thereon, standing to his credit in such other fund at the date of transfer shall with the consent of the other government concerned, if any, be transferred to his credit in the Fund.

(b) If a Government servant, who is a subscriber to the State Railway Provident Fund or the Contributory Provident Fund (Pakistan) or a Provincial Contributory Provident Fund, is permanently transferred to pensionable service under the Punjab Government and elects or is required to earn pension in respect of such pensionable service:-

i) the amount of subscriptions, with interest thereon standing to his credit in such Contributory Provident Fund at the date of transfer shall, with the consent of the other government, if any, be transferred to his credit in the Fund;

ii) the amount of government contributions with interest thereon standing to his credit in such Contributory Provident Fund shall, with the consent of the other government, if any, be repaid to government and credited to provincial revenues; and

iii) he shall in exchange be entitled to count towards pension such part of the period during which he subscribed to such Contributory Provident Fund as the competent authority may determine.

1.37.If a subscriber to the Fund is subsequently admitted to the benefits of the Punjab Contributory Fund Rules the amount of his subscription, together with interest thereon shall be transferred to the credit of his account in the Punjab Contributory Provident Fund.

Part XI - Procedure Rules

1.38.All sums paid into the Fund under these rules shall be credited in the books of Government to an account named "The General Provident Fund". Sums of which payment has not been taken within six months after they become payable under these rules shall be transferred to "Deposits" at the end of the year and treated under the ordinary rules relating to deposits.

1.39.When paying a subscription in Pakistan either by deduction from emoluments or in cash; a subscriber shall quote the number of his account in the Fund, which

shall be communicated to him by the Accounts Officer. Any change in the number shall similarly be communicated to the subscriber by the Accounts Officer.

1.40.(1) Before the expiry of the third month of every financial year, the Accounts Officer shall send to each subscriber a statement of his account in the fund showing the opening balance as on the *(Ist July of the preceding year), the total amount credited or debited during the year, the total amount of interest credited as on the 30th June of the year and the closing balance on that date. The Accounts Officer shall attach to the statement of account an enquiry whether the subscriber;

(a) desires to make any alternation in any nomination made under rule 1.7;

(b) has acquired a family in cases where the subscriber has made no nomination in favour of a member of his family under the proviso to sub-rule (1) of rule 1.7.

(2) Subscribers should satisfy themselves as to the correctness of the annual statement, and errors, if any, should be brought to the notice of the Accounts Officer within six months from the date of receipt of the statement.

(3) Where any subscription made by a subscriber to his provident fund has not been shown or credited in the account by the Accounts Officer, such subscription shall be credited to the account of the subscriber on the basis of:-

(i) certificate of fund deduction by the Audit Officer/Treasury Officer/Distt. Accounts Officer in the case of **(government servants in Basic Pay Scales 16 & above);

(ii) certificate of fund deduction by the Drawing & Disbursing Officer in the case of *(government servants in Basic Pay Scales 1 to 15).

(4) The Accounts Officer shall, if required by a subscriber, inform the subscriber once, but not more than once, in a year of the total amount standing to his credit in the Fund at the end of the last month for which his account has been written up.

*Substituted for the words "Ist July of the year" vide notification No. FD/SRI-2-3/83 dated 02.04.1989.**Substituted for the words "Officers (National Pay Scales No. 16 and above)", vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.*Substituted for the word "Officials" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

CHAPTER II

In exercise of the powers conferred by Section 23 of the Punjab Civil Servants Act, 1974 and in supersession of the rules contained in Chapter XIV of Civil Services Rules (Punjab) Vol. II the Governor of the Punjab is pleased to make the following rules, namely:--

THE PUNJAB CONTRIBUTORY PROVIDENT FUND RULES

Part I-- General.

2.1. (a) These rules may be called the Punjab Contributory Provident Fund Rules, 1978.

(b) These shall come into force at once.

2.2. (1) In these rules, unless there is anything repugnant in the subject or context:--

(i) "Accounts Officer" means the Accountant-General, Punjab;

(ii) "Emoluments" means pay, leave salary, or subsistence grant, as defined in the Civil Services Rules (Punjab), Volume I and includes any wage so paid by Government to employees not remunerated by fixed monthly pay; and

(iii) "Family" means:-

(a) in the case of a male subscriber, the wife or wives and children of a subscriber, and the widow, or widows and children of a deceased son of the subscriber:

Provided that if a subscriber proves that his wife or wives has or have been judicially separated from him or has ceased under the customary law of the community to which he belongs to be entitled to maintenance she shall hence -forth be deemed to be no longer a member of the subscriber's family in matters to which these rules relate unless the subscriber subsequently indicates by express notification in writing to the Accounts Officer that she shall continue to be so regarded;

(b) in the case of female subscriber, the husband and children of the subscriber, and the widow or widows and children of a deceased son of the subscriber:

Provided that if a subscriber by notification in writing to the Accounts Officer expresses her desire to exclude her husband from her family , the husband shall henceforth be deemed to be no longer a member of the subscriber's family in matters to which these rules relate, unless the subscriber subsequently cancels formally in writing her notification excluding him.

(Explanation 1--"Children" means legitimate children.)

(Explanation 2-- An adopted child shall be considered to be a child only when the Accounts Officer, or if any doubt arises in the mind of the Accounts Officer, Solicitor to Punjab Government is satisfied that under the law applicable to the subscriber, adoption is legally recognized as conferring the status of a natural child.)

(iv) "Leave" means any variety of leave recognized by the Civil Services Rules (Punjab);

(v) "Fund" means the Punjab Contributory Provident Fund; and

(vi) "Year" means a financial year.

(2) Any other expression employed in these rules which is defined either in the Provident Funds Act, 1925 (XIX of 1925) (See Appendix No.1), or in the Civil services Rules (Punjab) is used in the sense therein defined.

Part II -- Constitution and Management of the Fund

2.3. The Fund shall be administered by Government and shall be maintained in rupees in Pakistan.

2.4. (1) These rules apply to every non-pensionable Government servant under the control of the Punjab Government who:-

(a) had been admitted, before these rules came into force, to the benefits of a special or contributory provident fund maintained by Government; or

(b) may be, or may have been, admitted by the competent authority to the Fund after these rules came into force:

Provided that these rules shall not apply to any such servant between whom and the Government an agreement subsists in respect of a provident Fund, other than an agreement providing for the application to him of these rules, and, in the case of an agreement so providing, these rules shall apply subject to the terms of such agreement;

Provided further that these rules shall not apply to temporary Government servants engaged for specific work or for a definite period.

(Explanation 1--A Government servant counting service for pension in any post shall not be allowed to be governed by these rules.)

(Explanation 2--A permanent Government servant whose conditions of service provide that he shall subscribe to the Punjab Contributory Provident Fund shall be held to have been admitted to the Fund.)

(2) Every servant of Government to whom these rules apply shall be a subscriber to the Fund.

(3) The balance at the credit of any servant of Government in any such Fund as is referred to in clause (a) of sub-rule (1) should, with effect from the date on which these rules came into force, be transferred to his credit in the Fund.

(4) If a Government servant admitted to the benefit of the Fund was previously a subscriber to any Government non-Contributory Provident Fund, the amount of his subscriptions in the non-Contri-butory Provident Fund, together with interest thereon, shall be transferred to his credit in the Fund.

(5) The amount standing at the credit of an employee of a local body in the Provident Fund established and maintained by the local body concerned shall on the provincialisation of his service be transferred to his credit in the Punjab Contributory Provident Fund, in the event of his being admitted to the benefits of the Fund. The balances so carried forward shall carry interest as for new subscribers.

(6) A Contract Officer appointed after 23rd December 1957 who is eligible to the benefit of the Contributory Provident Fund shall be made to subscribe to the Fund compulsorily.

Part III - Nominations

2.5. (1) A subscriber shall, as soon as may be after joining the Fund, send to the Accounts Officer a nomination conferring on one or more persons the right to receive the amount that may stand to his credit in the Fund, in the event of his death before that amount has become payable, or having become payable, has not been paid:

Provided that if at the time of making the nomination, the subscriber has a family, the nomination shall not be in favour of any person other than one or more members of his family.

(2) If a subscriber nominates more than one person under sub-rule (1), he shall specify in the nomination the amount or share payable to each of the nominees in such manner as to cover the whole of the amount that may stand to his credit in the Fund at any time.

(3) Every nomination shall be in such one of the Forms P.F.1, 1-A, 1-B, or 1-C as is appropriate in the circumstances.

(4) A subscriber may at any time cancel a nomination by sending a notice in writing to the Accounts Officer:

Provided that the subscriber shall, along with such notice send a fresh nomination made in accordance with the provisions of sub-rule (1) to (3).

(5) Without prejudice to the provisions of sub-rule (4), a subscriber shall, along with every nomination made by him under this rule, send to the Accounts Officer a contingent notice of cancellation

which shall be in such one of the Forms P.F.2 or 2-A as is appropriate in the circumstances of his case.

(6) Immediately on the occurrence of any event by reason of which the contingent notice of cancellation referred to in sub-rule (5) becomes operative and the nomination to which that notice relates consequently stands cancelled, the subscriber shall send to the Accounts Officer a fresh nomination made in accordance with the provisions of sub-rule (1)to (3).

(7) Every nomination made, and every notice of cancellation given by a subscriber shall, to the extent that it is valid, take effect on the date on which it is received by the Accounts Officer.

(8) Nothing in sub-rules (1) to (3) shall be deemed to invalidate or to require the replacement by a nomination made thereunder, of a nomination duly made before and subsisting on the date of *(promul-gation of these rules):

Provided that in respect of every such nomination, the subscriber shall as soon as may be after the said date send to the Accounts Officer a contingent notice of cancellation in such one of the Form P.F.2 or 2-A as is appropriate in the circumstances:

Provided that a nomination made under this sub-rule shall be deemed to have been duly made in accordance with these rules only for so long as the subscriber has no family.

(9) If a subscriber at any time acquires a family, he shall send to the Accounts Officer a nomination as provided in sub-rule (2) and, if he has under sub-rule (3) nominated any person other than a member of his family, he shall formally cancel the previous nomination.

(10) A subscriber may be in his nomination distribute the amount that may stand to his credit in the Fund amongst his nominees at his own discretion.

(11) A nomination may be cancelled by a subscriber provided that it is replaced at the same time by any other nomination which is permitted to be made under this Rule.

(12) A nomination shall take effect to the extent that it is valid on the date on which it is received by the Accounts Officer.

(13) On the death of a nominee a subscriber shall make a fresh nomination.

PART IV -- Subscriber's Account

*Substituted for the words "this notification" vide notification No. FD/SRI2-3/83 (Prov) dated 02.04.1989.

2.6. An Account shall be opened in the name of each subscriber, in which shall be credited:-

i) the subscriber's subscription;ii) contribution made under rule 2.11 by Government to his account;iii) interest as provided by rule 2.12 on subscriptions; and iv) interest, as provided by rule 2.12 on contributions.

PART V -- Conditions and rates of subscriptions

2.7. (1) Every subscriber shall subscribe monthly to the Fund when on duty or on foreign service.

(2) A subscriber may, at his option, not subscribe during leave.

(3) the subscriber shall intimate his election not to subscribe during leave in the following manner:-

a) If he is a Government servant who draws his own pay bills, by making no deduction on account of subscription in his first pay bill drawn after proceeding on leave;

b) if he is not a Government servant who draws his own pay bill, by written communication to the head of his office before he proceeds on leave.

Failure to make due and timely intimation shall be deemed to constitute an election to subscribe.

The option of a subscriber intimated under this sub-rule shall be final.

Note:- See also explanation below rule 1.9 of Punjab General Provident Fund Rules.

2.8. (1) The amount of subscription shall be fixed by the subscriber himself, subject to the following conditions :-

(a) It shall be expressed in whole rupees;

(b) It may be any sum, so expressed, not less than 8-1/3 per cent of his emoluments.

(2) For purpose of sub-rule (1) the emoluments of a subscriber shall be--

(a) In the case of a subscriber who was in Government service on the 30th June of the preceding year, the emoluments to which he was entitled on that date; provided as follows :-

i) if the subscriber was on leave on the said date and elected not to subscribe during such leave or was under suspension on the said date, his emoluments

shall be the emoluments to which he was entitled on the first day after his return to duty;

ii) if the subscriber was on deputation out of Pakistan on the said date or was on leave on the said date and continues to be on leave, his emoluments shall be the emoluments to which he would have been entitled had he been on duty in Pakistan;

iii) if the subscriber joined the Fund for the first time on a day subsequent to the said date, his emoluments shall be the emoluments to which he was entitled on such subsequent date.

(b) In the case of a subscriber who was not in Government service on the 30th June of the preceding year, the emoluments to which he was entitled on the first day of his service or, if he joined the Fund for the first time on a date subsequent to the first day of his service the emoluments to which he was entitled on such subsequent date:

Provided that if the emoluments of the subscriber are of fluctuating nature, they shall be calculated in such manner as the competent authority may direct.

(3) The subscriber shall intimate the fixation of the amount of his monthly subscription in each year in the following manner :-

(a) if he was on duty on the 30th June of the preceding year by the deduction which he makes in this behalf from his pay bill for that month;

(b) if he was on leave on the 30th June of the preceding year and elected not to subscribe during such leave; or was under suspension on that date, by the deduction which he makes in this behalf from his first pay bill after his return to duty;

(c) if he entered Government service for the first time during the year, or joins the Fund for the first time by the deduction which he makes in this behalf, from his pay bill for the month during which he joins the Fund;

(d) if he was on leave on the 30th June of the preceding year, and continues to be on leave and has elected to subscribe during such leave, by the deduction which he causes to be made in this behalf from his salary bill for that month;

(e) if he was on foreign service on the 30th June of the preceding year, by the amount credited by him into the treasury on account of subscription for the month of July in the current year;

(f) if his emoluments are of the nature referred to in the proviso to sub-rule (2), in such manner as the competent authority may direct.

(4) The amount of subscription so fixed shall remain unchanged throughout the year:

Provided that if a subscriber is on duty for a part of a month and on leave for the remainder of that month, and if he has elected not to subscriber during leave, the amount of the subscription payable shall be proportionate to the number of days spent on duty in the month.

Note -*(See also sub-rule I below rule 1.10 of Punjab General Provident Fund Rules.)

**(5)The amount of subscription originally fixed by a subscriber is not to be varied during the course of the year on account of any increase or decrease in his rate of pay which may ultimately be found to be due in respect of the 30th June preceding.

2.9. When a subscriber is transferred to foreign service or sent on deputation out of Pakistan he shall remain subject to the rules of the Fund in the same manner as if he were not so transferred or sent on deputation.

Part VI - Realisation of subscriptions

2.10. (1) When emoluments are drawn @(from a government treasury in Pakistan or through a Pakistan Embassy abroad), recovery of subscriptions and of the principal and interest of advances shall be made from the emoluments themselves.

(2) When emoluments are drawn from any other source, the subscriber shall forward his dues monthly to the Accounts Officer.

Part VII - Contribution by Government

2.11.(1) Government shall, with effect from the 30th June of each year, make a contribution to the account of each subscriber:

Provided that if a subscriber quits the service or dies during a year, contribution shall be credited to his account for the period between the close of the preceding year and the date of the casualty.

(2) The contribution shall be such percentage of the subscriber's emoluments drawn on duty during the year or the period, as the case may be, as has been or may be prescribed by the competent authority by general or special order.

*Deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.**Added vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.@Substituted for the words "in Pakistan or abroad" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

[Explanation 1-The contribution to be paid by Government to the account of a subscriber admitted to the Fund, shall, be fixed at 8-1/3 per cent (1/12th) of the subscriber's emoluments.]

[Explanation 2-In the case of an officer transferred from service under a private body to service under Government or from one Government department to another, the Government contribution should where there is no provision to the contrary in the Contributory Provident Fund Rules of the officer concerned, be based on the pay which he would have drawn but for his transfer and not on the pay drawn by him from time to time after transfer.]

(3) If a subscriber is on deputation out of Pakistan, the emolumentswhich he would have drawn had he been on duty in Pakistan shall, for the purpose of this rule, be deemed to be emoluments drawn on duty.

(4) Should a subscriber elect to subscriber during leave, his leave salary shall, for the purposes of this rule, be deemed to be emoluments drawn on duty unless otherwise directed by the competent authority.

(5) The amount of any contribution payable in respect of a period of foreign service shall, unless it is recovered from the foreign employer, be recovered by government from the subscriber.

(6) The amount of contribution payable shall be rounded to the nearest whole rupee (50 paisas counting as the next higher rupee).

Part VIII - Interest

2.12.(1) Government shall pay to the credit of the account of a subscriber interest, at such rate as the competent authority may from time to time prescribe for the payment of interest on subscriptions to the General Provident Fund, on the amount at his credit in the fund.

(2) Interest shall be credited with effect from the 30th June of each year in the following manner:-

(i) on the amount at the credit of the subscriber on the 30th June of the preceding year, less any sums withdrawn during the current year - interest for twelve months;

(ii) on sums withdrawn during the current year - interest from the 1st July of the current year up to the last day of the month preceding the month of withdrawal;

(iii) on all sums credited to the subscriber's account after the 30th June of the preceding year - interest from the date of deposit up to the 30th June of the current year;

(iv) the total amount of interest shall be rounded to the nearest rupee in the manner provided in sub-rule (2) of rule 2.11.

Provided that when the amount standing at the credit of a subscriber becomes payable, interest shall thereupon be credited under this sub-rule in respect only of the period from the beginning of the current year or from the date of deposit as the case may be up to the date on which the amount standing at the credit of the subscriber became payable.

(3) For the purpose of this rule the date of deposit shall, in the case of recoveries from emoluments, be deemed to be the first day of the month in which they are recovered and in the case of amounts forwarded by the subscriber shall be deemed to be the first day of the month of receipt, if they are received by the Accounts Officer before the fifth day of that month, or if they are received on or after the fifth day of that month, the first day of the next succeeding month.

(4) In addition to any amount to be paid under rule 2.29 interest thereon up to the end of the month preceding that in which payment is made or up to the end of the six months after the month in which such amount became payable whichever of these periods be less, shall be payable to the person to whom such amount is to be paid:

Provided that no interest shall be paid in respect of any period after the date which the Accounts Officer has intimated to that person or his agent as the date on which he is prepared to make payment in cash or if he pays by cheque after the date on which the cheque in that person's favour is put in the post.

(5) Interest shall not be credited to the account of a Muslim subscriber if he informs the Accounts Officer that he does not wish to receive it; but if he subsequently asks for interest it shall be credited with effect from the 1st July of the year in which he asks for it.

(Explanation -- When a subscriber intimates in writing his intention to forego interest already accrued on his deposits in the Provident Fund, the interest should be withheld and credited to government revenues.

The interest already credited to the subscriber's account in such cases should be re-adjusted by debit to his Account by contra-credit to the head *("60000--Transfer Payments--61000--Interest--61600--Other Payments" or "1100000--Income from Property and Enterprizes--1130000--Interest --1139800--Others") according as the amount of interest was originally credited to the subscriber's account during the current year or previous years.

(6) The interest on amount which under sub-rule (3) of rule 2.18 or sub-rule (4) of rule 2.20 or sub-rule (1) of rule 2.21 or sub-rule (1) or sub-rule (2) of rule 2.22 or rule 2.25 or rule 2.26 are replaced at the

*Substituted for the words "22-Interest" or "XX-Interest" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

credit of the subscriber in the Fund, shall be calculated at such rates as may be successively prescribed under sub-rule (1) of this rule and so far as may be in the manner described in this rule.

(Explanation -- The provisions of Explanations 1 and 2 below rule 1.13 of Punjab General Provident Fund Rules apply mutatis mutandis in respect of subscriptions to the Punjab Contributory Provident Fund.)

Part IX -- Advances from the Fund

2.13.(1) A temporary advance may be granted to a subscriber from the amount standing to his credit in the Fund at the discretion of the authority, specified in sub-rule (2),subject to the following conditions:-

(a) No advance shall be granted unless the sanctioning authority is satisfied that the applicant's pecuniary circumstances justify it, and that it will be expended on the following object or objects and not otherwise:-

i) To pay expenses incurred in connection with prolonged illness of the applicant or applicant's spouse or any person actually dependent upon the applicant;

ii) to pay for the overseas passage for reasons of health or education of the applicant or any person actually dependent on him;

iii) to pay obligatory expenses on a scale appropriate to the applicant's status in connection with the marriages, funerals or ceremonies which by his religion it is incumbent on him to perform;

iv) to purchase a house or to construct one, for the occupation of the subscriber himself or his family, on a piece of land owned by the subscriber, or to make additions to or alterations in an existing house owned by the subscriber, whether or not constructed or purchased with a house building advance; and

v) to meet other expenditure which is considered by the sanctioning authority to be essential and unavoidable.

(Explanation I--A temporary advance may be granted to the subscriber for the performance of Haj.)

(Explanation II -- In cases falling under item (i) above, advances may be granted by the sanctioning authority to pay debts incurred, provided an application is made within a reasonable time after the event to which it relates. What is a reasonable time will be determined on the merits of case.

Advances to pay the debts incurred in cases falling under item (ii) and (iii) require the sanction of Government.)

(b) An advance other than that covered by clause (a) (iv) shall not, except for special reasons to be recorded in writing by the sanctioning authority, exceed three months pay and shall in no case exceed the amount of subscriptions and interest thereon standing to the credit of the subscriber in the Fund.

(c) An advance shall not, except for special reasons to be recorded in writing by the sanctioning authority, be granted until at least twelve months after the final repayment of all previous advances together with interest thereon, unless the amount already advanced does not exceed two thirds of the amount admissible under clause(b):

Provided that the above conditions shall not be relaxed in the case of advances falling under clause (a) (v) above.

(d) The sanctioning authority shall record in writing its reasons for granting the advance:

Provided that if the reason is of a confidential nature, it may be communicated to the Accounts Officer personally and/or confidentially.

(e) An advance under sub-clause (iv) of clause (a) shall be subject to the following special conditions:--

i) The advance shall in no case exceed twenty four month's pay of the subscriber or eighty per cent of the amount at the credit of the subscriber in the Fund, whichever is less;

*ia) Advance for the purchase of a house shall be drawn only after an agreement is executed between the subscriber and the Governor in Form P.F. 12.

ii) Advance granted for construction of a house shall be paid in two equated instalments;

**iia) First instalment of the advance for construction of a house shall be drawn only after an agreement is executed between the subscriber and the Governor in Form P.F.13.

iii) If the first instalment is not utilized for the purpose of construction of the house within eight months of its drawl, it shall be refunded, unless the sanctioning authority extends this period;

*Added vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.**Added vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

iv) For the purpose of drawl of the second instalment, the subscriber shall be required to give under his hand a certificate to the effect that he has actually utilized the first instalment on the construction of the house;

v) The subscriber shall not dispose of the house purchased or constructed with an advance from the Fund until the advance has been repaid or the subscriber retires from Government service; and

vi) Recovery shall be made at the rate of seven per cent of the subscriber's pay commencing from the fourth issue of pay after the first instalment of the advance is drawn.

Note -- In case a subscriber also draws or has drawn a house building advance from the employer, the recovery on account of the advance from the Fund shall commence immediately after the advance from the employer for building a house has been fully repaid with interest accrued thereon.

(2) The authority competent to grant an advance:-

(a) (i) exceeding three month's pay; or

(ii) within twelve months of the final repayment of all previous advances together with interest thereon,

shall be the authority competent to dismiss the subscriber; or in the case of a subscriber appointed by the Federal Government, the Punjab Government;

(b) In any case not specified in clause (a) shall be the authority competent to grant an advance of pay on transfer under rule 10.25 (a) of the Punjab Financial Rules, Volume 1.

(Explanation -- An authority competent to sanction an advance of pay for himself on transfer cannot sanction an advance for himself under sub-rule 2(b). The authority competent to sanction an advance in such case will be the next higher administrative authority.)

2.14.(1) An advance shall be recovered form the subscriber in such number of equal monthly instalments as the sanctioning authority may direct; but such number shall not be less than twelve unless the subscriber so elects, or in any case more than *(thirty six). A subscriber may, at his option, make re- payment in a smaller number of instalments than that prescribed. Each instalment shall be a number of whole rupees, the amount of the advance being raised or reduced, if necessary, to admit of the fixation of such instalments.

*Substituted for the words "twenty four" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

(2) Recovery shall be made in the manner provided in rule 2.10 for the realization of subscriptions and shall commence on the first occasion after the advance is made on which the subscriber draws emoluments other than leave salary or subsistence grant, for a full month. Recovery shall not be made, except with the subscriber's consent while he is on leave or in receipt of subsistence grant, and may be postponed by the sanctioning authority during the recovery of an advance of pay granted to the subscriber.

(Explanation --For the purpose of recovery of an advance under this rule vacation combined with leave shall be treated as leave.)

(3) If more than one advance has been made to a subscriber, each advance shall be treated separately for the purpose of recovery.

(4) (a) After the principal of the advance has been fully repaid, interest shall be paid thereon at the rate of one-fifth per cent of the principal for each month or broken portion of a month during the period between the drawl and complete re-payment of the principal:

Provided that Muslim subscribers whose deposits in the Fund carry no interest shall not be required to pay into the Fund any additional instalments on account of interest on advances granted to them from the Fund.

(b) Interest shall ordinarily be recovered in one instalment in the month after complete re- payment of the principal; but if the period referred to in sub-rule 4(a) exceeds twenty months, interest may, if the subscriber so desires, be recovered in two equal monthly instalments. The method of recovery shall be that provided in sub-rule(2). Payments shall be rounded to the nearest rupee in the manner provided in sub-rule (6) of rule 2.11.

(5) If an advance has been granted to a subscriber and drawn by him and the advance is subsequently disallowed before repayment is completed, the whole or balance of the amount withdrawn, shall, with interest at the rate provided in rule 2.12 forthwith be repaid by the subscriber to the Fund, or in default, be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber by instalments or otherwise, as may be directed by the authority laid down in clause (a) of sub-rule (2) of rule 2.13:

Provided that Muslim subscribers whose deposits in the Fund carry no interest shall not be required to pay any interest.

(6) Recoveries made under this rule shall be credited, as they are made, to the account of the subscriber in the Fund.

Part X -- Payments towards insurance policies and family pension funds

2.15.Subject to the conditions contained in rule 2.16 to 2.22--

(1) (i) subscriptions to a family Pension fund approved in this behalf by the competent authority;

(ii) payments towards an insurance policy, may, at the option of a subscriber, be substituted for the whole or part of subscriptions to the Fund.

(2) the amount of subscriptions with interest thereon standing to the credit of a subscriber in the Fund may be withdrawn to meet-

i) payments towards an insurance policy;

ii) purchase of a single payment insurance policy;

iii) payment of a single premium or subscriptions to a family fund approved in this behalf by the competent authority:

Provided that no amount shall be withdrawn (i) before the details of the proposed policy have been submitted to the Accounts Officer and accepted by him as suitable, or (ii) to meet any payment or purchase made or effected more than twelve months before the withdrawal; or (iii)in excess of the amount required to meet a premium or subscription actually due for payment within six months of the date of withdrawal:

Provided further that payments towards an educational endowment policy may not be substituted for subscriptions to the Fund and that no amounts may be withdrawn to meet any payment or purchase in respect of such a policy if that policy is due for payment in whole or part before the subscriber's age of normal superannuation.

(3) Any amount withdrawn under sub-rule (2) (b) shall be paid in whole rupees only rounded to the nearest rupee in the manner provided in the last proviso to rule 1.20.

2.16.(1) If the total amount of any subscriptions or payments substituted under sub-rule (1) of rule 2.15 is less than the amount of the minimum subscription payable to the Fund under rule 2.8, the difference shall be rounded off to the nearest rupee in the manner provided in sub-rule (6) of rule 2.11 and paid by the subscriber as a subscription to the Fund.

(2) If the subscriber withdraws any amount standing to his credit in the Fund for any of the purposes specified in sub-rule (2) of rule 2.15, he shall, subject to his option under sub-rule (1) of that rule, continue to pay to the Fund the subscription payable under rule 2.8.

2.17.(1) A subscriber who desires to substitute a subscription or payment under sub-rule(1) of rule 2.15 may reduce his subscription to the Fund accordingly:

Provided that the subscriber shall-

(a) intimate to the Accounts Officer on his pay bill or by letter the fact of, and reason for the reduction;

(b) send to the Accounts Officer, within such period as the Accounts Officer may require receipts or certified copies of receipts in order to satisfy the Account Officer, that the amount by which the subscription has been reduced was duly applied for the purposes specified in sub-rule (1) of rule 2.15.

(2) A subscriber who desires to withdraw any amount under sub-rule (2) of rule 2.15 shall--

(a) intimate the reason for the withdrawal to the Accounts Officer by letter;

(b) make arrangements with the Accounts Officer for the withdrawal; and

(c) send to the Accounts Officer, within such period as the Accounts Officer may require receipts or certified copies of receipts in order to satisfy the Accounts Officer that the amount withdrawn was duly applied for the purposes specified in sub-rule (2) of rule 2.15.

(3) The Accounts Officer shall order the recovery of any amount by which subscriptions have been reduced, or any amount withdrawn, in respect of which he has not been satisfied in the manner required by clause (b) of sub-rule (1) and clause (c) of sub-rule(2), with interest thereon at the rate provided in rule 2.12, from the emoluments of the subscriber and place it to the credit of the subscriber in the Fund.

2.18.(1) Government will not make any payments on behalf of subscribers to insurance companies, nor take steps to keep a policy alive.

(2) It is immaterial what form the policy takes, provided that it shall be one effected by the subscriber himself on his own life, and shall (unless it is a policy expressed on the face of it to be for the benefit of his wife or wives, or of his wife or wives and children, or any or them) be such as may be legally assigned by the subscriber himself to the Governor of the Punjab.

(Explanation 1--A policy on the joint lives of the subscriber and his wife or wives shall be deemed to be a policy on the life of the subscriber himself for the purpose of this sub-rule.)

(Explanation 2--A policy which has been assigned to the subscriber's wife or wives shall not be accepted unless either the policy is first re-assigned to the subscriber or the subscriber and his wife or wives join in an appropriate assignment.)

(3) The policy may not be effected for the benefit of any beneficiary other than the wife or wives of the subscriber or his wife or wives and children or any of them.

2.19 (1) The policy, within three months after the first withholding of a subscription or withdrawal from the Fund in respect of the policy, or in the case of an insurance company whose headquarters are outside Pakistan within such further period as the Accounts Officer, if he is satisfied by the production of the completion certificate (interim receipt) may fix, shall--

(a) unless it is a policy expressed on the face of it to be for the benefit of the wife or wives of the subscriber or of his wife or wives and children or any of them, be assigned to the Governor of the Punjab, as security for the payment of any sum which may become payable to the Fund under rule 2.21 and 2.22 and delivered to the Accounts Officer, the assignment being made by endorsement on the policy in Form P.F. 3 or Form P.F. 4 or Form P.F. 5 or Form P.F. 6 according as the policy is on the life of the subscriber or on the joint lives of the subscriber and his wife or wives, or the policy has been assigned to the subscriber's wife or wives or where a subscriber to the General Provident Fund who has effected an insurance policy under the rules of that Fund is admitted to the Punjab Contributory Provident Fund;

(b) if it is a policy expressed on the face of it to be for the benefit of the wife or wives of the subscriber, or of his wife or wives and children, or any of them, be delivered to the Accounts Officer.

(2) The Accounts Officer shall satisfy himself by reference to the insurance company where possible, that no prior assignment of the policy exists.

(3) Once a policy has been accepted by an Accounts Officer for the purpose of being financed from the Fund, the terms of the policy shall not be altered nor shall the policy be exchanged for another policy without the prior consent of the Accounts Officer to whom details of the alteration or of the new policy shall be furnished.

Note-The provisions of Explanation 1 to 5 under rule 1.24 (3) of the Punjab General Provident Fund Rules apply mutatis mutandis here also.

(4) If the policy is not assigned and delivered, or delivered, within the said period of three months or such further period as the Accounts Officer may under sub-rule (1) have fixed, any amount withheld or withdrawn from the Fund in respect of the policy shall, with interest thereon at the rate provided in rule 2.12, forthwith be paid or repaid, as the case may be, by the subscriber to the Fund or in default be

ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber, by instalments, or otherwise, as may be directed by one of the authorities laid down in clause (a) of sub-rule (2) of rule 2.13.

(5) Notice of assignment of the policy shall be given by the subscriber to the insurance company, and the acknowledgment of the notice by the insurance company shall be sent to the Accounts Officer within three months of the date of assignment.

(Explanation 1-- A subscriber who is required to assign his policy to the Governor of the Punjab in accordance with clause (a) of sub-rule (1) may execute the prescribed form of assignment on the policy itself either in his own handwriting or in type or alternatively paste on the blank space provided for the purpose on the policy a typed or printed slip containing the endorsement. A typed or printed endorsement must be duly signed and if pasted on the policy initialed across all four margins.

(Explanation 2-- Subscribers' are advised to send notice of the assignment to the insurance company in duplicate. The policy itself, bearing the assignment endorsed thereon, need not be sent to the company, as insurance companies do not ordinarily require the production of the original instruments affecting a policy holder's title until the policy becomes a claim.

(Explanation 3-- See also explanation No. 2 under rule 1.24 (5), of the Punjab General Provident Fund Rules.

2.20.The subscriber shall not during the currency of the policy draw any bonus the drawl of which during such currency is optional under the terms of the policy, and the amount of any bonus which under the terms of the policy the subscriber has no option to refrain from drawing during its currency shall be paid forthwith into the Fund by the subscriber or in default recovered by deduction from his emoluments by instalments or otherwise as the Governor may direct.

2.21.(1) Save as provided by sub-rule (3) of rule 2.23 when the subscriber-

(a) quits the service; or

(b) has proceeded on leave preparatory to retirement and applies to the Accounts Officer for re-assignment or return of the policy; or

(c) while on leave, has been permitted to retire or declared by competent medical authority to be unfit for further service and applies to the Accounts Officer for re-assignment or return of the policy; or

(d) pays or repays to the Fund the whole of any amount withheld or withdrawn from the Fund for any of the purpose mentioned in clause (ii) of sub-rule (1) of rule 2.15 and

clauses (i) and (ii) of sub-rule (2) of rule 2.15 with interestthereon at the rate provided in rule 2.12.

the Accounts Officer shall--

(i) if the policy has been assigned to the Governor of the Punjab under rule 2.19, re-assign the policy in Part I of Form P.F. 7 to the subscriber or the subscriber and the joint assured as the case may be within one month from the date of application of the subscriber and make it over to the subscriber, together with the signed notice of the re-assignment addressed to the insurance company;

(ii) if the policy has been delivered to him under clause (b) of sub-rule (1) of rule 2.19 make over the policy to the subscriber:

Provided that, if the subscriber, after proceeding on leave preparatory to retirement or after being, while on leave, permitted to retire or declared by competent medical authority to be unfit for further service, returns to duty, any policy so re-assigned or made over shall, if it has not matured or been assigned or charged or encumbered in any way, be again assigned to the Governor of the Punjab and delivered to the Accounts Officer, or again be delivered to the Accounts Officer, as the case may be, in the manner provided in rule 2.19, and thereupon the provisions of these rules shall so far as may be, again apply in respect of the policy:

Provided further that, if the policy has matured or been assigned or charged or encumbered in any way, the provisions of sub-rule (4) of rule 2.19 applicable to a failure to assign and deliver a policy shall apply.

(2) Save as provided in sub-rule (3) of rule 2.23 when the subscriber dies before quitting the service, the Accounts Officer shall:-

(i) If the policy has been assigned to the Governor of the Punjab under rule 2.19 re-assign the policy in Part II of Form P.F. 7 to such person or persons as may be legally entitled to receive it, and shall make over the policy to such person or persons together with a signed notice of the re-assignment addressed to the insurance company;

(ii) if the policy has been delivered to him under clause (b) of sub-rule (1) of rule 2.19 make over the policy to the beneficiary, if any, or, if there is no beneficiary, to such person or persons as may be legally entitled to receive it.

2.22.(1) If a policy assigned to the Governor of the Punjab under rule 2.19 matures before the subscriber quits service, or if a policy on the joint lives of a subscribe and his wife or wives' assigned under the said rule, falls due for payment by reason of the wife's/ wives' death, the Accounts Officer shall, save as provided in sub-rule (3) of rule 2.23 proceed as follows:--

(i) if the amount assured together with the amount of any accrued bonuses is greater than the whole of the amount withheld or withdrawn from the fund in respect of the policy with interest thereon at the rate provided in rule 2.12, the Accounts Officer shall re-assign the policy in Form P.F. 8 to the subscriber or to the subscriber and the joint assured as the case may be, and make it over to the subscriber, who shall pay or repay to the fund the whole of any amount withheld or withdrawn with interest, and in default the provisions of sub-rule, (4) of rule 2.19 applicable to a failure to assign and deliver a policy shall apply;

(ii) if the amount assured together with the amount of any accrued bonuses is less than the whole of the amount withheld or withdrawn with interest, the Accounts Officer shall realize the amount assured together with any accrued bonuses and shall place the amount so realized to the credit of the subscriber in the Fund.

(2) Save as provided in sub-rule (3) of rule 2.23 if a policy delivered to the Accounts Officer under clause (b) of sub-rule (1) of rule 2.19 matures before the subscriber quits the service, the Accounts Officer shall make over the policy to the subscriber:

Provided that if the interest in the policy of the wife or wives of the subscriber, or of his wife or wives and children or any or them, as expressed on the face of the policy, expires when the policy matures, the subscriber if the policy moneys are paid to him by the insurance company, shall immediately on receipt thereof, pay or repay to the Fund either:-

(i) the whole of any amount withheld or withdrawn from the Fund in respect of the policy with interest at the rate provided in rule 2.12; or

(ii) an amount equal to the amount assured together with any accrued bonuses, whichever is less, and, in default, the provisions of sub-rule (4) of rule 2.19 applicable to a failure to assign and deliver a policy shall apply.

2.23.(1) If the interest of the subscriber in the family pension fund ceases in whole or in part from any cause whatsoever, the provident fund account of the subscriber shall forthwith be reimbursed by the amount of the refund, if any, secured by the subscriber from the family pension fund, which amount shall, in default of reimburs-ement be deducted from the subscriber's emoluments by instalments or otherwise as Government may direct.

(2) If the policy lapses or becomes assigned otherwise than to the Governor of the Punjab under rule 2.19, charged or encumbered, the provisions of sub-rule (4) of rule 2.19 applicable to a failure to assign and deliver a policy shall apply.

(3) If the Accounts Officer receives notice of --

(a) an assignment (other than an assignment to the Governor of the Punjab under rule 2.19); or

(b) a charge or encumbrance on ; or

(c) an order of a Court restraining dealings with the policy or any amount realized thereon;

the Accounts Officer shall not --

(i) re-assign or make over the policy as provided in rule 2.21; or

(ii) realize the amount assured by the policy or re-assign or make over the policy as provided in rule 2.22 but shall forthwith refer the matter to the Government.

2.24. Notwithstanding anything contained in these rules, if the sanctioning authority is satisfied that money drawn as an advance from the Fund under sub-rule (1) of rule 2.13 or withheld or withdrawn from the Fund under sub-rule (1) or (2) of rule 2.15 has been utilized for a purpose other than that for which sanction was given to the drawl, withholding or withdrawal of the money, the amount in question shall, with interest at the rate provided in rule 2.12, forthwith be repaid or paid, as the case may be, by the subscriber to the Fund, or in default be ordered to be recovered by deduction in one sum from the emoluments of the subscriber, even if he be on leave. If the total amount to be repaid or paid, as the case may be, be more than half the subscriber's emoluments recoveries shall be made in monthly instalments of moieties of his emoluments, till the entire amount recoverable be repaid or paid, as the case may be, by him.

Note-The term 'emoluments' as used in this rule does not include subsistence grant.

Part XI- circumstances in which Accumulations are payable

2.25.When a subscriber quits the service, the amount standing to his credit in the Fund shall, subject to any deduction under rule 2.28 become payable to him:

Provided that a subscriber who has been dismissed *(, removed or compulsorily retired) from the service and is subsequently reinstated in the service, shall, if required to do so by Government , repay any amount paid to him from the Fund in pursuance of this rule, with interest thereon at the rate provided in rule 2.12 in the manner provided in the proviso to rule 2.27.The amount so repaid shall be credited to his account in the Fund, the part of which represents his subscriptions and interest thereon, and the part which represents the Government contribution with interest thereon, being accounted for in the manner provided in rule 2.6:

*Added vide notification No. FD/SRI-2-3-/83 (Prov) dated 02.04.1989.

Provided further that a subscriber shall on application made by him be permitted to withdraw finally the amount standing to his credit in the fund six months before his retirement.

2.26.when a subscriber-

(a) has proceeded on leave preparatory to retirement or if he is employed in a vacation department, on leave preparatory to retirement combined with the vacation; or

(b) While on leave, has been permitted to retire or, declared by a competent medical authority to be unfit for further service; or

(c) desires payment within six months before his retirement,

the amount of subscriptions and interest thereon standing to his credit in the Fund shall, upon application made by him in that behalf to the Accounts Officer, become pay- able to the subscriber:

Provided that the subscriber, if he returns to duty, shall if required to do so by government, repay to the Fund, for credit to his account the whole or part of any amount paid to him from the Fund in pursuance of this rule, with interestthereon at the rate provided in rule 2.12 in cash or securities, or partly in cash and partly in securities, by instalments or otherwise, by recovery from his emoluments or otherwise, as government may direct.

2.27.Subject to any deduction under rule 2.28, on the death of a subscriber before the amount standing to his credit has become payable, or when the amount has become payable, before payment has been made-

(1) When the subscriber leaves a family-

(a) if a nomination made by the subscriber in accordance with the provisions of rule 2.5 in favour of a member or members of his family subsists, the amount standing to his credit in the Fund or the part thereof to which the nomination relates, shall become payable to his nominee or nominees in the proportion specified in the nomination;

(b) if no such nomination in favour of a member or members of the family of the subscriber subsists, or if nomination relates, only to a part of the amount standing to his credit in the Fund, the whole amount or the part thereof to which the nomination does not relate, as the case may be, shall, notwithstanding any nomination purporting to be in favour of any person or persons other than a member or members of his family, become payable to the members of his family in equal shares:

Provided that no share shall be payable to-

i) sons who have attained legal majority;

ii) sons of a deceased son who have attained legal majority;

iii) married daughters whose husbands are alive;

iv) married daughters of a deceased son whose husbands are alive;

if there is any member of the family other than those specified in clauses (i), (ii), (iii) & (iv) .

Provided also that the widow or widows and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the subscriber and had been exempted from the provisions of clause (i) of the first proviso.

(Explanation --Any sum payable under these rules to a member of the family of a subscriber vests in such member under subsection (2) of section 3 of the Provident Funds Act, 1925 (See Appendix 1).

(2) When the subscriber leaves no family, if a nomination made by him in accordance with the provisions of rule 2.5 in favour of any person or persons subsists, the amount standing to his credit in the Fund or the part thereof to which the nomination relates, shall become payable to his nominee or nominees in the proportion specified in the nomination.

(Explanation 1-- When a nominee is a dependent of the subscriber as defined in clause (c) of section 2 of the Provident Funds Act, 1925, the amount vests in such nominee under sub-section (2) of section 3 of the Act.)

(Explanation 2-- When the subscriber leaves no family and no nomination made by him in accordance with the provisions of rule 2.5 subsists, or if such nomination relates only to part of the amount standing to his credit in the Fund , the relevant provisions of clause (b) and of sub-clause (ii) of clause (e) of sub-section (1) of section 4 of the Provident Funds Act, 1925, are applicable to the whole amount or the part thereof to which the nomination does not relate.)

PART XII -- Deductions.

2.28.Subject to the condition that no deduction may be made which reduces the credit by more than the amount of any contribution by government with interestthereon credited under rules 2.11 and 2.12, before the amount standing to the credit of a subscriber in the Fund is paid out of the Fund, the Government may direct the deduction therefrom and payment to itself of--

(a) any amount, if a subscriber has been dismissed from the service for grave misconduct:

Provided that, if the order of dismissal is subsequently cancelled, the amount so deducted shall, on his reinstatement in the service, be replaced at his credit in the Fund;

(b) any amount, if a subscriber resigns his employment under Government within five years of the commencement thereof , otherwise than by reason of superannuation or a declaration by a competent medical authority that he is unfit for further service;

(c) any amount due under a liability incurred by the subscriber to government.

Part XIII -- Payment

2.29.(1) When the amount standing to the credit of a subscriber in the Fund, or the balance thereof after any deduction under rule 2.28, becomes payable, it shall be the duty of the Accounts Officer, after satisfying himself, when no such deduction has been directed under that rule, that no deduction is to be made, to make payment as provided in section 4 of the Provident Funds Act, 1925.

(2) If the person to whom, under these rules, any amount or policy is to be paid , assigned, re-assigned or delivered is a lunatic for whose estate a manager has been appointed in this behalf under the Lunacy Act, 1912 the payment or re-assignment or delivery will be made to such manager, and not to the lunatic.

(3) If the person to whom under these rules any amount is to be paid is a minor, of whose property a guardian has been regularly appointed , the payment of such amount shall be made to such guardian. If no such guardian has been appointed, the Accounts Officer empowered under sub-rule (1) to make the payment, may pay such amount to the mother of the minor. Where the mother of the minor-

(i) is not alive;

(ii) was in the life-time of the subscriber, judicially separated from him;

(iii) has remarried; or

(iv) is or has become disqualified or otherwise unsuitable, the Accounts Officer may pay such amount to any suitable person nominated by the Head of Office of the deceased subscriber in consultation with the district authorities.

(b) Where the subscriber was a female, the Accounts Officer, in applying the above provisions mutatis mutandis, may make payment

to the father of the minor, or to such other person as may be appointed a guardian.

(c) Where the guardian is any person other than the mother, father, paternal grand-father, uncle, brother or sister of the minor, the guardian shall be required to execute an indemnity bond, with two sureties, indemnifying government against any claim which may subsequently be made.

(4) Any person who desires to claim payment under this rule shall send a written application in that behalf to the Accounts Officer. Payment of amounts withdrawn shall be made in Pakistan only. The persons to whom the amounts are payable shall make their own arrangements to receive payment in Pakistan.

Note- When the amount standing to the credit of a subscriber has become payable under rules 2.26, 2.27 or 2.28, the Accounts Officer shall authorise prompt payment of that portion of the amount standing to the credit of a subscriber in regard to which there is no dispute or doubt, the balance being adjusted as soon after as may be.

Part XIV -- Pensionable service.

2.30.(1) If a subscriber is permanently transferred to pensionable service he shall, at his option, be entitled:-

(a) to continue to subscribe to the Fund, in which case he shall not be entitled to any pension; or

(b) to earn pension in respect of such pensionable service, in which case, with effect from the date of his permanent transfer:-

i) he shall cease to subscribe to the Fund;

ii) the amount of contribution by government with interest thereon, standing to his credit in the Fund shall be repaid to Government;

iii) the amount of subscription together with interest thereon standing to his credit in the Fund shall be transferred to his credit in the General Provident Fund, to which thereafter he shall subscribe in accordance with the rules of that Fund.

(2) A subscriber shall communicate his option under sub-rule (1) by letter to the Accounts Officer within three months of the date of the order transferring him permanently to pensionable service; and if the communication is not received in the office of the Accounts Officer within that period, the subscriber shall be deemed to have exercised his option in the manner referred to in clause (a) of the said sub-rule.

Part XV -- Procedure.

2.31. All sums paid into the Fund under these rules shall be credited in the books of government to an account named "The Punjab Contributory Provident Fund Account". Sums of which payment is not taken within six months after they become payable under these rules shall be transferred to "Deposits" after the 30th June of the year and treated under the ordinary rules relating to deposits.

2.32. When paying a subscription in Pakistan either by deduction from emoluments or in cash, a subscriber shall quote the number of his account in the Fund which shall be communicated to him by the Accounts Officer . Any change in the number shall similarly be communicated to the subscriber by the Accounts Officer .

2.33.(1) Before the expiry of the third month of every financial year, the Accounts Officer shall send to each subscriber a statement of his account in the Fund, showing the opening balance as on the *(1st July of the preceding year), the total amount credited or debited during the year, the total amount of interest credited as on the 30th June of the year and the closing balance on that date. The Accounts Officer shall attach to the statement of account an enquiry whether the subscriber:--

(i) desires to make any alteration in any nomination made under rule 2.5;

(ii) has acquired a family (in cases where the subscriber has made no nomination in favour of a member of his family under proviso to sub-rule (1) of rule 2.5).

(2) Subscribers should satisfy themselves as to the correctness of the annual statement, and errors should be brought to the notice of the Accounts Officer within six months from the date of receipt of the statement.

(3) Where any subscription made by a subscriber to Contributory Provident Fund has not been shown or credited in the account by the Accounts Officer, such subscription shall be credited to the account of the subscriber on the basis of --

(i) certificate of fund deduction by the Audit Officer/Treasury Officer/District Accounts Officer in the case of **(Government servants in Basic Pay Scale 16 and above); and

(ii) certificate of fund deduction by the Drawing and Disbursing officer in the case of @(Government servants in Basic Pay Scale 1 to 15.)

*Substituted for the words "1st July of the year" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.**Substituted for the words "officers in National Pay Scale No. 16" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

(4) The Accounts Officer shall, if required by a subscriber inform the subscriber once, but not more than once, in a year of the total amount standing to his credit in the Fund at the end of the last month for which his account has been written up.

@Substituted for the words "Officials in National Pay Scales 1 to 15" vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

APPENDIX I (See Rule 1. 2(2) AND 2.2 (2))

THE PROVIDENT FUNDS ACT, 1925ACT No. XIX of 1925 (27th August, 1925)

AN ACT TO AMEND AND CONSOLIDATE THE LAWRELATING TO GOVERNMENT AND OTHER PROVIDENT FUNDS.

Whereas it is expedient to amend and consolidate the law relating to Government and other Provident Funds; it is hereby enacted as follows:--

1. Short title, extent and commencement-

(1) This Act may be called provident Funds Act, 1925.

(2) It extends to the whole of Pakistan.

(3) It shall come into force on such date as the (Central Government) may, by notification in the (official gazette), appoint.

2. Definitions -- In this Act, unless there is anything repugnant in the subject or context:--

(a) "Compulsory Deposit" means a subscription to, or deposit in, a Provident Fund which, under the rules of the Fund is not, until the happening of some specified contingency, repayable on demand otherwise than for the purpose of the payment of premia in respect of a policy of life insurance, or the payment of subscriptions or premia in respect of a family pension fund and includes any contri-bution **** and any interest or increment which has accrued under the rules of the fund on any such subscription, deposits, or contribution, and also any such subscription, deposits, contribution, interest or increment remaining to the credit of the subscriber or depositor after the happening of any such contingency;

(b) "Contribution" means any amount credited in a Provident Fund, by any authority administering the Fund by way of addition to, a subscription to, or deposit or balance at the credit of an individual account in, the Fund; and "contributory Provident Fund" means a Provident Fund the rules of which provide for the crediting of contributions;

(c) "dependent" means any of the following relatives of a deceased subscriber to, or a depositor in, a Provident Fund, namely, a wife or wives, husband, parent, child, minor brother, unmarried sister and a deceased son's widow and child, and, where no parent of the subscriber or depositor is alive, a paternal grand-parent;

(d) "Government Provident Fund" means a Provident Fund, other than a Railway Provident Fund, constituted by the authority of (the Secretary of State, the Central Government, the Crown

Representative or any Provincial Government) for any class or classes of (persons in the service of the state) or (of persons employed in educational institutions or employed by bodies existing solely for educational purposes), (and references in this Act to the government shall be construed accordingly);

(e) "Provident Fund" means a fund in which subscriptions or deposits of any class or classes of employees are received and held on their individual accounts, and includes any contributions **** and any interest or increment accruing on such subscriptions, deposits or contributions under the rules of the Fund;

(f) "Railway administration" means:--

(i) any company administering a railway or tramway in (Pakistan)(under Pakistan Law), or under contract with the Government; or

(ii) the Manager of any railway or tramway administered by the (Provincial Government) and includes, in any case referred to in sub-clause (ii) the (Provincial Government).

(g) "Railway Provident Fund" means a Provident Fund constituted by the authority of a railway administration for any class or classes of its employees.

3.(1) Protection of compulsory deposits -- A compulsory deposit in any Government or Railway Provident Fund shall not in any way be capable of being assigned or charged and shall not be liable to attachment under any decree or order of any Civil, Revenue or Criminal Court in respect of any debt or liability incurred by the subscriber or depositor, and neither the Official Assignee nor any Receiver appointed under the Provincial Insolvency Act, 1920, shall be entitled to, or have any claim on, any such compulsory deposit.

(2) Any sum standing to the credit of any subscriber to, or depositor, in, any such Fund at the time of his decease and payable under the rules of the Fund to any dependant of the subscriber or depositor, or to such person as may be authorised by law to receive payment on his behalf, shall subject to any deduction authorized by this Act and, save where the dependant is the widow or child of the subscriber or depositor, subject also to the right of an assignee under an assignment made before the commencement of this Act, vest in the dependant, and shall, subject as aforesaid, be free from any debt or other liability incurred by the deceased or incurred by the dependant before the death of the subscriber or depositor.

4. Provisions regarding repayments -(1) When under the rules of any Government or Railway Provident Fund the sum standing to the credit of any subscriber or depositor, or the balance thereof after the making of any deduction authorised by this Act, has become payable, the officer whose duty it is to make the

payment shall pay the sum or balance as the case may be, to the subscriber or depositor, or if he is, dead, shall:-

(a) If the sum or balance, or any part thereof, vests in a dependant under the provisions of section 3, pay the same to the dependant or to such person as may be authorised by law to receive payment on his behalf; or

(b) If the whole sum or balance, as the case may be, does not exceed five thousand rupees, pay the same, or any part thereof which is not payable under clause (a) to any person nominated to receive it under the rules of the Fund, or, if no person is so nominated, to any person appearing to him to be otherwise entitled to receive it; or

(c) in the case of any sum or balance or any part thereof, which is not payable to any person under clause (a) or clause (b) pay the same-

(i) to any person nominated to receive it under the rules of the Fund, on production by such person of probate or letters of administration evidencing the grant to him of administration to the estate of the deceased or a certificate granted under the Succession Certificate Act, 1889, or under the Bombay Regulation VIII of 1827, entitling the holder thereof to receive payment of such sum, balance or part; or

(ii) where no person is so nominated, to any person who produces such probate, letters or certificate,

Provided that, where the whole or any part of any sum standing to the credit of the subscriber or depositor has been assigned to any other person before the commencement of this Act, and notice in writing of the assignment has been received by the officer from the assignee, the officer shall, after making any deduction authorised by this Act and any payment due under clause (a) to or on behalf of the widow or widows or children of the subscriber or depositor:

(i) if the subscriber or depositor or, if he is dead, the person to whom in the absence of any valid assignment the sum or balance would be payable under this sub-section gives his consent in writing, pay the sum or part or the balance thereof, as the case may be, to the assignee; or

(ii) if such consent is not forthcoming, withhold payment of the sum, part or balance, as the case may be, pending a decision of a competent Civil Court as to the person entitled to receive it.

(2) The making of any payment authorised by sub-section (1) shall be a full discharge to the Government or the Railway administration, as the case may be, from all liability in respect of so much of the sum standing to the credit of the subscriber or depositor as is equivalent to the amount so paid.

5. Rights of nominees. (i) Notwithstanding anything contained in any law for the time being in force or in any disposition, whether testamentary or otherwise, by a subscriber to, or depositor, in, a Government or Railway Provident Fund of the sum standing to his credit in the Fund, or of any part thereof, any nomination, duly made in accordance with the rules of the Fund which purports to confer upon any person the right to receive the whole or any part of such sum on the death of the subscriber or depositor occurring before the sum has become payable or before the sum, having become payable, has been paid, the said person shall, on the death as aforesaid of the subscriber depositor, become entitled, to the exclusion of all other persons, to receive such, sum or part thereof, as the case may be unless:

(a) such nomination is at any time varied by another nomination made in like manner or expressly cancelled by notice given in the manner and to the authority prescribed by those rules; or

(b) such nomination at any time becomes invalid by reason of the happening of some contingency specified therein, and if the said person predeceases the subscriber or depositor, the nomination shall, so far as it relates to the right conferred upon the said person, become void and of no effect:

Provided that where provisions has been duly made in the nomination in accordance with the rules of the Fund, conferring upon some other person such right instead of the person deceased, such right shall, upon the decease as aforesaid of the said person, pass to such other person.

ii) Notwithstanding anything contained in the Succession Certificate Act, 1889, or the Bombay Regulation, VII of 1827, any (person who becomes entitled as aforesaid, may be granted) a certificate under that Act or that Regulation, as the case may be, entitling him to receive payment of such sum or part, and such certificate shall not be deemed to be invalidated or superseded by any grant to any other person of probate or letters of administration to the estate of the deceased.

iii) The provisions of this section as amended by sub- section (1) of section 2 of the Provident Funds (Amendment) Act, 1946, shall apply also to all such nomination made before the date of the commencement of that Act.

Provided that the provisions of this section as so amended shall not operate to effect any case, in which before the said date any sum has been paid, or has under rules of the Fund become payable in pursuance of any nomination dully made in accordance with those rules.

6. Power to make deductions -- When the sum standing to the credit of any subscriber or depositor in any Government or Railway Provident Fund which is a contributory Provident Fund becomes payable, there may, if the authority (specified in this behalf in the rules of the Fund) so directs, be deducted therefrom and paid to (Government or the Railway Administration, as the case may be).

(a) any amount due under a liability incurred by the subscriber or depositor to (Government or the Railway Administration), but not exceeding in any case the total amount of any contributions credited to the account of the subscriber or depositor and of any interest or increment which has accrued on such contribution.

(b) Where the subscriber or depositor has been dismissed from (his employment) for any reasons specified in this behalf in the rules of the Fund, or where he has resigned such employment within five years of the commencement thereof, the whole or any part of the amount of any such contributions, interest and increment.

7. Protection for acts done in good faith. -- No suit or other legal proceeding shall lie against any person in respect of anything which is in good faith done or intended to be done under this Act.

8. Power to apply the Act to other Provident Funds --

(1) The appropriate Government may, by notification in the official Gazette, direct that the provisions of this Act shall apply to any Provident Fund established for the benefit of its employees by any local authority within the meaning of the Local Authorities Loans Act, 1914, and, on the making of such declaration, this Act shall apply accordingly, as if such Provident Fund were a Government Provident Fund and such local authority were the Government.

(2) The appropriate Government, may, by notification in the official Gazette, direct that the provisions of this Act shall apply to any Provident Fund established for the benefit of the employees of any of the institutions specified in the Schedule, or of any groups of such institutions, and, on the making of such declaration, this Act shall apply accordingly, as if such Provident Fund were a Government Provident Fund and the authority having custody of the Fund were the Government.

Provided that section 6 shall apply as if the authority making the contributions referred to in that section were the Government.

(3) The appropriate Government may, by notification in the official Gazette and to the Schedule the name of any public institution (it) may deem fit, and any such addition shall take effect as if it had been made by this Act.

(4) In this section "the appropriate Government" means:-

(a) In relation to a cantonment authority, a port authority for a major port, and any institution which, or the objects of which, appear to the Central Government to fall within (the third schedule to the Constitution), the Central Government; and

(b) In other cases, the Provincial Government.

(Explanation --"The Provincial Government" in relation to an institution registered under the Societies Registration Act, 1860, means the Provincial Government of the Province in which the Society is registered.

9. Savings as to estates of soldiers -- Nothing in section 4 or section 5 shall apply to money belonging to any estate for the purpose of the administration of which the Regimental Debts Act, 1893 applies.

10. (Repeals) Rep. by the Repealing Act 1927 (XII of 1927), S. 2. and Schedule.

APPENDIX II(See Explanation 1 to rule 1.14)

1. The fund is designed solely for the protection of a subscriber's family against his sudden death, or if he survives until retirement, to provide both him and them with additional resources in his old age. Anything which interferes with a subscriber's normal accumulations detracts from these purposes and tends to defeat the true object of the fund. Rule 1.14 merely permits a temporary and wholly exceptional departure from the real purposes of the scheme, and unless it is strictly interpreted, there is danger that subscribers will come to regard the fund as an ordinary banking account, the existence of which absolves them from the necessity of providing for the normal incidents of life with the prudence which a private individual would exercise. The inevitable result, if this tendency is countenanced, will be to discourage thrift, and to leave the subscriber with a depleted account at the time when it ought to be most helpful to him or his family. Sanctioning authorities ought, therefore, to have no hesitation in resisting any attempt to use the fund as a cheap loan account, and in enforcing the altogether exceptional charac ter of rule 1.14 as a provision to meet urgent needs which could not ordinarily have been anticipated. Every prudent married man for example, should be prepared to meet a certain demand upon his resources on account of doctor's bills, and it is only when the burden is exceptionally prolonged, or the necessity unusually grave and sudden, that he ought to think of making use of the provident fund for this object.

2. For the same reasons, a careful scrutiny should be applied to request for withdrawals on account of marriage or funeral expenses. Even where ceremonial expenditure, is by religious custom obligatory, its extent should nevertheless be limited by the resources of the family, and no subscriber should be enabled to enhance such expenditure on the strength of deposits in the fund. An advance from the fund can legitimately be made for obligatory ceremonial expenditure where no other resources exist but not in order to raise such expenditure to a more pretentious scale.

3. The intention of these instructions is not to limit the powers of the authorities competent to sanction withdrawals from the fund in case of absolute necessity, but the observance of the principles enunciated above is in the real interest of the body of subscribers to the fund.

APPENDIX III(See Explanation 1 to rule 1.14)

The expression "amount already advanced" appearing in sub-clause (ii) of clause (c) of rule 1.14 (1) should be taken as referring to the first advance that may be granted not exceeding two-thirds of the amount admissible under sub-clause (i) of clause (c) ibid. Thus under sub-clause (ii) of clause (c) if a subscriber who has already been granted an advance not exceeding two-thirds of the amount admissible under sub-clause (i) of clause (c) applies for a second advance (not exceeding the limit specified in that clause) within twelve months of the final repayment of the 1st advance or while it is still current, the authority who sanctioned the first advance will be competent to sanction the 2nd advance without a reference to higher authority. It is possible that the sum of the two advances may not exceed tow-thirds of the amount admissible under sub-clause (i) of clause (c) and that the individual subscriber may apply for a third advance within twelve months of the final repayment of the two previous advances or while one or both of them is still current. In such a cause it would be necessary for the original sanctioning authority to seek the sanction of the next higher administrative auth-ority to the grant of the 3rd advance.

*APPENDIX IV(See Explanation II to rule 1.14)

GOVERNMENT OF THE PUNJABFINANCE DEPARTMENT

NOTIFICATIONNo.FDSR-I-2-5/82

The 31st May, 1983

"The power to grant advances under rule 1.14 to 1.18 shall vest in the authorities and to the extent

indicated below:-

Sr. Name of Authority For and in respect Extent ofNo. of whom the powers power

are to be exercised 1. District/Divisional For the staff in Full

Heads/Regional Heads and up to NPS 18 powers of Departments/Head working under in accor-of attached Deptts. them. dance with

the Provi-dent Fund Rules.

2. Administrative Deptt. For Officers in Ditto.NPS-19 & 20 workingdirectly under theAdministrativeDeptt.

3. (i) Registrar, Lahore For the staff in Ditto High Court. and up to BS-18

working in the High Court except thestaff at (ii) below.

(ii) Additional Registrars For the staff in BS-1 Ditto at the Benches. to 15 working at

the Benches.

4. Chief Justice or the For judicial offi- Ditto.Sr. Judge/Judges of cers upto and incl-the High Court empow- uding District andered by the Chief Sessions Judges.Justice in this behalf.

*Substituted vide F.D. Notification No. SRI-2-5/82 dated 31st May, 1983. Previous version available at Sr. No. 12 at page 109. Substituted vide Notification No. FDSR.I-2-2/93 dated 19th February, 2000.

Sr. Name of Authority For and in respect Extent ofNo. of whom the powers power

are to be exercised

5. Executive Head/Managing For all the civil FullDirector of the Statut- servants working on powersory Bodies. deputation with the in accor-

respective Statutory dance withBodies. the Provident

Fund Rules.

6. Dy. Secretary In charge For staff in NPS 1 Ditto.of Administration. to 4 working in

the Secretariat.

7. Additional Secretary. For staff in NPS 5 Ditto.to 18 working in the Secretariat.

8. Administrative For staff in NPS-19 Ditto.Secretary. working in the

Secretariat.

9. Chief Secretary. For staff in NPS-20 Ditto.and above workingin the Secretariat.

Note: -- Cases involving relaxation of G.P. Fund Rules, shall, however continue to be referred to the Finance Department through the Administrative Department concerned.

APPENDIX V(See Rule 1.34)

1. Any sum payable under rule 1.34 to a member of the family of a subscriber vests in such member under sub-section (2) of section 3 of the Provident Funds Act, 1925.

2. When a nominee is a dependant of the subscriber as defined in clause (c) of section 2 of the Provident Funds, Act, 1925 the amount vests in such nominee under sub-section (2) of section 3 of the Act.

3. When the subscriber leaves no family and no nomination made by him in accordance with the provisions of rule 1.7 subsists, or if such nomination relates only to part of the amount standing to his credit in the Fund, the relevant provisions of clause (b) and of sub-clause (ii) of clause (c) of sub-section (1) of section 4 of the Provident Funds Act, 1925, are applicable to the whole amount or the part thereof to which the nomination does not relate.

FORMSTABLE OF FORMS

Number Rule in which referred Description of Forms

P.F.1 1.7 (3) & 2.5 (3) Form of Nomination

when the subscriber has family.

2 1.7 (5) and 8 and 2.5 (5) Form of Nomination and (8) when the subscriber

has no family.

3 1.24 (1) (a) & 2.19 (1) (a) Form of Assignment

4 -do- -do-

5 -do- -do-

6 2.19 (1) (a) Form of Assignment to be used in cases where a subscriber to the General Provident Fund who has effected an insurance policy under the rules of that fund is admitted to the Punjab Contributory Provident Fund.

7 1.26 (1) (d) (i) and 2.21 Form of Reassignment(1) (d) (i) by the Governor of the

Punjab.

8 1.27 (1) (i) and 2.22 (1) (i) -do-

9 1.15 (a) Form of Agreement.

10 1.15 (b) -do-

11 1.15 (c) -do-

12 2.13 (1) (c) (ia) -do-

13 2.13 (1) (c) (iia) -do-

FORMS OF NOMINATIONForm P. F. 1

(Referred to in Rules 1.7 (3) and 2.5 (3))

WHEN THE SUBSCRIBER HAS A FAMILY AND WISHES TO NOMINATEONE MEMBER THEREOF.

I hereby nominate the person mentioned below, who is a member of my family as defined in rule 1.2/2.2 of the Punjab General/Contributory Provident Fund Rules, to receive the amount that may stand to my credit in the Punjab General/ Contributory Provident Fund, in the event of my death occurring before that amount has become payable, or having become payable has not been paid.

Name and address of nominee

Relationship with subscriber

Age

Dated this-----------------------day of --------------19

------------------------------------------------------------

Signature of subscriber--------

Two witnesses to signature-

(1)--------------------

(2)--------------------

Form P.F. 1-A.

(Referred to in Rules 1.7 (3) and 2.5 (3) WHEN THE SUBSCRIBE HAS A FAMILY AND WISHES TO NOMINATE

MORE THAN ONE MEMBER THEREOF

I hereby nominate the persons mentioned below, who are members of my family as defined in rule 1.2/2.2 of the Punjab General/Contributory Provident fund Rules to receive the amount that may stand to my credit in the Punjab Gen-eral/Contributory Provident Fund in the event of my death occurring before that amount has become payable, or having become payable has not been paid, and direct that the said amount shall be distributed among the said persons in the manner shown below against their names--

Name and address of nominee

Relationship with subscriber

Age *Amount or share of accumulation to

be paid to each

Dated this---------------------day of-------------19at--------------------------

Signature of subscriber---------

Two witness to signature --

(1)----------------(2)----------------

*Note: This column should be filled in so as to cover the whole amount that may stand to the credit of the subscriber in the fund at any time.

Form P.F.1-B(Referred to in Rules 1.7 (3) and 2.5 (3)

WHEN THE SUBSCRIBER HAS NO FAMILY AND WISHESTO NOMINATE ONE PERSON.

I, having no family as defined in rule 1.2/2.2 of the Punjab General/ Contributory Provident Fund Rules, hereby nominate the person mentioned below to receive the amount that may stand to my credit in the Punjab General/Contri -butory Provident Fund in the event of my death, occurring before that amount has become payable or having become payable has not been paid.

Name and address of nominee

Relationship with subscriber

Age

Dated this----------------day of ---------------19

at------------------------

Signature of subscriber---------

Two witnesses to signature--

(1)----------------------

(2)----------------------

Form P.F.1-C(Referred to in Rules 1.7 (3) and 2.5 (3)

WHEN THE SUBSCRIBER HAS NO FAMILY AND WISHES TO NOMINATE

MORE THAN ONE PERSON.

I, having no family as defined in rule 1.2/2.2 of the Punjab General/ Contributory Provident Fund Rules, hereby nominate the persons mentioned below to receive the amount that may stand to my credit in the Punjab General/Contribu- tory Provident Fund in the event of my death occurring before that amount has become payable, or having become payable, has not been paid, and direct that the said amount shall be distributed among the said persons in the manners shown below against their names:--

Name and address of nominee

Relationship with subscriber

Age *Amount or share of accumulation to

be paid to each

Dated this------------------day of ----------------19

at----------------------------

Signature of subscriber--------

Two witnesses to signature

(1)------------------

(2)------------------

Form of Contingent Notice of CancellationForm P.F. 2

(Referred to the Rule 1.7 (5) and (8) 2.5 (5) and (8) WHERE NOMINATION IS IN FAVOUR OF ONE OR MORE MEMBERS

OF THE SUBSCRIBER'S FAMILY.

Without prejudice to my right under clause (4) of rule 1.7/2.5 of the Punjab General/Contributory Provident Fund Rules, to cancel the nomination made by me on ---------------, whenever I think fit, I hereby give notice that in the event of the person/any of the persons nominated thereunder predeceasing me, or of my contracting a fresh marriage or of my marriage with my wife/any of my wives/my husband being dissolved by divorce or otherwise the said nomination shall forthwith stand cancelled.

Dated this ------------------day of --------------19

at ------------------------

Signature of subscriber---------

Two witnesses to signature--

(1)----------------

(2)----------------

Form P.F.2-A

(Referred to in rule 1.7 (5) and (8) and 2.5 (5) and (8)

WHERE NOMINATION IS IN FAVOUR OF ONE OR MORE PERSONS NOT

BEING MEMBERS OF THE SUBSCRIBER'S FAMILY.

Without prejudice to my right under clause (4) of rule 1.7/2.5 of the Punjab General/Contributory Provident Fund Rules, to cancel the nomination made by me on _________,whenever I think fit, I hereby give notice that in the event of the person/any of the persons nominated thereunder predeceasing me, or in the event of my hereafter acquiring a family as defined in rule 1.2/2.2 of the said rules, the said nomination shall forthwith stand cancelled.

Dated this---------------day of --------------19

at------------------.

Signature of subscriber-----------

Two witnesses of Signature--

(1)-------------------

(2)-------------------

FORM P.F.3

[Referred to in Rules 1.24(1)(a) and 2.19(1)(a)]

Form of Assignments*

I, A.B., of............hereby assign unto the Governor of the Punjab the within policy of assurance as security for payment of all sums which under the rules 1.29/2.23 (2) of the Punjab General/Contributory Provident Fund Rules I may hereafter become liable to pay to that Fund.

I hereby certify that no prior assignment of the within policy exists.

Dated this___________day of________________19______________

Signature of Subscriber.

One witness to signature.Station

*Note-The assignment may be executed on the policy itself either in the subscriber's handwriting or in type, or alternatively a typed or printed slip containing the assignment may be pasted on the blank space provided for the purpose on the policy. A typed or printed endorsement must be duly signed and if pasted on the policy it must be initially across all four margins.

FORM P.F.4

[Referred to in Rule 1.24(1)(a) and 2.19(1)(a)]

Form of Assignment*

We, A.B.(the subscriber) of_________________________and C.D.(the joint assured) of_______________________________in consideration of the Governor of the Punjab agreeing at our request to accept payments towards the within policy of assurance in substitution for the subscriptions payable by me the said A.B. to the Punjab General/Contributory Provident Fund or, as the case may be, to accept the withdrawal of the sum of Rs._____________from the sum to the credit of the said A.B. in the Punjab General/Contributory Provident Fund for payment of the premium of the within policy of assurance, hereby jointly assign unto the said Governor of the Punjab the within policy of assurance as security for payment of all sums which under rule 1.29/2.23(2) of the Punjab General/Contributory Provident Fund Rules the said A.B. may hereafter become liable to pay to that Fund.

We hereby certify that no prior assignment of the within policy exists.

Dated this....................day of.................19..

Station Signature of Subscriber and the

joint assured.One witness to signature.

*Note -The assignment may be executed on the policy itself either in the subscriber's handwriting or in type, or alternatively a typed or printed slip containing the assignment may be pasted on the blank space provided for the purpose on the policy. A typed or printed endorsement must be duly signed and if pasted on the policy it must be initialed across all four margins.

FORM P.F.5(Referred to in Rules 1.24 (1) (a) and 2.19 (1) (a)

Form of Assignment*

I.C.D., wife of A.B., and the assignee of the within policy, having at the request of A.B. the assure, agree to release my interest in the policy in favour of A.B., in order that A. B. may assign the policy to the Governor of the Punjab, who has agreed to accept payments towards the within policy of Assurance in substitution for the subscriptions payable by A.B., to the Punjab General /Contributory Provident Fund hereby at the request and by the direction of A.B. assign and I, the said A.B., assign and confirm unto the Governor of the Punjab the within policy of Assurance as security for payment of all sums which under rules 1.29/2.23 (2) of the rules of the said fund the said A.B. may hereafter become liable to pay to the Fund.

We hereby certify that no prior assignment of the within policy exists.

Dated this-----------------day of------------19

StationSignature of Assignee and of the

subscriber.One witness to signature.

*Note-- The assignment may be executed on the policy itself either in the subscriber's handwriting or in type, or alternatively a typed or printed slip containing the assignment may be pasted on the blank space provided for the purpose on the policy. A typed or printed endorsement must be duly signed and if pasted on the policy it must be initialed across all four margins.

FORM P.F.6(Referred to in Rule 2.19 (1) (a)

Form of Assignment*

(To be used in cases where a subscriber to the General Provident Fund who has effected an insurance policy under the rules of that Fund is admitted to the Punjab Contributory Provident Fund)

I.A.B. of.......... hereby further assign unto the Governor of the Punjab the within policy of assurance as security for payment of all sums which under sub-rule (2) of rule 2.23 of the Punjab Contributory Provident Fund Rules I may hereafter become liable to pay to the Punjab Contributory Fund.

I hereby certify that except an assignment to the Governor of the Punjab as security for payment of all sums which I have become liable to pay under rule 1.21 of the Punjab General Provident Fund Rules, no prior assignment of the within policy exists.

Signature of Subscriber.

One witness to signature.

*Note--The assignment may be executed on the policy itself either in the subscriber's handwriting or in type, or alternatively a typed or printed slip containing the assignment may be pasted on the blank space provided for the purpose on the policy A typed or printed endorsement must be duly signed and if pasted on the policy it mush be initialed across all four margins.

FORM P.F. 7

Form of Reassignments by the Governor of the PunjabPART I

(Referred to in Rules 1.26 (1) (d) (i) and 2.21 (1) (d) (i)

All sums which have become payable by the above named A.B./A.B.and C.D. under rule 1.29/2.23 (2) of the Punjab General/Contributory Provident Fund Rules having been paid and all liability for payment by him of any such sums in the future having ceased the Governor of the Punjab doth hereby re-assign the within policy of assurance to the said A.B./A.B. and C.D.

Dated this_____________day of_____________19___________

Executed by Accounts Officer (Signature of of the Fund for and on behalf of the Governor of the Punjab the Accountsin the presence of Officer)

---

Y Z(One witness who should add his designation and address)

Part II(Referred to in Rules 1.26 (2) (i) and 2.21 (2) (i)

The above named A.B. having died on the........day of ....................19, the Governor of the Punjab doth hereby re-assign the within policy of assurance to C.D.....*

Dated this_____________day of_____________19___________

Executed by Accounts Officer (Signature of of the Fund for and on behalf of the Governor of the Punjab the Accountsin the presence of Officer)

---Y R

(One witness who should add his designation and address)

*Fill in particulars of person or persons legally entitled to receive the policy.

FORM P.F.8

(Referred to in Rule 1.27 (1) (i) and 2.22 (1) (i))

Form of Reassignment by the Governor of the Punjab

The Governor of the Punjab doth hereby re-assign the within policy to the said--------

A.B. A.B. and C.

Dated this_____________day of_____________19___________

Executed by Accounts Officer (Signature of of the Fund for and on behalf of the Governor of the Punjab the Accountsin the presence of Officer)

---

Y Z(One witness who should add his designation and address)

FORM P.F.9.(REFERRED TO IN RULE 1.15 (a)

FORM OF AGREEMENT

This indenture made the________day of___________ one thousand, nine hundred and___________between__________ (hereinafter called the subscriber, which expression shall include his heirs, executors administrators, legal representatives, and assigns) of the one part and the Governor of the Punjab (hereinafter called the Governor, which expression shall include his successors in office and assigns) of the other part.

WHEREAS the subscriber has applied to the Governor to grant him an advance of Rs.__________out of the sum standing to the credit of the subscriber in the General Provident Fund (hereinafter referred to as Fund) under clause (a) of rule 1.15 of the Punjab General Provident Fund Rules (hereinafter referred to as the Rules) to enable him to defray the expenses of building a house on the piece of land bearing________situated in__________district of __________sub-registration district of__________containing __________more or less owned by, and now in the possession of________the subscriber/wife/husband/son (s) daughter(s) of the subscriber;

AND WHEREAS the Governor has agreed to advance to the subscriber the said sum of Rs.____________on the terms and conditions and in the manner laid down in the Rules and as hereinafter contained.

NOW IT IS HEREBY AGREED between the parties to this agreement that in consideration of the said sum of Rs.________________advanced by the Governor to the subscriber by instalments as entered and received from time to time in the schedule hereto annexed the subscriber shall expend the full amount of the said advance towards the building of a house on the said piece of land at the earliest possible opportunity and if the actual amount so expended is less than the sum advanced the subscriber shall repay the difference into the Fund forthwith.

AND IT IS HEREBY FURTHER AGREED AND DECLARED that if the said piece of land or the house built thereon is sold or otherwise alienated by the owner without repaying the amount of the advance and before retirement of the subscriber from service, the subscriber shall forthwith repay into Fund the entire amount of the advance together with the interest accrued thereon in a lump sum.

In witness whereof the subscriber has hereunto set his hand the Day and year first above written.

Signed by the Subscriber-------------in the presence of

Ist witness----------------------Address--------------------------Occupation-----------------------2nd witness----------------------Address--------------------------Occupation-----------------------

FORM P.F.9SCHEDULE

Sr.No. Date Amount of installment

Signature of the subscriber

FORM P.F. 10 (REFERRED TO IN RULE 1.15(b)

FORM OF AGREEMENT.

This Indenture made of__________day of__________one thousand nine hundred and____________between_________ (herein called the_______subscriber which expression shall include his heirs, executors, administrators, legal repre-sentatives and assigns) of the one part and the Governor of Punjab (hereinafter called the Governor, which expression shall include his successors in office and assigns) of the other part.

Whereas the subscriber has applied to the Governor to grant him an advance of Rs.__________out of the sum standing to the credit of the subscriber in the General Provident Fund (hereinafter referred to as the Fund) under clause (b) of rule 1.15 of the Punjab General Provident Fund Rules (hereinafter referred to as the Rules) to enable him to purchase a house on a piece of a land bearing______________situated in_________district of__________sub-registration district of__________;

And, whereas the Governor has agreed to advance to the subscriber the said sum of Rs.____________on the terms and conditions and in the manner laid down in the Rules and as hereinafter contained;

Now it is hereby agreed between the parties to this agreement that in consideration of the said sum of Rs.______ advanced by the Governor to the subscriber the subscriber shall expend the full amount of the said advance towards the purchase of the said house within three months from the drawl of the advance, and, if the actual amount so expended is less than the sum advanced, he shall repay the difference into the Fund forthwith.

And it is hereby further agreed and declared that if the said house is sold or otherwise alienated by the subscriber without repayment of the advance and before his retirement from service the subscriber shall forthwith repay into the Fund the entire amount of the advance together with the interest accrued thereon in a lump sum.

Signature of the subscriber--------------

In the presence of --

Ist witness----------------------Address------------------------Occupation----------------------

2nd witness----------------------Address------------------------Occupation----------------------

FORM P.F.11(REFERRED TO IN RULE 1.15 (c))

FORM OF AGREEMENT

This indenture made the__________day__________one thousand nine hundred and__________between__________ (hereinafter called the subscriber, which expression shall include his heirs, executors, administrators, legal repre-sentatives and assigns of the one part and the Governor of the Punjab (hereinafter called the Governor which expression shall include his successor-in office and assigns) of the other part.

Whereas the subscriber has applied to the Governor to grant him an advance of Rs.__________out of the sum standing to the credit of the subscriber in the General Provident Fund (hereinafter referred to as the Fund) under clause(c) of rule 1.15 of the Punjab General Provident Fund Rules (hereinafter referred to as the Rules) to enable him to purchase a piece of agricultural land bearing__________situated in ________district of________sub-registration district of _________.

And, whereas the Governor has agreed to advance to the subscriber the said sum of Rs.__________on the terms and conditions and in the manner laid down in the Rule and as hereinafter contained.

Now, it is hereby agreed between the parties to this agreement that in consideration of the said sum of Rs.______advanced by the Governor to the subscriber by instalments/in a lump sum as entered and received from time to time in the schedule hereto annexed the subscriber shall expend the full amount of the said advance towards the purchase of the said piece of land at the earliest possible opportunity and if the actual amount so expended is less than the sum advanced, the subscriber shall repay the difference into the Fund forthwith.

And it is hereby further agreed and declared that if the said piece of land is sold or otherwise alienated by the subscriber without repayment of the advance and before his retirement from service, the subscriber shall forthwith repay into the Fund the entire amount of the advance together with the interest accrued thereon in a lump sum.

In witness whereof the subscriber has hereunto set his hand the day and year first above written.

Signature by the subscriber------------In the presence of------------------

1st witness-----------------------Address-------------------------Occupation-----------------------

2nd witness-----------------------Address-------------------------Occupation-----------------------

SCHEDULE

Sr. No. Date Amount of installment

*FORM P.F.12[REFERRED TO IN RULE 2.13 (1)]

FORM OF AGREEMENT.

This indenture made on__________day of__________one thousand, nine hundred and___________between__________(hereinafter called the subscriber which expression shall include his heirs, executors, administrators, legal representatives and assigns) of the one part and the Governor of the Punjab (hereinafter called the Governor, which expression shall include his successors in Office and assigns) of the other part.

Whereas the subscriber has applied to the Governor to grant him an advance of Rs.__________out of the sum standing to the credit of the subscriber in the Contributory Provident Fund (hereinafter referred to as the Fund) under clause (iv) of rule 2.13 (1) (a) of the Punjab Contributory Provident Fund Rules (hereinafter referred to as the Rules) to enable him to purchase a house on a piece of land bearing_________situated in________district of_________sub-registration district of__________;

And, whereas the Governor has agreed to advance to the subscriber the said sum of Rs.__________on the terms and conditions and in the manner laid down in the Rules and as hereinafter contained;

Now it is hereby agreed between the parties to this agreement that in consideration of the said sum of Rs.______ advanced by the Governor to the subscriber, the subscriber shall expend the full amount of the said advance towards the purchase of the said house within three months from the drawl of the advance, and, if the actual amount so expended is less than the sum advanced, he shall repay the difference into the Fund forthwith.

And it is hereby further agreed and declared that if the said house is sold or otherwise alienated by the subscriber without repayment of the advance and before his retirement from service the subscriber shall forthwith repay into the Fund the entire amount of the advance together with the interest accrued thereon in a lump sum.

Signature by the subscriber:

In the presence of:

1st witness-----------------Address-------------------Occupation-----------------

2nd witness-----------------Address-------------------Occupation-----------------

*Added vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

*FORM P.F. 13[REFERRED TO IN THE RULE 2.13 (1)]

FORM OF AGREEMENT

This indenture made the__________day of__________one thousand, nine hundred and__________between___________(hereinafter called the subscriber, which expression shall include his heirs, executors, administrators, legal represen-tatives, and assigns) of the one part and the Governor of the Punjab (hereinafter called the Governor, which expression shall include his successors in office and assigns) of the other part.

WHEREAS the subscriber has applied to the Governor to grant him an advance of Rs.__________out of the sum standing to the credit of the subscriber in the Contributory Provident Fund (hereinafter referred to as Fund) under clause (iv) of rule 2.13 (1) (a) of the Punjab Contributory Provident Fund Rules (hereinafter referred to as the Rules) to enable him to defray the expenses of building a house on the piece of land bearing__________situated in________district of__________sub-registration district of__________containing __________more or less owned by, and now in the possession of__________the subscriber/wife/husband/son(s)/daughter(s) of the subscriber;

AND WHEREAS the Governor has agreed to advance to the subscriber the said sum of Rs.__________on the terms and conditions and in the manner laid down in the Rules and as hereinafter contained.

NOW IT IS HEREBY AGREED between the parties to this agreement that in consideration of the said sum of Rs.______ advanced by the Governor to the subscriber by instalments as entered and receipted from time to time in the schedule hereto annexed, the subscriber shall expend the full amount of the said advance towards the building of a house on the said piece of land at the earliest possible opportunity and if the actual amount so expended is less than the sum advanced, the subscriber shall repay the difference into the Fund forthwith.

AND IT IS HEREBY FURTHER AGREED AND DECLARED that if the said piece of land or the house built thereon is sold or otherwise alienated by owner without repaying the amount of the advance and before retirement of the subscriber from service, the subscriber shall forthwith repay into Fund the entire amount of the advance together with the interest accrued thereon in a lump sum.

In witness whereof the subscriber has hereunto set his hand the day and year first above written.

Signed by the subscriber:In the presence of:1st witness--------------- 2nd witness---------------Address----------------- Address-----------------Occupation--------------- Occupation---------------

*Added vide notification FD/SRI-2-3/83 (Prov) dated 02.04.1989.

SCHEDULE

Sr. No. Date Amount of installment

Signature of the subscriber.

ANCILLARY INSTRUCTIONS

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-3/83(Prov), dated 21.9.1986.

Subject:-REPLACEMENT OF EXISTING G.P.FUND SYSTEM BY PROVIDENT FUND BOND SYSTEM

I am directed to refer to the subject noted above and to state that there has been a general complaint that the existing General Provident Fund Scheme has not been working satisfactorily for some time in the past. The major problem has been that of missing credits and in spite of best efforts no satisfactory solution could be found for this problem. It has, therefore, been decided by the Government to change the existing General Provident Fund into a Provident Fund Bond System.

2. One of the important features of the new system will be a uniform fixed rate of subscription for every employee as given in Annexure. The new rates have been linked with the basic pay scales. The deduction from the pays of the employees on the basis of the new rates would be compulsory from the salary of June paid in July, 1986 and onwards. There will be no option to postpone subscription to this Fund either during leave of any kind or during the training period. In cases of suspension, recovery of arrears of subscription will be effected if re-instatement takes place.

3. Under the new scheme it would not be possible for an employee to subscribe at a higher rate. However, he can obtain bonds of an equivalent amount in excess of his normal annual subscription from the Bank through his own resources if he so desires.

4. The other details of the scheme would be circulated separately.

----------

ANNEXURE

STATEMENT SHOWING UNIFORM RATE OF SUBSCRIPTIONFOR PROVIDENT FUND BOND SYSTEM.

Minimum ProposedBasic deduction at rate of Scale existing rate monthlyNo. Minimum Maximum Mean (on mean) deduction-----------------------------------------------------------------------------------------------------1 2 3 4 5 6-----------------------------------------------------------------------------------------------------1 440 640 540 16 20 2 460 700 580 17 20 3 480 760 620 19 25 4 500 820 660 20 25 5 520 880 700 21 30 6 540 940 740 22 30 7 560 1020 790 40 50 8 590 1110 850 43 50 9 620 1200 910 46 60 10 660 1300 980 49 60 11 700 1400 1050 53 70 12 750 1550 1150 58 70 13 800 1700 1250 63 80 14 850 1850 1350 68 80 15 900 2000 1450 73 10016 1050 2250 1650 132 150 17 1600 3040 2320 186 20018 2100 3600 2850 228 25019 3200 4480 3840 307 35020 3800 5240 4520 362 400 21 4200 6000 5100 408 450 22 4500 6500 5500 440 500

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-3/83(Prov) dated 14.10.1986.

Subject:-REPLACEMENT OF EXISTING G.P.FUND SYSTEM BY PROVIDENT FUND BOND SYSTEM

I am directed to refer to this Department's circular letter of even number dated 21st September, 1986 on the subject noted above and to enclose copies of Ministry of Finance, Govt. of Pakistan, office Memo.No.F(4)-Reg(7)/86, dated 10th July, 1986 and 24th July, 1986 for information and necessary action.

----------

GOVERNMENT OF THE PAKISTANFinance Division

No.F.1(4)-Reg(7)/86, dated 10.7.1986. (Regulation Wing-II)

Subject:- REPLACEMENT OF EXISTING G.P.FUND SYSTEM BY PROVIDENT FUND BOND SYSTEM

The undersigned is directed to refer to this Division's O.M.No.F.1(4)-Reg(7)/86, dated the 19th June, 1986, on the subject noted above, and to state that as full implementation of the P.F.Bond Scheme is likely to take some time, it has been decided that payment of the amount being deducted towards P.F.Bond Scheme from the salaries of the employees who shall retire during the current financial year (i.e. from 01.07.1986 to 30.06.1987) will be made to them along with the final payment of their G.P. Fund balances.

----------

GOVERNMENT OF THE PAKISTANFinance Division

No.F.1(4)-Reg(7)/86,dated 24.7.1986(Regulation Wing-II)

Subject:- REPLACEMENT OF EXISTING G.P.FUND SYSTEM BY PROVIDENT FUND BOND SYSTEM

The undersigned is directed to refer to this Division's O.M.of even number dated the 10th July, 1986 on the subject noted above, and to state that the G.P.Fund advances and their recoveries may continue to be granted up to 30th June, 1987 under the existing rules and orders. The financing of Insurance Policies out of the fund will also be admissible up to 30.06.1987 whereafter payment on account of Policies premium from G.P.Fund will cease and such Policies would taken be financed through subscribes' own resources.

----------

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-1/87, Dated 20.5.1987

Subject:-DISPENSING WITH PAYMENT AUTHORITY AND TIME LIMIT FOR PAYMENT OF G.P.FUND BALANCES

I am directed to enclose Accountant General, Punjab, Memo.No.FD/I/ AS-1-35/168, dated 19-2-87, and his office orders No.FD-I/AS-1-35/AG-Conf/ 1985/479, dated 7-9-1985 on the above subject for your information and necessary action.

----------

OFFICE OF THE ACCOUNTANT-GENERAL PUNJAB, LAHORE.O.O.NO.Fd-I/AS-1-35/A.G.Conf-1985/479,dated 7.9.1985

Subject:DISPENSING WITH PAYMENT AUTHORITY AND TIME LIMIT FOR PAYMENT OF G.P.FUND BALANCES

Final payments of G.P.Fund should be made to subscribers on the basis of available balance in the Ledger Cards within seven days of the receipt of application. Issue of a payment authority by the Audit Office may be dispensed with if payment is to be made on the same station.

2. Payment authorities will, however need to be issued by one audit circle to another and one District Accounts Officer to another where so required.

3. Departments' Drawing and Disbursing Officers and Officers may henceforth be asked to submit bills for final withdrawal of G.P.Fund at the pre-audit counter of the Audit Office concerned together with G.P.Fund Form 10 and application. The bill will be completed by the Department/Drawing and Disbursing Officers/Officer with the help of the G.P.Fund balance shown in the latest Accounts Statement available with them. Necessary correction, if required in the amount of claim will however, be made by the respective Audit Office/District Accounts Office and the claim passed for payment. An intimation of the balance/interest paid or still to be paid will also be issued by the Audit Office concerned to the Drawing and Disbursing Officers/Gazetted Officers for their information.

----------

OFFICE OF THE ACCOUNTANT-GENERAL PUNJAB, LAHORE.

O.O.NO.Fd-I/AS-1-35/168, dated 19.2.1987

Subject:-DISPENSING WITH PAYMENT AUTHORITY AND TIME LIMIT FOR PAYMENT OF G.P.FUND BALANCES

1. Attention is invited to the O.O.No.Fd.I/AS-1-35/AG- Conf/1985/479, dated 7.9.1985 (copy enclosed) on the above subject. Complaints are being received from various subscribers that the instructions contained in the said office order are not being observed strictly under which the Auditor-General of Pakistan has ordered offices to pay the available G.P.Fund balance within 7 days of the receipt of application from the subscriber, even without the issue of payment authority. The Accountant General, Punjab has taken very serious view of the delays caused and

has ordered, that the instructions on the subject should be strictly observed by all District Accounts Officers and Fund Sections.

2. In order to avoid loss to Government in the shape of heavy interest which has to be paid to the subscribers in case of delay/time taken by various District Accounts Officers in transferring and consolidating the balance at one place, it is ordered that final payment of G.P.Fund accumulations should be paid within 7 days of the date of receipt of application for final payment at the station from where he retired.

3. A certificate to the effect that final payment of G.P.Fund balance is being made within 7 days from the date of receipt of application should be furnished by all to Fd-I Coordination section on Ist of each month and a note to this effect kept in the calendar of returns. Any departure from these orders if noticed, will be dealt with severely.

4. The receipt of this letter may please be acknowledge.

----------

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-3/83(Prov), dated 24.6.1987

Subject:- REPLACEMENT OF EXISTING G.P.FUND SYSTEM BY PROVIDENT FUND BOND SYSTEM

I am directed to refer to para 3 of this department circular letter of even number dated 21st September, 1986 on the subject noted above wherein it has been stated that under the new scheme it would not be possible for an employee to subscribe at a higher rate. However, he can obtain Bonds of an equivalent amount in excess of his normal annual subscription from the Bank through his own resources if he so desires.

2. With regards the procedure to be followed for obtaining additional bonds it is clarified that matching subscription equal to the amount of annual subscription or less, but only in multiples of monthly subscription, not exceeding the amount of annual subscription, can be made by making payment by the subscriber himself to the State Bank of Pakistan or the National Bank of Pakistan in the month of May, only under the following Head of Account :-

1000-Unfunded Debt.15000-State Provident Fund.1526-Provident Fund Bonds.1557-Provident Fund Bonds.

Additional matching subscription.

Two copies of the treasury challan will remain in the custody of the D.D.O. until the issue of the bonds to the subscriber concerned.

3. Bonds to be issued against the matching subscription would be in different colours and bear a series different from the regular subscription bonds.

----------

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-3/83(Prov), dated 15.7.1987.

Subject:- REPLACEMENT OF EXISTING G.P.FUND SYSTEM BY PROVIDENT FUND BOND SYSTEM

I am directed to refer to this department's circular letter of even number dated 14.10.1986 on the subject noted above and to state that as complete implementation of P.F.Bond Scheme is likely to take some more time, it has now been decided as follows:-

(i) Payment of the amount being deducted towards P.F.Bond Scheme from the employees who shall retire during the period from 1-7-1986 to 30-6-1988(if the said scheme is not fully enforced by that time) will be made to them along with the final payment of their G.P.Fund Balance.

(ii) Grant of advance, recoveries thereof and the financing of insurance policies out of the G.P. Fund allowed up to 30-6-1987 now stands extended up to 31st May, 1988.

----------

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-3/83(Prov), Dated 15.9.1987

Subject:REPLACEMENT OF EXISTING G.P.FUND SYSTEM BY PROVIDENT FUND BOND SYSTEM

I am directed to refer to this Department's letter of even number dated 21.9.1986 on the subject noted above and to state that consequent upon the revision of the basic pay scales with effect from 1-7-1987 it has been decided to revise the rates of subscription towards the Provident Fund Bonds as shown in the *Annexure. The deductions from the pays of the employees on the basis of the new rates shall be made in July, 1987 to be paid on Ist August, 1987 and onwards.

2. There will be no option to postpone subscription to the above Fund either during leave of any kind or during the training period. In cases of suspension, recovery of arrears of subscription will be effected if reinstatement takes place.

----------

*See at page 93.

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-1/95,dated 5th July,.1995

STATEMENT SHOWING UNIFORM RATE OF SUBSCRIPTIONTOWARDS GENERAL PROVIDENT FUND FROM 1ST JULY, 1995

Scale

Minimum Maximum Mean Minimum subscrip-tion (on mean) at the rate

shown in column

Rate of monthly subsc-ription

Remarks

1 2 3 4 5 6 7B 1B 2B 3B 4B 5B 6B 7B 8B 9B 10B 11B 12B 13B 14B 15B 16B 17B 18B 19B 20B 21B 22

Rs. 1245Rs. 1275Rs. 1320Rs. 1360Rs. 1400Rs. 1440Rs. 1480Rs. 1540Rs. 1605Rs. 1660Rs. 1725Rs. 1830Rs. 1950Rs. 2065Rs. 2190Rs. 2535Rs. 3880Rs. 5085Rs. 7750Rs. 9195Rs. 10190Rs. 10900

Rs. 1770Rs. 1935Rs. 2070Rs. 2230Rs. 2390Rs. 2535Rs. 2695Rs. 2860Rs. 3060Rs. 3265Rs. 3465Rs. 3780Rs. 4110Rs. 4480Rs. 4845Rs. 5490Rs. 7360Rs. 8745Rs. 11600Rs. 13595Rs. 15640Rs. 17000

Rs.1507.50Rs.1605.00Rs.1695.00Rs.1795.00Rs.1895.00Rs.1987.50Rs.2087.50Rs.2200.00Rs.2332.50Rs.2462.50Rs.2595.00Rs.2805.00Rs.3030.00Rs.3272.50Rs.3517.50Rs.4012.50Rs.5620.00Rs.6915.00Rs.9675.00Rs.11395Rs.12915Rs.13950

Rs. 45.23Rs. 80.25Rs. 84.75Rs. 89.75Rs. 94.75Rs. 99.38Rs. 100.00Rs. 110.00Rs. 116.63Rs. 123.13Rs. 129.75Rs. 140.25Rs. 242.40Rs. 261.80Rs. 281.40Rs. 321Rs. 449.60Rs. 553.20Rs. 774.00Rs. 911.60Rs.1033.20Rs.1116.00

Rs. 50Rs. 85Rs .85Rs. 90Rs. 95Rs.100Rs. 100Rs. 110Rs. 120Rs. 125Rs. 130Rs. 145Rs. 250Rs. 265Rs. 285Rs. 325Rs. 450Rs. 560Rs. 780Rs. 920Rs. 1040Rs. 1120

Minimum rates of subscription (on mean) will be as under:

Pay RateRangeUp toRs.1600 3%

Up toRs.1601- 5%3000/-

Above 8%Rs.3000

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-1/95, dated 19th November, 2001

Subject: UNIFORM RATES OF SUBSCRIPTION TOWARDS GENERAL PROVIDENT FUND

I am directed to refer to this Department's circular letter No. FDSR-I-2-1/95 dated 5th July, 1995 regarding uiniform rates of subscription and to state that consequent upon the revision of the basic pay scales for the civil employees of the provincial governemtn vide Finance Department’s circular letter No. FD.PC-2-1/2001, dated 22nd October, 2001, it has been decided to review the rates of subscriptions towards General Provident Fund as shown in column 6 of the Annex to this circular letter. The deduction from the pay of employees on the basis of new rates shall be made in December to be paid on 1st January 2002 till further orders.

2. There shall be no option to postpone subscription to the above Fund either during leave (except Extraordinary Leave Without Pay) or during the training period.

For previous rates see page 99.

STATEMENT SHOWING UNIFORM RATE OF SUBSCRIPTIONTOWARDS GENERAL PROVIDENT FUND EFFECTIVE FROM

1ST DECEMBER 2001 VIDE CIRCULAR LETTER NO. FD.SR.I.2.1/95 DATED 19TH NOVEMBER, 2001

Scale

Min. Max. Mean Minimum subscrip-tion (on mean) at the rate

shown in column 7

Rate of monthly subscrip

-tion

Remarks

1 2 3 4 5 6 7BS Rs. Rs. Rs. Rs. Rs. Minimum rates of subscription

(on mean) will be as under:

Pay range Rates1) Upto Rs. 2700 03%

2) Upto Rs 2701 to Rs 5600 05%

3) Above Rs. 5600 08%

1 1870 3520 2695 80.85 852 1915 3865 2890 144.50 1453 1980 4230 3105 155.25 1604 2040 4590 3315 165.75 1705 2100 5100 3600 18.000 1806 2160 5460 3810 190.50 1957 2220 5820 4020 201.00 2058 2310 6210 4260 213.00 2159 2410 6760 4585 229.25 230

10 2490 7290 4890 244.50 24511 2590 7840 5215 260.75 26512 2745 8595 5670 453.60 45513 2925 9375 6150 492.00 49514 3100 10300 6700 536.00 54015 3285 11235 7260 580.80 58516 3805 12655 8230 658.40 66017 6210 15510 10860 868.80 87018 8135 19835 13985 1118.80 112019 12400 24700 18550 1484.00 148520 14710 28010 21360 1708.80 171021 16305 31285 23795 1903.60 190522 17440 34940 26190 2095.20 2100

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-3/83 (Prov) dated 1st Feb.,1988

Subject:- IMPROVEMENT IN THE G.P.FUND SCHEME.

I am directed to state that the General Provident Scheme was replaced by the Provident Fund Bond Scheme and fixed rate of subscription towards the Provident Fund Bond Scheme by each employee were notified vide this department's letter No. FD-SRI-2-3/83(Prov) dated 21-9-1886. These rates were further revised as a result of revision of basic pay scales with effect from 1-7-1987 vide this department's letter of even number dated 15-9-1987.

2. The Federal Government have intimated that while working out the details of the new system it was felt that in addition to the question of cost effectiveness, operation of the Provident Fund Bond Scheme was likely to entail practical difficulties in its implementation. Therefore, after thorough review it has been decided that instead of introducing the Provident Fund Bond Scheme, its features may be introduced in the existing General Provident Fund Scheme which should be continued. Since the main idea behind the new G.P. Fund Scheme was to provide extra financial benefit to the Government servants, it has been decided to allow from the date of inception of the Scheme (1-7-1986) the additional benefit at 30% over and above the normal rate of profit payable to the Government servants under the existing G.P. Fund Scheme. Fixed rates of contribution will be retained and the subscribers will be allowed advance in a manner that only one advance will remain outstanding at one time.

----------

No.FD/SRI-2-3/83 (Prov)GOVERNMENT OF PAKISTAN, FINANCE DEPARTMENT

Dated 24th February 1988

Subject: IMPROVEMENT IN THE G.P. FUND SCHEME

I am directed to refer to this department's circular letter of even number dated 01.02.1988 and to enclose a copy of Federal Government's O.M.No.F. 1(5)-Reg(7)/87-1507 dated 20.12.1987 with enclosures on the subject noted above and to state that the clarifications made therein have been adopted by the Punjab Government.

2. I am directed to state that there may have been instances where Government servants at the end of last financial year deposited additional matching subscriptions permissible under the defunct Provident Fund Bond Scheme. It has been decided that such Government servants be given the option to either get a refund of the amount deposited or have the amount credited to their G.P.Fund accounts. Such amounts along with other G.P.Fund balance will be entitled to all the benefit allowed on the closing balance of G.P.Fund as on 30th June, 1987.

----------

GOVERNMENT OF THE PAKISTAN FINANCE DIVISION

No.F.1(5)-Reg(7)87-1507, dated 20.12.1987

To Auditor General of Pakistan

Sub: IMPROVEMENT IN THE GENERAL PROVIDENT FUND SCHEME.

I am directed to refer to your letter No. 1046Reg.II/ 16/C/87, dated the 9th December, 1987 (copy enclosed), on the above subject, and to state that the points made therein have been considered and the following decisions taken :-

i) The latest G.P.Fund advance sanctioned on or before the date of issue of this letter may be treated as the single outstanding advance and others be treated as non-refundable advances.

ii) The subscriptions towards the G.P.Fund will remain restricted only to the fixed monthly rates for the respective pay scales. Matching contribution in cash towards the fund will NOT be admissible now.

iii) The financing of insurance policies out of the G.P.Fund was made admissible up to 31st May, 1988. Henceforth, the payment on account of Insurance Premium from the fund will cease and such policies would be financed through subscribers' own resources.

iv) a) The annual rate of profit on the G.P.Fund may vary from year to year. Additional benefit of 30% over and above the normal rate of profit means 30% of the profit announced by the Government year to year. For example, normal profit declared by the Government for a certain year is 14%, the subscribers will get 14% plus 30% of 14%.

b) Additional benefit of 30% clarified above has been allowed w.e.f. 1st July, 1986. Normal rate of profit declared by the Government for the year 1985-86 will, therefore, apply on closing balances as on 30th June, 1986. Total G.P.Fund balance (G.P.Fund balance including profit brought forward plus subscriptions towards P.F. Bonds during 1986-87) thus arrived at on 30th June, 1987 will be eligible for additional benefit. This will be the method for the subsequent years.

2. Necessary instructions may kindly be issued to all concerned in the matter under intimation to this Division. It may also please be ensured that budgetary impact of the change is reflected in the Revised Estimate of 1987-88.

----------

GOVERNMENT OF THE PUNJABFinance Department

No. FD/SRI-2-3/83 (Prov) dated 5th June,1988.

To

The Accountant-General Punjab

Sub:- IMPROVEMENT IN THE GENERAL PROVIDENT FUND SCHEME.

Reference your letter No. FD-I/AS/Provl.GPF/22, dated 29.3.1988 on the subject noted above.

2. It is clarified that a second non-refundable advance is admissible but it will not be allowed until at least a period of one year has elapsed since the previous advance had been drawn.

----------

ORIGINAL VERSION OF RULES/HISTORY OF AMENDMENTS.

Sr. No. Rule

1 1.5 (1) (b)A Government servant who has been re-employed after retirement on contract basis and allowed to subscribe to the General Provident Fund, shall, if he has begun to subscribe, be made compulsory subscriber to the General Provident Fund.

2 1.6 (1) Explanation below sub-rule (1), which was deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989, is given hereunder:-

Explanation --The words "except when on leave" used in this sub-rule have the effect of merely excluding from the limit of three occasions a subscriber who elects not to subscriber during leave under the first proviso to rule 1.9 (1). A subscriber, however, who have not so elected and desires to discontinue his subscription during currency of the leave, may do so; but such discontinuance will count towards the limit of three prescribed in the sub-rule ibid.

3 1.9 (1) 1st Proviso which was deleted vide notification No. FD/SRI-2-3/83(Prov) dated 02.04.1989.

Provided that a subscriber may, at his option, elect not to subscribe during leave, or if he is employed in a vacation department during vacation combined with leave.

4 1.9 (1) 2nd Proviso which was substituted vide notification No.FD/SRI-2-3/83 (Prov) dated 02.04.1989:

Provided further that a subscriber on re-instatement after a period passed under suspension shall be allowed the option of paying in one sum, or in instalments, any sum not exceeding the maximum amount of arrears subscriptions permissible of that period.

5 1.9(2) Sub-rule (2) of Rule 1.9 which was deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989:

The subscriber shall intimate his election not to subscribe during leave in the following manner:-

a) If he is a Government servant who draws his own pay bills, by making no deduction on account of subscription in his first pay bill drawn after proceeding on leave;

b) If he is not a Government servant who draws his own pay bills, by written communications to the head of his office before he proceeds on leave. Failure to make due and timely intimation shall be deemed to constitute an election to subscribe.

The option of a subscriber intimated under this rule shall be final.

6 1.9 (3) Last sentence of explanation below sub-rule (3) of Rule (1.9)which was substituted vide notification No. FD/SRI-2- 3/83 (Prov) dated 02.04.1989:

"while in Military employ, subscription to the Fund will be calculated on that portion of his total emoluments as defined in rule 1.10 (2) which he would have drawn had he continued in civil employ."

7 1.10 It was substituted vide notification No.FD/SRI-2-3/83 (Prov) dated 02.04.1989:

(1) The amount of subscription shall be fixed by the subscriber himself subject to the following conditions:-

(a) It shall be expressed in whole rupees.

(b) Except in the case of Government servants, drawing pay in National Pay Scales 1&2 it may be any sum so expressed but not less than the rates as indicated below:-

Pay range Minimum rate of subscription.

(i) Up to Rs.500 P.M. Six Paisa in the rupee

(ii) Rs.501 to Rs.1000 P.M. Nine paisa in the rupee

(iii) Above Rs.1000 P.M. Twelve paisa in the rupee

The minimum rate of subscription in the case of Government servants drawing pay in National Scale 1 & 2 shall be one rupee P.M. They shall however, be allowed at their option, to subscribe to the Fund at the rates higher than one rupee per mensem.

(2) For the purposes of sub-rule (1) the emoluments of a subscriber shall be--

(a) in the case of a subscriber who was in Government service on the 30th June of the preceding year, the emoluments to which he was entitled on that date; provided as follows:-

i) If the subscriber was on leave on the said date and elected not to subscribe during such leave or was under suspension on the said date, his emoluments shall be the emoluments to which he was entitled on the first day after his return to duty;

ii) If the subscriber was on deputation out of Pakistan on the said date or was on leave on the said date and continued to be on leave and has elected to subscribe during such leave, his emoluments shall be the emoluments to which he would have been entitled had he been on duty in Pakistan;

iii) If the subscriber joined the Fund for the first time under the operation of rule 1.5 on a day subsequent to the said date, his emolumentsshall be the emoluments to which he was entitled on such subsequent date.

(b) In the case of a subscriber who was not in Government service on the 30th June of the preceding year, the emoluments to which he was entitled on the first day of his service or, if he joined the Fund for the first time under the operation of rule 1.5 on a date subsequent to the first day of his service, the emoluments to which he was entitled on such subse-quent date.

(3) The subscriber shall intimate the fixation of the amount of his monthly subscription in each year in the following manner:-

(a) if he was on duty on the 30th June of the preceding year, by the deduction which he makes in this behalf from his pay bill for that month;

(b) if he was on leave on the 30th June of the preceding year and elected not to subscribe during such leave, or was under suspension on that date, by the deduction which he makes in this behalf from his first pay bill after his return to duty;

(c) if he has entered Government service for the first time during the year, or, if he is compulsorily required to join the Fund from a particular date under rule 1.5 or joins the Fund for the first time, by the deduction which he makes in

this behalf, from his pay bill for the month during which he joins the Fund;

(d) if he was on leave on the 30th June of the preceding year, and continues to be on leave and has elected to subscribe during such leave, by the deduction which he causes to be made in this behalf from his salary bill for that month;

(e) if he was on foreign service on the 30th June of the preceding year, by the amount credited by him into the treasury on account of subscription for the month of July in the current year.

(4) The amount of subscription so fixed shall remain unchanged throughout the year:

Provided that if a subscriber is on duty for a part of a month and on leave for the remainder of that month and if he has elected not to subscribe during leave, the amount of the subscription payable shall be proportionate to the number of days spent on duty in the month.

1. The amount of subscription originally fixed by a subscriber is not to be varied during the course of the year on account of any increase or decrease in his rate of pay which may ultimately be found to be due in respect of the 30th June preceding.

2. If a subscriber dies during the course of a month, proportionate subscription should be recovered for that month, i.e., for the number of days during which he was alive in the month.

8. 1.15(d)(1) The amount of the advance shall not exceed four month's pay of the subscriber or twenty five percent of the amount standing at his credit in the Fund whichever is less.

9 1.17 (1) When a subscriber has attained the age of fifty-five years, the competent authority may, in its discretion grant him a special retirement advance, not exceeding eighty per cent of the amount standing to his credit in the Fund.

10 1.19(2)Explanation II under sub-rule (2) of rule 1.19 which was deleted vide notification No. FD/SRI-2-3/83 (Prov) dated 02.04.1989.

For the purpose of recovery of an advance under this rule, vacation combined with rule shall be treated as leave.

11 1.19(3)If more than one advance has been made to a subscriber, each advance shall be treated separately for the purpose of recovery.

12 APPENDIX IV (See Explanation II to rule 1.14)

1. The consent of the Finance Department is presumed to the exercise of the powers by the Administrative Departments concerned in the following cases:

Sr. No. Power Delegated Extent1. To sanction the

grant to gazetted Government servants of temporary advances from their General Provident Fund Accounts.

All Deptts. Subject to the condition laid down in Rule 1.14 and provided further:

a)that the amount of advance does not exceed three months pay or half the amount at the credit of subscriber in the Fund whichever is less: and

b) that a second advance is not granted within 12 months of the final repayment of the 1st advance if the amount of the advance first drawn exceeded two-thirds of the amount admissible under Clause (a) above.

2. The power to Grant advance under rule 1.14 has been delegated in the following cases:

Sr. No. Power Delegated Extent

1. To sanction temporary advance to gazetted Government servants serving under them.

Heads of department

Subject to the conditions laid down in Rule 1.14 and provided further:a) that the amount of the advance does not exceed one month pay and,b)that a asecond advance is not granted until the lapse of 12 months from the date of repayment of all previous advance.

2. To grant temporary advance to non-gazetted Government servants # (in receipt of Rs. 220 per mensum or over NPS 5 to 15).

* Heads of department

Powers subject to the conditions laid down in Rule 1.4, and in Appendix to this chapter.

3. To grant temporary advance to non-gazetted Government servants @ (in receipt of less than Rs. 220 per mensum NPS 1 to 4).

Heads of office

Powers subject to the conditions laid down in Rule 1.4, and in Appendix to this chapter.

# Substituted vide Notification No. SOR1-2-15/79 dated 5.2.1981.* Commissioners of Divisions, District and Sessions judges, Superintending Engineers in the Public Works Department, conservator of forests, the Superintendent, Government Printing Press, Punjab and Deputy Inspector Inspector-General of Police exercise the powers of Heads of departments for this purpose.@ Substituted vide Notification No. SOR-VI-2-15/79 dated 4.8.1980.

13. Original version of explanation to sub-rule (5) of Rule 1.13.

Explanation-- When a subscriber intimates in writing his intention to forgo interest already accrued on his deposits in the Provident Fund, the interest should be withheld and credited to Government revenues.

The interest already credited to the subscriber's account in such cases should be readjusted by debit to his Provident Fund Account by contra-credit to the head "22 -- Interest" or "XX--Interest" according as the amount of interest was originally credited to the subscriber's account during the current year or previous years.

The figures and words "22--Interest" or "XX--Interest" appearing in the above explanation were substituted as follows:-

"1100--Income from property and enterprise--1130--Interest--1139--Others" which were further changed by the Finance Department in accordance with Chart of Classifications of Federal and Provincial governments Receipts and Disbursements issued by the Auditor General of Pakistan (Appendix 2 to the Accounts Code Volume I Third Edition) (Applicable w.e.f. 1.7.1988).

The following uniform rates of subscription towards General Provident Fund were substituted vide Notification No. SR.1-2-1/95, dated 5.7.1995. (see page 101).

Basic Pay Scale Rate of monthly subscriptionRs

B-1 25B-2 40B-3 45B-4 45B-5 50B-6 50B-7 55B-8 60B-9 60B-10 65B-11 70B-12 75B-13 130B-14 140B-15 150B-16 175B-17 250B-18 300B-19 400B-20 500B-21 550B-22 600

GOVERNMENT OF THE PUNJABFinance Department

No.FD/SRI-2-3/83(Prov),dated 15.09.1987.

ACCOUNTANT-GENERAL, PUNJAB, LAHORESTATEMENT SHOWING UNIFORM RATE OF SUBSCRIPTION

UNDER PROVIDENT FUND BOND SYSTEM

Scale Minimum Maximum Mean Minimum deduction at existing rate (on mean) deduction

Proposed rate of monthly

1 2 3 4 5 6B 1B 2B 3B 4B 5B 6B 7B 8B 9B 10B 11B 12B 13B 14B 15B 16B 17B 18B 19B 20B 21B 22

6006256506757007257507908308709109701035110011651350206527104130490054205800

86094510301115120012851370147015901710183020102195238025852925392546605770678077408400

73078584089095010051060113012101290137014901615174018752137.50299536854950584065807100

21.9039.2542.0044.7547.5050.2553.0056.5060.5064.5068.5074.50129.20139.20150.00171.04239.60294.80396.00467.20526.40568

254045455050556060657075130140150175250300400500550600

INDEX

A

AccountsSubscribers' ---- 5

Accounts Officer 1adopted child 2, 4, 34advance

Payment of ---- 11Purpose for which ---- may be

granted 10Special retirement ---- 15

Advance---- for construction of a house 13---- for purchase of a house for

residence 14---- for purchase of agricultural

land from Government 14---- for purchase of conveyance 12---- for reason of health 14---- for the overseas passage for

reasons of education of any member of the subscriber's family 14

---- for the performance of Haj 14---- non-refundable 15---- to defray expense in

connection with the prolonged illness 14

---- to for the overseas passage of the subscriber 14

---- to pay obligatory expenses on a scale appropriate subscriber's status in connection with funerals or ceremonies which by his religion it is incumbent upon him to perform 14

Non-refundable ---- 13Recovery of ---- 16

Advance of Pay 16Advances

---- from the Fund 10Advances from the Fund

G.P. Fund 42Agreement

Form of ---- 83The advance shall be drawn only

after an ---- is executed between the subscriber and the Governor in Form P.F.10 14

The advance shall be drawn only after an ---- is executed by the

subscriber and the Governor in form P.F.11 14

Ancillary instructions 91Appeal

---- against removal, dismissal or compulsory retirement 9

AssignmentForm of ---- 78

AuthoritiesPower to grant advances under

rule 1.14 to 1.18 shall vest in the ---- 67

B

BalancePayment of ---- to be withheld till

the final decision in appeal against removal, dismissal or compulsory retirement 9

Basic Pay Scale 6, 111BOND SYSTEM 92, 93, 94, 96, 97,

112

C

Cancellation---- of nomination 4Contingent notice of ---- 4Form of Contingent notice of ----

75Ceremonies 10child

Posthumous ---- 29circumstances in which

Accumulations are payable 53Compulsory retirement

Appeal against removal, dismissal or ---- 9

Payment of balance to be withheld till the final decision in appeal against removal, dismissal or ---- 9

Compulsory subscription 2Conditions

---- and rates of subscription 5Conditions and rates of

subscriptions 37Constitution

---- and Management of the Fund34

--- of the Fund 2Contingent notice

Form of ---- of cancellation 75Continuous Service 2Contribution by Government

G.P. Fund ---- 39CONTRIBUTORY PROVIDENT

FUND RULES 33conveyance

To purchase a ---- 10

D

Debts---- incurred 10

DeductionsG.P. Fund ---- 55

Definitions 1Deputation

---- in Pakistan or abroad 6Discontinuing subscription

Government servant who exercises the option allowe dby Rule 1.5 (2) may 3

DismissalAppeal against removal, ---- or

compulsory retirement 9Dispensing

---- with payment authority 95

E

Eligible to joiningAll Government servants in

permanent, temporary or officiating service (including probationary service shall be ---- this Fund 2

emoluments 1, 7, 8, 17, 19, 24, 26, 27, 28, 31, 37, 38, 39, 40, 41, 45, 46, 48, 49, 50, 52, 53, 54, 57, 106, 107

F

family 1, 2, 4, 10, 14, 17, 18, 26, 28, 29, 31, 33, 35, 36, 42, 46, 52, 54, 55, 58, 59, 65, 69, 70, 71, 72, 74, 76

Family 1, 33When the subscriber leaves a ----

28Family pensions funds

Payments towards insurance policies and ---- 17

Final payment 16Final withdrawal

---- of accumulations in the fund27Form

---- of agreement 83---- of assignment 78---- of contingent notice of

cancellation 75FORM OF AGREEMENT 83, 85,

86, 88, 89Form of Reassignments 81FORMS OF NOMINATION 71Fund 2Funerals 10

H

Head of Account---- for crediting unclaimed

interest 9History of amendments 105house

Purchase of a ---- 10

I

illnessProlonged ---- 10

incurredDebts --- 10

IneligibleA Government servant subscribing

to a Contributory Provident Fund shall be ---- to join this Fund 2

Insurance policiesPayments towards ---- and family

pensions funds 17interest 5, 7, 8, 9, 10, 11, 12, 13, 14,

16, 17, 19, 21, 22, 24, 25, 26, 27, 28, 30, 31, 35, 37, 39, 40, 41, 42, 43, 44, 45, 46, 48, 49, 50, 51, 52, 53, 54, 55, 57, 58, 59, 60, 63, 65, 79, 83, 85, 86, 88, 89, 95, 96, 111

Interest---- shall not be credited to the

account of a Muslim scriber if 9---- shall not be payable beyond

the end of the sixth month after the month in which the amount became payable 9

G.P. Fund ---- 40

L

leave 2

M

Management of the FundConstitution and ---- 34

Marriages 10Monthly subscription

Rate of ---- 6, 111

N

No option to withdraw 3Nomination 3

Every ---- shall be in such one of the Forma P.F.1, 1-A, 1-B, or 1-C, as is appropriate in the circumstances 4

Forms of ---- 71Nominations

G.P. Fund ---- 35Non-refundable

Advance ---- 13

O

OptionalSubscription to the Fund will be

---- 5Optional subscription 3Original version of rules 105overseas passage

---- for reasons of health or education 10

P

Payment---- of advance 11---- or balance to be withheld til

the final decision in appeal against removal, dismissal or compulsory retirement 9

G.P. Fund ---- 55Payment authority

Dispensing with ---- 95Payment of balance to be withheld

till the final decision in appeal against removal, ---- or compulsory retirement 9

Payments---- shall be rounded to the nearest

rupee 17---- towards insurance and family

pensions funds 17Pensionable service 57plot of land

Purchase of ---- 10Posthumous

---- child 29Procedure

G.P. Fund ---- 57Procedure Rules 31prolonged

---- illness 10PROVIDENT FUND

---- Bond System 92Punjab

---- contributory provident fund rules 33

Purchase--- of a conveyance 10---- of a house 10---- of plot of land 10

Purposes--- for which advance may be

granted 13

R

Rateof monthly subscription 6, 111

Rate of subscription---- shall be determined on the

basis of pay actually receivable from Government 3

RATE OF SUBSCRIPTION93, 99, 101, 112

Rates of subscriptions---- of G.P. Fund 37Conditions and ---- 5

Realisation of subscriptionsG.P. Fund ---- 39

ReassignmentForm of ---- 82

ReassignmentsForm of ---- 81

Recovery---- of advance 16

RemovalAppeal against ----, dismissal or

compulsory retirement 9Right to resume subscription 3

Rights and liabilities of a subscriber3Rmoval

Payment of balance to be withheld till the final decision in appeal against ----, dismissal or compulsory retirement 9

S

Special retirement---- advance 15

Statement---- of account in the fund 31

Subscribers---- Accounts 5

Subscriber's Account 37subscription3, 5, 6, 7, 10, 17, 18, 19,

20, 31, 32, 37, 38, 39, 46, 47, 48, 57, 58, 59, 92, 96, 97, 98, 99, 100, 102, 105, 106, 107, 108, 111Excess payment of --- 10

Subscription--- to the Fund will be optional 5

T

Title and commencement 1

U

Uniform---- rate of subscription 93

V

Voluntary subscriptionThose re-employed for 2 year or

less shall be allowed 3

Y

Year 2

GOVERNMENT OF THE PUNJAB

Finance Department

No.FD/SRI-2-3/83 (Prov) dated 1 st Feb., 1988

SUBJECT: - IMPROVEMENT IN THE G.P.FUND SCHEME.

I am directed to state that the General Provident Scheme was replaced by the

Provident Fund Bond Scheme and fixed rate of subscription towards tlie Provident

Fund Bond Scheme by each employee were notified vide this department's letter

No.FD-SRI-2-3/83(Prov) dated 21-9-1886. These rates were further revised as a result

of revision of basic pay scales with effect from 1-7-1987 vide this department's letter of

even number dated 15-9-1987.

2. The Federal Government have intimated that while working out the details of the

new system it was felt that in addition to the question of cost effectiveness, operation of

the Provident Fund Bond Scheme was likely to entail practical difficulties in its

implementation. Therefore, after thorough review it has been decided that instead of

introducing the Provident Fund Bond Scheme, its features may be introduced in the

existing General Provident Fund Scheme which should be continued. Since the main

idea behind the new C.P. Fund Scheme was to provide extra financial benefit to the

Government servants, it has been decided to allow from the date of inception of the

Scheme (1-7-1986) the additional benefit at 30% over and above the normal rate of

profit payable to Ihe Government servants under the existing G.P. Fund Scheme. Fixed

rates of contribution will be retained and the subscribers will be allowed advance in a

manner that only one advance will remain outstanding at one time.

No.FD/SRI-2-3/83 (Prov)

GOVERNMENT OF PAKISTAN, FINANCE DEPARTMENT

Dated 24th February 1988

SUBJECT: IMPROVEMENT IN THE G.P. FUND SCHEME

I am directed to refer to this department's circular letter of even number dated

01.02.1988 and to enclose a copy of Federal Government's O.M.No.F.l(5)-Reg(7)/87-

1507 dated 20.12.1987 with enclosures on the subject noted above and to state that

the clarifications made therein have been adopted by the Punjab

Government.

2. I am directed to state that there may have been instances where Government

servants at the end of last financial year deposited additional matching subscriptions

permissible under the defunct Provident Fund Bond Scheme. It has been decided that

such Government servants be given the option to either get a refund of the amount

deposited or have the amount credited to their G.P.Fund accounts. Such amounts

along with other G.P.Fund balance will be entitled to all the benefit allowed on the

closing balance of G.P.Fund as on 30th June, 1987.

------------------------------------------------------------------------------------------------------------------

GOVERNMENT OF THE PAKISTAN,

FINANCE DIVISION

No.F.l(5)-Reg(7)87-1507, dated20.12.1987 .

To Auditor General of Pakistan

SUB: IMPROVEMENT IN THE GENERAL PROVIDENT FUND SCHEME.

I am directed to refer to your letter No. 1046Reg.II/ 16/C/87, dated the 9 th

December, 1987 (copy enclosed), on the above subject, and to state that the points

made therein have been considered and the following decisions taken :-

i) The latest G.P.Fund advance sanctioned on or before the date of issue

of this letter may be treated as the single outstanding advance and

others be treated as non-refundable advances.

ii) The subscriptions towards the G.P.Fund will remain restricted only to the

fixed monthly rates for the respective pay scales. Matching contribution

in cash towards the fund will NOT be admissible now.

iii) The financing of insurance policies out of the G.P.Fund was made

admissible up to 31st May, 1988. Henceforth, the payment on account of

Insurance Premium from the fund will cease and such policies would be

financed through subscribers' own resources.

iv)a) The annual rate of profit on the G.P. Fund may vary from year to year.

Additional benefit of 30% over and above the normal rate of profit means

30%. of the profit announced by the Government year to year. For

example, normal profit declared by the Government for a certain year is

14%, the subscribers will get 14% plus 30% of 14%.

b) Additional benefit of 30% clarified above has been allowed w.e.f. 1st

July, 1986. Normal rate of profit declared by the Government for the year

1985-86 will, therefore, apply on closing balances as on 30th June,

1986. Total G.P. Fund balance (G.P. Fund balance including profit

brought forward plus subscriptions towards P.P. Bonds during 1986-87)

thus arrived at on 30th June, 1987 will be eligible for additional benefit.

This will be the method for the subsequent years.

2. Necessary instructions may kindly be issued to all concerned in the matter under

intimation to this Division. It may also please be ensured that budgetary impact of the

change is reflected in the Revised Estimate of 1987-88.

---------------------------------------------------------------------------------------------------------

GOVERNMENT OF THE PUNJAB

Finance Department

No. FD/SRI-2-3/83 (Prov) dated 5th June 1988.

To

The Accountant General Punjab

SUB:- IMPROVEMENT IN THE GENERAL PROVIDENT FUND SCHEME

Reference your letter No. FD-l/AS/Provl.GPF/22, dated 29.3.1988 on the subject noted

above.

3. It is clarified that a second non-refundable advance is admissible but it will not be

allowed until at least a period of one year has elapsed since the previous advance had

been drawn.

-----------------------------------------------------------------------------------------------

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

Fund II/AS/GPF – Schedules/1618 Dated: 07-08-1982

To

All Heads of the Department,

of the Punjab Government.

Lahore.

Subject: PRE-CHECKING AND PREPARATION OF G.P. FUND RECEIPTS

SCHEDULES IN THE OFFICE AND DISBURSING.

It has been observed that the G.P. Fund Schedules in the offices of the

drawing and disbursing officers are not being prepared in accordance with the

instructions issued from time to time by this office as well as by the Government of the

Punjab, which causes the increase in number of missing credits in the G.P. Fund

Accounts of the Government servants for no fault on their part.

The defects noted in the G.P. Fund receipt schedules are mainly of the

following nature.

(i) G.P. Fund Account numbers are not shown at all in the schedules.

(ii) Incorrect Account numbers are invariably being written in the schedules.

(iii) Guide letter such as II/GA, II/EDU etc are not indicated with account

numbers allotted by the Audit office.

(iv) Schedules are not prepared in series of one thousand.

(v) Wrong totaling of schedules.

(vi) Note regarding retirement, suspension, dismissal death, leave and

transfer from one place to another of a subscriber is not recorded in the

schedules.

(vii) Schedules are prepared on minor slips instead of on full or half page

written with illegible handwriting.

(viii) Schedules are not got printed or cyclostyled after verification by the

audit office.

2. This besides creating much complications in the proper maintenance of

G.P. Fund Accounts of the Government servants in this office as well as in all

the District Accounts Officers is creating mental torture to the subscribers for

nothing.

For the preparation of correct schedules, the instructions already issued

on the subject are supplemented with the following guidelines, which may be

strictly observed while preparing the G.P. Fund schedules.

(i) Each schedule must be printed or cyclostyled on full page and not on a

minor slip in the series of thousand viz 1 to 1000, 1001, to 2000, 2001 to

3000, etc.

(ii) The G.P. Fund schedules of Account numbers having separate symbols

viz. II GA, Misc. II EDU etc should be prepared separately.

(iii) Amount of refund of withdrawals need not be printed that should be filled

in every month.

(iv) Grand totals of each series of schedules should be shown in red ink in

figures as well as in words.

(v) In case of a gazetted officer his Account No. Name, Fathers Name

should be printed, which will suffice for his whole period of service, the

amount of monthly subscription of G.P. Fund and refund of withdrawals

should invariably be checked by him while signing the schedule.

(vi) The information about the dismissal, resignation, termination of service,

death suspensions form service, transfer to autonomous bodies or other

audit officer/DAOs. of the subscriber may be men-tined in the remarks

column of the schedules, In case of a gazetted officer he should furnish

the said informations in writing to Audit Office.

(vii) In case of non-gazetted Government servants where schedules are

enclosed with one bill, a covering list for these schedules be prepared

giving therein totals of each series of schedule with grand totals in

figures as well as in works.

(viii) No other schedule such as B/Fund Deduction/recovery on account of

other than G.P. Fund should be prepared on the sheet of G.P. Fund

schedules.

(ix) No deduction on account of G.P. Fund subscription should be made

from the pay of the new subscribers unless their Account Numbers are

allotted by the Audit Office.

(x) The forms for the allotment of the G.P. Fund Account No. in case of a

Government servants who is likely to complete his 2 years service

should be submitted to audit office well in time to avoid subsequent

complications.

(xi) The scheme of one account No. throughout the service of a Government

servant has since been introduced. In the cases of the Government

servants transferred after 1-10-1981 there is No. need for requesting for

the fresh account number, there existing G.P. Fund A account numbers

should be quoted in the schedules in their new officers.

(xii) A simplified specimen of G.P. Fund receipts schedule is given below

for guidance and proper preparation of G.P. Fund schedules.

Sr.

No.

A/c

No.

Name

Father’s

Name &

Designatio

n

Pay

Actual of

Rate

Deductio

n

Refund of

withdrawal

s

TotalRemark

s

1 2 3 4 5 6 7 8

3. You are therefore, requested to direct all the subordinate offices under

your control to get all the G.P. Fund schedules including your own office both

gazetted as well as non gazetted pre-checked from the fund sections of

concerned Audit Offices if already not got checked during this year, the verified

schedules may be got printed or cyclostyled for the entire financial year and

enclosed with the pay bills for the months of 10/82 paid in 11/80 onwards.

4. In the failure cases, the matter will be brought to the notice of the

Administrative department government of the Punjab, for taking suitable action

against the defaulting officers.

5. In order to eradicate the entire defects in the G.P. Fund schedules, it has

been decided that the pay bills of the gazetted officers as well as non gazetted

staff for the month of 10/82 to be paid in 11/82 onwards will not be

entertained/passed in the pay bills passing section in the main office as well as

in the district Accounts offices in the Punjab, unless these are accompanied by

the G.P. Fund schedules, prepared according to the above noted instructions.

The receipts of this letter may please be acknowledged.

(RANA ASAD AMIN)DEPUTY ACCOUNTANT GENERAL (FUND)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

Office Order No: Fund – 1/113 Dated: 27/30-1-1982

OFFICE ORDER.

In order to consider the simplification of the transfer of G.P. Fund balance form

the Main Office to the District Accounts Office and vice versa and form one District

Accounts Office to another District Accounts etc., a meeting with Mr. M. Y. Khattock

Deputy Auditor – General (-T & R) and Mr. Abdul Salam, Assistant Auditor General was

held on 3-1-1982 in the room of the Accountant General, Punjab, Lahore.

2. A result of the decision arrived at, in the said meeting, it is ordered, that with

immediate effect, the intimation of transfer of G.P. Fund Balances (Specimen Enclosed)

Duly embossed with special seal signed by the Deputy Accountant – General/ Fund,

should be sent to the concerned accounts office an acknowledgement printed on the

intimation should be sent back to the transferring office certifying the account of the

amount in the books of the receiving account office.

3. The following procedure will be adopted in this respect.

(i) At the end of the month, the fund section transferring the account in the

Main office will prepare District Accounts Office – wise/Department – wise

covering lists (specimen enclosed) in triplicate of all such transfer intimations

and send to the Fund – II (Coord) section under the signatures of the deputy

Accountant – General/Funds alongwith office copies of the transfer

intimation.

(ii) Fund – II (Coord) Section will consolidate all such lists received from the

various fund sections District Accounts Office – wise and will prepare a

consolidated T.E. (D.A.O. Wise) debiting the amount to the G.P. Fund head

of Account by affording the credit to the District Accounts Office Suspense

Account.

(iii) One copy of the covering list prepared by the G.P. Fund Accounts

transferring section will be passed on by the Fund – II – Coordination section

to the District Accounts Office concerned after recording thereon the No: of

the T.E. and the month of account with a certificate of the preparation of the

T.E. over the signatures of the Deputy Accountant General/Funds. This will

serve the purpose of advice, the second copy of the covering list will be sent

to the fund section maintaining the accounts of the department in the main

office as a schedule of minus credit, while the third copy will be retained in

Fund – II – Coordination section alongwith the office copies of the transfer

intimation.

(iv) On receipt of the covering list in the District Accounts Office, a T.E. for

affording the credit to the G.P. Fund Head of Account by per contra debit to

the District Accounts Office, Suspense will be prepared by the District

Accounts Office and the Amount will be credited to the Accounts of the

subscribers in the respective month of Account without waiting for the actual

credit through Accounts from the account transferring Office.

(v) On receipt of the sealed transfer intimation sent the concerned G.P. Fund

account Transferring section, the District Accounts Office should record the

particulars of the same in a register to be kept with him in safe custody and

hand – over the intimation to the superintendent, G.P. Fund section who

should paste the same in the relevant ledger card and return the

acknowledgement printed on the intimation to G.P. Fund – II – Coordination

of the Main office which will arrange its posting in the relevant Ledger Card.

(vi) The number and date of acknowledgement would be noted against the

original entry of the register maintained in the District Accounts Office as

stated in para – V above.

4. In the cases of the retired/retiring, resigned or died subscribers, the existing

procedure of issuing the sealed final payments authorities from the main office will

however continue.

(Accountant General’s order dated 25-1-82)

DEPUTY ACCOUNTANT GENERAL/FUNDS

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No: Fund – I/AS – 19/A.G. Conference/80 – 81/786. Dated: 27/30-1-1982

Copy forwarded for information and necessary action to: -

1. All Branch officers of fund section.2. All the funds section in the main office.3. All District Accounts Officers in the Punjab (by name registered).

4. Assistant Accounts Officer T.M.5. Assistant Accounts Officer T.D.H.6. Officer on special Duty (Re – Organization Cell) Local.7. Office order Book.

(RANA ASAD AMIN)DEPUTY ACCOUNTANT GENERAL (FUND)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O. No: Fund – 1/110 Dated: 21-12-1981

The Auditor General of Pakistan is very keen that the scheme introduced vide

this office No. Fund – 1/104 dated 17-9-81 copy circulated vide audit: No. Fund – 1/AS

– 18/75 – 80/146 dated 17-9-81 regarding continuation of one G.P. Fund Account No.

through out the service of a Government servant is strictly implemented in the Main

Office as well as all District Accounts Officers in the Punjab.

The Accountant General, Punjab, Lahore has therefore been pleased to order

to depute Malik Mohammad Umar Assistant superintendent funds – II (Cood) section to

verify the implementation of the above said scheme in the Main Office as well as in the

District Accounts Offices form time to time. The Assistant Accounts Officer Funds

Coordination has also been directed to verify the implementation of the scheme in the

District Accounts Offices while attending the meetings of the P.C.D.C.

Accountant General Orders dated 23-11-

81.

DEPUTY ACCOUNTANT GENERAL.

No. Funds. 1/AS – 18/75 – 81/604 Dated 21-12-1981

Copy forwarded for informations to all: -

1. All branch officers of the funds section.

2. All funds sections in the office.

3. O.S.D. (Re-Org. Call) Local.

4. O.O. Book.

5. All District Accounts Offices in the Punjab. They are requested to extend full

cooperation to Malik Mohammad Umar Assistant superintendent and Mr.

Munawar Ali Shah, Assistant Accounts Officer Funds (Cood) in carrying out

the verification as and when they visit their officers for the purpose.

6. Syed Munawar Ali Shah, Assistant Accounts Officer Funds Sections

(Coordination).

7. Assistant Accounts Officers, Incharge Administration – II Sections.

8. Malik Mohammad Umar Assistant superintendent funds – II sections. He

should take up the verification in the main Office immediately and put up a

programme of his visits in the District Accounts Offices Accordingly.

DEPUTY ACCOUNTANT GENERAL. (FUNDS)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No: Fd. I/I – IV/M3/6 Cr. 338 Dated: 15-9-1982

To

The Deputy Accountant General,

GAD. Sections (Locals).

Subject: ADJUSTMENT OF MISSING CREDIT.

The Deputy Auditor General (Inspection) Lahore in his letter No. 1380-

A/23-79, Dated 10-12-79 had pointed out that inspite of adopting different measures for

the improvement of the maintenance of G.P. Fund accounts, no progress could be

achieved. The number of missing credits of the subscribers is still high and this process

of gradual clearance/addition has now become a regular feature fore one reasons or

the other. The subscribers are thus put to lot of inconvenience due to the missing

credits and delay in the final payment of their G.P. Fund accumulations.

The Accountant General, Punjab had therefore ordered circulated vide

Office order No. Fund. I/AS/57, dated 6-1-80 (copy enclosed) that the following

measures should be adopted to accelerate the pace of progress of clearance of

missing credits.

That in the case of Gazetted Government servants the requisite

certificate of G.P. Fund deductions may be obtained from the concerned G.A.D.

Sections and adjust the missing credits on the basis of collateral evidence.

A list of the Gazetted Officers for the verification of the missing credits

was sent to the assistant accounts officer Incharge GAD. IV. The assistant accountant

officer Incharge GAD. IV has returned the same with the observations that the record of

GAD section is not much authenticated as the loose papers are generally detached.

The record of GAD Section is of a permanent nature and the remarks of

the branch officer are quite un-called for.

It is, therefore, desired that the necessary instructions may be issued to

all the GAD sections that full co-operation may be extended and the missing credits

lists when ever sent to GAD Section for verification by G.P. Fund Section may be

verified at once so that the adjustment of the missing credits of the officers is carried

out on collateral basis.

Sd/-

(RANA ASAD AMIN)DEPUTY ACCOUNTANT GENERAL (FUND)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No: GAD. I/Coord/909 Dated: 23-x-1982

Copy alongwith copy of this office letter No. Fund. I/AS/57 dated 6-1-80

is forwarded to all the GAD Sections & District Accounts Offices for compliance of the

orders of the Accountant General.

ASSISTANT ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.L No. Fund. I/A/S/57 Dated: 6th Jan: 80.

Subject: MAINTENANCE OF G.P. FUND ACCOUNTS

The Deputy Auditor General (Inspection) Lahore vide his Letter No. 13.

D-A/23-79 dated 10-12-79 has pointed out that inspite of adopting different measures

for the improvement of the maintenance of G.P. Fund accounts; no substantial

progress could be achieved. The number of missing credits is still high and this process

of gradual clearance/addition has now become a regular feature for one reason or the

other. The subscribers are put to a lot of inconvenience due to the missing credits and

delay in the Final payment of their balance. He has also directed to submit him the

quarterly progress report of missing credits.

The Accountant General, Punjab, Lahore has therefore ordered to

adopted to adopt the following special measures to accelerate the pace of the progress

of clearance of missing credits and compliance reported to fund. I Co-ordination section

by the 20th Jan: 1980.

1. All the Fund sections should over-haul the G.P. Fund Accounts of all

the subscribers and the missing credits should be communicated to respective drawing

and disbursing officers in respect of non-gazetted subscribers asking them to certify.

The deductions actually made form their pay and in case of gazetted Government

servants, the requisite certificate may be obtained from basis of collateral evidence.

2. The clearance of the items placed in the difference sheets is not

perused by the Fund sections. This is a serious omission on the part of the fund

sections. All the fund sections should issue difference sheet memos to the respective

departments and to watch its reply and clearance.

3. All the Branch Officers should sign the difference sheet and missing

credit memos simultaneously while signing the monthly accounts and a certificate to

this effect be recorded on the Account proforma sent to fund II section.

Sd/-

ACCOUNTANT GENERAL.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O. No. Fund. I/AS/In-Act/87-88/179. Dated: 08-11-1988

The Auditor General of Pakistan has ordered to reduce the number of in-active

ledger cards and that further accumulation thereof may not be allowed in any Case.

The following steps may be taken for this purpose;

(i) To find out the designation / office of employment of such subscribers, the

ledger card may be consulted upto the first ledger card.

(ii) In case none of the ledger cards bears this information the index register

may be consulted. This address may be many years old but on addressing

the head of the office, the present whereabouts of the subscriber can be

obtained.

3. The matter should be taken up immediately with G.A.D. Section / Drawing and

disbursing officers to know the reasons for non-receipts of credit, as well as, the

whereabouts of the subscriber in case of transfer where a subscription is not received.

A progress report, on 5th of each month in the usual form, may be sent to fund. I.

Co-ordination, section.

(A.G’s Orders dated 7-11-88)

DEPUTY ACCOUNTANT GENERAL

No: Fund. I/AS/In-Act/87-88/367. Dated: 8-11-88

Copy forwarded for strict compliance to: -

1. All Branch Officer in the Main Office.

2. All Fund Section in the Main Office.

3. All District Accounts Office in the Punjab.

ASSISTANT ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PAKISTAN

REVENUES AGPR COMPLEX, G. 8/4 ISLAMABAD

No. CF. I/Coord/SLG/99-2000/594 Dated: 29-07-1988

To

Mr. Iftikhar Ahmad Mir,

Additional Accountant General

Sub Office of the A.G.P.R

Lahore

Subject: STREAM LIVING THE SYSTEM OF G.P. FUND ACCOUNTS.

According to the prevailing system of G.P. Fund, accounts are being

allotted to the subscribers under specific symbols or the

Ministries/Divisions/Department and national identity Card numbers of the subscribers

are not mentioned in the ledgers.

It has been decided that besides G.P. Fund Numbers necessary

measure may be taken to record the National Identity Card Numbers in the relevant

accounts to avoid duplicate/bogus payments.

Presently the missing credits of a particular month are not being

mentioned in transfer cases, which create problems at the time of final payment, and

sometimes even over adjustment is made which may lead towards over payments. The

missing credits, if any, existing in a particular year may be shown in detail in all transfer

cases i.e.

a. Federal-to-Federal Accounts.

b. Federal to Provincial Accounts.

c. Federal to District Accounts and so on.

Receipts of this letter may please be acknowledged and compliance of para. 2

may be reported on month basis.

Sd/-

MUHAMMAD SHOAIB ANSARI

ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL PAKISTAN REVENUES SUB OFFICE

LAHORE

NO. AGPR/Sp-1/T.M.(1-6)/712 Dated.____________

(i) All D.A.Os in the Punjab.

(ii) Treasury Officer Lahore.

(iii) All the Sections in the Office.

ACCOUNTS OFFICER/T.M.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO: Fund. I (C) /CD/AS/129. Dated: 19-07-2000.

To

All G.P. Fund Manual Section.

1. All D.A.O’s.

Subject: A HESITATION OF NEWLY OPENED LEDGER CARDS

It has been decided by the competent authority that while opening a new

page of the ledger card it should be signed by the Assistant Accounts Officer of the

concerned section showing his full name also.

2. This issued with the approval of the Addl; A.G. Funds).

ACCOUNTS OFFICER

GOVERNMENT OF PAKISTAN FINANCE DIVISION

(REGULATIONS WING)

NO. F.2 (1) R. 7/96-1327/99. Islamabad, the 22nd Nov. 1999.

OFFICE MEMORANDUM

Subject: ADMISSIBILITY OF OPTION FOR CONVERTING NON INTEREST

BEARING G.P. FUND ACCOUNT OR VICE VERSA AND

PERMISSION/RECOVERY OF INTEREST ON ADVANCE (S).

The undersigned is directed to refer to this division O.M.No. F.2 (1) R.

7/76-1103/99, dated 29-9-1999 on the above subject and to say that the following

amendments have been make in paras 4&5 of the O.M. ibid;

i) The word “Muslim” appearing before the word subscribers in Para 4 has

been deleted.

ii) Para 5 has been substituted as follows;

“5. The above decision is effective form 1-7-1999 and finance divisions

U.O. NO. F. 2 (1) R. 7/96-726, dated 7-10-1996 may be treated as

amended to the above extent with effect form the same date i.e.

1.7.1999.”

Sd/-

TARIQ MAHMOOD JAVAID CH.

SECTION OFFICER (R.7)

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB LAHORE

No.TM. 1/2 – 2/GPF/95-2000/CD/120 Dated: 9-3-2000

Copy in continuation of this office Endst. No. TM. I/3-5/88-99/CD/506, dated 29-

10-99, is forwarded for information and necessary action to: -

1. All DAO’s in the Punjab/T.O. Lahore.

2. All Officers in the Main Office.

3. A.O. ADMN. I,II, IAS, FDS.C. PEN. C. PR. C. Reorg. Cell PEN. FS. S in

the Main Office.

4. I.C.O. (For Kind information of A.G. Punjab).

ACCOUNTS OFFICER

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT.

NO: - SO(B&E-I)4-3/90. Dated: - Lahore, the 4th December 1999 .

To

1. The Accountant: General Fun jab, Lahore.

2. All District accounts Officers in the Punjab/Treasury Officers, Lahore.

SUBJECT: G.P.FUHD ADVANCE ETC-ADDITIONAL CHECKS.

Kindly refer to this department’s letters of even number dated 27.8.1999

and 5.11.1999, on the subject noted above.

2. It has further come to the notice of the Finance Department that the civil

servants are facing inconvenience in the matter of drawl of G.P. Fund advance/final

payments on account of delay in the process of reconfirmations of sanctions by your

offices from the sanctioning authorities Difficulties have also been reported about the

verification of the bonafides of the payee through personal appearance before the

District Accounts Officer/ Accounts Officer.

3. In order to obviate the aforesaid difficulties, it has been decided as

below: -

i. The reconfirmation of sanction from the respective sanctioning authority

shall be under taken by the office of the AG (Pb)/DAO(s) within seven (7)

days of its receipts.

ii. The requirement of personal appearance of the payee (non gazetted

employee) alongwith the DDO before the AO/DAQ (Para 2 (vi) of

instructions dated 27.8.1999 refers) at the time of authorization, of G.P.

Fund claim has been dispensed with. He/She would now be required

to only appear personally before the respective drawing & disbursing

officer (DDO) at the time of disbursement of claim.

Sd/-

(KHALID MAHMOOD)

SECTION OFFICER(B&E-I).

NO. &. Date EvenA Copy is forwarded for information and necessary action to:-

1. All Administrative Secretaries, Govt. of .the Punjab.

2. The Registrar, Lahore High Court, Lahore.

3. All Heads of attached-departments.

4. All Commissioners of the Divisions in the Punjab.

5. All District & Session Judges in the Punjab.

6. All .the Deputy Commissioners in the Punjab.

7. The Secretary, Punjab Public Service Commission Lahore.

8. All Heads of Autonomous/Local Bodies in the Punjab.

Sd/-

(KHALID MAHMOOD)

SECTION OFFICER(B&E-I).

OFFICE OF THE ACCOUNTANT "GENERAL PUNJAB" LAHORE

NO: - Fund. I(C)/Advances/CD/5084. Dated;-15.12.1999./

A copy is forwarded for information and necessary action: -

1. I.C.O for information of Worthy Accountant General Punjab, Lahore.

2. All the P.As to Accountant General Punjab, Lahore, Director General

Additional Accountant General Punjab, Lahore.

3. All the Deputy Accountant General in Main Office.

4. All The Accountant Officer in Main Office.

5. All The Assistant Accounts Officers in Main Office.

6. All The District Accountant Officers in Punjab.

ACCOUNTS OFFICER.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO. Fund, I. (c)/AS – Misc/4879. Dated: 07-10-1998

OFFICE ORDER

Subject: COUNTERMOTION OF G.P. FUND BALANCE TRANSFERRED

EXCEEDING TO RS. 50,000/-

In suppression of this office, office orders No. Fd. II/AS/, Dated: 17-9-

1998, it order that all amount exceeding to Rs. 50,000/- on account of G.P Fund

balance transferred to this office or from one District Accounts Office to other District

Accounts Offices may be got confirmed before making any payment.

The above orders must be complied with strictly.

Sd/-

DEPUTY ACCOUNTANT GENERAL

No: Fund, I. (c) / AS – Misc/4880. Dated: 7-10-1998.

Copy forwarded to: -

1. All District Accounts Officers.

2. All Accounts Officers of Fund Sections.

3. All Assistant Accounts Officers of Fund Sections.

ACCOUNTS OFFICER

OFFICE OF THE ACCOUNTANT GENERAL, PAKISTAN REVENUES

NO. CF-I/GPF/Zakat/99-2000/285 Islamabad. 27-04-2000

To

The Additional Accountant General,

Sub-Office of the A.G.P.R.

Lahore.

Subject: DEDUCTION OF ZAKAT FROM G.P. FUND.

Kindly find enclosed finance division (Regulation Wing) U.O. No. F. 2 (1).

R – 7/96 – 413/2000, dated 10-4-2000 on the above subject.

The case has been examined in Finance Division. It has been decided

that the judgment of Supreme Court of Pakistan dated 9-3-99 has to be followed. If a

person files a declaration on the prescribed form (CZ-50) Zakat shall not be deducted

from his G.P. Fund account.

Sd/-

DEPUTY ACCOUNTANT GENERAL (F&P)

GOVERNMENT OF THE PAKISTAN FINANCE DIVISION (REGULATION WING)

Subject: DEDUCTION OF ZAKAT FROM G.P. FUND.

Reference AGPR’s letter No. CF. I/GPF/Zakat/98-99/206-207/ Dated 7-

4-2000 on the subject noted above.

The case has been examined in finance division. It has been decided

that the judgment of Supreme Court of Pakistan dated 9-3-99 has to be followed. If a

person files a declaration on the prescribed form (CZ-50) Zakat shall not be deducted

from his G.P. Fund account.

Sd/-

DEPUTY ACCOUNTANT GENERAL (F&P)

ACCOUNTANT GENERAL PAKISTAN REVENUE, ISLAMABAD

Fin. Div. u.o. No. F. 2 (1) – R-7/96-413/2000 Dated: 10-4-2000

1. All the DAOs in the Punjab.

2. All the Section of this Office.

3. T.Os Lahore.

ACCOUNTS OFFICER/TM

OFFICE OF THE CONTROLLER GENERAL OF ACCOUNTS

10-D WEST TAIMUR CHAMBERS, 4 TH FLOOR, BLUE AREA, ISLAMABAD

No. 60/86/P-I/CGA/C/2001 January 12, 2002

CIRCULAR

Enclosed please find herewith letter No. TM/Misc/III/5132, dated December 24,

2001 received from Accountant General, Balochistan alongwith its enclosures for

information and further necessary action at your end.

Sd/-

(S. MANZOOR-UL-ABBAS)

ASSTT. CONTROLLER GENERAL (ADMN)

Copy to: -

1. The Accountant General, Punjab, Lahore.

Sd/-

(S. MANZOOR-UL-ABBAS)

ASSTT. CONTROLLER GENERAL (ADMN)

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORE

No.TM – I/2 – 2/GPF/2001-02/CD/11. Dated: - 02-2002.

Copy with the copies of under noted enclosures is forwarded for information and

necessary action to: -

1. All DAOs in the Punjab.

2. All Officers in the Main Office.

3. AO I/C Admn. I, II, IAS, Reogran. Cell, PR – I (c), FD – I (c), Pen. FS Section

in the Main Office.

4. ICO (For Kind information of the A.G Pb.)

Reference No. of Enclosures.

1. Accountant General Balochistan Office Memo. No. TM/Misc/III/5132, dt, 24-

12-2001.

2. Accountant General Office Memo. No. TM/Misc/III/362/ AO, dt. 06-05-2001.

3. Govt. of Balochistan, Law Department Memo. No. OPM: 5 – 2 –

Law/89/2158, dt. 11-04-2001.

4. Advocated General, Balochistan Memo No. 4231/AG Dt. 6-4-2001.

5. Accountant General Balochistan Office Memo. No. TM/Misc –

III/2000-01/AO, Date. 10-03-2001.

ACCOUNTANT GENERAL(Cont………..2)

{2}

OFFICE OF THE ACCOUNTANT GENERAL BALOCHISTAN

No. TM/Misc/III/5132 dated December 24-2001

ToThe Controller General of Accounts,

Islamabad.

Subject: DEDUCTION OF ZAKAT FROM G.P. FUND.

The employees belonging to Fiqa-e-Jafria are exempted from at source

deduction of Zakat Against their G.P. Fund accumulation but now the Honorable

Supreme Court of Pakistan has announced a judgment and the employees related to

other Fiqas viz Hanafi, Shafai, Malki, Hambali have been declared at per with Fiqa-e-

Jafria for at souce deduction of Zakat.

2. The matter was referred to the Provincial Law Department of the

Government of the Balochistan for advice. In response the Law department obtained

the legal opinion of the advocate General which confirms that the said provisions are

applicable to the followers of other Fiqas.

3. These were communicated to the Auditor – General of Pakistan. Vide

this office latter NO. TM/Misc/III/362/AO dated 6 th May 2001 for necessary advice. No

reply has yet been received from the Auditor – General Office.

4. In view of the above position it is requested that necessary decision in

the matter may kindly be communicated to enable this office to settle the pending cases

of the Govt. employees.

Encl: As above.

Sd/-ACCOUNTANT GENERAL BALOCHISTAN

Cont…………..P/3

{3}

OFFICE OF THE ACCOUNTANT GENERAL BALOCHISTAN

18-Model Town, Near T.V Station, Hali Road

No. TM/Misc/III/362/AO Quetta May 06, 2001

To

The Auditor General of Pakistan

Constitution Avenue,

Islamabad,

Subject: DEDUCTION OF ZAKAT FROM G.P. FUND

The employees belonging to Fiqa-e-Jafria are exempted form at source

deduction of Zakat against their G.P. Fund accumulation but new the honorable

Supreme Court of Pakistan has announced a Judgment the copy of which is enclosed.

On perusal of the Judgment we understand that the said exemption has also been

extended to the followers of the other Fiqas on production of relevant Affidavit.

However, the matter was referred to the Provincial Law Department. They have issued

advice in consultation with the advocate General Balochistan vide NO.

OPN/5-2/Law/89/2158 dated 11th April 2001 (copy enclosed), which confirms our

presumption.

2. In view of the above it is requested that the case may kindly be

examined and necessary advice may please be issued.

Encl: As above.

Sd/-

(FARRUKH SOHAIL MALIK)

ACCOUNTANT GENERAL

No. OPN: 5-2-Law/89.2158

Government of Balochistan

Law Department

Dated. Quetta, the 11th April 2001.

Cont……………P/4

{4}

To

The Accountant General,

Balochistan, Quetta.

Subject: DEDUCTION OF ZAKAT FROM G.P. FUND

The undersigned is directed to refer to your letter No. TM/Misc-III/2000-

01/AO dated 10-3-2001 on the subject cited above and to forward herewith a copy of

memorandum No. 423/A.G dated: 6-4-2001 received form the office of the advocate

General Balochistan, Containing legal opinion on the point of reference.

Sd/-

(EUGENE. L.M WANG).

SECTION OFFICE (OPINION).

From:

The Advocate General,

Balochistan, Quetta.

To:

The Secretary,

Government of Balochistan,

Department of Law, Civil,

Secretariat, Quetta.

Memorandum No. 423/A.G Dated: 6-4-2001

Subject: DEDUCTION OF ZAKAT FROM G.P. FUND.

Kindly refer to your letter No. OPN/5-2-Law/8/89-1056-57 dated 24-3-

2001 on the subject cited above. In view of the judgment enclosed alongwith above

referred the provisions are applicable to the case of the followers of other Fiqas if the

Declaration filed by the person/individual is in accordance with the relevant provisions

of ordinance and sub rule (1) of rule002of the Zakat (Deduction & Refund) Rules, 1981.

Sd/-

(GHULAM MUSTAFA MENGAL)ASSTT. ADVOCATE GENERAL.

Cont…………..P/5

{5}

OFFICE OF THE ACCOUNTANT GENERAL

BALOCHISTAN 18-MODEL TOWN

NEAR T.V STATION HALI ROAD QUETTA CANTT

NO. TM/Misc-III/2000-01/AO Dated: 10-03-2001

To

The Secretary,

To the Government

Of Balochistan,

Law Department, Quetta.

Subject: DEDUCTION OF ZAKAT FROM G.P. FUND.

Sir,

The undersigned has been directed to enclosed a copy of the judgment

of the honourable Supreme Court of Pakistan which is self explanatory on the

captioned subject.

2. This office may kindly be advised whether the provisions applicable to

the Fiqa-e-Jafria are also applicable to the employees belonging to other Fiqas.

3. An earlt advice is requested.

Sd/-

(ACCOUNTS OFFICER)

TM

Phone No. 9202756

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORE

NO. AGPB/ICO/HM/452 Dated:2/12/99

To

1. All District Accounts Officers in Punjab.

2. All Pension & Fund Sections

Subject: DELAY IN DISPOSAL OF PENSION CASES AND G.P. FUND FINAL

PAYMENT CASES OF THE RETIRED EMPLOYEES OF THE PUNJAB

GOVERNMENT

I have the honour to invite your attention to the Provincial Ombudsman

Punjab office circular letter No. POP-c—7/98 (Pension) dated: 17-1-99 regarding the

subject noted above (Copy enclosed).

2. During the disposal of complaints of retired civil servants of the Punjab

Government, it has been observed by the provincial Ombudsman Punjab, that although

performance of pension and G.P. Fund sections, in this office, and in District Accounts

Officers, in regard to disposal of pension and G.P. Fund cases has been

commendable. He has, pointed out that a number of complaints are being filed to this

office by the referred employees of the Punjab Government for non-payment of pension

and G.P. Fund timely. In the circular letter under reference, the provincial Ombudsman

Punjab has directed to accelerate the finalization of pension cases and ensure

expenditure payment of G.P. Fund dues to the aggrieved persons/retired employees.

3. In this regard attention is invited to instructions contained in this office

O.O. No. TM-I/39 dated 16-9-1998, circulated under 16-9-98. Endl: No. TM-I/2-5/98-

99/CD/46 to 125 dated: 16-9-98 (copy again enclosed) wherein time frame for the

disposal of pension, G.P. Fund etc, cases, in this office as well as in the District

Accounts Officers, has already been laid down. It was also directed that the time frame

fixed/. Therein shall be strictly observed in disposal of the above cases. It is, therefore,

again directed that the disposal of pension and G.P. Fund final payment cases of the

retired employees of the Punjab Government, may be disposed of more expeditiously,

as desired by the Provincial Ombudsman Punjab, and the same should not be delayed

in future in any case. Weekly diary reports should be prepared regularly and approved

by the branch officer/DAG (Pension/Funds Wing) as the case may be monthly report of

all pension, and G.P. Fund cases diaries (in main office) may be submitted to the

Accountant General through the Additional Accountants General (Pension/G.P. Funds)

without fail. Any deviation form the above instructions would render the responsible

person (s) liable to strict disciplinary action under civil servants E&D Rules 1973.

4. The report about the pension and G.P. Fund cases called for by the

Provincial Ombudsman office in para 3 of his circular letter No. POP-C-7/98 (pension),

dated 17-12-99, may be consolidated by the coordination sections of pension and Fund

wings and sent t that office in due time, now and in future. The said reports relating to

District Accounts Officer, shall be consolidated by the Reorganization cell section, and

handed over to the pension I/G.P. Fund (I) Coordination sections for onward

transmission to the office of Provincial Ombudsman Punjab, Lahore.

(A.R.ARIF)

ACCOUNTANT GENERAL

Endst. No. Eneu/453 Dated: 28-12-99

Copy forwarded for information and necessary action to:

1. P.A. to D.G. (Das) for Information of the D.G (Das).

2. P.A. to Addl A.G. (Pension).

3. P.A. to Addl A.G. (Funds).

4. The DAG (Pensions and Funds).

5. The DAO (C), Incharge Re-organization Cell (Local).

6. The A.O. Pension I Coord (Local).

7. The A.O. Fund I Coord (Local).

8. The A.O. T.M.I Section (Local).

9. The A.O. Payroll Coord Section (Local).

10. The A.O. (I.A.S) (Local).

INTERNAL CHECK OFFICER

No. POP-C-7/98 (Pension)

OFFICE OF THE

PROVINCIAL OMBUDSMAN PUNJAB,

2-BANK ROAD LAHORE.

Dated Lahore, the 17th November 1999

To

1. The Accountant General,

Punjab, Lahore.

2. The District Accounts Officers,

Punjab.

Subject: PENSION CASES

I have been directed by the Honourable Ombudsman, Punjab to draw

your kind attention to his order dated 28/1/1997 to accelerate the finalization of pension

cases and ensure expenditure payment of outstanding amounts of G.P. fund to the

aggrieved persons.

2. The Ombudsman has observed that performance of Accountant

General, Punjab and District Accounts Officers in this regard has been commendable.

Nevertheless, it is pointed out that number of complaints is being filed by the retired civil

servants for non-payment of pension and G.P. Fund. This situation needs special

attention of the Accountant General, Punjab and all the District Accounts Officer,

Punjab.

3. In order to ascertain the present position about the finalization of

Pension /G.P Fund cases, the Accountant General, Punjab and all the District Accounts

Officers shall furnish consolidated reports in the first instance, on a proforma indicating

the number of pensioners who have been paid or their cases have been finalized w.e.f.

1-1-1999 to 30-11-1999 so as to reach this office on or before 10-12-1999. This may be

treated as most urgent. The report showing the disposal of G.P./Pension Cases in

December 1999 be however, furnished so as to reach this office by 7 th January 2000.

(NAWAZISH ALI)

REGISTRAR

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O. No. TM/I/39 Dated: 16-9-98

OFFICER ORDER

It has been observed that the cases of G.P. Fund Final Payment, Pension and

pay Fixation (Non-Gazetted Employees) are not being finalized in this Office in due

time. They are delayed causing hard-ship to the concerned employees of the Punjab

Govt. the Accountant General, Punjab has viewed this state of affairs with concern, and

has been pleased to order that henceforth, the following time frame shall be observed

in disposal of the above cases.

(i) Pension Cases and G.P. Fund Fifteen days of

Final Payment cases, receipts form S.S.U.

Receipts form the Special

Service unit (S.S.U.) in O.K Position.

(ii) Pension Case for revision/ Seven days form the

restoration of commuted receipt of cases in pension

portion/restoration of

Gratuity cases/Family

Pension cases.

(iii) Issue of P.P.Os on the Five days form the

basis of authorities receipt of cases

received form other audit in the Pension Section.

circles (other provinces)

(iv) Verification of Pay of N.G. Ten Days form the

employees of the Punjab Govt. receipt of service book

on account of General in the P.F. Section.

Revision of pay scales/

Grant of advance increments

On account of possessing/

Acquing higher qualification and

2. In cases where L.P.C./Service Statements are required to be issued by

the P.R. Sections for issue of PPOs to the Gazetted employees, the concerned P.R.

Section must issue the requisite document to pension section within three days of the

receipt of requisition from the pension section.

3. The Pay Fixation Section (Local) should maintain separate diary from

receipts and disposal of service books for verification of Pay. Regular diary reports

should be prepared and approved to the Accounts Officer (PF)/D.A.G.

4. Any deviation from the above instructions would render the responsible

person (s) liable to strict discipliner/action under the civil servants (E&D) Rules, 1973.

(THIS ISSUES WITH THE APPROVAL OF THE A.G. PUNJAB)

ADDL: ACCOUNTANT GENERAL (PRS)

No. TM/1/2-5/____________ Dated: 16-9-98

Copy forwarded for information & necessary action.

1. All Officer to the

2. All Officers in the Main Office.

3. All Pay roll sections, F. Aid, TDH. I. II. III. IV, Pay Fixation Section, G.P.

Fund Sections, Account General Section, Pension F.S. Section, supply – I &

II, I.A.S. in the Main Office.

4. T.D.O, (for A.Gs kind information please).

ACCOUNTS OFFICER (TM.I)

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB LAHORE

No. TM. 1/2-5/98-99/40 Dated: 21-9-98

OFFICE ORDER

It has been observed with concern that the issue of pay slips/L.P’s

/service statement and countersignatures on L.R.C’s of the Non-Gazetted employees of

the Punjab Education Department, are not disposed of timely in this office as well as in

the DAO’s in the Punjab. The accountant General, has therefore, been pleased to order

that henceforth the cases of issue of pay slips/L.P.C’s/Service statement should be

finalized within ten days of the receipt of requisite documents form the concerned

quarters.

2. In cases of countersignature on the L.P.C’s of the Non-Gazetted

employees of the Punjab Govt. in terms of this office order No. TM.1/29, dated 01-9-97,

requisite action should invariably be taken within five days of the receipts of such cases

in the sections concerned.

3. All such letters for issue of Pay slips/L.P.Cs/Service

Statements/Countersignature on L.P.Cs of N.G. employees of the Punjab Govt.

employees, should be dirarised in the sectional dairies and disposal marked against

them, in order to ascertain the time taken in the disposal of those cases.

4. Any deviation of the above orders would render the concerned person

(s) liable to strict disciplinary action under Government servants (E&D) Rules, 1973.

(THIS ISSUES WITH THE APPROVAL OF THE A.G. PUNJAB)

ADDL: ACCOUNTANT GENERAL /PRS.

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB LAHORE

NO. Fund. I (Coord)/CD/44/12/2 Dated: February 2002

To

All the District Accounts Officers

In Punjab. Okara.

Subject: DELAY IN CONFIRMATION OF G.P.F. BALANCES TRANSFERRED

FROM ONE ACCOUNTS OFFICE TO OTHER ACCOUNTS OFFIC

It has been noticed with great concern that un-necessary and abnormal

delay is caused in confirmation of GPF balance of the subscribers transferred form

various stations. In order to speed up and accelerate the pace of the confirmation

process of GPF balances transferred from various stations, it has been decided that:

i. All District Accounts Officers should bring up details/list of G.P.F

transferred cases form main office to their offices and from their offices to

main office alongwith monthly account and get confirmed form the officer

Incharge of the concerned GPF section personally and take alongwith

him the confirmed list and leave the confirmation their officers with the

concerned branch officer of GPF section;

ii. In case of confirmation of GPF transfer cases pertaining to DAOs it has

been decided that district accounts officers should prepare a weekly list

and send the same to the concerned District Accounts Officer who will

return the list within a week back to the quarter concerned after

confirmation.

iii. The District Accounts Officer concerned shall ensure that has list being

sent to the DAO/A.G. contains full name of the subscriber, parentage,

G.P.F. Account numbers from and to which balance has been

transferred and the relevant monthly account month and year.

2. All District Accounts Officers are directed to implement the above-

mentioned guidelines in letter and spirit in future and follow the procedure accordingly

to mitigate the hardship of the subscribers.

3. This issues with the approval of the Accountant General.

ADDL: ACCOUNTANT GENERAL (FDS)

Copy forwarded for information to:

1. P.S to the Accountant General for his information.

2. P.S to the Director General (DA) for information.

3. The Deputy Accountant General (Funds).

4. All Accounts Officers (G.P.F. Section. 1-12).

ADDL: ACCOUNTANT GENERAL (FDS.)

GOVERNMENT OF PAKISTAN MINISTRY OF RELIGIOUS AFFAIRS ZAKAT, USHR

AND MINORITIES AFFAIRS (ZAKAT AND USHR WING)

No. 66 CE 34 (C)/CA 425/92 Islamabad, the 8th December 1999

To

All ZCCA’s.

Subject: EXEMPTION FORM COMPULSORY DEDUCTION OF ZAKAT

Dear Sir,

I am directed to refer to this Ministry’s letter No. 52 – CE 34/(c) CA 426-dated 26-11-1999.2. The matter has been under active consideration and in consultation with

the Law and Justice Division, it has been decided that until the Federal Shariat Court

declares that declaration regarding exemption form compulsory deduction of Zakat

under Zakat and Ushr Ordinance, 1980, by any Muslim is invalid according to the Fiqh

he follows, any such declaration made by Muslim has to be accepted and exemption

form deduction granted.

3. Your are requested to please advice all your branches all over the

country to follow above instructions meticulously,

Sd/-

(COL. (R) MUHAMMAD JAVAID NOOR)

JOINT SECRETARY (HQ)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB LAHORE

No. Fund – II/Zakat/AS/HM/298 Dated; 18-11-2000

Copy forwarded for information and necessary action to: -

1. All district Accounts Officer’s in the Punjab.

2. All Fund Section in the Main Office.

ACCOUNTS OFFICER

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB LAHORE

No. Fund – II/Zakat/AS/HM/296 Dated; 15-11-2000

To

The District Accounts Officer,

Sheikhupura.

Subject: MISCLASSIFICATION OF ZAKAT MONTHLY DEDUCTED FROM THE

G.P. FUND FINAL PAYMENT CASES AND NON-REFUNDABLE

ADVANCES

It has been observed in the monthly accounts received from your offices

that the deduction of Zakat from the G.P. Fund final payment cases and non-refundable

advances is not properly booked under the receipt head 3501030 Zakat collection

account. In the said head certain amount of the other head have also been being

included/booked every month. The said amounts are related to the head namely PLA

accounts 3501003. These amounts create confusion while transferring the Zakat

collected from the G.P. Fund Head of the Central Government.

2. All the District Accounts Officers are directed to book these amounts

under the proper head of accounts instead of Zakat collection account. The amounts

deducted from G.P. Fund final payment cases and non-refundable advances may be

booked under the head Zakat collection account in future.

3. These instructruction are strictly observed in future. Any negligence of

your office will be brought to the notice of higher authority for a suitable disciplinary

action the defaulter.

ACCOUNTS OFFICER

No. Fund – II/Zakat/AS/HM/297 Dated 15-11-2000

Copy forwarded to: -

1. All the Accounts Office (Fund Section) in the Main Office.

2. T.M. Section.

3. 3. Deputy Accountant General (Funds).

4. O.S.D, (Re-Org. Cell)

5. Chief Inspector of Treasuries T.D.H.II Section and T.D.H.III Section

Department, Lahore.

6. Accounts Officer, Incharge T.D.H.II Section and T.D.H.III Section.

7. Administrator Zakat Government of the Punjab, 2-Court Road, Lahore

ACCOUNTS OFFICER

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB LAHORE

No. Fund – I/CPR/HM/1225 Dated; 06-12-2001

To

The District Accounts Officer,

Shiekhupura.

Subject: DAILY PROGRESS WORK OF STAFF

Accountant General, Punjab has been pleased to approved a format (copy attached) to check/examine the daily work progress of the staff working in G.P. Fund Sections.2. Your are requested to take immediate action accordingly. The work

progress report is to be filled in by the class three officials and maintained in your office.

The said report can be checked by the internal audit central of this office at any time.

DEPUTY ACCOUNTANT GENERAL

NAME OF SECTION

Dated _______________ Work Sheet of Mr. _______________________________.

1. Final Payment Cases with G.P. Fund Numbers

O.B. F.R. Disposal Balance.

2. G.P Fund Advances Cases with G.P. Fund No. _____________________. 3.

Verification/Confirmation

1. Main Office

2. D.A.O’s

4. Posting

1. Board Sheets

2. Ledger Cards.

5. Bills with T.R. Numbers.

6. Diary

1. Ordinary Diary

2. Urgent Diary

3. Special Diary

4. G.P. (Open Katchery)

5. Wafaqi Mohtasib/Provincial Mohtasib diary.

7. Inward

8. Out Ward

9. C.E. Adjustments.

10. Computer Changes.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB LAHORE

No. Fund – 1(Coord) CD/56 Dated; 01-03-2002

To

All the District Accounts Officer,

In Punjab.

Subject: IMPLEMENTATION OF RECOMMENDATIONS OF THE INQUIRY

COMMITTEE FOR MAINTENANCE OF IN FUND SECTIONS

Some time back Accountant General, Sindh constituted a committee to

probe into illegal payment/withdrawal of GPF advances the said committee submitted

the following proposals/recommendations to the controller General of Accounts to

streamline the GPF Ledger Cards and withdrawal of GPF advances and to guard

against illegal fraudulent withdrawals of GPF advances:

i. An inventory of all available GPF Fund Ledgers needs to be prepared. The

missing ledger, if any needs to be identified and kept on record by Fund

coordination section for confirmation within 24 hours to P.F. Sections on

request about availability or otherwise missing of any particular ledger for

adjustment of missing credits.

ii. The controlling Officers may be requested to direct all DDOs under them to

carry out exercise recording of all G.P. Fund advances and recoveries thereof

in the service books of all non-gazette officials.

iii. A checklist should be prepared for guidance of A.O. to conduct general review

as required in para 214 (iii) of Audit Manual and notify specific responsibility of

A.O. thereto, if any. The A.O. in a monthly report should record specifically

item wise in detail as to what has been checked and in token of check, he mist

sign the relevant portion of record too.

2. The Accountant General Punjab has directed that the above-mentioned

recommendations may be implemented in letter and spirit while processing the claims

of GPF advances. The accountant General has further directed that the following check

list may also be kept in view while processing the claims of GPF advance and before

making payment to the subscribers: -

i. Sanction number and date for advances a granted by the competent authority

should be recorded in the requisite register maintained in Form – 66.

ii. Recovery on account of principle and interest should be recorded regularly as

laid down in Para 213 (iv) of Audit Manual:

iii. It should be ensured that the sanctions have been accord by the concerned

competent authority.

iv. The amount sanctioned as advance is covered under the ret prescribed in the

rules and is matching to the balance available in the account of the subscriber.

v. Conditions as warranted by the GPF rules have been fulfilled;

vi. Reasons for withdrawal of advances form GPF should be mentioned in the

remarks column of the ledger card Form – 60.

vii. Number of installments and recovery rate should be entered in the remarks of

the ledger card against the GPF account number of the concerned subscriber.

viii. Recovery of refundable advances and interest thereon should be watched

strictly through monthly post audit of ledger cards.

ix. Cases of GPF refundable and non refundable advances should regularly be

reviewed by the DAO Annually:

x. Posting in ledger cards should be completed and updated to date and broad

sheets should be maintained as warranted by the rules; and

xi. Inward and outward diary for transfer of GPF cases form and to other stations

should be regularly maintained in a register, which shall be a permanent record.

ADDL: ACCOUNTANT GENERAL (FUND)

Copy to the P.S. to the Accountant General for his information.

ADDL: ACCOUNTANT GENERAL (FUND)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB LAHORE

No. Adm – II/G.P. Fd/CD/230/TR/226 Dated; 15-04-2002

To,

The District Accounts Officer,

Okara.

Subject: RECORDING OF G.P. FUND ADVANCES AND RECOVERIES OF

NON-GAZETTED OFFICIALS

In the light of the instructions contained in Controller General Account’s

Letter No. 64/17/Estt. /Discip/2001 dated 06-11-2001 (Copy enclosed) the Accountant

General Punjab has directed to carry out the exercise regarding recording of G.P. Fund

advances and recoveries thereof in the service books of all concerned non-gazetted

officials and sent monthly report to this office.

The attached proforma may filled in accordingly and pasted in the

service Book of the concerned official.

Encl: - one. ACCOUNTS

OFFICER

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB LAHORE

No. 64/17/Estt. /Discip/2001, Dated;

To,

The All Accountant Generals.

Subject: IMPLEMENTATION OF RECOMMENDATIONS OF THE INQUIRY

COMMITTEE FOR MAINTENANCE OF RECORD IN FUND SECTION.

In a disciplinary case of an Accounts Officer of the Accountant General Sindh Karachi regarding illegal payment of G.P. Fund advance the concerned Inquiry Committee has submitted some recommendations for implementation in Fund section of the Accountant General Sindh. The CGA has desired that such recommendations should also be implemented in al other A.G. Officer if already not existing there.

In this connection please find enclosed herewith photocopy of said

recommendations viz 15.2. to 15.4 of the Inquiry Report for further action at your end.

This office may kindly be informed about in existence of implementation of such

recommendations new in your office.

Sd/-

(SYED MANZOOR ABBAS)

RECOMMENDATIONS: -

15.2 An Inventory of all available G.P. Fund ledgers needs to be prepared. The

missing ledger if any needs to be identified and kept on record by Fund

Coordination section for confirmation within 24 hours to PF Section on request

about availability or otherwise missing credits.

15.3 The Controlling Officers may be requested to direct all DDOs under them to

carryout exercise regarding recording of all G.P Fund advances and recoveries

there of in the Service Books of all non-Gazetted Officials.

15.4 Prepare a checklist for guidance of A.O. to conduct general review as required

in para 214 (iii) of Audit Manual and notify specific responsibility of A.O. there to

if any. The A.O. in a monthly report should record specificall itemwise in detail

as to what has been checked and in token of check he must sign the relevant

portion of record too.

Sd/-

(SYED MANZOOR ABBAS)

DETAIL F G.P FUND ADVANCES IN RESPECT OF MR.______________________

_______________Designation __________________Account No. _____________. (Monthly

Recovery)S

. N

o.

Da

te o

f D

raw

al o

f P

. N

o.

Na

ture

of

Ad

van

ce

Am

ou

nt

ap

plie

d f

or

July

Au

gu

st

Se

pte

mb

er

Oct

ob

er

No

vem

be

r

De

cem

be

r

Jan

ua

ry

Fe

bru

ary

Ma

rch

Ap

ril

Ma

y

Jun

e

To

tal

Re

ceip

ts.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB LAHORE

No. Fund – I/(Coord)/234 Dated; 18th April 2002

To,

The Drawing & Disbursing Officer,

Okara.

Subject: CAMPAIGN FOR UPDATEION / CONSOLIDATION OF GPF BALANCE

OF THE SUBSCRIBERS RETIRING DURING 2002

For ensuring and facilitating prompt/immediate GPF final payment at the time of their retirement and saving them from mental torture they are facing presently, this office has taken up an exercise of updation/consolidation of GPF balance of those Government servants/Civil Servants who are going to retire during 2002. This is indeed a big task and cannot be completed without cooperation of the concerned subscribers/civil servants /DDOs.2. I would requested you to provide information / details on the enclosed

proforma immediately to the Accounts Officer, Fund – I (Coord), Office of the

Accountant – General, Punjab, Lahore to consolidate/update GPF balance well in time

before their retirement. A list showing the names of Civil servants / Subscribers of your

Department who are going to retire during 2002 is enclosed for your convenience and

information,

Encl: as above (HAFIA MUHAMMAD ISLAM)

ADDL: Accountant General (Fund)Ph: 9210155, Fax: 9210175

Copy forwarded for information & necessary action to: -

1. The Deputy Accountant – General (Fund) Office of the Accountant

– General, Punjab, Lahore.

2. The Accounts Officer, Fund – I (Coord), Office of the Accountant –

General, Punjab, Lahore.

3. All District Accounts Officers in Punjab for initiating similar action.

(HAFIA MUHAMMAD ISLAM)

ADDL: Accountant General (Fund)

PROFORMA

Statement showing record of the subscriber working in o/o __________________.

S.

No.

Name and

Futures

Name

N.I.D. No.

of the

Subscribe

r

Designatio

n &

Department

Office.

Status of

postings &

Name in

Chronologica

l order with

Dates.

GPFA/c

No.

Computer

Number

1 2 3 4 5 6 7

DRAWING & DISBURSING OFFICER

DEPARTMENT _________________.

DD.O. CODE NO. _______________.

GOVERNMENT OF THE PUNJAB, SERVICES & GENERAL ADMINISTRATION DEPARTMENT (O & M

WING)

Pension/G.P Fund Cases No. So (PCDC) 13 (1)/97 – Summary.

Dated Lahore, the March 2002.

To

1. All Administrative Secretaries, Government of the Punjab.2. All Heads of Attached Department in the Punjab. 3. All Commissioners of Divisions in the Punjab.4. All Regional & Divisional Heads of Departments in the Punjab. 5. All Deputy Commissioners in the Punjab.6. The Registrar, Lahore High Court, Lahore.7. The Registrar, Punjab Service Tribunal, Lahore.8. The Secretary, Provincial Ombudsman, Lahore.9. The Secretary, Punjab Public Service Commission Lahore.10. All District & Session Judges in the Punjab.

Subject: PROMPT FINALIZATION OF PENDING PENSION/G.P. FUND CASESSir,

I am directed to refer to the above noted subject and to state that on a

report regarding disposal of pending pension/G.P. Fund Cases submitted to

Government to Governor, he was pleased to observe as under: -

“……………….Expedite the process of finalization of pension cases especially

which are pending since long. In future, period of pendency of pension cases

may also be indicated in the report (returns)”.

2. In this regard your attention is invited to the earlier circular letters of even

number dated 23-12-1997 and 2-9-1998, which contained detailed instructions on the

subject. In the light of the above quoted observations of the Government, these

instructions may be reiterated upon to all the pension Sanctioning Authorities under

your control so as to ensure finalization of the pending pension/G.P Fund cases

accurately and expeditiously. Adherence to the time frame prescribed for

processing/finalization of pension cases as contained in the pension rules must be

observed.

Your Obedient Servant,

(KHAQAN BABAR)

O&M WING S&GAD

No & Date Even

Copies are forwarded for information and necessary action to:

1. The Accountant General Punjab, Lahore.

2. All District Accounts Officers & Treasury Officers in the Punjab.

3. All Additional Secretaries, Deputy Secretaries, Under Secretaries & Section

Officers in the S & GAD.

UNDER SECRETARY/SECRETARY

PENSION CASES DISPOSAL COMMITTEE PUNJAB.

OFFICE OF THE AUDITOR GENERAL OF PAKISTAN CONSTITUTION AVENUE

ISLAMABAD

No. 69/Reg – II/10-2000/Mohtasib’s Recom:/ Dated; 10th April 2000

To,

The Accountant General Punjab, Lahore.

Subject: COMPLIANCE OF OMBUDSMAN’S RECOMMENDATIONS Reference: MOHTASIB’S ANNUAL REPORT FOR THE YEAR 1998.

The recommendations are reproduced for strict compliance: -

Para. 14 (a) “G.P. Fund Accounts should be computerized Deductions are made

regularly from the emoluments and as such it is the responsibility of the

agency to ensure of action posting. Failure to do so should be the cause

of action against officials of the agency responsible for the neglect.

(b) If any G.P. Fund credits are still missing whatever evidence is

available with the Government Servant should be accepted and the

credit should be duly given.

(c) Proper and complete accounts of G.P. Fund of all Government

employees must be maintained G.P. Fund slips including the latest

balance must be issued to the subscribers regularly every years”.

It is stressed upon that if the above recommendation at (c) Para 14

(Regu. H/13000/99), is strictly followed the lapses will also come to

notice in time and can be rectified accordingly. Kindly acknowledge its

receipts and ensure compliance.

Sd/-

(EJAZ HUSSAIN MALIK)

ASSTT. AUDITOR GENERAL (REGULATION)

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORE

No. Fund I/(c)/HM/107 Dated: 10-6-2000

Copy forwarded for information and strict compliance to: -

1. All Accounts Officer Fund Section.

2. All Assistant Accounts Officers Fund section in main Office.

3. All District Accounts Offices in the Punjab.

4. I.C.O. for (A.G’s Kind information please).

5. Accounts Officer T.M. Section.

ACCOUNTS OFFICER.

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORE

No. RECRG./FSD/G.P.F/CD-9900 Dated: 22-03-1997

To

All the District Accounts Officers,

In the Punjab.

Subject: ADMISSION OF G.P. FUND BILLS IN PAYMENT.

It has observed that generally D.A.O’s while passing the G.P. Fund advance as well as final payment bills do not attest the entries made in the relevant G.P. Fund Ledger Cards. This lapse __________leads to fraudulent drawals of G.P. Funds.

In order to avoid fraud in G.P. Fund side the following instructions in

continuation of the instructions circulated in the posts may also be adhered to while

making payment of G.P. Fund.

1. No Bill for advance/final payment of G.P. Fund should be admitted by

the D.A.O. Without his initialing the entry of the same in the ledger card.

2. A disbursement certificate may be obtained form the D.D.Os after

passing the G.P. Fund Bills. In case the subscriber happened to be D.D.O. himself then

the disbursement certificate should be obtained form him. Disbursement certificate may

be kept in the safe custody.

DISTT: ACCOUNTS OFFICERS (C)

A.A.O. (Admn) to please note for compliance and circalate it to his subordinates.

Copy of letter No. Tr/4-61/Vol.XIII/2779, Dated. 14-2-1983,

From office of the Accountant General Pakistan Revenues, Complex, G-8/4, Islamabad

Subject: MAINTENANCE OF BROADSHEETS RECONCILIATION OF FIGURES .

The object of maintaince of the broadsheets of long-term advance

cannot be achieved unless differences between Ledgers and B/Sheets figures are

reconciled and adjusted. It has generally been observed that reconciliation work has

not been done for a long term now. The cause of this lapse has been pointed out by

the pre-audit sections to be the fact that the figures are not booked department wise by

compilation section. Instead the lump sum amount deducted / recovered by all the pre-

audit sections (GAD/TAD) is posted in the Ledger. Resultantly the broadsheets cannot

be got verified. The matter has been examined at length and to tide over the problem

the following procedure have been suggested: -

i. All pre-audit sections (Both GA & TA) while pre-auditing the claims may

distinctly mark, the name of section at lop of each bill.

ii. The accounting sections while compiling the accounts may take claims may take

every care that figures both of GAD/TAD in respect of long-term advances are

booked separately and shown as such in the classified and consolidated

abstracts.

iii. C.C. sections may also made provision and render computerized accounts

showing invariably the names of respective pre-audit sections.

iv. Completion section may made arrangement to book the figures accordingly.

2. These proposals may please be considered. Views/Comment

communicated by 25-02-1983 positively.

Sd/-

(TANWIR ALI AGHA)

ADDL. ACCOUNTANT GENERAL.

Copy to: -

1. to 3. xxxxxxxxxxxxxx

4. Mr. Naseer Ahmad Sheikh, Deputy Accountant General, Sub-Office of

the A.G.P.R, Lahore.

5. to 10. xxxxxxxxxxxxx

Sd/-

(TANWIR ALI AGHA)

ADDL. ACCOUNTANT GENERAL.

OFFICE OF THE ACCOUNTANT GENERAL PAKISTAN REVENUES, SUB-OFFICE, LAHORE

No. TM/Rcc/CD/1366 Dated: 12-03-1983

Copy forwarded for information and necessary action to: -

The Comments/View may kindly be furnished within 3 days so that the A.G.P.R., may

be approved of the information.

1. All District Accounts Officer’s in the Punjab.

2. All Branch Officer in the Office.

3. All Sections in the Office.

4. Accountant General, Punjab, Lahore.

ASSISTANT ACCOUNTS OFFICERS.

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORE

No. Fund. II/AS/G.P.F./Schedules/83-84/39 Dated: 02-11-1983.

To

1. All Administrative Secretary to Government of the Punjab.

2. All Heads of attached Department in the Punjab.

3. All Commissioners of Divisions in the Punjab.

4. All Deputy Commissioners and District and Session Judges in the

Punjab.

5. The Registrar, Lahore High Court, Lahore.

6. The Secretary, Punjab public service Commission, Lahore

7. All District Accounts officers in the Punjab.

Subject: PREPARATION AND PRE-CHECKING OF G.P. FUND RECEIPT

SCHEDULES.

In has been observed that the G.P. Fund receipt schedules in the offices in the drawing and disbursing officers are not being prepared in accordance with the instructions issued from time to time by this office as well as by the Government of the Punjab, which causes the increase in number of missing credits in the G.P. Fund Accounts of the Government of the Government Servants for no fault on their part.2. The defects noted in the G.P. Fund receipt schedules are mainly of the

following nature:

i. G.P. Fund account Numbers are not shown at all in the schedules.

ii. Incorrect Account Numbers are invariably being written in the schedules.

iii. Guide Letter such as II/GA, II/Edu, II/Misc: etc are not indicated with Account

Number allotted by the Audit Office.

iv. Schedules are not prepared in series of thousand.

v. Wrong totaling of Schedules.

vi. Note regarding retirement, suspension, dismissal death, leave and transfer form

one place to another of a subscriber is not recorded in the schedules.

vii. Schedules are prepared on minor slips instead of or full or half page written with

illegible handwriting.

viii. Schedules are not got printed or cyclostyled after verification by the Audit

Officer.

While signing the schedule attached with his pay bill.

vi The information about the dismissal, resignation, termination of service,

death, suspension form service, transfer to autonomous bodies or other

Audit Officer/District Accounts Office of the subscriber may be mentioned

in the “remarks column” of the schedule. In case of a gazetted officer he

himself should furnish the said information in writing to audit office.

vii In case of non-gazetted Government Servants where schedules are

enclosed with one bill a covering list for these schedules be prepared

giving therein to tals of each series of schedules with grand totals in

figures as well as in words.

viii No other schedules such as B/Fund deduction any recovery on account

of other than G.P. Fund should be prepared on the sheet of G.P. fund

schedules.

ix No deduction on account of G.P. Fund subscription should be made

form the pay of the new subscriber unless there account Nos. are

allotted of G.P. Fund A/c No. in case of Government servants who is

likely to complete his two years service should be submitted to audit

office well in time to avoid subsequent complications.

x A simplified specimen of G.P. fund receipts Schedule is given below for

guidance and proper preparation of G.P. Fund Receipt Schedules.

S.

No

.

Ac

co

un

t N

o.

Na

me

, F

ath

er’

s

Na

me

&

De

sig

na

tio

n

Pa

y

Ac

tua

l ra

te

of

de

du

cti

on

Re

fun

d o

f w

ith

d

raw

als

.

To

tal

Re

ma

rks

1 2 3 4 5 6 7 8

7. All the drawing and disbursing officers may also please be directed to

depute their accounts clerk to concerned Audit – Offices for quarterly reconciliation of

the G.P. Fund Accounts of the quarterly reconciliation of the G.P. Fund Accounts of the

Government servants regarding missing credits alongwith the reconciliation of quarterly

expenditure as already directed by the former Government: of west Pakistan/Punjab in

their Circular letter Nos. mentioned in para – 4 above,

The receipts of this letter may please be acknowledged.

Sd/-

(SARSHAR AHMAD KHAN)

DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORE

No. Fund. II/AS/G.P.F./Schedules/83-84/342 Dated: 10-04-1985.

To

8. All Administrative Secretary to Government of the Punjab.

9. All Heads of attached Department in the Punjab.

10. All Commissioners of Divisions in the Punjab.

11. All Deputy Commissioners and District and Session Judges in the

Punjab.

12. The Registrar, Lahore High Court, Lahore.

13. The Secretary, Punjab public service Commission, Lahore

14. All District Accounts officers in the Punjab.

Subject: PREPARATION AND PRE-CHECKING OF G.P. FUND RECEIPT

SCHEDULES.

In continuation of this office circular letter No. Fund. II/AS/G.P.F./Schedules/83-84/39, Dated: 02-11-1983 you are once again requested that G.P. Fund receipt schedules must be prepared and pre-checked in accordance with the instructions issued form time to time by this office as well as by the Government of the Punjab.

When a person is on leave or under suspension and no deduction is made on account of G.P. Fund for such cases, the G.P. Fund Receipt schedules must be prepared indicating zero deduction.

Sd/- SH. ABDUL GHAFAR

DEPUTY ACCOUNTANT GENERAL O.O. No. Fund-I/145. Dated: 26-01-1984

It has been observed form the complaints received form the subscribers that the G.P. Fund final payment cases are not being timely finalized by the G.P. Fund sections of this office as well as by the district Accounts Officers in the Punjab. The interest upto the date of admissibility is also not allowed to the retired Government Servants.

The Accountant General has taken a serious notice of this state of affairs and ordered that henceforth the G.P. Fund final payment cases of the retired Government servants should be finalized without any delay alongwith the full interest as

admissible under rule 1.13 of the Punjab provident rund rules, 1978. Any disregard of the Punjab Provident Rund Rules, 1978. Any disregard of these orders, if noticed, will be severely dealt with.

Sd/- SH. ABDUL GHAFAR

DEPUTY ACCOUNTANT GENERAL (FUND)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO. Fund – I /AS-18/Vol. II/83-84/261, Dated: 26-01-1984Copy forwarded for strict compliance to: -

1. All the Branch Officers Fund Section.2. All the G.P. Fund Sections.3. All the District Accounts Officers.4. Office order book.5. I.C.A.

ASSISTANT ACCOUNTS OFFICER

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORENo. FDS.I/COORD/153 Dated. 11-10-1984

OFFICE ORDER

In compliance with the President’s orders regarding improvement in the procedures of Pension and G.P Fund, it has been decided that it should be clearly indicated on the annual G.P. Fund Accounts statement whether the Nomination papers in respect of the subscribers concerned had been received and the same were on record. In cases where Nomination Papers had not been received the fact should be indicated on the Accounts statement of the subscribers concerned.

For the purpose, two rubber-stamps viz;(i) “Nomination papers received and entered at serial No. of the stock

register No.___________.(ii) “Nomination papers not received be got prepared for the use with

immediate effect.

Sd/-ACCOUNTANT GENERAL

No. FDS.I/COORD/153 Dated. 11-10-1984

Copy forwarded for information and necessary action to: - 1. All the Branch Officers in the Main Office.2. All the Funds Sections in the Main Office.3. All the District Accounts Officer in the Punjab.

DEPUTY ACCOUNTANT GENERAL (FDS)

REGISTERED IMPORTANT

OFFICE OF THE AUDITOR GENERAL OF PAKISTAN CENTRAL GOVERNMENT OFFICERS BUILDING GULBERG III LAHORE

ToAll Audit & Accounts Officers, Central/Provincial.

Subject: MAINTENANCE OF G.P. FUND ACCOUNT/TRANSFER FROM ONE OFFICE TO AN OTHER It has been noticed with concern that the instruction issued from time to

time for upto date and proper maintenance of G.P. Fund accounts, adjustments of missing credits, transfers of balances and issuance of annual account statements to the G.P. Fund Subscribers before 30th September each year have not been acted upon resulting in complaints to the Wafaqi Mohtasib (Ombudsman). It is, therefore, requested that instructions contained in our circulars. Numbers. 433-A/23-79. Vol. I, dated the 13 th

April 1982 and 608-A/32-79, dated the 4 th June 1984 (copies enclosed), may please be complied with strictly admit may please be ensured that G.P. Fund Accounts for the Subscribers are maintained properly. Missing Credits, if any, adjusted with the help of the officer record as for as possible and without any reference to the subscribers. The upto date account is transferred in cases of transfers of the subscribers form one office to another promptly. The annual account statement should be supplied to the subscribers before 30th September each year. A final payment arranged promptly on retirement including interest on the upto date balance at the credit of the retired Government servants.2. The receipt of this letter may also please acknowledge within a week of the week of the receipt on your office.Encl. As above.

Sd/- (MUHAMMAD ASHRAF QURESHI)

ASSISTNAT AUDITOR GENERAL (AUDIT)

(Cont………2)

-2-No. 1485-A/12-79.11 Dated: 31-12-1986

Copy forwarded to the Assistants Officer, Inspection section (Local)(in duplicate) with reference to Deputy Auditor General (1) Ednst. No. 3150 (Insp) 84-84 (WM), dt. the 3rd December, 1984.

Sd/- (MUHAMMAD ASHRAF QURESHI)

ASSISTNAT AUDITOR GENERAL (AUDIT)

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB LAHORENo. FD.1/AS/Accounting procedure/84-85/90 Dated. 31.12.84

Copy together with a copy of its enclosures is forwarded for information and necessary action to: -

1. All District Accounts Officers in the Punjab. 2. All Funds Section in the Main Office.3. All Branch Officers (Funds).4. All Supervisory Officers in the Main Office.5. I.C.A.6. T.M.

DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE AUDITOR GENERAL OF PAKISTAN CENTRAL GOVERNMENT OFFICERS BUILDING GULBERG III LAHORE

No. 433-A/23-79 Dated: 13-04-82To

1. The A.G.P.R. Islamabad. (by name)2. The A.G. Sindh, Karachi. -do-3. The A.G.N.W.F.P. Peshawar. -do-4. The Comptroller Balochistan Quetta. -do-

Subject: MAINTENANCE OF G.P. FUND ACCOUNT.It has been noticed that G.P. Fund Accounts are not being maintained

properly viz, missing credits are not adjusted; huge amounts are lying in the difference sheets and annual accounts statements for the year 1979-80 and 1980-81 are still to be issued in same office. This shows that no serious efforts are made to ensure the correct compliance of the mandatory provisions of civil servants Act, 1973.2. In this connection attention is invited to section 20 of the Civil Servants Act, 1973 which requires that before the expiry of the third month of every financial year, the accounts Officer or other officer required to maintain provident Fund accounts shall furnish to every civil servant sub-scribing to a Provident fund, the account of which he is required to maintain a statement under his hand showing the subscriptions to including the interest accruing thereon, if any, and withdrawals or advance from, his provident fund during the preceding financial year. Where any subscription male by a civil servant to his provident fund has not been shown on credited to the account o the Civil servant on the basis of such evidence as may be prescribed. The missing credits are to be adjusted either with reference to the records of the Audit Office or on the basis of the required certificates furnished by the departmental authorities. 3. The matter may please be looked into personally so as to ensure the compliance of the above mandatory provisions in letter and spirit suitable instructions may please be issued to all concerned as early as possible under intimation to this office, so that the G.P. Fund Accounts are kept complete and upto date and the G.P. Fund Accounts are kept complete and upto date and the annual account statements are issued in September each year.

Sd/-FAZAL AHMAD

DEPUTY AUDITOR GENERAL (INSP)In the accounts by accounts or other Officer required to maintain such account, such subscription shall be credit.

OFFICE OF THE AUDITOR GENERAL OF PAKISTAN CENTRAL GOVERNMENT OFFICERS BUILDING GULBERG III LAHORE

No. 608-A/32-79 Dated: 04-06-84To

1. The Accountant General, Pakistan Revenue, (by name)Islamabad

2. The Deputy Accountant General, Pakistan, Revenue, (by name)Sub-Office, Lahore.

3. The Additional Accountant General Pakistan (by name)Revenues, Sub-Office.

4. The Deputy Accountant General, Pakistan (by name)Revenues, Sub-Office, Peshawar.

5. The Deputy Accountant General, Pakistan (by name)Revenues, Sub-Office, Quetta.

6. The Deputy Accountant General, Pakistan (by name)Revenues, Sub-Office, Gilgit.

7. The Accountant General, Punjab, Lahore. (by name)8. The Accountant General, Sindh, Karachi. (by name)9. The Accountant General, NWFP, Peshawar. (by name)10. The Comptroller Balochistan Quetta. (by name)

Subject: TRANSFER OF G.P. FUND ACCOUNT FROM ONE OFFICE TO ANOTHER If has been noticed with concern that instructions for transfer of G.P.

Fund account in the event of transfer of Government servant form are account office to another as laid down in the rules are not being observed strictly. The G.P Fund balance are not being transferred promptly and action is initiated on the request for this purpose form the subscriber concerned. Due to in ordinate delays in the transfer of G.P. Fund balance, complaints are being received either directly by this office or these are routed through the Wafaqi Mohtasib.2. In this connection attention is invited to para graph 219 of the Audit Manual which required that the G.P. Fund account of a Government servants is to be maintained by the accounts officer form whom he draws his pay. Accordingly when a Government servant is transferred from one Audit Office to another, he applies to he Accounts Officer of the Audit Circle to which he is transferred for allotment of a new G.P. Fund Account Number stating his previous account number and the name of the Accounts Officer. It is the duly of the Accounts Office to allot him a new G.P. Fund Account Number and also to take up the matter with the previous accounts office for the transfer of the G.P. Fund balance for credit to his account.3. Paragraph 221 of the Audit Manual provides that the stop pace of subscription should also be recorded on the G.P. Fund ledger Accounts. Accordingly if s.no. Subscription in any G.P. Fund account is being posted it is duty of the accounts office to as certain the reasons for that. If this is done this fact of transfer can come to the notice of the Audit Office and action for transfer of balance taken promptly. It may be mentioned that subscription to G.P. Fund can be stopped during leave and suspension instructions in this record have already been issued vide this office circular letter No. 1441-A/53-77, date. 24-12-79 that in G.P. Fund Schedule stating the reasons for discontinuance of the subscription may be attached with the pay bill, so that the

abbreviation “L” of “S” is recorded in the ledger accounts. If no such entries exist the reasons for stoppane of subscription could be the transfer. His records transfer orders these are received in the Audit Sections and those Sections are required to endorse a copy to the G.P. Fund section concerned for taking action to transfer the G.P Fund balance.4. Paragraph 243 of the Audit Manual provide for transfer of G.P. Fund account of a subscriber from account circle to another. The transfer of balance was previously affected through exchange accounts and a lot of time was taken for final adjustment in the ledger account. After the setting up of the sub-Office of the accountant General, Pakistan Revenue it has been decided that the transfer of balance form Main Office to the Sub-Offices and between the sub-offices would be affected by issue of unsealed authority and not through the accounts. The balances are increased and decreased on Performa basis. Similar procedure is being followed form transfer of balances between the District Accounts Offices. 5. The Manual of Fund section of the various Audit and Accounts Officers also provide for transfer of balances of a subscriber who is transferred to the jurisdiction of another Audit Office. Previsions also exit that if a subscriber is transferred to the audit control of an Audit Office his ledger account and other documents should be called for form the concerned Audit Office if these are not furnished. 6. Whatever the procedure may be the most important point is to ensure prompt transfer of balance by one accounts office to another without any requ3est form the subscriber. It is therefore, requested that the above provision may be brought to the notice of all concerned and necessary of G.P. Fund balance of the Government servants involved is done promptly in the event of their transfer form one office to another or form one District Accounts Office to another District Accounts Officers as the case may be ledger.

The receipt of this memo may please be acknowledged.

Sd/- (MUHAMMAD ASHRAF QURESHI)

ASSISTNAT AUDITOR GENERAL (AUDIT)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O. No. Fund-II/TFR-A/C-Procedure/84-85/260 Dated. 27-11-84

To

1. All the District Accounts Offices in the Punjab.

2. A-l Fund sections in the Main Office.

3. A-ll Branch Officers of Fund Section.

4. Officer on Special Duty Re-org Cell.

5. Assistant Accounts Officer T.M.

Subject: PROCEDURE REGARDING TRANSFER OF G.P. FUND BALANCE AS

FROM ONE OFFICE TO ANOTHER

It has been observed that the new procedure regarding transfer of G.P. Fund balance from one office to another introduced vide this office order No. Fund. I. Accounting prodedure/83-84/19 dated. 22-7-84 is not being followed according to the instructions contained therein.

The following shortcomings have been noticed on the part of the District Accounts Offices.(a) (i) The ward credit memo” is not written at the top of “Credit Memo/Transfer

Memo with the result that it creates confusion as to whether the amount has been

transferred under old procedure or new procedure.

(ii) T.D.H. II Section has reported that certain District Accounts Officers are

still following the old procedure involving cash account with which the implementation of

new procedure has become unoperative. The old procedure should be discontinued

forthwith.

(iii) “Inwards and Outwards” registers have not so for been opened.

(iv) The sealed transfer credit memo when received in the G.P. Fund

sections of Main Office as well as of the District Accounts Officers are not being

recorded and credited immediately in the “Inward Register” as well as in the L/Card of

the subscribers in the proper month as plus and minus entry in the ledger card in case

of transfer to other office.

(v) A-t the close of every month each District Accounts Office was required

to submit a consolidated list of “Inwards and Outwards” giving details viz both the

account No’s name of the subscriber, and amount to Fund. II Coord section of this

office for proper watch and reconciliation, which is not being done. This should be

observed and such lists should be sent to this office duly typed or written with legible

handwriting.

(vi) The acknowledgments are not being sent up transferring office

immediately after the case is received in the fund section of the District Accounts Office

and Main Office.

(vii) The Transfer Credit Memo” forms may not be used for the cases, which

are to be, transferred to other Audit circle viz Accountant General, Sindh, Karachi,

Accountant General, NWFP, Peshawar, Comptroller, Balochistan, Quetta and

Accountant General P.R. Offices etc. The balance to other audit circle will be

transferred under the old procedure of T.E. through account III section of this office.

(viii) On receipt of the sealed transfer credit memo in the G.F. Fund section,

payment regarding and final withdrawals can be made after posting the credit on the

L/Card and inward register.

(b) (i) The balance in large number of subscribers in whose cases sealed

transfer intimations were issued under the old procedure but their advices have not so

for been received in the officers to which these were transferred viz: in the main office

as well as in the District Accounts Officers due to which balances have not actually

been credited in the ledger account of the subscribers. To avoid further complications

all such cases may be adjusted as plus and cleared in the monthly account in hand

under intimation to the transferring office for minus entries under present procedure and

such sealed intimations treated as credit memo.

(ii) The instructions already issued and shortcomings pointed out in this

circular letter may kindly observe strictly.

(iii) Please acknowledge receipt of this letter.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

Copy forwarded to Assistant Accounts Officer, T.D.H.II section with the

remarks that no such amount on account of G.P. Fund balance transferred through

cash account by any District Accounts Office should be accepted.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

OFFICE OF THE AUDITOR GENERAL OF PAKISTAN CENTRAL GOVERNMENT OFFICERS BUILDING GULBERG III LAHORE

No. 1484-A/12-79. II. Dated. 17-12-84To

All Audit & Accounts Officers, Central / Provincial.

Subject: MAINTENANCE OF G.P FUND ACCOUNT/TRANSFER FROM ONE OFFICE TO AN OTHER It has been noticed with concern that the instructions issued from time to

time for upto date and proper maintenance of G.P. Fund Accounts, adjustments of missing credits, transfers of balances and issuance of annual account statements to the G.P. Fund subscribers before 30th September each year have not been acted upon resulting in complaints to the Wafaqi Mohtasib (Ombudsman). It is, therefore, requested that instructions contained in our circulars. Numbers. 433-A/23-79-Vol.I, dated the 13 th

April 1982 and 608-A/32-79, dated the 4 th June 1984 (copies enclosed), may please be complied with strictly and it may please be ensured that G.P. Fund Accounts of subscribers are maintained properly. Missing credits, if any, adjusted with the help of the office record as for as possible and without any reference to the subscribers. The upto date account is transferred in cases of transfers of the subscribers from one office to another promptly. The annual account statement each year. A final payment arranged promptly on retirement including interest on the up to date balance at the credit of retired Government servants.2. The receipt of this letter may also please acknowledged within a week of the receipt in your office.Encl: above.

MUHAMMAD SHARIF BHATTI

DEPUTY ACCOUNTANT GENERAL

SUB-OFFICE OF THE ACCOUNTANT GENERAL, PAKISTAN, REVENUE, LAHORENo. TM/FDS/SDL/768 Dated: 3-4-85

Copy alongwith copies of enclosures forwarded to: -1. Funds – I, II, Rangers Cell.2. All the District Accounts Officers in the Punjab for necessary action.

ASSISTANT ACCOUNTS OFFICER

OFFICE OF THE AUDITOR GENERAL OF PAKISTAN CENTRAL GOVERNMENT OFFICERS BUILDING GULBERG III LAHORE

No. 433-A/23-79. Dated. 13-4-1982To

1. The A.G.P.R., Islamabad. (By Name)2. The A.G.P.R., Karachi. -do-3. The A.G.P.R., NWFP, Peshawar. -do-4. The Comptroller Balochistan, Quetta. -do-

Subject: MAINTENANCE OF G.P. FUND ACCOUNT.In has been noticed that G.P. Fund Accounts are not being maintained

properly viz, missing credits are not adjusted, huge amounts are lying in the difference sheets and the annual accounts statements for the years 1979-80 and 1980-81 are

stilly to be issued in some offices. This shows that no serious efforts are made to ensure the correct compliance of the mandatory provisions of civil servants Act, 1973.2. In this connection attention is invited to section 20 of the Civil servants Act, 1973 which requires that before the expiry of the third month of every financial year, the accounts officer or other officer required to maintain provident Fund accounts shall furnish to every civil servant subscribing to provident fund, the account of which he is required to maintain a statement under his hand showing the subscriptions to, including the interest accruing thereon, if any, and withdrawals of advances from, his provident fund during the preceding financial year. Where any subscription made by a civil servant to his provident fund has not been shown or credited to the account of the civil servant on the basis of such evidence as may be prescribed. The missing credits are to be adjusted either with reference to the records of the Audit Office or on the basis of the required certificates furnished by the departmental authorities. 3. The matter may please be looked in to personally so as to ensure the compliance of the above mandatory provisions in letter and spirit suitable instructions may please be issued to all concerned as early as possible under intimation to this office, so that the G.P. Fund Accounts are kept complete and upto date and the annual account statements are issued in September each year.

(FAZAL AHAMD) DEPUTY AUDITOR GENERAL (INSP)

In the accounts by the accounts or other officer required to maintain such account, such subscription shall be credited.

OFFICE OF THE AUDITOR GENERAL OF PAKISTAN CENTRAL GOVERNMENT OFFICERS BUILDING GULBERG III LAHORE

No. 608-A/32-79. Dated. 4-6-1984To

1. The Accountant General, Pakistan Revenues, Islamabad.2. The Deputy Accountant General, Pakistan, Revenues Sub-Office,

Lahore.3. The Additional Accountant General, Pakistan, Revenues Sub-Office,

Peshawar. 4. The Deputy Accountant General, Pakistan, Revenues Sub-Office,

Peshawar.5. The Deputy Accountant General, Pakistan, Revenues Sub-Office,

Quetta.6. The Deputy Accountant General, Pakistan, Revenues Sub-Office, Gilgit.7. The Accountant General, Punjab, Lahore.8. The Accountant General, Punjab, Karachi.9. The Accountant General, Punjab, Peshawar.10. The Comptroller Balochistan, Quetta.

Subject: TRANSFER OF G.P. FUND ACCOUNT FORM ONE OFFICE TO ANOTHER.It has been noticed with concern that instructions for transfer of G.P.

Fund Account in the event of transfer of Government Servant form one Account Office to another as laid down in the rules are not being observed strictly. The G.P. Fund balances are not being transferred promptly and action is initiated on the request for this purpose form the subscriber concerned. Due to in ordinate delays in the transfer of G.P. Fund balances, complaints being received either directly by this office or these are routed through the wafaqi Mohtasib.

2. In this connection attention is invited to paragraph 219 of the Audit Manual, which required that the G.P. Fund account of a Government servant in to be maintained by the Accounts Officer from whom he draws his pay. Accordingly when a Government servant is transferred from one Audit Office to Another, he applied to the Accounts Officer of the Audit circle to which he is transferred, for allotment of a new G.P. Fund Account Number stating his previous account number and the name of the Accounts Officer. It is the duty of the Accounts Office to allot him a new G.P. Fund account number and also to take up the matter with the previous accounts office for the transfer of the G.P. fund balance for credit to his account. 3. Paragraph 221 of the audit Manual provides that stopped of subscription should also be recorded on the G.P. Fund ledger Accounts. Accordingly if no subscription on in any G.P. Fund account is being posted it is duty of the Accounts Office to as certain the reasons for that. If this is done this fact of transfer can come to the notice of the Audit Office and action for transfer of balance taken promptly. It may be mentioned that subscription to G.P. Fund can be stopped during leave and suspension instructions in this regard have already been issued vide this office circular letter No. 1441-A/53-77, Dated. 24-12-1979 that in such cases G.P. Fund schedule stating the reasons for discontinuance of the subscription may be attached with the pay bill, so that the abbreviation “K” or “S” is recorded in the ledger accounts. If no such entries exist the reasons for stoppace of subscription could be the transfer. As regards transfer orders these are received in the Audit sections and those sections are required to endorse a copy to the G.P. Fund section concerned for taking action to transfer the G.P. Fund balance. 4. Paragraph 243 of the Audit Manual provide for transfer of G.P. Fund account of a subscriber form account circle to another. The transfer of balance was previously effected through exchange accounts and a lot f time was taken for final adjustment in the ledger accountant General, Pakistan Revenues it has been declare that the transfer of balances form main office to the sub-offices of and between the sub-office would be effected by issue of a sealed authority and not through the accounts. The balances are increased and decreased on Performa basis. Similar procedure is being followed form transfer of balances between the District Accounts Officer. 5. The Manual of fund Sections of the Various Audit and Accounts Officers also provide for transfer of balances of a subscriber who is transferred to the jurisdiction of another Audit Office. Provisions also exist that if a subscriber is transferred to the audit control of should be called for from the concerned Audit Office if these are not furnished.6. Whatever the procedure may be the most important point is to ensure prompt transfer of balances by one accounts office to another without any request form the subscriber. It is therefore requested that the above provisions may be brought to the notice of all concerned and necessary steps taken to ensure that the transfer and adjustment of G.P Fund balances of the Government servants involved is done promptly in the event of their transfer from one office to another or form one District Accounts Office to another District Accounts Officers as the case may be.

The receipt of this memo may please be acknowledged. (MUHAMMAD ASHRAF

QURESHI) ASSISTNAT AUDITOR GENERAL (AUDIT)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO. FD. I/154 Dated: 23-12-1984

Subject: MAINTENANCE OF G.P. FUND LEDGER CARDS.

Is has been noticed that while opening the new ledger Card, the entries

recorded on the old ledger cards regarding “Designation”, “Office Nomination

registration No.” and “No interest” are not completely copied on the new ledger card

which create confusion at later stage. Due to Omission of “No interest” entry on new

ledger cards erroneous G.P. Fund account statements are issued to the subscribers

after adding interest.

2. On the basis of erroneous account statements the subscribers claim

interest on their accounts at the time of final payment, which is not admissible as laid

down in rule 1.13 (5) of Punjab G.P. Fund rules 1978.

3. The A.G. has taken very serious view of this of this state of affairs and

has been pleased to order that all the current ledger cards should be compared with

the previous ledger cards and attested by the Accountants and a certificate to the effect

that all entries of the old ledger cards have been carried over on the current ledger

cards should be sent to Fund I Section within a fort-night by the Branch Officers.

In future, the Superintendent and Auditor concerned will be held

responsible for the incorrect issue of G.P. Fund balance statements in case of detection

of such Omissions and errors in the ledger cards.

(Accountant General’s Orders date. 18-12-1984)

DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fd.I/AS-Misc/Vol-II/81-84/79 Dated: 27-07-1984

Copy forwarded for information and necessary action to: -

1. All District Accounts Officers in the Punjab.

2. All Branch Officers (Fund) in the Main Office.

3. All G.P. Fund Sections.

The receipt of this letter may please be acknowledged.

DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund- I/AS-18/INT/84-85/196 Dated: 18-03-1985

ToAll the District Accounts Officers,In the Punjab.

Subject: PAYMENT OF INTEREST ON RESIDUAL BALANCE OF G.P. FUNDRules 1.13 of the Punjab G.P. Fund rules 1978 is silent and there is no

provision with regard to the administratively of interest on residual balance, the payment of which is delayed by Audit Office for one or the other reason and as such a reference was made to the Government of Punjab Finance Department in the case of Late Mr. Abdul Latif Khan, Supdt. Home Department for necessary advice. The finance department for necessary advice. The finance department observed that as the payment of residual balance was delayed by Audit department on account of late transfer of balance or missing credits therefore, the subscriber is entitled to the payment of interest upto the end of month proceeding that in which the payment of balance is made.

Copies of the connected correspondence made in this respect are enclosed herewith for information and future guidance.

DEPUTY ACCOUNTANT GENERAL No. Even/197 Dated. 18-3-85

Copy forwarded for information and necessary action to: -1. All the Branch Officer of the Fund Sections in the Main Office.2. All Fund Sections in the Main Office Lahore.

ASSISTANT ACCOUNTS OFFICER

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENTNo. FD/Sri-2-4/84 Lahore the11th March, 1985To

The Deputy Accountant General (Funds),Accountant General, Punjab,Lahore.

Subject: PAYMENT OF INTEREST ON RESIDUAL BALANCE OF G.P. FUND.Kindly refer to your letter No. Fund-I/As/137, dated 12-2-1985 on the

subject noted above.

2. The decision has been taken by this department after due consideration. The clarification already made is in accordance with the spirit of rules and does not require any amendment therein.

RAIZ UL HAQUE AWANUNDER SECRETARY (SR-I)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund -I/AS/137 Dated: 12-02-1985

ToThe Secretary, to the Government of the Punjab,Finance Department, Lahore.

Subject: PAYMENT OF INTEREST ON RESIDUAL BALANCE OF G.P. FUND ACCOUNT.

Reference: Your memo No. Fd.SRI/2-4/84 dated Nil.

The decision conveyed vide memo under reference is against the instructions contained in rule 1-13 of the Punjab G.P. Fund rules 1978 as well as the decision contained in letter No. F-1 (i) R-7/84, 1035, dated 20-9-84 of the Government of the Pakistan Finance Division (Regulation wing II). Copy of which has already been supplied vide this office memo. No. Fd.1/AS/95 dated. 2-1-1985.

It is therefore, requested that the matter may please be re-considered or otherwise necessary amendment may please be made in rule 1.13 of the Punjab provident fund rules 1978.

Deputy Accountant General

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENTNo. FD/Sri-2-4/84 To

The Accountant General Punjab,Lahore.

Subject: PAYMENT OF INTEREST ON RESIDUAL BALANCE OF G.P. FUND.Refer your memo. No. Fund-1/AS/95 date. 2-1-85 on the subject noted

above. 2. This Department observes that as the payment of balance amount of G.P. Fund was delayed by the Audit, in this case, on account of late transfer of balance or missing credits the subscriber is entitled to payment of interest upto the end of the month preceding that in which the payment of balance is made.

RAIZ UL HAQUE AWANUNDER SECRETARY (SR-I)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund-I/AS/95 Dated: 02-01-1985

ToThe Secretary, to the Government of the Punjab,Finance Department, Lahore.

Subject: PAYMENT OF INTEREST ON RESIDUAL BALANCE OF G.P. FUND ACCOUNT Mr. Abdul Latif Khan, Superintendent, Home Department west Pakistan

secretariat retired from service on 24-7-59 and died on 17-12-83. He applied for the payment of his G.P. Fund account in 7/60. The authority for the available balance amounting to Rs. 2184/- of his G.P. Fund account No. II DA 4694 maintained in this office was issued vide No. Fds-iv/GA-F/HM/897 dated 3-8-1970. As the subscriber applied for the final payment after one year of his retirement he was allowed interest for six months i.e. upto 1/60 after retirement according to the instructions contained in rule 1.13 of the Punjab G.P. Fund Rules 1978.2. Prior to 10/55 before the integration of one unit the account of the subscriber was maintained by the Comptroller southern area West Pakistan. The Amount of 3459/- was transferred by that office in 6/58, which could not be adjusted for want of complete particulars of account through which it was transferred. The matter remained under correspondence between this office and comptroller southern area West Pakistan/A.G. Sindh/Comptroller Balochistan. The amount was adjusted in 8/84, and authority amounting to Rs. 3674/- or the balance transferred to the this office adding interest thereon upto 1/60 was issued to the secretary to Government of the Punjab Home Department vide this office authority No. Fds-I/SP/HM/No. 1195 dated 14-11-1984 for disbursement to the legal heirs of the deceased subscriber. 3. The widow of the deceased subscriber has claimed that the should be paid interest upto 8/84 on the balance transferred from C.S.A. Karachi in 6/58, because payment was delayed due to non-adjustment of balance by various Audit Officers. The contention of the widow is that she should be paid interest on the balance remained un-adjusted, as the deceased could have derived benefit by investing it somewhere else if he had been paid total balance in the first instance i.e. in 7/60.4. Rule 1.13 of the Punjab G.P. Fund rules 1978 is silent in this respect and there is no provision, that in the instant case, where the subscriber had applied for final payment after six months of his retirement, should be paid interest upto the end of he month proceeding that in which the payment is made. It is, therefore, requested, that the case may please be examined and this office advised as to whether interest paid for six month after retirement in this case is correct and if otherwise the decision of the Government communicated to this office. The copies of the references made on this subject by the Auditor General of Pakistan decision of the Government of Pakistan Finance Division (Regulation Wing II) are enclosed, which may also be kept in view.

DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund-II/AS/GPF/Schedules/84-85/342 Dated: 10-04-1983

To

1. All Administrative Secretaries to Government of the Punjab.2. All Heads of attached Department in the Punjab.3. All Commissioners of Divisions in the Punjab.4. All Deputy Commissioners and District & Session Judges in the

Punjab.5. The Registrar, Lahore High Court, Lahore.6. The Secretary, Punjab, Public service Commission, Lahore.7. All District Accounts Officers in the Punjab.

SUBJECT: PREPARATION AND PRE-CHECKING OF G.P. FUND RECEIPT SCHEDULES.In continuation of this office circular letter No.

Fund-II/AS/GPF/Schedules/83-84/39, dated 2-11-83 you are once again requested that G.P. Fund receipt schedules must be prepared and pre-checked in accordance with the instructions issued from time to time by this office as well as by the Government of the Punjab.

When a person is on leave or under suspension and no deduction is made on account of G.P. Fund for such cases, the G.P. Fund Receipt schedules must be prepared indicating zero deduction.

SH. ABDUL GHAFARDEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fd-I/AS-1-35/A.G.Conf/1985/549 Dated: 07-10-1985

ToAll District Accounts Offices,In the Punjab.

SUBJECT: DISPENSING WITH PAYMENT AUTHORITY AND TIME LIMIT FOR

PAYMENT OF G.P. FUND BALANCE.

Please refer to this office circular No. Fd.1/AS-1-35/A.G.Conf/1985/498

dated 22-9-1985 and expedites the submission of the required certificate upto 13-10-

85.

MUHAMMAD SHARIF BHATTI

DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fd-I/AS-1-35/A.G.Conf/1985/498 Dated: 24-9-1985To

All District Accounts Officers,In the Punjab.

SUBJECT: DISPOSING WITH PAYMENT AUTHORITY AND LIMIT FOR PAYMENT OF G.P. FUND BALANCE.

Please refer to this office circular letter No. Fd-1/AS-1-35/A.G. Conf. 1985/479 dated 7-9-85 on the subject cited above.

Please furnish a certificate that final payment of G.P. Fund balance is being made within seven days for transmission to Auditor-General of Pakistan.

MUHAMMAD SHARIF BHATTI

DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fd-I/AS-Misc/487-88-89-90-91 Dated: 18-9-1985To

All District Accounts Officers,In the Punjab.

Subject: TRANSFER OF G.P. FUND BALANCE/SETTLEMENT OF G.P. FUND OF FINAL PAYMENTS . The expenditure transfer of G.P. Fund balance and quick settlement of

G.P. Fund final payment cases does not require any emphasis. 2. There has been a perpetual stream of complaints from the subscribers about the delay caused in the transfer of G.P. Fund balances and in settlement of final payment by the various District Accounts Officers. Of late, the wafaqi Mohtasib is being continuously approached by the aggrieved subscribers on this score, and he (the Wafaqi Mohtasib) has taken a very serious view of this lapse on the part of the District Accounts Officers.3. I am, therefore, to invite your PERSONAL ATTENTION to this vital issue and to request you to ensure that the transfer of G.P Fund balances and settlement of final payment cases is done within seven days from the date of receipt of the application under your personal supervision. Any disregard, in future, would be attributed as the personal failing on the part of the DAO and superintendent Incharge of the G.P. Fund section and would invoke strict disciplinary action against them.

The receipt of these instructions may please be acknowledged.

ACCOUNTANT GENERAL Copy forwarded for information to: -

1. The Auditor-General of Pakistan with reference to his letter No. 3273-Insp/101-85 (WM) dt. 14-9-85.

2. Director Investigation – II Office of the Wafaqi Mohtasib (Ombudsman)’s Secretariat Government of Pakistan Islamabad for information with reference to his letter NO. Reg-II/1341/85-728 dated 5-8-1985.

3. All Branch Officer of the Fund Section in the Main Office.4. All Superintendents in the Fund Sections.5. Ch. Sakhawat Ali Chairman PCDC/Additional secretary S&GAD Government

of the Punjab, Lahore.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT

GENERAL OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fd-I/AS-1-35/A.G.Conf/1985/479 Dated: 7-9-1985

SUBJECT: DISPENSING WITH PAYMENT AUTHORITY AND TIME LIMIT FOR PAYMENT OF G.P. FUND BALANCES.Final payments of G.P. Fund Should be made to subscribers on the

bases of available balance in the L/Cards within seven days of the receipts of application. Issue of a payment authority by the audit office may be dispensed with of payment is to be made on the same station.

2. Payment authorities will, however need to be issued by one audit circle to another and one District Accounts Officer to another where so required. 3. Departments Drawing and Disbursing Officers and Officers may henceforth be asked to submit bills for final withdrawal of G.P. Fund at the pre-audit counter of the audit office concerned together with G.P. Fund form 10 and application. The bill will be completed by the Department/Drawing and Disbursing Officers/Officer with the help of the G.P. Fund balance shown in the latest accounts statement available with them. Necessary correction, if required in the amount of the claim will, however, be made by the respective Audit Office/District Accounts Office and the claim passed for payment. An intimation of the balance/interest paid or still to be paid will also be issued by the Audit Office concerned to the Drawing and Disbursing Officers/Gazetted Officers for their information.

ACCOUNTANT GENERAL Copy forwarded for information and necessary action to: -

1. All District Accounts Officers in the Punjab.2. All Branch Officers in the Main Office Lahore.3. All Fund sections in the Main Office Lahore.4. Secretary to the Government of Punjab, Finance Department for issuing

necessary instructions to all the department of the Punjab Government.5. Ch. Sakhwat Ali, Additional Secretary S&GAD/Chairman Pension & G.P.

Fund claims Disposal Committee Civil Secretariat Punjab Government Lahore.

6. All Supervisory Officers in this Office.7. I.C.A. (Local).

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

CIRCULARCopy of memo. No. CF.I/AG’s- Instructions/1102 dated 11-8-85 of office

of the Accountant General, Pakistan Revenues, G-8/4, Islamabad, addressed to Rana Assad Amin, Deputy Accountant General, Office of the AGPR, Lahore.

SUBJECT: DELAY IN DISPOSAL OF BILLS IN G.P. FUND SECTIONS.

In has been brought to the notice of the Accountant General, Pakistan Revenue, Islamabad through a complaint that G.P. Fund advance bills are delayed in audit office (AGPR) beyond prescribed time limit 3 days. The Accountant General has therefore ordered that the following instruction may be strictly followed for prompt disposal of the bills and in future delays should be investigated and responsibility may be fixed under intimation to this office: -

1. No bill should be kept in Fund Sections for more than 3 days.2. No bill should be returned un-passed on the grounds of insufficient balance

unless upto date balance is worked out from the monthly computer slips or from schedules received form accounting sections.

3. The daily outstanding bills report may be submitted for the A.A.O’s information.

4. If it is deemed necessary to return a bill, all relevant objections should be raised on l1st occasion.

5. Bills should be dealt with on top priority basis.

DEPUTY ACCOUNTANT GENERAL (FUND)

SUB OFFICE OF THE ACCOUNTANT GENERAL, PAK: REVENUES, LAHORE.

No. AGPR/TM/SOL/1-6/G.P.F/CD/9 Dated: 21-8-1985

Copy forwarded for information and necessary action to Fund – I and II section and rangers call.

Copy forwarded to All the District Accounts Officers in the Punjab.

ASSISTANT ACCOUNTS OFFICER

WAFAQI MOHTASIB (OMBUDSMAN)’S SECRETARIATFINAL ORDER

Complaint No. Reg.II/4085/85-999Name of the complainant: Mr. Mumtaz Hussain Bajwa.Agency complained against: A.G. Punjab.

SUBJECT: DELAY IN THE TRANSFER OF G.P. FUND BALANCE FROM D.A.O. GUJRAT TO FAISALABAD. Mr. Mumtaz Hussain Bajwa, Instructor, Government college of

Technology, Samanabad, Faisalabad, in his Complaint dated 2-7-85, alleged delay in the transfer of his G.P. Fund balance by the DAO Gujrat to the DAO Faisalabad. 2. The complaint was taken up with the Auditor General’s Office on 16-7-85, for report. In reply dated 5-8-85, the Agency reported transfer of G.P. Fund balance of Rs. 17900/- to the D.A.O. Faisalabad on 25-7-85 after allowing interest upto 6/85.3. Although the G.P. Fund balance of Rs. 17900/- had been transferred to the D.A.O. Faisalabad by the D.A.O. Gujrat, it appears desirable to impress on the Accounts Offices to avoid delay in the transfer of G.P. Fund balance, on the transfer of the subscribers form one station to another. Relief has been provided to the complainant in the instant case. The complaint stands disposed of.

Sd/-ACTING OMBUDSMAN

Place. Islamabad.Dated: 15th August 1985.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Reorg/WM/GRT/CD/1579/TR-108/ Dated: 9-9-1985To

The Deputy Accountant General (Fund). (Local).Subject: DELAY IN THE TRANSFER OF G.P. FUND BALANCE FROM DAO

GUJRAT TO DAO FAISALABAD. Please find enclosed a copy of the final decision passed by Wafaqi

Mohtasib bearing No. Reg-II/4085/85-999, dated 15-8-85 for issue of necessary instructions to Assistant Accounts Officer/District Accounts Officers for strict compliance.

OFFICER ON SPECIAL DUTY No. Fund. 1/AS-1/1-1/Misc/490/- Dated. 19-9-1985

Copy alongwith a copy of Wafaqi Mohtasib decision dated. 15-8-85 is forwarded to the following with the directions that the delay in the transfer of G.P. Fund balances should be avoided by their offices& the same transferred to the concerned District Accounts Office with in 7 days of the receipts of request for the transfer of G.P. Fund balance in their offices. In case for the transfer of G.P Fund balance in their offices. In case the transfers of G.P. Fund balances are not effected with in 7days, disciplinary action will be taken against the defaulters.

1. All Branch Officers in the Main Office.2. All G.P. Fund Sections in the Main Office (Local).3. All District Accounts Officers in the Punjab.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

No. Fund .I/AS/1-1/Misc/491-92/ Dated: 19-9-85

Copy alongwith its enclosure is forwarded for information to:-(i) Secretary to the Government of the Punjab, Finance

Department Lahore.(ii) Ch. Sakhawat Ali, Additional Secretary S&GAD Civil

Secretariat, Lahore & Chairman Pension Cases Disposal Committee, Punjab Government, Lahore.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

Office Order No. FD. 1/AS/1-1/394 Dated: 29-7-85

It has been noticed that the detail as well as the amount of the interest is not being shown distinctly while transferring the G.P. Fund Deposits of a subscriber form one quarter to another.

It is therefore ordered that in future the amount of the interest and the month upto, which the same has been allowed, may invariably be mentioned distinctly.

DEPUTY ACCOUNTANT GENERAL

No. Fund-1/AS/1-1/395 Dated: 29-7-85

Copy forwarded for information and strict compliance to: -1. All Branch Officer of Fund Sections in the Main Office.2. All Fund Sections.3. All DAO’s in the Punjab.

DEPUTY ACCOUNTANT GENERAL

O.O No. Fd-1/AS-18/346-353 Dated: 26-6-85In view of formation of two new districts in the Punjab from 1-7-85.

The Accountant General Punjab bas been pleased to order that the abbreviation to denote the name of the Districts noted below before each may please be prefixed before the initials of the Department in the G.P. Fund Account Numbers of the subscribers to be allotted newly.

S. NO.

NAME OF DISTRICTABBREVIATION TO BE USED BEFORE THE INITIAL

OF THE DISTRICT AND ACCOUNT NUMBER1 Chakwal II CKL2 Khanewal II KNL

These abbreviations may please be prefixed before the initial of the department and the G.P. Fund Account Number of the Subscribers (for example).II CKL/Edu/786 II KNL/Edu/2124II CKL/GA/1012 II KNL/GA/786 etc.

The new G.P. Fund Account Numbers may be allotted department wise and not in one serial to Government Servants transferred form other Districts to your District, and for each Department separate index register may be maintained giving both the G.P. Fund Account Numbers may also be noted in the new broad Sheets as well as new ledger cards.

Please acknowledge receipts of this letter.

ACCOUNTANT GENERAL No. Fund-I/AS/1-18/351 Dated: 26-6-85

Copy forwarded for compliance to: -1. All the Branch Officers of Fund sections in the Main Office.2. All Fund sections in the Main Office.3. Officer on special Duty Re-organization cell.4. Assistant Accounts Officer Incharge T.M.5. All the District Accounts Officers in the Punjab. 6. Assistant Accountant General Incharge Routine. 7. AGPR Sub Office Lahore.

DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE AUDITOR GENERAL OF PAKISTAN, CENTRAL GOVERNMENT OFFICES BUILDING, GULBERG III, LAHORE

No. 509-A/32-79 Dated: the 16th May, 1985To

The Accountant General, Punjab, Lahore.

SUBJECT: ADDITION IN THE FORM OF G.P. FUND ACCOUNT STATEMENT (A.T.M.80)Please refer to your memo No. Fd. I/Misc/227, dated the 3 rd April, 1985,

on the subject noted above. 2. The proposal for addition of a note in the form of Account Statement (Form No. A.T.M.80) to the effect that the balance shown therein is “Provisional”, has been examined in this office in consultation with the other Accountants General. The reason for this proposal as stated is that the balance shown in the statement was subject to revision at the time of final payment or on transfer of the accounts from one office to another. 3. According to the normal practice in the audit and Accountant Offices, the G.P. Fund account of a subscriber is completely overhauled form the beginning of the service upto the retirement and the amount arrived at after overhauling is authorized to him for payment, ignoring the balance communicated to him in the last annual account. His practice is not covered by any provision in the rules and orders and, moreover, the subscribers generally agitate against any decrease in the balance last communicated to them while making final payment. It is correct that the possibility of mis-postings and errors exists in every accounting procedure and even in banks such omissions are committed but there is no logic to review the accounts only at the time of retirement. Paragraph 253 of the Audit Manual Provides for complete review of the G.P. Fund accounts at interval of 3 years after the dispatch of annual accounts. If this review is carried out intelligently and effectively, there remains no room for any omission remaining undetected in the G.P. Fund Accounts so for as the adjustments of balances transferred form other Audit and Accounts Offices and the adjustments of missing credits in the subsequent years are concerned, these adjustments increase the balance at credit of the subscriber and, as such, there would be no, scope of any complication. 4. The practice of reviewing the entire record of the subscriber at the time of final payment was examined in the Accountants General’s conference held from 4 th

to 8th of December 1979 and was found to be irregular, it was decided in that conference that the Audit and Accounts offices should make payment of the available G.P. Fund balance forthwith as indicated in the last ledger card and should not with hold the payment on the please of over hauling and scrutiny and that they should ensure that the triennial review is conducted regularly. 5. It would thus be seen that the decision of Accountants General’s Conference of December 1979 is quite clear on the subject. The word “Provisional” will further depress the morale of subscribers without giving any tangible benefit. The mistakes in the accounts can always be corrected and we need not rest ourself un-necessarily on the work “Provisional” but there should be great emphasis on “Triennial Review”.6. In view of the above, it has been decided that all the Audit and Accounts Offices should ensure compliance of the provisions of Audit Manual in Letter and spirit so that the triennial review of G.P. Fund accounts is conducted regularly reported to the

subscriber, is rectified in the next account, explaining the reasons to the subscriber. This work should not be put off till final payment on retirement.

MUHAMMAD ASHRAF QURESHI ASSISTANT AUDITOR GENERAL (AUDIT)

No. 510-A/32-79 Date: Copy forwarded for information and necessary action to the to the

Accountant General/Sindh, Karachi/NWFP; Peshawar/Balochistan, Quetta and Accountant General, Pakistan Revenues, Islamabad/Assistant Accounts Officers M&M – I, Inspection section (Local).

MUHAMMAD ASHRAF QURESHI ASSISTANT AUDITOR GENERAL (AUDIT)

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORENo. Fd-I/AS-Misc/CD/301 Dated: 23-5-85

Copy forwarded for information and strict compliance to: - 1. All Assistant Accounts Officers of the Fd. Sections. 2. All Supdts. Of the funds sections.3. All DAO’s in the Punjab.

DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund-I/Misc – 707 Dated: 18-01-1986

ToAll the District Accounts Officers, in the Punjab.

SUBJECT: CORRECTION OF G.P. FUND ACCONTAn extract of para 6 of the Wafaqi Mohtasib letter No. Reg – II/4824/85

dated 2-1-96 is sent herewith for issuing necessary instructions to the subordinates to be very careful in maintaining the G.P. Fund Account and for issuing balance sheets.

MUHAMMAD SHARIF BHATTI DEPUTY ACCOUNTANT GENERAL

Copy forwarded for information to all the Branch Officer in the Main Office for strict compliance.

MUHAMMAD SHARIF BHATTI DEPUTY ACCOUNTANT GENERAL

EXTRACT OF PARA 6 OF THE WAFAQI MOHTSIB LETTER NO. REG. II/4824/85, DATED: 2-1-1986

6. The above facts indicated that the complainant was dismissed form service on 27-09-1979 and the G.P. Fund balance statement for Rs. 6919/- for the year 1982-83 was wrongly issued. At the time of making final payment the error was detected and the final payment for Rs. 3882/- was made to the complainant. In view of the above explanation, the demand of the complainant for the payment Rs. 6919/- on the basis of wrong balance sheet is not justified and no over payment beyond the actual contribution of G.P. Fund with interest can be allowed to the complainant. His requested. The Accountant General should be issue instructions to his sub-ordinates to be very careful in maintaining the G.P. Fund accounts and for issuing balance sheets.

WAFAQI MOHTASIB (OMBUDSMAN)’S SECRETARIATORDER

Complaint No. Reg.II/650/85-712.Name of The Complainant: Muhammad Hussain ShahAgency Complained Against:A.G. Punjab. SUBJECT: DELAY IN THE PAYMENT OF G.P. FUND BALANCE RELATING TO

MATURITY PROCEEDS OF INSURANCE POLICYMr. Anayat Hussain Shah, in his complaint against the A.G. Punjab,

Lahore, Dated: 23-1-85 alleged a delay of five years in the payment of the maturity proceeds of insurance Policy, financed through his G.P. Fund Account. The complainant stated that he was retired under Martial Law regulation 114 in 1972. He was paid the G.P. Fund balance. He was reinstated in 1978 but the annual premium from 1972 onwards was paid by him the life Insurance Policy taken by him in 1965matured in March 1980. The maturity value of the Policy was Rs. 18,000/-. The A.G. Punjab was required to obtain the matured value of the policy form Insurance Corporation for credit to his G.P. Fund Account. This has not been done with the result

that not only the amount of maturity value has not been paid to him but the interest the amount would have earned had also been denied to him.2. The Investigation of the complaint revealed that the Insurance Policy of the Complainant was lost in the A.G. Punjab, Lahore. The letters written by the complainant to the A.G. Punjab, Lahore, in March 1980, November and December 1984, could not be replied because the G.P. Fund Account Number was not mentioned in the first letter. As regards the remaining two letters, some confusion prevailed as to the correct G.P. Fund account number of the complainant. The Accountant General then called for the duplicate insurance policy form the company on 3-4-1985. The state life insurance then issued cheque for Rs. 18473/- on account of maturity proceeds of the Insurance policy of the complainant on 30-4-85. The same was deposited by the A.G. Punjab, Lahore, into the State Bank of Pakistan for clearance and authorization of the amount. 3. The loss of original policy by the A.G. Punjab, Lahore and the subsequent negligence and in action of almost five years in obtaining the maturity value of Insurance policy constituted mal-administration. I, therefore, asked the Auditor General’s office to show cause why upto date interest not be paid to the complainant for the loss of profit for five years. Instead of accepting the consequences of negligence and delay as ostensibly demonstrated in this case and also conceded by the A.G. Punjab, in his letter dated 23-4-85, the Audit Department came up with the please, that since the maturity proceeds remained with the insurance corporation which is responsible for delay, upto date interest could not be allowed. It was also stated that it was the duty of complainant to get his policy re-assigned in his name on retirement form Government service. The Audit Department also stated that because the complainant paid insurance premier form 1972 onwards, the maturity proceeds should have been paid to the insurant direct by the Corporation.4. The above replies were incorrect and untenable. It was the duty of the A.G. Punjab, Lahore to have returned the Insurance Policy to the complainant after the final payment of his G.P. Fund. It was also the responsibility of the A.G. Punjab, Lahore to re-assign the policy in the name of the complainant before its return to him. The corporation could have paid the maturity value of the insurance policy to the complainant directly only of the policy had been re-assigned in his favour by the A.G. Punjab, Lahore. This was not done and hence the A.G. Punjab, Lahore could not be absolved of its responsibility for the negligence and delay in the timely payment of the maturity value of the Insurance policy which became due in March 1980.5. Accepting these established facts, the Auditor General’s Office ultimately agreed to allow upto date interest to the complainant on the maturity proceeds of Insurance Policy, which amounted to Rs. 18470/- The Department intimated the issue of authority for Rs. 18470/- and Authority for interest, indicated the calculation of interest upto 6/1985 on the maturity proceeds of Rs. 18470/- Although the Authority for interest, indicated the calculation of interest upto 6/1985 on the maturity proceeds of Rs. 18470/- the amount of interest calculated was prima facie incorrect. The complainant also pointed out the less calculation of interest.6. This negligence was also taken up with Auditor General’s Office for immediate correction. The Auditor General’s office then intimated the issue of another Authority ion account of interest for Rs. 12026/- the complainant was informed and the DAO, Dera Ghazi Khan informed me that the bills amounting of Rs. 12026/- and Rs. 4012/- on account of interest had been passed by his office and sent to the

complainant at Bahawalpur for collecting the amount from the National Bank of Pakistan Dera Ghazi Khan.7. The investigation of the complaint confirmed the negligence and delay in the complainant after proper re-assignment by the A.G. Punjab, Lahore. In addition the office of the A.G. Punjab, demonstrated negligence for calculating the correct amount of interest of Rs. 16038/- on the maturity proceeds of the Insurance policy. As against this amount, the A.G. Punjab, only another authority for Rs. 12026/- was issued. It is as result of negligence and delay on the part of the office of the A.G. Punjab that the Government had to bear total additional liability of Rs. 16038/- on count of interest. It is high time that the Audit and account offices realize the consequences of delay in arranging payment of admissible dues. Not only the persons entitled to receive the admissible claims are put to inconvenience, hardship and financial loss, the Government also bears additional liabilities on account of negligence and delay caused by its functionaries. It is, therefore, necessary that the Government Offices should ensure promptness in the discharge of their duties. 8. The complainant has been paid the maturity proceeds of Insurance policy amounting to Rs. 18470/-. Interest on the same amounting to Rs. 16038/- has also been authorized. The complaint is disposed of.

SARDAR MUHAMMAD IQBALOMBUDSMAN FOR PAKISTAN

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB LAHORE

No. Fd-I/AS/1-8/159 Dated 6-1-86

Copy forwarded for information and strict compliance as desired by the Wafaqi Mohtasib in para7 to: -

1. All District Accounts Offices in the Punjab. 2. All Fund Sections in the Main Office.3. All Branch Officers (Fund).

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

Copy of memo. No. 1428-Reg.II/23-79,II, dated: 4-12-1985 of service of the Auditor General of Pakistan, Central Government Offices Building, Gulberg – III, Lahore addressed to AGPR, Sub-Office, Lahore.

SUBJECT: DECISIONS ARRIVED AT IN THE ACCOUNTANT GENERAL’S CONFERENCE HELD FROM 7 TH MAY 1985 REVIEW OF THE PROGRESS ACHIEVED FINAL PAYMENT OF G.P FUND WITH IN A WEEK It was decided that final payment of G.P. Fund should be made to the

subscribers on the basis of available balance in the ledgers with out overhauling the entire accounts from beginning of service to the retirement. For this purpose triennial review should be conducted regularly as required under para 253 of the Audit Manual. The accounts of Government servant, who have rendered more than 20 years service should immediately be overhauled to supplement the triennial reviews not conducted in the past. In all the cases the final payment of G.P. Fund should be made/authorised within seven days of the receipt of the applications. 2. In cases, where payment is to be made locally by Audit and Accounts Offices/Sub-Offices/District Accounts Offices, no authority for payment be issued and departments may be advised to send bills alongwith the applications so that these are passed for payment after retrenchment, if necessary.3. It has been observed from the returns received in this office that above decisions are not being complied within letter and spirit and final payment G.P. Fund balance are not being made within a week of the receipt of application. It is also not mentioned in the returns whether the department. It is also not mentioned in the returns whether the departments submitted the bills alongwith application for final payment of G.P. Fund balance where the payment is to be made at the same station.4. It is, therefore, requested that, if not already done, the controlling offices may be asked to instruct the heads of office/Drawing and disbursing officers that in all cases where the payments are to be made locally the bills for the probable amounts payment may be attached with the applications for final payment of G.P. Fund balances. Arrangements may please be made to insure final payment of G.P. Fund balances to the subscribers within a week of the receipt of application either by passing the bills received or by issue of the authorities for payment. It may also be indicated in the future reports in the shape of a footnote that so many bills were received with the applications for final payment…

5. The receipt may please be acknowledged.

MUHAMMAD ASHRAF QURESHI ASSISTANT AUDITOR GENERAL (RIC)

SUB OFFICE OF THE ACCOUNTANT GENERAL, PAKISTAN REVENUE, LAHORENo. AGPR/SO/TM/2-6/III/244 Dated: 15-12-1985

Copy forwarded to: -1. The Assistant Officers Funds – I, II and Rangers conducted cell. The

instructions in the above memo. of the Auditor General, may please be noted by the concerned staff carefully for future compliance.

2. All the District Accounts Offices in the Punjab for information and compliance.

ASSISTANT ACCOUNTS OFFICER/TM

Subject: G.P. FUND SUBSCRIPTION DURING LEAVE/SUSPENSION.

1. No G.P. Fund schedules are attached with the pay bills in case of the Government servant who do not wish to contribute towards G.P. Fund during leave suspension other wise. 2. It has been decided that henceforth in such cases G.P. Fund A/c No. Contribution shown as “Nil” must be prepared and attached with the pay bill of these employees who do not contribute towards their G.P. Fund account during leave or suspension and this fact may be recorded in the remarks Col of the G.P. Fund schedules so that the credits of these months are not considered as missing from their G.P. Fund ledger Cards etc. “Nil” entries will be posted in the ledger cards and broad sheets by auditors in funds sections and District Accounts officers. Accounts officers should ensure that nil entries are in variably posted.3. The Drawing and Disbursing officers should also keep a proper record/note of nil contributions with them so as to avoid the adjustment of credits for these months at a later stage.4. The receipt of these instructions may kindly be acknowledged.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O No. Fund. II/W. Mohtasib/DAO/85-86/564 Dated: 19-04-1986

To

1. All the District Accounts Officers in the Punjab.2. All Fund Sections in the main Office.3. All Branch Officers of Fund Sections in the main Office. 4. Internal Check Accountant for AG’s information.

SUBJECT: PROMPT DISPOSAL OF COMPLAINTS RECEIVED FORM WAFAQI MOHTASIB REGARDING FINAL PAYMENT TRANSFER ADJUSTMENT OF MISSING CREDITS ETC. It has been noticed with concern that Complaints/References received

from Wafaqi Mohtasib/Auditor General of Pakistan are not being dealt with properly. Ch: Muhammad Hussain Registrar Wafaqi Mohtasib Lahore has

complained to the Deputy Auditor General Inspection of Pakistan vide his D.O. No. Genl/WM/PA-R/86, dated 17-3-86 with a copy to Accountant General Punjab that references are made to his secretariat without mentioning the complaint number due to which great difficulties are being faced to traceout the relevant cases in his office.2. All are directed that in future all references made to Wafaqi Mohtasib Secretariat the complaint No. should always be mentioned. 3. As already directed to all the District Accounts officers in the Punjab vide O.O. No. Fund – II/W.Mohtassib/DAO/85-86/500, dated. 27-11-85 that prompt action may be taken on the complaints received from W. Mohtasib direct or through Main Office. The reply should be sent to this office before the target date by name to Assistant Accountant General Incharge Fund. II (c) section under registered cover without fail.

Please acknowledge receipt of this letter.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fd. I/PCDC/841-42 Dated: 09-04-1986To

1. All the District Accountants Officers, in the Punjab.2. All Fund Sections in the Main Office.

SUBJECT: TRANSFER OF G.F. FUND BALANCES.It has been noticed that various G.P. Fund Account numbers if there are

more than one, are not mentioned in the transfer memo. While transferring that G.P. Fund balance of a subscriber.

Each G.P. Fund account number should in future be mentioned in the transfer memo in case a subscriber has more than one account number.

It should also be clearly stated in the transfer memo that the balance relating to each of the accounts has been transferred / is included in this transfer memo.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

Copy forwarded for information to Ch. Shakawat Ali Additional Secretary (Regulations) S&GAD Civil Secretariat Punjab Lahore and Chairman PCDC Civil Secretariat Punjab, Lahore.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fd. I/FP/759 Dated: 19-02-1986To

District Accountant Office, Okara.

SUBJECT: FINAL PAYMENT OF G.P. FUND BALANCE WITH IN SEVEN DAYS.

The report of final payment for December 1985 received form all the District Accounts Offices is not satisfactory. Out of 937 cases, final payment has been made in 301 cases within one week.

Instructions issued vide this office circular letter No. FD. I/AS/Misc/487 dated: 18-9-85 have not properly been implemented. The Auditor General of Pakistan has taken a serious view of this situation. You are therefore, ordered to comply with the decision as communicated and ensure that G.P. Fund final payments are arranged within seven days. The instructions already issued vide this office circular letter No. Fd-I/AS-Misc/487 dated 18-9-85 may be strictly followed. Any disregard in future would be attributed as a personal failing on the part of District Accounts Office.

The receipts of this letter may be acknowledged.

ACCOUNTANT GENERAL Copy forwarded for information in continuation of this office endorsement

No. Fd-I/As-Misc/487-88-89-90-91 dated 18-9-85 to the Auditor General of Pakistan Lahore with reference to his letter No. 168-Reg. II/23-79-II dt 16-2-86.

ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O. No. Fd. II/TRF-GPF/A/C/85-86/594 Dated: 10-05-1986To

1. All the District Accounts Officer.2. All Fund Sections in the Main Office.3. All Branch Officers of Fund Section in the Main Office.

SUBJECT: TRANSFER OF G.P. FUND BALANCEIt has been noticed that some of the District Accounts Offices as well as

Fund sections in the Main Office upon the communication of last fund deduction when they are asked to transfer G.P. Fund balances of the subscribers, due to which such cases are delayed unnecessarily and the Government servants have to face great inconvenience in getting their balances early transferred with the result that the subscriber launches complaints to the Auditor General of Pakistan and Wafaqi Mohtasib.

If year-wise details are recorded on each transfer credit memo then the month of last fund deduction may not be called for form subscriber, Therefore all are directed that the balances may be transferred to other offices with out insisting upon the last fund deduction.

As already directed in para 5 of 0.0 No. Fund. I/Accounting – procedure/83/84/19 dated: 22-7-84, when sealed credit memo is received in the fund Section/District Accounts Office, recording the particulars in the sectional inward register and year-wise details in the ledger card, the credit may be preserved in a file under safe custody of supadent of fund section Incharge instead of pasting on the ledger card and posting as plus in the monthly account in the broad sheet may be done form inward register.

Please acknowledge receipt of this letter.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENTNo. FD/SRI-2-4/83(Provl) Lahore the 5th June 1988.To

The Accountant General, Punjab Lahore.

SUBJECT: IMPROVEMENT IN THE GENERAL PROVIDENT FUND SCHEME

Reference your letter No. FD-I/AS/Provl. GPF/22, dated 29-3-88 on the subject noted above?2. It is clarified that a second non-refundable advance is admissible but it will no be allowed until at least a period of one year has elapsed since the previous advance had been drawn.

MUHAMMAD ISMAIL SECTION OFFICER (SRI)

No. & Date even.A copy is forwarded to the all District Accounts Officer in the Punjab for

information only.

MUHAMMAD ISMAIL SECTION OFFICER (SRI)

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENTNo. O.O. No. FD-I/169 Dated: 2-3-1987

It has come to notice through inspections of District Accounts Offices and Fund Sections by the Deputy Accountant General (Funds) that the instructions contained in Auditor General of Pakistan memo No. 2064-Pro/112-72 Vol. II. Dated. 21-11-1974, circulated twice vide this office Endst No. Fd.I/AS-10/72-73/288 dated. 6-12-1974 and No. Fd.I/AS-10/KW/78-82/995 dated. 1-4-1982 (copies enclosed) are not being follow strictly. The Accountant General has taken serious view of this, state of affairs and has ordered the offices for strict compliance of these instructions.

It is once again stated that these orders are to be complied with strictly in future.

It has further been ordered that the following information should be provided on the ledger cards immediately and a compliance report furnished to this office by 31-3-1987 positively.

1. Date of Birth.2. Date of entry into service.3. Name and address.4. Father’s Name.

ACCOUNTANT GENERAL No. Fd-I/AS-10/72-73/194 Dated: 2-3-1987

Forwarded for strict compliances to the: -1. All Branch Officers of Fund sections.2. All Fund Sections.3. All District Accounts Officers in the Punjab (By Name).4. Officer on special Duty (Re-org) Local.5. Assistant Accounts Officer T.M. Section.6. Internal Check Accountant (for) Accountant General’s Information.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

OFFICE OF THE AUDITOR GENERAL OF PAKISTANCENTRAL GOVERNMENT OFFICES BUILDING GULBERG – III, LAHORE

No. 2064/Pro/112-72. Vol. II Dated: 21 November 1974

ToThe Accounts General & Controller

SUBJECT: MEASURES TO AVOID FRAUDULENT PAYMENTS/DRAWALS FROM. G.P. FUND ACCOUNTS ON PRESENTATION OF BOGUS AUTHORITIESThe cases regarding fraudulent drawals from G.P. Fund accounts on

present of bogus authorities have been examined and measures which should be taken to check the increasing number of Frauds were discussed across the table as well as through correspondence with various Accountants General. The following instructions may please be adhered to strictly in future while making the payments of G.P. Fund accumulations to the subscribers or their legal heirs. These will apply equally to other payments as well.1. The existing forms meant for final payment of G.P. Fund may be machine numbered, and kept in the personal custody of the superintendent of the Funds sections will keep an account of their receipts, use and balance and will be held responsible if any form goes into the hands of unscrupulous person. 2. All payment authorities may be typed on perforating machines and in the inscribed limit, i.e., below Rs. ___________ should also be typed and filled in.3. The special seal may be kept with an A.A.O. who should be required to maintain a record of payment authorities attested by him during each month indicating the SI. No. date and other particulars. The serial number of this account may also be recorded on the payment authority at the top on right hand corner.4. Compliance should be ensured of the existing provisions in the Manual of Accountant General Punjab which require that (i) Particulars of authorities for final payment should be noted on the ledger card as well as in the register of closed accounts (ii) the cards of the subscribers who had discontinued their subscription and the closed cards should be kept separate from the live cards, may be strictly enforced. The Branch Officer can enforce the requirement No. (i) at the time of signing the payment authorities, and can also occasionally test check the requirement No. (ii) through surprise visits to the sections. The entries regarding payment made in the ledger card and the register of closed accounts will be attested by Branch officer. If the provision to the above effect does not exist in the Manual of any office, the same may be made now.5. The Stamp final payment make should be fixed on the ledger cards when final payment is made to a subscriber.6. Duplicate ledger cards should be reconstructed only after obtaining orders of the Deputy Accountant General (Funds), and proper investigation about the loss. New ledger cards opened during the year should be attested by superintendent. 7. The compliance of existing provisions in the Manual of Accountant General, Punjab, which require that the opening and closing balance in the ledger card should be attested by the superintend may be strictly enforced. The attestation should be made under full dated signatures. The superintendents may be also be required to verify the accuracy of the balances by comparison with the Broad sheet. General index register, register of final payment and register of closed account, before, attesting the

entries in the ledger cards. If the provision to the above effect does not exist in the Manual of any office, the same may be made now. 8. A final payment register is required to be maintained by each fund section in this register, full particulars of each case for final payment should be noted against a serial number immediately after receipts. The serial number allotted to each case in this register should be referred in all subsequent documents and al payments including residual payment should be entered at one place in the register. The register shall be maintained in alphabetical order of names of subscribers, and separate pages allotted for each alphabet so that the register could be easily consulted. The maintenance and completion of this register may be watched by the Branch Officer at the time of signing the final payment authorities. 9. The following additional information should be provided in the ledger cards.

i. Date of Birth.ii. Date of entry into service.iii. Name and address.iv. Father’s Name.

10. The superintendent may be required to review all previous ledger cards of a subscriber and entries in the Board Sheets, before signing the final payment authority. It should be ensured that the balance in the different registers agree with each other.11. The existing forms of the Broad Sheets may be machine numbered and bound as at present. The certificate to regarding the pages contained in the Broad sheet should be recorded by the superintendent on the first page under full dated signatures.12. In addition to the entries in the ledger cards, register of closed Accounts and register of final payment the particulars of final payment authority should also be noted in the broad Sheets and attested by the superintendent as above. The debit on receipt form the Treasury/P.L.A. will be posted simultaneously both in the ledger Card and the broad sheet.13. The entries in the broad sheets of a year should be brought forward to the next year’s broad sheet after re-check by the superintendent with the register of closed accounts and final payment register in addition to the check with the ledger cards. The superintendent should certify over his dated signatures in the broad sheet that this has been done.14. As far as possible, all payments to non-gazetted Government servants should be arranged through the drawing & Disbursing officer, and not direct However, if in a one case, direct payment at treasury or Bank is inevitable the payee should be required to submit his claim through the Deputy commissioner that proper identification is made. 15. All payments to the Gazetted Officers should either be made by crossed cheques or they may be required to submit their bills through Bank.16. All payments to 3rd parties should be made through the Departments concerned and if in any case direct payment at treasury or Bank is inevitable the payee should be required to submit his claim duly countersigned by Deputy commissioner, after identification and receive payment through Bank.17. The existing requirement regarding verification of the genuineness of the signatures and seal on the authorities for payment may be strictly enforced. The Superintendents may be required to maintain a file containing specimen signatures of

the office copy of the payment authority that the signatures of the officer signing the sanction and the payment authority received from the other audit office have been verified. 18. In order to provide a double check the authorities for amount exceeding Rs. 20,000/- may also be countersigned by the Deputy Accountant General concerned. 19. All corrections/over writing in the ledger card/broad sheets should be attested by the superintendent over his full date signature in token of check. 20. No superfluous entries should be made in the ledger cards except in the prescribed column of the particulars of the payments authorized which are to be noted on the ledger cards in the remarks column. 21. The Broad sheets should remain in the custody of superintendent under lock and key and should be handed over to the auditor for posting only when the superintendent is satisfied that the account has been proved and posted in the ledger cards.22. Last Fund deduction should be verified with deference to the voucher and this fact recorded in the ledger card and on the voucher under the attestation of the superintendent. 23. Suitable instructions may be issued to the Departments authorities that all cases for final payment should be forwarded under the signature of the sanctioning authority/drawing and disbursing officer. 24. All copies of authorities for payment should be sent to the dispatch section together.25. The cheques for a passed bill on account of final payment of G.P. fund should be singed by the officer who had signed the pay order on the bill with a view to enabling him to detect the forget signatures, if any similarly a cheque for supply payments to the contractors may be signed by the officer who passed the bills. The arrangement may be introduced immediately, if not already done.

These instructions may please be circulated among all the officers/staff of your under intimation to this office.

ACCOUNTANT GENERALOFFICE OF THE ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORENo: Fd.I/AS-10/72-73/288 Dated: 6-12-1974

Copy forwarded for strict compliance to:-1. All Branch Officers of Fund Section.2. All G.P. Fund Section (Through Urgent Diary)3. All District Accounts Officers.4. T.M.I. for information.5. Cheque Section.

ASSISTANT ACCOUNTS OFFICER

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT No: Fd/SRI-2-3/83 (Provl) Lahore the 5th June, 1988To

The Accountant General, Punjab, Lahore.

SUBJECT: IMPROVEMENT IN THE GENERAL PROVIDENT FUND SCHEME.

Reference your letter No. Fd-I/AS/Provl. GPF/22, dated 29-3-1988 on the subject noted above.2. It is clarified that a second non-refundable advance is admissible but it will not be allowed until at least a period of one year has elapsed since the previous advance had been drawn.

MUHAMMAD ISMAIL SECTION OFFICER (SRI)

NO. & DATED EVENA copy forwarded to the all District Accounts Officer in the Punjab for

information only.

MUHAMMAD ISMAIL SECTION OFFICER (SRI)

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORENo. Fd-I/AS/1-37/Provl/106 Dated: 18-6-1988

Copy forwarded for information and necessary action. 1. All Branch Officers in main office.2. All Sections in the Office.3. All Supervisory Officers.4. All D.A.O’s in the Punjab.5. I.C.A (For A.G’s information)6. A.Os I/c payanoll 7. Vice President Habib Bank (Computer Branch) Cricket House, Gulberg

Road Lahore.

DEPUTY ACCOUNTANT GENERAL (FDS)

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORENo. Fd-I/F.P/Report/1024 Dated: 18-1-1988 To

All The District Accounts Offices,in the Punjab, Okara.

SUBJECT: FINAL PAYMENT CASES OF G.P. FUND.It has been noticed that a large number of final payment cases are

pending for one or the other reasons in your office. It is presumed that the instructions contained in this office circular No. Fund.I/AS-1-35/Accountant General conference 1985/479 dated. 7-9-1987 are not being observed strictly. The Auditor General of Pakistan has taken a serious case of this situation & vide his letter No. 42/23/Reg. II/C/79 dated. 11-1-1988 and ordered that the final payment cases must be disposed within 7 days in future. Moreover, the Department Authorities may also be requested to

furnish complete particulars in all cases in order to arrange final payment to the retiring Government servant with in a week.

SHAHID HUSSAIN DEPUTY ACCOUNTANT GENERAL (FUNDS)

No. Endst No. Fund.I/F.P. Report/1025 Dated. 18-1-1988Copy forwarded to Mr. Mohammad Aslam Accounts Officer Office of the

auditor General of Pakistan, Central Government offices Building, Gulberg – III, Lahore with reference letter No. 42/23//Reg. II/C/79 dated. 11-1-1988 for information.

SHAHID HUSSAIN DEPUTY ACCOUNTANT GENERAL (FUNDS)

OFFICE OF THE A.G.P.R., SUB-OFFICE, LAHORENo. Fd-I/Supdt./Misc/87-88/CD – 3 Dated: 13-6-1988 To

1. All the District Accounts Officers in the Punjab.2. The A.G.P.R., Sub-Office, Karachi/Quetta/Peshawar, Gilgit.

SUBJECT: PROCEDURE REGARDING TRANSFER OF G.P. FUND BALANCE FORM ONE OFFICE TO ANOTHER. Please refer to A.G. Punjab circular letter No. Fund – II/TFR/A/C

Procedure/85-86/555 dated 16-3-1986, and Auditor General of Pakistan, circular letter No. 302/40-AC-II/P/87, dated 17-10-1987 on the subject. 2. In the office order referred to above, the procedure regarding transfer of G.P. Fund balance has not out in detail. But most of DAO’s had considered the said procedure that it covers only the cases, which were transferred on Provincial level viz; form one DAO, to another DAO, or to their main office, i.e. A.G. Punjab, Lahore.3. As DAO’s are also functioning at District Headquarters on behalf of A.G.P.R., in respect of the Central Govt. Employees, so they were follow the same “Transfer Credit Memo Procedure” for central Employees as already setout for Provincial Employees.4. The main features of the system will be as under: -

(i) The G.P. Fund transfer credit memo, duly embossed with special seal, signed by Accounts Officer, I/c Fund section upto the amount of Rs. 50,000/- and deputy Accountant General in cases exceeding Rs. 50,000/- will be acknowledged by the receiving to the issuing office, certifying that the amount has been accounted for, in the ledger as well as in the Broadsheet.

(ii) The “Inward and outward transfer C.W. Registers will be maintained in each Fund Section (For Central Govt. Employees at DAO’s and A.G.P.R., Offices. At the close of each month, these registers will be closed, viz; totaled and their figures i.e. plus for Inward and minus for outwards will be accounted for in the Broad Sheets in the monthly account, when prepared.

(iii) All transfer cases will be entered in the same calendar month, viz. when a case is transferred in the month of July that case will be accounted for in the B/Sheets in the month of July at both ends.

(iv) When a sealed transfer credit memo. is received in fund sections, the same will be recorded in sectional. “Inward Register” as well as in the ledger A/c of proper month of the subscriber, giving year wise details as recorded on the reverse of the memo. The sealed memos may be kept in the safe custody of the Accountants.

(v) At the end of every month, each DAO, will have to submit a consolidated list of Inward and Outward memos (Central) giving details, viz; both G.P.F. a/c numbers name of the subscriber, amount and name of the receiving Accountant office to Fd. I (coord) section of this office, for proper watch and reconciliation.

(vi) As regard the transfer of G.P.F. Balances, of Provincial Govt. Employees, who are transferred to the Centre Govt. the existing procedure of T.E., will however, remain operative. For example, if an employee of Provincial Education Deptt. Transferred to federal Govt. Education Deptt. and for the transaction of his G.P.F. balance two Govt. will involve, so the existing procedure will be adopted.

(vii) The year wise details duly signed by sectional supdts of each transfer case may be recorded on the back of sealed C.M. Specifying the month of last deduction.

(viii) Central consolidated Register broadsheet will be maintained in Fd. I (Coord) for proper watch and check up of these cases.

(ix) On receipt of sealed transfer credit memo. in the G.P.F. Fund Sections payments regarding advances and final withdrawals can be made after posting the credit in the ledger and recording the details in the Inward register.

(x) The procedure stated above, may please observed strictly and in future the transaction may please be made accordingly.

(xi) Please acknowledge its receipts with the suitable suggestions & shortcomings, if any.

ACCOUNTS OFFICER/FUNDSCopy for information to: -

1. The Accountant Officer I/C Fund. II (Coord), Office of the Accountant General Punjab, Lahore.

2. The Accounts Officer, I/c C.F – II (Coord) office of the A.G.P.R. Islamabad.3. The Accounts Officer, I/c Fd. II & Fd. III, Sections, for n/a & for strict

compliance.

ACCOUNTS OFFICER/FUNDS

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORENo. Fd/SRI-2-3/83 (Prov) Lahore the 1st February 1988To

1. All Administrative Secretaries to Government of the Punjab.2. All Heads of Attached Department in the Punjab.3. All Commissioners of Divisions in the Punjab 4. The Secretary to Governor Punjab, Lahore.5. The Secretary to Chief Minister Punjab, Lahore.6. The Ministry Secretary to Governor Punjab, Lahore.7. The Secretary Provincial Assembly, Punjab, Lahore. 8. The Registrar, Lahore High Court, Lahore.9. The Secretary Punjab Public Service Commission, Lahore.10. The Deputy Commissioners and District and Sessions Judges in

the Punjab, Lahore.

SUBJECT: IMPROVEMENT IN THE G.P. FUND SCHEME.

I am directed to state that the General Provident scheme was replaced by the provident Fund Bond scheme and fixed rate of subscription towards the provident Fund Bond Scheme by each employee were notified vide this department’s letter No. FD. SRI-2-3/83 (Prov) dated. 21-9-1986. These rate were further revised as a result of revision of basic pay scales with effect form 1-7-1987 vide this department’s letter of even number dated. 15-9-1987.2. The Federal Government have intimated that while working out the details of the new system it was felt that in addition to the question of cost effectiveness, operation of the Provident Fund bond scheme was likely to entail practical difficulties in its implementation. Therefore, after through review it has been decided that instead of introducing the Provident Fund bond scheme its features may be introduced in the existing General Provident Fund bond scheme which should be continued. Since the main idea behind the G.P.F. Scheme was to provide extra financial benefit to the Government servants, it has been decided to allow from the date of inception of the scheme (1-7-86) the additional benefit at 30% over and above the normal rate of profit payable to the Government servants under the existing G.P. Fund Scheme. Fixed rates of contribution will be retained and the subscribers will be allowed advances in a manner that only one advance will remain outstanding at one time.

Your obedient servant

RIAZUL HAQUE KHANDEPUTY SECRETARY (SR)

TELE: P.B.X. 870301-09TELEX: 44101 AUDIT PK.

TELEGRAMS “AUDIT”DEPARTMENT OF THE AUDITOR GENERAL OF PAKISTAN GULBERG III,

LAHORE. 11Dy. Auditor GeneralA/cs & Pyaments.Ph: 875967D.O. No. 568-Reg, II/67/C/77. Dated: June 26, 1989.My Dear Fazal,

It has been noticed from the complaints received from various pensioners or their families that quite often a pension case is not given or, if given, is incorrect due to which that office cannot trace the previous pension papers. The Account Office then straightaway asks the pensioner or his family or his Department to intimate the correct PPO No. Similarly G.P. Fund cases are returned if the G.P. Fund Account No. is either not indicated or is incorrectly indicated. This results in delay in finalizing the case.2. It is felt that the attitude of returning a case because reference of PPO of G.P. Fund Account No. is not given or incorrectly given is not the proper attitude. As a service department, it is our responsibility to provide the best service with least inconvenience to the Government servants. Accordingly instead of making a reference to the Government servant, his family or his department, we should, in the first instance, make an effort to trace the case of a pensioner or G.P. Fund subscriber form our own record. For this purpose, PPO registers and G.P. Fund Ledger/Broad sheets should be maintained properly. This means that this record should not only be kept in a tidy condition but also quite handy and under proper security arrangements. 3. I, therefore, request you to look into the record keeping arrangements of the pension and G.P. Fund sections at all stations and to give the present position under the following headings:

(a) Number of (i) PPO Registers and (ii) G.P. Fund Ledger/Broad Sheets at each station.

(b) Whether these records are maintained Department wise or not. (c) Where these records are kept i.e. on the table, in racks, in almirahs or on the

floor.(d) Whether the table, rack or almirah in which the record is kept is in the charge

of one Audit Assistant or more. (e) What are security arrangements for these records to avoid unauthorized

persons reaching these records?(f) What are your plans to improve the record keeping arrangements of the

above mentioned records?4. I will be obliged if the requisite information is sent to me by 25-7-1989.

With regards. Yours sincerely

KHALID RAFIQUE Ch. Fazal Ahmad,Accountant General, Punjab, Lahore.

GOVERNMENT OF THE PUNJAB, FINANCE DEPARTMENTNo. FD/SRI-2-3/83 (Prov) Lahore the 24th February 1988.To

1. All Administrative Secretaries to Government of the Punjab.2. All Heads of Attached Department in the Punjab.3. All Commissioners of Divisions in the Punjab 4. The Secretary to Governor Punjab, Lahore.5. The Secretary to Chief Minister Punjab, Lahore.6. The Ministry Secretary to Governor Punjab, Lahore.7. The Secretary Provincial Assembly, Punjab, Lahore. 8. The Registrar, Lahore High Court, Lahore.9. The Secretary Punjab Public Service Commission, Lahore.10. The Deputy Commissioners and District and Sessions Judges in

the Punjab, Lahore.SUBJECT: IMPROVEMENT IN THE G.P. FUND SCHEME Sir,

I am directed to refer to this department’s circular letter of even number dated. 1-2-1988 and to enclose a copy of Federal Government’s O.M.No. F. (5) Reg (7)/871507 dated. 20-12-1987 with enclosures on the subject noted above and to state that the clarifications made therein have been adopted by the Punjab Government;2. I am directed to state that there may have been instances where Government servants at the end of last financial year deposited additional matching subscriptions permissible under the defunct provident Fund Bond Scheme. It has been decided that such Government servants be given the option to either get a refund of the amount deposited or have the amount credited to their G.P. Fund Accounts. Such Amounts alongwith other G.P. Fund balances of G.P. Fund as on 30 th June 1987.

Yours Obedient Servant,

RAIZUL HAQUE AWAN DEPUTY SECRETARY

A copy of O.M.NO.F. 1 (1) – R. 7/84 – D. 564/89, dated 25 th April 1989GOVERNEMNT OF PAKISTAN, FINANCE DIVISION (REGULATION WING. II),

ISLAMABADSUBJECT: FINAL PAYMENT OF MISSING CREDITS OF G.P. FUND BALANCE

PAYMENT OF INTEREST THEREON.The undersigned is directed to refer to this Division’s O.M. No. F. 1 (1) –

R. 7/84 – D. 564/89, dated 9 th June, 1984 on the above subject, wherein it is laid down that in cases of delayed payment of G.P. Fund and residual balances thereof, the payment of interest may be made upto the end of the month preceding that in which the payment of residual balances (s) is/are made. It has been brought to the notice of this Division that the O.M. referred to above, creates an impression in all cases of delayed payment of G.P. Fund or of residual paid subsequently. 2. It is, therefore, clarified that in cases of delayed payment of G.P. Fund/residual balance thereof, entirely due to administrative reasons, the payment of

interest may be made upto the end of the month preceding that in which the payment is made.

RAIZ AHMAD SHAIKH DEPUTY SECRETARY (R.III).

DEPARTMENT OF THE AUDITOR GENERAL OF PAKISTAN GULBERG – III, LAHORE

CORRECTION SLIP NO. 74INCORPORATION OF SUB PARA 3 TO PARA – 243 OF AUDIT MANUAL

The following may be added as sub para 3 to existing para – 243 of the Audit Manual.

“The Accounts Offices should point out to the subscribers at the time of final payment of the G.P. Fund Balance or on its transfer form one Accounts Office to another, the detail of missing credits, if any, In case no credit is missing, a certificate should be endorsed on the transfer instruments/final payment authority that there are no missing credits”.

A.A. ZAIDIDirector General (G.A)

OFFICE OF THE ACCOUNTANT GENERAL, PAKISTAN REVENUE, G-8/4No. HA/5-1/Vol. VIII/2156-C Islamabad, the 14-2-90

Copy to 1 to 3xxxxx 4. The DAGPR, Sub Office, Lahore 5 to 9xxxxxxxxxxx.

A.A. ZAIDIDirector General (G.A)

SUB OFFICE OF THE ACCOUNTANT GENERAL PAK: REVENUE, LAHORENo. AGPR/SOL/TM/2079 Dated: 5-3-1990

Copy forwarded to: -1. All District Accounts Officers in the Punjab.2. All Accounts Officers/Accountants of this office.3. Treasury Officer, Lahore.

ASSISTANT ACCOUNTANT GENERAL/TM

A COPY OF LETTER NO. 1469/VIG.I/220-89, DATED 12-1-90 OF AUDITOR GENERAL OF PAKISTAN, GULBERG III, LAHORE, ADDRESSED TO THE AGPR, LAHORE 2 TO 5.

SUBJECT: PAYMENT OF PROFIT ON FINAL WITHDRAWAL OF G.P. FUND.

Under rule 14 (4) of the G.P. Fund (Central Services) rules while making final payment of G.P. Fund balance to a subscriber profit is to be paid upto the end of the month preceding that in intimated to that person (or his agent) a date on which he is prepared to make payment in cash, or has posted a cheque in payment to that person, profit shall be payable only upto the end of the month preceding the date so intimated or the date of posting the cheque, as the case may be.2. Similar Rules may be exiting in the G.P. Fund rules of the provinces as is indicated from rule 1.13 (4) of the Punjab Provident Fund Rules.3. A subscriber of G.P. Fund to whom authority for final payment was issued on 18-12-88 and in response, a bill was presented on 21-12-88 which was passed on 2-1-89, claimed profit upto Dec, 1988because no date of payment was mentioned on the authority issued by the Accounts Officer. He lodged a complaint with the Wafaqi Mohtasib pleading that since the authorised amount was physically paid to him on 2-1-89 he was entitled to the profit upto the month of Dec, 1988. he laid stress on the word “payment” used in rule 1-13- (4) of Punjab G.P. Fund Similar to rule 14 (4) of the G.P. Fund rules (Central Services and argued that since the bill was passed on 2-1-89 which (according to him) shall be reckoned as the date of payment and he should be paid profit upto the preceding month.4. According to Wafaqai Mohtasib the main question was the interpretation of a cut of date regarding payment to be made to the subscriber. While the subscriber construed the word “payment” to note passing of the bill, the department treats the authority letter issued by the Accounts Office on 18-12-88 as “payment” because it was the final substantive step in the entire transaction when all the accounts of the subscriber were closed and to more payment accrued to the to the account holder.5. The Wafaqi Mohtasib observed that under the established procedure governing such cases, the authority letterform the Accounts Office was the document determining the cut off date beyond which no money was to be paid to the subscriber. Accordingly the Accounts Office had correctly allowed interest upto November, 1988 as purported by the words, “where the Accounts Officer has intimated to that person (or his agent) a date on which he is prepared to make payment in cash or has posted a cheque in payment to that person, profit shall be paid only upto end of the month preceding the date so intimated. All subsequent procedural steps i.e. preparation of the bill its passage etc. are appurtenants to the authority letter dated 18-12-88 and give effect to it. Any payment prior to 18-12-88 can be claimed but not after it. The Wafaqi Mohtasib therefore rejected the complaint. 6. The above decision of the Wafaqi Mohtasib is brought by your notice for guidance.

Bashid AhmadAsstt: Auditor General R&V

A copy of letter No. CF-I/Coord. Updation/88-89/89-90, dated 27-1-90 of Office of the Accountant General, Pakistan Revenue, Islamabad, addressed to the D.A.G.P.R., Sub Office, Lahore.SUBJECT: PAYMENT OF PROFIT ON FINAL WITHDRAWAL OF G.P. FUND.

A decision taken by the Wafaqi Mohtasib in a final payment case under Rule – 14 (4) has been conveyed by the Auditor General of Pakistan vide No. 1469/Vig-I/220-89, dated 13-1-90.

A copy of the decision is enclosed herewith for your informationand guidance. It may also be brought to the notice of D.A.O’s functioning under audit Jurisdiction.

MOHAMMAD YAQUBDeputy Accountant General.

SUB OFFICE OF THE ACCOUNTANT GENERAL, PAK: REVENUE, LAHORE.NO. AGPR/SOL/TM/1-6-/CDE/2139 Dated: 26-3-90

Copy alongwith a copy of the Auditor – General Office letter dated 13-1-90 is forwarded for information and necessary action to:-

1. All Accounts Officers/Accountants of this Office.2. All District Accountant Officers in the Punjab.3. Treasury Officer, Lahore.

ASSISTANT ACCOUNTANT GENERAL

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENTNo. FD.SRI-2-3/85 Dated Lahore the 26th August, 1991Form

Mr. Zulafiqar Ali Shah,Finance SecretaryGovernment of the Punjab.

To1. All Administrative Secretaries to Government of the Punjab.2. All Heads of Attached Department in the Punjab.3. All Commissioners of Divisions in the Punjab 4. The Secretary to Governor Punjab, Lahore.5. The Secretary to Chief Minister Punjab, Lahore.6. The Ministry Secretary to Governor Punjab, Lahore.7. The Secretary Provincial Assembly, Punjab, Lahore. 8. The Registrar, Lahore High Court, Lahore.9. The Secretary Punjab Public Service Commission, Lahore.10. The Deputy Commissioners and District and Sessions Judges in

the Punjab, Lahore.SUBJECT: MAINTENANCE OF GENERAL PROVIDENT FUND ACCOUNTS.Sir,

Accountant General Punjab, Lahore has reported that instructions issued form time to time by this Department, and by his office for the proper maintenance of G.P. Fund Accounts have not been given a satisfactory response. The non-compliance of prevailing instructions on the subject on the part of D.D.Os has created much trouble for the Account Offices as well as the subscribers. A large number of complaints/references are being received form the Wafaqi Mohtasib regarding delay in the adjustment of missing credits, transfer of balances and final payment of G.P. Fund. 2. In order to streamline the maintenance of these accounts correctly all concerned quarters especially D.D.Os may be directed to ensure strict compliance of the following instructions: -(A) PREPARATION OF RECEIPT SCHEDULES WHERE PAY ETC HAS

NOTBEEN COMPUTERIZED YET (IN THE DISTRICT ACCOUNTS OFFICES:.

i) The G.P. Fund Account Nos. of the subscribers may be get verified from the concerned Audit Officers, and their receipt schedules be printed/cyclostyled for the series of thousand viz, 1 to 1000, 1001 to 2000 etc.ii) The G.P. Fund schedules of Account Nos. having separate symbols viz II – GA, II – Edu, should be prepared separately. iii) Amount of refund of withdrawals need not be printed/cyclostyled. iv) Grand totals of each series of schedules should be shown in red ink in figures as well as in words.v) Father’s name and designation of each subscriber may be given distinctly in each schedule.vi) The information about the dismissal, resignation, termination of service, death, suspension form service and transfer to other places, departments and autonomous bodies of the subscriber may be mentioned in the remarks column of the schedule. In case of Gazetted Officer, he himself should furnish the said information to the Audit Office.

vii) No other schedule such as B/Fund deductions and any recovery on account of other than G.P. Fund deductions and any recovery on account of other than G.P. Fund should be prepared on the sheet of G.P. Fund schedules. viii) No deduction on account of G.P. Fund subscription unless his Account No. is allotted/registered by the Audit Office.ix) A simplified specimen of G.P. Fund receipt schedule is given below for guidance and for proper preparation of the schedules: -Sr. No.

A/c No. Name and Father’s Name

De

sig

na

tio

n

Sc

ale

of

pa

y

Ac

tua

l d

ed

uc

tio

n

Re

fun

d

of

To

tal

Re

ma

rks

1 2 3 4 5 6 7 8 9

(B) TRANSFER OF G.P FUND BALANCE(i) In order to obviate delays and early proper adjustment of the credits of a subscriber, whenever be is transferred form Audit Circle f one District Accounts Office to another District Accounts Office, his previous office G.P. Fund may be got transferred soon and consolidated at his present place of posting. For the transfer of G.P. Fund balance the transferring posting. For the transfer of G.P. Fund balance the transfer office may be informed full particulars viz. G.P. Fund Account Nos. of both by him at the previous station. Each G.P. Fund transfer case should be routed though present D.A.O. in whose circle he is working.(ii) It is incumbent upon each accounts office that whenever a Gazetted Officer’s G.P. Fund Account is transferred, his balance may be transferred after adjusting the missing credits of his office period.(C) ADJUSTMENT OF MISSING CREDITS.(i) A large number of missing credits of the subscribers in their G.P. Fund account have been receiving attention of the Government as well as the Audit Officers for quite some time. It has been felt that all the missing credits should be located and adjusted with the minimum of delay. (ii) In future the work should be done in such a way that there is no recurrence of missing credits. In order to achieve these objectives, all the Drawing and Disbursing Officers should contact the Audit Officers by deputing their Accounts Clerks for reconciliation of the G.P Fund accounts of the Government servants when the missing credits are located. The present Drawing and Disbursing Officers are required to certify the missing credits in case of non-gazetted employees with the help of service book of the employee that he was on duty, and not on leave, without pay, or suspended, only rate of deduction may be certified. (iii) It is not possible for the Accounts Officers to make adjustment of missing credit without active cooperation of the Drawing and Disbursing Officers. They are requested to initiate all possible steps according to the prevailing instructions of the Government.(iv) All the Gazetted Officers are requested to locate their missing credits form the Audit Offices through personal contacts and get them adjustment soon. In the District Accounts Officers if their Audit Registers are not available, they should certify their missing credits on collateral basis. Which should be countersigned by their next higher/controlling officer and sent to the Audit Office for proper adjustment.

(v) At Lahore the pay of all the Government servants has been computerized and all the subscribers have been informed about their previous missing credits sent alongwith the computer account statement closed for the year 1989-90. All the Drawing and Disbursing Officers are directed to certify the missing credits and send to Accountant General, Punjab for proper adjustment etc. (D) FINAL PAYMENT(i) It has been noticed with grave concern that the cases of non-gazetted civil servants, after their retirement, death and removal/dismissal form service for final payment of G.P. Fund are not sent in time to the Accounts Office for proper action. In so may cases, after sending it is not pursued. It is provided under rule 1.32 of the G.P. Fund Rules that a Government servant can stop his G.P. Fund deductions and can drew the whole G.P. Fund amount one year before his date of actual retirement. (ii) The Accounts office should invariably ensure/arrange final payment of the available balance to the subscriber within seven days of the receipt of the case, complete in all respects. Therefore, all the Drawing and Disbursing Officers must ensure strict compliance of these instructions specially in cases of death, which should not be delayed and must be pursued after dispatch to Accounts Office.3. The Government lays special stress on the proper and accurate maintenance of G.P. Fund Accounts as subscription to this fund is compulsory and in most cases it is the life savings of the civil servants. It is, therefore, essential that every precaution should be taken to make maintenance of the accounts as smooth as possible. The Drawing and Disbursing Officers should ensure prompt compliance of these instructions. The Accounts Clerk of the Drawing and Disbursing Officer may be directed to visit the audit offices concerned twice in a year first in the month of May for pre-checking of Account numbers and next in the month of November for reconciliation of G.P. Fund accounts of the civil servants presently serving in their offices. Negligence, delay and deviation from these instructions may please be viewed seriously, and in such cases the competent authority may please take immediate action under Punjab Civil servants (E&D) Rules, 1975 against the defaulters.

Your Obedient Servant,

RANA AMAN ULLAH KHANDEPUTY SECRETARY (SR)

FINANCE SECRETARYGOVERNMENT OF THE PUNJAB.

NO. & DATE EVEN.A copy of forwarded to: -

1. The Accountant General Punjab, Lahore w/r to his memo. No. Fund-I/CMFS/F-231/90-91/1197, dated 14-44-1991.

2. All District Accounts Officers, in the Punjab.

MUHAMMAD YOUSAFUNDER SECRETARY (SR-I)

Office order No: Fund – I/74 Date: 10-11-80

SUBJECT: SCHEDULE FOR “NIL” SUBSCRIPTION TO G.P. FUND

It has been observed that the instructions for recordings facts of non-

deduction of G.P. Fund/ledger cards and subscriptions in the broad sheet and attaching

“NIL” schedule with the pay bills contained in office order No. Fund-I/60, dated 30-1-80

are not being observed by the funds, D.A., G.A.Ds and T.D.A. sections on the plea that

the Punjab Government has not yet issued necessary instructions to their

Officers/Drawing, Disbursing Officers, where as the Government of the Punjab, Finance

Department, has already issued instructions in this respect vide their memo No. FD-

SRI-2/13-79, dated 25.3.1980.

2. The Accountant General, Punjab has noted this situation with great

concern and has ordered that instructions contained in the afore-said office order

should be strictly observed in future. Any failure in this respect will be seriously viewed.

DEPUTY ACCOUNTANT GENERAL

Phone: 312836

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO. Fund – I/I-IV/Mcr./3054 Dated: 10-11-1980

Copy forwarded for necessary action: -

1. All Branch Officers Fund Section.

2. All Fund Sections.

3. All G.A.D., D.A. and T.D.A. Sections.

4. All District Accounts Officers.

5. I.C.A.

6. Reorganization Cell. Local.

ASSISTANT ACCOUNTS OFFICER

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

No. FD.SRI-2-3/85 Dated: 1st March, 1992

FormMr. Zulfiqar Ali Shah,Finance SecretaryGovernment of the Punjab.

To1. All Administrative Secretaries to Government of the Punjab.2. All Heads of Attached Department in the Punjab.3. All Commissioners of Divisions in the Punjab 4. The Secretary to Governor Punjab, Lahore.5. The Secretary to Chief Minister Punjab, Lahore.6. The Ministry Secretary to Governor Punjab, Lahore.7. The Secretary Provincial Assembly, Punjab, Lahore. 8. The Registrar, Lahore High Court, Lahore.9. The Secretary Punjab Public Service Commission, Lahore.10. The Deputy Commissioners and District and Sessions Judges in

the Punjab, Lahore.SUBJECT: INACTION TOWARDS MISSING CREDITS OF G.P. FUND

ACCOUNTS.

Sir,

I am directed to refer to the subject cited above and to state that in certain cases Government servants while in service do not take interest in updating their G.P. Fund accounts and after retirement they send applications to the Wafaqi Mohtasib’s secretariat in order to have the missing credits adjusted. They shift the onus of collecting collateral evidence from Government agencies to the Wafaqi Mohtasib’s secretariat. He has to spend a significant amount of time in engaging in lengthy correspondence (with the concerned department) and to incur expenditure on the visits of the representatives of the agencies and investigating officers of his secretariat. While recording final decision in such a case, the Wafaqi Mohtasib has observed that the time and expenditure involved can be avoided if Government servants become vigilant about their G.P. Fund accounts and get the same updated in all respects while in service. They should thoroughly examine the annual account statements supplied to them every year. Further, in case of mistakes or omissions they should continue to pursue the matter till the missing credits are adjusted and recorded in the next account statement.2. I am, therefore, directed to request that all the employees under your administrative control may be advised to look after their G.P. Fund accounts properly during service as indicated above.

Your Obedient Servant,

RANA AMANULLAH KHAN

DEPUTY SECRETARY (S.R)

No. & date even.

A copy is forwarded to: -

1. The A.G. Punjab w/r to his Memo. No. Fund – I/AS/Mics/1279, date 31-8-1991

for information.

2. All Additional Secretaries/Deputy Secretaries/ Under Secretaries/Section

Officers, in the Finance Department.

SECTION OFFICER (SR.I)

157 DATED 31-1-1980 FROM THE A.G. PUNJAB, LAHORE ADDRESSED TO ALL

THE DISTRICT ACCOUNTS OFFICERS IN THE PUNJAB AND OTHERS .

As provided in rule 10 (I) of G.P. Fund (CS) Rules and rule 13-9 of C.S.R. : Punjab, Vol. II, the subscription to G.P. Fund is not made during suspension. Similarly, a subscriber may, at his option, elect not to subscribe during leave. In cases where G.P. Fund subscription is not deduction from pay bills, no schedule is attached to the bills of the Government servants of Grade 16 and above while in the case of other Government Servants the fact of non-dedication is not shown in the combined schedule attached to the pay bills. Accordingly the fact of non-subscription is not recorded in the ledger cards of the subscribers, maintained in the Main Office as well as in the District Accounts Offices and the monthly column is left blank. Some time a blank column gives rise to the suspicion that the G.P. Fund subscription for that month might have been made but was either lying in the Difference sheet or misclassified, or the relevant schedules might have been misplaced. While arriving at the total number of missing credits, the blank columns are taken into account even if the subscription for that month has not been made.2. In order to meet the above situation, the Government of the Punjab,

Finance Department is being approached separately to issue necessary instructions to

their officers/Department that in future “NIL” schedules for G.P. Fund should invariably

be attached to the pay deduction is made from the bills and reasons for not deducting

the subscription indicated in the schedules. In the case of other Govt. Servants the

reason for not deducting in the schedules. In the case of other Govt. Servants the

reason for not deducting the subscription may also be recorded against the name of the

Govt. servant concerned in the consolidated schedule.

3. The Accountant General has ordered that in future and after issue of

relevant instructions to all Department by F.D.

(i) The GAD Sections, while pre-auditing the pay bills of gazetted Officers,

should see that the G.P. Fund schedules are also attached with the bills even in case

of non-deduction of G.P. Fund and the reason of non-deduction is indicated therein.

(ii) The book/TDH section should also detach such schedules for nil

subscription G.P. Fund and pass on to fund section alongwith others.

(iii) The G.P Fund sections while making monthly posting in the ledger cards

should indicated the fact of non-subscription in the ledger cards by recording the word

“S” for suspension, “L” for leave and “T” for transfer.

(iv) In case where the missing credits of the previous years are adjusted in

the Accounts of the current year the month of adjustment should be indicated in the

blank column of the month in the respective ledger cards by recording the words

“Adjusted in _____________.” This would help in arriving at the correct number of

missing credits.

4. After six months the Internal Check Accountant will examine the ledger

cards so as to ensue that the fact of non-deduction of subscription and subsequent

adjustment of missing credits is being recorded in the blank column of the ledger cards.

OFFICE OF THE DISTRICT ACCOUNTS OFFICER BAHAWALNGAR

No: DA/BWN/HM/ Dated:_______________

Copy of the above is forwarded to all the sectional accountants for information

and necessary action.

DISTRICT ACCOUNTS OFFICER,

BAHAWALNGAR

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fds/ Date;

To

_________________

_________________

SUBJECT: INTRODUCTION OF SCHEME FOR COMPULSORY SUBSCRIPTION

TO THE GENERAL PROVINCIAL FUND.

The defects noticed in the application, nominations and contingent notice

of cancellation form signed by the subscribers are indicated against their names. These

may please be got removed under their full signatures and form returned expenditure

for acceptance.

ASSISTANT ACCOUNTS OFFICER

LIST OF DEFECTS:

1. As the subscriber has a family he should fill in form P.F.I or P.F.I.A.

2. As the subscriber has nominated of his family he should fill in the contingent

notice of cancellation in P.F. 2.

3. As the subscriber has no family the nomination should be made in P.F.I.B. or

P.F.I.C.

4. The subscriber has no family, as such the form of contingent notice of

cancellation should be made in P.F. 2A.

5. Form P.F.I./P.F.I.A./P.F.I.B./P.F.I.C, has not contained the word “Occurring”

between the words “death and before” as used in the second addition of

CSR/(PB) Volume II.

6. Form P.F.2/as prescribed in C.S.R. contains the addition between the words

“me” and “the” or of my contracting a fresh marriage or of my marriage with my

wife/any of my wives being dissolved by divorce or otherwise. This may be

made in the form sent to this office.

7. As the subscriber has a family he cannot nominate any one other than his wife

or wives, (ii) children or (iii) widow or widows etc.

8. Complete home address of the nominee not given in column I of the form of

nomination. The needful may please be done now.

9. As more than one members have been nominated the share of amount payable

to each must be specified in the last column of the nomination form.

10. To avoid disposing in accounts, father’s name of the subscriber may please be

intimated.

11. The amount of subscription payable monthly towards the fund is required to be

expressed in whole rupees.

12. The late rate fixed for class IV Government Servants is Rs. ½ as such the

subscription may please be revised, accordingly.

13. The date as recorded in the form P.F.I./P.F.I.A/P.F.I.B./P.F.I.C. does not tally

with that indication in P.F.2/P.F.2-A/which may please be rectified.

14. It should be specified clearly whether the subscriber desires interest upon the

accumulations or not.

15. All the cuttings on the form should be got attested by the subscriber.

S. No. Name & Account No. Defect No. Name & Account No. Defect No.

GOVERNMENT OF THE PUNJAB, S & GAD DEPARTMENT (SERVING WING)

SUBJECT: GRANT OF ADVANCES FORM THE G.P FUND ACCOUNTS.

Advance from the G.P. Fund Account of a subscriber can be granted for

different purposes under rule 1.14 to 1.18 of the Punjab General Provident Fund Rules.

1978. In one of the cases, of an officer, from payment of for the reason that: -

(a) The officer has already drawn non-refundable advances sanctioned for

different purposes under rules 1.15, 1.16 and 1.17 of the rules and that

no further non-refundable advance can be drawn by the said office.

(b) The amount of advance drawn previously is to be counted towards

calculation of and as he has drawn an advance annual to 80% of the

amount under rule 1.17, he cannot be allowed another advance

sanctioned under rule 1.15 ibid within a period of 12 months. Even if

payment is to be made, then the previous amount and the amount now

sanctioned would be calculated towards 80% limit proscribed under rule,

1.15 ibid.

2. Finance Department is requested kindly to clarify whether there are any

restrictions on the drewal of non-refundable advance a for more than 4 times after the

subscriber has attained the age of 50 years to the age of his Superannuation. It may

also be made clear whether the 80% limit is to be taken into account at the time of

sanction of each advance for different purposes and under different rule or the amount

previously drawn and the amount sanctioned within 12 months’ period (though under

different rules for different purposes) are collectively to be taken into account for

purposes of 80% limit.

UNDER SECRETARY (S.VIII)

To

The Under Secretary (SR-IV)Finance Department

O.O No: S-VIII (S&GAD) – 16 (77)/72, dated the 25 th September 1980.

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

SUBJECT: GRANT OF ADVANCE FORM THE G.P. FUND ACCOUNT.

Will the under secretary (S-III), Government of the Punjab, SRA&I

Department, kindly refer to his U.O. Reference No. S.VIII (S&GAD) – 16/72, dated 20 th

September 1980 on the subject noted above.

2. The reply to S&GAD’s opnion in is as under:-

(a) No restriction has been on forced by this Department on number of non-

refundable advance, form G.P. Fund for different purposes.

(b) 80% limit would be taken into account at the time of sanctioning each

advance for different purpose and the previous advances would not be

taken into account for the purpose.

RAIZUL HAQUE AWANUNDER SECRETARY SR-I

THE UNDER SECRETARY (S-III),

GOVERNMENT OF THE PUNJAB, S&GAD.

U.O. No: FD-SRI-2/1-76 Dated: 7th December 1980

Endst: NO: FD-SRI-2/1-76, Dated: 7th December 1980

A copy with a copy of S&GAD’s U.O. reference No: S-III (S&GAD) – n16

(77)/72, dated 25th September 1980 is forwarded to the accountant General, Punjab,

Lahore for information.

RAIZUL HAQUE AWAN

UNDER SECRETARY SR-I

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

Office Order No. Fund-I/73 Dated: 15-10-1980

SUBJECT: SAFE CUSTODY OF NOMINATION PAPERS.Under the provision of para 9 of the Manual of provident Fund Sections

of the Accountant General, Punjab, the nomination papers are required to be kept under lock and key in the personal custody of the Gazetted Officer Incharge of the Fund Section. The verification of nomination papers is also required to be conducted once in three years vide para-iv App: 2 ibid. The register of nominations should remain in the personal custody of the Branch officers. Besides whenever a change of the gazetted officer Incharge of the provident fund Sections occurs, certificate to the effect that the nomination papers are quite intact is required to be signed in the register of nominations by the relieved and relieving officers. 2. It has been observed that the procedure prescribed for the maintenance of nomination papers has not been properly adhered to in the past and nomination papers are laying in the fund sections instead the custody of the Branch Officer concerned. 3. It is, therefore, directed that the nomination papers, and register of nominations lying in the fund sections should immediately be handed over to the Branch Officers concerned, who should conduct physical verification and submit the results thereof to the Fund-I (Co-ord) by 20-11-80 positively. Any disregard to the above orders will be severely dealt with.

Sd/-ACCOUNTANT GENERAL

No: Fund – I/AS-10/2961 Dated: 15-10-1980Copy forwarded for necessary action to: -

1. All Branch Officers Fund Sections.2. All Fund Sections Through Special Diary.3. T.M.I. Section.4. All District Accounts Officers in the Punjab.

ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

Office Order No. Fund-I/71 Dated: 07-10-1980

In some cases the Government employees when transferred form one district to another at the verge of retirement of while proceeding on L.P.R., after a month of so, do not contribute towards G.P. Fund at the new District. Thus the Department do not get their G.P. Fund Account numbers allotted from the District Accounts Office of the new District.2. A question has arisen whether in such cases allotment of a new account number at the new District is mandatory of not.3. The matter has been considered at length and it has been decided that in such cases it is not necessary to insist on allotting a new account number by the new District Accounts Office and /or transfer of G.P. Fund balance to the last district of posting.4. Final payment cases of such Government employees duly completed in all respects should be received in the District Accounts Office at the new District., who after indicting the fact of non-allotment of G.P. Fund was made by the subscriber concerned, should forward it do the District Accounts Officer of the District, where he last remained and contributed towards G.P. Fund. That District Accounts Officer in turn will deal with the final payment case and issue final payment authority of the amount standing at the credit of the subscriber concerned duly embossed with deal to the District Accounts Officer of the new District under intimation to the Drawing and Disbursing Officer/Subscriber concerned.

DEPUTY ACCOUNTANT GENERAL No: Fund-I/AS-10/79-80/31 Dated: 7-10-1980

Copy forwarded for necessary action to:-1. All Branch Officers in Fund Sections.2. All Fund Sections.3. All District Accounts Officers in the Punjab.4. Officer on special duty (Reorganization Cell).

ASSISTANT ACCOUNTS OFFICER.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Reorg/1-1/R&R/1891 Dated: 13-12-1980To

All the District Accounts OfficersIn the Punjab.

SUBJECT: REASONS AND REMEDIES OF EVER MOUNTING BALANCES “UNDER D.A.O. SUSPENSE” AND DELAY IN TRANSFER OF G.P. FUND BALANCE OF THE SUBSCRIBERS ON THEIR TRANSFER FROM ONE DISTRICT ACCOUNTS OFFICE TO ANOTHER.It has been noticed that the clearance of the head “D.A.O. Suspense” is

not being pursued vigorously by the District Accounts Officers, and the receipt of wanting documents i.e. Vouchers and schedules are not being pursued form the originating Accounts Officers, besides subsequent clearance by adjustment to the proper head is also not being watched, with the result that the balances are increasing tremendously.2. The procedure prescribed by the Auditor General of Pakistan for the maintenance of the “ D.A.O. Suspense” was circulated to the District Accounts offices with this office with this office letter No. Reorg/A.S/CD/448. dated 14-4-1975, wherein it was required that the progress report showing the opening balance, number of items and the amount cleared during the month and closing balance both in respect of Central and Provincial transactions (debits and credits) may be passed on to this office for keeping a watch over the clearance of this head. This item has not been pursued vigorously although the representatives of your office attend this office frequently for obtaining the figures and details booked under this head, yet the progress is not satisfactory and is not being reported to this office. A specimen of forms, on which the information is to be supplied, is again enclosed for regular future submission. 3. i) In addition to the above circular, it is stressed upon now that the items of debits and credits appearing in the books of the District Accounts Officers/Accountant General, which require adjustment in the books of others, should be passed on to the other party, through an advance Schedule without delay showing full particulars of the transactions.ii) This advances schedule should be prepared in triplicate in Form D.A.O. 55 (Specimens) and shall have reprinted machine number. The first copy will be sent with the Vouchers/Schedules to the District Accounts Officers concerned or the Accountant General, on the preparation of transfer adjustment, duplicate copy of all the advance schedule dispatched, shall be arranged district wise and sent with the covering list in Form 56-A to the Provincial Accounts Officer with the monthly accounts. The third copy being detained as an office copy. The adjusting Accounts Officer shall send a schedule or responding item in Form 56-B with the monthly Accounts.iii) The originating District Accounts Officer will maintain the sequence of that machine number to watch the acknowledge from the other party so as to be sure of the adjustment of the transaction with the adjusting Accounts Officer. iv) The adjustment should invariably be made by credit/debit to the proper head and minus credit/debit to the head District Accounts Officer suspense however old the item may be.4. As regards the G.P. Fund Transactions while preparing the transfer adjustment advance schedules in the above form giving full details of G.P. Fund Account number allotted by both the District Accounts Officers, transferring the amount

and that of the office to which the Government servant has been transferred and the name of the subscriber etc. should be sent duly embossed with special seal to the adjusting Accounts Officer, who will adopt this balance in his new Account for all purposes. The Book transfer will, however, follow in the Accounts in due course and will be responded as prescribed above. This procedure should be adopted with the Accounts of 7/1980. The prescribed form will be made available shortly.5. As far the previous balance, the month wise detail of the original and responding may be furnished to this office for the maintenance of the Broad sheet required to be kept in main office. D.A. As above.

M. HAMID HASSANADDITIONAL ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Reorg/AS/CD/448 Dated: 14-04-1975To

All the District Accounts Officers In the Punjab

SUBJECT: REASONS AND REMEDIES OF EVER MOUNTING BALANCE UNDER D.A.O. SUSPENSE AND DELAY IN TRANSFER OF G.P. FUND BALANCE OF THE SUBSCRIBER ON HIS TRANSFER FORM ONE DISTRICT ACCOUNTS TO ANOTHER. Copies of the Auditor General of Pakistan Office memorandums No.

M&M.I/M(C-22)/72-73/Vol.II/8, dated 4-1-1975 and No. VIII (25) M&M/69-70/1959, dated 4-2-1971 alongwith the enclosures are forwarded for information and strict compliance. Progress reports showing the (i) opening balance (ii) No. of items and amount cleared during both in respect of Central and provincial transactions may be furnished to T.D.H. Section of this office so as to reach not later than 3 rd of the month following the month to which the report relates. The receipt of this memorandum may please be acknowledged.

(JAMEEL AHAMD ZAIDI)ADDITIONAL ACCOUNTANT GENERAL

No: Reorg/AS/449 Dated: 14-4-1975Copy alongwith copies of the memorandums referred to above alongwith

enclosure and copy of paras 6/Note to 12/Note forwarded to Ch. Zafar Elahi, Assistant Accounts Officers (T.D.H.) for General of Pakistan is being requested for the sanction of a post of an Auditor with effect form 1-6-1975 onwards and the incumbent when sanctioned will be posted to T.D.H. Section in due course of time.

ADDITIONAL ACCOUNTANT GENERAL

FROM:Dr. A.A. K. Babar, PA&AS,Director, Modernization of AccountsD.C. PT&T Buildings, 1st Floor,Nabha Road, Lahore. Tele: 52613 Dated: 4-2-1971

My dear,Please refer to Ch. Mohammad Din’s D.O. letter No. VIII (25) M&M/69-

70/893, dated 12-6-70 to Mr. Manzoor Hussain regarding opening of the Minor Head “District Accounts Office, Suspense” 2. We have considered the various aspects of the case. The transactions taking place in Govt. account can be grouped in three main categories: -

i) Items pertaining to revenue, service and capital heads of account, which do not close to balance in the annual accounts of the government.

ii) Items pertaining to debt and deposit heads of accounts, for which the Government assumes the liability to repay or has right to recover, such accounts are not tied with districts and instructions as for example, public debt, Benevolent Fund, etc; and.

iii) Items pertaining to debt and deposit heads of accounts, for which the Government assumes the liability to repay or has right to recover, such accounts are tied with Government servants, individuals and institutions in the district, such as tacavi advance, loans and advances to Government servants, loans to the municipalities, G.P. Fund balances, etc;3. It has been held that no adjustment need be made in respect of transactions falling in categories (i) and (ii) above, as was also set down in Mr. Muhammad Din’s D.O. letter referred to above. In other cases, however, the transfer adjustments where necessary, should be made in the books of main Office and the District Accounts Offices. The occasion for carrying out transfer adjustments would be the transfer of the Government servants from one district to anther and the opening of a new District Accounts Office when these balances would be transferred to District Accounts Offices. The instructions contained in succeeding paras: should be followed for carrying out adjustment of such transactions.

i) The existing minor head “Pay and accounts Office Suspense” opened below, Major head “Suspense Accounts in section “P-Deposits and Advances – Part-IV suspense “Should be Renamed District Accounts Office, suspense”

ii) The said minor head should be divided into sub-heads with the name of the District in which District Accounts Officers are established and such head be opened the books of provincial Accounts Office and all District Accounts Offices under him. one sub head “Main Office” shall also be opened for passing on transactions to the comptroller.

iii) The new suspense head should be operated upon the same manner as the “Departmental Adjusting Accounts” subject to procedural differences herein after set down. Accordingly all debits and credits shall be responded to and cleared by minus Debits and minus credits respectively irrespective of the year to which the adjustment relates.

iv) The items of Debits and or credits appearing in the books of one District Accounts Office/Comptrollers officer which require adjustment in the books of the other, should be booked under the relevant sub head. The District Accounts Officer/

Comptroller initiating the Debits/Credits Shall without delay send an “Advance Schedule” setting forth the details of Debits/Credits to the other.

v) The Advance schedules shall be prepared in triplicate in form DAO 55 (Set out in Annexure) and shall have reprinted machine number. The first copy will be sent with the vouchers, etc; to the District Accounts Office concerned or the Provincial Accounts Officer. At the close of the month the duplicated copies of all the advance schedules dispatched shall be arranged district wise and sent with covering lists (in form PAO-56a) to the Provincial Accounts Officer with the monthly accounts and the third copy of the advance schedule shall be retained as office copy. Separate covering lists should be prepared for debit raised and credits afforded during the month. Similarly the adjusting accounts officer shall also send schedule of responding items in form PAO 56-B, with the monthly Accounts.

iv) The Provincial Accounts Officer shall maintain a Broad sheet in form PAO-57 (annexed). Separate pages shall be sea apart for each sub head (District) and all responding debits/credits. The broad sheet shall be closed on 15 th of the following month and a proof sheet shall be prepared in form (PAQ-57-A) at the time of monthly closing to show the totals of Debits/Credits. Progressive balance shall be worked out in the proof sheet.

vii) If a transaction requiring adjustment has both Debits/Credits, the net amount of transaction shall only be passed on to the other District Accounts office. As for example if Mr. “A” is transferred form District “Z” to District “Y” and the balance in Mr. “A” account are G.P. Fund balances Rs. 10,000/- (Cr.) House Building Advance 4,000/- (Dr.) and advance of pay Rs. 10.000/- (Dr.) the District Account Officer “X” District “Y” by making the following entries in the his books.

(Debits) O-Unfunded Debt State Provident Fund G.P. Fund 10,000-/

(Credit) P-Deposit and Advances Part-IIIAdvance not bearing interestAdvances repayable Civil Advances 1,000/-Part – VI suspense Suspense Accounts D.A.O.Suspense 5,000-/

(Credit) R-Loans and Advances by Provincial GovernmentLoans to GovernmentServants House BuildingAdvances. 4,000/-

4. It is requested that all balances which have not so far been transferred to the district view of instructions contained in D.A.O. referred to above may now be adjusted accordingly.

Your Sincerely

Sd/-A.A.K. BABAR

MR. S.I.SHABBIR, PA&AS, COMPTROLLER, NWFP,

PESHAWAR

Office order No. Fund – I/AS/83. Dated: 19-2-1981

It has been decided that in case of retired or deceased Government servants etc., wherein final payment is to be made, the normal transfer of G.P. Fund balances from Main Office to the District Accounts Offices is not necessary but instead a final payment authority in respect of balance standing at the credit of the subscriber should be issued to the District Accounts Officer, concerned with the instructions that all necessary formalities should be completed by him while making payment to the subscriber.

A specimen of the authority is attached. (Accountant General’s orders dated 15-2-81)

ABDUS SATTAR DEPUTY ACCOUNTANT GENERAL,

Phone: 312030

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund-I/AS-I/Misc/3441 Dated: 19-02-1981Copy forwarded to: -

1. All District Accounts Officers in the Punjab.2. All Branch Officers Fund Sections.3. All Fund Sections.4. Officer on special duty reorganization cell (local).

ASSISTANT ACCOUNTS OFFICER.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Dated.To

The District Accounts Officer,

_______________________

SUBJECT: FINAL PAYMENT OF G.P.FUND

Dated: __________________

You are authorized to arrange payment of a sum of Rs. ____________ (Rupees ___________________________________________________________, representing the available /residual balance standing at the credit of _____________ in G.P. Fund Account No. ______________________________________________ of ______________________________and to discourse it to the subscriber/ Nominee / Legal heirs through his department. The debit may please be raised against this office after the payment, quoting this letter as authority.

It may however, please be ensured that the documents required for the final payment are complete in all respects and this balance standing at his crediting in his G.P. Fund Account No: ___________________________________of your Office is also.

Residual payment for the deductions made from the pay bill for the month _________________drawn in ___________________will be made latter on.

The amount of Rs. _________________________________ (Rupees ________________________ already transferred in the account for the month ___________________vide T.O. No: _________________________is hereby confirmed.

ASSISTANT ACCOUNTS OFFICER

No: Dated: Copy forwarded for information to: -

1. _______________________________.

ASSISTANT ACCOUNTS OFFICER.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

Office order No: Fund-I/I-IV/M-Cr/93 Dated. 30-4-1981

The Accountant General has conveyed his displeasure for the slow progress of the adjustments of the missing credits while examining the report of the missing credits or 9/60.2. It has been observed that the instructions already issued vide office order No: Fund-I/I-IV/M-Cr/2691, dated. 19-7-80 have not been strictly complied with.3. The Accountant General has taken a serious view of this situation and ordered that:-

(i) All the Missing credits relating to gazetted officers upto 1979-80 should be adjusted on C.E. basis after obtaining certificate of actual deductions form the GAD sections concerned immediately.

(j) The lists of missing credits relating to the non-gazetted Government servants upto 1979-80 should be supplied to the respective drawing and disbursing officers for providing the necessary collateral evidence. Previously it was desired that in cases where no replies had been received the matter may be reported to the controller officers/administrative departments. The list of the cases where no reply has been received inspite of reporting the matter to the higher authorities may be prepared and sent to Fund – I (Co-ordination section) within a month for preparing the necessary draft paras.

4. Any disregard of the above orders will be severely dealt with.

Sd/S. MUHAMMAD AWAIS

DEPUTY ACCOUNTANT GENERAL (FUND)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund-I/AS-18/78-83/224. Dated.13-9-82To

Mr. ___________________________.The District Accounts Officers,Khushab, Bhakkr, Leiah, Rajanpur,Okara and Toba Tek Singh.

SUBJECT: MAINTENANCE OF G.P. FUND IN NEWLY CREATED DISTRICT ACCOUNTS OFFICESSince the new District Accounts Offices have started their function with

effect from 1.7.82 the instruction for the maintenance of G.P. Fund Account of the subscribers may be followed strictly on the following lines.

(i) The subscribers already working under the Jurisdiction of the newly created District Accounts Offices may be allotted fresh G.P. Fund Account Numbers in part – I Index Register in form ATM 65 of the relevant Department in alphabetical order after prefixing the abbreviations of the district as that of the department and their G.P. Fund Account maintained in Part – I of the Broad Sheets.

(ii) The existing subscribers transferred to there district with in three i.e. upto 31-10-82 may also be allotted fresh G.P. Fund numbers as discussed in sub para (i) above.

(iii) The following abbreviation are standardized to denote the names of the District noted before each which may only be prefixed before the initials of the Department and the G.P. Fund Account Numbers of the Subscribers. SR. NO. NAME OF DISTRICT ABBREVIATION

1 Kahshab KSB2 Bakhar BKR3 Leiah LAH4 Toba Tek Singh TTS5 Rajanpur RJP6 Okara OKR

(iv) The subscribers who are transferred form other District on or after 1-11-82 should not be allotted fresh G.P. Fund Accountant Numbers but instead their names may be entered in Part – II Index Register of the relevant Department in alphabetical order indicating the same G.P. Fund Account Number allotted to them by the District Accounts Office form whose jurisdiction they have been transferred. Thus their previous G.P. Fund Account Number including the prefix of the former district/districts will remain intact, as already detailed in office order No: Fund – I/104, dated: 17-9-81.

The receipt of this letter may please be acknowledged. (Accountant General to orders dated 5-9-82)

RANA ASSAD AMIN DEPUTY ACCOUNTANT GENERAL (FUND)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund-I/AS-1-Misc/81-82/372. Dated.25-9-82To

The District Accounts Officer,Rawalpindi.

SUBJECT: INTEREST ON G.P. FUND SEALED AUTHORITIES.Please refer to your office letter No: DAO/RWP/Fund-I/793 dated, 18-9-

82 on the above subject.In the cases of authorities issued by this office after affixing the special

seal thereon, if the amount of interest has not been allowed accordingly to the date of its admissibility the same is to be calculated by the District Accounts Offices Office and payment of the said amount made against Account Number allotted by his office.

If the subscriber applies for final payment within six months from the date on which the amount becomes payable to him, he is entitled to get the interest on his accumulations upto the end of the month proceeding that in which the payment is made under Rule 1.13 (4) of the Punjab General Provident Rules 1978 irrespective of the circumstances leading to delay.

RANA ASSAD AMIN DEPUTY ACCOUNTANT GENERAL (FUND)

Office order No. Fund.I/Accounting-procedure/83-84/19 dated: 22-7-84To

1. All the District Accounts Officers in the Punjab.2. All Fund Sections in the Main Office.3. All Branch Officers of Fund Sections.4. Officer on special Duty.5. Assistant Accounts Officer Incharge T.M.6. Assistant Accounts Officer Incharge Routine section.

SUBJECT: PROCEDURE REGARDING TRANSFER OF G.P. FUND BALANCES FROM ONE OFFICE TO ANOTHER.The matter regarding the revision the procedure of transfer of G.P. Fund

balance of Punjab Government servants form Main Office to District Accounts Offices and District Accounts Office to Main Office and from District Accounts Office to another DAO, has been under active consideration for some time past, and after careful examination of all aspects of the existing procedure, it has been decided with the concurrence of the Auditor General of Pakistan to introduce a new procedure of credit memo. In which no T.E. is involved. With the introduction of credit memo procedure the complications in account that have been experienced in the existing procedure would be eliminated. The existing procedure already issued vide this office order No.Fds-113, dated 30-1-82 would become in operative form the date of issue of this office order. The salient features of the credit memo procedure will be as under.1. The G.P. Fund credit memo duly embossed with special seal signed by the assistant Accounts Officer Fund –I (c) upto the amount of Rs. 50,000/- (in the Main Office) will be sent to the concerned accountant office and acknowledgement printed on the credit memo would be sent back to the issuing office duly signed and certifying the account of the amount in the ledger card of the concerned subscriber. 2. In the Main office, all G.P. Fund sections will hand over to fund II (c) section the sealed credit memos with the covering lists prepared D.A.O. wise in duplicate, on every Sunday for on-ward transmission to District Accounts Office concerned soon after recording the particulars of credit memos in his main “outward register”. 3. The “Inward” and outward” registers will be maintained in each fund section of Main Office as well as in all the District Accounts Officers. The inward register as well as be maintained in each month these registers, will be accounted for in the Broad sheets monthly account when prepared. 4. All transfer cases will be entered as plus and minus as the case may be in the same calendar month viz when an case is transferred in the month of July that case will be accounted for in the Broad Sheets in the month of July at both ends.5. When a sealed credit memo is received in the Fund section/DAO office, then after recording the same in the sectional inward register it may be pasted on the ledger card of the subscriber immediately and the total amount may be posted in the proper month of the ledger card. The year wise details may also be recorded on the ledger cards. 6. The acknowledgements when received back in the concerned G.P. Fund section DAO office may, also be pasted on the L/Cards form where the balances have been transferred. 7. At the end of every month, each District Accounts office will have to submit a consolidated list of “onward” and “outward”, giving details viz, Both the

account No. ‘s name of the subscriber, amount and name of the District Accounts office to fund II (c) section of this office for proper watch and reconciliation. 8. In cases of retired or deceased subscribers, the existing procedure of issuing the sealed final payment authorities from the Main office will however continue. 9. The form of credit memo may be arranged locally for the time being. The same will be provided to each district account office when printed.10. As regards the transfer of balances form a province to Centre and form one province to other province; the existing procedure of T.E. will however remain as it is. In this respect each fund section in the main office s well as in the District Accounts Offices will send the details to account III section of this office after affording the T.E. for onward transmission to concerned Audit circle. 10. A All existing orders on the subject shall be deemed to have been modified to the extent indicated above. All existing orders not so modified shall continue to be in force under this scheme. 11. The year wise details of each transfer case may be recorded on the back of sealed. “Credit Memo” form the date of Opening of the D.A.O. and in the main office form 1969-70 onward specifying the month of last deduction. 12. In the main office all such sealed “Credit memos will be received by fund II (c) section which will record in “Inward Register” “outward register as the case may be and then will pass on to the concerned G.P. Fund section 5 th and 20th of the month for further action. 13. A control Broad Sheet (Register) will be maintained in Fund II (C) for proper watch and check. 14. The amount of the G.P. Fund Credits transferred may not be taken into account of monthly account and list of payment.

Accountant General’s order dated: 22-7-1984.

DEPUTY ACCOUNTANT GENERAL FUNDS.

A specimen of the “Credit Memo” is enclosed herewith.

CREDIT MEMO/TRANSFER MEMOOFFICE OF THE ACCOUNTANT GENERAL PUNJAB LAHORE

No. FDs/ /FT/ HM/ Dated: To

The District Accounts Officers,________________________.

SUBJECT: TRANSFER OF G.P. FUND ACCOUNTS IN RESPECT OF MR. ___________ FORM ACCOUNT NO. ________________TO ACCOUNT NO. ___________________ A sum of Rs. ____________________________(Rupees___________

_____________________only) standing at the credit of the subscriber upto _______ ________________________is transferred to your office for adjustment against his account No. _________________________in the accounts for _________________ ______________. The amount is transferred finally. Interest has been allowed upto _________________________________year wise details are noted on the back.

Assistant Accountant General Assistant Accountant Officer

District Accounts OfficerNo. Even/ Date:

Copy forwarded to ________________________________________ for information with reference to his letter No. _______________________________ dated _____________________________.

Assistant Accountant General Assistant Accountant Officer

District Accounts Officer

Acknowledgement to be sent to the G.P. Fund Account Transferring Office. ________________________.NO. Fds/HM/ Dated: -

The receipt of the sealed Credit memo. No. Funds/HM/Dated. ____________for Rs. ____________________(Rupees:________________ only) of G.P. Fund balance Account No.11/______________in respect of Mr. ______ ______________is acknowledged.

The amount has actually been credited in the account NO. _________ ______of the subscriber in the accounts for ____________________________in this office and has been noted at S. No. __________________in the inward register.

Assistant Accountant General Assistant Accountant Officer

District Accounts OfficerAssistant Accounts Officer (Funds),Office of the Accountant General,Punjab, Lahore.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O.No. Funds. II/TFR-A/C Procedure/84-85/273 Dated: 10-12-1984

To1. All the District Accounts Offices in the Punjab. 2. All Fund Sections in the Main Office.3. All Branch Officers of Fund Sections in the Main Office.4. Officer on special Duty Roorg Cell.5. Assistant Accounts Officer T.M. Sections.

SUBJECT: PROCEDURE REGARDING TRANSFER OF G.P. FUND BALANCES FROM ONE OFFICE TO ANOTHER OFFICE. In a large number of cases complaints have been received that the G.P.

Fund balances of the Punjab Government servants transferred from Main Office to District Accounts Officers and form one District Accounts Office to another and vice versa through T.E. Introduced by this office vide circular NO. Fund I/113 dated 30-1-1982 accounting system, have not reached at their destination, consequently the related subscribers have to face great inconvenience in getting their G.P. Fund dues at the time of final payment etc. and un-necessary correspondence state in this respect between the Audit Office. In order to over come such difficulties the following amendments are made in the procedure for transfer of G.P. Fund balances. (i) The cases which were transferred through T.E. and their minus credits have been received in the Broad sheet as well as in the L/cards of the subscriber of transferring office but actually the some have not been received at their destination due to some reason, and the transferring office has been informed in writing by the receiving office where the credits were to be received, that no such balance has been received in his office, for such cases a duplicate transfer sealed intimations in the form of “Transfer Credits Memo” may be issued to the office where the credit was required to be received.(ii) All such duplicate “ Transfer Credit Memo” will be adjusted as plus in the receiving office in the month in which there are issued as duplicate. (iii) The transferring office will not take it again as minus in the Ledger/Card as well as in the Broad Sheet. (iv) In the monthly-consolidated lists of Inwards and outwards to be sent to funds II (c) section of this office such duplicate “Transfer Credit Memo” may be shown separately giving full details. (v) In cases where balances were shown to have been transferred according to the entries recorded on the L/Card of the subscribers and no indication of T.E. is available on the L/Card. The G.P. Fund balances of such subscribers may be transferred again through “Transfer Credit Memo” under present procedure circulated vide this office No: Fund. I/Accounting procedure/83-84/19 dated: 22-7-1984.(vi) In cases of final payment if a District Accounts Office/Main Office is informed about non receipt of original final payment authority, non payment certificate may be obtained and duplicate authority issued after making necessary entries of non payment on the Ledger Card.

DEPUTY ACCOUNTANT GENERALMUHAMMAD SHARIF BHATTI

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O.No. Funds. II/TFR-A/C Procedure/84-85/260 Dated: 27-11-1984

To1. All the District Accounts Offices in the Punjab. 2. All Fund Sections in the Main Office.3. All Branch Officers of Fund Sections.4. Officer on special Duty Re-org Cell.5. Assistant Accounts Officer T.M.

SUBJECT: PROCEDURE REGARDING TRANSFER OF G.P. FUND BALANCES FROM ONE OFFICE TO ANOTHER OFFICE. It has been observed that the new procedure regarding transfer of G.P.

Fund one office of another introduced vide this office order No. Fund. I. Accounting Procedure/83-84/19 dated 22-7-84 is not being followed according to the instructions contained therein.

The following shortcomings have been noticed on the part of the District Accounts Offices. (a)(i) The ward credit memo is not written at the top of “Credit Memo/Transfer Memo with the result that it creates confusion as to whether the amount has been transferred under old procedure or new procedure. (ii) T.D.H. II Section has reported that certain District Accounts Officers are still following the old procedure involving cash account with which the implementation of new procedure has become unoperative. The old procedure should be discontinued forthwith. (iii) “ Inwards and Outwards “ registers have not so for been opened. (iv) The sealed transfer credit memo when received in the G.P. Fund sections of Main Office as well as of the District Accounts Offices are not being recorded and credited immediately in the “Inward Register” as well as in the L/Card of the subscribers in the proper month as plus and minus entry in the Ledger Card in case of transfer to other office. (v) At the close of every month each District Accounts Office was required to submit a consolidated list of “Inwards and Outwards “ giving details viz both the account No’s Name of the subscriber, and amount to Fund. II Coord section of this office for proper watch and reconciliation. Which is not being done. This should be observed and such lists should be sent to this office duly typed or written with legible handwriting. (vi) The acknowledgements are not being sent to transferring office immediately after the case is received in the Fund sections of the District Accounts Office and Main Office.(vii) The Transfer Credit Memo” forms may not be used for the cases, which are to be, transferred to other Audit circles viz. Accountant General, Sindh, Karachi, Account General NWFP, Peshawar, Comptroller, Balochistan, Quetta and Accountant General P.R. Office etc. The balances to other audit circles will be transferred under the old procedure of T.E. through account III section of this office.(viii) On receipt of the sealed transfer Credit Memo in the G.P. Fund section, payment regarding advances and final withdrawal can be made after posting the credit on the L/card and inward register. (b) (i) The balances in large number of subscribers in whose cases sealed transfer intimations were issued under the old procedure but their advices have not so for been received in the offices to which these were transferred viz: in the main office

as well as in the District Accounts Offices due to which balances have not actually been credited in the ledger account of the subscribers. To avoid further complications all such cases may be adjusted as plus and cleared in the monthly account in hand under intimation to the transferring office for minus entries under present procedure and such sealed intimations treated as credit memo. (ii) The instructions already issued and shortcomings pointed out in this circular letter may kindly be observed strictly. (iv) Please acknowledge receipt of this letter.

DEPUTY ACCOUNTANT GENERALMUHAMMAD SHARIF BHATTI

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB, LAHORE

No. FUND. Zakat/ZD/806/F-II/84-85/356 Dated: 30-4-1985To

1. All Administrative Secretaries to Government of the Punjab.2. All Heads of Attached Department in the Punjab.3. All Commissioners of Divisions in the Punjab 4. The Secretary to Governor Punjab, Lahore.5. The Secretary to Chief Minister Punjab, Lahore.6. The Ministry Secretary to Governor Punjab, Lahore.7. The Secretary Provincial Assembly, Punjab, Lahore. 8. The Registrar, Lahore High Court, Lahore.9. The Secretary Punjab Public Service Commission, Lahore.10. The Deputy Commissioners and District and Sessions Judges in

the Punjab, Lahore.SUBJECT: CLAIMS FOR EXEMPTION OF GROUNDS OF FAITH AND FIQH

FROM DEDUCTION OF ZAKAT AT SOURCE FROM THE G.P FUND ACCOUNTS OF THE GOVERNMENT SERVANT AT THE TIME OF NON REFUNDABLE ADVANCES AND FINAL PAYMENT. In pursuance of the orders contained in rule 20 under the first proviso

to sub section (3) of section I of the Zakat & Ushr Ordinance 1980, provided one files with the Zakat Deducting Officer an attested true copy of the declaration on form CZ. 50 (copy enclosed) within one month as amended vide Government of Pakistan Ministry of Finance (Central Zakat Administration) NO. SRO. 243 (i)/84 dated 18-3-1984, proceeding the valuation date (Valuation date in respect of assets payable to Zakat means the first day of Zakat year that is the first day of Remzan-ul-Mubarak each year).2. It has been observed with great concern that the above orders have not been carried out by the drawing and disbursing Officers, resulting in great difficulties and delay on the part of the Audit Offices at the time of making payments of final payments and non refundable advances out of G.P. Fund Accounts, Generally such declarations are always submitted by the claimants with the bills which is against the rules and cannot be admitted in Audit Offices.3. Under these circumstances you are requested to direct all the D.D.O’s under your control for strict compliance.4. The following shall be treated as recognized Fiqh as: (i) Hanafi (ii) Maliki (ii) Shefi, (iv) Hamabli (v) Jafariyah including shia Ismailaia, Shia Bhora, Shia Dawoodi Bohra. 5. The non-Muslim should clearly intimate the Audit Office that they are non Muslims on plain white paper through proper channel only once in his service, Form CZ-50 is only for Muslims as directed by the Central Zakat Administration vide letter No. 3400 C.E. 806 June 1983.6. The G.P. Fund number must be mentioned in the declaration form in all cases and the declaration of the Government servant claiming exemption from deduction of zakat may be submitted by them to Audit Offices through proper channel so that note to the effect may be recorded in the Ledger Card of G.P. Fund account.

The receipt of this letter may kindly be acknowledged.

SHEIKH ABDUL GHAFARDEPUTY ACCOUNTANT GENERAL

Form CZ-50DECLARATION

(On Rs. 4/- Stamp Paper)UNDER THE PROVISOS TO SUB-SECTION (3) OF SECTION I OF THE ZAKAT AND

USHR ORDINANCE 1980 (XVIII OF 1980) AND RULE 20 OF THE ZAKAT (DEDUCTION AND REFUND) RULES, 1981 SWORN ON OATH BEFORE.

12 Son/daugher/wife/widoof 3of 4 Years of age.Of 5Do hereby solemnly swear by Allah that

(a) I am a Muslim and follow 6 Fiqh,(b) According to my faith and the above said fiqh

I am no obliged to pay ………………………..(i) Zakat on the following types of assets to the extent indicated

against each: 7and

(ii) Ushr on the following kinds of produce to the extent indicated against each produce 8

(c) That what is stated above is true to the best of my knowledge and belief.Place:

__________________Deponent

Date: _______________________________We1 – 9 Son of 10 of 112 – 12 Son of 13 of 14

Solemnly affirm that we know the above deponent and identify him as the some person as described above.

______________________________________

Witness WitnessThe above declaration has been solemnly affirmed on oath before me

this day of , 198 by the abovedeponent in the presence of the above witnesses identified the above ponent. Place: ___________________Date: (Name and designation of the

Person administering oath)Seal of Office

Note: (A) In case of a minor or insane persons his guardian shall make this declaration. A minor supposed to follow the fight of his father and the declaration shall be made accordingly.

(B) Fill in the Blanks as follow: 1. Name, designation and address of the person-administrating oath.2. Name of the deponent.3. Name of the father or husband of the deponent.4. Age of the deponent.5. Complete address of the deponent.

6. Name of the recognized fight that the deponent follows.7. Name of the assets with the extant to which Zakat is not required to be paid

on each asset.8. Names of the produce as defined in clause (xviii) of section 2 of the Zakat

and Ushr Ordinance, 1980, and the extant to which Ushr is not required to be paid on each produce.

9. Name of the first witness.10. Father’s name of the first witness.11. Address of the first witness.12. Name of second witness.13. Father’s name of the second witness.14. Address of the second witness.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O. No. Fund: II/GPF/Schedules/84-85/362 Dated: 05-05-1985

To

1. All Administrative Secretaries to Government of the Punjab, Lahore.

2. All Heads of attached Department.3. All Commissioners of Divisions in the Punjab.4. All deputy Commissioners and District and session Judges in the

Punjab.5. The Registrar Lahore High Court Lahore.6. The Chairman Punjab Public Service Commission Lahore.7. The Director public instructions for colleges Lahore.8. The Director public instructions for schools Lahore.9. Inspector General of Punjab Police Lahore.10. All Superintendent of police District Education in the Punjab.11. All G.P. Fund sections including assistant Accounts of Officers of

fund sections in the main office.12. All Branch Officers I/C of GAD Sections and DA section in the

main office.13. All District Accounts Officers in the Punjab. 14. All Heads of Offices District and Division level.

SUBJECT: PREPARATION AND PRE-CHECKING OF G.P. FUND RECEIPT SCHEDULES.Please refer to our circular letter No: Fund.II/AS/GPF/Schedules/83-

84/39 dated 2-11-83 and No. Fd. II/AS/GPF/Schedules/83-84/39 dated 10-4-84 (copies enclosed). You are once again reminded that G.P. Fund schedules must be prepared and pre-checked in accordance with the instructions issued from time to time by this office as well as by the Government of the Punjab.

You are, therefore, requested to direct all the subordinate offices under your control to get all the G.P. Fund schedules including those portioning to your own office for both gazetted as well as non-gazetted staff, pre-checked form the concerned G.P. Fund sections of Audit Offices before 10-6-1985. Verified schedules should then be printed or cyclostyled for the entire financial year and enclosed with the pay bills for the month form 6/85 paid in 7/85 onwards. Failing which pay bills will not be entertained. A.G’s order dated 4-5-1985.

SHEIKH ABDUL GHAFARDEPUTY ACCOUNTANT GENERAL (FUNDS).

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund: II/GPF/Schedules/83-84/39 Dated: 02-11-1983To

1. All Administrative Secretaries to Government of the Punjab.2. All Heads of attached Department in the Punjab.3. All Commissioners of Divisions in the Punjab4. All Deputy commissioners and District and Session Judges in the

Punjab.5. The Registrar, Lahore High Court, Lahore.6. The Secretary, Punjab public service commission, Lahore.7. All District Accounts Offices in the Punjab.

SUBJECT: PREPARATION AND PRE-CHECKING OF G.P FUND RECEIPT SCHEDULES. It has been observed that the G.P. Fund Receipt schedules in the offices

of the Drawing and disbursing Officers are not being prepared in accordance with the instructions issued form time to time by this office as well as by the Government of the Punjab, which causes the increase in number of missing credits in the G.P. Fund Accounts of the Government Servants for no fault on their part. 2. The defects noted in the G.P. Fund receipt schedules are mainly of the following nature: -

i. G.P. Fund Account numbers are not shown at all in the Schedules.ii. Incorrect Account Numbers are invariably being written in the schedules. iii. Guide letter such as II/GA, II/Edu, II/Misc: etc are not indicated with

account number allotted by the Audit Office. iv. Schedules are not prepared in series of thousand wrong totaling of

schedules. v. Wrong totaling of schedules. vi. Note regarding retirement, suspension dismissal death, leave and

transfer form one place to another of a subscriber is not recorded in the schedules.

vii. Schedules are prepared on minor slips instead of on full or half page written with illegible handwriting.

viii. Schedules are not printed or cyclostyled after verification by the Audit Office.

3. The above situation creates much complication in the proper maintenance of G.P. Fund Accounts of the Government Servants in this office as well as in all the District Accounts Offices and mental torture to the subscriber a for nothing.4. In order to ensure compliance of the Government instructions contained in former Government of the Pakistan, S&GAD circular letters No. No. S(R) 2947/12-11/6650 xiii dated 18-1-1967, and No. S (R) –2495/7-28/6850xiii dated 25-10-1968 and Government of the Punjab, Finance Department circular letter No. 1164 (SR) iv/71 dated 9-6-1971 and No: 1699 SO (R) Iv/71 dated 25-6-81 no pay bill will be entertained/passed by this office as well as by the District Accounts Offices (pay bills passing sections) form 12/83 paid in 1/84 onward, unless it is accompanied by G.P. Fund schedules prepared/attached with the pay bills according to the Government instructions. 5. You are, therefore, requested to direct all the subordinate offices under your control to get all the G.P. Fund schedules including your own office both Gazetted s well as non-gazetted staff pre-checked form the concerned G.P Fund sections of

Audit Offices, if already not get checked this year and then these verified schedules may be got printed or cyclostyled for the entire financial year and enclosed with the pay bills for the months of 12/83 paid in 1/8, 1/84 onwards failing which the matter will be reported to Government for taking necessary action against the defaulting officers. 6. For the preparation of correct schedules the instructions already issued on the subject are supplemented with the following guidelines, which may be strictly observed while preparing the G.P. Fund receipt schedules. i. Each schedules must be printed or cyclostyled on full page and not on a minor slips in the series of thousand viz. 10 to 1000, 1001 to 2000 to 3000, etc.ii. The G.P. Fund schedules of Account number having separate symbols viz. II/GA.II/Edu, II/Misc: should be prepared separately. iii. Amount of refund of withdrawals need not be printed and should be.iv. Grand totals of each series of schedules should be shown in red ink in figure as well as in words.v. In case of a gazetted

Father’s name should be printed which will suffice for his whole period of service, the amount of monthly subscription of G.P. Fund and refund of withdrawals should invariably be checked by him. while signing the schedule attached with his pay bill. vi. The information about the dismissal, resignation, termination of service, death, suspension from service, transfer to autonomous bodies or other Audit Office/District Accounts Office of the subscriber may be mentioned in the remarks column of the schedule. In case of a gazetted officer he himself should furnish the said information in writing to Audit Office. vii. In case of non gazetted Government servants where schedules are enclosed with one bill a covering list for these schedules be prepared giving therein totals of each series of schedules with grand totals in figures as well as in words. viii. No other schedule such as B/Fund deduction any recovery on account of other than G.P. Fund should be prepared no the sheet of G.P. Fund schedules. ix. No deduction on account of G.P. Fund subscription should be made form the pay of the new subscriber should be made form the pay of the new subscriber unless their account Nos. are allotted by the Audit office. The forms for the allotment of G.P. Fund A/C. No. in case of Government servants who is likely to complete his two years service should be submitted to Audit office well in time to avoid subsequence complications. x. A simplified specimen of G.P. Fund receipt schedules in given below for guidance and proper preparation of G.P. Fund receipt schedules.

S. No.

A/CName, F/Name &

DesignationPay

Actual rate of

deduction

Refund of with

drawals.Total Remarks

1 2 3 4 5 6 7 8

7. All the drawing and Disabusing Officers may also please be directed to depute their Accounts Clerk to concerned Audit Offices for quarterly reconciliation of the G.P. Fund Accounts of the Government servants regarding missing credits

alongwith the reconciliation of west Pakistan/Punjab in their circular letter Nos. mentioned in para. 4 above.

The receipt of this letter may please be acknowledged.

SARSHAR AHAMD KHAN DEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund: II/AS/OFF/Schedules/84-85/342 Dated: 10-04-1985To

1. All Administrative Secretaries to Government of the Punjab.

2. All Heads of attached Department in the Punjab.3. All commissioners of Divisions in the Punjab.4. All Deputy Commissioners and District & Session Judges in the

Punjab.5. The Registrar, Lahore High Court, Lahore.6. The Secretary, Punjab, public service Commission, Lahore.7. All District Accounts Officers in the Punjab.

SUBJECT: PREPARATION AND PER-CHECKING OF G.P. FUND RECEIPT SCHEDULES. In continuation of this office circular letter No.

Fund-II/As/GPF/Schedules/83-84/39, dated 2-11-83. You are once again requested that G.P. Fund receipt schedules must be prepared and pre-checked in acknowledge with the instructions issued from time to time by this office as well as by the Government of the Punjab.

When a person is only-ave or under suspension and no deduction is made on account of G.P. Fund for such cases, the G.P. Fund Receipt schedules must be prepared indicating Zero deduction.

SH: ABDUL GHAFAR

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO: Fund. XIII/CD/222 Dated: 01-06-

1986

ToThe under Secretary (SR-I)Government of the Punjab Finance Department, Lahore

SUBJECT: DELEGATION OF POWERS FOR THE GRANT G.P. FUND ADVANCES UNDER THE PUNJAB G.P. FUND FULES. 1978.

1. Please refer to your office notification No. SRI-2-5/82, dated. 31-5-83 on the subject noted above addressed to DPI (Schools) Punjab, Lahore to copy endorsed to this office.2. In the notification of referred to above the powers to grant the G.P. Fund advance to the staff upto NPS. 18 were delegated to the following authorities to the interest of full powers in accordance with the provident fund rules 1978.

1. District Head of Department 2. Divisional Head of Department 3. Regional Head of Department4. Head of attached

3. Attention is invited to your office memo No. SR. IV-2, 15-75 dated. 29-4-82 under which it was clarified that the powers delegated to the appointing authorities in the West Pakistan (Civil Service) Delegation of powers rules 1962 has not been superseded by these delegations in the Punjab provident funds rules 1978. Which supersedes only the rules contained in CSR (Punjab) Vol. II. The sanctions accorded by the appointing authorities for the grant of temporary advance form G.P. Fund are in order. 4. It may please be confirmed whether the delegation of powers grant the G.P. Fund Advance under G.P. Fund Rules. 1978 Conveyed under your office notification No. SRI-2-5/82 dated. 31-5-83 to the authorities as confirmed by your department to the Director Public instruction Punjab, Lahore under memo No. SR.IV.2/15-75 dated. 29-4-1982.

An early reply is requested.

MUHAMMAD SHARIF BHATTIDEPUTY ACCOUNTANT GENERAL

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENTNo: FD/SRI-2-5/82 Lahore the 7th July. 1986. To

The Deputy Accountant General, Punjab, Lahore.

SUBJECT: DELEGATION OF POWERS FOR THE GRANT OF G.P. FUND ADVANCE UNDER THE PUNJAB G.P. FUND RULES, 1978.

Kindly refer to your letter No. Fd.XIII/CD. 22, Dated 1-6-1986 on the subject noted above.2. Finance Department observed that the power to grant the G.P. Fund Advance under G.P. Fund Rules, 1978 Conveyed this Department’s notification No. FD/SRI-2-5/82, dated. 31-5-1983 to the authorities mentioned therein holds well.

Sd/-SECTION OFFICER (SR-I)

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENTNo: FD/SRI-2-3/83 (Provl) Lahore the 15th July. 1987To

1. All Administrative Secretaries, Government of the Punjab.2. All Heads of Attached Department. 3. All Commissioners of Divisions in the Punjab.4. The Secretary to Governor, Punjab Lahore. 5. The secretary to provincial Assembly, Punjab.6. The Secretary to Chief Minister, Punjab, Lahore. 7. The Secretary to Punjab public service commission. 8. The Military Secretary to Governor, Punjab Lahore 9. The Registrar, Lahore High Court, Lahore. 10. All Deputy Commissioners and District & Session Judges in the

Punjab.11. All Officers in the Finance Department.

SUBJECT: REPLACEMENT OF EXISTING G.P. FUND SYSTEM BY PROVIDENT FUND BOND SYSTEM.

Sir,I am directed to refer to this Department’s circular letter of even number

dated 14-10-86 on the subject noted above and to state that as complete implementation of G.P Fund scheme is likely to take some more time, it has now been decided as follows: -

i) Payment of the amount being deduction towards P.F. bond Scheme from the period form 1-7-86 to 30-6-88 (if the said scheme is not fully enforced by that time) will be made to them alongwith the final payment of their G.P. Fund balances.

ii) Grant of advances, recoveries thereof and the financing of insurance polices out of the G.P. Fund allowed upto 30-6-87 now stands extended upto 31st

YOUR OBEDIENT SERVANTDEPUTY SECRETARY (SR)

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENTNo: FD/SRI-2-3/83 (Prov) Lahore the 5th July. 1988To

The Accountant General,Punjab, Lahore.

SUBJECT: IMPROVEMENT IN THE GENERAL PROVIDENT FUND SCHEME. Reference your’s letter No. FD-I/AS/provl.GPF/22, dated 29-3-88 on the

subject noted above?2. It is clarified that a second non-refundable advance is admissible but it will not be allowed until at least a period of one year has elapsed since the previous advance had been drawn.

MUHAMMAD ISMAIL SECTION OFFICER (SR-I)

CONSTITUTION OF "PENSION CASES DISPOSAL COMMITTEE"

The Services & General Administration Department (O&M Unit) has

been conducting a special drive since 1961 to expedite disposal of delayed pension

cases pending in the various departments of the Provincial Government and

considerable progress has been made in securing final disposal of a large number of

old cases.

2. Action in the O&M Unit is, however, taken only on reports of delays,

which are received, from the retired officials and the survey of the state of disposal of

pension cases is, therefore, restricted.

3. Complaints of inordinate delays in the final disposal of pension cases

and of the consequent hardship involved continue to be received and while the cases

are processed in the normal way with the departments concerned, it is considered that

the special drive needs to be intensified and that a systematic review of the state of

disposal of pension cases generally is required to be under taken, to meet the present

unsatisfactory situation.

4. It has been decided for this purpose to constitute a "Pension Cases

Disposal Committee" as under-—

(1) Additional Finance Secretary' ... Chairman

(2) Joint Secretary (O&M) ... Member

(3) Officer Incharge, Pension Branch, Member

office of the Accountant-General,

West Pakistan (Mr. Hashmat Ali) ...

(4) A representative of the Administrative Member

Department concerned ... (co-opted)

(5) Section Officer II (O&M) ... Secretary.

5. The functions of the Committee will be —

1. to eliminate delays in the disposal of pension cases by adopting suitable

measures,

2. to offer guidance to the authorities concerned in the light of rules, order and

instructions issued from time to time, to overcome difficulties experienced by

them in the disposal of such cases, and

3. to suggest measures necessary to remove bottlenecks, and it will be

responsible for ;

a a review, at fixed intervals, of the pending pension cases, and

b ensuring that delays are avoided in the disposal of fresh pension cases,

of officials in each department/office.

6. To enable the Committee to undertake the task assigned to it,

Administrative Departments are requested to furnish particulars of pension cases

(pending as on 1st November, 1965 in each Department as well as in the Attached

Departments, Regional Offices and Subordinate Offices under its administrative control,

in a consolidated form in the enclosed pro forma. The pro forma statement should be

sent to the Services & General Administration Department (O&M Unit) positively before

1st December 1965.

7. Attention in this connection is invited to the Services and General

Administration Department's Memorandum No. SR-22-4/56, dated 1st May, 1957, and

letter No. 0&M-II-1-23/61, dated 5th June, 1962 vide (pages 58-61and 80-83 of the

Pension Guide), pertaining to the submission of quarterly returns of pending pension

cases to the632Administrative Departments and the maintenance of check registers, by

all pension-sanctioning authorities, in respect of un-disposed of pension cases. It

should be possible to complete the enclosed pro forma statement on the basis of the

quarterly returns and check registers. However, it maybe ensured that the pro forma

statements to be prepared showing the pending cases as on 1st November 1965 are

accurate and complete in all respects and that there is no omission of any pending

case in any department/office.

(S&GA Dept Memo No. O&M-II-1-50/65, dated 1.11.65)

PRO FORMA

This pro forma statement should, on completion, be sent by each department/office to

the Administrative Department concerned (and not to the Services & General

Administration Department). The Administrative Departments will send consolidated

information to the Services and General Administration Department.

Department/Office--------------------Statement showing particulars of pending pension cases (as on 1st November,

1965)

Sr.

No.

Name of retired

Government servant

Post held at the

time of retirement

Date of

retirement

Present stage

of disposal of

pension case

EXPEDITIOUS DISPOSAL OF PENSION/PROVIDENT FUND CASES

I am directed to invite a reference to this Department's letter No. S (R)-1620/7-22/66-

SOXIII dated the 30he May 1966, on the subject noted above, and to say that the

Pension Cases Disposal Committee has represented that the statements are needed in

quadruplicate. It is, therefore, requested that the returns may be submitted to the said

Committee in quadruplicate invariably in future.

2. The 0. & M. Unit of Services and General Administration Department is functioning

as the Secretariat of the -Pension Cases Disposal Committee. The quarterly returns

may, therefore, be addressed to the Committee at the following address: —

"The Secretary, Pension Cases Disposal Committee, 0. & M. Unit (Section II), Services

and General Administration Department, Civil Secretariat, Lahore."

and should not be sent to Finance Department as mentioned in the letter under

reference.

3. The pro forma circulated by the Pension Cases Disposal Committee with its letter No.

0. & M-I1/1-50/65, dated 13th July 1966, may be considered as withdrawn and the

information may instead be furnished in the pro forma appended with this Department's

letter No. S (R) 1620/7-22/ 66-SOXIII, dated 30th May 1956. The Committee has

already addressed a reference to all Administrative Departments under its letter No. 0 &

M-II/5-1/66, dated 8th August 1966.

4. The Administrative Departments are already getting quarterly returns from their

subordinate offices in compliance with standing instructions contained in Services and

General Administration Department's Memorandum No.l-22/'l-56, dated 21st May 1957.

In case these are (coming in regularly, the Administrative Departments should take

effective steps to ensure therein prompt receipt, which may then be consolidated, the

cases relating to the Administrative Department itself incorporated therein and return

supplied to all concerned in accordance with the present instructions.

5. I am further to emphasize, that the subordinate offices may be given definite

instructions not to submit urns to the Committee's Secretariat direct, but invariably route

them through the Administrative Department. The information received piece-meal/or

direct from subordinate offices will be returned to the Administrative Department

concerned for processing the same according to instructions ,laid in paragraph 4

above.

6. It has been reported by the Committee that the quarterly returns which were due in

the first fortnight of July 1966 have not so far been received. It is of paramount

necessity that these returns are sent on schedule. It is, therefore, requested that while

the returns due in July may be sent to the Committee forthwith, the returns due in the

succeeding quarters should invariably be sent in the months in which they are due.

(S & GA DEPT LETTER NO. S (R)-252]/7-8/66-SOXIII, DATED 24. 8. 66)

EXPEDITIOUS DISPOSAL OF PENSION/ PROVIDENT FUND CASES

I am directed to invite a reference to marginally noted communications

on the subject noted above and to enclose a pro forma for the submission of similar

quarterly returns in respect of the outstanding Provident Fund Cases as well.

2. The return in this respect is also to be furnished to the Pension Cases

Disposal Committee functioning in the 0 and M. Wing of S&GAD, at the specified

address, should be in quadruplicate and copies have to be endorsed to other quarters

on the analogy of the return relating to pension cases. The first return in this respect

should be for the quarter ending 30th September 1966 and should reach all concerned

within the first fortnight of October 1966, and subsequent returns should follow likewise.

It is requested that necessary arrangements may be made in advance in this respect

and it may by ensured that the information is, received from the subordinate offices well

in time and on a consolidated return is supplied by each Department. The submission

of piece-meal return may please be avoided and the requisite information instead

supplied in one lump sum. The receipt of this letter may be acknowledged.

(S&GA Dept letter No. S (R)-2520/7-22/66-SOXIII, dated 3.9.66)

No. of letters referred to in para 1 of this letter:

1. No.S (R) 1620/7-22/66.SOXIII, dated 30th May, 1966

2. No.S (R) 2521/7-8/66.SOXIII, dated 24th August, 1966

Department/Office--------------------

STATEMENT OF PENDING CASES RELATING TO FINAL WITHDRAWAL FROM G.P.FUND ACCOUNTS BY RETIRING GOVERNMENT SERVANTS FOR THE QUARTER ENDING--------Sr.

No.

Name of

Government

servant

Post held at

the time of

retirement

Date of

retirement

Date of

Application

for

withdrawal

of G.P.Fund

Present

stage of

the case

and

progress

made,

since the

submissio

n of last

report

RECOMMENDATIONS OF THE EXPERT COMMITTEE OF THE 0 AND M WING OF

SERVICES AND GENERAL ADMINISTRATION DEPARTMENT REGARDING G. P.

FUND ACCOUNTS.

The 0 and M Unit of Services and General Administration Department

has on re-consideration revised the recommendations, dated 5th June 1964 issued

under Government circular letter No. 579-Adv. (Home)-64, dated the 31st July, 1964. A

copy of the revised recommendations together with the form of maintenance of

accounts is enclosed herewith for information and strict compliance.

(Finance Dept letter No. 623-Adv (Home)-65,dated 2. 6. 65).

MAINTENANCE OF GENERAL PROVIDENT FUND ACCOUNTS

Deductions in respect of General Provident Fund are made in salary bills

and shown in separate schedules attached to the bills. From these schedules, the Audit

Offices post entries in the accounts of the subscribers.

2. In order to enable the subscribers to know the exact state of their

accounts whenever necessary, the Committee recommend that every department/office

should prepare and maintain a running statement showing monthly subscriptions made

by all Gazetted and Non-Gazetted officials of the Department/Office concerned and

containing other necessary information (particulars of the subscribers Account

No.,withdrawal from the Fund and repayment). This statement should be shown to the

subscribers if and •when required. The statements should be maintained in the

attached form.

3. The purpose of the statement, which is to be prepared from the monthly

schedules of the G. P. F. deductions, is—

1. a running and a complete record of deductions may be available

in each department/office for consultation :'by the subscribers;

2. the amount of each G. P. F, account can be .ascertainable at any

time at a glance ;

3. the statement will help in the rectification of any .omission which

may be found in the G. P. F. slips issued by Audit Office at the

end of each financial, year ; and

4. It would facilitate making of correct and up-to-date entries in the

Last Pay Certificates, which are issued on -transfer.

4. The above-mentioned statement will not be a substitute for the Annual

G. P. F. slips, which are and will continue to be issued to subscribers by the Audit

Offices.

5. The Committee recommended that special staff should be added to the

Audit Offices to bring the G. P. F. accounts up-to-date. The Heads of Audit Offices

should be asked to launch a special campaign for completion of the accounts.

S.N

o.

Na

me

&

G.P

.F

Jun

e

July

Au

gu

st

Se

pte

mb

Oct

ob

er

No

vem

b

De

cem

b

Jan

ua

ry

Fe

bru

ary

Ma

rch

Ap

ril

Ma

y

To

tal i

n

Ad

van

ce

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

SIGNATURE OF THE DRAWING AND DISBURSING OFFICER / DEPARTMENMT

RECOMMENDATIONS OF THE EXPERT COMMITTEE OF THE O&M WING OF THE

SERVICES ANDGENERAL ADMINISTRATION DEPARTMENT REGARDING

GENERAL PROVIDENT FUND ACCOUNT

With reference to this Department's Circular letter No.623-Adv. (Home)-

65, dated the 2nd June, 1965, on this subject, I am directed to state that it has now

been decided that Column 2 of the Running Statement attached therewith may be

amended so as to include the name of the father of the subscriber as well. This column

may, therefore, be amended as "name with father's name and designation of the

subscriber".

2. It has further been decided that in future an extract showing the General

Provident Fund deductions from the Running Statement of the Government servant

should invariably be enclosed with the Last Pay Certificate on his transfer from one

Department/Office to the other with a covering entry in column 4 on page 2 of the Last

Pay Certificate.

(Finance Dept letter No. 2057-SR-VJ/66. dated 8.11.66)

REVIEW OF AUDIT OBJECTIONS AND QUERIES ON THE PERSONAL CLAIMS OF

GOVERNMENT SERVANTS

I am directed to state that complaints have been received by the

Comptroller and Auditor-General of Pakistan that audit Observations and queries made

by the office of the Accountant-General etc. on the personal claims of Government

servants often become the subject matter of protracted correspondence between the

Audit Officer and claimants leading to delays in payment. This causes hardship to the

claimants on the one hand and unnecessary increase of work in audit offices on the

other. In order to expedite, the Comptroller and Auditor-General has introduced the

procedure for expeditious settlement and finalization of personal claims of the officers

and staff of the executive Offices as will appear from his Memo. No. 1364-Pro-I/76-64,

dated 23rd November 1964, copy enclosed (Annexure I).

2. The drawing and disbursing officers receiving the audit observation or

query are required to answer it as at present. In case the audit observation or query is

not settled and thus the drawing and disbursing officers feel that it is un-reasonable,

irrelevant, vaxatious, over-meticulous or other- wise un-justifiable, he should move his

appropriate superior authority to refer the case to the Accountant-General/Comptroller

(by name) explaining fully the circumstances in which observations and query raised by

him, is considered inappropriate. If no settlement is reached at this stage the superior

authority should refer the matter to the Comptroller and Auditor-General of Pakistan

through Administrative Department of Government. The reference to the Comptroller

and the Auditor-General should contain full facts and complete copies of order relating

to the issue and papers should be forwarded to him with a brief summary of reasons as

to why observations and queries of the Accountant- General/Comptroller are not

acceptable to the referring authority. The Comptroller and Auditor- General will then

examine the case and give his decision which will be communicated to the referring

officer and the Accountant-General/Comptroller concerned.

5. These instructions may please be acknowledged and brought to the

notice of all Government servants.

6. A copy of Memo. No. 1365-Pro. 1/76-64, dated 24 th November, 1964,

from the Comptroller and Auditor-General of Pakistan, addressed to the Accountant-

General and Comptrollers, etc. (by name) is further enclosed (Annexure II).

It explains objects of the scheme discussed above. The objects are

twofold, firstly to enable review of the audit policy and modify audit procedure and

practices so as to make them consistent with the present day conditions Secondly to

create a sense that Audit and Administration are components of the machinery of the

Government and there is a commonness of the purpose of endeavour and of -

achievement, etc.

(Finance Dept letter No. SO.A.A.II-7(26)/64.1788/64, dated 24.12.64)

3. The procedure applies to all cases of audit observations and queries of

personal claims whether addressed to the Drawing and Disbursing Officers or to

individual Gazetted Officers whose claims are audited by the Accountant-

General/Comptrollers. The persons not in Government service may, however, refer

their cases direct to the Comptroller and Auditor-General.

4. While the Comptroller and Auditor-General will welcome the references

of the nature stated above, references on trivial cases may, however, be avoided. The

referring officers are accordingly advised to exercise due care to ensure that a case is

really important enough to merit consideration of the Comptroller and Auditor-General,

before it is sent to him for decision.

ANNEXURE

No. 1364-Pro. 1/76-64

OFFICE OF THE COMPTROLLER & AUDITOR-GENERAL OF PAKISTAN

Dated the 13rd November 1964'

TO

1. The Secretary to the Government of Pakistan,

Ministry of Finance, Rawalpindi.

2. The Secretary to the Government of West Pakistan,

Finance Department, Lahore.

3. The Secretary to the Government of East Pakistan,

Finance Department, Dacca.

Subject—Review of Audit observations and queries

Complaints have been revised by the Comptroller and Auditor-General

that audit observations and queries (hitherto known as audit objections) made by the

office of the Accountants-General, etc., on the personal claims of the Government

servants often become the subject matter of protracted correspondence between the

Audit Officer and the claimant leading to delays in payment. This causes hardship to

the claimants on the one hand and unnecessary increase of work in the audit office on

the other. In order to expedite the settlement of personal claims the Comptroller and

Auditor-General has introduced the following procedure for expeditious settlement of

audit observations and queries and finalization of the personal claims of the officers

and staff of executive offices.

2. The drawing and disbursing officer receiving the audit observation or

query should answer it as at present. If the audit observation or query is not settled

thus and the drawing and disbursing officer feels that it is unreasonable irrelevant,

vexatious, overmcticulous or otherwise un justifiable, he should move his appropriate

superior authority to refer the case to the Accountant-General/Comptroller (by name)

explaining fully the circumstances in which the observation or query raised by him is

considered inappropriate. If no settlement is reached at this stage, the superior

authority should refer the matter to the Comptroller and Auditor-General through the

Administrative Department of Government. The reference to the Comptroller and

Auditor-General should contain full facts and complete copies of all correspondence

and orders relating to the point at issue and papers should be forwarded to him with a

brief summary of reasons as to why the observations and queries of the Accountant-

General/Comptroller are not acceptable to the referring authority. The Comptroller and

Auditor-General will then examine the case and give his decision, which will be

communicated to the referring officer and the Accountant-

General/Comptroller concerned.

3. The above procedure applies to all cases of audit observations and

queries on personal claims whether addressed to the drawing and disbursing officer or

to individual Gazetted Officers, etc., whose claims are audited by the Accountant-

General/Comptrollers. Persons not in Government service, may, however, refer their

cases direct to the Comptroller and Auditor-General.

4. These instructions may please be brought to the notice of all

Government servants. A copy of the instructions issued by Government on the subject

may kindly be sent to this office.

5. The Comptroller and Auditor-General desires me to say that while he will

welcome the references of the nature stated above, references on trivial cases may be

avoided. The referring officers may, therefore, be asked to exercise due care to ensure

that a case is really important enough to merit consideration of the Comptroller and

Auditor-General before it is sent to him for a decision.

ANNEXURE II

No. 1365-Pro. 1/76-64

OFFICE OF THE COMPTROLLER AND AUDITOR-GENERAL OF PAKISTAN

52-B/III, Gulberg/III,

TO

Dated the 24 November, 1964

The Accountants-General & Comptrollers, etc.

(BY NAME)

Subject: Audit Review

I enclose a copy of letter No. 1364-Pro. 1/76-64, dated 23rd November

1964, addressed to the Central and Provincial Governments by this office. The audit

observations and queries raised by Accountants-General/Comptrollers on personal

claims of the officers and staff of the Administrative offices are proposed to be reviewed

centrally by the Comptroller and Auditor-General. The objects of the scheme contained

in the enclosed letter are two fold. Firstly, it is intended to give us an opportunity to

review our audit policies and to modify audit procedure and practices as embodied in

our Codes in order to make them consistent with the present day conditions. Secondly,

it is intended to create a sense that audit and administration are components of the

machinery of Government, and there is a commonness of the purpose, of endeavour

and of achievement. We are, therefore, aiming at closer co-operation with the

administration so that audit may be looked upon as a valued ally and not an alien and

something extraneous in the nature of impediment. In order to achieve this object, it is

essential that we should take a broader view in audit instead of unduly insisting on

technical errors and trivial lapses. The distressing tendency to raise objections

indiscriminately and simply for the sake of objection must be curbed. The predominant

idea behind audit observation or query should be the financial interest of the State and

not the meaningless adherence to procedure. Therefore, when the cases arc referred

to you by the superior authority for reconsideration you will take a broader view of the

position.

2. Audit and Administration have hitherto been functioning in watertight

compartments. This exclusiveness of Audit Department has adversely affected

technical efficiency of audit. There has been little inclination to get together and to

understand each other's point of view with the result that audit observations give an

appearance of "stick in the mud". The rules and regulations, which audit has to apply

were framed long ago in easier times and for different purpose and under different

circumstances and now baffle application. These rules often prove unsuitable under the

present day conditions. Here audit is in the best position to bring to the notice of

Government where a rule acts harshly or over-liberally leading to the waste of public

money. In such a case audit can very well advise Government for modification of the

rules or the procedures. The Accountants-General can well discuss such cases

personally with the Finance Department and thus help in toning up the administration.

But, of course, once a suggestion has been made, which Finance Department will

certainly welcome, you need not insist on its acceptance. A necessary corollary to this

new relationship envisaged in the scheme is to impress upon the auditors reorientation

of the attitudes of mind. How far you succeed in your efforts to change the outlook of

your staff in developing better understanding and establishing more cordial relationship

with the executive, will come to our knowledge from the cases referred to the

Comptroller and Auditor-General for review from your audit circle. You must, therefore,

try to create a feeling that audit is an agency of constructive assistance to Government

and not an instrument of distasteful criticism only. As already stated earlier, the scheme

is at present proposed to be restricted to personal claims only and its results will be

watched by us carefully.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O No. Fund.II/(C)/TFR-Accounts/89-90/1288 Dated: 14-01-1990

To1. All District Accounts Officers in the Punjab.2. All Branch Officers of Fund Sections in the main office.3. All Fund Sections of main office.4. Officer on special Duty.5. I.C.O. for A.G’s information.

SUBJECT: TRANSFER OF G.P. FUND BALANCES OF THE SUBSCRIBERS FROM MAIN OFFICE TO DAO’S AND FROM DAO’S TO COMPUTER PERSONAL NUMBERS IN THE MAIN OFFICE. Please refer to this office Order No. Fund. II (C)

AS/TFR/G.P.F/Accounts/87-88/37 dated 12-11-87 (copy enclosed) and submissions of Mr. Muhammad Umar Malik Supdt. Fund. II (C) in the DAO’s meeting held on 8-1-1990.2. In order to settle the cases of G.P. Fund balances not yet transferred from main office to DAO’s it has been decided that duplicate lists of all such transfer cases be prepared and sent through registered post by name to Mr. Muhammad Umar Malik Supdt. Fund II (C) in the main office. 3. Fund. II (C) section will hand over one list to the Supdt./Accounts Officer of concerned G.P. Fund section for the transfer of balance to concerned DAO.4. The concerned Fund Sections in the main office are required to complete the transfer work within one week of the receipt of the letter in the section. A fortnightly report will be submitted to DAG/A.G. by Fund. II section in this regard. 5. It has been observed that following omissions are noticed which cause delay in the early adjustment of credits of the Govt. Servants and should not occur in future. a) The name of the transferring office is not recorded in the transfer credit memo. b) The year wise details of the balances received from other Audit Officers are required to be shown separately in the deposit column of the credit memo. Indicating the name of office from where the balances have been transferred.c) The G.P. Fund Accounts No. as well as computer P. No. are not recorded correctly as directed.d) In case of final payments the transferring office is not informed about the period upto, which interest is required to be given to the subscriber. e) In case the subscriber is in service, the interest/Bonus must be recorded upto the close of last financial year in the credit memo, in each case.

A.G’s Order dated. 13-1-90

CH. FAZAL KARIMDEPUTY ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O No. Fund.II/C/AS/TFR/GPF/Accounts/87-88/37 Dated: 12-11-1987

To1. All District Accounts Officers in the Punjab.2. All Branch Officers of Fund Sections in the main office.3. All Fund Sections of main office.4. Officer on special Duty.5. Officer Incharge TM Section. 6. I.C.O. for A.G’s information.

SUBJECT: TRANSFER OF G.P. FUND BALANCES FORM MAIN OFFICE TO DAO’S AND FROM OLD DAO’S TO NEW DAO’S IN THE PUNAJB. A large number of Govt. servant’s un-transferred G.P. Fund balances are

lying in Funds sections of the main office as well as in DAO’s. 2. Complaints of delay in transfer are being received directly from subscribers and through Wafaqi Mohtasib, that G.P. Fund balances have not been consolidated. In the main office these balances are lying for want of where about of the subscribers, and the intimation of correct G.P. Fund A/c number allotted by the DAO’s.3. In order to settle these long outstanding cases, all DAO’s are hereby directed to send, in duplicate lists of provincial subscribers presently posted in their audit jurisdiction of Fund. II section in the series of thousands of this office Account numbers, Deptt. Wise of all such cases where of all such cases where balances have not yet been received so for from main office, to their offices and from old DAO’s to new DAO’s. The list should be prepared as under: -

S. No.

G.P. FD. A/c No. of Pb.

G.P. Fd. A/c Allotted by

DAO

Name of the subscriber

Father’s name

Designation (if possible)

1 2 3 4 5 6 4. On receipt of lists in Fund. II section, one copy will be handed over to Incharge Branch Officer/supdt. of concerned section in the main office for transfer of the balances to respective DAO’s. A monthly progress reports regarding transfer of balances from main office to DAO’s will be submitted to A.G. by Fund. II section in this respect.5. The DAO’s to whom the G.P. Fund balances have to be transferred form old DAO’s should send one copy of the list in the from noted above in para 3 to DAO concerned from where the balances are required to be transferred and one copy to Fund. II section of main office. The progress report of the transferring offices will be watched through Inwards/outwards details already being received in Fund. II sections and will be submitted to A.G. on the 10th of each month. 6. The new operated DAO’s if they are aware about the Government servants in whose cases the G.P. Fund balances are require to be transferred form this office should also send the duplicate list to this office for transfer. 7. The lists should be prepared on top priority basis and any information required from the DDO’s in this respect should be obtained through personal contacts. The desired lists should be typed on a durable paper and must reach this office by 30-11-87. The delay in this matter will not be tolerated and the DAO, Incharge will be held personally responsible.

8. All Fund sections in the main office should prepare the lists Deptt. Wise of those subscribers in whose cases the G.P. Fund balances are lying outstanding in the Ledger/Cards giving G.P. Fund A/c No. and the name of the subscriber. The lists should be prepared after consulting the L/cards for the year 69-73 to 73-77 and onward and one copy be handed over to Fund. II section. The A.G. has ordered that the lists not sent by 30-11-87 must be brought in the DAO’s meeting to be held on 8-12-87.

A.G’s order dated 11-11-87

Ch. Muhammad SarwarAsstt: Accountant General

O.O. NO: Fund. II/GPF-TRF-Balaces/85-86/545/ Dated: 24-2-86To

1. All District Accounts Officers in the Punjab.2. All Fund sections in the Main Office.3. All Branch Officers of Fund sections in the main Office.4. Assistant Accounts Officer Incharge Account III section of Main

Office.5. Assistant Accounts Officer I/C TDH sections of Main Office.

SUBJECT: PROCEDURE REGARDING TRANSFER OF G.P. FUND BALANCES FORM ONE AUDIT CIRCLE TO ANOTHER AUDIT CIRCLE THROUGH T.E.In continuation of this office orders No: Fund. I/Accounting procedure/83-

84/260 dated 27-11-1984 and NO: 273 dated 10-12-85.It has been observed that the G.P. Fund Balances transferred from one

Audit circle to another through T.E. viz from provincial to central, province to province, to Pakistan Railway, forest etc. are not being transferred properly due to non filling of proper Head of Accounts in the T.E. and not sending the intimation of transfer of balance to account III sections of this office with the result that the balances never reach their destination and the subscribers ledge complaints to Wafaqi Mohtsib and Auditor General of Pakistan.

In order the over come such difficulties the following guide line sand proper Head of Accounts are given below for your in formation and compliance. (i) The form of “credit memo” transfer cases may not be used in this respect. (ii) The Form to be used for such cases is enclosed which may be cyclist let at your

ends. (iii) Head of Accounts. (a) From provincial to Central. D/Receipt ………………………….11000000. De-fund liabilities.

11500000. State provident fund.11503000. G.P. Fund

From A/c NO: ……………………………………8000000 remthency CR…………………………………8400000 Settlements Accounts8401000 Adjusting account between Federal and Provincial Government’s item adjustable by Accountant General of Pakistan revenue Islamabad sub office against A/c No: ………………………… Lahore, Peshawar, Quetta, Karachi or C.C.M.A. etc. (b) FROM PROVINCE TO PROVINCES. D/Receipt…………………….…….11000 O. Un-Funded debt

11500 State Provident Fund11502 G.P. Fund R/B provincial

Accountant General Punjab Lahore/DAO………………………………From Account No: ………………………………………………………………………..

15000 Accounts of all types15600 Remittances CR…………………………..15620 Inter provincial suspense Account item Adjustable accountant General N.W.F.P PeshawarSindh, Quetta Balochistan against A/c No. ______.

(C) FROM PROVINCE TO PAKISTAN RAILWAYS.D/Receipt ………………………… 11000 O. Un-Funded debt

11500 State Provident Fund11502 G.P. fund R/B ProvincialA.G. Punjab LHR/DAO……………………………From A/c No: ……………………………………..15000 Accounts of all types15300 Suspense A/C No: ……………………….15304 Suspense Accounts Railways

item adjustable by Financial Adviser and chief accounts officer Pakistan Railways Lahore against A/C NO: ……………………………………………………………………..(D) FROM PROVINCE TO BUDGET AND ACCOUNT OFFICER FOREST

DEPTT:D/Receipt ………………………… 110000. Un-funded debt

11500 State provident fund.11502 G.P. Fund R/B ProvincialA.G. Punjab LHR/DAO………………………………From A/C No. ………………………………………..15000 Accounts of all types15300 Suspense Accounts. CR…………………….15332 suspense Account Forest.Item adjustable by budget and Accounts Officer. Forest Department against A/c No. ……………….

(4) One copy containing detail of transfer balance may be sent to Assistant Accounts Officer Incharge Account III Section of this office for onward transmission to concerned Audit Office. (5) In case of Accountant General of Pakistan Revenue offices one copy may be sent to assistant Accounts officer Incharge fund. I section of Accountant General of Pakistan revenue sub office Lahore of Accountant General of Pakistan Revenue sub office Lahore for onward transmission to concerned Accountant General of Pakistan revenue offices in addition to Account III Section.

Office of the …………………………………………………………………………………. NO: Funds………………FT/…………………………………..Dated………………………To

The ………………………………………….………………………………………………..………………………………………………..

SUBJECT: TRANSFER OF G.P. FUND ACCOUNT IN RESPECT OF Mr. ……………………………………………From A/c No. ……………………….To A/C No. ……………………….A sum of Rs………………………… (Rupee……………………………Standing at the credit of the subscribers upto …………………is

transferred to your office for adjustment against account No. ……………………… maintained by your office vide T.E. NO: ………………………..in the account for ……………………….the amount is transferred finally. Details of Rs…………………… Rs. …………………are mentioned on the book.

ASSISTANT ACCOUNTANT GENERALASSISTANT ACCOUNTS OFFICER

DISTRICT ACCOUNTS OFFICER

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

No. FD/SRI-2-3/83 (Prov) Lahore the 1st February 1988

To

1. All Administrative Secretaries, Government of the Punjab.2. All Heads of Attached Department in the Punjab. 3. All Commissioners of Divisions in the Punjab. 4. The Secretary to Governor Punjab, Lahore.5. The Secretary to Chief Minister Punjab, Lahore.6. The Ministry Secretary to Governor Punjab, Lahore.7. The Secretary Provincial Assembly, Punjab, Lahore. 8. The Registrar, Lahore High court, Lahore. 9. The Secretary Punjab public service commission, Lahore.10. The Deputy Commissioners and District and sessions Judges in

the Punjab, Lahore. SUBJECT: IMPROVEMENT IN THE G.P. FUND SCHEME.

I am directed to state that the General provident scheme was replaced

by the provident Fund Bond, scheme and fixed rate of subscription towards the

provident fund bond scheme by each were notified vide this department’s letter No. Fd-

SRI-2-3/83 (Prov) dated 21-9-1986. These rates were further revised as a result of

revision of basic pay scales with effect from 1-7-1987 vide this departments letter of

even number dated 15-7-1987.

2. The Federal Government has intimated that while working out the details of the new system it was felt that in addition to the question of cost effectiveness, operation of the provident Fund bond scheme was likely to entail practical difficulties in

its implementation. Therefore, after through review it has been decided that instead of introducing the provident Fund Bond scheme, its features may be introduced in the existing General Provident Fund Scheme which should was to provide extra financial benefit to the Government servants, it has been decided to allow from the date of inception of the scheme (1-7-1986) the additional benefit at 30% over and above the normal rate of profit payable to the Government servants under the existing G.P. Fund Scheme. Fixed rates of contribution will be retained and the subscribers will be allowed advance in a manner that only one advance will remain outstanding at one time.

Your Obedient Servants,

Muhammad Ismail

Section Officer (SRI)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O No. Fund-II/C/TFR/GPF-Accounts/89-90/1480 Dated: 14-04-1990

To

i) All the District Accounts Officers in the Punjab.ii) All Branch Officers of Fund Section in the Main Office.iii) All Fund Sections of Main Office.iv) I.C.O. for A.G.’s information.

SUBJECT: TRANSFER OF G.P. FUND BALANCES OF THE GOVERNMENT

SERVANTS FROM MAIN OFFICE TO DAO’S AND FROM DAO’S TO

COMPUTER PERSONNEL NUMBER IN THE MAIN OFFICE.

In order to streamline the procedure to expeditiously transfer the G.P.

Fund balances of Government servants, the following instructions are issued for strict

compliance. The orders already issued vide Office Order No. Fund-II/c/AS/TFR/GPF-

Accountant/87-88/37, dated 12-11-1987 and Office order No. Fund –II/C/TFR-

Accounts/89-90/1288, dated 14-1-1990 are modified to the extent indicated under

these instructions:

a) The District Accounts Officers are advised to transmit the GPF transfer

cases lists of those Government servants whose G.P. Fund balances are to

be transferred from the main office to the District Accounts Offices. The lists

should be induplicate and addressed under registered cover, by name, to

the Deputy accountant General (Funds) Mr. Shebzada Muhammad Taimur

Khusrow.

b) One list so received will be given to the superintendent/Branch Officer of the

concerned G.P. Fund section in order to process the transfer of balance to

the District Accounts Office.

c) A special report on the transfer of balances entitled “GPFT special for A.G.”

should be complied. A fortnightly report of Main Office cases and monthly

report of DAO’s transfer cases will be submitted to the G.A.

d) The Superintendent of Fund Sections in the Main Office will send the report

to Fund-II (c) section on 14th and last day of the month in the following

form.

S. No.

G.P. FD. A/c No. of Pb.

G.P. Fd. A/c Allotted by

DAO

Name of the subscriber

Father’s name

Designation (if possible)

1 2 3 4 5 6

SHEBZADA MUHAMMAD TAIMUR KHUSROW

DEPUTY ACCOUNTANT GENERAL

MOST URGENT

OFFICE OF THE ACCOUNTANT GENERAL PUNJAB LAHORE

O.O. No. Fund-II/(c)TFR-Account/88-89/1032 Dated: 7-3-89

To

1. All District Accounts Officers in the Punjab.2. All Branch Officers Fund Sections.3. All Fund Sections of Main Office. 4. Office order Book.

SUBJECT: TRANSFER OF G.P. FUND BALANCES OF THE SUBSCRIBERS

SERVING AT LAHORE FROM THE DAO’S TO COMPUTER

PERSONNEL NUMBER

Please refer to this order No. Fund/Computer/16 dated 23-11-1988

regarding transfer of G.P. Fund balances of the Govt. Servants from DAO’s to Lahore

against computer personnel No’s through credit memo. transfer system.

2. It has been observed that the G.P. Fund balances of the subscribers are

not being transferred properly and following omissions are noticed which caused delays

in early adjustments of the credits.

i) The name of transferring office is not recorded in the transfer credits

memo.

ii) The year wise details of the balances received from other Audit Offices

are required to be shown separately in the deposit column of the Credit

memo. Indicating the name of office from where the balances have been

transferred.

iii) The G.P. Fund Account No. as well as computer personnel Numbers

are not recorded correctly as desired (of main office).

3. In order to obviate delays and early proper adjustment of credits against

computer personnel Number the above omissions may please be avoided in future.

4. The Subscribers computer slip and a copy of the letter written to DAO,

for the transfer of balance must be endorsed to Fund. II Section to avoid dual labour

after verifications.

DEPUTY ACCOUNTANT GENERAL

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

No. FD/SR-I-2-3/83 Dated. Lahore the 11th January 1994

Form,

Tariq Sultan,Finance Secretary,Government of the Punjab, Lahore.

To

1. All Administrative Secretaries to Government of the Punjab.2. All Heads of Attached Department in the Punjab.3. The Registrar, Lahore High Court, Lahore.4. The Secretary, Punjab Public Service Commission, Lahore.5. All Commissioners of Divisions in the Punjab.6. All Deputy Commissioners in the Punjab.7. All Districts & Sessions Judges in the Punjab.

SUBJECT: FINAL PAYMENT OF G.P. FUND THROUGH G.P.F. ….10:-

I am directed to state that after careful consideration, Form G.P.F – 10

has been revised making it simple and more understandable. Unnecessary details

which are not required in the present conditions have been eliminated. A copy of the

offices under your control and jurisdiction may kindly be advised to use this revised

form when applying for final payment of G.P. Fund balance of their subscribers.

Your obedient servants

Rana Aman Ullah KhanDeputy Secretary (SR)For Finance Secretary.

OFFICE OF THE _________________________________

No. ……………………………….the ………………..19………………..

To

The AG/DAO/Agency-AO/Sub-Office.

Mr./Miss………………………………………………S/o, D/o, W/o………………………. has

retired, discharged/resigned from service/died on ………………………………….. you

are requested to please arrange payment of the balance amount in his G.P. Fund

Account No. …………………………………..Computer personnel No. /NID Card No.

……………………………………………………Treasury/Pre-audit counter of your office.

The following information/ documents are also enclosed:

1. A certificate from the applicant/D.D.O. Stating whether any advance from the

Fund was granted to the subscriber during the previous 12 months, and it so,

full particulars of the advance.

2. The following information may be supplied only in the case of payment at

treasury.

i) Amount and month of the last Fund deduction.

ii) Name of treasury at which payment of the provident fund money is

desired.

3. The following information may be supplied only in the case of death of

subscriber.

i) An attested copy of death certificate or gazetted notification.

ii) If no nomination was furnished by the subscriber, a list of his family

members (as defined in rule…..) who are entitled to participate in the

fund money under rule……..of the G.P. Fund rules together/with their

application in original for the refund is enclosed. In the case of minor, the

application is from the legal guardians.

Signature

Designation

Note: this form may be submitted by an officer himself or in case of official (Grade 1 to

15) by the drawing & Disbursing officer.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No: Fund I/A/S/GPF-10/1198 Dated: 23-04-1991

To

The District Accounts Officer,Pakpattan.

SUBJECT: FINAL PAYMENT OF G.P. FUND THROUGH GPF-10.

After careful consideration, form G.P.F-10 has been revised making it

simple, more understandable and the unnecessary details which are not required in the

present changed conditions have been eliminated. The Auditor General of Pakistan has

approved the revised from, a specimen of which is enclosed. The Govt. Department in

your jurisdiction may kindly be advised to use this revised form when applying for final

payment of G.P.F balance of their subscribers.

ACCOUNTS OFFICER

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

O.O No:Admn.II/115 Dated: 03-06-1998

OFFICE ORDER

It has been observed during the secreting of the applications of G.P.

Fund advance, that some officials from District Accountants Officer’s are gutrebuting

towoods G.P. Fund over and above the uniform rates as laid down by the finance

Division (Regulation wing) circular letter dated. 1-2-1995, which is against this letter and

spirit of above quated circular letter, therefore, it has been directed in all district

accounts officers of Punjab that the G.P. Fund contribution will be deducted in future in

accordance with the uniform rates as prescribed in the letter dated 1-2-1995. No

interest will be allowed on the contribution of the G.P. Fund Subscription made over

and above the uniform rates.

In cases, where the interest has allowed on the excess contributions of

G.P. Fund and above the uniform rates will be recovered/deduction form the balances

of the subscribers. The compliance of the same may please be acknowledged as early

as possible.

(ADDITIONAL ACCOUNTANT GENERAL’S ORDER DATED: 29-5-1998)

ACCOUNTS OFFICER

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

No. S.O (B&E-I) 4-3/90 Dated. Lahore the 27th August 1999

To

1. The Accountant General, Punjab, Lahore.2. All District Accounts Officers in the Punjab/Treasury Officer,

Lahore.SUBJECT: G.P. FUND ADVANCE ETC. ADDITIONAL CHECKS.

As you are aware, there has been a spate of bogus payment/fraudulent with drawals out of G.P. Fund Accounts of various subscribers on the basis of fake sanctions of advance drawals and final payments. In certain cases payments were made on fictitious balances, where after the relevant record was destroyed. 2. This issue has been engaging the attention of the Government in the

Finance Department for sometime. Accordingly, in order to arrest such cases of

bogus/fraudulent withdrawals out of G.P. Fund, the following additional checks have

been prescribed for implementation by the office of the Accountant General, Punjab

and District Account Offices maintaining G.P. Fund Accounts of the Civil Servants

under the Punjab Government:-

i) All Sanctions issued by the respective competent authorities for G.P. Fund

advances may only be acted upon by the A.G. (Punjab) DAOs after

reconfirmation of the sanctions by such authorities, who shall also be

required to mention the National Identity Card No. in the sanction, besides

appending an attested copy therewith.

ii) The office of the Accountant General, Punjab/D.A.O shall maintain a

separate register wherein all verified sanctions for advances out of G.P.

Fund should be entered. This register shall remain in personal custody of

Accounts Officer/D.A.O. These sanctions shall also be entered in ledger

cards as already prescribed.

iii) The original sanctions shall be placed in a separate file to be maintained

and kept in the personal custody of the Incharge G.P. Fund section viz; the

A.A.O. He shall be responsible to produce the sanction as and when

required subsequently.

iv) While processing the claims for G.P. Fund advance etc, it shall be ensured

that the G.P. Fund Balance as in existence is correct and bonafides. All

procedural checks as already prescribed, shall be meticulously exercised

before authorizing such claims.

v) In order to guard against fraudulent withdrawals of G.P. Fund advances,

instead of directly passing a G.P. Fund bill/claim, an authority would only be

issued in the name of DDO, as done in case of final payment cases. This

would be communicated to him at his official address by post.

vi) On the receipt of the authority letter from the D.A.O/A.G (Punjab), the DDO

after submitting the claim, as prescribed would appear in person, or through

an authorized representative before the DAO/AO (AG. Pb), alongwith the

claimant of G.P. Fund advance. He/She shall be confirm the bonafides of

the claim and identify the payee before the District Accounts Officer/AO. The

DAO may then authorize the claim. A copy of the I.D Card of payee shall be

obtained and retained by the AO/DAO on his record.

vii) While passing the bills for G.P. Fund advances, in the prescribed manner,

the detail of bills, alongwith token No, shall be entered in the register stated

at (ii) above against the relevant sanction.

viii) The above procedure shall mutatis-mutandis apply in case of gazetted

Government servants. However, personal appearance of the office the

officer before the DAO/AO shall not be required.

ix) In addition to the above checks, all provisions of rules, and other procedural

requirements, as already prescribed, shall continue to apply.

3. It is accordingly requested that the above instructions may kindly be

observed in letter and spirit to safeguard the interest of the civil servants with regard to

their G.P. Fund accumulation.

Khalid Mahmood

Section Officer (B&E-I)

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fund-I (c)/As-Misc./95-96/4212 Dated: 21-04-1996

OFFICE ORDER

SUBJECT: MEASURES TO AVOID FRAUDULENT DRAWAL FROM G.P. FUND

ACCOUNTS.

The incidence of fraudulent payment etc. out G.P. Fund Accounts has

become a serious matter of concern. Different cases regarding fraudulent drawal

payment out of G.P. Fund accounts have been examined and it has been considered

that certain measures should be taken to control the occurrence of fraud. Although G.P.

Fund rules presently applicable, the provision of Audit manual, Treasury rules and GAD

manuals provide detailed orders and rules to process the true spirit, fraud and irregular

payments can be avoided, and such tendencies can be curbed. Therefore it is once

again directed that the relevant rules/orders with reference to the payment of G.P. Fund

may be complied with strictly.

2. In addition to that, however, following instructions are issued for strict

compliance, which must be kept in view while admitting the G.P. Fund advance bills

etc.

1. MAINTENANCE OF INWARD REGISTER.

A register for the purpose may be maintained which will remain in the custody of the sectional A.A.O. All the G.P. Fund balances received from other DAO’s in the shape of sealed credit memo may be diarised in the register and following particulars must be noted therein.i. Serial No.

ii. No. and dated of sealed credit memo with name of DAO/AG.

iii. Name of subscriber.

iv. G.P. Fund Account No. of other DAO form where the balance is

transferred.

v. G.P. Fund Account No. in which the balance is transferred.

vi. Month of account in which the balance is transferred.

vii. Interest and Bonus allowed upto……………….

viii. Signature of Incharge of fund section.

ix. Counter signature of DAO/AO.

The above register will be kept under lock and key by the Incharge of

Fund section.

2. OUTWARD REGISTER

The similar register for the balance transferred to other DAO’s may be started to note above particulars of the subscribers whose balance is being transferred to other DAO/AG. This register will also be in the safe custody of Incharge of fund sections. All the sealed credit memos received these will be accounted for in the Broadsheet and ledger cards. The year wise detail (noted on the reverse of a inward credit memo) must be noted in the Ledger Card of the subscriber.3. POST AUDIT

Post audit of the passed bills must be conducted after the close of monthly accounts. It will help to detect the money drawn fraudulently. 4. MAINTENANCE OF LEDGER CARDS

The following information may be noted on the ledger cards: -i. Name of the subscriber.ii. Father’s Name.iii. Date of Birth.iv. Date of entry into Govt. service.v. Office address.

The A.A.O of G.P. Fund section is required to check all to previous balance in the ledger cards opening and closing balances may be attested over his full dated signature. Any doubtful ledger card of a subscriber may thoroughly be investigated.

All correction and ever writing in ledger card should be attested by the Incharge of Fund section over his full dated signatures.

Superfluous entries should not be made on the ledger card except in the column provided for the purpose. Any payment authorized must be note in the remarks col. of the ledger card.

Sanctions admitted in audit for advances granted to the Govt. servants may be maintained properly.

Specimen signatures file to fully the signature made on a bill, invariably be maintained of all the DDOs which will remain in the custody of Incharge of the fund sections.

G.P. Fund balances received from other DAO/AG Office over Rs. 50,000/- may be got confirmed before making any payment.

5. OPENING OF A DUPLICATE LEDGER CARDSDuplicate ledger cards should be re-constructed only after obtaining the

permission of the D.A.G. (Funds) and after proper investigation about the loss. New ledger card opened during the year, the particulars thereon must be attested by the Incharge of Fund sections.

The entries in the ledger cards must be tallied with the relevant entries of broad sheet, while making final payment to subscribers to avoid bogus posting in ledger cards. Timely preparation of Accounts in Broad sheets and ledger cards must be ensured.

ADDL. ACCOUNTANT GENERAL

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO: -Fund.l(C)/Advice/CD/5154. Dated; -21.3.2000.

ToThe District Accounts Officer,Sheikhupura.

Subject: OPINION ON G.P.FUND MATTERS

Please refer to your letter No.DAO/SKP/Fd/PWD/KK/471

dated15.5.2000 on the above noted subject.

Since the matter relates to the period earlier to the introduction of Bonus

Scheme and Fixed Rate of subscription, the subscriber is entitled to the interest also on

the amount subscribed in excess of the prescribed rates as the subscriber then had the

option to do so. As per practice in the main office, the Interest is paid to the

subscribers, having whatever balance on the prescribed rates of that period. Therefore

ore, the subscriber in the present case, is eligible for the interest on the sum of

Rs .22,954/ and he may not be deprived of the same. The letter issued vide this office

memo No.Fd.I(C)/Advice/CD/5122 dated.5.5.2000 may please be treated as

cancelled/withdrawn.

ACCOUNTS OFFICER

GOVERNMENT OF PAKISTAN

FINANCE DIVISION

(REGULATIONS WING)

NO: -F.2 (1) R-7/96-1527/99. Islamabad, the 22nd Nov.1999

OFFICE MEMORANDUM

Subject: -ADMISSIBILITY OF OPTION FOR CONVERTING NON-INTEREST

BEARING G.P.FUND ACCOUNT OR VICE VERSA AND REMISSION/

RECOVERY OF INTEREST ON ADVANCE(S)

The undersigned is directed to refer to this Divisions O.M.No.P.2 (1) R-

7/96-1105/99, dated 29.9.1999 on the above subject, and to say that the following

amendments have been made in paras 4 & 5 of the O.M. ibid:-

i) The word " Muslim " appearing before the word "subscribers” in para 4

has been deleted.

ii) Para 5 has been substituted as follows: -

"5. The above decision is effective from 1,7.1999 and Finance Division's

U.O.No.F.2 (1) R-7/96--726 dated 7.10.1996 may be treated as

amended to the above extent with effect from the same date i.e.

1.7.1999".

(TARIQ MAHMOOO JAVAID CH)

SECTION OFFICER. (R.7)

ALL MINISTRIES / DIVISIONS

THE ZAKAT AND USHR ORDINANCE, 1980.

1.Short title, extent, application and commencement. —

(1) This Ordinance may be called the Zakat and Ushr Ordinance, 1980.

(2) It extends to the whole of Pakistan; but '[as regards payment and f of

Zakat and' Ushr] applies only to Muslim citizens of Pakistan -----------------------.

(3) In respect of a person who may believe that the whole or any part of the

recoveries effected from him in the manner laid down in this Ordinance are not

according to his belief, such recoveries shall nevertheless be made, but shall be

deemed to be contribution to Zakat Fund on the part of that person:

Provided that—

(a) no Zakat or Ushr shall be charged or collected on compulsory

basis in respect of the assets or the produce of a person, who, not less than

thirty days preceding the Valuation Date in the case of Zakat, and at any time

before the Valuation Date in the case of Ushr, tiles with the Deducting Agency,

or with the Local Committee in the case of Ushr, a declaration, or an attested

copy thereof, in the prescribed form, sworn by him before a Magistrate, an Oath

Commissioner, a notary public, or any other person authorised to administer

oath, in the presence of two witnesses who identify him, to the effect that he is a

Muslim and a follower of one of the recognised fiqhs, which be shall specify in

the declaration, and that his faith and the said fiqh do not oblige him to pay the

whole or any part of Zakat or Ushr in the manner laid down in this Ordinance;

and

(b) a declaration, or an attested copy thereof, filed as aforesaid in

one year, whether before or after the commencement of the Zakat and Ushr

(Third Amendment) Ordinance, 1983 shall continue to be valid for so long :

(i) the declaration or copy, and the asset liable to Zakat to which it

relates, remain in the custody of the Deducting Agency; or

(ii) ---------------------------

Provided further that, where for any reason Zakat or Ushr is collected on

compulsory basis from such a person and he does not wish to leave it in

the Zakat Fund as, sadaqah or khairat in the name of Allah as a

manifestation of the unity of the Ummah and claims refund, on the basis

of a declaration as aforesaid filed by him within the period specified in

the first proviso or within such further period as may he prescribed, the

amount so collected shall be refunded to him in the prescribed manner.

Explanation: - In this Ordinance, reference to Zakat deductible at source or to Ushr

realizable on compulsory basis shall be construed to imply a reference to contribution to

Zakat Fund also.

(3A) The Federal Shariat Court may, on the application of any

person, decide the question whether a declaration such as is referred to

in the first or second proviso to sub-section (3) made by any person is

valid according to the fiqh he professes to follow, and, if the Federal

Shariat Court decides that the declaration is not valid, such person shall,

without prejudice to any other action that may be taken against him

under any other law, be liable to pay Zakat or Ushr, as the case may be,

in the manner laid down in this Ordinance.

COMMENTS

EXEMPTION FROM COMPULSORY DEDUCTION OF ZAKAT

Fiqha-e-Hanafiyah is a recognized Fiqha within meaning of first proviso

to S. 1 (3). Its followers are not debarred claiming exemption from compulsory

deduction of Zakat on filing of requisite affidavit. It was held that wording of first proviso

to sub-section (3) are general and include every recognised Fiqha and as such it

cannot be said that exemption cannot be granted to flowers of Fiqha-e-Hanafiyah while

such exemption is granted to followers of Fiqha-e-Jafariyah. (NLR 1991 SD 579 - PLD

1991 Kar. 335.)

CLAIM TO EXEMPTION FROM COMPULSORY DEDUCTION OF ZAKAT

Deducting Agency has no power or authority to declare as invalid or

reject declaration filed by any Hanafi Muslim, if it is in prescribed form and is filed within

time. This jurisdiction is exclusively assigned by S. 1 (3A) to Federal Shariat Court. It

was held that action of deducting agency in treating declaration as invalid and

consequently refusing to mark her holding as Non-Deduction of Zakat Account (NDZA)

was of no effect being a clear violation of Ordinance.( NLR 1991 SD 579).

2. Definitions: - In this Ordinance, unless there is anything repugnant in

the subject or context: -

iii) “Assets” means assets liable to, Zakat as provided in this Ordinance;

(viii) 'Deducting Agency' means a bank, post office or other institution referred to in the

sixth column of the First Schedule;

(ix) “Deduction Date” means, in respect of the assets mentioned in the First

Schedule, the date or dates on which Zakat is to be deducted at source and which is or

are specified in die fifth column of that Schedule,

(xv a) “Nisab”, in relation to assets liable to Zakat, except agricultural produce and

animals fed free in pastures, means 612.32 grams of silver, or cash or gold, or goods

for trade, or any assets liable to Zakat under Shariah, the aggregate value of which is

equal to the value of 612.32 grams of silver, as notified by the Administrator General for

each Zakat year or, in the case of a person whose assets liable to Zakat consist only of

gold, 87.48 grams of gold;

(xviii) “Provident Fund” has the same meaning as in the Provident Funds Act,

1925 (XIX of 1925).

(xx) “Recognised Provident Fund” means a Provident Fund recognised as

such, by the competent authority, under the Income Tax Ordinance. 1979 (XXXI of

1979);

(xxiii) “Sahib-e-nisab” means, a person who owns or possess assets not less

than nisab, but does not include-----------.

(xxx) “Valuation Date” means (a) in respect of assets liable to Zakat, the first

day of the Zakat year;

(xxxii) “Zakat year” means year according to the Hijra calendar for which Zakat is

chargeable, commencing on the first day of Ramadhan-ul-Mubarak and ending with the

last day of the following Sha'ban-ul-Moazzam:

RELEVANT EXTRACT OF SECTION 3 OF THE ZAKAT AND USHR ORDINANCE,

1980

No Zakat shall be charged and collected from the assets of a person who died on or before the Deduction Date.

RELEVANT EXTRACT OF THE FIRST SCHEDULE TO THE ZAKAT AND USHR

ORDINANCE, 1980

ASSETS SUBJECT TO COMPULSORY LEVY OF ZAKAT THROUGH DEDUCTION-

AT-SOURCE FOR CREDIT TO THE CENTRAL ZAKAT FUND

SE

RIA

L

No

.

AS

SE

TS

RA

TE

&

BA

SIS

FO

R

CO

MP

U

TIN

G

TH

E

DE

DU

C

TIO

N

DA

TE

TH

E

DE

DU

C

TIN

G

AG

EN

C

Y

1 2 3 4 5

11 Provident Funds In case on non-

refundable

advance, 2.5% of

the amount

drawn or in case

of final

settlement, 2.5%

of the balance

standing to the

credit of the

subscriber as on

the Valuation

Date, excluding,

in both cases the

employer’s

contribution and

the return

accrued thereon.

The date of

payment of the

advance or of

the balance.

The authority,

officer or

institution

making

payment of the

advance or of

the balance.

THE ZAKAT (COLLECTION AND REFUND) RULES, 1981

Notified vide notification number: CA-1155/CD-285 dated 23 rd April 1981

Rule 2.Definitions

In these rules, unless there is anything repugnant in the subject or

context, the terms used shall have the same meaning as assigned to them in the Zakat

and Ushr Ordinance, 1980 and: -

(d) “Zakat Collection Controlling Agency (ZCCA) means the Central Office or

the Head Office or the Main Office in Pakistan directing or controlling the

affairs and operations of an institution responsible for the deduction of

Zakat at-source and collection of Zakat paid voluntarily, grants, atiyyat

and other receipts; and

(e) “Zakat Collection Office (ZCO) means a department or a branch or a

sub-office or a regional office of the ZCCA actually responsible for the

deduction of Zakat at-source and collection of Zakat paid, voluntary

grants, atiyyat and other receipts, and includes a ZCCA performing the

functions of a ZCO”

RULE 14 OF THE ZAKAT (COLLECTION AND REFUND) RULES, 1981

DEDUCTION OF ZAKAT IN RESPECT OF THE ASSETS MENTIONED AT SERIAL

NO.11 OF THE FIRST SCHEDULE TO THE ORDINANCE

(1) For recording the deductions of Zakat in respect of the Provident Fund

balances at the time of the final settlement and of non-refundable advances, ZCO shall

maintain a separate folio for each quarter in the Zakat deduction / Refund Register

(Form CZ-02), wherein the necessary details will be entered at the time of the final

settlement and that of the drawal of non-refundable advance.

(2) If a refundable advance is subsequently converted into a non-refundable

advance, Zakat shall be deducted in respect of the balance of the advance so

converted on the date of such conversion.

15. ZAKAT DEDUCTION TO BE IN WHOLE RUPEES

If the amount to be deducted as Zakat is less than a rupee, it shall not

be deducted, and if it is more than a rupee, but has a fraction of a rupee, fifty paisa or

more shall be treated as the next higher rupee and less than fifty paisa shall not be

charged.

16. ZAKAT DEDUCTION CERTIFICATE

(1) A ZCO shall issue, on request, a Zakat Deduction Certificate (ZDC) on

printed and serially-numbered form CZ-03, in favour of the person in respect of whose

asset deduction has been effected, retaining a carbon copy thereof for record.

(2) Duplicate copy of a ZDC shall not be issued; if unavoidable, a letter

giving particulars of the original ZDC may be issued.

21. ZAKAT NOT TO BE DEDUCTED IN RESPECT OF THE ASSETS OF A

PERSON EXCLUDED FROM THE DEFINITION OF SAHIB-E-NISAB

Zakat shall not be deducted in respect of the assets of a person claiming

exclusion from the definition of sahib-e-nisab under any of the sub-clause (a) to (n) of

clause (xiii) of section 2 of the Ordinance, the claim for such exclusion to be established

through appropriate documentary evidence.

REFUND OF ZAKAT DEDUCTED

26. REVIEW: -

(1) A person aggrieved by a deduction of Zakat and seeking refund on the

first ground laid down in sub-clause (iii) of clause (a) of sub-section (3) of section 3 of

the Ordinance as provided in rules 17 to 25 of these rules, shall file with the ZCO that

made the deduction, within ninety days of the Deduction Date, an application for

review, on form CZ-04, or on a plain paper reproducing the ground per refund or given

in form CZ-04 accompanied by the Zakat Deduction Certificate, on form CZ-03:

Provided that a person seeking refund on the ground of not being a

sahib-e-nisab may file such an application for review within one hundred and five days

of the Deduction Date.

(2) The ZCO on receipt of the application for review shall enter the same in

the Zakat Refund Application Register (form CZ-05) and proceed to dispose of the

same on merit, within fifteen days of the receipt of the application and immediately

thereafter intimate the applicant, on form CZ-06, of the decision on the application.

(3) If on review, the deducted amount is allowed to be refunded in toto, ZDC will not be

returned; if the refund allowed is partial, revised ZDC will be issued; and if the claim is

disallowed in toto, the ZDC will be returned in original.

27. Revision: -

(1) A person aggrieved by the decision of the ZCO on the application for

review may file within fifteen days of the decision, an application for revision, on form

CZ-04 or on a plain paper reproducing the ground for refund as given in form CZ-04,

accompanied by ZDC on form CZ-03, and an attested true copy of the decision

proposed for revision, with the revising –authority nominated for the purpose by the

ZCCA:

Provided that the revising authority in no case shall be lower in rank than

that of the authority whose decision is intended to be revised.

(2) The revising authority, on receipt on the application for revision, shall

enter the same in the Zakat Refund Application Register (Form CZ-05) and proceed to

dispose of the same within fifteen days of the receipt of the application and immediately

thereafter intimate the applicant, on form CZ-06, of the decision on his application.

30. REFUNDS

(1) Where a refund is allowed on review or revision, it will be effected

immediately.

(2) Ordinarily, the refund will be effected by reversing the original deduction

entry, or by crediting to the same asset from which the deduction was effected.

(3) In respect of each refund allowed, an entry in red ink will be made

against the original entry of the deduction of Zakat, stating the reasons for refund.

32. REMITTANCES FROM A ZCO TO ITS ZCCO

A ZCO will remit to its ZCCA alongwith the ZCR (Zakat Collection

Report) the aggregate of the amounts deducted by it as Zakat less refunds, if any, for

the period to which the Zakat Collection Report (Form CZ-07) relates.

GOVERNMENT OF PAKISTAN FINANCE WING

FINANCE DIVISION

No. F.I (5) – Reg, 7/87-498/2001 Islamabad, the 25th March

Office memorandum

SUBJECT: 100% DRAWAL OF G.P FUND ADVANCES BY THE SUBSCRIBERS

ON ATTAINING THE AGE OF 50 YEARS

The undersigned is directed to refer to this Division’s Notification No. F.1

(5) – Reg. 7/87-D 144/2001, dated 16 th Feb, 2001 on the subject noted above and to

clarify that 100% G.P. Fund advance is admissible to those subscribers who avail the

non-refundable advance, on attaining the age of 50 years under rule 15-B of G.P. Fund

(Control Services) Rules. If a subscriber has already availed 80% non-refundable

advance on attaining the age of 50 years, he can avail the abalone 20% non-

refundable advance.

Tariq Mahmood Javaid

Section Officer

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

No. Fd-10/CD/366 Dated: 21-11-2001

OFFICE ORDER

NEW SYSTEM OF

SUBJECT: ALLOTMENT OF G.P. FUND ACCOUNT NUMBER

The Accountant General, Punjab has been pleased to introduce a new

system for allotment of G.P. Fund account n umber. This system will be applicable to

the new employees of the Government of the Punjab. In order to facilitate smooth

maintenance of the G.P.F accounts. Para-208 of the Audit Manual has been

substituted as under: -

“The General Index register in Form ATM-65 should be maintained only

in the Main office Lahore in two parts, part –I showing numbers assigned to the DAOs

and Part-II showing numbers assigned to Main Office. These numbers should be

allotted through Fund-I (Coordination) Section. The number once allotted will not be

changed through out the service of the subscriber even on his trans for from one

District to another”.

2. Consequent upon the change in procedure, the following instructions are

issued for strict compliance of the new employed of the Government of the Punjab.

i. Since the responsibility of allotment of GPF account number to the new

Government employee has already been assigned to Main Office,

Lahore with prefixing the initial of Accounts Officer, Fund-I thus a

permanent Index Register containing 100 pages, properly bound, should

be maintained department-wise for every DAO using abbreviation as per

list enclosed.

ii. The Broad Sheets maintained by the DAOs should be treated as part-I

and their accounts be maintained department-wise as mentioned in the

existing system accordingly.

iii. In the Main Office, the Broad sheets should be treated as Part-II and

their accounts be maintained according to the computerized system i.e.

computerized pay Roll + BVS system.

iv. GPF accounts number will be allotted to the fresh Government employee

on rendering one-month Service in part-I or Part-II (as the case may be)

In this regard, all DAOs and Pay Roll Sections ace required to furnish the

GPF allotment From (ATM-65) on the very first day of every.

Government employee to Fund-I Section for allotment of GPF account

must be registered in Pay slip as well as service book.

v. The subscribers who are transferred from other provinces/Wafaq on or

after 1-1-2002. should not be allotted frosh GPF account number, but

instead their names should be entered in Part-I or II in the index

Register of the relevant DAO under Department wise indicating the prefix

of the former province/Wafaq will remain in tact.

vi. In case where, the gazetted employees of the Government are

transferred from one DAO to another, the GPF account number should

be recorded in the LPC in “Road Lines”. The Accounts Officer signing

the LPCs should promptly trans for their GPF balances duly completed in

all respect (Through Credit Memos) to the respective DAO against the

same number for timely consolidation of their ledger cards. If there in any

reason for non deduction of GPF credit form the employees salary, that

should be recorded clearly both in LPC and credit Memo.

vii. In case where the non-gazetted employees are transferred from one

DAO to another, the GPF account number should be recorded in the

service book, the subscriber is required to set his balance transferred to

the respective is required to get his balance transferred to the respective

DAO against the same account number within a month, so that his pay

may be continued.

viii. The original nominations submitted by the subscribers will remain in the

custody of Fund-I (Coord) Section as a permanent record, which may be

obtained, as and when required.

Accountant General

LIST OF DISTRICT ACCOUNTS OFFICERS

S. NO. NAME OF DISTRICT ABBREVIATION

1 Main Office Lahore II/with first three name of the Department

2 Kasur KSR

3 Sialkot SEK

4 Sheikhupura SKP

5 Gujranwala GRW

6 Gujrat GRT

7 Jhelum JIM

8 Rawalpindi RWP

9 Attock ATK

10 Sargodha SGD

11 Layyah LAH

12 Mainwali MNI

13 Faisalabad FSD

14 Jhang JNG

15 Sahiwal SWL

16 Veheri VEH

17 Multan MN

18 Muzaffargarh MZG

19 Dera Gahzi Khan DGK

20 Mandi Baha ud Din MBD

21 Gahawalpur BWP

22 Bahawalnagar BWN

23 Rahim Yar Khan RYK

24 Okara OKR

25 Hafizabad HFZ

26 Narowal NWL

27 Chakwal CKL

28 Khushab KSB

29 Bhakkar BKR

30 Pakpattan PKN

31 Khanewal KNW

32

33 Rajan Pur RJP

34 Toba Tek Singh TTS

GOVERNMENT OF THE PAKISTAN FINANCE DIVISION

(Regulation Division)

No. F.I (1) Reg.7/86 II.975/90 Islamabad the 26th July 1990

Form;

Sharafat Ullah KhanSection Officer,Tel: 828193

To

The Secretary,Finance Department Government of the Punjab

Lahore.

SUBJECT: FINAL PAYMENT OF GENERAL PROVIDENT FUND

Sir,

I am directed to refer to your letter NO. FD/SRI-2-4/84 dated 8 th March,

1990 and the correspondence resting with your letter of even number dated 17 th July,

1990 on the subject noted above, and to state that in 1986 the Government of Pakistan

had decided to change the term” rate of interest” of rate of profit” on G.P. Fund balance

Finance Division’s resolution No. F. 1 (1) – R.7/86-61 dated 16 th January 1986 (copy

enclosed). The change of the term rate of interest to rate of profit does not mean that

the G.P. Fund scheme was converted into profit sad loss sharing scheme and hereby

entitled to those subscribers whose G.P. Fund Account had no interest to receive the

profit plus additional benefit at the rate of 30% of that profit automatically. The

subscribers having non-interest bearing G.P. Fund accounts will be entitled to the profit

plus additional benefit at the rate of 30% of that profit on their G.P. Fund Balance only

when they ask for it and inform the Accounts Officer that they wish to receive it was

required under rule 14 (5) of the G.P. Fund (C.S rules.

Yours Obedient Servant

Sharaftullah Khan

Section Officer (Reg.7)

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

Endst. NO

NO. FD/SRI-2-4/1987 dated Lahore the 9th September 1990

A copy is forwarded to the Accountant General Punjab with their letter

No. Fund. II/CD/1291 dated 28-1-1990 for information and necessary action please.

2. Mr. Muhammad Ali Johar Headmaster (Retired) Government High

School Shadara w.r. to his application dated 3-2-1990.

Muhammad Yousaf

Under Secretary (SRI) F.D.

Copy to

S/FD.I, II DA-I, DA-II Conts. S/Admn.

GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT

No. F.D. SR I-2-2/85 Dated Lahore, the 19th June 1990

From:

Mr. Zulfiqar Ali ShahSecretary Finance PunjabLahore.

To

1. All Administrative Secretaries to Government of the Punjab. 2. All Heads of Attached Department in the Punjab.3. All Commissioners of Division in the Punjab.4. All Deputy commissioners and District And Sessions Judges in

the Punjab. 5. The Secretary to Government, Punjab Lahore. 6. The Secretary of Provincial Assembly, Punjab. 7. The Secretary to Chief Minister, Punjab, Lahore.8. The Secretary Punjab Public service commission Lahore.9. The Registrar, Lahore High Court, Lahore and 10. The Military Secretary to Government, Punjab, Lahore.

SUBJECT: FINAL PAYMENT OF GENERAL PROVIDENT FUND FORWARDING

OF APPLICATIONS

Sir,

I am directed to refer to the subject cited above and to state that

instances have come to the notice of Government where the applications of retiring civil

servants for final payment of General Provident Fund were un-justifiably withheld by

certain department and were forwarded to the Accountant General Punjab at a very

belated stage. Such subscribers filed applications for payment of upto date interest

where as the second provise of rule 1.13 (4) provides as under: -

“ Provided further that if the person entitled to the payment dose not

send an application in that behalf within six months of the dated on which the amount

standing to the credit of the subscribers has become payable, interest shall not be

payable beyond the end of the sixth month in which the amount become payable”.

2. The question, as to whether the application of the subscriber for

payment of final payment of G.P. Fund be submitted directly to the Accounts Office by

him or routed through Administrative Department competent authority, has been under

consideration of the Finance Department.

3. It is clarified that application of the subscriber should invariably be routed

through administrative department/competent authority as the case may be. It is

incumbent upon the department/competent authority to ensure that application is

forwarded to the Accounts Office without delay within the stipulated period of six month.

Muhammad Yousaf

Under Secretary (SR.I)

For Finance Secretary.

NO. Date Even

A copy is forwarded to the Accountant General, Punjab, Lahore with

reference to his letter NO. Fund. I/AS/Misc/653m dated 31.5.1989 for further necessary

action accordingly.

Muhammad Yousaf

Under Secretary (SR.I)

For Finance Secretary.

OFFICE OF THE ACCOUNTANT GENERAL, PUNJAB, LAHORE

NO. Fund.I/AS/Misc/951 Dated: 28-06-1990

Copy forwarded for information and necessary action to: -

1. All District Accounts Officer s.2. All Fund Sections in main office.3. Accounts Officer T.M. Section Local.4. Accounts Officer Admn. II Section Local.5. Officer on special Duty (Recorgination Cell).6. Internal Check Officer.

ACCOUNTS OFFICER

Copy forwarded to: -DAO-I. II, III, S/Admn, Fund - I, II

SUPDT ADMN

PART II – PROVIDENT FUNDS

INTRODUCTORY

205. The instructions in this Part of the Chapter lay down the procedure,

which the Accountant General should follow in conducting the audit of provident Fond

transactions prescribed in Article 103 of the Audit Code. The provident funds to which

this part is applicable are Government Provident Funds within the meaning of the

Provident Funds Act, 1925, as detailed below. The procedure prescribed in this Part is

applicable to these Provident Funds so far as they are not inconsistent with die

provisions of the Provident Fund Rules themselves.

(i) General Provident Fond.

(ii) I. C. S. Provident Fund.

(iii) I.C.S. (Non-European Members) Provident Fund.

(iv) Contributory Provident Fund.

(v) Other Miscellaneous Provident Funds vide Footnote 317 in the list of

Major and Minor Heads of account of Central and Provincial and

Disbursements.

NOTE: In so far as the General and Contributory Provident Funds are

concerned, the Provident Fund Rules, mentioned above include any rules farmed by

the President, Provincial Governments and. Chief Commissioners applicable to

subscribers under their rule-making control.

The legal. Position in regard to the. Provisions in the Provident Fund Rules has

been dealt with in the " Memorandum explanatory of Government Provident Fund Rules

vis-à-vis the law On the subject" which has been prepared by the Central Government

in consultation with their legal advisers. The memorandum, as stated in the preface

thereto, is not exhaustive and exceptional cases may arise which are not covered by

the instructions in the Memorandum but it will be found useful in dealing with the

generality of cases arising under the various Provident Fund rules.

ADMISSION

206. On receipt of an application in the prescribed form, the eligibility of a new

subscriber should be tested in the Fund Section (in consultation, if necessary, with the

Audit Section concerned) with reference to the relevant rules. If be is found eligible, an

Account Number should be assigned to him in the General Index register (vide

paragraph 208) and communicated to him direct Of through the head of his office

accordingly as be is a gazetted or a non-gazetted Government Servant.

207.As soon as it comes to the notice of an account Officer, either through the

prescribed report form the executive authorities to the Audit Officer concerned or

otherwise, that a particular Government servant belongs to the class of compulsory

subscribers to a Fund, he should see that subscriptions are recovered from him as

required by the rules of the fund.

208. The General Index Register, Form 65 , should be maintained separately

for each Department and each such register should have an alphabetical index prefixed

to it. There should be a separate series of numbers for each department with distinctive

letter prefixed to them, e.g., P. for the police and A.J. for the Administration of Justice

Department. When new departmental numbers are assigned to old subscribers, the

new departmental number should be shown as numerator and the old number as

denominator in the Index Register so that their past records may be traced easily

whenever required.

NOMINATIONS

209. As soon as a Government Servant starts subscribing to a Fund, the

Account Officer should endeavour to secure that the subscriber furnishes a nomination

as required by the rules of the Fund.

Note: A subscriber should not, if he objects, be pressed to disclose the name of

his wife when she is the nominee. Payment should be made simply on the proof of

identity being furnished.

210. The nomination should be kept under lock and key in the personal custody

of the Gazetted Officer in charge of the Fund Section and verified once in three years

under the supervision and directions of a Gazetted Officer.

211. When a revised nomination is received, the superseded one should be

cancelled and returned to the subscriber.

SUBSCRIPTIONS

212. When a subscription is paid for the first time or a revised rate is adopted, it

should be seen that the amount of subscription is not below the minimum rates

prescribed by the rules of the Fund. In the case of subscriptions paid subsequently, it

should be seen that the amount paid agrees with the rate adopted in the first month of

the year except when a variation of rate is allowed during the course of the course of

the year under the rules of the Fund. For all months of the year it should also be seen

that all compulsory subscriptions are paid except when an exemption or a lower rate is

allowed. Whenever a subscription is discontinued by a subscriber, it should be seen

that the discontinuance is permissible.

Note: Any overpayment or subscription to the Fund in any one month may be

adjusted by deduction from, or addition to, the subscriptions in the subsequent month

wherever possible. There is, however, no warrant for refusal of case payment of

recovery if a subscriber so desires.

TEMPORARY WITHDRAWALS

231. The Audit of temporary withdrawals consists in seeing the following points

among others: -

(i) That the advance has been sanctioned by a competent authority

(ii) That the amount sanctioned is covered by the balance at the credit of

the subscriber;

(iii) That the conditions under which the advance can be granted under the

rules of the fund are fulfilled; and

(iv) That recoveries not account of principal and interest are being made

regularly.

Note: The reasons for the drawal of advance from General Provident Fund

should be mentioned in the remarks column of the ledger card Form 69.

214. A register in form 66 should be maintained for the purpose of recording

the sanctions to temporary withdrawals from the fund and for seeing that recoveries on

account of principal and interest are being made regularly as laid down in paragraph

213 (iv). As an alternative, Form 67 may be used for the record of sanctions and the

scrutiny of refunds of temporary withdrawals made from the ledger direct. In Account

Offices where fund accounts are maintained by the machine method, the following

procedure should be observed: -

(i) When a sanction is received for a temporary withdrawal, the number of

installments in which recovery is to be made the amount of each

installment and the month of last recovery should be entered in the

“Remarks” column of the ledger card.

(ii) The regularity of the recovery of the advance should be watched in the

course of monthly audit of ledger cards of live accounts (vide paragraph

231).

(iii) 10 percent, of the cards in which advances are outstanding should be

examined by the auditor and 5 percent, by the superintend. The cards

should be so selected that the outstanding cases of all Government

servants are brought under this review not less than once a year. The

Gazetted Officer in charge of the Fund section should conduct a general

review every month.

(iv) A record of review should be maintained in the form below: -

District or

Department or

Office

Number of active

accounts, i.e.,

where postings

are made

July 19

Accounts reviewed by

And so on for

other months

Examiner or

Auditor

Superintendent

No. Initials No. Initials

WITHDRAWALS FOR PAYMENT OF PREMIA TOWARDS INSURANCE POLICIES

215. Before the financing of a policy from a Provident Fund id allowed the

Account Officer should see that it is acceptable under the rules of the Fund.

216. In the case of policies financed from Provident Funds, other than the Indian

Civil Service Provident Fund, the Account Officer should satisfy himself by a reference

to the Company at the time the policy is delivered to him: —

(i) That no prior assignment of the policy exists; and

(ii) That the policy is not otherwise encumbered.

Such enquiries need not be made, however, in the case of a policy, which is

expressed on the face of it to be for the benefit of the wife -of the subscriber or of his

wife and children or any of them.

No other special steps should be taken by him subsequently to ascertain

whether these policies have lapsed or have become encumbered but when concrete

evidence comes to notice of a policy having lapsed or having become en- cumbered

enquiries should, be made and the exact position ascertained but if such a policy is

merely deposited with the Account Officer (and is not assigned) he should, as a matter

of precaution, inform the Company that the policy has been so deposited and ask that

any dealings involving it should be communicated to him (the Company may refuse to

accept such a notice but this action should always be taken notwithstanding).

In the case of policies financed from the I. C. S. Provident Fund, the check

prescribed in Rule 15(3) of the I.C.S. Provident Fund Rules should continue to be

applied by the Account Officer about once a year even after the premia are no longer

financed from the Fund, until it has been ascertained that a policy has matured or

lapsed. This check will be applied only against the lapsing of a policy.

217. A Stock Register in Form 68 should be maintained to keep a record of

policies which have either been assigned to the President/Governor or delivered to the

Account Officer. The policies should be verified annually and also on the eve of a

change in the charge of the Officer in charge, and the result of verification should be

recorded in the Register. If there has been verification on the change of the Gazetted

Officer in charge, the next annual verification may be made one year after such

verification.

218. All premium receipts of the Company received by the Account Officer for

scrutiny should be endorsed in the following words; "No abatement of Pakistan Income-

tax is admissible", with a view to safeguarding Government from double exemption from

Income-tax.

MAINTENANCE OF PROVIDENT FUND ACCOUNTS

GENERAL

219. The Provident Fund Account of a Government servant should be

maintained by the Account Officer of the Government on Whose cadre the Government

servant has a permanent lien. If the Government servant has only a provisionally

permanent lien but no permanent lien, the Fund Account should be maintained by the

Account Officer of the Government on whose cadre he has the provisionally permanent

lien; if he has no lien of either kind, the account should be maintained by the Accounts

Officer of the Government on whose cadre he is borne at the time.

Note: 1. All credits and debits in respect of the fund transactions of a subscriber

should be brought to account in the books of the Government concerned by the

Accounts Officer who maintains the subscriber’s accounts.

Note: 2. Except in cases otherwise decided by the Auditor General, for the

purpose of this paragraph, the Account Officer of the Government will ordinarily be the

Accounts Officer in Pakistan who brings to account the Pay of the Government servant

concerned, but in respect of a Government servant whose pay is not accounted for in

Pakistan books, the Account Officer of the Central Government would be: -

(a) In the case of a Government servant who proceeds on deputation out of

Pakistan the Officer who accounted for his pay immediately before he

proceeded on deputation and.

(b) In the case of a Government servant who is transferred to Foreign

Service, the officer who watches the recovery of his Foreign Service

contribution.

220. Fund transaction arising in account circle which are adjustable in another

account circle should be passed on the Account Officer of the latter circle, monthly

through the exchange or settlement Account, as the case may be.

COMPILATION OF PROVIDENT FUND ACCOUNTS BY THE MACHINE METHOD

LEDGER CARDS

221. The accounts of subscribers should be maintained in loose ledger cards in

Form No. 69,one card being opened for each subscriber. When a Government servant

is a compulsory subscriber, the word “Compulsory” should be noted prominently on his

ledger account and the entry attested by the superintendent. The fact of the receipt of

declaration in favour of a nominee or nominees should also be noted on the top of each

page and the entry attested by the dated initials of the Gazetted Officer in charges. In

the case of cash payments either of subscription, refund of advance or on account of

realization of the proceeds of a policy, the date of receipt should be noted invariably on

the account. In cases of withdrawals for Insurance payments and substitution of

premiums for subscription to the Fund, a reference to the item No. In the stock register

of Insurance Policies and brief notes showing the amount of subscription substituted

should be given prominently on the account and such references or notes should be

carried forward from year to year. Stoppages of subscription should also be recorded

on the ledger accounts.

222. Ledger cards, being original records, should be kept in locked cabinets,

duplicate keys of which will remain in the possession of the Examiner and the

correspondence clerk concerned or of the person nominated for the purpose under the

orders of the Gazetted Officer in charge. The card of one department should be kept in

a locked cabinet separate from those of another department and arranged either in

serial order of Account numbers or by districts, as the Accountant General, may decide.

The cards of subscribers who have discontinued their subscriptions should be kept

separately from the live cards arranged according to serial numbers, while the closed

cards, i.e., the cards of subscribers whose fund accounts have been finally closed and

payment made should be kept separately from the cards of subscribers who have

discontinued subscription.

A card should never be taken out from the cabinet for reference without a

proper mark (a thick paper slip with the No. and reasons for removal recorded thereon)

being left in the place from which it is removed. A manuscript transit register with the

following columns should be maintained so that the submission of a card to the

Superintendent or Gazetted Officer and its return may be watched.

(1) Date of submission of cards.(2) Name of district.(3) Account number.(4) Initial of the Superintendent.(5) Initial of the Gazetted Officer.(6) Initial of the Auditor.

Note: —The requirement may be relaxed, at the discretion of the Head of the Account

Office in case whore Ledger Cards are taken oat of the cabinet for being submitted to

the Superintendent for review of the refund of advances provided they are returned to

the cabinet on the same day.

233. A record of the closed accounts should be maintained in a Register of

Closed Accounts Form 70. .

POSTING OF ACCOUNTS

224. The following are the sources from which the Fund accounts are posted:

-

(i) Covering Schedules (one for each district) in the following form

supported by the corresponding fund schedules: -

___________________________________________________________________

No. of Voucher Amount recovered.

___________________________________________________________________

___________________________________________________________________

Total.

___________________________________________________________________

___________________________________________________________________

Total verified with the Department Abstract and all fund schedules are attached:

-

*ADD total of each Auditor.

Recoveries………

Grand Total……..

Examiner, Fund Section.

Note: The amounts of each recoveries are added by the Examiner, Fund

Section after the consolidated compilation mentioned in paragraph 225 has been made

and before the covering schedules are made over to the Machinist for posting.

(ii) Schedules of cash recoveries by districts either supported by fund

schedules or themselves containing .all the necessary information in

respect of the subscribers concerned.

(iii) Schedules, supported by vouchers, of withdrawals received from

treasuries.

(iv) Separate covering statements in respect of credit and debit items in

Exchange or Settlement Accounts supported by fund Schedules and

vouchers of withdrawals, respectively.

(v) Statements similar to those in item (iv) in respect of fund transactions

appearing in the Transfer Ledger Abstracts maintained by auditors other

than the departmental auditors.

The documents mentioned at item (i) should be passed on by the departmental

auditors to the Fund Section after the entries in the fund-schedules have been com-

pared with the deductions made from the pay bills and the certificate of agreement has

been recorded on each schedule. An additional certificate "Pay for 30 th June also

checked with the bills” should be recorded on the schedules attached to pay bills for

June and attested by the Superintendent. The documents mentioned at items (ii) to (v)

should be passed on by the auditors concerned to that section with a similar certificate

of agreement with the Cash Accounts, List of payments, etc., as the case may be. The

fund section should see that all the necessary information required for audit purposes is

furnished in the fund schedules.

225. On receipt of the documents mentioned in paragraph 224, a consolidated

compilation of credits should be prepared by districts and by departments in the Fund

Section. The total amount of recoveries both in Cash and by deduction from bills should

be shown in lump against each district and under the department concerned. Similarly

all items of receipts appearing through Exchange or Settlement Accounts or Transfer

Ledger Abstract should also be consolidated in this compilation.

A similar compilation of debits should also be prepared in the Fund Section.

This compilation should be completed on or before the date on which fund schedules

arc received from the departmental sections, so that work relating to posting of ledger

cards is not retarded.

226. When all the covering schedules (supported by the fund schedules)

relating to a department have been received in the Fund Section, they should be

arranged in the alphabetical order of the districts in the Province or in the order in which

these appear in the Departmental Classified Abstracts. The Record Clerk should then

collect together from the cabinet all the relevant ledger cards including those in respect

of which recoveries have been made in cash and arrange them in the order of

subscribers in the fund1 schedules and pin together the vouchers of withdrawals to the

ledger cards concerned. If he comes across a case where the ledger card of a

subscriber exists in the bundle of another department, he should simply encircle the

entry in the fund schedule concerned. If the Record Clerk should have omitted to do so

and the card is found to be wanting-by the Machinist in the course posting the ledger

cards, vide paragraph 228, he should encircle the amount in the schedule and write

against it "Unposted".

227. Two Registers (Outward and Inward) in respect of each department should

be maintained for record of full particulars of subscriptions recovered from Government

servants transferred from one department to another. The items encircled in the fund

schedule (vide paragraph 226) should be posted by the Machinist in the Outward

Register of the department He should also transcribe the entries therefrom into the

Inward Registers of other departments concerned and in token of his having done so,

he should record a monthly certificate in his Outward Register to the effect that all the

items contained therein have been properly entered in the Inward Registers concerned.

The superintendent should trace 10 per cent. of the entries appearing in the Outward

Register of a department into the Inward Register of other departments concerned.

228. The fund schedules and the ledger cards duly arranged in the manner

indicated in paragraph 226 should then be taken up by the Machinist for posting. He

should make entries with regard to withdrawals in the fund schedules concerned from

the vouchers of withdrawals which should have been pinned to the ledger cards

concerned by the Record Clerk, arrange his tantalizers as below and proceed to

operate with reference to the entries in the fund schedules.

Opening

Balance

Dummy

Subscription

Live

Refunds of

withdrawals

Live

Withdrawals

Balance

Dummy

Closings

Balance

Dummy

Cross Live

Before inserting the card in the machine he should compare the number and

name with the entry in the schedule and take action, with reference to any card found

wanting, as indicated in paragraph 226 supra. The current year's balance alone should

be shown in the closing balance column of the ledger cards, i.e., the current year's

balance should be kept quite distinct from the last year's balance which, after the

annual accounts have been completely proved, should be posted against the entry

"Balance on 30th June" in the remarks column of the ledger card form. Under this

procedure, the opening and closing balances in the ledger card will, where the amount

of withdrawal taken by a subscriber win excess of his current year's balance, become

"minus balances. In the case of final payments, the Machinist should, however, type in

the opening balance | column the balance of the previous month as ah o the closing

balance of last year.

229. If the posting is done correctly, the "cross" totalize will be cleared when the closing

balance has been posted and the Machinist should see that this is inavailably the case.

Any mistake in posting should be settled by him before he proceeds to the next card.

When the schedules of a district including those relating the each recoveries have been

posted, he should, after taking into account any unposted items, compare the totals on

his totalizes with the consolidated figures on the district covering schedule [vide

paragraph 224 (i)] in respect of subscriptions and refunds of withdrawals and with the

figures in the consolidated compilation of debits (vide paragraph 225) in respect of

withdrawals. After this agreement has been effected, the figures on the totalizers

should be cleared by the Machinist by carrying them on to a Master Card, Form 71, one

for each department. In this way the districts (including those relating to the Exchange

and Settlement Accounts and Transfer Ledger Abstracts which for this purpose should

be treated as transactions of separate districts) should be posted, proved and brought

on the Master Card which will thus collect the figures for the province, and these in their

turn should be agreed with the Book Department figures. In case where the number of

subscribers in a department is so large that it cannot be dealt with by one Machinist,

each Machinist should use a separate Master Card and the totals of one Master card

should for purposes of proving the accounts be transcribed to the other Master Card. In

this way provincial figures relating to a department will be collected in one Master Card.

230. The posting in the ledger cards of items appearing in the departmental

inward register should be made in the ordinary way without their being brought on to

the Master card as such figures are not necessary for purposes of agreement with the

detail book figures of the department concerned. The examiner or the auditors, as the

Accountant General may decide, should examine that all the items have been posted,

so that no difficulty is experienced in the quarterly agreement.

AUDIT OF LEDGER CARDS

231. (i) At the time of posting accounts, the Machinist should keep before him a

typed or printed list in the following form: -

District Irregular

subscription

or refunds

Non-recovery

or irregular

recovery of

advance

Reasons for

non-credits

Remarks

In the course of posting, as he comes across an item open to objection for one

reason or another, he should simply jot down in the list the number of the ledger card

concerned under the particular column affected. These lists should be by groups of

districts according to the grouping made for purpose of distribution of work amongst

auditors.

(ii) When the posting work is completed, all fund schedules and the ledger

cards concerned should be make over to the auditors for audit and check of postings

together with the lists mentioned in clause (i) above.

(iii) Immediately on receipt of these documents, the auditor should first

proceed with the audit of ledger cards noted by the Machinist in the list mentioned in

clause (i) above and write down the necessary objections for communication to the

drawing officers concerned or in cases of discontinuance of subscriptions record the

reason on the ledger card concerned. It should be noted that the agreement of opening

balance of the current month with the closing balance of the previous month in each

ledger card forms part of audit. It is essential to see that the Machinist has correctly

posted the opening balance, as there is no device in the machine which will throw up a

mistake, if any is made, of this nature. This check will facilitate the quarterly and annual

verification of balances.

Note: Under Compulsory General Provident Fund Scheme a subscriber can

discontinue his subscription only during leave. The reason for the discontinuance of

subscription otherwise than in cases of leave should therefore be immediately enquired

and recorded on the ledger card or the missing credit tranced and posted before the

class of the monthly account.

(iv) 10 percent. Of the posting in the ledger cards which should be selected

under orders of the Gazetted Officer in charge should be checked by the auditor with

reference to the entries in the fund schedules and while he does this he should

exercise all the audit checks including check of opening balances in respect of there

postings and issue the necessary objections to the disbursing officers. If the Machinist

has carefully prepared the list mentioned in item (i) above, there should be no defects

left to detect except those relating to mistake made in posting the opening balances.

(v) The remaining ledger cards should be audited independently without

reference to fund schedules. The main object of this audit will be to check the opening

balances with the previous closing balances. No review by examiner in necessary.

(vi) The Examiner should see and certify that all items appearing in the

outward registers have been entered in the inward registers concerned and that all the

items appearing in a department inward register have been posted in the ledger cards

concerned.

QUARTERLY VERIFICATION

232. At the end of each of the first three quarters i.e., after compilation of

September, December and March accounts, the Machinist should compile balances of

all the cards in a department (including those which were closed during the currency of

the quarter tee accounts of which are being verified) in 172. He should do this by

posting in the quarterly statements the last year’s balance and the current year's

balance separately from each ledger card. The total of the balances collected

automatically by the totalisers, will be cleared by posting the figures shown by them in

the quarterly statements. The statement so completed should be agreed with the

figures in the Proof Sheet (Form 73), which should be posted from—

(1) The Master Cards for the three months of the quarters;

(2) Registers of inward and outward items; and

(3) The separate compilation of interest on accounts closed during the

quarter.

There will be no quarterly verification after June, i.e., for the last quarter, r

annual verification together with interest calculation for the year.

ANNUAL CLOSING

233. (1) The Posting of June transactions into the individual accounts of

subscribers should be taken up by about the middle of July and completed by the

middle of August. The work of calculation of interest due on each account should be

commenced slightly before the completion of June postings and completed within a

month. The interest calculation made by each auditor with the help of interest tables

should be checked independently by a separate auditor. The amount of interest for the

year as well as total deposits, refunds and withdrawals be posted in the space provided

for the purpose in the remarks column of the ledger card and the dosing balance for the

year worked out in respect of ledger card. 20 percent of the calculations should be

checked in detail by the Examiner, 10 percent by the Superintendent and 5% by the

Branch 0fficer.

Note: interest short or excess credited to a Provident Fund in the accounts of a

previous be readjusted by addition to or deduction from the interest adjustable in the

account of the year in which error is detected.

(2) Side by side with the above process, the Machinist should prepare a

balance compilation (in duplicate). Form. 74, from the completed cards, c duplicate

copy of the balance compilation statement into slips, and paste tin the forms of Annual

Deposit Account of subscribers; vide paragraph 252 should satisfy himself that all the

relevant ledger cards relating to a department have been collected including those

which were closed during the currency the financial year the accounts of which are

under verification.

231. As the entries relating to a ledger card are posted in the balance

compilation statement, the Machinist should see with reference, to the cross totalize the

closing balance as given by the machine agrees with the closing balance al worked out

in the ledger card and that the cross totaliser is cleared as soon t entry is made in the

closing balance column.

235. After the dispatch of the annual accounts of subscribers (vide para 252).

The balances consolidated in Form 74 should be agreed in the same I in the case of

quarterly compilation but with an additional factor, i.e. interest.

COMPILATION OF PROVIDENT FUND ACCOUNTS BY THE HEAD METHOD.

LEDGERS

236. The accounts of subscribers should be maintained in a ledger in 75. One

complete folio being allotted to each subscriber. The instruction in paragraph 221 apply

equally to the accounts maintained in this form. When account of a subscriber is

closed, the date of, and the reason for, the should be noted in the ledger, as well as in

the Index Register.

237. There should be a separate ledger for each unit of account pages of each

ledger should be numbered consecutively in one series and the number assigned to

the account of each individual should be the same as the number of the page in the

ledger on which his account is recorded. In addition to the as to the particulars for

which space has been provided at the top of the account an indication either by hand

or by seal with a rubber stamp, whether the account relates to a compulsory or optional

subscriber, should be given prominently and the entry attested by the Superintendent,

as it is made. The fact of the receipt of a declaration should also be noted on the top of

each page and the entry a by the dated initials of the Gazetted Officer in charge.

POSTING OF ACCOUNTS AND THEIR AUDIT

238. The instructions in paragraph 224 and 225 apply mutatis mutandis to the

posting of Accounts under the Hand Method. On receipt of the schedules, vouchers

etc., relating to a unit of account, the poster should, after satisfying himself that the

schedules pertaining to a particular account have been completely received post the

transaction in the relevant columns of the ledger, Any irregularity, omission or

discrepancy noticed in the course of posting should be recorded in the schedule

concerned and communicated to the Government servant concerned through the

prescribed Objection Statement.

239. Ten per cent. of the postings in the ledger should be reviewed by the

Examiner each month. The review should be so arranged that every depositor’s

account is checked at least once a year.

VERIFICATION

240. A Broadsheet in Form 76 should be maintained separately for each ledger.

Each Broadsheet should be posted direct from the accounts in the ledger and the

monthly totals calculated therein verified with those in the District or Departmental

Abstract Discrepancies between the District or Departmental Attract and the

Broadsheet figures should be recorded in an Explanation Sheet of Differences in Form

77 and tine adjustment of differences watched through that Sheet. An Abstract (page)

of Difference, Form 78, should also be maintained to watch the monthly progress of

adjustment of differences.

241. After all the district and departmental Broadsheet have been verified, the,

total credits and debits for the month as worked out in each of them should be entered

in a consolidated Broadsheet which should also be maintained in Form 76, the

particulars of the several Broadsheets instead of the account numbers bang entered in

the first column. The total monthly credits and debits as worked oat m the consolidated

Broadsheet should be agreed with corresponding totals in the Detail Book. The

consolidated Broadsheet should be submitted monthly to the Gazetted Officer in

charge.

ANNUAL CLOSING

242. The instructions in sub-paragraph (1) paragraph 233, apply mutatis

mutandis to the annual closing of accounts under the Hand Posting Method. The

interest figure in each individual account, including interest paid during the year ' on

closed accounts, should be posted in the Broadsheet relating to that particular ledger

account and the total of the unit Broadsheet carried to the consolidated Broadsheet.

Immediately after the accounts for June Final are closed, the balance at credit of each

subscriber on 30th June including interest for the year should be worked out in the

ledger as well as in the unit Broadsheets and the totals of the latter compared and

agreed with the figures in the consolidated Broadsheet where Losing balance of each

unit Broadsheet should be calculated similarly. Necessary modification in the figures of

balances up to June final-accounts should be made in the unit and consolidated

Broadsheets after the Closure of the June supplementary accounts. After both the unit

and consolidated Broadsheets have been squired, the closing balance as per

consolidated Broadsheet should be verified with the figures in the Book Department.

The individual closing balances in the district Broadsheets should also be verified with

those in the ledger before they are carried over to next year's Broadsheet as opening

balances.

TRANSFER OF ACCOUNTS

243. When a subscriber is transferred permanently to another Government with

transfer of his permanent lien, the balance at his credit in the Provident Fund account

should be passed on to the latter Government. A copy of the subscriber’s ledger

account together with his Declaration form in original and the Insurance policy or

policies (if any) should be forward to the Account Officer of the Government. Any sum

withdrawn under the Fund rules and which remains to be recovered should also be

communicated. A similar procedure should be followed in the case of transfer of a

subscriber from ode account circle to another under the Central Government whether

the transfer is permanent or temporary for a period exceeding one year.

SPECIAL PROCEDURE FOR CONTRIBUTORY PROVIDED FUND

344. The Contributory Provident Fund Accounts should be maintained in a

ledger. Form 79, where ledger accounts are posted in manuscript. In cases where

machine methods are adopted for the purpose, the accounts should be maintained in

Form69 with suitable manuscript additions and alterations.

245. When contributions are adjusted at the end of the year, these should be

posted in the Broadsheet, Form 76, against the respective account number, in a

separate one from that of the subscriptions a distinguishing line, if thought necessary

being used. Interest OB contributions should similarly be posted separately from that on

subscriptions. At the time of annual closing of the Broadsheet, the closing balances of

deposits and Government contributions should be brought but separately.

SPECIAL PROCEDURE FOR STERLING BRANCHES OF PROVIDENT FUND

246. The accounts of sterling branches of the various Provident Funds should

be maintained as subsidiary account to the rupee accounts, which will be the main

Government accounts of Provident Funds.

247. The ledger account of a subscriber to the sterling branch should be kept

side by side with his rupee account in the same form as that prescribed for the rupees

account. For this purpose the left half of the ledger folio (Form 75 or 79) of each

subscriber should be used to show the rupee, account and the right half the sterling

account Where the rupee accounts are maintained in the Ledger card (Form 69), the

sterling account should preferably be maintained in a separate ledger card or

alternatively, if difficulties are experienced, in the same ledger card, the top portion

being used for the exhibition of the rupee account and the bottom portion for the

exhibition of the sterling figures.

248. No separate account number should be given to a subscriber to sterling

branch: the letter "S" should be added to the account number in the rupee account to

denote that the subscriber is a subscriber to the sterling branch.

249. The transactions connected with the sterling branch of Provident Fund

Accounts should be converted into Pakistan Currency at the current official rate of

exchange of sterling vis-à-vis the Pakistani Rupee once only at the end of the year on

the basis of the total transactions of each subscriber in the rupee branch without

examination into the monthly details. In the very few cases in which a rate of change

different from the current official rate of exchange of sterling vis-à-vis the Pakistani

Rupee, may have to be applied for conversion to sterling from rupees, a separate

record of any such amounts and the relative rate of exchange should be maintained as

each transaction occurs and taken into account in making the residual conversions at

the end of the year.

250. The rupee figures in the Provident Fund Ledger (Sterling Accounts) should

be reconciled monthly with those in the Detail Book in which separate sub-heads have

been provided for the rupee and sterling branches of the Provident Ponds. For this

purpose, the amount credited or debited monthly in the individual sterling account

should be consolidated in a form similar to that of Form 71, "Account Number" being

substituted for "District" in the first column. In offices where (he Fund accounts are

maintained by the Hand Posting Method, the Broadsheets relating to the two branches

may be kept separately, if this couser is found more convenient.

251. When the sterling account is an exact replica of the rupee account

converted at the current official rate of exchange vis-à-vis the Pakistani Rupee sterling

interest on the balance in the former account should be calculated by covering the

exact amount of rupee interest on the rupee balance at the same rate with the help of

conversion tables. If the case is otherwise, (he interest bearing balances in Sterling

should be worked out and interest calculated thereon.

ANNUAL ACCOUNT STATEMENTS TO SUBSCRIBERS

252. Copies of their respective annual accounts should be dispatched in Form

80 or 81 to the subscribers (according as they are Gazetted or non-Gazetted

Government servants), not later than (1) the 30th September in cases in which' there

are no Exchange Account transactions, and (2) the 15th November in cases where

subscriptions are adjusted through Exchange Accounts.

Note: —Particulars of the months for which credits are missing should be given

in the annual account statements of subscribers.

PERIODICAL REVIEW

253. A review of the Provident Fund Accounts should be conducted at

intervals of 3 years after the dispatch of the annual accounts. The scope of the review

should be as follow:

(i) To see that there are no cases of omission to open ledger accounts or '

cases where double accounts have been opened for the same

subscriber: for this purpose, a census of the ledger cards (where Fund

Accounts are maintained by machine posting) should be taken and

agreed with the number of subscribers to the Fund, including subscribers

who have discontinued their, subscriptions;

(ii) To check in detail one month's credits in the ledger accounts of each

department with reference, to the schedules, the selection of the month

for each department being made by a Gazetted Officer;

(iii) To examine generally the credits for the remaining 11 months appearing

in the ledger accounts and to see that the reasons for non-recovery or

irregular recovery (short or excess) of advances and subscriptions arc

properly recorded therein;

(iv) To cheek the debit postings of the whole year with reference to

vouchers;

(v) To sec that the balances are correctly carried forward.

IN CONDUCTING THE REVIEW IT SHOULD BE SEEN THAT: —

(a) The instructions in paragraph 221 are observed.

(b) The accounts of subscribers who have ceased to be in service have

been promptly closed and refunds authorised.

(c) There has been no omission to issue supplementary refund orders in

cases where credits have been un-disbursed,

(d) There has been no omission to transfer the balances of the subscribers

who have quitted service to "Unclaimed Deposits" in June Final accounts

under the rules of the Fund.

(e) The subscriptions are not below the minimum limits, and

(f) All final payments in excess of Rs. 10,000 have been correctly made.

CHAPTER XII

OF COMPENSATION

117. Rules as to compensation. --- The compensation payable in case of

dishonor of a promissory note, bill of exchange or cheque by any party liable to the

holder or any indorse, shall be determined by the following rules --

a) The holder is entitled to the amount due upon the instrument, together

with the expenses properly incurred in presenting, noting and protesting it;

(b) When the person charged resides at place different from that at which

the instrument was payable, the holder is entitled to receive such sum at the current

rate of exchange between the two places;

(c) An indorser who, being liable, has paid the amount due on the same is

entitled to the amount so paid with interest at six per centum per annum from the date

of payment until tender or realization thereof, together with all expenses caused by the

dishonour and payment;

(d) When the person charged and such indorser resides at different places the

indorser is entitled to receive such sum at the current rate of exchange between the two

places;

(e) The party entitled to compensation may draw a bill upon the party liable to

compensate him, payable at sight or on demand, for the amount due to him, together

with all expenses properly incurred by him. Such &ill must be accompanied by the

instrument dishonour and the protest thereof (if any). If such bill is dishonoured, the

party dishonouring the same is liable to make compensation thereof in the same

manner as in the case of the original bill.

CHAPTER XIII

SPECIAL RULES OF EVIDENCE

118. Presumptions as to negotiable instrument of consideration.—Until the

contrary is proved, the following presumptions shall be made :

1. 15 DLR 86(SC.).

(a) that every negotiable instrument was made or drawn for consideration,

and that every such instrument, when it has been accepted, indorsed, negotiated or

transferred, was accepted, endorsed, negotiated or transferred for consideration ;

(b) as to date.—that every negotiable instrument bearing a date was made

or drawn on such date ;

(c) as to time of acceptance.—that every accepted bill of exchange was

accepted within a reasonable time after its date and before its maturity;;

(d) as to time of transfer.—that every transfer of a negotiable instrument was

made before its maturity ;

(e) as to order of endorsement.—that the endorsements appearing upon a

negotiable were made in the order in which they appear thereon ;

(f) as to stamp.—that a lost promissory note, bill of exchange or cheque

was duly stamped ;

(g) that holder is a holder in due course.—that the holder of a negotiable

instrument is a holder in due course ; provided that, where the instrument has been

obtained from its lawful owner, or from any person in lawful custody thereof, by means

of an offence or fraud, or has been obtained from the maker or acceptor thereof by

means of an offence or fraud, or for unlawful consideration, the burden of proving that

the holder is a holder in due course lies upon him.

119. Presumption on proof of protest. —In a suit upon an instrument, which has

been dishonoured, the Court shall, on proof of the protest, presume the fact dishonour,

unless and until such fact is disproved.

120. Estoppels against denying original validity of instrument. —No maker of a

promissory note, and no drawer of a bill of exchange or cheque and no acceptor of a

bill of exchange for the honour of the drawer, shall, in a suit thereon by a holder in due

course, be permitted to deny the validity of the instrument as originally made or drawn.

121. Estoppels against denying capacity of payee to indorse. —No maker of a

promissory note and no acceptor of a bill of exchange payable to order shall, in a suit

thereon by a holder in due course, be permitted to deny the payee's capacity, at the

date of the note or bill, to indorse the same.

122. Estoppels against denying signature or capacity of prior party.—No

indorser of a negotiable instrument shall, in a suit thereon by a subsequent holder, be

permitted to deny the signature or capacity to contract of any prior party to the

instrument.

CHAPTER XIV

SPECIAL PROVISIONS RELATING TO CHEQUES

122-A. Revocation of banker's authority. —The duty and authority of a banker to

pay a cheque drawn on him by his customer are determined by—

(1) Countermand of payment;

(2) Notice of the customer's death ;

(3) Notice of adjudication of the customer as an insolvent.

123. Cheque crossed generally.—Where a cheque crossed generally bears

across its face an addition of the words "and company" or any abbreviation thereof

between two parallel transverse lines, or of,two parallel transverse lines simply, either

with or without the words "not negotiable", that addition shall be deemed a crossing and

the cheque shall be deemed to be crossed generally.

123-A.. Cheque crossed "account payee".—(1) Where a cheque crossed

generally bears across its face an addition of the words "account payee" between the

two parallel transverse lines constituting the general crossing, the cheque, besides

being crossed generally, is said to be crossed "account payee".

(2) When a cheque is crossed "account payee".—

(a) it shall cease to be negotiable ; and

(b) it shall be the duty of the banker collecting payment of the cheque to

credit the proceeds thereof only to the account of the payee armed in the cheque.

124. Cheque crossed specially.—Where a cheque bears across its face an

addition of the name of a banker, either with or without the words "not negotiable", that

addition shall be deemed a crossing, and the cheque shall be deemed to be crossed

specially, and to be crossed to that banker.

125. Crossing after issue.—Where a cheque is uncrossed, the holder may cross

it generally or specially. Where a cheque is crossed generally, the holder may cross it

specially.

Where a cheque is crossed generally or specially, the holder may add the words

"not negotiable".

Where a cheque is crossed specially, the banker to whom it is crossed may

again cross it specially to another banker, his agent, for collection.

When an uncrossed cheque, or a cheque crossed generally, is sent to a

Banker for collection, he may cross it specially to himself.

125-A. Crossing a material part of a cheque.—A crossing authorised by this Act

is a material part of the cheque ; it shall not be lawful for any person to obliterate, or,

except as authorised by this Act, to add to or alter, the crossing.

126. Payment of cheque crossed generally. —Where a cheque is crossed

generally, the banker on whom it is drawn shall not pay it otherwise than to a banker.

Payment of cheque crossed specially. — Where a cheque is crossed specially,

the banker on whom it is drawn shall not pay it otherwise than to the banker

to whom it is crossed, or his agent for collection.

127. Payment of cheque crossed specially more than once. —Where a cheque

is crossed specially to more than one banker, except when crossed Act 26 of 1881 to

an agent for the purpose of collection, the banker on whom it is drawn shall refuse

payment thereof.

128. Payment in due course of crossed cheque. —Where the banker on whom

a crossed cheque is drawn in good faith and without negligence pays, it, if crossed

generally, to a banker, and if crossed specially, to the banker whom it is crossed or his

agent for collection, being a banker, the banker paying the cheque, and (in case such

cheque has come to the hands of the payee) the drawer thereof, shall respectively be

entitled to the same rights, and be placed in the same position in all respects, as they

would respectively be entitled to and placed in if the amount of the cheque had been

paid to and received by the true owner thereof.

129. Payment of crossed cheque out of due course.—Any banker paying

cheque crossed generally, otherwise than to banker, or a cheque crossed specially

otherwise than to the banker to whom the same is crossed, or his agent for collection,

being banker, shall be a liable to the true owner of the cheque for any loss he may

sustain owing to the cheque having been so

Paid :

Provided that where a cheque is presented for payment which does not at the

time of presentment appear to be crossed, or to have had a crossing which has been

obliterated, added to or altered otherwise than as authorised by this Act, the banker

paying the cheque in good faith and without negligence shall not be responsible or

incur any liability nor shall the payment be questioned, by reason of the cheque having

been crossed or of the crossing having been obliterated or having been added to or

altered otherwise than as authorised by this Act. and of payment having been made

otherwise than to banker or to the banker to whom the cheque is or was crossed, or to

his agent for collection, being a banker, as the case may be.

130. Cheque bearing "no negotiable".—A person taking a cheque crossed

generally or specially bearing in either case the words "not negotiable," shall not have,

and shall not be capable of giving better title to the cheque than that which the person

from whom he took it had.

131. Non-liability of banker receiving payment of cheque.—Subject to the

provisions of this Act relating to cheques crossed "account payee" where a banker in

good faith and without negligence receives payment for a customer of a cheque

crossed generally or specially to himself, and the customer has no title or a defective

title thereto, the banker shall not incur any liability to the true owner of the cheque by

reason only of having received such payment.

Explanation.—A banker receives payment of a crossed cheque for a customer within

the meaning of this section notwithstanding that he credits his customer's account with

the amount of the cheque before receiving payment thereof.

131-A. Application of Chapter to drafts.—The provisions of this Chapter shall

apply to any draft, as denned in section 85-A, as if the draft were a cheque.

131-B. Protection to banker crediting cheque crossed "account payee"—

Where a cheque is delivered for collection to a banker which does not at the

time of such deliver appear to be crossed "account payee" or to have had a crossing

“account payee” which has been obliterated or altered, the banker, in good faith and

without negligence collecting payment of the cheque and crediting the proceeds thereof

to a customer, shall not incur any liability by reason of the cheque having been crossed

“account payee”, or of the cheque having been credited to a person who is not the

payee thereof.

131.C. Cheque not operating as assignment of funds. __A cheque of

itself, does not operate as an assignment of any part of the funds to the credit of the

drawer with the banker.

Returned in original with the following remarks:

1. Under Article 240 of the constitution of Islamic Republic of

Pakistan, the appointments to and the conditions of service of persons in the service of

Province and posts in connection with the affairs of a Province are determined by or

under Act of the Provincial Assembly. The Punjab Assembly has enacted the Punjab

Civil Servants Act, 1974 for the purpose. In exercise of the powers conferred by Section

23 of the Punjab Civil Servants Act, 1974, the Governor of the Punjab has been

pleased to make the Punjab General Provident Fund Rules, 1978. Rule 1.1 (c) of

these Rules defines family as under:

“(c) "Family" means: -

(i) in the case of a male subscriber, the wife or wives and children of a

subscriber, and the widow, or widows,-and children of a deceased son of

the subscriber; provided that if a subscriber proves that his wife has

been judicially separated from him or has ceased under the customary

law of the community to which she belongs to be entitled to maintenance

she shall henceforth be deemed to be no longer a member of the

subscriber's family in matters to which these rules relate, unless the

subscriber subsequently indicates by express notification in writing to the

Accounts Officer that she shall continue to be so regarded;

(ii) in the case of a female subscriber, the husband and children of a

subscriber, and the widow or widows and children of a deceased son of

a subscriber;

Provided that if a subscriber by notification in writing to the Accounts Officer

expresses her desire to exclude her husband from her family, the husband shall

henceforth be deemed to be no longer a member of the subscriber's family in matters to

which these rules relate, unless the subscriber subsequently cancels formally in writing

her notification excluding him.

(Explanation l-"Children" means legitimate children.)

(Explanation 2--An adopted child shall be considered to be a child only when

the Accounts Officer, or if any doubt arises in the mind of the Accounts Officer, the

Solicitor to Government, Punjab, is satisfied that under the law applicable to the

subscriber adoption is legally recognized as conferring the status of a natural child.)

(Explanation 3— In a case in which a person has given his child in adoption to

another person and if, under the law applicable to the adaptor, adoption is legally

recognized as conferring the status of a natural child, such a child shall for the

purposes of these rules be considered as excluded from the family of the natural

father.”)

Father of a married female subscriber is not a member of her family as

per the rules quoted above and hence not entitled to claim share from the General

Provident Fund accumulations of the subscriber.

2. Rules 1.7 of the Punjab General Provident Fund Rules, 1978,

reads as follows: “(1) A subscriber shall, as soon as may be after joining the Fund,

send to the Accounts Officer, a nomination conferring on one or more persons the right

to receive the amount that may stand to his credit in the Fund, in the event of his death

before that amount has become payable, or having become payable has not been

paid:

Provided that if, at the time of making the nomination, the subscriber has a

family, the nomination shall not be in favour of any person other than members of his

family.”

It has been ascertained from the record available in this office

that the deceased subscriber did not furnish nomination in favour of any of her family

members. An effort was made to obtain a copy of the nomination, if available, from the

District Accounts Office, Sahiwal.The District Accounts Officer, Sahiwal, has intimated

vide letter No.DAO/SWL/FUNDS/HM/4805 dated 25-07-2002,that nomination papers in

respect of the subscriber are not available / traceable in his office. It is an admitted fact

that nomination papers in respect of the subscriber are not available. In the absence of

nomination papers, rule 1.34 of the Punjab General Provident Fund Rules, 1978

becomes operative. The said rule is reproduced as under:

“On the death of a subscriber before the amount standing to his credit has

become payable or where the amount has become payable, before payment has been

made: -

(i) When the subscriber leaves a family: -

(a) If a nomination made by the subscriber in accordance with the provisions of

rule 1.7 in favour of a member or members of his family subsists, the amount

standing to this credit in the Fund or the part thereof to which the nomination

relates shall become payable to his nominee or nominees in the proportion

specified in the nomination;

(b) If no such nomination in favour of a member or members of the family of the

subscriber subsists, or if such nomination relates only to a part of the

amount standing to his credit in the Fund, the whole amount or the part

thereof to which the nomination does not relate, as the case may be, shall,

notwithstanding any nomination purporting to be in favour of any person or

persons other than a member or members of his family, become payable to

the members of his family in equal shares.”

The deceased subscriber was married but issueless. She had not

adopted a son or daughter. Therefore the only family member is the husband of the

deceased subscriber. Nothing is on record to suggest that the deceased subscriber had

any intention to exclude her husband from her family. Therefore, the only legal

successor of the deceased subscriber in respect of her General Provident Fund

accumulations is her husband as succession in property in the Fund goes in

accordance with the special law and the rules framed thereunder and not in accordance

with ordinary law applicable to succession in other matters.

3 It has been provided in rule l.35 (l) of the Punjab General

Provident Fund Rules, 1978, that when the amount standing to the credit of a

subscriber in the fund becomes payable, it shall be the duty of the Accounts Officer to

make payment, as provided in Section 4 of the Provident Funds Act 1925. Section 4 of

the Provident Funds Act 1925 reads as follows:

Provisions regarding repayments —(1) When under the rules of any

Government or Railway Provident Fund the sum standing to the credit of any subscriber

or depositor, or the balance thereof after the making of any deduction authorised by

this Act, has become payable, the officer whose duty it is to make the payment shall

pay the sum or balance as the case may be, to the subscriber or depositor, or if he is,

dead, shall:-

(a) If the sum or balance, or any part thereof, vests in a dependant under

the provisions of section 3, pay the same to the dependant or to such person as may

be authorised by law to receive payment on his behalf: or

(b) If the whole sum or balance, as the case may be, does not exceed five

thousand rupees, pay the same, or any part thereof which is not payable under clause

(a) to any person nominated to receive it under the rules of the Fund, or, if no person is

so nominated, to any person appearing to him to be otherwise entitled to receive it; or

(c) in the case of any sum or balance or any part thereof, which is not

payable to any person under clause (a) or clause (b) pay the same-

(i) to any person nominated to receive it under the rules of the Fund, on

production by such person of probate or letters of administration evidencing the grant to

him of administration to the estate of the deceased or a certificate, granted under the

Succession Certificate Act, 1889, or under the Bombay Regulation VIII of 1827,

entitling the holder thereof to receive payment of such sum, balance or part; or

(ii) where no person is so nominated, to any person who produces such

probate, letters or certificate”.

As per Section 2 (c) of the Provident Funds Act 1925

"dependent" means any of the following relatives of a deceased subscriber to,

or a depositor in a Provident Fund, namely a wife or wives, husband, parent, child,

minor brother, unmarried sister and a deceased son's widow and child, and, where no

parent of the subscriber or depositor is alive, a paternal grand-parent;

Section 3 (2) of the Provident Funds Act 1925 provides that any

sum standing to the credit of any subscriber to, or depositor in, any such Fund at the

time of his decease and payable under the rules of the Fund to any dependant of

the subscriber or depositor, or to such person as may be authorised by law to

receive payment on his behalf, shall subject to any deduction authorized by this Act

and, save where the dependant is the widow or child of the subscriber or depositor,

subject also to the right of an assignee under an assignment made before the

commencement of this Act, vest in the dependant, and shall, subject as aforesaid, be

free from any debt or other liability incurred by the deceased or incurred by the

dependant before the death of the subscriber or depositor.

Read with the Punjab General Provident Fund Rules, 1978,it

becomes clear that in case of a nomination in favour of one or more family members,

the GP Fund accumulations are payable to the nominee or nominees in the proportion

specified in the nomination or in the case of absence of nomination to all the family

members in equal share and in case of absence of any family members (a husband

ceases to be a family member if the female subscriber so desires and intimates in

writing to the Accounts Officer ) ,to the dependents in order of the following priority:

“Wife or wives, husband, parent, child, minor brother, unmarried sister and a

deceased son's widow and child, and, where no parent of the subscriber or depositor is

alive, a paternal grand-parent”

Since a family member of the deceased subscriber is alive and

continues to be within the definition of member of the family under the Punjab General

Provident Fund Rules, 1978,therefore no one except that family member is entitled to

receive the payment of GP Fund accumulations of the deceased subscriber. A

succession certificate issued in favour of any one else under the Succession Certificate

Act, 1889 is a nomination of the person not entitled under the Punjab General

Provident Fund Rules, 1978 and holder of such a certificate cannot lawfully claim GP

Fund accumulations of the deceased subscriber. Even if the husband does not remain

a valid family member under the rules and there exists no family member, he is on the

top of the list of dependents in order of priority and in this way remains a valid recipient

of the GP Fund accumulations of the deceased subscriber.

4. Where no nomination has been made by the deceased

subscriber, the rules nominate valid recipients of GP Fund accumulations of a

deceased subscriber and the nomination made by the rules holds good notwithstanding

anything contained in any other law or any act taken or instrument made under such

other law, as has been provided in Section 5 of the Provident Funds Act 1925.Section 7

of the Provident Funds Act 1925 declares that no suit or other legal proceeding shall lie

against any person in respect of anything, which is in good faith done or intended to be

done under this Act.

5. In a similar case regarding pension, the Accountant General

Punjab has advised this office vide his letter No.Pen-1/Coord/20-10/99-2000/1433

dated 23-06-2000 in the following words:

“On death of one Mr. Muhammad Ali, Chowkidar of D.H.O, Vehari, while in

service, his mother obtained succession certificate from the court and submitted the

pension papers, ignoring the widow of the deceased.

The matter was referred to the Government of the Punjab, Finance Department:

Whether the family pension/commutation (gratuity) is payable according to the Pension

Rules viz to the widow or under the decision of the court, to the mother.

The Government of the Punjab, Finance Department, Lahore, have clarified in

their letter No.FD.SR-III-4-5/2000 dated 18-02-2000 that the family pension is payable

to the widow instead of the mother under the provision of Pension Rules and in the light

of decision of the Supreme Court in PLD-1991, SC.731 and the advice of the Law

Department, which is reproduced below:

“It is advised that the judgment of the Honourable Supreme Court is to be

followed even if Succession Certificate to the contrary has been obtained. The

aggrieved party may be directed to apply to the concerned court for review of the order

in the light of the judgment of the Honourable Supreme Court of Pakistan. (PLD

1991.SC 731).”

Like pension, matters relating to the General Provident Fund are

decided in accordance with the Punjab General Provident Fund Rules, 1978 read with

the Provident Funds Act 1925.

5. Legitimacy flows from the Proclamation of Emergency of

fourteenth day of October 1999 issued by the Chief of Army Staff and subsequently

validated by the Supreme Court of Pakistan. Article 2(1) of Provisional Constitution

Order No. 1 of 1999 reads as follows:

“Notwithstanding the abeyance of the provisions of the constitution of the

Islamic Republic of Pakistan, hereinafter referred to as the constitution, Pakistan shall,

subject to this order and any other order made by the Chief Executive, be governed, as

nearly as may be, in accordance with the constitution”.

The Provident Funds Act 1925 and the Punjab General Provident Fund Rules,

1978 are perfectly in accordance with the constitution. Moreover Article 5 of the

Provisional Constitution Order No. 1 of 1999 read with Article 2 of the Provisional

Constitution Order No. 9 of 1999 reads s follows:

“Notwithstanding the abeyance of the provisions of the constitution, but subject

to the orders of the Chief Executive, all laws, all ordinances, orders, Rules, bye-laws,

regulations, notifications and other legal instruments, other than the constitution, in

force in any part of Pakistan, whether made by the President or the Governor of a

Province, shall continue in force until altered, amended or repealed by the Chief

Executive or any authority designated by him”.

It is fair to conclude that the Punjab General Provident Fund

Rules, 1978 are the rules, which enjoy the protection of the Provisional Constitution

Orders and are validly in the field.

6. In the light of the foregoing submissions, it is deemed in the

public interest to request that the case of final payment of General Provident Fund

accumulations of late Nadeem Sohail, wife of Syed Sohail Najaf, bearing G.P.Fund

account No. OKR/Edu/539 may be revised and submitted in this office in accordance

with the rules quoted above. The process of revision and re-submission of the case

may kindly be completed as early as possible to save the family of the deceased

subscriber from financial hardship and to enable this office to authorize payment in

accordance with the rules.

The following documents are being returned herewith for re-

submission after necessary correction/ revision, where required under the rules: -

1. G.P F 10 (in original) 2. Application of the husband of the subscriber (in original)3. A photocopy of the Succession Certificate, as received.4. A photocopy of the Death Certificate, as received.5. Letter No.2175 B&A dated 25- 04-2002 of the EDO (EDU), Okara, (in

original)

(MUHAMMAD AKHTAR)

District Accounts Officer

Okara.

District Officer (Colleges)

Okara