• Joining Time means the time allowed to a Government Servant in which to join a new post or to travel to or from a station to which he is [FR. 9(10)].

9.1.1          Admissibility of Joining Time:


The joining time is granted to a Government Servant in order to enable him:

  1. to join a new post to which he is appointed while on duty in his old post
  2. to join a new post:

9.1.2          Joining Time on Appointment/ Training


The Government Servants who hold substantive permanent posts (pensionable), who are appointed to the posts under the Government on the results of the competitive examination which is open to both Government Servants and others, are allowed the joining time and joining time pay.


9.1.3          Overstayal of Joining Time


The overstayal of joining time is willful absence from duty and may be treated as misbehavior for purposes of F.R.15. No pay or leave salary is admissible after the expiry of the joining time as admissible under the rules.


9.1.4          Combination of Joining Time with Leave


Any kind of leave may be combined with joining time in accordance with Revised Leave Rules.


9.2               Calculation of Joining Time


  • The joining time of a Government Servant in cases involving a transfer from one station to another, neither of which is in a remote locality not easy of access, is subject to a maximum of 30 Six days are allowed for preparation and, in addition, a period to cover the actual journey calculated as follows:
  • A Government Servant is allowed-

For the portion of the journey

which he travels or might travel           One day for each

By Air              —          —          —                      No. of days(s)

actually taken in the air journey                       (one day).

By Railway       —        —          –250 miles/400 km or any longer


  • A day is allowed for any fractional portion of any prescribed
  • Travel by road not exceeding five miles to or from a railway station at the beginning or end of a journey does not count for joining
  • A Sunday does not count as a day for the purpose of the calculations in this rules, but Sundays are included in the maximum period of 30
  • For illustration if a Government Servant relinquished the charge of post at Islamabad on 8th December, 2007 (Saturday) to join his new post at Lahore (less than 400 KMs) and availed full joining He would be due to assumed duties of his new post at Lahore on 18th December, 2007 (Tuesday) (after availing 7 days joining time i.e 6 days for preparation plus one day for transit) as per following calculation:























Calculation of Joining Time










Joining Date

  • Other important rules made under FR 106
  • Not more than one day is allowed to a Government Servant in order to join a new post when the appointment to such post does not necessarily involve a change of residence from one station to A holiday counts as a day for the purpose of this rule. (S.R.293)
  • By whatever route a Government Servant actually travels, his joining time shall, unless a competent authority for special reasons otherwise order, be calculated by the route which travelers ordinarily (S.R.296)
  • If a Government Servant is authorized to make over charge of a post elsewhere than at its headquarters, his joining time shall be calculated from the place at which he makes over (S.R.297)
  • If a Government Servant is appointed to a new post while in transit from one post to another his joining time begins on the day following that on which he received the order of (S.R.298)

Note:- A second period of 6 days for preparation should not be allowed in calculating the joining time of a Government Servant who appointed to a new post while in transit from one post to another.


  • If a Government Servant is appointed to a new post while on leave on full pay of not more than 120 days duration, his joining time will be calculated from his old stations or from the place in which he received the order of appointment, whichever will entitle him to the less joining (S.R.300)
  • Except in the case of joining time admissible under rules 294-A, a competent authority may in any case extend the joining time admissible under these rules, provided that the general spirit of the rules is (S.R.301)

9.2               Pay and Allowances during Joining Time

  • A Government Servant on joining time is treated as on duty and the joining time is regulated as under:-
  • If transferred to join a new post, while on duty in his old post, he is entitled to the pay which he would have drawn, had he continued in his old post or the pay which he will draw on taking charge of his new post, whichever is
  • No joining time pay is admissible on return from extraordinary leave, except the extraordinary leave, not exceeding 14 days in continuation of other
  • For the joining time admissible from a specified station to and from a place in remote locality he would be entitled to the pay as though he was on duty in his post in remote This holds good even in the case of a Government Servant, who is on straight transfer.
  • Miscellaneous Important Decisions The following are important decisions under the rules referred to above:

  • No joining time,joining time pay and traveling allowance should be granted to a Government Servant who is appointed to a post, while on duty in his new post after termination of his employment by resignation or
  • The joining time and traveling allowance of Military Officers in civil employment are governed by the civil

Preparation and Submission of Claims



The following general instructions regarding the preparation and form of vouchers should also be observed:


  • All vouchers should be prepared in printed forms, but where these are not available; they may also be prepared in type-written These should be filled in ink or typewritten.Whatever forms be adopted, the vouchers must in variably be signed in ink.The amount of each voucher should as far as whole rupees are concerned, be written in words as well as in figures, and care should be taken to leave no space for interpolation.
  • All corrections and alterations in the total of a voucher should be attested by the dated initials of the person signing the receipt as many times as such corrections and alterations are made; and corrections or alterations in the orders of payment must be attested in the same way by the Treasury Officer. No documents bearing an erasure can be accepted, and payment drawn by Treasury Officers on the Bank should be attested by their
  • The complete accounts classification as shown in the statement of appropriation communicated to him should be entered in the voucher by the Drawing Care should be taken not to include-“Other Allowances and Honoraria” in the same bills as those for “Pay of Officers” or “Pays of Establishment”.
  • Charges against two heads should not be included in one This does not apply to employee related expenses.
  • When the signature on a voucher is given by a mark or seal or thumb-impression, it should be attested by some known The Head of an Office may authorize any officer serving under him to sign a bill, voucher or order for him, communicating his name and specimen signatures to the treasury.This will not however, relieve the head of the office in any way of his responsibility for the accuracy of the bill or for the disposal of the money received in payment.
  • Bills requiring previous countersignature should be returned unpaid if presented without such
  • The authority under which deductions are made in a bill should be
  • Dates of payment should be noted by the payees in their acknowledgments in sub-vouchers, acquittance rolls,
  • When the Drawing Officer requires payment to be made through some other person, he must specifically endorse an order to pay to that specified
  • Receipts for all sums must be stamped unless they are exempt from stamp duty under the rules issued under the Stamp Act e. receipts given by or on behalf of Government, receipts on cheques etc.
  • Erasures and over writings in any bill or voucher are absolutely forbidden: if any correction be necessary, the incorrect entry should be cancelled neatly in red ink, and the correct entry Each such correction, or any interpolation deemed necessary should be authenticated by the setting his dated initials against each.
  • The pay of establishments which is treated as a contingent charge, should not be included in pay

Arrear pay should be drawn, not in the ordinary monthly bill, but in a separate bill, the amount claimed for each month being entered separately with quotation of the bill from which the charge was omitted or withheld, or on which it was refunded by deduction, or of any special order of competent authority granting special pay or a new allowance; such bills can be presented at any time, subject to the conditions laid down in the Financial Rules.

  • In case of bills of suppliers, the amount of which is too large to be paid from the imprest, these may be endorsed for payment to the party concerned
  • Contingent Register:A register of contingent expenditure should be maintained.The various columns regarding detailed objects may be modified to suit the requirement of each department and The appropriation should be made in the contingent register regarding the date of payment and the name of payee, the No. of sub-voucher and the amount paid. Every entry should be initialed by the officer incurring the expenditure. In order to enable a disbursing officer to keep a watch over the progress of expenditure under each detailed head, a progressive total of all the months should be worked out immediately after the monthly total, from the commencement of the financial year up to the end of last expired month. Whenever money is required to be drawn for contingent expenditure whether to recoup the imprest or at the time of transfer of charge and in any case at the end of each month a red line should be drawn across the page of the contingent register, various columns should be added up and separate bills prepared for each kind of contingent expenditure.The entries in the bills, vouchers/sub-vouchers should be compared carefully with those of the contingent register and only then the bill should be signed and presented for payment.
  • Service Postage Stamps: For purposes of obtaining service postage stamps, and adjusting their value,

a bill should be prepared in Form T.R. 34 (STR-33 in case of Province Punjab). this should contain acknowledgement of the drawing officer for the receipt of stamps indented for.The bill will be treated in the same way as if drawing the cash. The bill will be passed for payment by transfer by the Accountant General.Then it should be presented to the treasury, where the stamps will be issued and the amount will be entered in the list of payments crediting the value of the stamps in the same manner as if the cash was realized.     (PFR.8, GFR.138, 298-317)

10.1   Due  Date  of Submission of Claims


  • For computerized payrolls, computer change statements may be submitted to the Accounts Office by the last date fixed by the concerned Accounts The manual pay bills may be signed and presented five days (7 days in the case of Karachi, Rawalpindi, Islamabad and provincial Headquarters) before the last working day of the month to which they relate. In the following circumstances a Government Servant may be allowed to draw pay due for a part of the month and these bills may be passed for payment before the end of the month:-
  • When a Government Servant is transferred to another audit circle or with in the same audit circle to and from the W.D or Forest Department or from one P.W.D. Division to another.
  • When a Government Servant finally quits service of the Government or goes on Foreign
    • If the first two days of a month are public holidays and pay and allowances cannot be disbursed during those days, a competent authority may direct the payment on the last working day before the holidays of the non- gazetted Government Servants drawing pay and In other special cases, the Government may also relax the provisions of the above rules.
    • If the Eidul-Fitr, Eidul-Azha, the festivals of Dusserah, Diwali, Guru Nanak’s Birthday, Easter Monday, Christmas or Parghat Day of Guru Balmik Swamiji falls within last ten days of the month, the pay and allowances of that month may be drawn in advance and disbursed to Government Servants belonging to the community observing the The advance should not be disbursed earlier than five days before the date of festival.

(FTR.217-219, PFR. 5.1-5.2)

10.2    Deductions and Recoveries from the Claims


  • The drawing officer in respect of the non-gazetted Government Servants and gazetted officers themselves are responsible to see that the deduction from the bills on account of subscription to the provident funds, Income Tax Ordinance, Benevolent Fund and Group Insurance etc, are made in accordance with the rules and regulations and Income Tax The same applies to account of House Rent.
  • The subscriber, if transferred to Foreign Service shall remain subject to rules of the funds in the same manner as if he was not (FTR.221-299, PSTTR. 4.17-4.19)

10.3   Attachments (Court and Debt) from the Pay & Allowances


When the pay of a Government Servant is attached by an order of a Court of Law, it is the duty of the officer receiving the court attachment order to see that proper deduction is made in satisfaction of such order from the pay of the Government Servant concerned. Only the pay of a Government Servant and not any allowances can be attached.The maximum amount of attachment in a month will be the amount available after paying the salary to the Government Servant to the extent of first 100 rupees and one-half of the remainder, e.g., if the pay of a Government Servant is Rs.5000 he will be allowed to retain first hundred rupees plus 50 per cent of the remainder, viz., Rs.2450 and the balance of Rs.2450 can be attached. Any deduction on account of subscriptions to the Provident Fund, taxes on income and recoveries of advance, etc., will be made from the non-attachable portion of the Government Servant’s salary. On an Attachment Order recovery can be made for a maximum period of 24 months. If there is another Attachment Order recovery will start after the expiry of 12 months from the last deduction on account of a previous Attachment Order.

  • The procedure for deductions on account of attachment will be that gross amount of pay and allowances are drawn on pay bill, the net amount after deducting the amount recoverable under the attachment order, will be disbursed to the Government Servant The authority making the deductions will remit the attached pay to the Court concerned. In such cases the audit officers generally records two pay orders on a bill (one in respect of the amount payable to the Government Servant concerned and the other in favour of the Court ordering the attachment and accordingly two separate cheques are issued). In case a judgment debtor does not sign his acquittance roll, if he is non-gazetted or abstaining from preferring a pay bill if he is gazetted officer in order to evade the payment of the attached amount, the Head of office or administrative officer concerned may draw the pay of judgment debtor in satisfaction of the attachment order and remit the amount to the Court concerned. The cost, if any, on account of the remittance to Court is deducted from the amount realized and only net amount remitted. (FTR.221 -299, PFR-5.9)

10.3   Deductions of Income and Sales Tax


  • Income Tax

Deductions of Income Tax from salary of the employee and supplies are required to be made at source from the claims/ bill i.e. the Account Office would issue cheque of net amount after deducting the Income Tax.The Accounts Office credits directly to the Income Tax head(s) and no separate cheque is issued for Income Tax amount as per present procedure.The rates of Income Tax notified by the FBR for the Income Tax year may be followed in letter and spirit. The rates of Income Tax deductions from Salaries and purchases/contingent claims, along with necessary details are annexed-vii.


10.3.2      Sales Tax The Federal Board of Revenue has introduced, vide C.# ST&FE/PSC/117/2007/ 937 dated 2nd August 2007

, a mechanism for the deduction of Sales Tax involved in the value of procurements made by Government

/ autonomous departments. In accordance with SRO. 660/(I)/2007 dated 30th June, 2007, all Government

/ autonomous bodies shall from henceforth function as a withholding agent and exercise powers of withholding sales tax in the ratios prescribed by Rules with effect from 1st July, 2007.

  • The notification and other instructions including detail of Income Tax deductions can also be accessed at All subject departments shall submit a monthly Sales Tax Return in any designated branch of National Bank of Pakistan.
  • Under the said rules, the Government departments have been authorized to function as withholding agents for collection of sales tax on taxable purchases made by them. For this purpose, the Accounts Offices are required to deduct at source an amount equal to (3%) shown in the sales tax invoice issued by the supplier and make payment of the balance amount to The sales tax so deducted by the Accounts Offices is credited under the head of account “B02341-Salex Tax” in case of claims of Federal Government offices. In case of purchases by Departments under Provincial and District Governments, the Accountant General or the DAO, as the case may be, shall credit the amount deducted at source during a month to the head of account “G12777-Sales Tax Deductions at Source under Sales Tax Special Procedure Rules-2007”. Cheques for the amount deducted will be prepared by the AG / DAO in the name of Collector having jurisdiction by contra debit to the head “G12777” and sent to the Collector by the 15th of the following month.

10.4.3    Responsibility of a Withholding Agent


  • Agent intending to make purchases of taxable goods, shall indicate in an advertisement or notice for this purpose that the sales tax to the extent as provided in these rules shall be deducted from the payment to be made to the supplier as per illustration given below:-


Value of taxable supplies excluding sales tax

Rs. 100

Sales tax chargeable @ 16%

Rs. 16

Sales tax deductible by the withholding agent

Rs. 3

Sales tax payable by the withholding to the supplier

Rs. 13 (i.e. Rs. 16-Rs. 3)

Balance amount payable to the supplier by the

withholding agent

Rs. 113 (Rs.100+Rs.13)

  • All withholding agents shall make purchases of taxable goods from a person duly registered under the Sales Tax Act, 1990, provided that under unavoidable circumstances and for reasons to be recorded in writing, purchases are made from unregistered persons, the withholding agent shall deduct sales tax at 16% of the value of taxable supplies made to him from the payment due to the
  • A certificate showing deduction of sales tax shall be issued to the supplier by the withholding agent duly specifying the name and registration number of supplier, description of goods and the amount of sales tax deducted.

Government of Pakistan


Monthly Sales Tax Return for withholding agents


Withholding agents name & address




DETAILS OF SALES TAX DEDUCTED DURING THE MONTH (attach additional sheets if required)


Name of Supplier


No. of Invoices

Total Sales Tax Charged

Sales Tax deducted





I————————————————————- Holder of CNIC No—————————- in my

capacity as—————————- certify that the information given above is/are correct, complete and in accordance with the provisions of the Sales Tax Act, 1990, and Rules and Notifications issued there under.


Date (dd/mm/yyyy)——————-  Stamp  ————————- Signature————————-

Details of ST paid

Head of Account

(in figures)————–


B02341- Sales Tax

B02366- Sales Tax on Services


For Bank use

Amount Received (in words————-)


Bank Officer’s Signature——————— Bank’s Stamp—– Date dd/mm/yyyy——

10.4          Duplicate Copies of Bills


  • If a bill is presented for payment, is duly passed for payment by the DAO / Treasury / Accountant General and is lost before the actual payment is made, the drawing and disbursing officer may submit a duplicate bill with the word “duplicate” prominently marked in red ink on the top of it. The following certificate should also be recorded on the bill:-

“Certified that no payment has been received against the original bill. I undertake to refund amount immediately, if payment is made against the original bill in future”.


  • The audit officer / treasury / bank after satisfying themselves that no payment was made against the original bill, pass the duplicate bill for
  • Whenever any bill is prepared in duplicate or triplicate, only one copy of it should be signed in full and rest of the copies simply initialed. Only the copy signed in full should be presented for

10.6          First Payment of Pay and Allowances


When a Government Servant presents his pay bill for payment for the first time, it should be duly supported by a medical certificate of fitness, if it is a fresh appointment or re-employment after resignation or forfeiture of past service. In other cases the pay bill should be supported by the Last Pay Certificate issued by the Treasury/Audit Office from which he last drew his pay. If a pensioner is re-employed, this fact should be stated in the bill. In all cases of transfer the responsibility of obtaining his Last Pay Certificate from the last disbursing officer rests upon the Government Servant himself.

(FR.10,TR. 230-231)


10.7          Refund of Overpayment


  • The head of an office is personally responsible for every pay drawn on a bill signed by DDO or on his behalf until he has paid it to the person entitled to receive it and obtained his receipt, duly stamped where necessary, on the office copy of the pay
  • If the payee does not present himself before the end of the month, the amount drawn for him should ordinarily be refunded by short drawl in the next bill, it being drawn a new when he presents himself to receive In cases, however, where this restriction will operate inconveniently, the amount of un-disbursed pay may, at the option of the Disbursing Officer, be retained for period not exceeding three months provided proper arrangements can be made for the safe custody of the sums retained. Pay must not, under any circumstances, be placed in deposit, so long as the drawing officer finds himself in a position to keep a proper watch over un-disbursed amounts, by a periodical examination of acquittance rolls and office copies of bills, it is necessary for him to keep a detailed account showing the amounts drawn from the treasury from time to time and their subsequent disposal. There is no object, however, to such an account being maintained in a subsidiary register if found convenient.

In case of other refunds for which cheques have been drawn, but not paid, for purchase of stores,TA advance and contingencies etc., the cheques may be got cancelled from the Accounts Office and Transfer Entry for deduct expenditure incorporated if accounts for the year are not closed.This process would reduce the expenditure and restore the budget to the extent which can again be drawn.The unspent / un-disbursed cash may be deposited under the head from which drawn before 30th June of that fiscal year, to deduct expenditure but after 30th June the amount, if it was drawn from the budgeted object heads (Consolidated Fund Payment) the un-disbursed amount should be deposited as recover y of overpayment.

10.5          Arrear Claims

  1. A Treasury Officer cannot entertain the claim of pay and allowances of a Government Servant, if it has not been preferred within six months of their becoming due without an authority from the Accountant General. Similarly an Accountant General cannot audit a claim which is more than one-year old, unless he is authorized by a competent authority to investigate the claim.
  1. The claims, which are more than three years old are time-barred and cannot
    be paid unless sanctioned by the FD. Normally all time-barred claims
    should be refused
    at the very outset, unless
    there are very strong
    reasons, such as, their effect on pension,
    or on adequate explanation of the circumstances beyond control of
    the claimant.The period would be counted from the date from which the
    payment was allowed to draw. For illustration
    if an employee is allowed of his move over from 1998 during 2007 his
    claim for arrears submitted during
    2007 is not time barred.

Arrears of pay, fixed allowances or leave salary shall be drawn, not in the ordinary bill, but in a separate bill, the amount claimed for each month being entered separately, with quotation of the bill from which the charge was omitted or withheld, or on which it was refunded by deduction, or of any special order of competent authority granting a new allowance or an increase in pay.A note of the arrear bill shall invariably be made in the office copy of the bills for the period to which the claim pertains, over the dated initials of the drawer of the arrear bill, in order to avoid the risk of the arrears being claimed over again.

Income tax and Sales tax deduction schedules are attached at Annex-VII.

Travelling Allowance

[TA Manual, DDO Hand Book, Punjab Travelling Allowance Rates (PTAR)]


11.1                                          Definitions (TA)


  • Travelling Allowance means an allowance granted to Government Servant to cover the expenses, which he incurs in travelling in the interest of public service {(FR-9 (32)}.Travelling Allowance is kind of compensator y allowance granted to meet expenditure necessitated by the special circumstances in which duty is Subject to the general rule, the amount of the allowance should be so regulated that it is not on the whole a source of profit to the recipient. (FR.9 (5), FR-44, PTAR-1.6)

11.1.2      Tour

Tour means absence on duty from the headquarters either within or with proper sanction beyond his sphere of duty. (SR.61, PTAR-2.1)

11.1.3      Transfer

Transfer means the movement of a Government Servant from one headquarters station in which he is employed to another such station either: –

  • To take up the duties of the new post, or
  • In consequence of change of his headquarters (SR-2 (18)


11.1.4      Pay

Pay means the amount drawn monthly by a Government Servant as basic pay (running), qualification pay, technical pay, special pay, personal pay and any other emoluments which may be specially classed as pay by the president.        [(FR-9 (21) a (1)(ii) & (iii) PTAR-1.5(O)]


11.1.5      Family

Family means a Civil Servant’s:-

  • Wife, or husband, as the case may
  • Legitimate children and stepchildren under 12 years of
  • Legitimate children and step-children [more than 12 years old but if residing wit h and who lly dependent upo n him, and
  • Adopted child not subject to the following conditions:-
  • The Civil Servant has no legitimate or step-child of his
  • Prior approval of the Government is obtained for having adopted the
  • Government’s liability will be restricted to one adopted child
  • Adopted child will cease to be a member of the family if after his adoption, the Civil Servant has a legitimate or step-child of his own; and
  • Adopted child is residing with and is wholly dependent upon (Note: only one wife is included in the family of the Government

Servant according to TA rules per of Federal Government.This condition is not applicable, however, in case of Punjab Government)


11.1.6             Head of Department

Head of a department means any authority whom Government may declare to be Head of a Department for the purpose of these rules.

[(SR.2(10), PTAR-1.5(J)]

11.1.7      Day

Day means a calendar day beginning and ending at midnight, but an absence from headquarters which does not exceed 24 hours reckoned for all purposes as not more than one day at whatever hours the absence begins or ends.

[(SR-2(7), PTAR 1.5(F)]

11.1.1      Headquarter

The headquarters and limits of the sphere of duty of a Government Servant are fixed and declared by a competent authority. As a general rule, and subject to any special orders to the contrary in particular cases, the headquarters are the head quarters of a Government secretariat/office to which he is attached, The headquarters of any other Government Servant are either the station which has been declared to be his home or, in the absence of such declaration, the station where the records of his office are kept.

[(SR 59 & 60 + para 2 & 3 part-II Appendix 3 of F


11.1.2      Transit Period

The period of absence from headquarters shall commence from the time of departure from his office or residence, as the case may be.The competent authority authorizing the tour will decide whether the Government Servant should proceed on temporary duty from his office or residence.The period of forced delays in transit will be treated as part of the total transit period.                                                                                                             [(SR – 70 (c) & (d) PTAR-

2.37 (Note-2)].

11.2                        Kind of Travelling Allowances and Admissibility


  • The following are the different kinds of Travelling Allowances which may be drawn in different circumstances by the Government Servants: – (SR – 21)
  • Permanent travelling allowance
  • Conveyance allowance
  • Mileage allowance
  • Daily allowance
  • The actual cost of travelling

11.2.2      Permanent Travelling Allowance

Subject to the conditions laid down in S.R 22-24 (PTAR-2.6) a permanent monthly travelling allowance may be granted by a competent authority to a Government Servant whose duties require him to travel extensively. Such an allowance is granted in lieu of all other forms of travelling allowance for journeys within the Government Servant’s sphere of duty.

11.2.3      Conveyance Allowance

A competent authority under certain conditions may grant a monthly conveyance allowance to any Government Servant who is required to travel extensively at or within a short distance from his headquarters under conditions, which do not render him eligible for daily allowance.                                                                                                                                         (PTAR 1.14)

11.2.4      Mileage Allowance

The mileage allowance is an allowance calculated on the distance travelled which is given to meet the cost of a particular journey (SR 29, PTAR-2.20).The journey between two places should be performed by the shortest of the two or more practicable routes or by the cheapest of such routes, if it is equally short. The shortest route is that by which a traveler can arrive at his destination most speedily by the ordinary modes of travelling. If a Government Servant has travelled by a route which is cheaper but not the shortest, he may be allowed mileage allowance for the route actually used.



  • Mileage allowance is admissible from the residence of the Government Servant to the railway station or the airport or the sea/river/port as the case may be, at his headquarters and from the railway station or the airport or the sea/river port to the place of his temporary duty/residence at the out-station.


  • A Government Servant is required to travel by the class of accommodation for which travelling allowance is admissible to If he travels in a lower class of accommodate, he shall be entitled to the fare of the class of accommodation actually used (SR-32-A).

11.2.7      Daily Allowance

The daily allowance is a uniform allowance for each day of absence from headquarter and is intended to cover the ordinary daily charges incurred by a Government Servant in consequence of such absence. (SR-49, PTAR-2.36) 

 Daily allowance on domestic tours where stay for a night or more is involved will be admissible only for the night(s) spent at out


  • Half daily allowance will only be allowed when absence from headquarters exceeds four hours and duty is performed beyond a redius of 10 miles/16 Ms.


11.1.3       Actual Expenses

As a general rule no Government Servant is entitled to be provided with means of conveyance by or at the expense of Government or to draw as T.A. the actual cost or part of actual cost of travelling except as otherwise provided in the T.A. Rules.


11.2                        Travelling Allowance on Tour, Transfer and Retirement


  • TA on Tour: A Government Servant not in receipt of a permanent travelling allowance, draws travelling allowance for journeys on tour in the shape of daily allowance.


  • Daily allowance may be drawn for any day on which a Government Servant reaches a point outside a radius of ten miles/16 Ms from his headquarters or returns to his headquarters from a similar point. Daily allowance on domestic tours, where stay for a night or more is involved will be admissible only for the night(s) spent at out stations. Half daily allowance will only be allowed when absence from headquarters exceeds four hours duty is also performed beyond a radius of 16 and overnight stay is not involved.


(b)    Mileage Allowance


Mode of Transport

Entitled Fare

a.         Rail/Air

Actual cost of ticket(s)


Personal Car/Taxi

Rs.5 per



Motor Cycle

Rs.2 per


d.         Public transport

Rs.1 per



Bicycle/Animal back/on foot

Rs.1 per


  • Hotel/ Guest House Room Rent

A Government Servant who stays in a hotel, Inspection Bungalow/ lodge or a residential club shall, in addition to daily allowance, be allowed reimbursement of actual single room rent, subject to the production of receipts/vouchers upto the following maximum per day:-


  • Localities where special daily allowance rate is admissible – three times the amount of special daily
  • Localities where ordinary daily allowance rate is admissible – One and a half times the amount of ordinary daily [Finance Division O.M.No.F.2(1)/77, dated 29th April,1977, PTAR. 2.37(ii)]


  • Federal Government Servants in BPS-20 and above are entitled to draw, in addition to above ceiling, fifty percent of the room rent charges which are in excess of aforementioned maximum
  • The term “actual single room rent” includes taxes, duties and service charges relating to the rent of a single room in a [Finance Division O.M.No.F.2(1)Rev.1/72, dated 31.5.1973]
  • In case of non-availability of a single room the touring Civil Servant may be allowed to book a double room for his exclusive use provided the rent thereof does not exceed the maximum permissible limit for a single
  • Two officials while on tour at the same station, may be allowed to book a double suit in a hotel and share it. In such a case, either of them shall jointly certify that separate single accommodation was not available for them and that each one of them is claiming not more than one half of the room rent restricted to each individual [Finance Division O.M.No.1.2(19)Reg.9/78, dated 20.5.1978]


11.2.2      Travelling Allowance on Transfer (PTAR-3)


  • Transfer means the movement of a Government Servant from one Headquarters station in which he is employed to an other such station either:-

(a         to take up the duties of a new post, or

(b)        in consequence of change of his headquarters.


  • However, no A. is admissible unless the transfer is for public convenience. A transfer at one’s own request is not treated as a transfer, for the public convenience, unless the competent authority for special reasons to be recorded directs otherwise. (SR-114 read with SR-2(18)


  • A Government Servant is entitled to the following:-


(a)               Transfer Grant

Government Servant    Government Servant not possessing a family.                                    possessing a family.

One month’s pay         Half month’s pay (In case of Province of

Punjab the transfer Grant

is not entitled if the transfer is within same District)


(b)               Mileage Allowance/ Fare

Actual railway, air or steamer fare for the Government Servant and one or half fare for each member of the family may be drawn. (In province of Punjab a Civil Servant on his transfer to other station but within same District is entitled to draw two fares of the class of accommodation to which he is entitled in case of journey by rail and double the mileage allowance in case of journey by modes other than rail).


(c)                Daily Allowance (N ot Admissible to the employees of Punjab Government)

  • One daily allowance at special rate is payable to the Government Servant for every 480 kilometers of road distance. In case of journey on transfer by air one daily allowance for each calendar day of the actual period taken in transit will be admissible
  • Daily Allowance on arrival at the new place of posting: One daily allowance at the rate applicable to the station is payable in respect of the Government Servant and in respect of each member of his family above 12 years and one half of the full rate for every child above the age of 12 months, for the day of arrival at the new place of his


(d)               Transportation of Personal Effects

  • The maximum of limit upto which personal effects can be transported at Government expense is as follows: – Category of Government Servant Kilograms

If possessing If not possessing

                                                           a family           a family













  • Cost of carriage of personal effects upto the maximum number of kilograms as in sub-para (i) will be allowed at the rate of Rs.0.008 per kilogram per kilometer from the residence of the Government Servant at the old station to his residence at the new station, irrespective of the mode by which the personal effects are carried

[SR-116 read with the Ministry of Finance (Regulation Wing) O.M. No.F.1 (1) Imp/2005 dated 01.07.2005].

* 2250 KG to employees of Punjab Government.


Calculation of luggage:      K.Gs(upto entitlement) x KMs x .008

Transporting charges of Conveyance

  • Motor Car 2.00 per K.M
  • Motor Cycle 1.00 per K.M.
  • A Government Servant may draw the actual cost of transporting, subject to not exceeding the expenditure for EVR at owner’s risk conveyance and horses on the following scale:-


Category of Government Servant         Scale allowed


Category-I        Motor Car or Motor Cycle
Category-II      Motor Cycle or a Motor Car
Category-III     One Motor Cycle or a bicycle
Category-IV   A bicycle


  • A member of a Government Servant’s family who follows him within six months of the date of transfer or precedes him by not more than one month may be treated as accompanying If any member of the family travels from a place other than the old station of the Government Servant, travelling allowance may be allowed to him provided it does not exceed the railway fare from old to the new station. For the purpose of this rule, the category of a Government Servant should be determined with reference to the facts on the date of journey. Where travelling allowance is claimed for the members of the family their number, relationship and ages should be mentioned, in the T.A bill. {(SR-116(b)(iii)}


11.1.1      Journey on Retirement or Termination of Employment


A Government Servant is allowed T.A. to the extent specified below, in respect of the journey from the place of his last posting to his home town, performed during leave preparatory to retirement or on or after retirement.


  • Actual fare by rail or steamer of the class of to which he was entitled immediately before his retirement for himself and for each member of his For journeys by road between places not connected by rail or steamer, mileage allowance will be allowed.
  • Cost of transportation of personal effects to the extent admissible to him immediately before retirement for journeys on
  • Cost of transportation of personal car or motor cycle or scooter shall however be calculated by road and restricted to the distance by the practicable (Finance Division O.M. No.1-2(1)Rev.1/72 dated 20.12.72)
  • Transfer Grant to the extent admissible on transfer from one station to join duty at an other

(Finance Division O.M. No.1.2(1)Imp-1/77, dated 26.7.78)

  • Advance payment for expenditure as at (a) above shall be made and be treated as final
  • The home town shall be determined according to entries pertaining to the permanent address of the Government Servant in his service (Finance Division O.M.No.1.2(1)Rev.1/72, dated 20.12.72)
  • A Civil Servant who did not avail himself of the concession of T.A. during leave preparatory to retirement may do so within six months after the actual date of his retirement.
  • The A in all these cases will be granted as on tour, but no daily allowance is admissible for halts on the journeys. (SR-153)


11.2                            Tables of Rates and Categories of Employees


Rates of Daily Allowance  w.e .f. 01.07.2005           


Special Rate Per

Day (Rs.)

Ordin Rates


ary Per





















      Transportation o f Personal Effects (KG)

Categtory of Government


If possessing family

If not possessing

a family














Gradation of Government Servants for

Purpose  of Travelling Allowance (Punjab)


Civil Servants in BPS-17 and above

Accommodation of the highest class by whatever name be it called


Civil Servants in BPS-14 to 16

(Punjab -BPS -11 to 16) per KM

AC lower (special) if travelling on a line which does not provide AC lower (special) the next lower class


Civil Servants in BPS-11 and 13 (Punjab -BPS -03 to 10) AC lower (ordinary) if travelling on a line which does not provide

AC lower (ordinary) the next lower class


Civil Servants in BPS-1 to 10

(Punjab -BPS -01 to 02) Lowest class by whatever name be it called

* 2250 In Case of Punjab Government (PTAR)

Calculation of luggage charges    

KG (as per entit.) X KMs (distance) x 0.008

Mileage Allowance

S #






Mode of Transport Rail/Air

Personal Car/Taxi Motor Cycle Public Transport

Bicycle, animal back

Entitled Fare Actual

Rs. 5.00 per KM Rs.2.00 per KM Rs.1.00 per KM Rs.1.00 per KM

Transporting Charges of Conveyance

Motor Car

Rs.2.00 per KM

Motor Cycle

Rs.1.00 per KM

11.1                        Misc. TA Rules

  • Mileage allowance is admissible from the residence of the Government Servant to the railway station or the airport or the sea/river/port as the case may be, at his headquarters and from the railway station or the airport or the sea/river port to the place of his temporary duty/residence at the out-station.
  • Journe y by Air The travel by air means journeys performed in the machines of public air transport companies regularly plying for It does not include journeys performed by private aeroplanes nor air taxis

(SR – 48-A).

Travel by air is permissible on tour or transfer:

  • In the case of an officer of first category, at his
  • In any other case, where a competent authority certifies that air travel is urgent or necessar
  • Those who are not authorised to travel by air, if they perform an air journey on tour, are entitled to travelling allowance as if they had travelled by rail, road or (PTAR-2.33)
    • In case of transfer if a government servant and his family travel in their own car he can draw actual railway fare for himself and one or half for each member of his In that case transportation charges for car will not be admissible.
    • The travelling allowance of a Civil Servant who is promoted or reverted or is granted an increased rate of pay with retrospective effect, should not be revised in respect of the period intervening between the date of promotion, reversion or increase in In case of TA bills not presented or audited before the promotion is ordered the Audit Officer should recognize the retrospective effect of the order.


11.1.5      TA Advance on Tour and Transfer


  • TA Advance on Tour The advance on tour is directly booked as expenditure of the office under the detail object head “A03805-TA”. If funds are not available under this head then TA Advance on tour can not be
  • TA Advance on Transfer The Government Servant may be paid advance of TA on transfer as admissible under the (PTAR-6.11)
  • The above advances on transfer are sanctioned by a head of office or any other authority empowered in this behalf. In case of transfer to any other office or Government from where he is paid from the general revenues / expenses of his pay and TA advance are to be booked his new office. However advance are to be paid through previous office and Accounts Offices of both the station’s settle this expenditure through “F02119-OB Advance (Civil)” in case of transfer within same Where transfer (from one station to another station) of the employee involves change of Government as well as Accounts Office, the debit of TA & Pay advances would be raised under one of the appropriate head out of following detail objects:- G05116-Inter District GovernmentAccount*

G05114-Adjusting Account between Federal & District Governments* G05106-Inter Provincial Settlement Account.

G05107-Adjusting account between Federal & Provincial Governments. (* presently these two heads are not operated by the DAOs / AG)

  • Pay Advance on Transfer from one Station to another A Government Servant under orders

of transfer may be allowed advance of pay not exceeding one month’s substantive pay. The advance pay would be recorded in (3) installments at new station of his posting.

Fixation of Pay and Pay / Service Verification



(SRs,DDO Hand Book, Notification of FD, Chapter-IV of CSR-Punjab)

The fixation of pay is within the competence of a Local Government, except that if the personal pay is allowed to a Government Servant on certain considerations, the pay of the Government Servant cannot be so increased as to exceed the pay sanctioned for this post.          (F.R. 19)

11.1                            Pay Fixation on Initial Appointment


  • On first appointment to a post The pay of a Government Servant is fixed at the minimum of the time scale of the
  • Premature Increments In case of first appointment fixation of initial pay can be done by grant of not more than six premature increments subject to the conditions:
  • In cases of persons recruited through the Federal Public Service Commission (FPSC) premature increments should be granted on the recommendations of the FPSC and in consideration of the fact that suitable persons of requisite qualifications are not available on the minimum pay of the
  • No premature increment should be granted in cases of adhoc appointments in anticipation of FPSC
  • In posts where recruitment is not made through FPSC premature increments should be granted only after the appointing authority certifies that suitable persons of requisite qualifications are not available on the minimum of the sanctioned pay scale of the [Item 16 of Annex-II to the M.O.F.O.M.No.F1(5) R-12/80, dated 11.3.1981 and F.1(7) R-12/81, dated 14.10.1981)]
  • Protection of Pay On appointment, through proper channel, from one department (having regular / pensionable services) to other or one government (Federal, Provincial or District) , to other government the pay of the employee is protected and fixed as per following procedure:

On appointment in the same pay scale the employee will retain the same pay and period of previous service during the current increment would also count for annual increment.

In case of appointment from lower to higher pay scale, the pay will be fixed just like case of regular promotion i.e. after allowing premature increment after next stage on appointment in a office of a Federal Government. If the appointment is in an office of the Provincial or District Government of Province Punjab then fixation would be made at next stage and premature increment would not be allowed.

If such appointment is made from higher to lower pay scale, the pay will be fixed at immediate lower stage and difference between previous and new pay will be granted as Personal Pay which would be absorbed in the pay on earning of increment or other enhancement in the pay.

The protection of pay is also admissible to contract employees who apply, through proper channel, in terms of S & GAD OM Wing # DS (O & M) 5-3/2004/Contract (MF), dated 2nd August,2007

11.1                            Annual Increment

  • The increment in a time-scale is drawn as a matter of course, unless it is withheld by the competent authority as a disciplinary measure due to misconduct or unsatisfactory (F.R. 24)
  • Annual increment is allowed in a pay scale on 1st December each year provided duty period, during the period under increment (1st December – 30th November) is at least six months in that pay scale or higher pay
  • Conditions of service for increments (F.R. 26):- The service in a post on a time-scale counts for increments as follows:
    • All duty in a post on a time-scale and periods of leave other than extraordinary leave count for increments in that time-scale.
    • If a Government Servant holds lien or a suspended lien against a post, the service in another post, whether in a substantive or officiating capacity, service on deputation counts for increment in that
    • If a Government Servant officiating in a post or holding a temporary post in a time-scale is appointed to officiate in another post which does not carry pay less than the pay of his original post, his service in the higher post shall count for increments in the lower This also covers the case of a Government Servant who might not actually have been officiating in the lower post at the time of his appointment to the higher post.
    • Foreign Service counts for increments in the time-scale of the post in Government service on which the Government Servant holds a lien or a suspended
    • Following are the impor tant decisions having a bearing on the calculation of increments: –
  • The joining time counts for increment in the same
  • The period of training will count towards increment in the time-scale of the


11.2                        Increment During the Year of Retirement

Increment during the year of retirement has been allowed to be included in the emoluments reckonable for pension if the Civil Servant retired during the period 1st June to 30th November. This increment is allowed only when all the conditions for the drawl of increment including minimum qualifying service of 6(six) months in the relevant pay scale are fulfilled.


11.3                        Annual Increment as Personal Pay on Reaching Maximum of Pay Scale

All those Government Servant who exhausted the relevant pay scale (reached the maximum of their PS) are entitled to draw annual increment, as Personal Pay, subject to having six months service in respective PS, from 1st December 2005.The amount of personal pay on this account will not be reduced but treated as part of Pay Scale for the purpose of fixation of pay, pension etc.The rate of such increments over and above the maximum of basic pay will also be revised on revision of pay scales.

(FD OM # F.1(6)/Imp/2005 , dated 13th October 2006)


11.4                        Fixation and Presumptive Fixation on Promotion

  • In cases where an employee, before reaching the maximum of a basic scale of pay, is appointed to another post on a higher basic scale of pay between 2nd June and 30th November of a calendar year may, at this option, get his pay in the higher scale re-fixed from 1st December of that year of promotion with reference to his presumptive pay on that date, in the pre-promotion

[Ministry of finance O.M. No.F.3(2)Gaz-Imp-1/75, dated 14.10.1975]

  • The above benefit of re-fixation of pay is also admissible when a Government Servant has already reached the maximum of his pay scale and increment is to be allowed as personal pay in terms of Finance Division OM # F-1(6) Imp/2005, dated 13 October,

[Finance Division O.M. No.F.3(1)R-2/2006-01, dated 23.01.2007]

(a)        Occasions on which Fixation of Pay is made with One Premature Increment after Allowing Next above Stage In the following cases, pay of a Government Servant is fixed at next above stage + one pre-mature increment, but not beyond the maximum of scale. If his pay in the old scale is less than the minimum of his new scale, the pay will be fixed at a stage which is not lower than the minimum of the new scale, and also gives a benefit of more than one increment in the new pay scale.A simpler method would be to add, one increment of the higher new scale to the Government Servant’s pay in the old scale and fix the pay in the new scale at a stage above the total so arrived at. However, where benefit of next stage and premature increment is admissible in the same pay scale, the pay is fixed by granting two increments.

  • Promotion from lower to higher post in the higher pay
  • Promotion to higher post in the same pay scale to which a Government Servant has already reached by way of move-over.
  • Award of Selection Grade to the same pay scale to which the Government Servant has already moved-
  • Appointment to higher post/pay scale, where previous pay is (pension able ser vice)
  • Appointment on acting charge basis to higher post in the higher pay Only next stage in case of Punjab Government.

Period of acting charge appointment does not count for earning of annual increment until completion of the prescribed length of service. However, the Government Servant may opt for re-fixation of pay on 1st December each year with reference to his presumptive pay on that date in the pre-appointment scale.  In Punjab Government correspondence stage, if there is no equal stage then next stage.


(b)        Occasions on which Pay is fixed only on the N ext Stage

  • Move-over to the next higher pay
  • *Up-gradation of post along with its
  • Promotion in the same pay scale which a Government Servant is already holding by way of selection
  • Promotion to higher post where the Government Servant is already drawing pay in the pay scale higher than the pay scale of the post to which he is promoted (e.g. moved-over pay scale followed by Selection Grade).

*corresponding stage or next stage if there is no equal stage in the higher pay scale


11.1                        Combination of Appointment

  • The combination of appointments in terms of R.49 should be made as a temporary measure and should not ordinarily be made for a period of more than 6 months and additional remuneration as special allowance should not exceed an amount equal to 20% or Rs.6000 whichever is less. In case of additional charge of lower post, the remuneration will not exceed @10% or Rs.3000 whichever is less. When an officer is appointed to hold additional charge of an equivalent post, it will not be necessary to obtain the approval of the Central Selection Board.The Ministry / Department concerned may make such an appointment in consultation with the FD which comes under preview of Selection Board. But when an officer is appointed to hold current charge of a higher post for a period exceeding two months, the approval of Selection Board is necessary. (FD O.M No.26(13)/63-AI,dat ed 2nd July,1964)


  • Some important instructions are as under:-
  • The work of the vacant post, as far as possible, be distributed among more than one Government Servants of the same status and designation available in the Ministries/Division/Departments.
  • Where the distribution of the work among more than one Government Servant is not feasible, the charge of the vacant post may be entrusted, in its entirety, to another Government This arrangement should not be made for a period less than one month and should not exceed three months and it should be allowed with specific approval of the Secretaries / Additional Secretaries / Heads of Attached Departments

/ Heads of Department not below BPS-21. However, it may be extended by another three months with the approval of next higher authority.

  • Immediately on the expiry of six months of the full additional charge of the particular vacant post, the post shall be treated as having been abolished and its duties automatically becoming part of the normal duties of the other existing posts of he same categor y in the Divisions / Depar tments


11.2                        Current Charge / Pay of Higher Post

  • In current charge appointment cases where a vacancy in a higher post occurs and it is considered impossible for good reasons to make arrangements for day to day work of that post to be carried on otherwise, the current charge of the duties of that post may be given temporarily, with the approval of the authority competent to make appointments to the said post, to the senior most officer in the cadre present at the place or in the organization where the vacancy may have occurred if he is otherwise fit and eligible for promotion.
    • In Province Punjab instead of 20% pay on holding current charge appointment the temporary fixation of pay to the pay scale of higher post is granted and pay of the employee is fixed just like promotion case by allowing one pre-mature increment over and above the next stage as laid down in the S&GAD letter SOR-I (S&GAD) 16-32/94. The period of current charge should not be more than one year and posting of a regular officer should be made within one year.

    (a)        Appointment on Acting Charge Basis

    In accordance with Civil Servants (Appointment, Promotion and Transfer) Rules a Civil Servant can not be promoted on regular basis to posts carrying BS.18 to BS.21 before completion of prescribed length of service in the lower Basic Scale(s) as per following detail:

    Sr.No   Description                  Prescribed Length of Service


    Posts in BPS-18

    5 Years of Service in BS-17


    Posts in BPS-19

    12 Years of Service in BS-17 and above


    Posts in BPS-20

    17 Years of Service in BS-17 and above


    Posts in BPS-21

    22 Years of Service in BS-17 and above


(promotions in BPS-22 from BPS-21 are made without any restriction of length of service when promotion is required to be made against a vacancy for which all other conditions are fulfilled except length of service, the appointment on acting charge basis would be allowed, instead of regular promotion, till the time the incumbent complete the requisite length of service period subject to following conditions:


  • The Civil Servant will assume full duties and responsibilities of the post and exercise all statutory administrative and financial powers vested in the regular incumbent of the
  • The pay of the Civil Servant in higher Pay Scale would be fixed just like regular The service rendered on Acting Charge basis in the scale applicable to the post shall not count for purposes of drawl of increment. It will, however, count towards increments in the scale of pay held immediately before appointment on Acting Charge basis therefore, the Acting Charge appointment holder get his pay re-fixed on presumptive basis, as on 1st December.
  • In the event of regularization of promotion, after completion of the prescribed length of service, no further benefit in pay fixation is
  • The case for appointment on acting charge appointment would be processed/done and recommended/approved in the same manner by the DPC/SB as in case of regular


11.1                        Pay Fixation on Imposition of Penalties

  • The future occurrence of the increment(s) can be stopped in accordance with E&D Rules. For example if a penalty of stoppage of 2 increments was imposed on 15th September, 2005 the employee would not earn increment falling on 1st December, 2005, 1st December, On 1st December, 2007 the employee would earn one increment plus restoration of above two with held increments. In case demotion, the pay of the employee can not be fixed more than the maximum of the lower pay scale and personal pay is also not permissible in such case of reversion due to disciplinary measures.
  • The major penalties of reduction to a lower rank/post or time scale or to lower stage in the grade can also not be imposed permanently under FR-29. Such punishments should, therefore, be for a specific

(Auditor General’s office letter No.582-NGE-I/91-73, dated


11.2                        Pay Fixation and Pay Verification by Accounts Offices

  • Pay of the employee (non-gazetted) on appointment, promotion, revision of scales and earning of annual increment is done by the office concerned and pay verification, on revision of scales only, is carried out by the concerned Accounts Office (AG/DAO).
  • Service verification of the employees is required on annual basis by recording following certificate in the service book:

“Service verified up to…………… (date) from (the record from which the verification is made) Note:The verification of service referred to above should be in respect of all service qualifying for pension

(a)                                 Verification of 25 years Qualifying Service

Government Servants can be retired on completion of 25 years qualifying service. It is accordingly necessary to ensure that when the career of a Government Servant is reviewed he should have actually, completed 25 year qualifying service.The prescribed proforma should be filled, in each case relating to a Government Servant and should be sent to the Audit Officer concerned so that Part-II of the proforma is filled by the Audit Officer and transmitted back to duly verified, to the administrative authority concerned.This exercise should be undertaken well in advance of the date on which the Government Servant would complete 25 years qualifying service, so that the formal certificate of the Audit Office is available to the competent authority in time, if it decides to retire the Government Servant.The orders of the competent authority regarding the retirement of a Government Servant should be passed only after the receipt of the formal certificate from the Audit Officer concerned as in Part-II of the proforma.


(b)                                 FORM OF CALCULATION OF 25 YEARS QUALIFYIN G SERVICE Part-I

(To be completed by the office/department in which the Government Servant is serving)

  1. Name of Government
  2. Father’s
  3. Nationality
  4. Post
  5. Date of
  6. Date of commencement of
  7. Date of completion of 25 years qualifying
  8. Details of calculation of 25 years qualifying service:-


  1. Length of service, including interruption, etc (No.7-8)
  2. Add:
  3. Military service, if any, which has been allowed to count as qualifying for
  4. Any other addition to qualifying


  1. Total Length of Service (a) + (b).
  2. Deduct:–
  3. Extraordinary
  4. Suspension not treated as duty or
  • Periods of break in
  1. Service rendered before break if break not
  2. Service forfeited by
  3. Unauthorized absence Total (i) to (vi) =
  4. Net qualifying



Head of Office / Department PART-II




Calculations contained in Par t-I have been checked. Length of qualifying ser vice accepted in Audit.


Reasons for difference, in any, between this and the length of ser vice worked out by the Department.



Assistant Accountant General                             Accounts Officer

Tables of Pay Fixation are placed at ANNEX-VIII and a sample Last Pay Certificate is given at ANNEX-IX




Small Cities 30%             Big Cities 45%













































































































































































































































Integrated Allowance

**PM   Rs. 150

Leave Ruels and Leave Account


(Leave Rules 1980 (Federal), 1981 (Punjab) and 1979 (NWFP)

  • Casual Leave

Casual Leave is not treated as absence from duty and the pay of the Government Servant is not intermitted. The grant of casual leave is always subject to condition that it does not cause evasion of the rules regarding date of reckoning pay & allowances, charge of office, commencement and end of leave and return to duty.The maximum period of casual leave admissible during a calendar year is 20 days (25 days in case of Provincial & District Governments). Any balance of casual leave not availed of lapses with the end of year.The casual leave cannot be combined with any other type of leave or joining time.

13.2.          Leave Rules

  • These rules may be called the Revised Leave Rules, 1980 (Punjab Leave Rules 1981, NWFP, Leave Rules-1979)
  • When Leave Earned:All service rendered by a Civil Servant qualifies him to earn leave in accordance with these rules, but shall not be earned during the period of leave (except during L and Quarantine Leave).
  • Earning and accumulation Leave:A Civil Servant shall earn leave only on full pay which shall be calculated at the rate of four days for every calendar month of the period of duty rendered and credited to the leave account as “Leave on Full Pay”. Duty period of fifteen days or less in a calendar month being ignored and those of more than fifteen days being treated as  a  full calendar  month for  the
  • Civil Servants in Vacation Department:
    • When he avails himself of full vacation in a calendar year at the rate of one day for every calendar month of duty during any year he is prevented from availing himself of the full vacation———-as for a Civil Servant in a non-vacation

department for that year, and he avails himself of only a part of the vacation as in (a) above plus such proportion of thirty days as the number of days vacation not taken bears to the full vacation.



A Civil Servant in Vacation Department did not avail half of vacation during a calendar year he earned 30 days LFP during that year as per following detail:

Leave earned (one for each calendar month)                           = 12 Leave earned on account of un-availed vacation (48-12)x1/2                                                               = 18

Total LFP earned                              =30 days


  • Leave to be Applied, , in  terms of days: Leave shall be applied for, expressed, and sanctioned, in terms of days.
  • Reasons need not be Specified, etc: It shall not be necessary

to specify the reasons for which leave has been applied so long as that leave is due and admissible to a Civil Servant. Leave applied for on medical certificate shall not be refused; provided that the authority competent to sanction leave may, at its discretion, secure a second medical opinion by requesting the Civil Surgeon / Medical Board to have the applicant medical examined.

  • Leave whe n starts and e nds: Leave may commence from the day following that on which a Civil Servant hands over the charge of his post and may end on the day preceding that on which resumes duty.The weekly or gazetted holidays which fall in immediate before the commencement and after the leave period are “prefixed” and “suffixed” on request of the applicant and are not counted in the period of leave taken.
  • Recall from Leave, etc: If a Civil Servant is recalled to duty compulsorily with the personal approval of the head of his office from leave of any kind that he is spending away from his headquarters, he may be granted a single return fare plus daily allowance as admissible on tour from the station where he is spending his leave to the place where he is required to report for duty. In case the Civil Servant is recalled to duty at headquarter and his remaining leave is cancelled, the fare then admissible shall be for one way journey If the return from leave is optional, the Civil Servant is entitle to no concession.
  • Overstayal after Sanctioned Leave etc: Unless the leave of a Civil Servant is extended by the head

of his office, a Civil Servant who remains absent after the end of his leave shall not be entitled to any remuneration for the period of such absence, and without prejudice to any disciplinary action that may be taken against him, double the period of such absence, shall be debited, against his leave account such debits shall, if there is insufficient credit in the leave account, be adjusted against future earning.

  • Any type of Leave may be Applied: A Civil Servant may apply for the type of leave which is due and admissible to him and it shall not be refused on the ground that another type of leave should be taken in the particular circumstances, for example, a Civil Servant may apply for extraordinary leave for leave on half pay even if leave on full pay is otherwise due and admissible to him, or he may proceed on extraordinary leave followed by leave on half pay and full pay rather than that on full pay, half pay, and without
  • Combination of Different Types of Leave, etc: One type of leave may be combined with joining time or with any other type of leave otherwise admissible to the Civil Servant; provided that leave preparatory to retirement shall not be combined with any other kind of
  • Civil Servant on Leave not to Join Duty without Permission before its expiry: Unless he is permitted to do so by the authority which sanctioned his leave, a Civil Servant may not return to duty before the expiry of the period of leave granted to
  • Leave Due may be Granted on Abolition of Post etc: When a post is abolished, leave due to the Civil Servant, whose services are terminated in consequence thereof, shall be granted without regard to the availability of a post for the period of The grant of leave in such cases shall so long as he does not attain the age of superannuation, be deemed automatically to have also extended the duration of the post and the tenure of its incumbent.
  • Pay during Leave: A Civil Servant shall be entitled to the leave pay at revised rate of pay if a general revision in pay of Civil Servant takes place or an annual increment occurs during the period of leave of the Civil
  • Relaxation of Rules:The Government may in a case of hardship, relax all or any of the provisions of these Rules, provided that such relaxation shall not be less favourable to any benefit available to a Civil Servant under these

Table-Various Kind of Leaves




Leave on Full Pay

120 days at a time

120 on domestic affairs

+180 with medical certificate

+365 on medical certificate (once in entire service)

Leave on Half Pay

No limit so long it is available

One LFP will be debited for 2 days LHP Extraordinary Leave (EOL)

–   Up to 2 years when service is less than 10 years

–  Up to 5 years when service is 10 years or more

o Extra ordinary leave is granted without pay & Allowances

o  No effect on seniority

o  Such period is taken as non-qualifying service period for pension and increment etc.

oAfter availing EOL, this leave can not be converted into any other kind of leave (LFP or LHP etc)

Recreation Leave

15 days once a calendar year

Leave account is debited by 10 days and conveyance allowance is also deducted for 10 days

Leave not due

–  90 days -up to 5 years service

–  365 days when service is more than 5 years

o  Off set against the leave to be earned in future

o  365 days in entire service

o  May be converted into half pay

Special leave

130 days to female Civil Servant on death of her husband

Out side leave account

Maternit y leave

-Up to 90 days

Any date of confinement (Day must include in 90 days)

Out side leave account up to 3 times this limit is not applicable in Vacation Department

Disability leave

Up to 720 day to the Civil Servant who injured in performance of official duties

o  Out side leave account

o  First 180 day on full pay and Remaining on Half pay

Leave Ex – Pakistan

Extra title when leave is availed in a foreign country

The conditions of the kind of leave e.g. LFP, LHP or

EOL would apply

LPR (Leave

Pre par ator y to Retirement)

–  365 days

–  No limit for bs-21 & 22 officers in Federal Government

25 year service or 59 years age

Quarantine leave

–   Nature of extra CL

–   21 days to 30 days

–  Leave is earned during this kind of leave

o  In consequence of infectious disease

o  Forced leave

Study leave

–   Up to two years* in entire service

–      A period of 12 months of study leave at one time be regarded a suitable maximum in entire service

–  Within or outside Pakistan

–  Should not ordinarily be granted if service is less than 5 years

–  A study allowance shall be granted

–   Ordinarily Civil Servant shall bear the expenses of traveling & fees etc

o  On half pay**

o  Service counts for pension & promotion

o  On applying retirement without returning, the study leave will be debited to leave account. If there is no balance, period would be treated as EOL

*The period of study leave may be  extended to four  years on the  merit  of each case  for  obtaining  Doctorate in terms of FD (Govt. of Punjab) Notification #  FDSR-II-2-124/06 dated 1st March, 2007.

**Full pay on study leave has been allowed to the Government Servant, who is admitted in the Ph.D course vide Govt. of Punjab No.FD SR-II-2-42/88 dated 10th September, 2007.

13.2          Leave Preparatory to Retirement (LPR) and Encashment of LPR Leave Preparatory to Retirement

  • The maximum period upto which Civil Servant may be granted leave preparatory to retirement shall be upto 365
  • It may taken on completion of 25 years of qualifying service and subject to availability, either on full pay, or partly on full pay and partly on half pay, or entirely on half pay, at the discretion of the Civil
  • This officer of BPS-21 or BPS-22 who, on or after 02.1991, opts to retire voluntarily after he has completed 25 years of service qualifying for pension may be granted LPR equal to the entire LFP at his credit or till the date of superannuation. Such LPR shall not be converted into leave on half pay. Encashment of Leave Preparatory to Retirement
  • If in case of retirement on superannuation or voluntary retirement on completion of 25 years qualifying service (30 years in case of Federal Government) a Civil Servant cannot, for reasons of public service, be granted leave preparatory to retirement duly applied for in sufficient time, he will in lieu thereof be Lump-sum leave pay for the leave refused to him subject to a maximum of the hundred and eighty days leave on full pay.
  • Such leave can be refused partly and sanctioned partly but the each compensation shall be admissible for the actual period of such leave so refused not exceeding one hundred and eighty
  • The payment or leave pay in lieu of such refused leave may be made to the Civil Servant either in lump-sum at the time of retirement or may, at his option, be drawn by him month-wise for the period of leave so
  • For the purpose of lump-sum payment in lieu of such leave, pay, basic pay and all other emoluments termed as pay and “Senior Post Allowance” will be included in “Leave Pay” so
  • In case of Civil Servant on leave preparatory to retirement dies before completing one hundred and eighty days of such leave, his family shall be entitled to lump-sum payment equal to the period falling short of one hundred and eighty
  • A Civil Servant may on superannuation or 30 years (25years in case of Federal ) qualifying service, be allowed to encash his leave preparatory to retirement if he undertakes in writing to perform duty in lieu of the whole period of three hundred and sixty-five days or lesser period, after 30 and 25 years so that total service including un availed LPR is 31 and 26 years respectively, which is due and admissible.
  • Encashment of P.R upto 180 days will be admissible to a Civil Servant who renders 31 years (26 in case of Punjab Govt.) or more qualifying service and who seeks voluntary retirement on three month’s notice in treating the last year of his service (including the notice period) as duty performed during L.P.R.

A Civil Servant who does not exercise the option within the specified period shall be deemed to have opted for encashment of L.P.R.



  • If any other kind of leave including E.O.L. is taken during the last 12 months by a retiring Government Servant, who opts for encashment of P.R. the period of such leave will be reduced from 180 days or lesser period for which the encashment is allowed. If at any time during such period leave is granted on account of ill health supported by medical certificate or performance of Hajj, the amount of cash compensation on account of leave pay shall be reduced by an amount equal to leave pay for half the period of leave. For illustration, if an employee avail (40) days leave on medical grounds or performance of Hajj, encashment of LPR would be reduced by 20 days.
  • The Civil Servant shall submit the option to the authority competent to sanction leave preparatory to retirement, who shall accept the option and issue formal sanction for the payment of cash
  • Formula to calculate the encashment of LPR

*180 x 12 x Last pay drawn         /          365

  • Or lesser number of days as admissible under the

[Auditor General of Pakistan letter #.204 /Reg.I/13/C/85/kW , dated 25th May 1999]

Exercise (Encashment Of LPR)



Date of retirement……………             06-01-2008 BPS- 01-07-2007……………….         20,060 (Pay) ” 1-12-2007     ……..                           20,835 (Pay)

Availed 36 Days leave on MC             23/11/ 2007 to 28/12/2007



=150 days


Leave  at credit is for 305 days

, t h e r e f or e , e ncashm e n t w o uld b e reduced by 30 (60/2) days. Payment for 18  da ys w o uld fu r t h e r    b e r e duc e d o n account of leave for 36 days on medical grounds


Leave at credit             305 days


On Lump sum Basis




x 12 x 20835






On Month to Month Basis






Calculation Of period

























































*Encashment reduced due to medical leave

13.3          Encashment of Leave in Case of In-Service Death

  • In case a Civil Servant dies while in service or is declared permanently incapacitated for further service by a Medical Board, while in service, lump-sum payment equal to full pay upto one hundred and eighty days out of the leave at his credit shall be made to his family or to the Civil Servant as the case may If credit is less than 180 days the payment would be made upto the leave credit subject to maximum for 180 days only.
  • In addition to above in Province Punjab, pay of four (4) months would be paid to the family of the deceased Government Servant is paid vide #FD SR-1-3-2/99 dated 1st July,

13.4          Deduction of Conveyance during Leave

No conveyance allowance is allowed to the employees, who are entitled to draw the same due to their posting in big cities, while on leave of any kind, except casual leave.The conveyance allowance for 15 days. Recreation Leave is deducted for 10 days as debit of this kind of leave (15 days) is only for 10 days.

13.5          Maintenance of Leave Account

The leave is earned for 4 days for a calendar month, therefore, individual calendar month should be counted to calculate the leave earned in accordance with Revised Leave Rules instead of old method. For illustration leave for the duty period 20th October to 15th December, 2007 works out to 4 days only days because duty period in both the incomplete calendar months of October and December is less than 16 days, whereas in accordance with old method applicable prior to Revise Leave Rules the leave earned will be 8 days i.e. incorrect.A leave account, in the prescribed format, is annexed.


A sample Leave Account is given at ANNEX-X

Procedure Regarding Operation of Vehicles


Maintenance of Record

The following registers have to be maintained for each official vehicle namely:


Vehicle Log Book:

A bound register in the following prescribed form shall be maintained as the vehicle Log Book by the Officer-in-Charge of the official vehicle which shall form a permanent historical record of the vehicle including all brief description accidents etc. during its life which shall be entered therein.

14.1            Log Book Annexure-B


Vehicle No.

Vehicle Log Book                    Department of ……………………….


PART – I Specification (Page)

  1. Engine
  2. Chassis
  • Year of Manufacture Type of Body.
  1. Seating Capacity
  2. Number of
  3. Horse Power
  4. Petrol Tank Capacity (Main / Reserve) Tyres


Front                                  Pressure


Signature of officer who certified correctness of the above entries

PART- II —Transfers (2 pages)

Date of Transfer  Signature of officer  Signature of

and the name of Deptt. by which transferred

Officer and the Name of Depptt. by whom received



1                             2



PAR III — Summ ary o f Re pairs Exe cute d and Purchase s made (20 pages)

1.Date in Workshop out
2.Particulars of Repairs, executed, purchases made 
3. Cost  of repairs
4. Contingent vouchers number 
5. Signature of Officer-in-Charge Staff Car




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