( ృృ8 ) [PART I. o separate pension or gratuity. Pension or gratuity is in any case admissible only for the new service combined with the old, the whole being counted as one service. Provided, however, that if a gratuity received for the earlier service has not been refunded, gratuity or pension (as the case may be) may be allowed for the subsequent service on condition that the anount of such gratuity, or the present value of such pension calculated according to Table A in Appendix E, plus the amount of the previous gratuity, shall not exceed the amount of gratuity, or the present value of the peusion calculated according to Table A in Appendix E, that would have been admissible had the gratuity received for the earlier service been refunded. If the amount of such gratuity, or the present value of such pension, plus the amount of the previous gratuity, exceeds the amount of gratuity, or the prescut value of the pension that would have been admissible if the gratuity received for the earlier service had been refunded, the excess must be disallowed. foram p/cs to the Proviso — o 1. A. B. after a service of 8 years, received a gratuity of Rs. 4,800. A. IB. was re-employed, but did not refund the gratuity. After serving for 5 years, A. B. becomes eligible for an invalid gratuity of l{s. 3,000. 1s A. B. hud refunded the gratuity for the enrlier service, he would have been entitled to n gratuity of Rs. 7,200. As the gratuity adulissible for the new service, plus the gratuity received for the earlier servic", exceeds the gratuity which would have been ,, , ,, ...", he to A, B. is the grat', it y for the earlier service had been refunded, A. B. is entitled to receive a gratuity of Rs 3 00' minus Rs. 60), which is the excess. 2. C. obtained a gratuity of its 1,000 after a service of 8 years. C.D. was re-employed, but did not refund the gratuity. After serving for 16 years, C. D., as the age of 48 years, becomes engible for an invalid pension of Rs. 150 a month. If C. I) had resunded the gratuity for the earlier service, he would have been entitled to a pension of 18s. 150 a month. The present value of the pension of lès. 150 (Rs. 18,971-1 1-0), plus the gratuity received for the earlier service, is equo ! to, I's 22,971-11-0, and as this is in excess dis the present value of the pension by Rs. 1, 100, the excess should be disallow ed. C. D. will therefore be entitled to a pension of which the present vulue is Rs. 14,971-14-0, or a pension of Rs. 118-5-ll a month.
- F. F. is removed after a service of 10 years with a gratuity of Rs. 3,000. E. F. was re-employed but did not resund the gratuity. After serving for 20 years, E. F., at the age of 56 years, becomes eligible for a superannuation pension of Rs. 150 a month. If E. F. had refunded the gratuity for the earlier service, he would have been ent 1 tied to a su perannitation pension of ..'s. 225 a month The present values of the pension of los. l 5) and lès. 225 are respectively Rs. 16,092-3-0 and Rs. 24, 138-1-6. The present value of the pension of Rs. 15), Plus the amount of the gratuity received for the earlier service, does not exceed the present value of the pension that would have been admissible if the gratuity for the earlier service had been refunded. To F. is therefore entitled to the pension of lès. 150 a mouth.
(`IVI I, ], EAVIE C()I) E. SEction 4 (PAGl, l 18). o Insert the following as case (k). —
- y is Th o t W Ło Th to . M. r Тъ m R g
(k). When the leave allowances of an officer are said to be chargeable to several acconnts according to the “rule of proportions,” the meaning is that the charge should be debited to such several accounts in the proportions in which the aggregate salary drawn by the officer in the course of the three years immediately preceding the beginning of his leave, was charged to such several accounts. Ér 8кстом 36А. Substitute 4he following for this Section : Section 36.4.—The leave allowances of an officer who in the course of the three years imulcdiately preceding the beginning of his leave has served in anv appointment the pay or salary of which has been derived either wholly or in part otherwise than from Indian revenues shall be charged according to the “rule of proportions.” This rule docs not 3. [Government Gasette, 10th July 1877.]
