1991 92 PDF

[FOR OFFICIAL USE ONLY J
GOVERN�lENT OF ORISS�
COMPILATION OF IMPORTANT CIRCULARS

AND ORDERS ISSUED BY
FINANCE DEPARTMENT
DURING 1991-92
FINANCE DEPARTMENT
[ For Official Use OnlY l
GOVERN�IENT OF ORISSA
COMPILATION OF IMPORTANT C IRCULARS

AND ORDERS ISSUED B¥
. FINANCE DEPARTMENT
DURING 1991-92
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FINANCE DEPARTMENT
FOREWORD
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Instructions Orders and Clarifications issued by tho Finance Department from �time to time
relating to service conditrons, pay fixation, budgetary exercises and other allied manors are very
often required by different Departments for reference. As In the past years. it has been our
endeavour in the Finance Department to compile such Instructions in shape of a compendium eve·ry
year for use by different Depanmenta end Offices subordinate to them. Instructions issued during
the year 1991-92 have been incorporated i n this publication with a view to facilitating easy
reference by users.
It is hoped that, this compendium will be found useful by all concerned.
P. 1<. PATNAII<
Addltiona I Chief Secretary-cum
Secretary to Government
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CONTENTS
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Sl. G. 0. Nc oer Date P urport Pags

No.
...... (1) (2) (3) (4) (5)
MATTER RELATING '1"0 0. S. C.
23748/F 21 -6-1 991 Grant of ad.hoc Increme nt to employees 1

stagnating at the maximum of their scales
of pay-Issue of instructions thereon.
2 25523/F '
8- 7-1991 Revision oi rate of Special Construction 1
Allowance.
3 25771/F 10- 7-1991 Determination of the date of increment of a 2

Government servant who was held up at
the stage of crossing of Efficiency Bar in a
particular time-scale.
4 34444/F 10- 9-1991 Specialpay and deputation allowance to 3

Government employees-Fixation of rates.
5 35803/F 21- 9-1991 Benefit in the matter of fixation of pay i n the 3

case o f an officer joining his promotional
post later than the officer junior to him.
6 5862/F 11- 2-1992 to the non-gazetted Po licemen

Leave benefits 4
J Extension thereof to the Police personnel
holding posts equivalent to the rank of Sub
Inspectors of Police.
7 7049/F "18- 2-1992 Discontinuance of financial incentive to State 5

Government servants holding Green Cards.
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8 111 62/F 16- 3-1992 Financial incentive to State Government 5

servants for holding "Green Ca rds. "
9 11265/F 17- 3-1992 Stepping up of pay-of the Senior for second 6

·
time par with the junior.
a t
MATTER RELATING TO Q. T. A.
1 24481/F 29- 6-1991 Revision o f the limit on annual Travelling 6
Allowance of Block Development Officer.
<: :1 25935/F 11- 7-1991 Entitlements GovernrneQt

of a Servant for 7
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journey on Transfer.
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{1.) {2) (3 ) {4) (5}
3 46545/F 17-12-1991 Payment of cash e qui ev alent of leave salary 8

to Government servants in case of death i n
service, retirement on superannuation.
voluntary retirement, etc.,-Clarification
regarding.
4 3458/F 25- 1 -1992 Grant of Special Allowance to Government

servants deputed for traini ng programme&
C!arificiition regarding.
5 10001/F 9 -3-1992 .Grant of Motor Cycle Allowance to the

Assistant Sub-Inspector of Police.
MAT'Ii'ER RELATING TO 0. P.R.
1 23267 (45)F 13· 6-1991 Payment of Provisional Pension-Sanction of 10

temporary increase thereunder.
2 23454/F 19- 6-1991 Ca lcu.lation of Pension on last pay drawn 10

Clarification thereof.
3 24181/F 25- 6-1991 Temporary Increase in Pension 11
4 26472/F 20- 7-1991 Family Pei'ISiOI'I Scheme for State Government 19

employees who die before completion o f
·one year o f continuous service.
5 31740/F 22- 8-1991 J;lecovery of dues arising out of non 19

settlement of audit objections.
6 33993/F 7- 9-1991 Grant of ad hoc relief to Pensioners retiring 20

prior to 11-6-1974.
-<t 42523/F 16-11-1_991 Equa I distribution of the lapsed share of family .t: 20
pe-nsion among the supervising family
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members.
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8 43941/F ' 29-11-1991 Tempora ry Increase in Pen sion
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9 4429/F 1- 2- 1992 Submission of the LegaI heir certificate to the 31
Pa nsion Sanctioning Authority.
10 4434/F 1- 2-1992 Payment of P rovisiona l Pensions and Gratuity 31

to the retired Government servant against
whom departmental or judicial proceedings
are pending .
11 7891/F 24- 2-1992 Timely preparation and submission of Pensio n 32

papers.
12 11200/F 16- 3-1992 Payment of Temporary Increase- Clarification

(1) (2) (3 } (4) (6)
MATTER RELATING '1'0 ORISSA G. P. F. RULES
1 33987/F 07-09-1991 Rate of interest on thl) balance of Provident 33

Fund for the year 1991 -92.
2 36801 (240)/F 21-09-1991 Riling up nomination in respect o f G. P. F. 34
3 9372/F 6-03-1992 Cost of Provident Fund Pass Book and the 34

procedure for its realisation from the
subscribers of G. P. F.
4 10349 (226)/F 1'0-03-1992 Timely s ettle ment of G. P. F. Cases. 36
MATTER RELATING TO 0. R. S. P. RULES
1 23446/F 19-06-1991 Protection of ad hoc D. A./R. P. P. under 36

the 0. R. S. P. Rules, 198!)-Ciarification
regarding.
2 25276/F 05-07-1991 Orissa Revised Scales of Pay Rules, 1989 37
3 44003/F 29-11-1991 Exercise of ·Option under the 0. R. S . P. 38

(Amendment ) Rules, 1990- Clarification
regarding.
4 49/F 01-01·1992 Orissa Revised Sca les of Pay Rules, 1989 38
6 4014/F 29·01-1992 Change of option under Orissa Revised 39

Scales of Pay Rules -Clarification
regarding.
6 6437/F 07-02-1992 Stepping up of pay of senior Offlcers to that 40

of their juniors -Clarification thereof . .
7 7532/F 21-02-1992 Post omitted from the first schedule to the 41

0. R. S. P. Ru les� 1985.
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8 17381/F 15·04-1992 Revision of scale of pay under the 0. R. 42
S. P. Rules, 1989.
9 23209/F 21-05-1992 Revision of s ca les of pay unde r the Orissa 43

Revised Seales of Pay Rules, 1 989.
MATTER RELATING TO ADVANCE AND D. A. TO GOVERNMENT

SERVANT
1 24177/F 25-06-1991 Payment of Dearness Allowanee to State 46

Government Employees etc.
2 3122 1/F 30-09-1991 Admissibilityof Festiva I Advance t o Non· 49

Gazetted Government Employees
Raising of Pay limit.
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(1) (2) (3) (4) (5)
3 40029/F 29-10-1991 Rate of interest charageable per annum 49

on advances to Government servants for
purchaso of Motor Car, Motor Cycle,
Bi-cycle and House Building.
4 43937/F 29-11-199i Payment of Dearness Allowance to the 50

State Government employees.
5 4439/F 01-02-1992 Grant of Advance to Government servants 52

for purchase of Motor Conveyance.
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6 11255/F 17-02-1992 Grant of House Rent Allowance in favour 52

of Government Employees.
7 7404/F 20-02-1991 Guideline for maintainance of accounts 53

in respect of long term advances.
MATTER RELATING TO 0. G. F. R.
1 21321/F 29-05-1991 Amendment to Rule-199 of the 0. G. F. R., 64

Vol.-1.
2 22200/F 05-06-1991 Amendment to Rule-297 of the 0. G. F. R., 54

Vol.-1,
3 46984/F 19-12-1991 Amendment to Rule-272 (iv) of the 0. G. 55

F. R., Vol.-1.
MATTER RELATING '1'0 0. T. C.
1 17486/F 29-04-1991 Amendment of the subsidiary Rules framed 55

under the Treasury Rules (Orissa)
published in Part-11 of the Treasury Code,
Vol.-1.
2 20125 (230)/F 17-05-1991 Measures to improve financial adminis 56

tration-Proper maintenance of Cash
Book and Verification of cash.
3 33801 (235)/F 06-09-1991 Non-maintenance of Register of undi� 67

bursed pay and Allowances as required
under S. R. 235 of 0. T. C. Voi.-1-
Non-observance thereof.
4 33806 (235)/F 06-09-1991 Deposit of duplicate keys of Cash chest 58

in Treasury-Non-observance thereof.
5 39399 (235)/F 24-10-1991 Precautions to be observed for fetching 59

or carrying of Government money.
6 44036/F 30-11·1991 Manner of drawal of stipend for stipendiary 60

Engineers-Clarification.
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(1) (2) (3) (4) (5)
MATTER RELATING TO ORISSA COMMERCIAL TAX
1 8808/F 14-03-1991 Exemption from payment of Tax by the 61

automobile dealers in Oris s a under sub
section (1 ) of section 5 of the O rissa
Sales TaxAct, 1947.
2 11329/F 30-03-1991 Amendments to the notification of the 62

Government of Orissa in the Finance
Department No. 21387/F., dated ·th e 30th
June 1990.
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Government of Orissa i n the Finance
Department No. 20206/F., dated the
23rd April 1976.

Government of Orissa in the Finance
Dep artme nt No. 20206/F.. dated the
23rd April 1 !f76.
5 11338/F 30-03-1991 Sales of commodities in the series of salee 66

by succe s sive dealers shall be taxed at
t h e point of which the first of sales is
effected.
6 11341/F 30-03-1991 Amendment to the notif icatio n o f the 66

Government to Orissa in the Finance
Department No. 22005/F.. dated the
30th June 1990.
7 14891/F 06-04-1991 Exemption from payment of Tax by the 67

d�alers in course of inter-State trade or
co mmerce.
8 27331/F 26-07-1991 Exemption from payment of Tax on the sale 67

of Petrol. High Speed diesel, light' diesel
oil powerine, aviation spirit. lubricant
and liquid petroleum gas.
9 1 0854/Legis. 26-07-1991 Notification on Ori ssa Sales Tax (Amend 69

ment) Ordinance, 1991.
10 28813/1< 01 -08-1991 Date of effect of t h e Orissa Sales Tax 72

(Amendment) Ordinance, 1991 shall come
into force.
11 28816/F 01·08-1991 Date with effe ct from which every dealers 72

shall be li a ble to pay tax whose gross
turn over during the year ending on the
31st March 1992 exce eded the limit as
pres cribed in sub-section (7) of the sectio n
4 of the Orissa Sales Tax Act, 1947.
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(1) (2) (3) (4) (5)
:12. 30713/F 14·08-1991 RescisSion of the notification . oithe Govern '72

ment of Orissa in the . Finance Department
. No. 43637/F., dated the ·8th December 1966:
13 16004/L9gis. 15-1 0-1991 Notification on Orissa Sales Tax Act, 1991 '73
14 42713/F 1 8 - 1 1 -1991 Draft of certain rules further to amend the 17
Orissa Sales Tax Rules, 1947.
•5 ·1381 /Legis. 27-01 -1992 Notification on the Orissa Sales ·Tax (Second 81
Amendmeni) Act, 1991.
16 4324/F 31 -01-1 992 Amendment of the. notification of the 84

Government of Oris§a in the Finance
Department No. 20206/F., dated the
23rd . Apr il 1976.
· 17
· 4397/F 01 -02-1992 Corrigendum for the notification o f the 84
G overnment of Orissa i n F inance Depart
ment No. 27331/F., dated the 26th July
1 991.
MADER RELATI NG TO BUDGET
6568/Leg is. 08-05-1991 Notification .on the Orissa Contingency 85-

Fund (Amendment) Ordinance, 1991.
MISCELLANEOUS
1 16294/F 1 9-04-1991 Fixation of Monetar y limit for J<hadi 86

towels.
2 3097 (13)/F 14-05-1991 Allocation of ex!ra days for audit of accounts

relating to Test Relief /Crash and grain
for works programme.
3 D. 0. 16-05-1991 'In Corporation of full names in the Audit as-/'

3144 (13)/F Report.
4 20784/f; 23-05-1991 Misuse of Government vehicl es 88
5 20785 (230)/F 23-05-1991 Misuse of Government vehicles 89
6 21347/F 29·05-1991 Purcha se of Newspapers for officia I use
7 23724/F 21-06-1991 Amendment to the Ru.l<i,S Regulating Control ...,;' • 90

and use of Government vehicles.
8 26286/F 17-07-1991 P.aymeAt of .J.Jniform allowance in li eu of 93·

tiot weather liveries at the pre scribed •
rate.
9 30724/F 14-08-1991 Economy on use of Government vehicles / 94

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and oh"the consumption of P. 0. L. etc.
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(1) (2) (3) (4) (5}
10 30731/F 14-08-1991 Economy on use of Government vehicles used 95

by Ministers and on the consumption of
....
P. 0. L. etc.
11 31835/F 23-08-1991 Increase in monetary limit for purchase of 95
Bi-cycl<l for official use.
12 33809 (220)/F 06-09-1991 Supply of water proof coats to the eligible 96

Class IV employees.
13 33944/F 06-09-1991 Economy in use of Government vehicles .......- 96

and on the consumption of P. 0. L. etc.
14 33951/F 06-09-1991 Economy irn .use of Government vehicles and V"" 97

on the consump�ion of P. 0. L. etc.
15 6768 (13)/F 09-10-1991 Prescription of norms for 'l'ypists 97

in the District Audit Offices under Local
Fund Audit Organisation.
16 6771 (13)/F 09-10-1991 Maintenance of prescribed Registers in 98

the District Audit Offices.
17 6773 (13)/F 09-10-1991 Common mistakes noticed in the Audit 99

Reports.
18 41707 (40)/F 11-11-1991 Misuse of Government vehicles 100
19 7894 (13)/F 22-11-1991 Supply of copies of the Audit Reports to 100

the Accountant-General (Audit), Orissa.
20 7904 {13)/F 23·11·1991 Submission of copies of Audit Reports 101
21 8449/F Administrative responsibilities of the Auditors 104

and Supervisory staff of Local Fund
Organisation and drafting of Audit
Report.
22 8996/F 26-12-1991 Review of the draft audit reports of bigger 105
institutions.
23 38/F 06-01-1992 Instructions regarding issue of objection 106

statements and non-production of records
to audit.
24 494 {13)/F 22·01-1992 rim�ly · initiation of surcharge action 107
25 8170/F 26-02-1992 Economy in use

. of Government vehicles .._, 108
and on the consumption of P. 0. L. etc.
26 1520/F 29·02-1992 Fixation of headquarters of Auditors and, 109

Audit Superintendents of the respective
district headquarters.
No. 23748-C.S.-15/91 /·F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 21st June 1991
Subject- Grant of od hoc incr em ent to employees stagnating at the maximum of t he ir scales of pay
Issue o f instru·ctions thereon.
The undorsigned is directed to invite a ref�rence to Finance Department 0. M. No. 44241- F .•
dated the 4th December 1985 in which the employees of State Government borne in the scales of
pay with the maxima not exceeding Rs. 2,630 were allowed three stagnation increments.
2. Conscquont upon the decision contained in Para. 6 of the Finance Department Resolution
No. 37376-P.C.C.-23/89· F dated the 3rd Octob3r 1989. Government have decided t hat all the
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employees whoareinthe revised scales of pay 1989,thc maximum of wh ich do not exceed Rs. 5,700
and have stagnated or may hereafter stagnate a t the maximum of th€ir scales of pay for two years or
more. should be allowed three stagnation increments in the revised scale effective from 1st May 1989,
each increment being equ ivalent to the rate of incr emen t last drawn by them in their pay scales at
the interval of every two years after r eachi ng the maximum of the time-scale. Such increments should
be teated as personal pay. The first such increment will be admissible after two years of reaching the
maximum of the time-scale. To illustrate, if an employee reaches the maximum of his pay scale on
the 1st May,1990. h e would be allowed the first stagnati on· i ncrement on the 1st May,1992. the
second on 1st May, 1994 a nd the third on 1st May, 19 96.
3. The Government servr.nts who, eve n afttr coming into force of the revie sd scale from the 1st
May, 1989. have opted for the old scale of pay i.e. the pay scale intr odu c ed with effect from the 1st
January 1985, will continue to be govern&d by the earlier order i.e. Finan ce Department o. M.
No. 44241- F.. dated the 4th December 1985.
4. This order is deemed to have come in to force with effect from the 1st May 1989.
P. K. PATNAIK
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Principal Secretary to Government
No. 25523-C.S.-11-21 /91 - F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
Th� 8th Ju ly 1991
Subject- Re\lisio r. of rate of Special Construction Allowance
In Finance Department 0. M. No. 32581 - F., datetl t)'le 22nd August 1989, the rate of Special
Constrction Allowance admissible to the employ�es wo rking in Major Irrigation Power Projects of the
State Governmont has b&&n fixed at the rate of 17! per cent of basic pay subject t o maximum of Rs.400/·
per n. o ..,th in case of employees w0rking in Projects located in i dentified unhealthy localities and at
the rate of 10 per cent of basic pay su bject t6 maximum of Rs. 300 pe r month for employees
working in Projects located in identified unhealthylocalities in Municipai/N. A. C. ar eas including District!
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Subdivisional headquarters on the ground that the sct�eme for grant of compensatory (incentive) allo-
wance as per Finance Department 0. M. No. 56132-F., dated the 24th November 1987, was
operative in such areas.
2. In the mJantime, the schame for grant of Special Compensatory (ln�ntive) Allowance and
Local Allowance has been discontinued with effect from the 1st March 1990 as clarified in Finance
Department Memo. No . 6181, dated the 22nd February 1991. Consequent upon the discontinuance,
the abov3 provision has been reviewed and sfter careful considaration, the Government have bEIB.!l_
pleased to dec ide that grant of Special Construction Allowance shall be made at the rate of 15
per c erit of basic pay subj3ct to maximum of Rs. 350 per month In respect of employees working in
Maj. or Irrigation Power Projects located in identified unh9althy localities a nd at the ra te of 71),. per
cent of basic pay subject to; maximum of Rs. 250 per month in other areas including Districi and
Subdivisional headquarters and" stations within the jurisdiction of MunicipalitY/N. A. C. throughout the
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State.
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3. The work-charged temployees working in Major Irrigation Power Proiects located in identified
u:1healthy localities will also lle eligible to get the Special Construction Allowance at the above revised
rate.
4. These orders will be effective from the 1 st June 1991.
P. K. PATNAIK
No. 25771-C.S.-1-13/91-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 1Oth July 1991
Subject-DeterminatiOI) of the date of incr ement of a Government servant who w a s held up-'at the
stage of crossing of Efficiency Bar in a particular time-scale.
The undersigned is directed to say that in Finance Department 0. M. No. 35089-F., dated the
24th July 1979, it has been laid down that thero should be specific indication in the order of withhold
i ncy Ber as to whether such order would hava tho cumulative effect or without cumulative
; ng of Effice
effect. It is further stated that in the absonce of specific indication, it would be presumed that the
withholding of Efficiency Ba r would have cumulative effect. This point has been ch allenged in various
quarters as the Government servant is to suffer due to laps9s on the part of competent authority due to
passing of inco mplete order .
After careful consideration, Government have been pleased to decide that when there is no,sp&cific
orda r to this effect, it should be presumed that the postp one me nt would have no cumulative effect.
Representations pending on the date of issue of this order will be disposed of in accordan� with
the above decision.
P. K. PATNAIK

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No. 34444-C.S.-1-19/91-F.
FINANCE G.EPAR-TM.ENT
OFFICE MEMORAIIIDUM
The 1Oth September 1991
Subject-Special pay and deputation allowance to Government employees-Fixation of rates.
Consgquent upon revision of Pay Sc3les with 3ffect from the 1st January 1985 th� rates of special
pay admissible t o th9 State Government em;>loy3es were laid down in Financa Departm�nt Office
Memorandum No. 46973-F., dated th3 28th Dec3mb�r. 1985. Subs�quently, the scales of the State
Governm9nt em)loyees having been furth3r revised with 'lff9ct from thg 1st May, 1 989. it has been
decided by Government that the pay scale of Rs. 3,050-4,250 appearing in the above cited 0. M.
dated the 28th December 1 985, may be read as Rs. 4,500-5,700 in rospect of the Revtsed
Scales of Pay, 1989.
Other conditions laid down in Finance Department D. M. No. 46973-F., dated the 28th December
1985 will remain unaltered.
S.K.RATH
Joint Secretary to Government
No. 35803-C.S.-1-16/91-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 21st September 1 991
Subject- Benefit in the matter of fixation of pay i n the caset of an offic�>r joining his promotional post
later than the officer junior to him.
At times a senior officer, on promotion is not in a position to join his promotional post, due to
administrative reasons: before his junior joins such a promotional post. The administra�ive1�asons
may be associated with some definite time-bound work such as conduct of General Election, maintenance
of law and order situation for specific dl!ties. ex<:>cution of relief work. conducting of examination in
schools/ colleges and stock taking of stores/non-availability of detailed posting order/collection of
taxes as per t� fixed target in th3 last quarter of financial year, etc. As a result, the senior officer
sustains finacial loss tor no fault of his. This has created discontentment among the officers who are
so affected.
With a view to removing any anomaly in this rogard and any financial loss in consequence,
it has been decided by the Government that in every case where a senior oflicer, on promotion, joins
his new assignm3nt lat9r than the officer junior to him due to administrative reasons. the senior officer
shall be deemed to have joined the promotional post, for the purpose of fixation of his pay in relation
to that post. with effect from th3 date the officer junior to him assumes the charge of the promotional
post. In other words, the pay of the senior officer shall be fixed notionally under rule 80 o f the
Orissa Service Code allowing ben9fit in the promotional post with sffect from the.date
the junior joined the promotional post, in no case, however tho s9nior officer shall be entitled to· draw
the actual financial benefit on this account for any period prior to the date he actually assumes the
charge of the promotional post.
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The benefit of this order wilt be applicable subject t o the fott ow ing conditions, namely:-
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1. 'l'he senior officer must have joined in the promotional post within a period of three monthl
from the date of issue of the promotion order.
2. The delay in joining should not give· a feeling that transfer to an y other place or post il
being avoided on personal consideration but for administrative exigencies.
Necessary certificate to this effect indicating the definite time-bound work as referred in Para 1. ..
shall be recorded by the authority ·competent to fill up the post on promotion. Such cases wilt be dis·
po sed· of with the concurrence of Finance Department.
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This order will take effect from the date of its issue. Cases already disposed of shall not be re-opened.
Pending cases will be disposed of in accordance with this order.
P. K. PATNAIK
Principal Secretary t o G overnrltent
No. 5862-C.S.·ti-36/91-F . •
FINANCE DEPARTMENT
OFSICE MEMORANDUM
The 11th February 1992
Subject-Leave benefits to the non-gazetted Policemen-Extension thereof to the police personnel

holding posts equivalent to the rank of Sub-Inspectors of Police.
The question of extending the leave benefits as allowed to the non-gazetted Policemen in this
Department Resolution No. 6547-F., dated the 11th February 1980 for working throughout the ye�r
on Sundays and'public holidays and for putting extra ho.Jrs of duty during working cfays to the polfce
personnel holding posts 'equivalent t o the rank of Sub-Inspectors of P.olice consequent upon conferm�nt
of gazetted status o n them has been under cofnsideration of Governmen t.
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2. As the nature of duties performed by the Police personnel holding posts equivalent to the rank
of Sub-Inspectors of Police who have been declared speciallyga.zened remains unaltered after conferment
of gazetted status on them, the Governor has been pleased to decide that leave benefits as admiss!ble
to the non-gazetted Police personnel as per Finance Department Resolution referred to above, wil
also be admissible to the police personel holding posts equivalent to the rank of Sub-Inspectors ot
Police to the extent these were availablE> to ther:n, prior.to COJ;lferment of gazetted status on them.
3. Notification amending the Orissa Leave Rules will be issued separately.
P. K. PATNAtK
Principal Se&retary to Government

5
No. 7049---C.S.-1-9/92-F
FINANCE DEPARTMENT
I
OI"FICE MEMORANDUM
The · 1 8th February 1992
Subject:-Discontinuance of financial incentive to State Government servants holding Green Cards
The Gov�rnment servants in possession of .. Green Cards:· are entitled to incentive allowance.
equal to ·twice the amount of increment which is regulated in accordance with Finance Department
0. M. No. 22984-F., dated the 4th June 1 985.
In the maantime, the· Govarnment servants who are relatively more educated, have realised that
it is not easy to m3intain a large family. In other words, there has been favourable response to the
Smal( Family norm. Thsrefore, on review, Government have .been pleased to decide that the system
of allowing in·c �ntiv� allowanc� •eqJ
• ai to twics tna annual increribnts in case of a I I categories of Govern
f1lent servants, except Class- IV shallt>e discontinued hereafter. The Class- I\' employees will, however
continue to get the benefit as per provisions �ontained in Finance Department 0. M. No. 22984-F .•
dated the 4th �une 1985.
This order will be effective from th� date of issue. Past cases already decided will not. be re·
opened. A Government sevant who has undergone tubectomy/vasectomy operation prior to the date
of i.ssue of this order will ba eligible for incentive allowance as per above cited Office Memorandum
dated the 4th June 1985.
P. IK. PATNAIJ< •
No. 1 1 162-C.S.-1-9-92/F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
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The 16th Merch 1 992
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Subject:-Financial incentive to State Government servants for holding

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•·Green Cards"
.
Grant of financial incsntive to State Governm3nt servants in possession of "Green Cards" is
regulat� as per Finance Dapartmant 0. M. No. 22984, dated the 4th Juno 1985. In the m�antime,
the State Government have furth�r reviewed th9 position in tJ1is · regard and have been pleased to
decide a s follows:-
(a) The Government servants who are in possession of "Green Cards" with one child will,be
entitled to incentive allowance equal to twice· the amount of increment.
(b) The Government servants who are in possession of ..Green C!lrds" with two children will
be &Qtitled to incentive allowance equal to the amount of one increment.
(c) Class IV .Government servants who are in possession of "Green Gards" with one or two
chili:lrenwill be entitled to incentive allowance equal to twice the amountof increment.
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Finance Department 0. M. No. 22984-F., dated th e 4th June 1985 stands modified to the above
extent.
•
This order will take effect from the date of issue. Past cases already decided will not be r•
opened. A Government servant who has undergone tubectomyjv'asactomy operation prior to th·
date of issue of this order will be eligible for incentive allowance as per Finance Departmen t 0. M
No. 22984/-F., dated the 4th June 1985.
Finance Department 0. M. No. 7049-F., dated the 18th Febr uary '1 992 is hereby withdrawn
P. K. PATNAIK
No. 1 1 265-CS-1-1 5/92-F.

FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 17th March 1992
Subject -Stepping up of pay of the senior for second time at par with the junior.
A doubt has been raised as to the number of times the benefit of step-up can be allowe
with reference to pay of the so-called juniors in case the senior happens to draw less pay tha
his junior, again due to stepping up of pay of the fatter with reference to the pay of the persor
further junior to him.
The existing circular does not contain any such stipulation in this regard as a result of ..,)hit
the senior manages to get his pay stepped_ up with reference. to the pay of juniors times witho�
number. The. position has however. been reviewed and after careful consideration. Governor ha
been pleased to decide th at the pay of the senior may b e stepped up with reference to the pay c
the first junior and in case the pay of the first junior is stepped up with reference to his junic
the pay of the senior may be stepped up for the second time only with the concurrence c
Finance Department. He shaIf not be allowed further stepping up of pay in the grade.
0
For example, the pay of 'A' is first stepped up with reference to pay of his junior 'B'and at
later date, the pay of'B'is stepped with reference' to his junior'C'. In that. cese, the pay. of·
may be stepped up for second time at par with 'B' provided the conditions of F. D. Resolutiot
No, 191 68-F., dated the 3rd May 1985 are satisfied. Cases already disposed of shoul d n6't t
reopened. All pending cases will be decided in accord ance with the above said instructions.
P. K. PATNAIK
No. 24481 -T. A.-8/91-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 29th June 1991
Subject -Revision of the limit on Annual Travelling Allowance of Block D ev elopme nt Officers
•
• The limit on Annual Travelling Allowance of Class-11 Officers having jurisdiction withim on
district was fixed at Rs. 2,700·00 in Finance Department Resolution No. 49941 -F.. dated the 301
7
•
October 1976. The. question of enhancing the limit on Annual Travelling Allowance of Block
Development Officers. on account of their extensive tours in connection with various development
works of the Blocks, was under examination of Government.
2. After careful consideration. Governor has been pleased to decide that the maximum limit
on Annual Travelling Allowance of Block Devel opment Officers shall be fixed at Rs.4,300·0o (Rupee s
four thousand three hundred) only subject to condition that th e existing restrictions and guide
lines prescribed for incurring expenditure in this regard shall be followed meticulously.
3. This decision takes effect from 1st July 1 991 and the expenditure on Travelling Allowance
to be incurred by an Officer f or t he remainin g montt>s of the current financial year shalll be prcpor
tionate to the Annual Tra vell i ng Allowance limit so fixed.
P. K. PATNAIK
-T.A.- 5/91 - F.
No. 25935
FINANCE DEPARTMENT
OFRCE MEMORANDUM
The 11th July 1991
Subject -Entitlements of a Government servant for Journey on Tran sfer
The question of r ati ona lising the provisior.s relating to various entitlements of Government
servants for their journeys on transfer was under examination of Gove rnment Alter ca reful consni
.
deration. Government have been pleased to d�cide as follows :-
2. The existing provisions on g ran t of travelling allowance f or journeys on transfer by Rail/

steamer as laid down under Rule 85 (a) (I) & (ii) and Rule 92 (a) of Orissa Travelling A llowance
·Rules, shall be modified as follows : -
In addition to the fare for self and for members of the family actually accompanied
during the journey by Rail/Steamer in the entitled class. the Government servant
may draw one daily allowanca, as admissible. for self and one for each member of
family for every complete d day occupied in the journey from residence reckoned
from mid-night to mid-night. For the period less than twenty four hours<
- on any
day, daily allowance will be admis sible at graduated rate as applicable on tour.
The child who accompanies the Government servant and for whom half-fare
is paid, will be allowed daily a llowance at half of the rate for adult.
'
The existing distinction ift'this regard between Government servants of fourth grade and
Government servants of other grades. is removed.
3. The maximum quantity of personal effects that can be carr i€d at Government cost by a
Government servant on transfer as laid down in the table below Rule 85 (a) (iii) and also in Bul e 92
(c) of Orissa Travelling Allowance Rules shall, subject to other condition� provided in the said
rules, be modified as follows;-
Grades of Government servants Kilomgrams
First 6,000
Second 3,000
Third 1,500
Fourth -
.
1,000
8
The eXlstlng distinction b�twaan a Governm9nt servant possessing family and a Government
.
. servant not possessing family in ihe matter of transportation of personal effects on transfer, i,s removed.
4. The rates of allowanc� for transportation of conveyances by road either under their own
propulsion or otharwis9 as fixid in Finane� Departm9nt Offic� Memorandum No. 40644· F.,
dated the 29th August 1979 for Govarnm9nt s9rvants on transfer shall, subject to other conditions
provided in the said Office MemorandW'll, be modified as follows:-
Conveyance transported Rates of allowance
Own Motor Car Rs. 2·30 perK. M.
Own Motor Cycle/Scooter Rs. 1'15 perK. M.
Own Moped Re. 0·60 perK. M.

Own Bi-cycle Re. 0·35 per K. M.
5. These instructions shall apply to aII case� of transfer Journey performed on or a Iter the
date of issue of this Office Memorandum.
6. Necess ary amendments t o the relevant provisions of Orissa Travelling Allowance Rules shall be
made in due course.
P. K. PATNAIK
No. 46545-C.S.-11-78/91-F.
FINANCE DEPARTMENT
0 FFICE Ml:: MOkANDUI\•
The 17th December 1991
Subject :-Payment of cash equivalent of leave salary to Government servants in case of death
in service. retirement on superannuation, voluntary retirement etc.-Clarification
regarding.
The benefit of cash equivalent of unutilised leave salary is now admissible to a Government
servant in case o f death in service. retirement on superannuation, voluntary retirement. etc. subject
to conditions proscribed under the existing .instructions. A question has arisen as to whether such
cash equivalent of leave salary can be withheld by the competent authority in case of such a
G overnment servant for possible adjustment of Government dues against him.
2. 'fhe matter has been examined and after careful consideration, it fs hereby clarified that
tho authority coiJIPetent to grant leave may, in case of Government servant who ceases to be
in Government service by death/retirement or otherwise and for which tho benefit of cash payment
in lieu of unutilised leave is permissible, withhold whole or part of the cash equivalent of unutilised
leave salary if in the opinion of such authority there is a possibility o( soms money 'bscoming
recoverable from him/hsr on conclusion of the disciplinary/criminal proceedings against him/her or
on regularisation of the period of suspension during service. On conclusion of the proceedings or
the regularisation of tho period of suspension, such a Government servant will, however, become
oligible to th� amount so withheld after adjustment of Government dues. if any.
S.K. RATH
Joint Secretary to Goverenment

9
No. 3458-CS-11-16/92-F.
FINANCE DEPARTMENT
OFRCE MEMORANDUM
The 25th J-anuary 1992
Subject -Grant of Specia I />llowance to Governmen t servants deputed for training programmes
Clarification regarding.
In terms of Finance Department Office Memorandum No. 19230-F .• dated the 6th May 1988
Gov·•rnment servant� deputed for training either inside or outside ths State are entitled to Spec.ial
Allowance on the basis of daily all owa nce admissible on tour. Doubts have arisc n as to whtther
an officer undergoing training can be allowed to draw Travelling Allow<ncc and Daily Allowance
for the period of study _tour undertaken during the course of the training.
It is hereby clarified that an officer selected to undergo a course of training Is entitled to

Travelling Allowance admissible to his grade for the original journey to and tho last journey
from tho place of training and for hafts at such place as per Rule 132 of the Orissa Travelling
Aflowanc" Rules. Accordingly, for the hafts in the training institute he is entitled to Special
Allowance in accordance with Finance Department Office Mtmorandum, dated the 6th May, 1988,
When such a trainee undertakes study tour during the course of training, he/she will be entitled
to Travelling Allowance and Daily Allowance fer his/her journeys and haft in connection with Sludy '
tour as por the Orissa Travelling Allowance Rules referred to above. Such a train&e will, however
not be entitled to Special Allowance for the period spent on study tour. "
S. K. RATH
No. 10001 -T.A.-7/92-F.
FINANCE DEPARTMENT
OFRCE MEMORANDUM
Th9 9th March 1992
Subject-Grant of Motor-Cyclo Allowance to the Assistant Sub-Inspectors of Police
The question of allowing Motor-Cycle Allowance to some of the Assistant Sub-Inspectors of Police
was under examination of Government. After careful consideration, the GovernmEnt haii� been pleaSEd
to decide that the Assistant Sub-Inspectors of General line, who are attached to Police Stations/Out
posts and are required to perform following duties frequently within the headquarters, will be entitled
to Motor-Cycle Allowance at the r ate of Rs. 125·00 per month as admissible under Rule 34 of Orissa
Travailing Allowance Rufes:-
(i) Law and order d uties.

(ii) I nvestigation . of cases independently.
2. The number of such Assistant Sub-Inspectors of Police in respect of whom the above benefit
will be allowed, shall not exceed thirty per cent of their total strength in the General line. Grant of
Motor-Cycle Allowance will also be subject to condition that the competent authority she II issue specific
orders assigning the abovementioned duties to the concerned Assistant Sub- Inspector and such
Assistant Sub-Inspector shalf give a cenificate once in the beginning of each financial year to the
effect that the Motor-Cycle/Scooter is owned, maintainedJJnd l!tifised by him/her for official purpose
3. Thi§ order shall take effect from 1st April 1992.

P. K . PATNAIK
Principal-Secretary to Government
..
10
FINANCE DEPARTMENT
Memo. No. 23267(45)-Pen.-15/91-F.
The 13lh June 1991

To
All Departments of Government
Subject- Payment of provisional Pension-Sanction of temporary increase thereunder
Rule 154 of 0. P. Rules, 1977 read with Finance Department 0. M., dated the 1st Jar)uary 1986
relates to drawa I of provisional Pension in respect of cases where (i) Pension papers have been sent
to Audit Office and no intimation has been received from Audit one month before the retirement of the
employee about issue of P. P. 0. and G. P. 0. and (ii) where the processing of Pension papers
can not be completed in time before retirement. Povisionai . Pensionis also sanctioned under Rule 1 1
of the Orissa Pension Rules when Departmental/Judicial proceedingsare pending against such employees.
It has been brought to ·the notice of this Department that in some cases the Drawing and Disbursing
Officers are allowing temporary increase whereas in some cases, they are not allowing the same.
In this regard specific attention is invited to Finance Department 0. M. No. 1 408.3/F., dated the 23rd
March 197,7 where it has been provided for payment of temporary increase on provisional Pension.
It is therefore, once again impressed upon all concerned that temporary increase will be admissible on
provisional Pension. The concerned authority while sanctioning provisional Pension should quote
the reievant Rule, i.e., Rule 154or 1 1 ofthe 0. P. R.as the cases may be according to the circum
stances of the case. The Drawing and Disbursing Officers should also allow temporary increase on
provisional Pension irrespective of the fact whether the same is sanctioned under Rule 154 of 1 1 of
the Orissa Pension Rules except in cases where the pension sanctioing authority has given direction
not to allow temporary increase with a view to adjust Government dues if any. ·
,
P. K . PATNAIK
Principa!-Secretary to Government
No. 23454-Pen.-1 6/89-F.
FINANCE DEPARTMEN'l'
OFFICE MEMORANDUM
The 19th June 1>991
Subject-C3Iculation of Pension on last pay drawn-Clarification thereof

Under Finance Department 0. M. No. 968/S.. dated the 7th January 1 986, Pension will be
computed on the basis o f last pay drawn and special pay if any drawn during the last six months shall
be taken into account for such computation. A doubt has arisen as to what would be the 'last pat
of a Government servant for the purpose of pensionary benefit·. It is hereby clarified that the term
'Pay' for this purpose means, the pay as defined in Rule 73(1), of the Orissa Pension Rules, 1977
read with Rule 2(24) of 0. P. R., 1 977. In other words,tl1e'lastpay· referred to under Rule 33(a)(i)
of the Orissa Service Code should be interpreted as pay received just before· the date of retirement on
the basis of monthly time-scale of pay irrespective of the fact whether the employees has received the·
pay for a total period of 30 days before retirement or for a period of some days out of a month. The
Finance Department 0. M. No. 17034/F., ·dated the 22nd April 1989 is hereby cancelled.
'P. K . PATNAIK
..
11
No. 241 81-Pen.-31 -91 /F.
' FINANCE DEPARTMENT
RESOLUTION
The 25th J ur.e 1 991
Subject-Temporary increase in Pension .
In continuation of Finance Department Resolution No. 39079/F., dated the 20th November 1990
on the subject noted abovethe Governor is pleased to grant further one instalmt>nt of te,.;,porary increase
to the State Government Pensioners/Family Pensioners to compensate them for the rise in the cost
of Jiving beyond .average consumer price index at the following rates with effect from 1st January 1991 :-
'
Date Pension/Fa mily Rate of temporary

Pension per month increase per month
(1 ) (2} (3)
1St January 1991 (i) Up to Rs. 1 ,75 o·oo 5 1 per cent of Pension/Family
Pension.
(ii) From Rs. 1 ,751·00 but not 38 per cent of Pension/Fam•ly

exceeding Rs. 3 ,ooo·oo. Pension subject to minimum
of Rs. 893 .
(Iii) Exceeding Rs. 3,000·00 33 per cent of Pension/Family

Pension subject to a minimum
of Rs. 1,140
For the purpose. of the orders-

(i) Pension/Family Pension in the case of pre-1st January 1986. retires and where,family per.sio n
was due prior, to 1st Januray 1986, means the consolidated pension o1 - consolidated
family pension, as the case may be, i n terms of Finance Department Office Memora�dum No. 45 742/F.,
dated the 13th December 1988.
(ii) In the case ot pensioners who retire from service on or after 1st January 1986, or where family
pension is sanctioned for the first time on or after 1st January 1986. pension/family pension means
the basic pension/family pension, as the case may be, sanctioned on retirement/death.
2. Payment of temporary increase involving fraction of a rupee shall be rounded off to 1he next
higher rupee.
3. Other provisions governing grant of temporary increase to pensioners such as regulation of
temporary increase during employment/re-employment, regulation of temporary increase where more
than one pension is drawn will remain unchanged.
4. A ready reckoner showing the temporary increase payable from the 1st January 1 991 onwards
f n terms of this order is enclosed.
P. K . PA'I'NAIK
Principa !-Secretary to Government
,
12
• •
'!'ABLE OF TEMPORARY INCREASE IN PENSION/FAMILY PENSION WITH EFFECT

'
' FROM 1 ST JANUARY 1991

(300-345) (346-486) (487-627)
P/F P 300 346-347 348-349 350 487-488 489-490 491-492
Relief 153 177 178 179 249 250 251
.,
P/F P 301 351 -352 353-354 355-356 493-494 495-496 497-498
Relief 154 180 1 81 182 252 253 254
P/F P 302-303 357-358 359-360 361 -362 499-500 501 502-503
Relief 155 183 1 8"4 185 255 256 257
P/F P 304-305 363-364 365-366 367-368 504-505 · 506-5 07 508-509
Relief 156 186 1 87 .11!8 258 259 . 260
P/F P 306-307 369-370 371-372 373-374 510-511 512-513 514-515

Relief 157 189 190 191 261 262 263
P/F P 308-309 375-376 377-378 379-380 516-517 518-519 520-521
Relief 158 192 193 194 264 265 266
P/F P 310-311 381-382 383-384 385-386 522-523 524-525 526-527

Relief 159 195 196 197 267 268 269
P/F P 312-313 387-388 389-390 391 -392 ' 528-529 530-531 532-533
/
Relief 160 198 199 200 270 271 272
P/F P 314-315 393-394 395-396 397-398 534-535 536-537 538-539

Relief 161 201 202 203 273 274 275
P/F P 316-317 399-400 401 402-403 540-541 542-543 544·545

Relief 162
•
204 205 206 276 277 278
P/F P 318-319 . 404-405 406-407 408-409 546:547 548-549

.
550
Relief- 163 207 208 209 279 2!30 281
P/F P 320-321 41 0-41 1 412-413 414-415 551-552 553-554 555-556

Relief 164 210 211 212 282 283 284
P/F P 322-323 416-417 418-419 420-421 557-558 559-560 561 -562

Relief 165 213 214 215 285 286 287
P/F P 324-325 422-423 424-425 426-427 563-564 565-566 567-568

Relief 166 216 217 218 288 , 289 290
P/F P 326-327 428-429 430-431 432-433 569-570 571-572 573-574

Relief 167 219 220 221 291 292 293
e
·
P/F P 328-329 434-435 436-437 438-439 675-576 577-578' s7'=!586
Relief 168 222 223 224 294 295 296
P/P F 330-331 440-441 442-443 444-445 581-582 583-.584 5 8 5-586

Relief 169 225 226 227 297 298 299
PtPF . 33.2-333 446-447 448-449 450 587-588 589-590 591 -592

Relief 170 228 229 230 300 301 302
334-335 451 -452 453-454 455-456 593-594 595-596 597-598

i>/Ff'
Re l ief 171 231 23.2 233 303 304 305
P/FP 336-337 457-458 459-460 461-462 599-600 601 602-603

Relief 172 234 235 236 306 307 308
P/F P. 338·339 463-464 465-466 467-468 604-605 . 606-607 608-609

Relief 173 237 238 239 309 310_ 311
P/F P 340-341 469-470 471-472 473-474 610-611 612-613 614-615

Relief 174 240 241 242 312 313 314
P/F P 342-343 475-476 477-478 479-480 616-617 618-619 620-621

Reli ef 176 243 244 245 315 316 317
P/F P 344-345 481-482 483-484 485-486 622-623 624-6215 626-627

Relief 176 246 247 248 318 319 320
13
•
(62�674) {675-815) (81 6- 956)
P/FP 628-629 675 -676 677-78 679-680 81 6-81 7 81 8-819 820-821

321 345
•
Relief 346 347 417 418 419

P/FP 630-631 681 -682 683-684 685-686 822-823 -824-825 :·826-827
Relief 322 348 349 35 0 420 421 422
P/FP 632-633 687-688 689-690 691 -692 828-829 830-831 832-833
-
323 351 352 ' 353 423 424
Relief 425
P/FP 634-635 693-694 695-696 697-698• '834-835 ;-- 836-837 !838-8:19
Relief 324 254 S55' 356 426 427 428
P/FP 636-637 699-700 701 702-703' 840-841 842-843 844-845
-
Relief 325 357 358 359 429 430 431
P/FP f638-639 704-705 706-707 '708-709 846-847 848-849 850
Relief : 326 360 361 362 432 433 434
P/FP ,640-641 71 0-711 �71 2-713 714-715 851 -852 853-854 855-856
Relief 327 363 364 3<55 435 436 437
-
P/FP 642-643 71 6·71 7 718-71 9 •720-721 857-858 859-860 861 -862
Relief 328 366 367 368 438 439 440
P/FP :644-645 722 -72<' 724-725 726-727 863-864 865-866 867-868
.329 369 442
Relief 370 371 441 443
P/FP 646-64 7 728-729; 730-731 73 2·733 869-870 871 -872 873-874
Relief 330 372 373 374 444 445 446
P/FP 648-649 734-735 73 6-737 738-739 875-876 877-878 879-880
Relief 331 375 376 377 447 448 449
P/FP 650 740-741 742-743 744-745 881 ·882 883 -884 885-886
Relief 332 378 379 380 45.0 451 452
P/FP 651 -6 52 746-747 748-749 750 887-888 889-890 891 -892
Reli6f 333 381 382 . 3 83 453 454 455
P/FP 653-654 751 -752 753-754 755-756 893-894 895-896 897-898
Relief 334 384 385 386 456 457 458
P/FP 655-656 757-758 759-760 761-762 899-900 901 902-903
Relief 335 387 388 389 459 460 461
P/FP 657-658 763-764 76 5-766 767-768 904-905 906-907 9.0 8-909
Relief 336 390 391 392 462 463 464
.1'
P/FP 659-660 769-770 771 -772 773 -774 91 0-91 1 912-913 914-915
Relief 337 393 394 395 465 466 467
P/FP 661-662 775-776 777-778 779-780 9'! 6-91 7 918-919 920-921
Relief 338 396 397 398 468 469 470
P/FP 663-664 781 -782 783-784 785-786 922'-923 924-925 926-927
Relief 339 399 400 401 471 472 473
.
P/FP 665-666 787-788 789-790 791.792 928-929 930·931 932-933
Relief 340 402 403 404 474 475 476
P/FP 667-668 793-794 . 795.-796 797-798 924 -935 9:0 6-937 938·939
Reliff 341 405 406 407 477 478 479
P/FP 669-6 70 799-800 801 802-803 940-941 942-943 944-945
Relief 342 4 08 409 41 0 480 481 '482
P/FP 6 71 -672 804-805 806-807 808-809 946-947 948-949 950
Reli�f 343 411 41 2 .41 3 483 484 485
/FP 673-674 81 0-81 1 81 2-81 3 814 ·81 5 951 -952 953-954 95s-9s6
Pelief 344 4'14 415 416 486 487 488
14
(957-1003) (1 004-11 45) (11 46-1274}

P/FP 957-958 1 0o4-1 oo5 1 006-1 007 1 008-1 009 1146-1147 1 1 48-1 1 4 9 1 1 50
Roliof 489 513 514 515 585 586 587
P/FP 959-960 1010-1012 1 012-1013 1 01 4-1 01 5 1 1 5 1 -1 1 5 2 1 1 53-1 1 5 4 1 1 55-1156
Relief 490 516 51 7 518 588 589 590
P/FP 961-962 1 016-1017 1 01 8·1 019 1020-1021 1 1 57-11581159-1160 1 1 6 1 - 1 1 €2
Relief 491 519 520 521 591 592 593
P/FP 963-964 1 022·1 023 1024-1 025 ·, 026-1 027 1 1 63-1164 1 1 65-1166 1 1 67-1 1 68
R-:>lief 492 522 523 524 594 595 596
P/FP 965-936 1 028-1 029 1 030-1 031 1032-1033 11 69-1 1 70 1 1 71 -1172 1 1 73·11 7 4
Relief 493 525 526 527 597 598 599
P/FP 967-968 1 034-1 035 1 036-1 037 1 038·1 039 1175-1 1 7 6 1 1 77-117811 79-1189
Relief 494 528 . 529 530 600 601 602
P/FP 969-970 1 040-1 041 1 042-1 043 1044-1045 1 1 8 1 - 1 1 82 1 1 83-1184 1 1 85-1 1 86
Relief 49& 531 532 533 603 604 605
P/FP 971-972 1 046-1047 1048-1049 1050 1 1 87-1188 1 1 89-1190. 1 191 -1182
Relief 496 534 535 536 606 607 608
P/FP 973-974 1 051 -1 052 1 053-1 054 1 055-1 056 1 1 9 3 · 1 1 94 1-195-1 1 9 6 1 1 97-1198
Reli�f 497 537 538 539 609 610 611
P/FP 975-976 1 057-1058 1 059-1060 1061 ·1 062 1 1 99·1200 1201 1202·1203
Relief 498 540 541 542 612 613 614
P/FP 977-.978 1 063·1 064 1 065·1 066 1 067-1068 1 204-1205 1 206-1207 1 208-1206
Rolie 499 543 544 545 615 616 617
P/FP 979-980 1 069-1 070 1 071 -1 072 1 073-1 074 1210-1211 1212-12131 214-1215
Relief 500 546 547 548 618 619 620
P/FP 981 ·982 1075-1076 1 077-1 078 1079-1080 1216-1217 121 B-12191 220-1221
Relief 501 549 550 551 621 622 623
P/FP 983-984 1 081 ·1 082 1 083·1 084 1 085·1 086 1 222·1223 1224-1225 1226-1227
ReliM 502 552 553 554 624 625 626
P/FP 985-986 1087-1 088 1 089·1090 1 091 ·1 092 1 228-1 229 1 230-1231 1 232-1233
Relief 503 555 556 557 627 628 629
P/FP 987-988 1 093-1 094 1 095-1 096 1 097·1 098 1 234-1235 1 236-1 237 1238-1 239
Relief 504 558 559 560 630 631 632
P/FP 989-990 1 099-1 1 00 1 1 01 1 1 0?.-1103 1240-1241 1 242·1243 1 244-1245
Relief 505 561 562 553 633 634 635
P/FP 991 -992 1 1 04·1 105 1 1 06·11 OJ 1 1 08-1109 1 246·1247 1 248-1249 1 250
Relief 506 564 565 566 636 637 638
P/FP 993-994 1 1 1 0- 1 1 1 1 1 1 1 2- 1 1 1 3 1114-1115 1251 -1 252 1 253-1254 1255-1256
R'.li"f 507 567 568 569 639 640 641
P/FP 995-996 1116-1117 1 1 1 8 - 1 1 1 9 1 1 20·1 1 21 1257-1258 1259-1260 1 261 -1262
Rcli!if 508 570 571 572 642 644 644
P/FP 997-998 1 1 22-1123 1 1 24-1125 1 1 26-1127 1 263·1264 1 265-1266 1 267-1268
Roliaf 509 573 574 575 645 646 647
P/FP
-
�999·1 000 1 1 28-1129 1 1 30-1131 1 1 32·1133 1 2 69-1 270 1 27 1 - 1 272 1 273-1274

Relief 510 576 577 578 648 649 650
P/FP 1 001 1 1 34-1135 1 1 36·11 37 1 1 38-1139

Relief 511 579 580 581
P/FP 1 002·1 003 1 1 40-1141 1 1 42·1143 1 1 44-1 1 45

R3lic 512 582 583 584
15
•
(1275-1323) (1324-1470) (1 471-1617)

P/F P 1 275-1 776 1324-1325 1326-1327 1328-1329 1471-1472 1473-1474 1475-1476
R0liel 651 676 677 678 751 752 753
P/F P 1277-1278 1330-13 61 1332-1333 1334-1335 1477-1 478 1 479-1480 1481-1482
Relief 652 67iif 680 681 754 755 756
P/F P 1279-1280 1 336·1 -37 1338-1339 1340-1341 1.483·1484 1485-1486 1487-1488
Relief 653 682 683 684 757 758 759
P/F P 1 281 - 1282 1342-1343 1344-1345 1346·1347 1489-1490 1491 -1 492 1493-1494
Relief 654 685 686 687 760 761 762
P/F P 1283-1284 1348-1349 1350 1351 -1352 1495-1496 1497-1498 1499-1500
Relief 655 688 689 690 763 764 765
P/F P 1285-1286 1353-1354 1355-1356 1357-1358 1501 1502-1503 1504-1505
Relief 656 691. 692 693 766 767 768
P/F P 1 287-1288 1359-1360 1361 -1362 1363-1364 1506-1507 1508-1509 1510-1511
Relief 657 694 695 696 769 770 771
P/F P 1289-1290 1365-1366 1367-1368 1369-1370 1512-151 3 1514-1515 151 6 -1 517
Relief 658 697 698 699 772 773 774
P/F P 1 291 -1 292 1371-1372 1373-1374 1375-1376 1518-1519 1520-1 521 1 522-1523
Relief 659 700 701 702 775 776 777
P/F P 1 293-1294 1 377-1378 1379-1380 1381-1 382 1524-1525 1526-1527 1528-1529
Relief 660 703 704 705 778 779 780
p /F p 1295-1296 1383-1384 1385-1386 1387-1388 1530-1531 1 532-1533 1524-1 535
'Relief 661 706 707 708 781 782 783
p /F p 1297-1298 1389-1390 1 3 9 1 -1392 1393-1394 1536-1537 1538-1539 1540-1541
Relief 662 709 710 71 1 784 785 786
P/F P 1 299-1 300 1395-1396 1397-1398 1399-1400 1 542-1543 1544-1545 1546-1547
Relief 663 712 713 71 4 787 788 789
P/F P 1301 1401 1402-1403 1404-1405 1548-1549 1 550 1551-1552
Relief 664 715 716 717 790 791 792
P/F P 1302-1 303 1 406-1 407 1<',08-1 409 1 41 0-1411 1 553-1554 1555-1556 1557-1558
Relief 665 718 719 720 793 794 795
P/F P 1304-1 305 141 2-1 41 3 1 41 4-1415 1416-1417 1559-1560 1561 -1562 1563-156 4
Relief 666 721 722 723 796 797 798
P/FP 1306-1307 1418-1419 1 420-1421 1422-1423 1565-1566 1 567'-'1568 1 569-1 570
Relief 667 724 725 726 799 800 801
P/F P 1308-1309 1424-1425 1426-1427 1 42 8-1 429 1 � 71 -1 572 1572-1574 1575-1576
Reli:;f 668 727 728 729 802 803 e<'4
P/F P 1310-1311 1 430-1 431 1432-1433 1 434-1 435 1577-1578 1579-1580 1581-1582
Relief 669 730 731 732 805 806 807
P/F P 1 31 2 1 31 3
· 1436·1437 1 438 -1439 1 440-1 441 1 5 83-1584 1586-1586 1587-1588
Relief 670 733 724 735 808 809 810
P/FP 1314-1315 1442-1443 1444-1445 :1446-1 447 H�9-15�0 1591 ·1592 1592-1594
Relief 671 736 737 738 811 812 813
P/F P 13-16-1317 1448-1449 .1450 1451-1452 1 595-1596 1597-1598 1599-1600
Relief 672 739 740 741 814 815 816
1318-131 9 1453·1454 1455-1456 1457-1458 1601 1602-1603 1 6 04-1605
673 742 743 744 81 7 818 819
1320-1321 1459-1 460 1 461 -1462; 1463-1464 1 606·1607 1 608-1609 1 61 0-1 611
674 745 746 747 820 821 822
1322-1323 1465-1466 1467·1468 1469-1470 1 61 2-1 61 3 1 61 4-1 61 5 1616-1617
675 748 749 750 823 824 825
16
(1 61 8-1662) (1663-241 3) (2414-2594)
P/F P 1618-1619 1663-1664 1665-1666 1667-1668 2414-2415 2416·2418 2419-2421

Relief 826 849 850 851 918 919 920
P/F!P \1620-1621 1669-1 670 1671 -1672 , 1673 -1674 2422-2423 2424-2426 2427-2428
Relief 827 852 853 854 921 922 923
P/F P 1622-1623 1675-1676 1677-1678 1679-1680 2429-2431 2432-2434 2435-2436

'
Reli�f 828 855 856 857 924 925 926
P/F P 1624-1625 1681,1 682 1 683-1684 1685-1 686 2437-2439 2440-2442 2443-2444
Relief ' 829 858
•
859 860 927 928 929
P/F P 1626-1627 1687-1688 1689-1690 1691-1692 2445-2447 2448-2450 2451 -2452

R)lief 830 861 862 863 930 931 9n
P/F P 1628-1629 11693-1694 1695-1696 1697-1698 2453·2455 2456-2457 2458-2460

Relief 831 864 865 866 933 934 935
P/F P :1630-1631 1699-1700 1701 1702-1703 2461·2463 2464-2465 2466-2468

Relief 832 867 868 869 936 937 928
P/H 1632-1633 1704-1705 1706-1707 1708-1709 2469-2471 2472-2473 2474-2476

Relief 833 870 871 872 939 940 941
P/F P 1634-1635 1710-1711 1712-1713 1714-1715 2477-2478 2479-2481 2482-2484

Relief 834 873 874 875 942 94 3 944
P/F P 1636-1637 1 716-1717 1718-1719 1720-1721 2485-2486 2487-2489 2490-2492

Relief 835 876 877 878 945 946 947
P/F P 16�8-1639 1722-1723 1724-1725 1726-1727 2493-2494 2495-2497 2498-2500

Relief 836 879 880 881 948 949 950
...
P/FP 1640-1641 1728-1729 .1730-1731 1732-1733 2501-2502 2503·2505 2506-2507
Relief "837 882 883 884 951 952 953
P/F P 1642-1643 1734-1735 1736-1737 1738-1739 2508-2510 2511-2513 2514·2515

Reti�t 838 885 886 887 954 955 956
P/F P 1 644-1 645 1740-1741 1742-1743 1744-1 745 2516-2518 2519-2521 2522-2523
Relief 839 888 889 890 957 958 959
P/F P 1646-1647 1746-1747 1748-1749 1750·2350 2524-2526 2527-2628 2529-2531
•.,
Relief 840 891 892 893 960 961 9&2

P/F P 1648-1649 2351 -2352 2353-2355 2356-2357 253,2-2534 2535-2536 2537-2539
Relief 841 894 895 896 963 964 965
P/FP 1650 2358-2360 2361 ·2363 2364-2365 2540-2542 2543-2544 2545-2547
Relief 842 897 898 899 966 967 968
P/F P 1651 -1652 2366-2368 2369-2371 2372-2373 2548-2550 2551·2552 2553-2555
Relief 843 900 901 902 969 970 971
P/F P 1653-1654 2374-2376 2377-2378 2379-2381 2556-2557 2558..2560 2561 -2563
Relief 844 903 904 905 972 973 974
P/F P 1655-1656 2382-2384 2385-2386 2387-2389 2564-2565 2566-2568 2569-2571
Relief 845 906 907 908 975 976 977
P/F P 1657-1658 2390-2392 2393-2394 2395-2397 2572-2673 2574-2576 2577-2578
Relief 846 909 910 911 878 979 980
P/F P 1659-1660 2398-2400 2401-2402 2403-2405 2579·2581 2582-2584 2585·2586
Relief 847 912 913 914 981 982 98�
P/F P 1661 -1662 2406-2407 2408-2410 2411-2413 2587-2589 2590-2592 2593-2594
Relief 848 915 916 917 984 985 98!3
17
(2595-2647) (2648-2805) (2806- 2963)
P/FP 2595-2597 2648-2650 2651-2652. 2653-2655 2806-2807 2808-2810 2811 -2813

Relief 987 1007 1008 1009 1067 1068 1069
P/F!' 2598-2600 2656-2657 265·8-2660 2661-2663 2814-1815 2816-2818 2819-2821

Relief 988 1010 1011 1 012 1070 1071 1072
P/FP 2601-2602 . 2664-2665 �666-2668 2669-2671 2822-2823 2824-2826 2827-2828

Relief 989 1013 1014 1015 1073 1074 1075
P/FP 2603-2605 2!172-2673 2674-2676 2677-2678 2829-2831 2832-2834 2835-2836

Relief 990 1016 �017 1018 1076 1077 1078
P/FP 2606-2607 2679-2681 2682-2684 2685-2686 2837-2839 2840-2842 2843-2844

Relief 991 1019 1020 1 •021 1079 1080 1 081
P/FP 2608-2610 2687-2689 2690-2692 269'3 -2694 2845-2847 2848-2850 2851-2852
Relief 992 1022 1023 1024 1082 1083 1084
P/FP 2611-2613 2695-2697 2698-2700 2701-2702 2853-2855 2856-2857 2858-2860
Relief 993 1025 1026 1027 1085 1086 1087
P/FP 2614-2615 2703-2705 2706-2707 2708-2710 2861-2863 2864-2865 2866-2868
Relief 994 1028 1029 1030 1088 1089 1090
P/FP 2616-2618 2711-2713 2714-2715 271 6-2718 2869-2871 2872-2873 2874-2876

Relief 995 1 031 1032 1033 1091 1092 1093
P/FP 2619-2621 . 2719-2721 2722-2723 2724-2726 2877-2878 2879-2881 2882-2884

Relief 996 1034 1035 1036 1094 1095 1096
P/FP 2622-2623 2727-2728 2729-2731 2732-2734 2885-2886 2887-2889 2890-2892

Relief 9�7 1037 1038 1039 1097 1098 1099
P/FP 2624-2626 2735-2736 2737-2739 2740-2742 2893•2894 2895-289 7 2898-2900

ReliGf 998 1040 1041 1042 11 00 1101 11 02
P/FP • 2627-2628 2743-2744 2745-2747 2748-2750 2901-2902 2903-2905 2906-2907

Reliof 999 1043 1044 1045 1103 1104 1105
P/FP 2629-2631 2751-2752 2753-2755 2756-2757 2908-2910 2911-2913 2914-2915

Relief 1000 1046 1047 1048 1106 1107 1108
P/FP 2632-2634 2758-2760 2761-2763 2764-2765 291 6-2918 2919-2921 2922-2923

Relief 1001 1049 1050 1051 1109 1110 1111
P/FP 2635-2636 2766-2768 2769-2771 2712-2773 2924-2926 2927-2928 2929-2931
Relief 1002 1052 1053 1054 1112 1113 1114
P/FP 2637-2639 2774-2776 2777-2778 2779-2781 2932-2934 2935-2936 2937-2939
Relief 1003 1055 1056 1057 1115 . 1116 1117
P/FP 2640-2642 2782-2784 2785-2786 2787-2789 2940-2942 2943-2944 2945-2947
Relief 1004 1058 1059 1060 1118 1119 1120
P/FP 2643-2644 2790-2792 2793-2794 2795-2797 2948-2990 2951 -2952 2953-2953
Relief 1005 1 061 1062 1063 1121 1122 1123
P/FP 2645-2647 2798-2800 2801-2802 2803-2805 2956-2957 2958-2960 2961-2963
Relief 1006 1064 1065 1066 . 1124 1125 1126
• 18
(2964-2973 )
(2974-3460)
f3461-3500)
P/FP 2964-2965 2974-2976 2977-2978 2979-2
Relief 981 3461-3463 ' 3464-3466
1127 1131 1132 1133 1143 1144
P/FP 2966-2968 2982-2984 2985-2986 2987-2
Relief 989 3470-3472 3473-3475
1128 11,;34 ' 1135 1136 114 6 1147
P/FP 2969-2971 2990-2992 2993 ·2994 2995-2
Relief 997 3479-3481 3482-3484
1129 1137 1138 ' 1139 1149 1150 1151
P/FP 2972-2973 2938--3454 3455-3457 345
Relief 8-3460 3488-3490 3491-3493
113 0 1140
- 1141 1142 115 2 1153 1154
3497-3500
1155
----
•
19
No. 26472- Psn-12/91-F.
FINANCE DEPARTMENT
• OFFICE MEMORANDUM
The t 20th July 1991

Subject :-Family Pension Scheme for State Governm�nt employees who die before completion
of one year of continuous service.
'The undersigned 1s directed to refer to the Finance Department Office Memorandum No. 27151
dated the 29th May 1 979 which provides that family pansion shall apply to Government
servant who dies before, completion of one year of continuous service provided, the
deceased Government servant concerned had been medically examined and found fit for
appointment under the Government. This order was effective from the ?;·
�9t·�. .�Y_1!_ j'"'iij
Representations have been receiv�d from various quarters for grant of family !'pensioni to! the
widows of those Government servants who died before 29th May 1 979 without completio'n of one
year continuous service. Since the Government of India have extended such facility to their
employees, the matter has been considered carefully and the Governor is pleased to decide that the
benefits of Family Pension Scheme, 1964 be extended the families of those Government servants
who died before completion of one year continuous service prior to 29th May 1979 but who had
been examined by the appropriate medical autl)ority and declared fit by that authority for
Government service.
These orders shall take effect from the date of issue of this office Memorandum and no arrears
shall be admissible.
S. K. RATH
'
'.
No. 31740- Pen.-44/91 -F.
FINANCE DEPARTMENT
OFFI'CE MEMORANDUM
The 27th August 1991
Subject :- Recovery of dues arising out of non-settlement of audit objections
While taking uo pension cases in the Pension Adafat for finalisation, it has come to the notice
that in some cases D. C. R. Gratuity etc., have been held up pending settlement of audit objections.
It hasto be borne in mind thatthe findings in an audit report / Para. do not impose any liability on the
Government servant concerned unles the same is established in a Departmental proceedings initiated
against him under the Orissa Civil Service (classification, control and Appeal) Rules, 1962. Such
liability does not come under the purview of Government dues. It is mandatory that Government
dues are required to i>e cleared by the retiring Government servant before the date of his retirement
The existing provisions of Rule 157 and 158 of the 0. P. R. 1977 do not define the term of
Government dues. The eXPression "Government dues" includes only arrears of rent and other
charges pertaining to occupation of Government accomodation, balance of house building or
conveyance advance, over-payment of pay and allowances or leave salary and arrears of Income•
Tax deductible atsource under the Income-'Tax Act, �6 .1 1
20
As such theamount arising �utofAudit rep0rt/porawhich has not baen termed as "Government
dues" can not be recovered from D. C. R. Gratuity. Such dues can, howev�r. be realised provided
the responsibility is fixed by following th� appropriate procedure.
S. K. RATH
Joi
nt Secretary to Government
No. 33993-Pen.-26/90-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 7th September 1991
Subject :-Grant of ad hoc relief to Pensioners retiring prior to 1 1 -6-1 974.
Consequent up on the decision of the Orissa High Court taken on the 15th October, 1 990
0. J. C. No. 2404, of 1984 (Sudarsan Prasad Das, Vrs. -State), the Pensioners who retired prior to
11th June, 1 974 and have not availed tho b�nofit of D�arMs Pay will be entitled to the ad hoc relief
at the rate� indicatGd in Fincnce Department Resolution No. 2848/F., elated the 20th January 1984.
with effect from the 1st November, 1981. This will not how�·ver ba admissible to such pensioners
who have av<>iled the benefit of Dearness Pay.
Theabove ad hoc relief shallbe added to the original pension and on the basis of. total Iigurs
the temporary increase in pension granted from time to time shall bs allowed.
S. · K. RATH
Joi
nt Secretary to Government
No. 42523-·P�n.-1 8/91 -F.,
FINANCE DEPARTMENT
RESOLUTION
The 16th November. 1 991
$11bject :-Equal distribution of the lapsed share of family pension among the surviving famifly
members.
According to the existing prov1S1on contained in Ru.le 91 of 0. _P. R. 1 977 where there are
mere than one widows the family pension of the deceased Government servant is payable to all
those widows in equal shares and on the death of one of such widow, her share for family
pension is payable to her eligible child. If the widow of a deceased Government servant is not
survived by any child, her share of the family pension ceases to b;come payable . But the Govern
ment of lndiJ have provided that the share of such family pension will not lapse but will be payable
to the other widow /widows or child/children in equal rates and ifthere is only one widow or child,
in ful!,· to such widow or child.
·
21
2. After careful consideration of the above decision of the Government of India in the matter
ofpayment of the lapsed share of the family pension, the Governor has been pleased to decide as
follows :
(a) lfthe widow i�not survived by a ny child, .her share of the family, pension shall not lapse,
butshall be payable to the other widows in equal rates, or ifthere is only one such other widow
in full, to her.
Example (i) :-'A and 'B' are two widows and 'B' has no child and died earlier than 'A'
in that case the family pension share due to be paid to 'B' shall not lapse after her death, but shall
be pa id to 'A' in full.
Example (il) :-'A', 'B' and 'C' are three widows and they are getting family pension at
qeual shares. 'C' died without surviving any chiid. In that case thG family pension due to be paid
to'C' shall notlaps;� after her death, but shall be payable to 'A' and'B'in equa l rate&.
(b) On the shareorshares offamily pe nsion payable to such a child or children brtoa widow
or to be payable, such
widows ce asing share or shares shall not lapse but shall be payable to the
other widow or widows and or to other child or c hildren, oth9rwis� eligilble in equal rates, or if
there is only one widow or child, in full, to such widow or child.
Example - 'A', 'B', 'C' and ·o· aro four widowaand th'Y aro getting family pension at equal
shares, 'C' died without surviving any child a nd ·o· by living a child behind her. In that case, the
familyl?ension duetobe paid'to, 'C' WDuld badevided in equal rates am ong 'A', ·a· and child of ·o:
3. Cases
brought to tha notice of th� Pension Sanctioning Authorities sha l l be disposed of in
accordan ce with this order without any arrear benefit
ORDER:- Ordered that ths R�solution be published in the Orissa Gazette.
P. K. PATNAIK.
..f
No. 43941- Pen.-31 /91 -F. •
FINANC'E DEPARTMENT
R E S O LU T I O N
The 29th November 1991

Subject :-Temporary increase in Pension.
In continuation of Finane� D Jpertm,nt R�solution No. 24181/F .• dated June 1 991
the '25th
th' subj1Ct n'ud ab>Veth) G?vernor isplsased to grant forth'< one i nstal ment
of temporary
craas1 to thJ State Gwarnmmt P�nslon1rs /Family PQnsioners to compensate . them for the rise
'
•
22
inthe cost of living beyond' average �onsum€r price index at the fol lcv.ir. g rates 11vith €ff£tt Item
1st July, 1991.
Date Pension I Family Rate of temporary

Pension per month i ncrease per month
1 2 3
1st July 1991 (i) Up to Rs. 1,750·00 SOW. of Pension-/ Family Pension
(ii) · From Rs. 1,751·00 but not 45 % of Pension I Family Pension

exceeding Rs. 3,000·00. subject to a minimum of
Rs. 1,050/-
(iii) Exceeding Rs. 3,000·00 39$ of . Pension I Family Pension

s!Jb]ectto a minimum of Rs.1,350/-
'
For the purpose of the orders -

:
(i} Pension /Family Peaaion, In the case of pre 1st January, .1 986. retirees and where family
pension was due prior to 1st January, 1986 means the consolidated pension or consolidated family
pension as the case may be in terms of Finance Depa.rtment Office Memorandum No. 45742-F.,
dated the 13th December 1988.
(ii) In the case of pensioners who retire from service on or after 1st January, 1 986, or
where Family Pension is sanctioned for the first time on or after 1st January, 1986, pension I family
pon�lon .means the basic pension /family pension as the case may be sanctioned on retirement I death.
2. Payment of temporary Increase involving fraction of a rupee sha II be roun<;led off to t he

next higher rupees.
3. Other provisions governing grant of temporary increase to pensioners such as regulation of

temporary increase during employment I re-employment, regulation of temporary increase, where
morG than one pension is drawn will remain unchanged.
4. A ready reckoner showing tho temporary increase payable from the 1st July, 1991 onwards
in terms of this order is enclosed.
P. K. PA'l'NAIK

•
..
23
TABL� OF TEMPORARY INCREASE lfll· PENSION/FAMILY PENSION WITH

- 'E F FEO'r FROM 1-1.·1991
(Figures in Rupees)
(300-328) (329-41 8) (419-508)
P/FP 300 329-330 331 332-333 41 9 -420 421 422-423

Relief 180 198 199 200 252 253 254
'
P/FP 301 334-335 336 337-338 I
424-425 426 427-428
Rl!lief 181 201 202 203 25!> 256 257
P/FP. 302-303 339-340 341 342-343 429-430 431 432-433

Relief 182 204 205 206 258 259 260
P/FP 304-305 344-345 346 347-348 ' 434-435 436 437-238

Relief 183 207 208 209 261 262 263
P/FP 306 349-350 351 352-353 439-440 441 442-443

Relief 184 21 0 211 212 264 Q65 266
P/FP 3"07-308 354-355 356 .357-358 444·44!? 446 447-448

Relief - 1 85 213 214 215 267 268 269
P/FP 309-310 /
359-360 361 362-363 449-450 451 452-453
Relief 1 86 216 217 21 8 270 271 272
' 364 3 65 454-455 456 457-458

P/FP 311 - 366 367-368
Relief 187 21 9 220 221 273 274 275
P/.FP 312-313 369-370 371 372-373 459-460 461 462-463

Relief 1 88 222 223 224 276 277 278
P/FP 314·315 374-375 37.6 377-378 464-465 466 467-468

Relief 189 225 221> 227 279 280 281
P/FP 316 379-380 381 382·383 469-470 471 .t.' 472-473

Relief 190 228 229 230 282' 283 • 284
P/FP 317-318 384-385 386 387-388 474-475 476 477-478

Relief 1 91 · 231 232 233 285 286 287
P/FP 319-320- 389-390 391 392·393 :479-480 481 . 482-41?3
Relief 1 92 - 234 235 236 288 . 289 290
P/�P 321 394-395 396 397-:;98 48�--4S5 486 487·4ES

Relief 193 237 238 239 291 292 293
P/FP 322-323 399-400 401 402·403 489-490 491 492·493
Relief 194 240 241 242 294 295 296
324-325 404-405 406 407-408 494-495 496 497-498

195 243 244 245 297 2e8 299
326 409-41 0 ' 411 412-413 499-500 501 502-503

196 246 247 248 300 301 30!.
327-328 414-415 41 6 417-418 504-505 506 507-508

'
197 249 250 251 303 304 305
24
(Figures in Rupees)
(509-538) . (539-628) (629-718)
P/ rP 509-51 0 539-540 541 542-543 629-630 631 632-633

R elief 306 324 325 326 378 379 380•
P/FP 511 544-545 546 547-548 634-635 636 637-638

Relief 307 327 328 329 381 382 383
P/FP 512·513 549-550 551 552-553 639-640 641 642-643

Relief 308 330 331 332 384 385 386
P/FP 514-515 554-555 556 557-558 644-645 646 647-648

Relief 309 333 334 335 387 388 389
P/FP 516 559-560 $61 562-563 649-650 651 652-653

Relief 310 336 337 338 390 391 392
P/FP 517-518 564-565 566 567-568 654-655 656 657-658

Relief 311 339 340 341 393 · 394 395
P/ FP 519-520 569-570 571 572-573 659-660 661 662-663

Relief 312 342 343 344 396 397 398
P/FP 521 574-575 576 577-578 664-665 666 667-668

Relief 313 345 346 347 399 400 401
P/FP 522-523 579-680 581 582-583 669-670 671 672-673

Relief 314 348 349 350 402 403 404
P/FP 524-525 584-585 586 587-588 674-675 676 677-678

Relief 315 351 352 353 405 406 407
P/FP 526 589-590 591 592-593 679-680 681 682-683

Relief 316 354 355 356 408 409 410
P/FP 527-528 594-595 596 597-598 684-685 686 687-688

Relief 317 357 358 359 411 412 413.",
P/FP 529-530 599-600 601 602-603 689-690 691 692-693

Relief 318 360 361 362 414 415 416
P/FP 531 604-605 606 607-608 694-695 696 697-698

Relief 319 363 364 365 417 418 419
P/FP 532-533 609-61 0 611 612-613 699-700 701 702-703

Relief 320 366 367 368 420 421 422
P/FP 534-535 614-615 616 617-618 704-705 706 707-708

Relief 321 369 370 371 423 424 425
P/FP 536 619-620 621 622-623 709-71 0 711 712-713

Relief 322 372 373 374 426 427 428
P/FP 537-538 624-625 626 627-628 714-715 716 717-718

Relief 323 375 376 377 429 430 431
•
25
(Figures in Rupeee;
(719-758) (759-8'78) (879--998)

"
P/FP 719-720 759-760 761 762-763 879-880 881 882-883•

Relief 432 456 457 458 528 529 530
P/FP 721 764-765 766 7 67 -768 884-885 886 887-888
Relief 433 459 460 461 531 532 533
P/FP 722-723 769-770 . 771 772-773 889-890 891 892-893
Relief 434 462 463 464 534 535 536
P/FP 724-725 774-775 776 777-778 !394-895 896 897-898
Relief 435 465 466 467 537 538 539
P/FP 726 779-780 781 782-783 899-900 901 902-903
Relief 436 468 469 470 540 541 542
P/FP 727-728 784-785 786 787-788 904-905 906 �907-908
Relief 437 471 472 473 543 544 545
P/FP 729-730 789-790 791 792-793 909-910 911 912-91 8
Relief 438 474 475 476 546 547 548
P/FP 731 794-795 796 797-798 914-915 916 9i 7-91 8
Relief 439 477 478 479 549 550 551
P/FP 732-733 799-800 801 802-803 919-920 921 922-923
Relief 440 480 481 482 552 55e 554
P/FP 734-735 804-805 806 807-808 924-925 926 927-928
Relief 441 483 484 485 ·555 556 557
P/FP 736 809-81 0 811 812-813 929-930 931 932-933
Relief 442 486 487 488 558 559 560
P/FP 737-738 814-815 816 817-818 934-935 936 937-938
Relief 4«3 489 490 491 561 562 563
P/FP 739-740 819-820 821 822-823 939-940 941 942-943
Relief 444 492 493 494 564 565 566
P/FP 741 824-825 826 827-828 944-945 946 947-948
Relief I 445 495 496 497 567 568 569
P/FP 742-743 829-830 831 832-833 949-950 951 952-953
Relief 446 498 499 5&0 570 571 572
P/FP 744-745 834-835 836 837-838 954-955 956 957-958
Relief 447 501 502 503 573 574;� 575
P/FP 746 839-840 841 842-843 959-960 961 962-963
Relief 448 504 505 506 576 577 578
P/FP 747-748 844-845 846 847-848 964-965 966 967-968
Relief 449 507
.
508 509 579 580 581
P/FP 749-750 849-850 851 852·853 '969-970 971 972-973
Relief 450 510 511 512 582 583 584
P/FP 751 854-855 856 857-858 974-975 976 977-978
Relief 451 513 514 515 585 586 587
P/FP 752-753 859-860 861 862-863 979-980 981 982-983
Relief 452 516 517 518 588 589 -590
P/FP 754-755 864-865 866 867-868 984-985 986 987-988
Relief 453 519 520 521 591 592 593
P/FP 756 869-870 871 872-873 989-990 991 992-993
Relief 454 522 523 524 594 595 596
P/FP 757-758 874-875 876 877-878 994-995 996 997-998
Relief 455 525 526 527 597 598 599
26
(999.-1 038) (1 039-1 1 58) (11 59-1278)

P/FP 999-1000 1039-1 040 1 041 '1 042-1 043 1159-1 1 60 1161 1 1 62-11 63
Relief 600 624 sis 626 696 697 698
P/FP . 1001 1044-1045 1046 1 047-1048 1164-1166 1166 1 167-.11 68
Relief 601 627 628 629 699 700 701
P/FP 1 002-1 003 1 049-1 050 1 051 1052-1053 1 1 69-1170 11 71 1172 -1 1 73
Relief 602 630 631 632 }02 703 704
P/FP 1004-1005 1054-1055 1056 1057-1058 1 1 74-1175 1176 1 1 77-11 78
Relief 603 633 634 635 705 706 707
P/ FP 1 006 1059-1060 1061 1062-1063 1 1 79-11 80 1181 1 1 82-11 83
Relief 604 636 637 638 708 709 710
P/FP 1 007-1008 1 064 -1 065 1 066 1 067-1 068 1 1 84-1-1 85 1186 1 1 8f- 1 1 88
Relief 605 639 640 641 711 71 2 713
P/FP 1 009-1 010 1069-1070 1071 1 072-1 073 1 1 89-1190 1191 1 1 92-1 1 93
Relief 606 642 643 644 714 71 5 71 6
P/FP 1011 1 074-1 075 1075 1 077-1078 1 1 94-11 95 1 1 96 1 1 97-1 1 98
Relief 607 645 646 647 717 71 8 719
P/FP 1 012-1 01 3 1079-1080 1081 1082-1083 1 1 99-1200 1201 1 202-1203
Rel ief 608 648 649' 650 720 721 722
P/ FP 1 01 4-1 01 5 1 084-1085 1 086 1087-1088 1204-1205 1206 1207-1208
Relief 609 651 652 653 723 724 725
P/FP 1 016 1 089-1 090 1091 1 092 -1 093 1209-1 21 0 1 2 1 1 1212-1213
Relief 610 654 655 656 726 727 728
P/FP 1 01 7-1 018 1 094-1 095 1 096 1091-1098 1 21 4-1 21 5 1216 1 21 7 -1 21 8
/ Relief 61 1 657 658 659 729 . 730 731
P/FP 101 9-1020 1099-1100 1 1 ()1 1 1 02-1103 1219-1220 1221 12 22 -1 223
Relief 612 660 661 662 732 733 734
P/FP 1021 1104-1 1 05 1 1 06 1 1 07-11'08 1224-1225 1 226 1 227-1 228
Relief 613 663 664 665 735 736 737
P/FP 1022-1 023 1109-1110 1111 1 112-1·113 1 229-1 230 1231 1232-1 233
Relief 61 4 666 667 668 . 738 739 740
P/FP 1 024-1 025 1114-1115 111 6 1117-1118 1234-1235 1236 1237-1238
Relief 615 • 669 670 671 741 742 743
P/FP 1026 1 1 1 9-1120 1121 1 1 22 -11 23 1239-1240 1241 1242';1 243
Relief 61 6 672 673 674 744 745 746
P/FP 1027-1028 1 1 24-1125 1 1 26 1 1 27-1128 1244-1245 1 246 1247-1248
.
Relief 617 67o 676 677 747 748 749
P/FP 1 029-1030 1 1 29-1130 1131 1132-1133 1 249-1250 1251 1 252 -1 253
Rel(ef 618 678 679 680 750 751 752
. P/FP 1031 1 1 34-1 1 3 5 1136 1137-1138 1254-1255 1256 1257-125�
Relief 61 9 681 682 683 753 754 755
P/FP 1032-1033 1139-11 40 1141 1 1 42-1 1 43 1259-1260 1261 1 262-1 2 63
Relief 620 684 685 686 756 757 75 8
P/FP 1034-1035 1 1 44-1145 1 1 46 1 1 47-1148 1264-1265 1 26 6 1267-1268
Relief 621 687 688 689 759 760 761
P/FP 1036 1149-1150 1 151 1 1 52-1 1 53 1269-1 270 1 271 1272-1273
Re lief 622 690 691 692 762 763 764
'
P/FP 1 037-1038 1 1 54-115!,; 1156 1 1 57-1 1 58 1 274-1275 1276 1277-1278
Relief 623 693 694 695 765 766 767
27
(1279-�31.8) (131 9-1438) (1439-1558)

P/FP 1279-1280 1 3 1 9-1320 1321 1322-1323 1439-1440 1441 1442-1443
Relief 768 792 793 794 864 865 866
P/FP 1281 1324-1325 1326 1327-1328 1444-1445 1446 1447-1 448
Relief 769 795 796 797 867 868 869
P/FP 1282-1283 1329-1330 1331 1332-1333 1449-1450 1451 1452-1453
Relief 770 798 799 BOO 870 871 872
P/FP 1284-1285 1334-1335 1336 1 337-1338 145�-1 455 1456 1457-1458
Relief 771 801 802 803 873 874 875
P/FP 1286 1339-1340 1341 1342-1343 1459-1460 1461 1462-1463
Relief 772 804 805 806 876 877 878
P/FP 1287-1288 1344-1345 1346 1347-1348 1464-1465 1466 1467-1468
Relief 773 807 808 809 879 880 881
P/FP 1289-1290 1349-1350 1351 1352-1353 1469-1470 1471 1472-1473
Relief 774 810 811 812 882 883 884
P/FP 1291 1354-1355 1356 1357-1358 1474-1475 1476 1477-1478
Relief 775 813 814 815 885 886 887
P/FP 1292-1293 1359-1360 1361 1362-1363 1479-1480 1481 1482-1483
Relief 776 816 817 818 888 889 890
P/FP 1294-1295 1364-1365 1366 1367-1368 1484-1485 1486 1487-1488
Relief 777 819 820 821 891 892 893
P/FP 1296 1369-1370 1371 1 372-1373 1489-1490 14 91 1492-1493
Relief 778 822 823 824 894 895 896
-
P/FP 1297-1298 1 374-1375 1376 1377-1378 1 494-1495 1496 1497-1498

Relief 779 825 826 827 897 898 899
P/FP 1299-1300 1379-1380 1381 1382-1383 1499-1500 1501 .,1502-1503
Relief 780 828 829 830 900 901 902
P/FP 1301 1384-1385 1386 1387-1388 1604-1505 1506 1507-1508
Relief 781 831 832 833 903 904 905
PJFP 1302-1303 1389-1390 1391 1392-1393 1509-1510 1511 1512-1513
Relief 782 834 835 836 906 907 908
-
P/FP 1304-1305 1394-1 395 1396 1397-1398 1614-1515 1516 1517·1518

Relief 783 837 838 839 909 910 911
-
P/FP 1306 1399·1400 1401 1 402·1403 1 5 1 9-1520 1521 ;' 1522·1523

Relief 784 840 841 842 912 913 91 4
r .·
P/FP 1307-1308 1404·1405 1406 1 407-1408 1524-1525 1526 1527-1528
•Reliof 785 843 844 845 915 916 917
�
p{FP 1309-131 0 1409-1410 1411 1 412-1413 1529-1530 1531 1532-1533
Relief 786 846 847 848. 918 919 920
P/rP 1311 1414-1415 1416 1 4 1 7·1418 1534-1535 1536 1537-1538
Relief 787 849 850 851 921 922 928
p{FP 1312-1313 1419-1420 1421 1422-1423 1539-1540 1541 1542·1543
Relief 788 852 853 854 924 925 926
1314·1315 1424-1425 1426 1 427-1428 1544-1545 1546 1547-1548
789 855 856 857 927 928 929
1316 1429-1430 1431 1432·1433 1649-1550 1551 1552-1553
790 858 859 860 930 931 932
1317-1318 1434·1435 1436 1 437-1438 1554-1555 1556 1557-1558
791 861 862 863 933 934 935
28
(1 559-1 598) (1699-1718) (1 71 9-2451 )
P/FP 1559-1500 1599-1600 1 601 1602·1 603 171 9-1720 1721

Relief 936 960 961 962 1032 1033
P/FP 1561 1 604-1605 1606 1607-1608 1724-1725 1726
Relief 937 963 964 965 1035 1036
P/FP 1562-1563 1 609·1 61 0 1611 1 612-1613 1729-1730 1731
Relief 938 966 967 968 1038 1039
P/FP 1564-1565 1614-1615 1616 1 617-1618 1734-1735 1736
Relief 939 969 970 971 1041 1042
P/FP 1566 161 9-1620 1 621 1622-1623 1739-1740 1741
Relief 940 972 "973 974 1 044 1 045
P/FP 1567-1568 1 624-1625 1626 1627-1628 1744-1745
Relief 941 97� 976 977 1047
P/FP 1 569-1570 1629-1630 1631 1632·1633 1749-2333
Relief 942 978 979 980 1050
P/FP 1571 163 4-1 635 1636 1637-1638 2338-2340 2341·2342 2343
Relief 943 981 982 983 1053 1054 1055
P/FP 1572-1573 1639-1640 1641 1642-1643 2345-2346 2347-2348
Relief 944 984 985 986 1 056 1057
P/FP 1 574-1575 1644-1645 1646 1647-1648 2352-2353 2354-2355
Relief 945 987 988 989 1059 1060
P/FP 1576 1649·1650 1651 1652-1653 2358-2360 2361 ·2362
Relief 946 990 991 992 1062 1063 1 064
P/FP 1577-1578 1654-1655 1656 1657·1658 2365-2366 2367-2368
Relief 947 993 994 995 1065 1 066 1067
P/FP 1579-1580 1 659-1 660 1 661 1662-1663 2372·2373 2374-2375

Relief 948 996 997 998 1068 1069 1 070
P/FP 1581 1 664-1665 1 666 1667-1668 2378-2380 2381 -2382
Relief 949 999 1 000 1001 1 071 1 072
P/FP 1582-1583 1669-1 670 1671 1672-1673 2385-2386 2387-2388
Relief 950 1002 1003 1 004 1074 1075
P/FP 1584-1585 1674-1 675 1676 1677-1678 2392 -2393 2394·2395
Relief 951 1005 1006 1007 1 077 1078
P/FP 1586 1679-1680 1681 1 682·1683 2398-2400 2401 -2402
Roliof 952 1008 1009 1010 1 080 1081
P/FP 1587-1588 1684-1685 1 686 1687-1688 2405-2406 2407-2408
Relief 953 1011 1012 1013 1 083 1084
P/FP 1589-1590 1 689·1690 1691 1692-1693 2412-2413 2414-241 5
Relief 954 1014 101 5 1016 1 086 1087
P/FP 1591 1694-1695 1996 1 697-1698 2418-2420 2421-2422 2423

Relief 955 1017 1018 1019 1 089 1090 1091
P/FP 1592-1593 1699·1700 1701 1702-1703 2425-2426 2427·2428

Roliof 956 1 020 1021 1022 1 092 1 093
P/FP 1594-1595 1704-1 705 1706 1707-1708 2432-2433 2434-2435

Relief 957 1 023 1 024 1025 1096 1096
P/FP 1596 1 709-1710 1711 1712-1713 2438--2440 2441-2442

Relief 958 1026 1027 1028 1 098 1099
P/FP 1 597 ·1598 1714-1715 1716 1717-1718 2445-2446 2447-2448

Roliof 959 1 029 1030 1 031 11 01 1 1 02
29
'
(2452-2504) (2505-:-2664) (2665-2824)

P/FP 2452-2453 2505-2506 2507-2508 2509-251 1 2665-2666 2667-2668 2669-:1.6'11
Relief 1104 1128 1129 1130 1200 1201 1202
P/FP 2454-2455 2512-2513 2514-2515 2516-2517 2672-2673 2674-2675 2676-2677
Relief 1105 1131 1132 1133 1203. 1204 1205
P/FP 2456-2457 2518-2520 2521-2522 2523-2524 2678-2680 2681 -2682 2683-2684
Relief 1106 1134 1135 1136 1206 1207 1208
P/FP 2458-2460 2525-2526 2527-2528 2529-2531 2685-2686 2687-2688 26?9-2691
Relief 1 1 07 1137 1138 1139 1209 1210 1211
P/FP 2461 -2462 2532-2533 2534-2535 2536-2537 2692-2693 2694-2695 2696-2697
Relief 1108 1140 1141 1142 1212 1213 1214
P/FP 2463-2464 2538-2540 2.541-2542 2543-2544 2698-2700 2701 -2702 2703-2704
Reliet 1109 1143 1144 1145 1215 1216 1217
P/FP 2465-2466 2545-2546 2547-2548 2549-2�51 2705-2706 2707-2708 2709-2711
Relief 1110 1146 1147 1148 1218 1219 1220
P/FP 2467-2468 2552-2553 2554-2555 2556-2557 2712-2713 2714-2715 2716-2717
Relief 1111 1149 1150 1151 1221 1222 1223
P/FP 2469-2471 2558-2560 2561-2562 2563-2564 2718-2720 2721-2722 2723-2724
Relief 1112 1152 1153 1154 1224 1225 1226
P/FP 2472-2473 2565-2566 2567-2568 2569-2571 2725-2726 2727-2728 2729-2731
Relief 1113 1.155 A 156 1157 1227 1228 1229
P/FP 2474-2475 2572-2573 2574-2575 2576-2577 2732-2733 2734-2735 2736-2737
Relief 1114 1158 1159 1160 1230 1231 1232
P/FP 2476-2477 2578-2580 2581 -2582 2583-2584 2738-2740 2741 -2742 2743-2744
Relief 1115 1 1 61 1 1 62 1 1 63 1233 1234 1235
P/FP 2478-2480 2585-2586 2587-2588 2589-2591 2745-2746 2747-2748 2749-2751 .
Relief 1116 1164 1 1 65 1166 1236 1237 1238
P/FP 2481-2482 2592-2593 2594-2595 2596-2597 2752-2753 2754-2755 2756-2757
Relief 1117 1167 1 1 68 1 1 69 1239 1240 1241
P/FP 2483-2484 2598-2600 2601-2602 2603-2604 2758-2760 2761-2762 2763-2764
Relief 1118 1 1 70 1171 1 1 72. 1242 1243 1244
P/FP 2485-2486 2605-2606 2607-2608 2609-261 1 2765-2766 2767-2768 2769-2771
Relief 1119 1173 1174 1175 1245 1 246,!' 1247
,.
P/FP 2487-2488 2612-2613 2614-2615 2616-261 7 2772-2773 2774-2775 2776-2777

Relief 1120 1176 1177 1178 1248 1249 1250
P/FP 2489-2491 . 2618-2620 2621-2622 2623-2624 2778-2780 2781 -2782 2783-2784
Relief 1121 1179 1 1 80 1 1 81 1251 1252 1253
P/FP 2492-2493 2625-2626 2627-2628 2629-2631 2785-2786 2787-2788 2789-2791
Relief 1122 1182 1183 1184 1254 1255 1256
P/FP 2494-2495 2632-2633 2634-2635 2636-2637 2792-2793 2794-2795 2796-2797
Relief 1123 ' 1185 1186 1 1 87 1257 1258 1259
P/FP 2496-2497 2438.2640 2641 -2$.�.:! :::34-1.-?.644 2798-2800 2801 -2802 2803·2804
Rel ief 1124
:�ge1l-.:>';
, .
1189 1190 1260 1261 1262
P/FP 2498-2500 26459L646 20�?·4�-16 21349-2651 2805-2806 2807-2808 2809-2811
Relief 1125 1191 1192 1193 1263 '1264 1265
P/FP 2501-2502 2652-2653 2654-2655 2656-2657 281 2-2813 2814-2815 2816-2817
Relief 1126 1 1 94 1195 1196 1266 1267 1268
P/FP 2503·2504 2658-2660 2661-2662 2663-2664 2818-2820 2821 -2822 2823-2!114
Relief 1127 1 1 97 1198 1199 1269 1270 1271
30
(2825-2877) (2878-3502)]
P/FP 2825-2826 2878-2880 2881-2882 2883-2884

Relief 1272 1296 1297 1298
P/FP 2827-2828 2885-2886 2887-2888 2889-2891
Relief 1273 1299 . 1300 1301
P/FP 2829-2831 2892-2893 2894-2895 2896-2897
Reliof 1274 1302 1303 1304
P/FP 2832-2833 2898-2900 2901-2902 2903-2904 •
Relit:f 1275 1305 1306 1307

P/FP 2834-2835 2905-2906 2907-2908 2909-2911
Relief 1276 1308 1309 1310
P/FP 2836-2837 2912-2.913 2914-2915 2916-2917

Relief 1277 1311 1312 1313
P/FP 2838-2840 2918-2320 2921-2922 2923-2924

Relief 1278 1314 1315 1316
P/FP 2841-2842 2925-2926 2927-2928 2929-2931

R�lief 1279 1317 1318 1319
P/FP 2843-2844 2932-2933 2934-2935 2936-2937

Relief · 1280 1320 1321 1322
P/FP 2845-2846 2938-2340 2941-2942 2943-2944

Relief 1281 132.3" 1324 1325
P/FP 2847-2848 2945-2946 2947-2948 2949-2951

Relief 1282 1326 1327 1328
P/FP 2849-2851 2952-2953 2954-2955 2956-2957
Relisf 1283 1329 1330 1331
P/FP 2852-2853 2958-2960 2961 -2962 2963-2964

Relief 1284 1332 1333 1334
P/FP 2854-2855 2965-2966 2967-2968 2969-2971

Relief 1285 133& 1336 1337
P/FP 2856-2857 2972-2973 2974-2975 2976-2977

Relief 1286 1 338 1339 1340
P/FP 2858 -2860 2978-2980 2981-2982 2983-2984

Relief 1287 1341 1342 1343
p/FP 2861-2862 2985-2986 2987-2988 2989-2991

Relief 1288 1344 1345 1346
P/FP 2863-2864 2992-2993 2994-2995 2996-2997

Relief 1289 1347 1348 1349
P/FP 2865-2866 2998-3461 3462-3464 3465-3468

Relief 1290 1350 1351 1352
P/FP 2867-2868 3467-3469 3470-3471 3472-3474

Relief 1291 1353 1354 1355
P/FP 2869-2871 3475-3476 3477-3479 3480-3482.

" � .::c .
Relief 1292 . ... ....v •w 1 :f57'' �8
1
P/FP 2872-2873 3483-3484 3485-3487 348 Z�J9

Relief 1293 135�i . · -��ou 1361
P/FP 2874-2875 3490-3492 3493-3494 3495-3497

Relief 1294 1362 1363 1364
P/FP 2876-2877 3498-3500 3501 -3502

Relief 1295 1365 1366
31
No. 4429-Pen-13/92/F.
FINANCE DEPARTMENT
• OFFICE MEMORANDUM
'Tho 1st February 1 992

Subject-Submission ofthelegal heir certificate to the Pension Sanctioning Authority.
Pension Sanctioning Authorities are ·sometimes handicapped in fianalising Family Pension and
Death Gratuity cases for want of proper indentification of legal heirs of the deceased pensioner.
To faciitate payment of life time pension to legal heirs of the deceased pensioners, Finance Depart
ment in their letter No.24073 (113), dated the 6th Juno 1984 clarified tothe Treasury and Sub
Treasury Officers and Accountant-General, Orissa that the legal heir certificates are to bo obtained by ·
the payee 9n their personal effort from-the local Talhasildars/Additional Tahasildars. Despite these
Instruments, the concerned payees do not obtain, for various reasons, the required certificates and
produce them before the Pension Sanctioning Authorities in time. As a result, such cases of delay
in payment of Family Pension and Death Gratuity are being frequently referred 10 the Pension
Adalat for devising appropriate remedial measures.
2. To exPedite disposal of cases indicated in the preceding Para. Government after careful
consideration have been pleased to docid.e that the concerned payee should be reminded by the
Pension Sanctioning Authority thrice through regi�tered A. D. Iotter in course of three consecutive
months to procure and produce the legal heir certificate for release of FamilyPension and Death
Gratuity failing which such casus aro to be treated <>S closed on the advice of Ponsion Sanctioning
Authority. Reopening of such cases will however arise only when the legal heir certificates are
received bythe Pension Sanctioning Authorities and they are satisfied that-non-submission oftho
required certificate in time was beyond the control of thu applicant.
:'-. K. PATNAIK
No. 4434-Pen. ·13/29/F·
FINANCE DEPARTMENT
OFFICE MI:MORANDUM
The 1st Fabuary 1992
Subject-Payment of provisional pension and gratuity to the retired Government Servant against
whom departmental or judicial proceedings are pending.
Rule 11 of Orissa Pension Rules, 1977 envisages trat the provisional pension at a rate not
exceeding the final pension of a retired Government Servant can be released in his/her favour
lrreapcctive of the fact that he/she has been proceeded with Departmentally or judicially. It has been
emphasized under the Finance Department Office Memorandum No. 39590/F., dated the 24th
November 1990 that, ifthe charges of the said proceedings against the retired Government servants
intended/concluded to inflict on him/her one of the minor pcnalities outlined under Rule 13 o f
S.C. (C.C.A.) Rules, 1962, the payment of gratuity in such cases shall be released without
held up by the Pension Sanctioning Authorities.
2. The object behind Rule 1 1 of Orissa· Pension Rules. 1977 read with instructions issued
thertunder referred to above is that the pension and gratuity, being the last intitlements of a Govern
ment Servant,should be released for his/her early resetlement without any detriment to the interetf
32 -
of the-Government. Despite the above provisions of rules and instructions it is noticed that in many
cases the payment of provisional pension and gratuity are being delayed by Pension Sanctioning
Authorities under the plea of minor/routine charges, keeping in view the provision of Rule 1 0 of
Orissa Pension Rul�s. 1977.
3. It is, therefore, impress£d upon all P41nsion Sanctioning Authorities once again that payment
of provisional pension and gratuity should not bo held up where minor punishment under Rules 13
and 16 of 0. S. C. (C.C.A.) Rules, 1962 inflicted/proposed to bo inflicted on the retired Government
Servants on conclusion oftho Departmental or judicial proceedings drawn up againSt him/her.
P . K. PATNAIK
Principa I Secretary to Government
No. 7891- Pen,-13/92/F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 24th February 1992
Subject-Timoly preparation and submission of pension papers
A simplified procedure streamlining the action oriented time schedule for preparation, pro·
cessing and sanction of pension/gratuity at different levels was issued to all concerned in Finance
Department OffiC(' Memorandum No. 1/F.,dated the 1st January 1986. The object bohind the said
simplified prooed1.1re is that in all cases of retirement, pension either provisiona I (equals to final
pension) or final pension as the case may be, should be sanctioned on the first day of the month
According to the Office Memorandum referred to above, every Head of
r tired employ�s.
i t is due to the <J
the Office is required to prepare a list of employees who are due to retire from serviC(l within the
next 24- 30 months, twico in a year, i.e., 1 &'t January and 1St July and then transmit copy of the
so prepared to all concerned including the Pension Sanctioning Authority and the AcC.9!Jntant
I ist
Genera I (A&E), Orissa. It was also further Stipulated thereunder, that tho exercise of pro'cessing
of pension papers should be completed by the Head of Office and Pension Sanctioning Authority
as early as possible in advance before eight months ofthe dote of retirement ofan employee.
2. But it has come to thG notice of tho Government that the prescribed action oriented time
schedule is not at all being strictly adhered to, by the Pension Sanctioning Authority. as a result
ths pension pap�rs are seldom received in the office of Accountant-General (A&E), Orissa before the
date of retirement of the efr1)1oyees. It is pertinent to note that it has bsen assessed by the
Accountant-General (A & E), Orissa that during the iaSt one year (January, 1 991 to DE a< mbcr, 1991]
only in 1 7 cases pension papers were received by him before the date of retirement out of tota
number of6,855 cases. Delay in preparation, s
anction and authorisation of P. P. 0/G. P. 0. leads to
�
severe criticism and complains before different a uthoi y and in different form of discussions inclu
ding Pension A<faiat. To avoid such criticism and complains the procedural doubts, if any
dropped-up at the level of Pension Sanctioning Authority in the process of early transmission o
pension papers to the Accountant-General (A & E), Orissa should be removed early in consultcticr
with F. A./A. F. A. of the Administrative Departments and the Accounts Oflicer of the concerncc
Heads of the Department. The concerned F. A./A. F. A. will monitor the progress of transmission of
penr.il)n paoers and report the same to their Secretary/P. & P.-G. Department/FinancG Oeparrmenl
every month.
33
3. In view of this, all Pension Sanctioning Authorities are urged upOn once again that they
should take
utmost care in transmitting the pension papers to the office of the Accountant·
General (A & E), Orisss sufficiently in advance as per the prescribed time schedule referred to in
Para. 1 above to avoid any criticism or complaints in future.
P. K. PATNAIK

./' '
No. 1 1 200- Pen-19/92/F.
FINANC6 DEPARTMENT
OFFICE MEMORANDUM
The 1 6th M� rch 1992
Subject-Payment of Temporary Increase-Clarification.
For quite some time past the State Government and the Government of India are continuing to
sanC1ion 'T. I. to their pensioners as per norms and rates prescribed by them asa measure of dearness
relief in order to compensate the pensioners from rising prices.
From the 1st January 1986
the 'T.I. sanctioned by the State Government and Central Government are in equal percentage to be
calculated on the basis of quantum of pension since sanctioned to tho pensioners. Now a doubt har
arisen in certain quarters as to whether the percentage ofT. I. sha I I be calculated separately on
each quantum of pension or by adding both the quantum of pension in case of pensioners enjoyiug.
both State and Centra I Pension simultaneously.
2. After careful consideration ofthe' above matter the Government have been pleased to decided
that in case of pensioners enjoying both the State and Central pension the percentage of T. I.
shall be calculated on the quantum of each peosion separately and the sumtota I of such calculated
Amount shall be paid to them, henceforward after issue ofthis order.
S. K. RATH
Joint Secretary tQ Government ·
No. 33987-GPF·16/90-F.
FINANCE DEPARTMENT
RESOLUTION
Th9 7th Septembar 1991
SubjeC1-Rate of intereston the balance of Provident Fund forthe year 1991 ·92
The rate of interest on the accumulated balance in the Provident Funds specified below, for tit�
Financial year 1991·92 will be 12% ( twelve per cent ) per annum-
'
(I) General Provident Fund (Orissa).
(ii) Contributory Provident Fund (Orissa).
(Iii) Orissa Provident Fund (Sterling Account�).
ORDER-Ordered that the Resolution be published in the next issue of the Orissa Gazette
P. K. PATNAIK
PrincipaI Secretary to Government
•
34
FINANCE 06PARTMENT
Memo. No. 35801 (240)-G.fi.F.-21 /91 -F.
The 21st September 1991
.,0
All Departments of Goverl)mant/Hieads of Departments/all District Officers.
•
Subject-Filling up nomination in respect of G. P. F.
The undersigned is directe.d to invite a reference to Finance Department 0. M. No.1034-F.

dated the 12th January 1987 & 0. M. No. 181 83-F., dated the 29th April 1 988, o n the subject!
mentioned above and to say that nominations filed by bot!) gazetted and non-gazetted employees
shall be accepted by the Heads of Offices, and kept i\:1 \he service book of the subscriber concerned
for future reference,'such nominations are required to be sent to the Accountant-General, Orissa
alongwith application for final payment of provident fund dues.
Now it has been brouht to the notice of Government by the Audit Office that in a number o
case�. nominations are not enclosed to final payment application of G. P. F..'l'his- has resulted delay
• in final p_ayment of P. F. cases where subscribers are dead while in service or died before
authorisation or disbursement of G. P. F. bal:anqe, lll'ithout valid . nomination, the payment of P. F.
dues i n such cases has to be m�de to the surviving family members in equal shares, after obtaining
indemnity bond/guardianship certificate from the Court of Law in respect of minor children or to the
non-family member&. A number of such cases are pending for disposal in Audit.
In order to overcome the above difficulties, the Heads of Offices are required to. ensure the
following ·points :- I
(a) each subscriber to G, P. F. working under them gives a valid nomination in prcper form
(b) all columns of the nomination forms received have been duly filled in,
(c) each nomination is duly accepted by Head of Office,
(d) the nominations are kept in the service book of the employee concerned,
(e) these nominations should be enclosed to G. P. F.-final payment applications as and when.
·
they are sent to Accountant-General, Orissa. . ,,(;
Further, enforcement of the above provision of Government order should strictly be followed
and this may be brought lo the notice of all subordinate offices under their Administrative control.
S. K. RATH
No. 9372-G. P.F. -2/92-F.

GOVERNMENT OF ORISSA
FINANCE D6PARTM6NT
RESOLUTION
The 6th March 19.92

SUBj£Cr- Cost of Provident Fund Pass Book and the procedure for its realisation from the tubscriber�
of i3. P. F.
·
In the procedure outlined under Finance Department Resolution No. 1 1 618-F.; dat�d the 19tt
March 1987. it was decided that a durable Pass Book for Provident Fund Accounts shall be provided tc
each of the subscriber for his/her full service period. The price of the Pass Book was fixed at Rs. 10/·
35
(Rupees ten) per copy. In tho meantime, the cost of materials, printing and other charges have incteased
to a great extent, consequently it has not become possible to supply such durable Pass Books witll
plastic covers at the above cost. It has therefore been decided to re-fix the cost of the Pass Book
at Rs. 16/- (Rupees sixteen) per copy from the date of issue of these orders.
2. (a) The Drawing and Disbursing Officer while making requisition for issue of Pass Books in
favour of new subscribers should deduct the cost of the Pass Books as now re-fixed a b0ve from the
monthly Pay Bill of such subscribers creditable to the Head of Account "0075-Miscellaneous- General
Services-.800-Other receipts-(c)-�iscellaneous". In the requisition letter, the Drawing Officer
should indicate to the Finance Dtpartment the full name and designation of the subscriber, G. P. F.
Account No .., Bill No .., 'I'. V. No. and date on which the cost of the Pass Book has been realised from
the subscriber for issue of Pass Book.
(b) Where a new subscriber is not willing to allow necessary deduction towards the cost of the
Pass Book to the Drawing and Disbursing Officer, he/she may directly deposit the cash equivalent
to the cost of the Pass Book into the Treasury/Sub-Treasury through treasury chala n under the Head
of Account indicated in Sub-Para. (a) above. The Drawing and Disbursing Officer while making
requisition for issue of Pass Book should furnish the original chelan to Finance Department alongwilh
a forwarding letter indicating other details about the subscriber as stipul&ted under Sub-Para. (a) above.
The Drawing and Disbursing Officer should take utmost care and see that the original Treausry Challan
showing the deposit of the cost of the Pass Book under the appropriate Head of Account has been.
duly passed and authenticated with numbers, date, seal and signature of the competent authority of the
concerned Treasury/Sub-Treasury.
(c) 'The subscribers on deputation to any foreign body shall be issued Pass Books through the
Drawing and Disbursing Officer of their parent cadre after realisation of cost of the Pass Books in the
procedure indicated at (b) above. The cost of the Pass Books shall also be realised in accordance
with the same procedure as indicated under Sub-para. (b) above, in respect of subscribers drawing
their salary not on the basis oft he monthly Pay Bill authorised by Treasury/Sub-Treasury but directly from
the Banks through the cheques issued by their Drawing and Disbursing Officers.
3. A duplicate copy of the Pass Book may be issued in favour of a subscriber if the original is
lost. The cost of such duplicate Pass Book is now re-fixed at Rs. 24/- (Rupees twenty-four) per copy
and the same sha II be realised from the needy subscriber in tha appropriate procedures outlined under
Para. 2 above. Before issue of duplicate Pass Book the Drawing and Disbursing Officer should call for
a declaration in duplicato from the concerned subscriber that the original issued in his/her favour has
been lost. After issue of the duplicate Pass Book. an intimation alongwith one copy of the declaration
so received from tho subscriber should be sent promptly to the Accounts Officer in the Office of
Accountant-General, Orissa. The duplicate copy of the Pass Book shall be up-datect"from the month
in which it is issued on the basis of accounts maintained in the ledger. The Drawing and Disbursing
Officer should prominently indicate in capita I letter on the first page of the Pass Book, "DUPLICATE
COPY"with his/her seal and signature at the time of issue of the duplicate Pass Book.
'
4. No. Bank Drafts/Cheques would be entertairned by the Drewing a.nd Disbursing Officus towards
the cost of the Pass Book. The Drawing and Disbursing Officer should only m�ke requisition and
recommend fer issue of Pass Books only after allotment of Account Number by the Accounts Officer
in too Office of the Accountant-General, Orissa, in favour of the subscriber.
5. This partially modif1es the Finance Department Resolution No. 1 1 61 8-F., detfd the 19th
March 1987 on the subject to the extent noted above.
Order-Ordered that the Resolution be published in the next issue of the Orissa Gazette and
copies forwarded to all Departments of Government/all Heads of Departments/all District Officers/all
Treasury and Sub-Treasury Officers/Accountant-General, Orissa/Deputy Acccuntant-General, Orissa, Puri-
By order of the Governor
P. K. PATNAIK
36
Memo. No. 10349(2�5)-G. P. F.·6/92·f.
FINANCE DEPARTMENT
Tho 1Oth March 1992
To
All Dopa rtments of Government
All Heads of Departments
Subject-Timely settlement of G. P.. F, Case.s
Read:- Finance Department 0. M.. No. 35749-F., dated the 27th July 1979, No. 30423, dat�d tho 1Oth
August 1 988. No. 33338, dated the 29th August 1 989 and 0. M. No. 26331 -F., dated the 18th July 1 991.
The undersigned is directed to say that it has been brought to the notice of Government that
furnishing incorrect/incomplete information on final payment application of G. P. F. accumulations of
the retired Government servants by the Drawing and Disbursing Officer or Head of Officer to Accountant·
General, Orissa causes not only delay in settlement of their final dues but also leads to S()veral com·
plications including excess payment.
2. Provident Fund accumulations after retirement are required to be authorised by tho Audit office
basing on the information furnished on the application Form 0. T. C.-80 (A&B) by the subscriber and
forwarded through Head Office/Drawin!) and Disbursing Officer. Despite the issue of savera I Instructions
of Governmont on the subject referred to above it is still noticed in most of the cases the diffcrent .columns
1
of the application form either have not been filled in properly or some columns have been left out blank.
Head of Office/Department are not being careful in their scrutiny of details relating to date of retire·
'
ment, amount of subscription/refund last deducted (four months prior to retirement), drawal of advances
in twelve months preceding the date of retirement, while forwarding the final payment application,
to Accountant-General, Orissa as a result, the final payment cases are getting delayed.
3. In order to over come the difficulties noted under Para. 2 above, it is once again impressed
UPOn all concerned to furnish correct information on final payment application after ascertaining cor·
rectness of the information filled in by the subscribers, failing which this will seriously be viewed by
Government.
4. This may be brought to the notice of all subordinate offices under their Administrative..<':cr.trcl.
S. K. RATH
No. 23446- P. C. C.-11 /90-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
the 1 9 th June 1 991
Subject-Protection of ad hoc D. A./R. P. P. under the 0. R. S. P. Rules, 1989- Clarification regarding
Undr.r tho Orissa Revieed Scales of Pay (Amendment) Rules 1990, the employee� who were in
receipt of ad hoc D. A./R. P. P. in terms of Finance Department M6mo. No. 587, dated the 4th January
1986 ond No. 5520, dated the 16th Fvbruary 1987, have been granted protection of tho differential
as Personal pay to be absorbtd in future increase in pay in ctse such ad hoc D. A./R. P. P. togethe
-
37
ith existing emoluments as calculated in accordance with Rule 3 (c) of the 0. R. S. P. Rulos, 1989
exceed the revised emoluments. It has been envisaged in Finance Department Memo. No. 587, dated
the 4th January 1986 that th6 ad hoc D. A. will continue in the Revised Scale, 1985 so long as the
ncumbent continues to hold a. post carrying special pay.
Individual cases have now been brought to the notice of Finance Depart.ment where the employee
In receipt of ad hoc D. A. have discontinued to hold special pay carrying posts for a short period but
later appointed to the same post carrying speCial pay. 'Thus, a doubt has arisen whether such
employees would also be eligible to the benefit of protection of total emoluments as provided
under the Orissa Revised Scales of Pay (Amendment) Rules, 1990.
'l'o remove such difficulties, it is hereby clarified that the benefit of ad hoc D. A. shall be extended
to such employee (s) who were enjoying the benefit of ad hoc D. A. in terms of Finance Departmem
Memo. No. 587, dated the 4th January 1986 for the purpose of pay fixation under the 0. R. s. P,
(Amendment) Rules, 1990 by recording a certificate in the pay fixation statement to the effect that the
employee (s) was/were in receipt of ad hoc D. A. and the same.was discontinued due to circumstances
beyond the control of the Government servant.
$; K. RATH
No. 25275-P C.C.-38/91 -F.
GOVERNMENT OF ORISSA ..
FINANCE DEPARTMENT
R E S O L U T I O N
'l'he 5th July 1991
Subject- Orissa Revised Scales of Pay Rules, 1989
Under sub-rule (7) of the Orissa Revised Scales of Pay Rules 1989 the pay of a Government
,
servant who in the existing scale was drawing immediately before the 1 st May 1989 more pay than
his jurior in the &ame cadre and whose pay is fixed in tho revised scale at a stage lower than
that of junior, his pay is stepped up to the 52 me stage in the revised scale as that of tho junior.
Cases have arisen where the pay of the senior was equa I with that of the junior ill the existing
scale and their pay was fixed at the same stage in the Revised Scale under the Orissa Revised
Scale of Pay Rules, 1 989 l bltt subsequently, the junior got more pay due to his earlier date of
increment. 'l'o mitigate hardship of the senior tho Governor after careful consideration have
been pleased to decide that "the next increment of a Government Servant whose pay is fixed under
Rule 7 of Orissa Revised Scales of Pay Rules, 1989 on the 1st day of may, 1989 at the same stage,
as the one fixed for another Government servant junior to him in the same cadre and drawing pay
at the same or at a lower stage than such junior in the existing scale, shall be granted on the same
date as admissible to such junior ifthe date of increment of the junior happens to be earlier".
Formal amendment to the relevant provision of the aforesaid rules will be made separately.
Order-Ordered that tho Resolution be published in an extraordinery isslte of the O!/s111

G1zette for general information.
By order tho Governor
P. K. PATNAIK
Principa1. Secretary to Government

38
No. 44003-P.C.C.-31 /91-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
.
The 29th November 1991
Subject-Exercise of option under

regarding.
the 0. R. S. P. (Amendment) Rules, 1 99Q-Ciarificatto },
Consequent upon publicption of the 0. R. S. P. (Amendment) Rules, 1990,a doubt has ariseo
as tothe date from which option is to be exercised in case of those who have come over to the
advancement scales of pay in between the 1st May 1989 and 2nd October 1989.
The proviso to rule 5 as amended under the 0. R. S. P. (Amendment) Rules, 1990 states "that a
Government servant who prior to commencement of these rules had elected in pursuance of tiM!
�
provisions of the 0. R. S. P.· (for NGO) Rules, 1974, 0. R. S. P. (for Gazetted Officers) Rules, 1 974
0. R. S. P. Rules, 1981, 0. R. S. P. Rules. 1985 as the case may be, to come over to th
eDCiSting scale from a date after the 1st May 1989, shall unless he exercises fresh option und
the first proviso to come over to the revised seale from any subsequent date, be deemed to havl
elected to be governed by the revised scale applicable to his post w.e.t. 1st May 1989. I n cithe!
case, the pay of the Government servant shall notionally be computed in the existing scale i�
accordance with the appropriate rules on the 1st May 1989 or any subsequent date as may bt
electeo by him within the stipulated period and on the basis of pay so computeq. the pay In the,
revised scale shall be fixed in accordance with these rules."
In pursuance of rule 1 4 of the 0. R. S. P.. Rules, 1989 it is clarified that by virtue of the
provisions contained in rule 7 (11) read with the aforesaid provisions, a n employee can exercise
option to come over to the revised scale under the 0. R. S. P. (Amendment) Rules, 1990 from an)
date between the period of 1st May 1989 and 2nd October 1989 after enjoying the advancemen(
scale of pay. For example-'A' and 'B' are two employes. They were drawing pay in the seal\
of Rs. 890-1,830 and sanctioned advancement scale of Rs. 1,09Q-2,135 on the 1st Septembal
1989 and 9th· August 1989. ihey can exercise option to come over to the revised seal(
from the same dates i.e 1st September 1989 and 9th August 1989 respectively after availing th e
advancement scale of pay.
.•
Since in such case usual date of increment s

i retaiMd, the said usual date of increment wit
be the date of next increment in the revised scale after pay fixation. J
P. K. PATNAIK
No. 49- P.C.C:-38/91 -F.
FINANCE DEPARTMENT
R ES O LUTI O N
The 1st January 1992
Subject-Orissa Revised Scales of Pay Rules, 1989.

Government decision as contained in Finance Department ·Resolution No. 25275-F., dated the
5th July 1991 is that the. next increment of a Government servant whose pay is fixed under rule 7
of the Orissa Revised Scales of Pay Rules, 1989 on the 1st day of May 1989 at the same stage
as the one fixed for another Government servant junior to him in the same cadre and . drawing pal
39
atthe same or at a lower stage than such junior in the exostong scale, shall be granted on the same
date as admissible to such junior if the date of increment of the junior happens to be earlier. Cases
have now come to the notice where tho pay of the senior employee of the same cadre was higher
·
than that of his junior in the existing scale and their pay was fixed at the same stage in the
revised scale under the . 0. R. S. P. Rules, 1989 on the 1st May 1989 but subsequently the
junioo got more pay due to his earlier date of incr�ment. 'To mitigate hardship of such senior
employees the Governor after carefu l considera tion have further been pleased to decide that the
next increment. of such Government servant shall also be granted on the same date as admissible
to his junior. Increment in such case once antedated to that of a junior shall not be further
antedated on the s.ame ground unless it is otherwise admissible.
Formal amendment to the relevant provision ot the aforesaid rules will be made separately.
Order - Ordered that the. Resolution be published in a n extraordinary issue of the

Gazette for genera l information.
P. K. PATNAIK
No. 4014-PCC.-72/91-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 29th January 1992
Subject- Change of option under Orissa Revised Scales of Pay Rules-Clarification regarding
Generally, when the scales of pay of the Government servants are revise d, the employees are
allowed two months time to exercise their option either to contin ue in the existing scale o r to
come over to the revised scale of pay and the employees who do not exercise such option within
the prtscribed period are deemed to have opt e d for t he revised scales of pay.,. Basing �n the
options so exercised the pay in the revised scales are fix€d on every occasion of rtvisio n of pay
scales. Provisions allowing such option exist i n difftrrnt Revistd Sca lts of Pay Ru lts of
1961 , 1974, 1981, 1985, 1989 and 1990. These rules are published in the Official Gazetto ofthe
State. The employees arealso made aware of the various provisions of the Revised Pay Rules and
executive instructions thereon by circulation through their respective hues of OfficEs/DEpartment
·and empl oyees are called upon to exercise their option by the prescribed time.
'
It has now come to the notice of tho Government in the Finance Department that after lapse of
some years after the expiry of the prescribed period exercising the option, many cmploy.ecs are
.coming up with request "for change of their ear lier options and refixation of their pay under any
particular Revised Scales of Pay Rules on various grounds such as :-
(I) ignorance ofthe provisions of Revised Scales of Pay Rules and subsequent instructions
issued thereon ;
(II) failure to.exercise option within prescribed time-limit for the reason of their being posted
in interio r areas and not receiving the rules and i nstructions either in time ;
(Iii) change of the mode of calculation of House Rent Allowance at a later date ;
40
(iv) financial loss noticed after fixation of pay as per the option exercised 1
(v) drawal of higher pay by the juniors due to correct and appropriate exercise of option
(vi) refixation of seniority of pay /stepping up of pay/antedating of increment, at a later date I

(vii) sanction of E. B. with retrospective effect at belated stage after the expiry of the
period prescribed for exercising the option 1
(viii)
1
decision of the Government with regard to promotion, grant of increment or any
service benefits with retrospective effect, finalisation of court proceedings necessitating
refixation ·of pay, subsequent to the period prescribed for exercising option.
Gsnerally, a n option once exercised under a particular Revised scale of Pay Rules is final
unless the oompetent authority _holds otherswise consistent with the provisions of such rules
Thus, the ultimate resopnsibility rests with the Government servant who is to choose and opt, very
carefully, a beneficial date to come over to the Revised Scales of Pay so as to reap the maximum
financial benefit out of pay fixation from a particular date. 'There are, however, certain cases which
deserve consideration for the reason that in such cases either the earlier option becomes due to
late decision of Government or any Court or where the circumstances requiring change of earlier
option were beyond the control of the Government servant. Except in cases of these categories
there Is hal(lly any justification to entertain a· request or prayer at a belated stage for change of
the option already exercised. But it has been· experienced that a number of cases, whother theY
are decserving or not on tho basis of valid reesons, are b•ling referred to the Government in the
Finance Department for consideration requiring, in consequences repetitive work and entailing
avoible expenditure out of the State exchequer.
In order to put a s:heck on the aforesaid large number of references to Government in the I
Finance Department, which are
avoidable and to streamline the basis which should be taken into
acount while making such reference, the /'.dministrative Departments ofthe Government are hereby
requested to scrutinise such cases at their level so as to take a decision as to whether the earlier
option has become infructuous under the changed circumstances or the circumstances under which
any option is sought to be changed was beyond the control ofthe Government servants concerned.
The cases so scrutinised and found fit to be considered may only be referred to the Finance
Department for consideration.
I
The cases pending in the Finance Department on the date of issue of this Office Memorandum
wll bo disposed of keeping i n view the above guidelines.
f'
P. K. PATNAIK
No. 5437- P.C.C.-38/91-F. •
FINANCE DEPARTMENT
OFFICE MEMORANDUM
'The 7th February 1992
In Finance Department Office Memorandum No. 31026-F., dated the 8th August 1989 and noti•
fication No. 36758-F., dated the 28th September 1991 instructions have been issued regal(ling
stepping up of pay of senior officers to that of their juniors where such juniors promoted to
highEr posts after availing of the benefit of promotion to Level-l posts on advancement
scale of pay or junior Class-I posts or the junior draws more pay due to availing of advancement
41
crem�nts. such case�. it is clarified that the Administrative Department should take a decision
In
consultation with F. A. /A. F. A. of cohcerned Department. Where there are no F. A. and
F. A., such cases should be referred to Finance Department for consideratio'n.
'
.
regards the authority who will sanction antedating of increment of senior officers to that of
As
he junior as contained i n Finance Department Resolutions No. 25275-F., dated the 5th July
991 and No. 49, dated 1st J�n'uary. 1 992, it.is clarified that in such .cases the authoritY compe
ent to check the pay fixation statement in accordance with Finance DGpartment memo.
o. 37964(218)-F dated the 6th Octobar 1989 shall be the appropriaie authority for antedating
.•
he date of increment of the senior employees to the date of increment of the junior employees.
S. K. RATH
No. 7532-P.C.C.·144/90·F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 21st February 1 992'
In pursuance of the provrs1ons of rule 1 6 of tlhe Orissa Revised Scales of Pay Rules, 1 985
overnmem have been pleased to decide as follows :-
That the existing r schedule, to the afore

pay scales of the following post omitted from the fist
aid Rules shall be revised and the posts placed in the revised scal�s as shown <1gainst e<tch ;-
Name of the Name of the Po'sts I Service Existing Revised

Department scale of scale of pay
pay
(1) (2) (3) (4)
Home 1 . Operator 320-550 840-1,240
2. Attendant 255-390 780-1 ,160

(To be designated as
Higher Grade
Attendant).
3. Assistant Photographer 320-550 840-1,345
Health and Family 1 . Statistical Clerk 255-390 780-960

Welfare.
Works Crane Operator 370-630 935-1,530
2. Motor Grader Operator 370-630 935-1,530

3. Dumper Driver 300--470 84Q-1,240
42
(1) (2) (3) (4)
4. Heavy Machinery Operator 400-750 1 ,005-1 ,830
5. Welder Gr.-1 370-630 935-1 530

(l"ersonal) (Personal)
300-470 840-·1,240
6. ·Crusher Operator 240-340 625-940
7. Garage Keeper 200-280 570-790
Exercise of option, fixation and drawa I of pay in the revised scale in respect of incumb
of these posts shall b� regulated as per provisions of the aforesaid rules and order issued th
under from time to time.
'!'he Orissa Revised Scales of Pay Rules, 1 985 shall be deemed to have been amended "'
effect from the 1st January 1 985.
Formal notification for inclusion of these. in the first schedule of the rules will be isst
separately.
S. K. RA1'H
No. 1 7381- P.C.C.-8/92-F.
FINANCE DEPARTMENT
{
f.
RESOLUTION
The 1 5th April 1 992
Subject:-Revision of scale of pay under the 0. R. S. P. Rules, 1989
Consequent upon introduction of 0. R. S. P. Rules, 1989 as amended in 0. R. S. P. Rules. 1990 .,,

\
�)
effect from the 1st May 1 989, the pay scale of Senior Drivers were revised to Rs. 975-1,660.The Ori
Government Motor Karmachari Sanghwas demanding for further revision of pay scale of these D ri e
After careful consideration, Government in pursuance of rule 1 4 of the 0. R. S . P. Rules, 1989 h,

been pleased to decide that the pay scale of Senior Drivers shall be revised from Rs. 975- 1 ,660
J
Rs. 1,080-1,800. "
'1'o1c incumbent may a t his option retain his old pay until the date on which he has ea
his nJxt or any subsequent increment on the old scale or until he vacates his post or cease
draw pay on that time scale as per rule 76 of the Orissa Service Code. Such option shall be exerq
within a period of two months from the · date of publication of the Resolution i n the Orissa Ga•ettl
43
Fixation of pay in the new pay scale' shall be at the stage of the time-scale which is equal to hiS
pay in respect of the old post or if ther.e is no such stage, the stage next below that pay plus personal
pay equal to the difference. to be merged in future increase in pay as it does not involve assumt:-tion
of d�ties and responsibilities of greater importa nee than those attached tot he- c!d �ay i n accordance with
rule 74 (d) of the Orissa Service Code.
·--....s='
ORDER- Ordered that the Resolution be published in an extrao rdi na ry issue of the Orissa Gazette
for general informa tion and copies forwarded to all DEpartments of Gcvunmem/HH.ds of D�partments/
·
Accountant-General (Accounts/Audit), Bhubaneswar:
· By order of the�' GovernOl
S. K. RATH
';Joint Secretary to Government
No. 23209-f'.C.C.-22/91 -F.
FIN.\\N CE DEPARTMENT
RESOLUTION
'l'he 21st May 1992
Subject:-Revision of Sca l es of Pay under the Orissa Revised Scales of Pay Rules, 19&"
Government in Finance Department Resolution No. 36632, dated the .25th Septgmbe r 1989 have
revised the scales ofpay of non-gazetted StatiStical
posts of certain Departments on par with analosous
posts in the Directorate of Economics and Statistics In the recent past, Government in Pla nning and
.
Co ordi nation Department have taken the following decisions in respect of Sta tistica l services posts:-
-
(i) To form a combined gradation list of Statistica l Investigators and such equivalent pests existing
in other Departments/Heads ·of Departmen ts/ Offices including that of Directorate of Eccnomics and
Statistics for giving promotion to Class II, 0. S. & E. S.
(ii) To merge the posts of Ju nior Statistical Assistants with Statistica l Assistants existing in the
Directorate of Economics and Statistics in a common grade as Statistica l Assistant in the pay scale of
Rs. 1,400-2,300.
Keeping in view the above decisions, the question of rationalising . the pay sca les of Statistical
posts of some other Departments where qualification, procedure of recruitment, promotion .and job
contents are similar but existing in lower. scales of pay was under consideration of Government for
so�e time past. After carefl.ll consideration· Government in pursuance to rule 1 4
44
�
.
of the 0. R.S. P. Rules, 1 989 have been pleased to decide that the pay scales ofthese posts shall be
revisad as follows:-
Nome of the Name of the Existing Modified Prescribed educationa I

Depa rtment posts revised revised qualification for
scale scale with recruitment to
designation the post
(1 ) (2) (3) (4 (5)

0 )
Rs. Rs.
Stee I & Mines Jr. Statistics I . Aooistant 1,200-·2,040 1 ,400-·2,300 Bachelor's Degree in
(To be desi 'Mathematics or
gnated as Statistics or with
Statistica I Physics, Economics,
Assistant) Commerce or Socia·
logy with Mathe-
matics at Intermediate
or equivalent stage.
Statistica I Investigator/ 1,400-2,300 'To be _redesi· As above.
I
Commercia I lntel- gnated as
1ig ence I nvesti,)ator. Statist ic a I
Assistant.
Technical Assistant 1 , 400 -2,600 To be desig na �

Post-Graduate or He ns.
(Statistics) ted as Sta· Graduate Degree in
tistical In· Mathematics, Sta •
vsstigator. tistics.Ph y s i cs
Economics, Applied,
Econo mics, Sociolcgy
or Commerce.
H . & U. D. Statistical Assistant 1,350-2,200 1 .�00-2,300 Bachelor 's Degree in

Mathematics or
Statistics or with
Physics, Ec9nomics,
Comm�rce orSociology
with Mathematics,
at lntcrme d i a t e
or equivalent stage.
Statistica I Investigator 1 , 400-2,300 1 ,400-2,600 Post-Graduate cr Hons,

Graduate Degree · in
M a t h e m a t i c s,
' Statistics, Physics,
Economics, Avplied
Economics, Sociology
or Commerce.
Rural 03velopment Statistical Assistant 1,350-2,200 1,400-2,300 Bachelcrs D£gw� in

Mathematics or
I
Statistics or with
Physics, Economics,
Commerce or Socio.
logy with Mathe
matics at Intermediate
or equivalent stage,
+
45
(1) (2) (3) (4) (5)

�· --------�--
Health & Family Comp utar 1 ,200-2,040 1 ,400- 2,300 Bachelor's Degree in
Welfare ('l'o be des Mathematics o r
ignated as Statistics or with
Statist i c a I Physics, Economics,
Assistant). ' Commerce or Socio
logy with Mathe
matics at lntnmediate
o• equivalent sta·ge.
Sr. Statistical Assistant 935-1,530 1 ,40()- 2,300 Ditto
(From 1 -1 - (To be des-
1985) ignated as
Statistic a I
1 ,35()-2,200 Assisi<o nt).
(From 1-5-
1989).
H. &T. W. Statistical Assistant 1,350-2,200 1,400-2,300 Diuo
Education Jr. Statistical Assistant 1 ,200-2,040 1 ,400-2,300
(To be des- Ditto
ignated as
Statisti c a 1
Assistant).
Statistical Investigator 1 400-2 300 1,400-2,600
, , Po.st -Graduate or Hans.
Graduate Degree in
Mathematics, Stati
stics, P h y s i c s,
Economics, Applied
Economics, Socio-
logy or Commerce.
The above revised scales as modified shall be effective from the date of issue ofthis resolution and
be applicable to these incumbents who possess the aforesaid prescribed educational qualificaticns.
The incumbent may a t his option retain his old pay until the date on which he }!as earned his
next or any subsequent increment on the old scale or until he vacates his post or ceases to draw pay
on that time scale as perrule 76ofthe 0. S. C. Such option shall be exercised within a period of two
months from the date of publication of the resolution in the Orissa Gazette.
. .
Fixation of pay in the new pay scale shall be at the stage of the time-scale which is equa I to his
pay in respect of the old post or if there be no such stage, the stage next below that pay plus persona
pay equal to the difference to oo merged in fu�ure increaie in pay as it does not involve assumption
of duties and responsibilities of greater importance than those attached to the old pay in accordance
with rule 74(d) of 0. S. c.
ORDER--Ordered that the Resolution be published in a n extraordinary issue of the Orissa Gazette for
genera I information and copies forwarded to all Departments/Heads of Departments/Accountat·
General (Accounts/Audit), Orissa, Bhuba neswar.

S. K. RATH
Joint Secretery to Government
46
No. 24177-CS-IV-1 7/91-f;.

' '
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 25th June 1991
Subject-Payment of Dearness Allowance to .State Government Employees, etc.
In pursuance of Government Resolution No. 42541-F., dated the· 28th November 1989, the
Governor has been pleased to sa nction one Instalment of Dearness Allowance .to the State Govern·
ment Employees in the Revised Scales with effect from the 1st January 1991 at the following rates :-
Period from Pay Range Rate of Dearness Allowance

which payable per mensem
(1) (2) (3}
1 - 1 ·1991 Basic pay up to Rs. 3,500 51 % of pay

onwards
Basic pay between Rs. 3,501 and 38% of pay subject to a mlnimum
up to Rs. 6.000. of Rs. 1,785 per month
Basic pay above Rs.6,000 33% of pay subject to a minimum

of Rs. 2,280 per month.
NOTE :-The payment on account of Dearness Allowance involving fractions of 50 paise and
above sha II be rounded off to the next higher rupee and the fractions of less than so· paise
!'ha II be ignored.
.t'.'
2·1, These orders shall apply to the Goyernment Employees:(a) who have come over to .Revised
Scales of Pay, 1989 and (b) also to those who have retained the scales of pay existing prior to
the 1st January 1 985 and will continue to · retain the same scale of payafter the 1st
May 1 989 until they come over to the Revised Scales of Pay, 1 989. In case of employees coming
un der (a) the basic pay for the purpose of calculation of Dearness Allowance shall be the pay as
defined in Rule 33 (a) (i) of the Orissa Service Code. In case of employees coming under (b)
it will include in addition to pay in the pre-revised scale (as defined in Rule 33 (a) (i) of the Orissa
Service Code), Dearness Allowance and Additiona I Dearness Allowance as admissible on such pay as
on the 1st January 1986.
2·2. These orders shall also be applicable provisionally to the employees who have come over
to the Revised. Scales of Pay, 1985 and continuing to draw the same pending fixation of Pay
under :tho Orissa Revised Scales of Pay, Rules, 1 989 effective from the 1 st May 1989.
Pay for the purpose of calculation of Dearnoss Allowance for this category of employees shall be
the pay as defined in rule 33 (a) (i) of the Orissa Service Code and Dearness Pay admissible on
such pay in terms of Finance Department Office Memorandum No. 18547/F.,dated the 20th April
1 987. This provisional payment of dearness allowance shall be adjusted when the pay of the
employees concerned will be fixed in Revised Scales of Pay, 1989. .. -
47
2·3. These orders shall also apply to the membgrs of the 0. S. J. (Sr. Br.) who elect · or are
brought on the revised scales of pay as adopted in Home Department Resoulution No. 74176/SJS.,
dated the 9th November 1987 with effect from the 1st January 1 986 and also to. those
who eleC1 to retain the scales of pay which were in force prior to the 1st January 1 986.
In case of former, basic pay for the purpose of calculation of Dearness Allowance payable under
new principle shall be the pay as ddined in rule 33 (a) (i) ofthe Orissa S�rvice Code. In the case
of later, it will include in addition to pay [as defined in rule 33 (a) (I) of Orissa Service Code] in the
Pre-revised Scales, Dearnes� AllooNance nnd Additional Ocarness Allowance admissible on such pay as
on the 1st January, 1986.
3. The mode of paym9nt of Dearness Allowance admissible under these orders shall be as follows:-
The amount of Dearnes Allowance payable for the period from the 1St January 1991
to the 30th June' 1 991 in accordance with this Office Memorandum shall bo im;:.ounded
and credited to the General Provident Fund Accounts of the beneficiery rmploye<�s
(b) In case of Members of Orissa Superior Judicial Services (Sr. Br.) the arrear amount of
Dearness Allowance in accordance with this Office Memorandum for the period from the 1st
Jan Clary 1 991 to the 30th June 1991 sha II be impounded and credited to their reSpeclive
General Provident Fund Accounts of the concerned employees.
(e) In case of Aided Educational Institutions and Urban Local Bodies, the arrear amount of
Dearness Allowance for the period from the 1st January 1991 to the 30th June 1991
shall be impounded and credited to the respective Provident Fund Accounts of the con.
cerned employees.
(d) The State Undertakings/Corporations/UniversitiES and other Autonomous Organisations,

those who have been granting Dearness Allowance from time to time to their employees
at the State Government rates, the amount of D. A. payable to them for the period from
the 1st January 1991 to the 30th June 1991 shall not be paid . in cash and shall be
deposited by the employer in favour of the concerned employees in Postal Time
Deposit Account or Certificate for a minimum neriod of one year. In Time Deposit Account
or in any certificate the minimum deposit is Rs. 50 or multiple thereof. Where.
however, any instalement or arrears of instalments exceeds Rs. 50 or multiple there
the difference by which the amount excetds Rs. 50 or multiple thereof be paid in
cash. The Organisations referred to above who have not yet credited arrear
amounts of D. A. as per the terms and conditions envisaged in Para. 3 of FinanceCO).
Department 0. M. No. 39074/F dated the 20th November 1990 shall not draw this
.•
instalment of Dearness Allowance.
(e) The dues on account of these orders, in respect of employees who have already retired
or ceased to be in Government service or not required to subscribe during last 4 (four)
months of service shall bo paid in cash. In respect of employees who have no General
Provident Fund Account, new account shall be opened immediately in relaxation of the
relevant rules where necessary and thereaftor the dues shall be credited.
(f) However. in case of work-charged employees and job-contract employees of Consolida

tion, Survey and Settlement Organisations the amount payable for tho period from
the 1st January 1991 to 30th June 1991 shall not be paid in cash and shall be deposited
bythe employer in favour of the concemed employees in Postal Time Deposit Accounts
or Csrtificates for <> minimum period of one year. In a Time. Deposit Account or
in any certificate the minimum deposit it Rs. 50 or multiple thereof. Where, however,
any instalment or arrears of instalments excJe<'s Rs. 50 or multiple thereof the
difference by which the amount exceeds Rs. 50 or multiple thereof be paid in cash.
The duas on account of Dearness Allowartce in respect of such employees, who ·have
..
retired or ceased to be in service shall be paid in cash.
48
(g) The amount creditable to the Provident Fund Accounts of the employees for the perloc
from the 1st January 1991 to 30th June 1991 should be drawn from the appropriat>
head and credited to the General Provident Fund Account by the end of August, 199:
n nd the pay bill forthe .month of September 1991 shall not bt- �ntertained by th•
Treasuries/Specia I Treasuries/Sub-Treasuries concerned unit ss a crrtificate is recordt d b
the Drawing and Disbursing Officers on tho body of the Pay Bill that the enhancec
arrear Dearness Allowance creditable to the Provident Fund Accounts of the employee
as per this Offico Memorandum have been drawn and credited to tho Provident Fun•
Accounts of the concerned employees.
(h) In case of employees of Aided Educational Institutions the arrear amounts of Dearnes
Allowance for the I'Criod from the 1st January 1 991 to the 30th June 1991 should b
impounded and credited to the respective Provident Fund Accounts of the concernec
employee� by tho end of August 1 991 and the Pay Bill for the month of Septemb�r 199'
sha II not be entertained by the Treasurics/Spl. Treasuries/Sub-Treasuries concerned unles
a certificate is recorded by the Drawing and Disbursing Officers on the body of the Pa
Bill that the enhanced arrear Dearness Allowance creditable to the Provident Fun
Accounts of tho employees as per this Office Memorandum have been drawn an
credited to tho Provident Fund Accounts of the concernep employees. The Education ;
Youth Service Department and Director of Treasuries and Inspection, Orissa shoul
therefore ensure that the amounts are credited to the Provident Fund Accounts of sue
employees in time. Officers of/under the Education & Youth Services Departmer
responsible for disbursing grant-in-aid, should be very careful in this regard to ensu1
the above instructions are strictly followed.
(f) Amount of Dearness Allowance due from the month of July 1991 shall be paid in cas'
4. Dearness Allowance sanctioned under these orders will also be admissible to those Governmet
employees, who- are brought on the revised scales of pay under the Orissa Revised Scale of Pe
Rules, 1989 and also to those who have elected to retain the scales of pay which pcevailed prior to t�
1st January 1 985.
6. In case of employees for whom revised scales of pay under Orissa Revised Scales of P<
Rules, 1981 are yet to be fixed or sanctioned, the Dearness Allbwance may be paid provisionally<
admissible on pay. The provisional payment of Dearness Allowance will be re adjusted when th
pay of the employees concerned is fixed in the revised sc�les of pay.
NOTE :-For employees drawing pay rn pre-1974 scales of pay, the pay for the purpose of cafculatir
Dearness Allowance shall consist of Basic pay, Dearness Allowance, Additional Dearne:
Allowance and Interim Relief. if any, admissible on such pay as on the 31 st December' 1 97:
Dearness Allowance in accordance with these orders will also be admissible to the Governmec
6.
employees, etc. who were in service on the 1st January 1991 but ceased to be in service on th
date of issue of these orders.
7. On the body of the Pay Bill, Dearness Allowance should be exhibited separately.
8. These rates of Dearness Allowance and the mode of payment, etc. prescribed in these Offic
Memorandum shall also apply to the employees of Aided Educational Institutions, work-charg!
employees of Urban Local Bodies and Job-contract employees of Consolidation, Surveyand Settleme
Organisations.
P. K. PATNAIK

49
No. 31 221 -CS-IV-10/91 /F.

FINANCE DEPARTMENT
OFRCE MEMORANDUM
rhe 30th Septembre 1991

Subject-Admissibility of Festival Advance to Non-Gazetted Government employees-Raising of the
pay limit.
rhe maximum pay ceiling of the non-gazetted Government employees for availing of the Festival
advance was . last fixed at Rs. 1,320 P.M. in Office Memorandum No. 1 1 1 6, dated the 8th January
1986. Consequent upon itnplementation of the Orissa Revised Scales of Pay Rules, 1989 the
question of upward revision. of the pay ceiling oi the non-gazetted Government employees for
availing of such an advance was under consideration of Government.
2. After careful consideration Government have now been pleased to decide that the maximum
pay limit of the non-gazetted Government employees shall be fixed at Rs. 1,800 per month in the
revised scales of pay to become eligible for the Festival advance. The non-gazetted Government
employees continuing in the pre-revised scales wilhin the maximum pay ceiling of Rs. 1,320 P. M.
will also be eligible for the aforesaid advance till they come over to the Revised Scales of Pay, 1989.
3. All other terms and conditions earlier prescribed by Government relating to sanction, recovery
etc. of the advance shall remain unaltered.
t 4. This order shall take effect from the date·of issue.

f
P. K. PATNAIK
·Principal Secretary to Government
v
No. 40029-CS-IV·CA·II-49/91/F.
FINANCE DEPARTMENT
g
OFFICE MEMORANDUM
3
The 29th October 1 991
,
In the Office Memorandum No. 13922/F. , dated the1 8th March 1 980 and No. 415:?0/F.
dated the 22nd December 1967 issued from this Department rates of interest chargeable pet
annum on advances to Government servants for purchase of Motor car, Motor Cycle, Bi-cycle and
house building were fixed. After careful consideration, Government have been pleased to reviso
the rates of interests on advances for purchase of conveyances and house building advances at the
rates per annum, as indicated here under.
(A) Conveyance advance Rate of interest
(/) Bi-Cycle 8%
(li) Motor Cycle/Moped 9·5 %
(iii) Motor Car 12%
"
50 ., . .. '""''
.
. ·..
(B) House Building advance
Advance sanctioned up to-

Rate of interdst
Rs. 50,000 79g
Rs. 1 ·oo l3kh 8%
Rs. 1·50 lakhs 9%
Rs. 2·00 Iakhs 10�
Rs. 2·25 l.:.khs 1 O·M�
Rs. 2·50 lskhs 1 1 o/c
'I'he above revised rates of interest will be applicable from the dt>te of issue ofthe ordet,
P. K. PA'I'NAI K
No. 43937-CS-IV-17/91-F.
FINANCE DPARTMENT
OFFICE MEMORANDUM
/
The 29th November 1 991
Subject-Payment of Dearness Allowance to the State Government employees
In pursuance of Government Resolution No. 42541/F., datd the 28th November 1 989, t
Governor has been pleased to sanction one instalmentof Dearness Allowance to the State Governme
employees drawing basic pay up to Rs. 3,500 per month raising the rate of 0. A. with efte,.tt fro
l
1st July 1 991 to 60 per cent of the basic pay against 51 per cent per month contained in th� Finan ·
Department 0. M. No. 24177-F., dated the 25th June 1991.
NOTE-The payment on account of Dearness Allowanc� involving fractions of 50 paise and ab01
sha II be rounded off to the next higher rupee and the fractions of less than 50 paise shall
ignored.
2·1. These ordersshallapplytotha St<�te Government employees, including membersol 0. S. J.

� employees of aided educational institutions, Work-charged employees and Job-contract employees
Consolidation, Survey and Settleme!lt Organisation, Universities and other Autonomous Organisatio
�
who have been granting D. A. from time to time to their employees at the State Government rates.
case of employees of State Undertakings, Corporations, separate order is being issued.
2·2. These orders shall apply to the above category of employees (a) who have come over to
Revised Scales of Pay, 1 989 (b) who have come over to the Revised Scales of Pay, 1 985 and coniine
1t
ing to draw pay in the said rules pending fixation of pay under 0. R. S. P. Rules, 1 989 with effect fro �
the 1 st May 1989 and (c) a I so to those who have retained the seales of pay prior to the 1st Ja nuar
1985 and continuing on the same scales of pay after the 1st May 1989.
51
In casa of employees coming under (a) the pay for tho purpose of calculation of Dearness Allowa;;��
shall be the pay as defined in rule 33 (a) (i) of the 0. S. C., in case of employees coming under (b) the
pay for the purpose of calculation of D. A. shaII be the pay as defined in rule 33 (a) (i) of the
0. S.C. plus the Dearness pay admissible on such pay in terms of Finance Department 0. M.
No. 18547-F., dated the 20th April 1987 and in case of the employees coming under (c) it will include
in addition to pay In the Pre-revised Scales · [as defined in rule 33(a) (i) of the 0. S. C.]
Dearness Allownace and Additional Dearness Allowance as admissible on such pay on the. 1st January . . -
1��
3. The mode of payment of Dearness Allowance admissible under these orders sha ll be as
follows;-
(a) The amount of additional dearness allowance payable for the period from the 1st July 1 991
to tha 30th June 1992 in accordance with this 0. M. shall be impounded and credited to
the General Provident Fund Accounts of the beneficiDry employees.
(b) The Organisations who are granting D. A. to their employees from time to time at the State
Government rates, the amount ofadditional D. A. payable to their employees shall be drawn·
and deposited to the Postal Time Deposit or any other certificate at least for a period of one
year. In a time deposit or any other certificate, the minimum deposit is Rs. 50 or multiples
thereof. Where, however, any instalment, or arrears of instalments exceeds Rs. 50
or multiples thereof, the difference by which the amount exceeds Rs. 50 or multiples
thereof be paid in cash. .
:; ,
..�
�
··

(c) The dues on account of Dearness Allowance in respect of such emplo-yees, who have retired
or ceased to be in service or not required to subscribe durjng the last four months of
service shall be paid in cash.
(d) The amount of D. A. due from the month of July, 1 992 s�a l l be paid in cash.
_
-·
4. The concerned G. P. F. sanctioning authorities and the concerned Drawing & Disbursing Officer
should record a certificate in the G. P. F. sanction order and in the bill respectively to the effect that the
present dose of D. A. has been excluded from the 'Computation for purpose of withdrawal of the G. P. F,
._,
5. The amount of arrear dues of D. A. creditable to the G. P. F. Account of the emp!-'>yees from the
1st July 1991 shall be drawn from the appropriate head and credited to the G. P. F. Account of the
concerned el)'lployees by the end of January 1992. The pay bill for the month of February, 1992
shall not be entertained by the concerned Treasury/Special Treasury/Sub-Treaswy Officers unless the
concerned Drawing and Disbursing Officers furnish a certificate on the bill for the month of February
1992 to the effect that the arrear dues of D. A. has been credited to the respective G. P. F.account
of the em.oloyees.
lha terms and conditions as containGd; in para. 5,6 and 7 of the 0. M. No. 24177-F., dated th-;
25�h June 1991 shall remain unaltered.
·�
P. K. PATNAIK·
'P�ncipal Secretttry to Gcvernment:--

�.
ll"'
52
No. 4439-CS-IV-4/90/F.
FINANCE DEPARTMENT
OFRCE MEMO�ANDUM
The 1st February 1 992
Subject-Grant of Advance to Government servants for purchase of Motor conveyance
Asper the existing provision of Rule 237 of the Orissa Genera l Financial Rules, Vol. I the Sta
Government may sanction a n advance for purchase of a Motor Car to a Government servant who
monthly basic pay is not less than Rs. 2,500as per the Revised Scales of Pay Rules, 1985. SimiIa
as per Rule 253 idfd advance for purchase of Motor Cycle/Scooter to a Government servant can
sanctioned if his basic pay is not less than Rs. 1,200 per month as per the Revised S.cale of pay Rul•
1985. It, thus. appearS'thatthe abovepaylimitswere fixed onthebasisofthepayscales of1985. The
pay scales in the meantime have been revised upwarcr' in 1 989. 'l'herefo·re, the question of revision
the minimum pay limit for admissibility to sancti·on of Motor Car/Motor Cycle/Scooter, etc. was un•
consideration of Governmeilt for some time past.
2. Government after caratul consideration have been pleased to decide a s follows:-
(a) The Stale Government may in the public interest sanction an <:dvance for purchase oi Me
Car to a Government servant whose monthly basic pay is not less than Rs. 3,000 as 1
the Revised Scale of Pay Rules, 1989. Officers drawing mon.tl hly basic pay of not less tt
Rs. 1 ,300 in the Pre-revised Scale, 1 985 sha·l l a lso be eligible for the aforesaid advar
till they come .over to the respective revised scale of pay.
(b) The State Government may in the public interest sanction a n advance for purchase
Motor Cycle/Scooter to a Government servant whose monthly basic pay in not less tt
Rs. 1,500 a s per the Revised Scale of Pay Rules, 1989. Officers drawing monthly b<
pay of not less than Rs. 550 in the Pre-revised Seales. 1985 shafl also be eligible for s1
'· advance till they come over to the respective scales of pay.
3 . The basic pay for the above purpose shall be the,pay a s defined under Rule 33 (a) (i) oft
Orissa Service Code.
4. Steps to amend the relevant provisions of the Orissa General Financial Rules Vol. I are bei
taken separately.
5. This will come into effect from the date of issu.e of the memorandum
P. fq, PATNAIK
Principal Secretary to Governmf
No. 1 1 255-CS-IV-9/92-F.
GOVERNMENT OF O RISSA
�N�N C E D E PARTMEN?
OFFICE MEMORANDUM
'l'he 17th February 1992

Subject-Grant of House Rent Allowance in favour of Government Employees
House Rent Allowance is admissible to a Government employee who refuses Government a ceo
modation when offered or surrenders the same after occupying it to move to his own house irre l
spec
of the date of his retirement in terms of Finance Department Office Memorandum No. 38282-F.. j
the 14th July 1987. According to existing provisions, house rent allowance is not admissible
Government servant who surrenders Government accommodation and moves to a hired accommoda
•
53
2. The above matter was under consideration of Government for some time past. After careful
consideration, Government have been pleased to decide that Government employees, who surrender
Government accommodation and move to live in hired c.ccommcdation within a radius of 8 Kms. would
be entitled to house rent allowance zt appropriate r;J.tt s. Gcvcrnm�nt employees who have already
refused or surrendered Government accommoda'tion and h<.ve shiftf d to hirfd accommodation
as indicated above sha II be eligible fer house rent allcwanc� with effect frcm the date of issu.e
of this Memorandum.
3. Provision under. sub-para. (b) of Finance Department 0. M. No. 38282-F., dated the 14th
Jul y' 1987 sha rr <ema in unaltered.
4. This wiff not be applicable in cases of. ear-marked Government quarters.
v 5. This will come into force with effect from the date of issue of the order..
e
'· P. K. PATNAIK
e
,f Principal Secretary to Government
H
FINANCE; DEPARTMENT
'
Memo. No. 7404(223 )-C.S.-IV-HBA-5/91 -F.
0
e
T
tn °
c
All Departments/ Heads of Departments, Government. of Orissa.
0 Dated the 20th February 1 992
l
si Subject -Guideline for maintenance of accounts in respect of long-term advances.
e
In continuation ofthis Department Memo. No.372.94-F., dated the 5th Septemb€r 1 984 and No. 4009-F.
h dated the 29th January 1992 onthesubject mentioned above, the undersigr.ed isdirect(·d tos�ythat
it has been brought to the notice of Government by Accountant-Ge,ncra I, Orissa, Blll;be n€swer that
n at the time of finalisation of post-retirement benefits to r€1ir€d officials, he is toeing much poblcms
pertaining to drawa I of long-term advances as an official who has drawn house building a dvances
or conveyance advances might have got many lifts during hisservice and it is difficult to correlate the
drawals with his name having different designetions.- This aspect has been duly e;;'�mined in this
department.
After careful consideration, it has been decided that the fact of drawat of long-term advances like
House Building Advances and Motor ConveyancE> Advances, by an individual employee alongwith
made of recovery and rate of interest, etc., should be recorded in the Service Book of the concerned
employee in order to facilitate smooth recovery of the advance and intere-st and prompt finalisaticn
!advance account and release of D.C. R. G., etc., in favour of individuc I employee imm€diately after his
'
All the Drawing and Disbursing Officers under their administrative control may be insrructed
ccording ly.
The receipt of the letter may please be ac�nowledged.

t' B. C. DASPATNAIK
t
Deputy Secretary to Government
54
No. 21321-Codes-38/91-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
.. The 29th May 1991
The Governor of Orissa has been pleased to order that the following amendment shall be mad
to the Orissa General Financial Rules : Vol. I.
· '
AMENDMENT
In the Orissa General Finanial

. namely:-
c Rules for the existing Rule 199, the follo�ing shall be substitu J
".ELIMINATION OF AMOUNTS LESS· THAN FIFTY PAISE
. 199. Except in respect of dues fixed by or under any law or under any special order �
Government, financial transactions between Government and loca I bodies shall be roun de
off to the nearest rupe,e, i.e., fractions of 50 paise and above to be rounded off to the nel
•
higher rupee and the fractions of less than 50 paise to be ignored.
Note-Instructions for rounding off transactions i n Government Accounts are contained i n S. R. 9

·
·
ot Treasury Code, Vol. I",
N. R. DUBEY
Additional Secretary t� Government ._
No. 22200-Codes-3 6/91 - F.

FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 5th June 1991
The Governor of Orissa has been pleased to order that the fo ll owing amendment shall be made
the Orissa General Financial Rules, Vol. 1:-
AMENDMEN'I'
In the Orissa General Financial Rules for the existing '",, 297. '" '",.,"' ,;,, " '""'""'�
namely:-
"297, Expenditure of a capita l nature is broadly defined as expenditure incurred.with the object o
increasing concrete assets of a material and ;permanent character. Expenditure on a temporary asSQ
can not ordinarily be considered as expenditure of a capita I nature."
N. R. DUBEY
Additional Secretary to Government

55
No.46984-Codes-62/91 -F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
The 19th December 1 991
The Governor of Orissa has b9en pleased to order that th3 following amendment shall be made to
tM Orissa General Financial Rules, Vol.-1:-
AMENDMENT
For the existing item (iv) of Rule -272, the following shall be substituted, namely:-
Forms Conditions
"(iv) National Savings Certificates, Post Office National Savings Certificates, Post Office
Timl DeJosit Account, 10-Y�ar Social Security C5rti Time Deposit Account, 1 0-Year Social Security
fic3tes and Kisan Vikas Patras. Certificates and Kisan Vikas Petras should be
formally transferred to
the Departmental
authority who accepts the security with the
sanction of the Postmaster and should be
accepted at their surrender value at the time
when tendered The pledging of these deposits
.
should be in accordance with the procedures

Ia id down in the reSpective Rules.
N. R. DUBEY
Additional �ecretary to Government
{
FINANCE DEPARTMENT
NOTIFICATION •
The 29th April 1991
No. 17436-TRC-20/91 -F .-In pursuance of rule-15 of the Treasury Rules (Orissa), the Minister of
Finance �Iter consultation with ths Accountant-Gan9ral, Orissa, directs that the following a mend·
ments shall b3 made in the Subsidiary Rules fram;,d under the lraasury Rules (Orissa) published in
Part-11 of the Treasury Code, •Volume I, namely:-
AMENDMENTS
In the said Rules,-
1. in sul>sidiarY rule 1 74, for the words "in the next rule" occurring at the end, the w(llds, figures and
backs!& "in rule 175 and sub-rule (1) of rule 1 76"shall be substituted)
56
2. for sub rule (1) of rule 176, the following sub-ru le shall be substituted, na me ly:
- (1 ) 'rhe pay ar.d
-"
allowances of 1he Government servants shall be disbursed on the last two working days of the
month except the pay and allowe nee for the month of Ma rch which sha II bo drawn and disbursed
on or after tfle first day of April".
Note-This will also be applicable to officia ls referred to in Treasuary Rule 21.
3. These amendments shall be deemed tc have come into force with effect from the first dayof April ,
1980.
By order of the. Governor
N. R. DUBEY
FINANCE DEPARTMENT
No.20125(230)-TRB-29/91 -F.
From
Shri P . K. Patnaik
'l'o
All Secretaries to Government
All Heads of Department
All Collectors Dated t h e 17th May 1991
Sub: Moasur<'S tb improve financial administretion-·Prc;pu maintenance of Car h Book and vHification
of cash.
Sir,
•
I am directed to say that on the basis of the rerorts rec&ived frcm the Accountant-Gent.ral. Orissa
with regard to irregular ma in tena nc& of initialaccounts and records like the Cash Book and non-observance
of coda I provisions etc., a circule r No. 24436 (230)/F., date d the 20th July 1990 was issued for
,
information and guid.ance of a II ccncerned. ft.n instance disclosing short<ge of cash of about Rs. 5,000
a n d lrr6gular ma inte na ncE:: of Cash Beck has �Cfntly ccme to tho notice of the Chief Secretary du ring his
inspection. This shows that th� Drawing and Disbursh1g Officers/Heeds of Offices are not meticulous
In regul a r maintenance of Cash Book an<:t periodica l verification of cash bala nee. It is nH dless to
emphasise that irreguluity in the meintsn<nce cf c��h Bcok and laxity in th� verificeticn of cash J:rovides
scope for temporary misappropriation of Government c�>sh and defalcoticn which has to be prevented
altogethN. 1'11is can be prevented by strict owrvance of C(ldal provisions frequent surprise checks
,
by supervising Authorities and periodical inspection on and verification of cash by the Controlling
Officers.
2. S. R. 37 of the Orissa Treasury Code, Vol-1 elaborately outlines the procedure> for observance
by a ll Govarnment Officers required to receive and handle cash. The said subsidiary rule provides
th�t at the end cf each month the Head of the Office should verify the cash balance with reference to
57
the balance shown in, the Cash Book and, record a signed and dated certificate to that effect. With a
iewtoensuring regular and systematic maintenance of Cash Bookandpreventing any temporary shortzge
'ncash and misappropriation of Government money, the following guidelines are issued for observance
by all concerned:.-
(i) All monetary transactions should be entered in the Cash Book as soon as they occur and
attested by the Drawing and Disbursing Officers in token of such check.
(ii) In Offices where the Head of the Office is not the Drawing and Disbursing Officer the Cash
Book should be verified with reference to physical cash balance by the Hea d of the office
or by an authorised Officer subordinate to him but superior to the Drawing and Disbursing
Officer at least once in a month who sh�uld record a dated and signed certificate to that
effect.
(iii) In Offices where the Heed of the Office is himself the Drawing and Disbursing Officer, the
verification of physical cash balance with referenco to the Cash Book should be done at
least once in a month by his superior authority, if his office is located in thG same head
quarters.
(iv) In cases where the office of the superior authority is not in the samo headquarters, the
Head of the Department shall make necessary arrangement and issue such instructions so os
to ensure verification of cash and the Cash Bookofthe outstationed Drawing and Disbursing
Officers by the superior Officers visiting on tour to such outstations.
3. Tho Secretaries· ofthe Administrative Departments andtho Hcadsofthe Departmentsare requested

to ensure strict observance of the provisions and the procedure contained in S. R. 37 of tho Orissa
Treasury Code, Vol.-1 and the guidelines indicated· above.
4. These guidelines may be brought to the notice of a II the Officers under their administrative
control.
5. Receipt of this letter may please be acknowledged.
Yours faithfully
P. K. PATNAIK
FINANCE DEPARTMENT
Memo. No. 33801 (235)-TRC-48/91-F.

,.0
All Depart�nts of Government
All Collectors
Subject-Non-maintenance of Register of undisbursed pay & allowances as required under S. R. 235
of OTC Voi.-1-Non-observance thereof.
The undersigned is directed to say that the A G. (Audit· I) has observed an irregularity of
.-
persistent and recurrent nature in different Government Offices in reSpect of non-maintenance of

1 he Revister of pay and allowances as required under S. R. 235 (2) of the Orissa Treasury Code
\
58
Vol. 1. Under the aforesaid provision the Head of Office is responsible for the . disbursment ot
pay and allowances drawn from the Treasury to the recipients after obtaining valid quittances o n th<
Acqu.ittance Roll ma.intained for the purpose. If for any reason the payment cannot be made to a
payee in course of a month such amount is required to be refunded by short drawa I in the next
bill. However, as per the proviso under S. R. 235 (2), the Head of the Office has the discretion to
retain the undisbursed pay and allowances for any period hot exceeding 3 months provided he Is of
the opinion that the restriction is likely to operate to the disadvantage of the payee by causing hin
avoidable inconvenience and hardship.
2. As per note-5 under S. R. 235 (4) of the 'l'reasury Cede an account of undisbursec
pay and allowance is required to be kept by each Head· of the Office in a register in form
No. 0. '1". c. 28-B. In this register the entries of the totai and particular amount& of undisbursed
pay and allowances are required to be made serially in a chronological order and subsequent payment�
entered in the register and the Cash Book. Each of the entries in the register should be attestec
by the Head of the Office or a Gazetted ·Officer authorised for the purpose. An extract of the
amounts remaining u.ndisbursed fo·r 3 months shall be prepared out of this register to ensure thE
tefund of such amount either in cash or by short drawal from the next bill.
3. The procedure outlined in S. R. 235 is intended to ensure regular watch and prompt anc
proper utilisation of the amounts drawn from the 'l'reasury towards pay and allowances of thE
Government employees so that no diversion of funds and utilisation thereof for other purposes mal
occur. Despite such clear codal provisions, persistent Irregularity has been noticed and pointec
out by the Accountant-General, Orissa due to non-maintenance of the register of undisbursed pa\
and allowances in the prescribed form. Due to violation of the provision and non-observance of the
procedure difficulty is experienced by the Heads of Offices f Drawing & Disbursing Ofticers ir
watching the disposal of u ndisbursed amounts and it results in retention of heavy cash in tota
disregard of the rules and provides scope for temporary misappropriation and defalcation.
4. It is therefore, impressed upon all cone<>rned that the provisions contained in S. R. 235 (2.
of the Treasury Code, Vol.-1 should be strictly followed and the prescribed register of undisbursec
pay and allowances duly maintai�ed with a view to eliminating /rectifying the persistent irregularit
pointed out by the Accountant-General.
5. This may be brought to the notice of all the Officers under their administrative control.
N. R. DUBEY
FINANCE· DEPARTMENT
Memo. No. 33806 (235)-TRC-48 I 91-F.

To
All Hr;ads of Department
All Collectors
Subject:-Deposit of duplicate keys of cash chest in Treasury-Non-cbservancethereof
-
The undersigned is directed to say that Accountant-Genera l (Audit- 1) has observrd per;. ista)
irregularity in respect of Head of Offices I Drawing & Disbursing Officers due to their failure 1
deposit the duplicate keys of the cash chests· in the Treasury as required under S. R. 69 of
Orissa Treasury Coda, Vol.-1.
thl
59
2. It has been envisaged in S. R. 69 of the Orissa Treasury Code, Vol.-1 that moneys ·
received by a Government servant on behalf of Government, if not immediately remitted to superior
authority or a Treasury should be lodged in the cash chest provided in the office. For tho safety
and security of the cash kept in the office cash chest, necessary arrangement is required to be made
by tho officer concerned. In the note under S. R. 6g, it has been envisaged that if considered
desirable, the duplicate keys of the cash chest may be placed under the seal of the officer-in
charge in the custody of the 'l'reasury Officer.
3. The aforesaid provision which is of a precautionary nature is intended to ensure safety and
5ecurity of tho Government cash lodged in cash chests. Accordingly, it is impressed upon al
concerned that the duplicate keys of the office cash chests should be deposited in the strong room
of the Treasury in duo compliance with the provisions contained in the note below S. R. 69 of the
Orissa Treasury Code, Vol.·l.
4. This may be brought to the notice of all concerned under their administrative control.
N. R. DUBEY
Additions I Secretary to Government
FINANCE DEPARTMENT
Memo. No. 39399 (236)-TRB-20 / 91-F.
Tho 24th October 1991
To
All Departments of Government Iall Heads of Department/all Collectors

ubject-Procautions to be observed for fetching or carrying of Government money
The undersigned is directed to say that several instances of theft I burg la ry of Government
ney from th� hands of Peons I Treasury Sarkars while fetching the same from Bank to Office
ave coma to the notice of Finance Department. This has resulted in huge loss of Government
oney duo to lack of observanc� of precautions while fetching or carrying Government money
om Bank to Office and vice verse. In supersession of this Department letter No. 21079-F., dated
he 12th June 1 961 it is hereby informed that the following procedures be followed in th& matter
n order to avoid theft /loss of Governlll3nt money.
(a) For amount up to Rs. 5,000 the Treasury Sarkars I Peons may be allowed to carry the
mount.
(b) For amount exc-eeding Rs. 5,000 and up to Rs.25.000 the Treasury Sarkars I Peons
ould be accompained by a Class-III employees who may bo the Cashier I Assistant Accountant
r any other Clerk.
(c) For amount exceeding Rs. 25,000 and up to Rs. 1·00 lakh, the Treasury Sarkars I Peons
uld be accompained by two Class-III employee who may be Cashier IAccountant or any
her employee.
(d) For amount exceeding Rs.1·00 lekh, the Treasury Sarkars I Peons should be accompained
t two Class-Ill employees In the above manner and in addition, a Gazetted Officer of the office
ould also accompany.
60
(e) For amount exceeding Rs. 5·00 lakhs, special arrangements a s envisaged In the OTC Vol.
may be made for safe carrying of Government money.
.
.
Vehicles available in the office of the Drawing and Di�bursing Officer should invariably
provided for fetching or carrying of the money from Bank to Office or vice versa for amou
exceeding Rs. 25,000 .
'These guidelines may bo scrupulously followed.
The receipt of this letter may please be acknowledged.
N. R. DUBEY
Additional �cretary to Government
FINANCE DEPARTMENT
No. 44036- TRC-50/91-F.
'fho 30th November 1991
From
Shri 8. K. Mohapatra, Dsputy Secretary to Goverifmant
'To
1he Director of Treasuries and Inspection, Orissa, Bhubaneswar •
Subject-Manner of drawa I of stipend .or stipendary Engineers- Clarification.
Ref, Your letter No.1 7907,dated tho 14th October,1991.
Sir,
I am directed to invite a reference · letter metioned above and to state that the ma1
of drawa l of stipend for Stipendary Engineers shall be as follows :-
·•
The stipend for Stipendary Enpineers may be drawn in Form No. OTC-40-A as prescr
under S. R. 353 of the .Orissa Treasury Code Volume-1. These bills are not required to
countersigned and as such the same may be entertained by the Treasuries. when prese1
for payment by the Drawing Officers.
Yours faithfully,
8. K. MOHAPATAA
Deputy Secretary to Goverrome

61
FINANCS DEPARTMENT
NOTIFICATION
The 14th March 1 991
S. R. 0. No. 136/91 - l n exercise of the powers conferred by Section 7 of the Orissa Sales Tax Act,
1947 (Orissa Act 14 of 1 947), the State Government do hereby exempt the automobile dealers in Orissa
10m paymentof Taxunder sub-section (1) of Section 5 ofthe said Acton S41e of goods specified in column
) of the Schedule given below to the extent specified in column (2) for the period specified in columun
{3) subject to restrictions and conditions specified in column (4) thereof:-
SCHEDULE
Class of goods Extent of exemption Period Restrictions and conditions

subject to which the
exemption is granted
(1) (2) (3) (4ll
tor cycle, Motorcycle P-artly so as to reduce From the 16th March 1 . When the goods are sold
mbinations, motor-scoo the rate oftax under 1 991 to the 31st by a dealer registered under
ers
i and motorettes. sub-section (1) of March 1991 the Orissa Sal�s Tax Act,
Section 5 to 8% 1947 to the consumers in
the premise� of their
respective show-rooms
during 1 6th March 1991
to 31st March 1991 and
such dealer-
(i) Furnishes to the local

Sales Tax Officer a li6t of
goods entered by hirr
into the show-room for
sale to the consumer before
.....
such entry and list ofgoods
remaining unsold at the
end of the period men
tioned above
(ii) furnishes a separate

return in respect of sales
made to the consumers
during this period within
fifteen days from the 31st
March 1991 a long with
copy of the chelan in
proof of payment of tax
payable according to such
return.
'
(1) (2) (3) (4)

..
2. '!'he particulars ofthe goods

brought into the show
!Oom shall b� SUI:!ject to
ve!i.fication by a !"'Y offi9�
·authorised
. for
. .the purpose
I
under
. . the Orissa Sal'es
Tax P,.ct, 1947.
-
Note- For the purpose of this notification, the expression "Consumer" means any person other than
a registered dealer under the Orissa Sales Tax Act, 1947.
(No. 8808-C'TA•30/91 -F.)

'
B. B. MISHRA
Joint Secretaryto Government
I'JNANCEJ DEP.ARTME��
NOTIFJCAliON
'!'he .30th March t 991
·S. R. 0. No. 173/91-ln exercise of the powers confeNed by sub-section (1) .of Section (5) of thE
Orissa Sales Tax Act 1 947 (Orissa Act 14 of 1 947), the State Government do hereby dlrec tthat, with effec
from the 1st day of April. 1991, the following amendments shall be made. in the notification of the Govern
ment of Orissa in the Financipepartment No. 21 987- CTA-98/90-F., dated the30thJune,1 990,namelys-
AMENDMENTS
In the Schedule to the said notification,- f.�.
(a) for the words "Aluminium Ingot" appearing in column (2) against seria l No. 1 1 , the word:
"Aluf)lin1um lngoi and Aluminium wire rod of all varietiee"s;hall be subsitituted.
..
(b) after Serial No. 12, the following new serial and entries shall be inserted under approprial
columns namely:-
(1) (2)j
" 1 2-A Arecanut Eight per cent" 1

I
(c) in the entries against seria I No. 22, for the words "Hosiery Goods''appearing in column (2) an
"Eightper cent" appearing in column (3), the words"Hosiery Goodsand ReadymadeGarmenti
and "Four per cent "shall reSpectively be substituted
63
(d) in the entries against serial No. 32.
(I) after the word and coma "components" appearing in column (2). the word and coma
"accessories shal l be inserted ;
" •
(II) for the words "Eight per cent"appearing in column (3), the words "Four per cent"shall be
substituted ;
fe) after Soria I No. 34, the following new seriaI a nd entries shall be inserted under appropriate
columns, namely:-
(1) (2) (3)

"34·A Dhania, Methi, Kalajira, Panmadhuri, Postak ,Jeera, Eight per cent
"
Dry chillies and Tejpatra.
{f) after serial No. 41, the following new serial and entries shall be inserted under appropriate
columns nafnely:-
(1) (2) (3)

"41 -A Electric Pump Set Eight per cent ··,
(g) in the entries against serial No. 67 : -
(/) for the words "Motor vehicle including chassis of motor vehicle and spare parts, com
ponents of motor vehicle, motor car, fuel efficient motor car but eltcluding tractor and
it's trailer"appearing in clolumn (2),the words "Motor vehicle including chassis of motor
vehicle, motor car, trekker and Jeep, but excluding tractor and its troller" shall be
subsititutedl
(/1) for the words "Twelve per cent"appea ring in column (3) against serial No. 67, the worda
"fight per cent" shall be substituted.
(h) in the entries against Serial No. 68.-
(I) for the woros "Motor cycle and cycle combinations, Motor scooters, motorenes and a cce
ssories, component parts and spare parts of motor cycle and cycle combinations, motor
scooters and motorenes "appearing in column (2), the words "Motor Cycle, Motor cycle
combinations. motor scooters and motorettes "shall be substitutedI
(II) for the words "Twelve per cent"appearing in colum (3) against serial No:"58, the words
"Eight per cent" shall be substitued'
(/) after serial No. 81, the following new serla I and.enteries shall be inser!ed under appropriate
columns namely
(1) (2) (3)J

"B1 -A Portable G.enerator' up to 5•0 K. V. Eight per cent"1
(j) in the entries against serial No. 87, after the word "Refrigerator", appearing in column (2)
the words and figure "of capacity above 165 litres" shall be inserted 1
(k) after s�rial No. 87. the following new aerial and entries shall be inserted under the eppropriate
columns, namel.y:-
(1) (2) (3)j
"87-A Refrigerator up to 1 65 litre capacity 'twelve per cent'"

64
(l) after seriaI No. 92.the following new serial and entries sha II be inserted underappropriate columns:
· namely:-
(1) (2) (3)
"92-A Soda ash and Sodium bi-Carbonate Eight per cent"1
(m) after serial No. 93. the following �ew serials and entries shall be inserted under appropriate
columns,namely:-
(1} (2} (3)
I
"93-A Spare parts. accessories and component parts ·Of Twelve per cent"1
motor vehicle, motor car. fuel efficient motor car
but excluding tractor and it's trailer.
"93-B Spare parts, acc&ssories' and component parts Iof lwelve per cenu and"
Motor cyclye. motorcycle combinations. motor
scooters and motorettesJ -
(n) after serial No. 99, the following new serial and entries shall'be inserted, under appropriate
columns n?.mely:-
(1) (2) (3)
\
"99-A Umbrella Eight per cent".
(No. 1 t329- CTA-42/91 -F.]
BY order of the Governor

S. B. PANDA
FINANCE DEPARTMENT
NOTIFICATION
The 30th March 1991
s. R. 0. No. 1 74/91 - In exercise of thepowers conferred by section 6ofthe Orissa Sales Tax Act, 1 947
(Orissa Act 14 of 1 947). the State Government <;lo here by direct that, with effect from the 1st day of April
1 991 . the following further amendments shall be made in the notification of the Government of Orissa in the
Finance De)>artment No. 20206- C. T. A.-14/76-F dated the 23rd April 1976, namely:-
.•
AMENDMENTS
1n the Schedule to the said notification:-
(a) after Serial No. 15-B, the following new Serial and entries shall be inserted under appropriate
columna namely:-
(1) (2) (3)
15-C Gandhari chana -·
65
(b) after Serial No. 17, the following new seria Is and entries shall be inserted under appropriate
columns namely :-
(1) (3)'
17-A Hearing aid
17-B Hire charges of equipments and ma chinery of Kalinga Studios, ltd., Bhubneswar
(i) In the entries appearing in Column (2) against serial No. 30-D,after the words "oil cako", -·the
words ''incluning de-oiled cake shall be inserted! and
"
(cf) in the entries appearing in colunn (3) against serial No. 38-B for the date "31·3·1991 ", the
date "31·3·1994" shall be substituted.
(No. 1 1 332-C. 'f. A.-42/91-F.)
S. B. PANDA
FINANCE DEPARTMENT
NOTIFICATION
'The 30th March 1 9 91
S. R. 0. No 175/91- In exercise ofthe powers conferred by Section 6 of the Orissa Sales 'l'ax Act,
.
1947 (Orissa Act 14 of 1 947), the State Government do hereby direct that, with effect from the 1st day of
April1 991 , the following further amendments sha II be made in the notification of the Government of Orissa
in the Finance Department No. 20206 - CTA-14/76-F., dated the 23rd April 1976 as amend ed from time
to time, name ly:-
AMENDMENTS
In the Schbdule to the said notification-
(11 In the entries against Serial No. 26-E
(i) in column (2),after the words "Federation Umited", the words "and its Regional Unions•'
shall be inserted and
,
(ii) in column (3) the words "when used by them as raw material for extraction of oil", shall
be inserted 1 and
{b) for the enrry in column (2) against Serial No. 35-G the following
, entry shall be substituted
namely:- \
.
and its by products except VanaSpati,. by the Orissa State Co·

"Sale of finished products
operative Oilseeds Growers'. Federation Umited a nd its Regional Unions, to the Consumers H.
(JIIo. 1 1335- ClA-1 1 /90-F.J

S. B. PANDA
Joint Se retaryc to Government

66
FINANCE DEPARTMENT
NOTIFICATION
'l'he 30th March 1991
S. R. 0. No. 176/91-ln exeicise of the powers conferred by section 8 of the Orissa Sales 'Tax Act,
1 947 (Orissa Act 14 of 1 947), the State 9overnment do hereby notify that, with effect from the 1st day of
April 1 991 the sale of the following commodities in the ser.ies cf sales by successive de�lers shall be taxed
u
a t the point at which the first of such sale is effected by a registertd dealer nder the said Act.
SL Name of the commodities

No.
1 Agarbatti
2 Cassettes
3 Dha nia, Besan and Grams of a II varieties
4 Long Play records
6 Portable generators
6 Ught fittings and accessories thereof
V Spare and accessories of pressure cooker
8 V-Belt of machineries
[No. 11338-C'TA-42/91 -F.J
S. B. PANDA
Joint Secretary to G.overnment

,
FINANCE DEPARTMENT
NO'l'IFICATION J
' '
''.
'!'he 30th March 1991
s. R. 0. No. 177/91- l n exercise of the powers conferred by section 8 of the Otissa ·sates '!'ax Ac
1947 (Orissa Act 14 of 1947), the State Government do hereby make the following amendment to th
notification of the Government of Orissa in the Finance Department No. 22005-C'TA-89/90-F., date•
the 30th June 1990, namely:-
·
AMENDMENT I
In the� Schedule to the said notification, for the wc1ds "cotton y<.Jn ar.d ccttcn y<.Jn \1\HtE
appearing under column (2) against Serial number 36, the WeldS "Cotten wc.ste er.d ccttc n YSI
waste" sha II be substituted.
[ No. 1 1 341-C'TA-98/90-f.'. J .
-iEly_order of the Go�ernor

S. B. PANDA

67
FINANCE DEPARTMENT
NOTIF ICATION
The 6th April 1991
s. R. o. N o . 192/91 - ln exercise of the powers conferrGd by the clause (b) of sub-ssction

(6} of seciion 8 of the Central Salts Tax Act. 1956 (74 o f 1956), the State Government boiog
satisfied that it is necessery so to do in \he public interest. do hereby direct th�l no tax under the
said Act sMIIbo peyable by any detlu ha\'inn his place o fbus iness in the State of Orissa in respect
of the sates effected by him to rtgistered de;;lcrs of other States in course of inter-State trade or
commerce from such place of business of iron and steel as specified in clause (iv} of section 1 4 of
the said Act · subject to the following conditions, namely:-
·
1 . 1he dea ler efhicting sales in the course of inter-State trade or commerce proves that tho tax
under the Orissa Sales Tax Act. 1947 (Orissa Act 14 of 1947} has been paid in respect
of such iron and steel;
2. The dealer c.ffectir,g inttr·Stftc s�lcs cf ircn and steel in the scme form in lhohich it was
purchased inside the State of Oriss& in othu words, the iron and stee l must not have
,
been subjected to further processing or manufacturingr
3. The aeafer tffcctinQ sales in the ccurse of intu-�tate m de or ccmmHC(, ·also fumishes declara
tion in form C or D; as the ccse msy be>, c:s pEScrib< d undEr the Cen t re:I Sties '!'ex
(Registraticn and Turncvu} Rules. 1S57, to the•assessing et.ttt.cri\y; and
4. The de�ler effecting sates in the course of inter-State trade or commerce does not claim
reimbursement of the tax paid under the Orissa Sales '!'ax Act, 1947 under the provisions
contained in clause (b) of section 1 5 of the Central Sales 'Tax Act, 1 956 read with
,
section 14-B of the Orissa Salts Tax Act. 1947 and rule 42-A of the Orissa Sates Tax
Rules, 1947.
(N o . 14891--, CTA-52/91 (P. 'I'.-F.) ]
. By order of the Governor
S. B. PANDA
FINANCE DEPARTMENT ...
N011FICATION
The 26th July 1991
S. R. 0. No 556/91-ln exercise of the powers conferred by sections 7 and 8 of the Orissa

Sales 'l'axAct,1947 (Orissa Act 14 of1 947}, the State Government do hereby exempt the sale of petrol
high speed diesel, light diesel oil, powuine, aviation spirit, lubricant and liquid petroleum gas when
etfected by the undermentioned companies nter
i se from payment ofsafes tax notwithstanding that
those items have been prescribEd u�der Rule 93-F and Rule 93-1 of the Orissa Sales Tax Rules
1947 to be taxed at first point in a series of sales.
1 . Indian Oil Corporation ltd.,
2. Bharat Petroleum Corporation ltd.,
3. Hindusthan Petroleum Corporation Ltd.. and
4. lndo-Burma h Petrolueum Corporation Ltd.

68 '
'The above exemption shall' be subject to the following conditions, namely:

(1) The purchasing oil company shall be liable. 'to pay tax on its sale.
(2) 'rhe selling company shall obtain a declaration i n the form hereto annexed, from t�e
purchasing company in respect of a II such sales to the effect that the purchases are for the purpose
of resale bythe purchasing Company in Orissa ina manner �.bich will be subject to levyoftaxundel
,the aforesaid A ct. A single declaration shall cover all transactions of sales made during a month
A copy of the d.eclaration shall be preserved in the counterfoilbythe purchasing. company and shal
.
be produced before the Assessing Authority on demand: 'The declaration to be rssued by the
purchasing company shall be issued serially and chronologically in their own station_ery.
FORM 'Of: DECLARATION
Book No. . . . . . . . . . . . . . . Serial No .. . . .. . . . .. .. . ·" Book No.... . . . . :. . . .. . . . . Serial No . . . . .. ... . . ... .,,
Counterfoi I
(See Notification No.. . . . . . . . • . ... . . . . . . . . . . (See Notification No . . . . . .. . .. . . . . . . . . ... -�· ..
Dated . . . . . . . . . . . . . • •.. . . . . . . .•. ,• • . .... ) Dated . . . . . . . • . . . . . . . . . . . ,. . . . ,. ... . ·. . • • . . • )
· · · · ·
. . . . . . .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . · · · · · · � · · · · · · · · · ·'� · ·· · · · · · · · · · · · · · · · ·
· ·
·
(Selling company) (Selling company)
· · · · · · · · · · · · · � · · · · · · · · · · · · · · · · · · · · · · · · . . . . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . ..
. .
. . . . . . . .
J
· . . . . . . . . . . . . . . . . . . . . (address.) .
... .. . . . . . . . . .. ... . . . . . . .. , . (address)
, . . . . . . . . (R. c No.) ." :. . . . (R. C. No.)

·
. . . . . . . . . . . . . . . . , • • . . . . . . . . . . . . . . . . . . . . . . . . .
Declar.ation given for the following purchases Certified that the commodity purchased Iron
for the purpose of resale during the month. you as per Bill/Cash Memo. stated below iurin!
the month ending . . . . . . . . . . . . . . : arj "' . . .
for the purpose of resale by me/us in Orissa in ;

manner which will be subject to levy.of tax unde
the Orissa Sales Tax Act. 1947, and I /_We shal
pay tax according to the provisions of the said Ac
and the Rules made thereunder on,the 'Sal;,.s ofth•
_ ...
commodity by me/us.
Bill/Cash Memo. Commodity QuantitY Amount Biii/Ca�h CommoditY Quantity Amount

No and date Memo. (llo.
and Date
(1) (2) . (3) (A) (5� (6) (7) (8)
'
Name ofthe Purchasing Company Signature anc
status of th� person signing the declaration
(No. 27331 - CTA·25/91 ·F.)

S. B. PANDA
Joint Secrete ry to Gove;nment
69
LAW DEPARTMENT
NOTIFICATION
The 26th July 1 991
No. 1 0854 1 Legis.- The following Ordinance promulgated by the Governor

of Orissa on the 26th July 1991, is hereby p ublished for genera l information.
· ORISSA ORDINANCE No. 6 OF 1 991
T H E ORISSA SALES TAX (AM ENDMENT) ORDINANCE, 1 991

AN
ORDINANCE
FURTHER TO AMEND THE ORISSA SALES TAX ACT, 1 947
WHEREAS the Legislature ofthe State of Orissa is not in session;
AND WHEREAS, the Governor of Orissa is satisfied that circumstanoos exist

which render it necessary for him to take immediate action to amend the Orissa
Sales Tax Act, 1947 in the manner hereinafter appearing;
NOW, THEREFORE, in exercise ofthe powers conferred by clause (1) of

Article 213 of the Constitution of India, the Governor of Orissa is pleased to
make and promulgate the following Ordinance in the Forty-second Year of tho
Republic of India:-
S!lort itle
t 1. (1) This Ordinance may be called the Orissa Seles Tax (Amendment)
aDd Ordinance. 1991.
-
ment.
(2) I t shall come into force on such date ss the State. Government may,
by notification, appoint.
Amendmcnr;. 2. In sectton 2 of the Orissa Sales Tax Act, 1947 (hereinafter referred Ori6saAcll4
orscc:tion 2·: to of 1947·
as the prlncipa I Act),-
(a) after clause (ddd), the following clauses shall be inserted, namely:-
'(dddd) "importer" means a dealer who brings any goods into the State
or to whom any goodsare despatched from anyplace outside the
State;
(ddddd.) "manufacture", with a II its gramatica I variations and cognate

expressions, means producing, ellctracting, altering, orr·amenting,
Hshing or otherwise processing or a d opting any goods, but shall
not include such manufacture or manufacturing process as the
State Government may, bynotification. specify from time to ttme;.
(b) after clause (f), the following cle use shsll be inserted, namely:-
· (jJ) "Small Scale lnduetry" means an industry which is certified as such

by the DireC(or of Industries, Otissa, or the General Manager or
Project Manager of the concerned District Industries Centre, Ori;ee
or by any other aethority as the State Government may, by
nGtification, specify from time to time ;
70
Ameodment 3. In section 4 of the principal Act,-
of section 4,
(a) in su.b-section (1 ),-
{i) for the words, brackets and figure '"Orissa Saies 'l'ax (Amendment)
Act, 1990", the words, brackets and figures "Orissa Sa res '1'8�<
(Amendme nt) Ordinance, 1991" shall be subS1ituted;
(ii) for the letters and figure "Rs.1,00,000", the words "the limit
specified in sub-section (7)'� shall be substituted;
(b) in sub-sections (2), (3) and (4), for the letters and figure
"Rs. 1 ,00,000", the words, brackets and figure "the limit specifi ed
in sub-section' (7)'' shall be su bstitu.ted;
(C) after sub-section (6), th9 following sub·s�ction shall bs insened
na mely:-
·
�.
' (7) For the purpose of this section, th9 limit sha II be,
(a) in relation to a d�aler who is an im,)orter, Rs.20,000;

(b) in relation to a dealer who manufactures any goods (other
than such go0ds as the State Government may, by liotifica·
tion, specify from time to time in this behalf). Rs. 1 ,OO,OOOJ
(c) in relation to a dea ler engaged in the ex;ecution of works

contract and in execution thereof supplies goods (whether as
goods or in some other forms), Rs.1 00 000; and
. ,
(d} in rela tion to any other dealer not covered by cla uses (a}, (b)
a nd (c), Rs. 2,00,000".
4. In section 9 of the principal Act, in clause (b) of s ub-section (6), for

Amendment
of section 9 . the letters and figure "Rs.1 ,00,000", the words, brackets and figures "the limit
specified in sub-section (7) of section 4" shall.be substituted.
5. In section 1 1 of the principa I Act, in sub-section (3),-

Amendment
of section
11. (a) in the Explanation, after the words, brackets, figures and letter�
"u.nder sub-section (2) of section 13·AA',' the words. brackets,
figures and letters "or under su.b-section (2} of sectio n 1 3 -AAA"
sha ll be inserted; and
(b) in the p roviso, after the words, brackets, fi gure s.and letters '•under
sub-section (2) of section 13-AA" the words� brack�ts, figures and
letters "or under sub-section (2) of section 1 3-AAA" shall be
inserted.
6. In section 1 3 of the pri ncipa I Act, -
Amendment
of section
!3. (a) in sub-section (2) after the words, brackets, iigures and letters
"under sub-section (2) of section 13·AA" the words, brackets.
figures and letters "or under sub-section (2) of section 1 3·AAA"
shall be inserted; and
(b) in sub-section (4), in clause (ee), after the word, figure and letters,
"section 1 3·AA", the words, figttres and letters "or under sub•
section (5) of section 1 3 ·AAA", sha If be inserted.
71
1-rtion 7. After s3ction 13-AJ\ of th� principal Act, the following section shall be inserted,
of new
section namely:-
13-AAA.
Deduction
or tnx at "13-AAA. ( 1 ) Notwithstanding anything contained in section 13 or inanyother law
source frorn
pa)1M01 to
or c;>ntract to th� C·Jn!rary, any person res:;>onsible for paying any sum to any
small scale small scale industry for supplies made by it to the State Government shall at
Iodustry.
the timl of credit of such sum to th3 acc·Junt of th� sm311 scale industry or at
thetime of paymmt thlr�of in cash or by issue of a che que or draft or any other
m:>de, whichlvar is earli3r, dsduct th3 am:>unt of sales tax from the bills of
invoices.
(2) Wnile m1king de:luction as referred to in sub-saction (1 }, the deducting authority

shall grant a Clrtificate to th� small scala industry in tha prescribod form and
shall sand a copy tb3reof to thl S1les Tax Officer within whose jurisdiction
such S'Upply is made.
(3) Tna amJunt d3duct.Jd from thl bills or invoicas shall ba deposited into the
Govarnm1nt Treasury within on' week from th3 date of such deduction in
such form or challan as may be prescribed.
(4} Such doposit into the Treasury shall bs adjusted by the Sa los Tax Officer towards
the s1les tax liabilry of thl s1nll scale industry and shall constitute a good and
suffici�ntdisch3rg9 ofth31iablility of th� d�ducting authority to the small scale
industry to the extent of the amount deposited.
(5} If anY per•on cJntravenas th3 provisions of sub-section (1} or sub-section(2), or

sub·S)Ction (3}, thl Salas Tax Offic3r sh3ll,aftar giving him an opportunity Of
b�ing h3ard, by an ordn in w:itin1 im.?osa on:such person a penalty not exceeding
twice thHm�unt raqJirad to b3 d3ductad and deposited by · him into Government
Treasury."
8. For thl remJvdl of d�ubts it is hJraby d3clared that tha liability of any dealer to
Removal or
doubt.o. pay tax und3r thJ princi:;>al Act in ras;>act of any period prior to the date appointed by
notification ubder sub·S)ction (1} of saction 4 of the principal Act as amended by this
Odinanc9 shall not in any W3Y bl affected by any amedment made under this Ordinance.
YAGYA OUTT SHARMA
Dated the 26th Jut� 1991 GOVERNOR OF ORISSA

S. K. MISHRA
72
FINANCE DEPARTMENT
NOTif;ICATIONS
The 1 .st August ·1 991

S. R. 0 . No. 564/91-ln exercise of the powers conferred by sub-sectic n (2) of Stcti.cn 1 ol
Sales Tax (Amendment) Ordinance, 1991 (Ori�sa Otdincr.ce '1\o. 6 cf 1 !;&1 ), the St<te
the Orissa a
Government do hereby appoint the 1 st day of August, 1 991, as the date en which the said
Ordinance shall come into force.
[No. 28813- CTA-48/91 , (Pt.)-F.)
S. B. PANDA
The 1st August 1 991

S . R. 0 . No. 565/91 - ln exercise of the pcv.ers confemd by sub-section (1) ofS€ction 4 of the
Orissa Sales Tax Act, 1947 (Orissa Act 1 4 of 1 947). and in partia l mcdification of the notificatic�
, of the Government of Orissa in the Fin< nee Depa1\nif nt No. 219&9, d<-ttd the 30th June 1990, the
State Government _do hereby apP.cint the 1st dc.y of SrpH mb<r, 1991 as the date with effect frcrr
which every dealer, whose gross turnover durir.g the y��r H.clir.g en the 31st Mcrch 1 992 exceecec
the limit as prescribed in su.b -section (7) of the said S e ctio n, sh�llbe li;;ble to �a y ta x ur.cet the saic
A¢t, on sa les and purchases effect(d a fter tne said date.
(No. 2881 6-CTA-48/91 (Pt.)-F.]
By order ofthe Governor
S. B. PANDA
Joint Secretary to. Government
FINANCE DEPA\'!TMENT
NIOTIFICATION
The 14th August ,1991 '
s. R. 0. No. 615/91-Whereas the State Government are satisfied that it is necessary so to

do in the public interest;
Now, therefore, in exercis� of the powers conferred by clause (b) of sub-section (5) of Se cticn �
ofthe Central Sales Tax· Act, 1956 (74 of 1 956). the State Gov�•nment do he reby rescind 1ht
notification of the Government of Orissa in the Finance Der:artment No. 43637- CTA-:<.OO/e6, d<tec
the 81h December 1966.
(No. 30713-F.J

S. B. PANDA .
Joint Secretary to Govero,ment
73
LAW Dl!PARTMENT
NOTIFICATION
The 15th October 1991
No. 16004-Legis.-The following Act of the Orissa Legislative Assembly

having loeen assent£d to bythe Governor on the 11th October 1991, is hereb?published
for general information.
ORISSA ACT 21 OF 1991
THE ORISSA SALES TAX (AMENDMENT) ACT, 1991
AN ACT FURTHER TO AMEND THE. ORISSA SALES TAX ACT, 1947
Be it enacted by the Legislature of the State of Orissa in the Forty-second Year

of the Republic of India a s follows:-
Short title 1. (1) This Act may be called the Orissa Sales Tax (Amendment) Act, 1991.
and
c:ommcoc·c
ment. (2) It shall be deemed to have come into force on the 1st day of August, 1 991.
Amendment 2. In Section 2 of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the ?.f�n��
of section
2' princlpa I Act),-
(a) after clause {ddd), the following clauses shall be inS'ilrted, namely:-
'(dddd) ..importer·· means a dealer who brings any goods into the State
or to whom any goods are despatched from anyplace outside the State
. --
(ddddd) ..manufacture", with all its gra mmatical variations and cognate
expressions, meansproducing, extracting,alt6ring, ornamenting, finishing
or otherwise processing or adopting any goods, but shall not include
such manufacture or manufacturing process as the State Government
mcy, by notification, specify from time to time; and
(b) after clause (f), the following clause shell be inserted, namely!-
'(ff) "Small Scale Industry"meansa n industrY which is certified a s such

by the Director of Industries, Orissa, or the General Manager or Pioject
Manager of the concerned District Industries Centre, Orissa or by any
other authority as the State Government may, by notification, specify
from time to time;
AJn<ndment 3. I n Section 4 of the principa I Act,-

ol Scrtioo4
(a) in sub-section (1 ),-
(I) for the 111ords, brackets and figure"Orissa Sales Tex (Amendment,)
AC1, 1990", the 111ords, �rackets and figure ·'Orissa Sales Tax
(Amendment) Act, 1991 "shall be substituted;
(il) for theletters and figure "Rs. 1 ,00.000", the words, brackets and
figure �the limit specified in sub-section (7) "sha II be subetltutedl
'14
(b) in sub-sections {2), {3) and (4), for the letters and figure "Rs. 1 .oo.ooo·�
the words. brackets and figure "the limit specified in s>rb.oSection (7)"
sha II be substituted;
(c) after sub-secton (6). the following sub-section sha II be inserted, namely:-
"{7) For the purpose of this section. the limit sha II be.-
(a) in relation to a dealer who is a n importer, Rs. 20,000;
(b) i n relation to a dealer who mani!factltres any goods {ether than such
goods as the Sta�e Government may, by notification, Specify from time
to time in this behalf), Rs. 1.00,000;
.
(c) in relation to a dealer engaged in the execution of works contract arid in
execu.tion thereof supPlies goods (whether os goods or in some othar
forms), Rs. 1 .00,000; and
(d) in relationtoany otherdea lernot covered byclauses {a), (b) and {c),
Rs. 2,00,000."
AtM!ldmenl
4. In section 9 ofthe p, .,cipa I Act, in clause (b) otsub-section (6). for the letters
•
ofSection9. and figure "Rs. 1,00,000", the words, brackets and figures "the limit specified in
sub-section {7) of section 4" shall be substituted.
Amendment
5. In section 1 1 of the principal Act, in sub-section (3),-
of Section U.
(a) in the Explanation. after the words, brackets, figures and letters "under
sub-section (2) of section 13 -AA",the words, brackets, figures and letters
"or under sub-section {2) of section 13-AAA': shall be inserted; and
(b) in the proviso, after the words, brackets, figures and letters "under su b�
section (2) of section 13-AA", the words. brackets, figures and letters
"or u.nder sub-section (2) af section 1 3-AAA ", shall be inserted.
6. I n section 13 of the principal Act,-

Amendment
of Section 13.
(a) in sub-section (2). after the words, brackets, figures and letters "under
sub-section (2) of section 13-AA", the words, brackets, figures and
letters"or undersub-section (2) ofsection 1 3-AAA", sha 1i be inserted1 and
7
'
(b) in sub-section (4), in clause (ee) ,afterthe word, figure and letters"section
1 3-AA", the words, figures and letters "or under sub-section (5) of
section 13-AAA", shall be inserted.
Joscrlion of 7. Aftersection 13-AA of the principal Act, the following section shall be
new SoctioJ>
13-AAA. ·,nserted, namely:-
..
75
Deduction "13-AAA. (1) Notwithstanding anything contained in seciiori 13 or in any
of tax at
sou»ee from other law or contract to the contrary, any per.son responsible to pay any sum to a'ny
payment to small scale industry for supplies made by it to the State Government shall, at the time
small scalo
loOustry. of credit of such sum to the account of the small scale industry or at the time of pay
ment thereof in cash .,r by issue of a cheque- or draft or any other mode, whichever
is earlier, deduct the a mount ofsa Jes tax from 1he bills or invoices.
(2) While making deduction as referred to in sub-section (1 ), the deducting.

authority shall grant a certificate to the smail scale industry in the prescribed form
and sha II send a. copy thereof to the Sales Tax Officer within whose jurisdiction such
supply is made.
(3) The amount deducted from tha bills or invoices shall be dep·osited into the
Government Treasury within one week from the date of such deduction in such form
-
or challan as may be prescribed.
(4) Such deposit into the Treasury shall be adjusted by the Sales 'l'ax Officer
towards the Sales Tax liability of the small scale industry and sha II consititl(te a good
and sufficient discharge of the liability of the deducting-a uthority to the small scale
industry to the extent of the amount deposited.
(5) If any person contravenesthe provisions of sub-section (1) or sub-section

(2) or sub-section (3), the Sales Tax Officer sha II, after giving him a n opportunity of
being heard, by a n order in writing, impose on such person a penalty not exceeding
twice the amount required to be deducted and deposited by him into Government
freasuJy.�'�
Removal of 8. For the removal of doubts it is hereby declared that the liability of any dealer
doubts. to pay tax under th<> principal Act in respect of any period prior to the date appointed
by r.10tification under sub-section(1) of section 4 of the principal Act as amended
by this Act sha II not in any way beaffected by any amendment made under-this Act .
.1'
,
Repeal and 9. (1) The Orissa SalesTax (Amendment) Ordinance�1g91 is hereby repealed OrissaOrdi·
Savings. naoce No.O
of 1991.
(2) Notwithstanding such repeal, anything done or any <>ction t� ken under the
principal Act as amsnded by tha said Ordinance shall b.e deemed to have been done
or taken under the princi!)al Act as am9nded by this Act.
P. K. PANIGRAHI
•
76
THE ORISSA SALES TAX (AMENDMENT) ACT, 1991
TABLE OF CONTENTS
1 Short title and commencement
2 Amendment of section 2
\
5 Amendment of section 1 1
•
7 lnseltlon of new section 13-AAA
8 Remova I of doubts
9 RepeaI and sav,ngs
'
77
FINANCE DEPARTMENT
NOTIFICATION
The 18th November 1 991
S. R. 0. No. 874/91-Whereas the draft of certa in rules further to amend the Orissa Sales Tax Rules.
1947, was published as required by sub-section (1) of Section 29 of the Orissa Sales Tax Act, 1947
(Orissa Act 1 4 of 1 947) in the extraordinary issue No. 1 009 of the Orissa Ga2:ette, dated the 24th August
1 991 in the notification ofthe GovornmentofOrissa in the Fina nee Department No.31 997-C'l'A.-89/91 -F.,
dated the 24th August 1 991, as S. R. 0. No. 641/91 inviting objections and suggestions from
all persons likely to be affected thereby till the expiry of a period of ten days from the date of
publication of the said notification in the Orissa Gzette :
And whereas no objection or su�;gHtion hi. s bHn rcceivtd by thei State Gcvunment in
respect of the said draft;
Now, therefore, in exercise of the powers conferred by Section 29 of the saidAct, the State Govern
ment do hereby make the following rules further to amend the Orissa Sa lcs To x Rules, 1 947, namely :-
1 . (1) Th2se rules may be called the Orissa Sales Tax (Amendment) Rul�s. 1991 .
. (2f They sha II come into force on the date of thEir p ublict tic n in th� Orissa Ge2:ette.
2. In rule 5-Aofthe Orissa Sales Tax Rules. 1947 (hereinafter reffered to as the said rulEs), in
item (e) of the proviso to clause (i), for the words "rupees one lakh", the words, brackets and figure
"the appropriate limit as specified in sub-section (7) of Section 4 of the Act"sha II be substituted.
•
3. In rule 6 of the said rules. In sub-rule (2) for the words "rupees one lakh "the words, brackets and
tig4re "the appropriate limit as specified in sub-section (7) of Section 4oft he �ct"sha I I be substituted.
4. In rule 1 6 ofthe said rules. in sub-rule (1) for 1he words "rupees one in I akh", the words brackets
and figure "theappropriate limit as specified in sub-section (7) of Section 4 ofthe Act"shall be substituted
5. In rule 22 of the said rules, for the words "rupees one lakh"the words, brackets end figure "the
app�opriate limit as specified in sub-section (7) of Section 4 of the Act" sha II be substituted.
6. In rules 37 of the said rules-
(1) ·in sub-rule (1 ),after the words •'amount of tax" wherever they occur, the words and commas
"including the surcharge, if any" shall lx> inserted; and
(ii) in sub-rule (2), after thu words "payment of any tax" the words and commas "including the
surcharge, if any", shall be inserted.
7. After Rule 37-A of the said rules, the following rule shall be inserted, namely:-
"37-AA. Deposit of amount of tax deducted from bills or invoices of Small Scale Industries in
Government 'l'reasury:-
(1) The amounts deducted from the bills or invoices of Small Scale Industries for supplies
made by it to the State Government shell be deposited by the respective deducring
authorities into the Government Treasury under the appropriate Head of Account·
·
within one week from the date of such deduction by challan in FORM-XI:
Provided that the deducting authoritY may deposit the tax deducted from the bills or
invoices of the Small Scale Industry by paying it through a crossed Bank draft,
Banker's cheque, Manager's cheque, issued bya Scheduled B.ank or a cheque marked
or certified by such Bank as good for payment.
78
(2) The challan referred to in s ub-rule (1) shall be in quadruplicate of which one part
. shall be retained by the Treasury, one part shall be sent·by the TreasurY to· the
concerned Sales Tax officer and the rema ining two parts shall be returned to the
deducting authority after which the deducting authority shall retain one part ofthe
challan and �hall send the otlher part to the Sales .Tax Officer within whose
1urisdiction the Sma I I Seale lndustr\' is situated."
s. After rule 37-B of the sa id rules, the following rule shall be inserted, namely:-
"37-C. Grant of certifica te by deducting aiUthority to the Small Scale I ndustry- After making the
deduction of tax from the bill or invoice of any Small Scale Industry. the deducting a uthority
shall a s ·soon as may be after depositing the amount deducted, grant a oertificate
to the Small Scale Industry in FORM-XI-8 and shall send a copy thereofto the Sales
Tax Officer within whose· jurisdiction the Small Scale Industry is situated.
9. In rule 94 of the said rule,s-
(i) in sub-rul9 (4), for cla use (a), the following clause shall be substituted, na mely:-
"(a) If on such examination and inspection a s referred.to in sub-rule (3) the Officer-in-charge
of the check-post or barrier _finds that the goods are not fully covered by a· way bill
in F-ORM-XXXII or that the way bill is. defective or incomplete or that there is evasion
of tax, or apprehends, for reasons to be recorded in writing, that there is likelihood of
evasion of tax in respect of the goods carried in any vehicle or boat, he sha II, in order
to prevent or check evasion of tax serve on the owner of the goods or any person on
his beha If a notice in FORM Vl - 8 giving him a n opportunity to rectify the defect or
omission, if any, or a n option to pay such amount as may be indicated by the Officer
in-charge of the check-post or barrier", llnd
(ii) in sub-rule (9), after the words "no evasion of tax" the words "or the subseq �t
tra nsaction in respect of the goods_ is not likely to· lead to evasion oftax"sha II be
inserted.
1 0. I n the said rules, in FORM- VI, for th� abbreviation and figure "Rs. 1,00,000" the words
brackets and figure "th3 appropriate limit u s sp zcified in sub-section (7) of the Section 4 of the Act'
aha II be substituted.
1 1 . In the said rules, for FORM V1:8 the following FORM shall be substituted, namely:-
"FORM VI-B
(See rule g4)
To
Shri . . . . . . . . . . . ·• _ . . . . . . . : , , • . . . . . . . _ . . . . . . . . . . . • _ . . . .. . . . • . . . . . . . . . _.,
Address . . . . . . . . . . . , , . . . . . . . • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . • . •.• •..
Whereas it �ppears fo me that the way bill in FORM-X)!XIJ supplied by you under sub-rule (3) of
rule 94ofthe Onssa Sales Tax Rules, 1 947 is found to be defective/incomplete for the following reason
namely:-
1.
2.
3.
4.
79
Whereas I find that there is evasion of tax in respect of goods carried, for the following reasons
namely:-
'
1.
2.
3.
4.
Whereas I apprehend that there is likelihood of evasion of tax in re:,pect of goods carried, for
the ·following reasons, namely:-
1.
2.
3.
4.
'You are, therefore, given an opportunity hereby to rectify the defect or omission stated above or
an oPtion to pay Rs . - (Rupees . . -
. . - - • • . . . • . . . • . . . . . . . . . . . . . . . . - . . . . . . . . . . • . . . . . • •
-· . . . . . . . . . . ... . . .... . . . . . . . ... . . . . . . . . . . 0 • • • • • 0 • -· 0 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • 0 •• •0 �

immediately on receipt ofthis notice, falling which, action will be taken under clause (b) of sub-rule
(4) of rule 94 of the Oris'l8 Sale Tax ltulea 19471
PLACE . . . . . . . . . . . . • . . . . . . . . . . • . • . . . • . . · .
DATE . . • . ·- -· . . . . . . . . . . • . • • • • . . . . . . • . • .
Sales 'tax Officer/Officer-in-charge

(Sf:.AL) of Check-post or Barrier".
•
12. In the said rul.ea, in FORM XI-
(i) for the brackets. words and figures "(Sea rules 7. 37 and 37-A)", the !brackets, words and
figures "(See rules 7, 37, 37-A and 37-AA)" shall be subS1ituted1 and
(ii) in thild columm of the table, under the heading "Payment on account of",-
(a) after the figures, letter and brackets. "13-AA (5)", the oblique- mark, figures, latter
and brackets"-13·AAA ''(5) ' shall be inserted; and
'(b) the words "'Tax deducted under Section 13-AAA"shall be inserted bolow the laS1 entry
13. In the said rules, after FORM XI-A. tha following Form shall be Inserted, namely:-
80
'"FORM XI-B
(See rule 37-C)
[Certificate of deduction of taxto be granted to Sma II Scale lndusnies by the deducting authorities
under Section 13-AAA (2) of the Orissa Sales Tax Act, 1947].
1 . Name, address and designation of the deducting· authoritY.
2. Name and address of the dealer (Small Scale Industry) from_ whose bill/invoice, deduction has
been made.
3. Whether the Small Scale Industry is registered under the Orissa Sales Tax Act, 1947 as a dealer ?
4. Registration number of the dealer (Small Scale Industry) under the Orissa Sales Tax Act, 1947
If registered:-
5. Name of the Sales Tax Circle in which registered:-
6. Gross amount o f the bill/invoice of the Small Scale Industry in respect of which ta�mtnt (eitlter
pan or full) s
i being made:-
7. Amount of sales tax deducted:-As. . . . . . . . . . . .. . . .. . . .. . ... -· · · -· . . . . . . . in words)

. .
(Rupees_. ... . . . . _, 0 000 . . • . . 0 0 . .

. 0 0 • • 0 0 . 0 0 .. . . .
. . . 0 0 . . . . . .. . . .)
8. Name of the Treasury in which the amount deducted has been deposited:-
9. 'l'reasury Challan Number and date:
10. Bank Draft/Cheque number and date, where payment has been made through Crossed B<.nk
Draft or Cheque. . . . •. . . . . . . . . . . . . . . . . . . . . . . • .
Certified that a n amount of Rs . . . . . - (in words) (Rupoees... . . . . .

. . o ) has been
. . 0 • • • • • . . . . . . .
deducted from the bill/invoice of tlie Small Scale Industry mentioned abOV.!l in respect of part/full
payment of supplies by the small Scale Industry and has been deposited into the Government Treasury/
paid through. Crossed Bank Draft/Cheque.
Date. 0 -· • 0 • • • • 0 • • • • • 0 • • 0 0 • • • • • • • Signature of the Deducting

Authority
(SEAL)
N. B.-A copy of the certificate shall be sent by the deducting alilhrity alcr.gwith a copy of the
Treasury Challon or as the case may be, particulars of the relevent Bank draft/Cheque
showing deposit of the amount deducted, to the Sales Tax Officer within whose
jurisdictipn the Small Scale Industry is situated".
(No. 42713 -CTA-89/91 -F.]
S. B. PANDA
Joint Seen tary to Govert;�ment
81
lAW DEPARTMENT
NOTIFICATION
Th<l 27th January 1992
No. 1381 -Legis.-The following Actofthe Orissa Legislative Assembly having

baon .;ssented �o by 1ha Govarnor on ths 25th January 1992 is hereby published
for �enaral informtioll.
ORISSA ACT 6 OF 1992
.
THE ORISSA SALES TAX {SECOND AMENDMENT) AC T, �991
t further to amend the Orissa Sales Tax Act, 1 �47

An Ac
BE it enacted by the Legislative of the State of Orissa in the Forty-second

Year oilha Republic of India as ioliows :-
Short title 1. (1) This Act may be called the -orissa Sales Tax (Second Amendment)
and
commence.
Act, 1991.
mee t.
(2) Section 3 shall be deemed to have come into force on the 1st day of
.
December, 1 989 and the remaining provisions of this Act shall come into force
...
at once.
Amendment 2. In the Orissa Sales, Tax Act, 1947 (herein after referred to as the principal Orissa Act
of ection
s 3. w on947.
Act), in section 3,-
(i) in sub-section (2), for the words "three members", the words "four
members" sha II be substituted ;
(!i) in sub-section (2-a), for the words "other member" and "il} the
supertime scale", the words "other two members" and "upgraded
super.time scale"shall respectively be substituted ; and
I
(iii) in · sub-section (2-e),-
(a) for the words "all the members", wherever they occur, the words
"three members" shall be substituted ; and
(b) ·for the words "tax and penalty:', wherever theY occur · in clause (a)
the words "ta" including surcharge, if any, and penalty" shall
be substituted.
Amendment 3. In the principaI Act, in section 13, after sub-section (7), t�e following
of s.et.ioo
13• su -secton shall be inserted, namely :-
"(8) (i) Notwithstanding anything cqntained in this Act, but subject

to the conditions as the State Government may by general or
Special order specify, where a dealer is allowed to defer paym� nt
of tall undef section 7 and where a loan iabilitY aq Jal to th > amou nt
82
of any such ta� payable by such dealer has been raised by the Indu
strial Prpmotion and Investment. Corporation limited, such tax
shall be deemed, in the public interest. to have been paid.
(il) The conditions to be specified under clause(i) shall include a condi·

tion that any tax so deemed to have been paid shall not be shown
.
as payment of tax during the year in which. the deferred amount.of
tax is actually paid".
Insertion of 4. In the principal Act, after section 1 3-C, the following section shall be
new section
·
Inserted, namely :-
13-J:),
Power of "13-0. Notwithstanding anything contained in this Act, the State Govern·
State Gover. ment may, if it is necessMy so to do in the public interest, subject to
nmentto
c><ompt taX such conditions and elteeptions as it may impose, bY notification,
in public exempt any specified class of sales or specified sales or purchases
interest.
from payment of the whole or any part ofthe ta� payable und�r the
provisions of this' Act.".
Ame��dmellt 5. In the principa I Act, in sectio.n 29-A, for the word and figure "and 8", the
�on 29-A. cemma, figures, letter and word "Sand 13-D"shall be substituted.
By order �!the Governor
P. K. PANIGRAHI
--
lf
.
' -
83
THE ORISSA SALES TAX (SECOND AMENDMENT} ACT, 19tt
TABLE OF CONTENTS
PREAMBLE
SEC'!'IONS
1 . Short title and commencement
2. Amendment of section 3
3. Amendment of section 1 3
4. Insertion of new section 13-D
5. Amendment of section 29-A
' .
84
FJNM/CE DEPARTMENT
NOTIFICATION
The 31st January 1992
s. R. o. No. 103/92-ln exercise ofthe powers conferred by section 6of the Orissa Sales Tax
Act, 1947 (Orissa Act 14 of 1947), the State Government do hgreby direct that ,'with effect from
the 1st day of February, 1992, the following further amendment shall be made in the notification
of the Government of Orissa in the Finance Department No.20206- C. T.A.-14/76-F., dated the 23rd
APril 1976, namely :-
AMENDMENT
I n the Schedule to the said notification, after seria l number 25, the following new serial and
entries shall be inserted under appropriate columns, namely : -
(1) (2) (3)
"20-A Papad
[No. 4324-C. T. A.-24/92-F.)
S. B. PANDA
FINANCE DEPARTMENT
CORRIGENDUM
The 1st February 1 992
S. R. 0. No. 105/92-ln th' n)tifiC3tion of tiu G'varn1nnt of Orissa in th� Financ9 D3;>8rt�
rn3nt N�. 27331 -C.T.I\.-25/�1-F., dH�d thl 25th JJIY 1931 pu:>!is:-t�j ;,, till extraordlnarv issue
No. 878 of th� Ori
ssa G3Z�tt�. JH3rl th l 27th JJIY 1931 for thl figur<l an:l w�1ds "4. lrdo·
Burma h Umited".
·
P3troleum CJrporation Ltd." read "4. I.B.P. Co.
[No. 4397- C.l'A.-26/92-F.)
S. B. PANDA
•
85
lAW DEPARTMENT
NOTIFICATION
The 8th May 1 991
No. 6568-Legis.-The following Ordinance promulgated by the Governor

of Orissa on the 7th May 1991 is hereby published for genera I information.
ORISSA ORDINANCE No.2 Of 1991
THE ORISSA CONTINGENCY FUND(AMENDMENT) ORDINANCE, 1991
AN
Of\DINANCE
TO AMENp'I'HE ORISSA CONTINGENCY FU N O ACT, 1 967
WHEREAS the LegislaturP. ofthe Stato of Orissa is not in session· ;
AND WHEREAS the Governor of Orissa is satisfied that circumstances exist

which render it necessary for hire to take immedi·ate action to amend the Orissa
Contingency Fund Act, 1 967 in the manner hereinafter appearing ·;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of

Article 213 of the Constitution of lndi&,. ·the Governor of Orissa is plea.sed to
make and promulgate the following Ordinance in the Forty-second Year ;of the
Republic of India :-
Short title · 1.· (1) This Ordinance may be called the Orissa Contingency Fund (Amend
and common- ment)
cement. Ordinance, 1991.
(2) It shall come into force atonce.
Orissa Act IS 2.During the period of operation ofthiS Ordinance, the Orissa Contiaency OriSsa Act
�;;%�7.�f,ybe Fund Act, 1967 (hereinafter reforred to a.s the principa l Act) shall have ;ffect
18 or 1967.
amend<d. subject to the amendment specified in section 3.
Amendment 3. In sub-section (1) of section 2 of the principa I Act, for the words ''siKty
6�.��/is crores of rupees", the words "one hundred crores of rupees" shall be substituted.
of 1967.
YAGYA DUTT SHARMA
Governor of Orissa
Dated the 7th. May Hl91
S. K. MJSHRA
. ,
" .
. ,:.-
.i"" .. ~
~-
86
FINAI'1.ICE DEPARTMENT
OFFICE MEMORANDU'M
No. 16794- Codes-30/91 -F.
The 19th April 1991
Subject - Fixation of Monetary ~mit for Khadi towels
In Finance Department Office Memorandum No. 10031- F., dated the lst March. 1986 the
monetary limit for purchase of Khadi 'Towels to be supplied to the Gazetted Officers in the Secretariat
was last fixed at the rate of Rs.20 each including all taxes. Due to rise in the price of Khadi
the current monetary ceil.ing is considered inadequate.
2. After careful consideration Government. have been pleased to enhance the monetary limit
from Rs. 20 to Rs.35 (Rupees thirty-five only) each including a11 taxes for purchase of Khadi
Towels in the Departments of Government to facilitate the supply of the same to the Gazetted Officers
in the Secretariat,
3. Towels may be supplied to the Officers at the rate of one each every year. The Department
should avail of the rebate admissible on Khadi.
4. This order sha 11 ta ke effect from the date of issue.

N. R. DUBEY
Additiona I Secreta ry to Government
FINANCE DEPARTMENT
No. 3097(13)-XVI-A-18/91-F.
The 14th May 1991 .

From
Shri B. B. Mohanty
..
D. E.• cum-Deputy Secretary to Government .
To
All District' Audit Officers:
Subject -Allocation of extra days for a udit of accounts relating to Test Relief/Crash and Grain for
works programme.
Sir,
In supersession of this Department Circular No. 6431- L.EA., dated the 10th October 1979
in connection with grant of extra days for audit of different institutions, I am directed to say
that the following procedure may please be followed henceforward for allocation of extra days,
over and above the normal days allotted inthe approved annual programme for auditofan institution.
-. _.,
(1·) While considering to gra nt extra days, the volume and variety oftransactions like number of
vouchers, nature of transactions and the manner of accounting system should be the guideline and
act the quantum of 'receipts a nd expenditure incurred as considered previously.
(--.
87
(2) Proposal for extension of time should be furnished by the Auditors in charge of the party
within a week of the commencement of a udit a long. with a comparative statement showing the
volume of work-load on the aforesaid points for the previous two years to the D. A. O. concerned.
The reviewing authorities shall make a progress review and examine the admissibility of ex-
tension of time at the spot and submit propose I to Government for approval.
Any departure from the a bove instruction will be serlouslv viewed. Receipt of the letter may
please' be acknowledged.
Yours faithfully,
B. B. MOHANTY
D. E.-cum-Deputy Secretary to Government
FINANCE DEPARTMENT
D. O. No. 3144 (13) - F., dated tha 16th May 1991
Shri B. B. M ohanty,
/
Dear Sri
Subject Incorcoratipn of full names in the Audit Report
I am desired to invite a reference to this Department letter No. 508- LEA., datad the 29th
January 1979 on the subject noted above and to say that the Auditors of your office are using
abbreviations of the names of the persons responsible for loss in the DARs instead of full names
for which lot of inconveniences are noticed to take follow up action at subsequent stages. You
were instructed in the .aforesald letter to avoid using such a bbreviations in the Audit Reports, but
it is noticed that neither the Auditors nor the supervising officers are adhering to such instructions
scrupulously.
You are hereby instructed to ensure that the full names of the persons with present addres-
responsible for loss should be mentioned in the Audit Reports henceforth without using a bbrevia I
tions.
The copy of this Department letter No,508 (6), dated the 29th January 1979 is enclosed
herewith for your ready reference.
Yours sincerely,
B. B. MOHANTY
Encl.-AS above.
To
All Dist. Audit Officers (LF.A.)

88
FINANCE DEPARTMENT
No.508 (6)-VI-Aud.-12 /79-L. F. A. '
The 29th January 1979
Shri R. K. Sahany. o. F. s.. Assistant Examiner of Loca l Accounts-cum-Under

Secretary to Government.
'l'o
All Audit Officers
Subject-Incorporation of full names in the Audit Report .I
Sir,
I a m directed to say that the auditors in your zone are using abbreviation of the names of
th9 persons in th9 Audit Report more often than not. As a result difficulties are being e�perienced
at all level in taking follow up action on Audit Reports. Hence the auditors under your zone maY
b9 suitably instructed to avoid abbreviations and use full names of the persons in tlie Audit Rreports·
This should b9adhered to strictly.
Yours faithfully,
R. K. SAHANY
Assistant Examiner of Local Accounts-cum,

Under-Secretary to .Government
FINANCE DEPARTMENT
No. 20784-Codes-19/91-F.
The 23rd May 1991
From
Shri N. R. Dubey, Additiona I Secretary to Government
To
The Secretary to Government, Home Department
Subject-Misuse of Government vehicles
Sir,
I am directed to invite a reference to this Department letter No. 29433-F., dated the 31st
August 1 990 on the. subject noted above and to say that instances of misuse of Government
vehicles have boen brought to tha notice of the Hon'ble Chief Minister. Althou.gh request was
made for effecting and enforcing organised checks on vehicles around schools, colleges, hoSpita Is,
cinema halls. market .etc.. at Periodic intervals to detect officers I persons misusing Government
vehicles, reported instances of misusa of vehicles have come to the notice of Government. The
Chief Secretary desires that instructions for ensuring proper checks against the use of Government
vehicles for purposes other than official may b9 issued to the proper quarters so that further
misuse may be checked.
It is, therefore, requested that necessary instructions may kindly be issued to prevent the misuse
of Government vehicles a t all levels and a copy endorsed to Finance Department for information.
Yours faithfully,
N. R. DUBEY
Additiona I Secretary to Government

89
FINANCE DEPARTMENT
Memo. No.20785 (230)-Codes-19/91- F.
The 23rd May 1 991
To.

All Collectors.
Subjects- Misuse of Government Vehicles
Tne uncl9rsign9d is directed to in·Jita a r3f3renc� to Finane� 0Jpartm3nt Office Memorandum

No. 29305 (220) 1 F., d3ted ttn 31st A'�g�st, 1 99:> winrein. it hls bJsn em.>hlsizad that the use
of GJvarnmant v�hicles for PU'p:>ses othlr thln official sh;,uld bs altogether avoided and in case
misusa of Governmlnt v31licles is n)tic3d, dis�iplinJry proc3adings may b9 instituted against the
offic9r conc3rned and thJ facility of tha uH of GJV3rnmlnt vahi9l9s m3Y also bJ withdrawn.
In spite of these instructions. some instances of misuse of Government vehicles have b�n
brought to the notice of Government.
'
It is, therefore, impressed upon a l l concerned that the instructions issued in this regard should
be strictly followed as instances of misuse of Government vehicles shall be seJiouslyviewed
Government and suitably dealt. with

:
Their subordinate officers may be suitably instructed.

N. R. DUBEY
FINANCE DEPARTMENT
OFFICE MEMORANDUM
No. 21347-Codes -3/91-F.
The 29th May 1991
Subject-Purchase of newspapers for official use
The undersigned is directed to say that the question of supply of newspapero to Government
offices was under consideration of Govemmsnt for sometime past.
i'f..
'-
- -·
, After careful consideration Government have been pleased to decide that the following norms
scales shall be adopted in the purchase of newspapers for official use.
...._ (i) Th& following Department /Office may continue to subscribe newspapers ancf news
magazines in thO scale and manner a s at presdnt.
(o) Tho Governor
(b) Ministers, Ministers of State and Deputy Ministers
(c) Speaker and Deputy Speaker
(d) I. & P. R. Department
(e) Specia l Section, Home Department t nd Crim3 and Intelligence Wings of the Police
Organisation.
(f) Vigila nco Department
(g) State Guest House, Bhubaneswar, Orissa Bhawan, New Delhi and Utkal Bhawan
Ca lcutto.
'(h) Libraries. Reading Rooms and Information Centres.
90
II. The following Departments /Cffices may purchase newspapers in tM scale mentioned
ega inst each.
(i) All Departments of c.;overnment and Two Oriya dailies and two English dailies
Member, Board of Revenue.
(ii) All f.leads of Departments Two Oriya dailies and
one English daily.
(iiir All Collectors and S. Ps. One English daily and
two Oriya dailies.
(iv) Chief Editor, Office of the State Two Oriya dailies and
Editor, Revenue (Gazetteer) two English dailies.
Department.
Note -:(i) "Library" means the Genera I Library having some specific staff of its own on
yardstick basis approved by Government.
Note -(ii) "Reading Room" means reading room having its own staff on yardstick basic
• approved by Government.
Information & Public Relation Department may also continue to subscribe as at present
news magazines which are published weekly. fortnightly, quarterly, half-yearly and annually.
Information & Public Relation Department shall ensure as usual prompt transmission to the
concerned Department I Offiec of any news item or article on which action t'l)ay be called for
in the Department or attention may have to be drawn.
This supersedes a II previous circulars I orders issued i n the matter.
N. R. DUBEY
FINANCE DEPARTMENT
N O TI F l CATI O N
The 21 st June 1 991
No. 23724-Codes-11 /91-F. - ·The Governor has been pleased to order that the following
amendment shall be made in the Rules Regulating Control and use of Government vehicles
prescribed i n Finance Depertni&nt riotific�tion No. 41750-F., datEd the 29th July 1 978 as
amended from time to time. .#
!
AMENDMENT
In the said rule :-
Rule 20 shall be substitu.ted by the following :-
�
:: expenditure
"20-·Th· on maintena nee a neil r�pa irs of Government vehicles sha II not exceed
the a mol.lnts specified in Annexure·I . Replacement of tyres /tubes and batteries sha ll ·
bo regulated by the norms specified in Annexure-11. For repl<cement of tYres, tubes,
batteries, specific recommendation of the Motor Vehicle lnSpf'ctor or a 'Technical
Officer of equivalent rank shall be necessary only wherr· such replacement is
considered necessary by the Officer in charge of the vehicle before expiry · of th - life
span prf:scribed in Annexure-11. 1·he norms and guidelines as laid down in
Annexure-Ill shall be followed for maintenance affecting the cv< rt II life of GovHnment
Vehicles.".
N. R DUBEY
Additiona I Secret: ry to Government
l
,. -· -
'
EXPENDITURE ON .MAINTENANCE AND REPAIR OF GOV.BRNMENT VEHICLES ANNUAL CLEANING

J
ANNEXURE-I
(Rule 20)
Annual Ccleir\g in ·Rupees/per kilornetre expenditure in paise per kilome.lre

,.-- -,
Class of veb.icle Life in Kms. Cummu-
assumed tative
Total
1st 2nd 3rd 4th 5th 6th 7th 8th 9th lOth lith 12th
(I) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
(A) Cars and 2.0 Lakh Kms. 1,340 2,590 5,590 2,590 1,55\10 3,090 6,090 10,590 6,090 4,590 .. . .. 58,150
Light P e t r o I Average 20,000
Vehicles. .Kms. per year.
7.0 13.0 28.0 13.0 78.0 16.0 30.0 53.0 30.0 23.0 29.0
PPK. PP.K. PPK!. PPK. PPK:. PPK'. PPK. ppl:(. PPK. PPK. .. PPK.
10
(B) JeepS/Trekkers 2.0 l>akh Kms. 1,800 3,050 6,550 3,050 14,950 3,450 6,950 3,750 7,250 5,750 .. .. 56,150
and sbn,ilar dicre- average 20,000
lised light vehicles 'KOrns. per year.
for rough use.
9.0 15.0 33.0 15.0 73.0 17.0 35.0 19.0 36.0 29.0 28.0
PPK. PPK!. PPK. PPK. PPK. FPK PPK. • PPK. PP.K. FPK. PPK.
(C) VMS and 2.25 La,kb Kms. 2,500 5,100 ' ! 7,100 'f! 5,lOO..illj 7,100 ': 15,100.!-f:! 7,100.� 5,100 7,100 7,1(){) .. .. 68,400
Pickups · Medium average 22,500
Motor vehicles
(Standard-20 Kms. per year.
Matadoor, Toyota, J2.o 25.0 35.0 25.0 35.0 750 35.0 25.0 35.0 35.0 .. .. . 30.0
Tata 407, etc.) PPK. PPK PPK. PPK!. PPK. PPK. PPK. PPK. PPK'. -PPK. .. .. PP.K:.
(D) Heavy Motor 4.8 Lakhs Kms. 6,500 13,301l 13,300 13,300 13.300 40,300 13.300 13,300 13,300 25,300 13,300 13,300 1,91,800
Vehicle. Buses aud average 40,000
Trucks. Kms. per year
16.00 33.0 35.0 33.0 35.0 1.0 B.O 35.0 35.0 63.0 35.0 35.0 40.0
PPK. PPK. PPK. PPK. PP.K. P.PK. PPK. PPK. PPK. PPK. PPK. PPK. PPK.
--
92
ANNEXURE-II
(Rule- 20)
Sl. TYpe of vehicles Minimum life Ba tteries
No.
Tyre; I Tubes
(1) �) (3) (4)
1 Cars. Jeeps, Station Wagons, Trekkers, Pick ups, 40,000 Kms. 3 Years
Vans and Leyland Rovers.
02 'Trucks and Buses including Mini Buses 60,000 Kms. 1-1/2 Year
Not&--(i) Minimum life of tyles means· "Scrap life" which includes one or two retreads
, till scrapped.
(ii.) U nretrea ded tyres should ordina rily bo used in front w heels.
SCHEDULE OF MAINTENANCE AFFECTING OVERALL LIFE ANNEXURE-Ill

OF GOVERNMENT VEHICLES
(Rui�-(20i
1·1 Engine and vehicl o servicing of all categolies of vehicles Every 5,000 Kms.
barring heavy motor vehicles.
1·2 Engine and vehicle servicing of hea vy vehicles Every 8,000 Kms.
1·3 Gear Oil change Every 3 servicing in heavy

vehiclo and overy 4 servicing
in other classes vehicles.
"'
1·4 Under carriage painting Annually before rains,
starting from sencond year
1·5 Overhauling Dynamo I alternator a nd self-starter Every 50,000 Kms.
1'6 Overhauling Brake and Steering system. Vehicle log Every 50,000 Kms.
Book should reffoct . when and what Kilomcterage
these maintenance were done.
2·0 Major Body /upholstry repair (Welding /Painting etc.) 6th year
3·0 Ute expectancy from engines before major overhauls
3·1 light Petrol engine 1·2 la kh Kms. 0. E.

o·a lakh Kms. R. C.
3·2 Ligh t dies�l engino 2· 0 lakh Kms. o. E..

1·0 lakh Kms. R. c.
3·3 Heavy vehicle 2•5 lakh Kms. O. E.

1·25 lakh Kms. R. C.
4· Minimum life of Jocp hood 2 years

'
93
-No. 26286-Codes-27191-F.
FINANCE DEPARTMENT
OFFiCE MEMORANDUM
•
The 1 7th July 1991
Sub: -Payment of uniform allowance in lieu of Hot Weather"' Liveries at the prescribed rate
In Finance Department Office Memorandum No. 11455IF., dated the 30th March 1991 provision
has been made for payment of uniform allowance In lieu of stitched hot weather 1iveres to the
eligible Class IV employees subject to the submission of a certificate as p rescribed in the said
memorandum. It has been brought to the notice of the Finance Department that difficulties have
been experienced in furnishing the prescribed certificate by employees who are entitled to receive
such allowances for the first time after their appointment. In order to obviate the difficulties
two separate certificates are prescribad in Annexure-! & II in substitution of the previous one
which shall have to ba furnished by the employees according to applicability before the drawal
of the uniform allowa nce .
N. R. (DUBEY
A N N E X U RE-I
(Certificate to be furnished by th� employees who are to receive Uniform allowance for the
first time after their appointmen t}
"Certified that the Uniform allowance to be received by me shall be utilised for purchase
of cloth from Orissa State Handloom Development Corporation I Orissa State Weavers Co-operative
Socet.iesI Authorised Khadi Bhandar of the State and shall be put on by me regularly."
Signature of the employee
A N N E X U R E-ll
(Certificate to be furnished by Other employees)
"Certified that the liveries supplied to me on tho last occasion are being. regula rly put on by
me in connection with my official duties I Certified that the liveries purchased by me out of the
uniform allowances are being regularly put on in connection with my official duties and that the
c!oth for the same has been purchased from the Orissa State Handloom Development Co�oratic nl
Orissa State Weavers, Co-operative S�cieties I Authorised Khadi Bhandar of the State."
Singnature of the� employee
Countersignel.
Signature�of the Officer under whom he1sne is working
(Strike out the portion which is not applicable)
•
•
94
No. 30724- Codes-28/91 - F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
.
.
The 14th August 1 991
Subject-Economy on use of Government vehicles and on the consumption of POL etc.
The stringent ecomomic condition as well as the unfavou.rable balance of payment position
of our country has necessitated the issue of instructions by the Government of India for observing
economy in consumption of petrol I diesel and other petroleum products. For similar reasons and
for minimising the use of Govenment . vehicfes it is also necessary for the State Government to
observe ecconomy in the consupmption of POL etc. After careful consideration, Government have
been pleased to decide that the following economy measures ·in the consumption of POL etc. by
Government vehicles I Staff cars shall be ob_served.
(a) Consumption of POL etc. during 1991-92 shall not exceed BO% of the actual
consumption during 1989-90.
(b) Government vehicles /Staff cars shall not be used on Sundays. This restriction,
however shall not be applicable to · th� following vehicles :-
(i) Vehicles which are already outside headquarters on official work on Government
duty ·provided t�at the journey has commenced prior to Sundays.
(ii) Ambulances
(iii) Fire brigade vechicles ·
(iv) Vehicles required for movement of Force and Magistrates on Iawand order duty
(v) Vehicles actually engaged in relief and rescue operations
(vi) Vehicles used for maintaining conservancy services by Local Bodies
(v.ii) Vehicles required for restoring essential services in the event of break-down
of any such services on Sundays.
(viii) .Vehicles used for towing water tankers
(ix) Vehicles used for public transport system
(x) Vehicles used for movement of food grains and essential commodities. /f.
(c) 'hese
1 restrictions shall also be applicable to the vehicles of all statutory I autonomous
bodies.
2.· Restrictions imposed on the consumption of POL vide this Office Memorandum No. 6213/F·,
dated the 22nd Febrttary 1991 and No. 6209 I F., dated the 22nd February 1991 shall continue to
remain in force.
3. Government vehicles should not be used for purposes other than for Government work
4. No Corporation car should be used except for Corporation work.
5.No Department should retain any Corporation car I vehicle for use in the Department by
any Officer.
6. This order will take effect from the date of issue and will continue to be in force until
withdrawn.
P.. K. PATNAIK
Principal Secretary to GoveiAment

95
�<o. 30731-Codes-28/91-F.
FINANCE DEPARTMENT
OFFICE MEMORANDUM
.
The 1 4th August 1991
Subject -Economy on use of Government vehicles <Used by Ministersa nd.on the consumption of POL etc.
Austerity in consurni>tion of energy, �articula�rly of petrol/diesel and other petroleum products has
become imperative in view of the stringent foreign exchange position.
2: With a view to restricting consumption of POL Government have been pleased· to decide that
consumption of petrol/diesel (excluding on tours) should be limited to 200 litres per month per vehicle
used by Ministers and their personal staff.
3. No Corporation car/vehicle may be retained by any Minister
4. Vehicles belonging to Government or to any Corporation may not be used for any purpose
other than Government work or for Corporation work. . '
5. 1 his order will take effect from the date of issue a·nd will continue to he in f<;>rce until W;thdra\\ n
P. K. PATNAIK
PrincipaI Secretary to Government
No. 31 835-Codes-5/91 :F,
FINANCE DEPARTMENT
\
OFFICE MEMORANDUM
The 23rd Aupust 1991

,.,
Subject -Increase in monetary limit for purchase of Bi-cycle for official use
The undersigned is directed to say that the monetary limit for purchase of Bi-cycle for use
In Government offices was last fixed at Rs. 760 in Finance · Department Office memorandum
No·. 26035- Codes.-1 B/90-F., dated the 24th ·July 1 990.
2. Due to rise in prices of Bi-cycles it has -now been decided to revise the said monetary limit
to Rs. 980 (Rupees . nine hundred eighty) including the fitting charges and cost of accessories like
seat, carrier, bell, lock, stand etc. and all taxes. Purchase should be made 'at the lowest tendered
price after observing ' the normal formalities. '
3. This order shall take effect from the date of issue.
N. R, DUBEY

96
.
Memo. No. 33809 (220)-Codes-53/91.-F.
-
FINANCE DEPARTMENT
The 6th September 1 991
To
Subject -Supply of water proof coats . to the elrgible Class-IV employees.
In continua'tion of Finance Department Memo. No. 43759- Codes-97/80-f.'., dated the 2nd
September 1980 on the subject noted above, th.e undersigned is directed to say that due to rise
of price, Government have been pleased to decide that the water proof coats may be supplied -to
eligible Class- IV employees at EPM. rate contract
.
price applicable to the relevant period of supply.
'"
. .
2. All other conditions as laid down in the F. M. Memo. No. 16787- GF-148/74-F., dated the
23rd April 1 975 sha II remain unaltered. ·
3. This order shall take effect from the date o f issue . .
B. C. DASPATNAII<
-
i'jo. 33944-Codes-55/91 -F.
FINANCE DEPARTMENT
OFFICE . MEMORANDUM I
The 6th September 1 991

{f.
Subject -Economy in use of Government vehicles and on the consuption of POL etc.
In· the Fina nce Dep�rtment Office Memorandum No. ·30724- F., dated the 14th August · 1991
on the subject noted above, it has been laid down under sub-Para: (b) of Para. 1 that ·certa in
categorie-s of vehicles shall be e xe mpted from ·the· restriction on use of vehicles on Sundays.
After c�reful consideration of the proposa Is received from the concerned Administrative Departments
·
Government have been pleased to decide that the following �ategories of vehicles shall be . included
below item (x) of sub-Para. (b) of Para. 1 of the aforesaid memora ndum.
(�i) Vehicles of Transport Departmen_t engaged in enforceme nt work
(�ii) Vehicles of the Directorate of Aviation
(>.iii) Ve hicles of Orissa Bhawan, New Delhi, engaged on protocol duties.
N. R. DUBEY
Additional Secretary to G overnment

1:)1
No. 33951-Codes-28/91-F.
FINANCE DEPARTMENT
OFFICE M£MORANDUM
The 6th S�tember 1991
Subject-Economy in usa of Government Vehicles and consumption of P. 0. L. etc.
�� ., ....
� .. .,._.,.. .
In Para. (b) of the Finance Department Memorandum No. 30724- !>.,dated the 14th August 1991
restriction h3S" b3�n im;JOS3d on th� usa 'lf Govarnm�nt vehiclo.s/staff cars on Sundays and exem ption
has been extended to certain categories of vehicles specified therein.
·
2. Occasslons of emergent natur e like meetings with Ministers, delegations or officers of Government
of India o r of othor "tate Govern ments, etc. may arise n ecessitating tlie use of Government vehicles on
Sundays. In such exceptional casses whero the use of Government vehicles on Sundays Is considered
inevitable in public interest, permission may be accorde d by the Minister in -charge of the concerned Depart·
- mant on the recommendation of the Secretary of the De partment. If the Minister in-charge is not avilable
at the headquarters, approva·l may be taken of the Chief Secretary/Development Commissioner/Additional
ChiefSecretary,as the case may be, on the recommendation bythe Secretary of the Department concerned .
3. Such occasions should indeed _be rare. The relaxation should not be recommended in a routine
manner by the Secretary of the Department unless he is satisfied ragarding the nature.of the emergencY
· warranting the use of the Governmant vehicles on Sundays.
P. K. PATNAIK
FINANCE DEPARTMENT
No. 6768 (13)-XIV-Aud.-40/91- F.
The 9th O ctober 1991
From
Shri .B. B. Mohanty
0 l.)Uty Ex l mi n �r of LJc�l Accounts-cum-Daputy Sscretery to GovernONnt
lo
District Audit Officer, Local Fund A\Jdit (F. D.).
�11
Subject- Prescription of norms for Typists in the District Audit Offices under Local Fund Audit
Organisation.
Sir,
In cours� of inspection of different District Offices of the LocaI Fund Atldit Organisation, it is noticed
that the norms proscribed in the Orissa Records Manual for the typists about their daily outturn are not
strictly adhered to for which timely issue of audit reports is badly delayed. I n this connection Rule 85
·
of the Orissa Records Manual is relevant. There should be a Distri bution Register of drafts etc., among the
�'--Typ ists i n Form 13 as per APPENDIX-F. As regards yeard-stick for the Typists, it has been indicated in
Rule 86 of the Orissa Records Manua I that a Typist should type out at least 30 fool scap size paper per day
containing at least 7,000 words. ·Extravagant use of spaco mu$t have to be avoidec!. The above yard
stick may be reduced by 25 per cent to 50 per cent in consideration of the volume of tho statement and
figure work with the a p proval of the officer-in-charge. Since the yard-stick prescribed forth� Typists
in tho Orissa R9cords Man ua l is not strictly followed, the ouuurn of the l'ypists ls not checked. This
·
effects issue of reports in time.
In order to have full control over the performances of the Typists, it is here impressed upon
all the District Audit Officers to ensure that the outturn prescribed for the Typists is enforced and the
required Register is maintained.
Any lapses found in this regard will be seriously viewed.
Yours faithfully
B. B. MAHANTY
DeputY Ex�miner of Local Accounts-cum·
' Deputy Secretary fo Government
98
FINANCE DEPARTMENT
No. 6771 (13)-XIV-Aud;-40/91 -F.

From
Shri B. B. MOHANTY
Deputy Examiner of Local Accounts-cum'
Oeputy Secretary to Government.
To
All District Audit Officers, Loca I Fund Audit
Subject -Maintenance of prescribed Registers :in 'the District Audit Offices

Sir,
• In course of inspection of some Oilnrict Audit Offices, it is noticed that all the prescribed
Registers are not maintained properly for which the very purpose is defeated. Due to improper
maintenance or non-maintenance of Registers, the correct position is not known at the first sight.
'The Registers required to be ;naintained in each District Audit Office have been indicated in the
Hand Book of Important Circulars, Vol.-1 p ublished by this organisation. .
Hence, all the DJstnct Audit Officers are directed to ensure proper maintenance of the
following prescribed Registers immediately under intimation to this Department;
Name of Registers References.
1. Register showing Surcharge action under D. L. Page �3 of Hand Book of

1'. A. Act for the year. Important Circulars.
2. Register of Surcharge cases Page 69 Ditto
3. Draft Audit Report Check Register (to be main- Page 121 Ditto.;_
tained by Audit Superintendent).
4. Check Register of Audit Reports Page_. 122 Ditto'. .

.
5. Demand Note Register of Audit fees recoverable Page 123 Ditto
6, Check Register of Weekly Diaries of Auditors • • Page 124 Ditto
Yours faithfullY
B. B. MOHANTY
Deputy Eleaminer of Local Accounts-c:<.<m •

99
FINANCE DEPARTMENT
No. 6773 (13)-XIV.-Aud.-40/91-F,
From
Shri B. B. MOHANTY
Deputy Examiner of Local Accounts -cum
Deputy Secretary to Government.
To
All District Audit Officers, Local Fund Audit
Subject -Common mistakes noticed in the Audit Reports
Sir,
In course of scrutiny of audit reports, some common mistakes are being noticed. Although
instructions were issued earlier to avoid such mistakes, it is now felt fhat the District Audit
Officers are not attaching due importance to rectify such mistakes before issue of the Audit Report.
Instances of common mistakes found out in the audit reports are enumerated below;-
'
1 . List of i mpo rta nt irregularities is not atta ched to the Audit Rep ort
2. No number is assigned to the Audit Report
3. Full name of the delinquent is not wrinen both in the Sur:harge Statement as well as
in the relevant para.
4. 'The correct /present address is notfurnished in detail in the Audit Report, if the delinquent
has been transferred at the time of audit.
5. 'The amount differs in the Surcharge Statement as against the amount meruioned in the
connected paras .
6. 'Totallings are not correctly made in th9 Surcharge Statement
7. 'The Surcharge Statement is not signed by the District Audit Officer
8. 'The Surcharge "tatement is not prepared properly bifurcating the amount under
Pen I Ei II.
Hence, the District Audit Officers are requesud to avoid recurrence of such mistakes in the
audit reports in future.
\
Yours faithfully
B. B. MOHANTY
Deputy Examiner of Local Acco unts

-cum-Depu.ty Secretary to Government
100
FINANCE OE?ART111ENT:.
No. 41707 (40)-codes-19/91/F.
The 1 1 th November 1991.
From
Shri A. AHAMED,
Under-Secretary to Gover ment
To
1 he Director Genera I & Inspector-Genera I of Police, Orissa, Cuttack/Oirector Genera! &

Inspector-General of Police {Vigilance)!AII D. I. G. of Police/All Superintendents
of Poli�e.
Subject-Misuse of Government vel1icles
Sir
I am directed to invite a reference to the Home Department letter No. 67365/A,-dated the 1 6th
October 1990 on the above subject wherein it has been instructed that regular checks should be
exercised by the police near schools, colleges, hospitals, cinema halls, market, etc. and public places
to detect the person(s) misusing the Governm9nt vehicles.
It is, therefore, requested that the ins1ructions as laid down therein with regard to prevent
misuse of Goverr.ment vehicles mayplease be followed scrupulously.
Action taken in this regard mayploase bo intimated to this Department.
\'ours faithfully
A. .C.HAMED
Under-SecrP.tary to Government
FINANCE DEPARTMENT
No. 7894(13)-XIV-AUD.-41 /91-F.
The 22nd November 1 991

From
Shri N. R. DUBEY,
Examiner of Loca I Accounts-cum

To
All the District Audit Officers
Subject-Supply of copies of the audit rOI>orts to the Accountant-General (Audit), Orissa
Sir,
According to rule 1 7 3 of th3 Orissa General Financial Rules, extracts of audit reports on
tho accounts of tho Local Bodies are required to b9 sent to the Accountant-General (Audit), Orissa
by the Head of the Audit Organisation concerned. But this has not been done in the past as tho
·
executive instructions issued under rule 23 of the 0. L. F. A. Rules, 1951 do not provide for tho sa mo.
Stops are being taken to amand the aforesaid rule� for inclusion of A. G. (Audit) in view of the provision
made i n rule 1 73 of tho o. G. F. R. Vol-1.
101
Pending such amendment. I am directed to reauest you to send the audited statements showing
the financial position i.e. opening balance of the unspent grant, grant-in-aid received during the year,
tota I expenditure during the yaar and closing balance of unspent balance grants as available in the audit
reports of Panchayat Samitios, Urban Local Bodies and Specia I Planning Authorities under your
jurisdiction relating to the counting years 198•6-87 to 1990-91 direct to the A.-G. (Audit),
Orissa, Bhubaneswar under intimation to this Department. This should be completed within a month
from the date of receipt of this let1er.
� You are also instructed to send copies of the audit report in respect of the above mentioned Local
Bodies invariably to the A. G. (Audit), for the accounting years 1 991 -92 onwards without any deviation
This may please be treated as urgent.
Receipt of this letter. may be acknowledged.
Yours faithfully,
N. R. DUBEY
Examiner-cum-Additiona I
FINANCE DEPARTMENT
No. 7904{13)-XIV-AUD.-41/91-F.
The 23rd November 1991
From
Shri B. B. MOHANTY
D. E.-cum- Deputy Secre:ary to Government
,.
--
' To
All the District Audit Officers, Local Fund Audit
Subject-Submission of copies of Audit Reports
Sir,
In supersession of the instructions issued previously under Rule 23 of the 0. L. F. A. Rule, 1951
by this Department. I am direct�d to say that henceforth copies of the Audit Report i n resp-ect of
institutions under different cctegories may be endorsed to the authorities as noted against each in the
enclosed statement.
The Audit Superintendents and the ALcitc.<S "'t• k.r G l l t l l \tll < < r.;« . n ; \ l e ir fc.rr.< c < cruc;r t:y,
Yours faithfully,
B. B. MOHANTY

102
STATEMENT SHOWING THE AUTHORITIES TO WHOM COPIES OF AUDIT REPORTS OF

DIFFERENT CATEGORIES ARE TO BE SENT.
Sl. Category of Institution Authorities to whom copies of the oudit report

No. are to be sent.
(1) (2) ' (3)
1 Panchayat Samiti 1 . B. D. 0. of the P. S.

2. Exa minor of Local Accounts
3. Pa nchayatiraj D�artment S
4. District Collector concerned
5. A.-G. {Audit), Orissa, Bhubaneswar
2 U rba n Loca I Bodies 1 . Exqcutive Officer of the concerned M unicipa lity/

N. A. C.
2. Exa miner of Loca I Accounts
3. H. & U. D. Department
4. District Collector co ncerned

5. A.-G. (Audit), Orissa, Bhubaneswar
3 Specia I Town Planning Authority/ 1 . Local authority concerned

C. D. A./B. D. A. 2. Examiner of Loca I Accounts
3. H. & U. D. Department
4. A.-G. (Audit), Orissa, Bhubaneswar
4 University (Utkai/B e r h a m p u r/ 1 . R�istra r of the

concarned University
Sambalpur). iii 2. ExamiMr of Local Accounts
3. Chancellor, Raj Bhavan, Bhubaneswar ·''
4. Education Depatment
5 0. U. A. T., Bhubaneswar 1 . Comptroller of 0. U. A. T.

2. Exa miner of Loca l Accounts
3. Chancallor, Raj Bhavan, Bhubaneswar
4. Agriculture Department
6 S hri Jagannath Sanskrit University, 1 . Finance Officer of tha University

Puri. 2. Examiner of Local Accounts
3. Education Depa rtment
4. Chancellor, Raj Bhava n, Bhubaneswar
7 Aided Co lle(1e 1 . Principal of the concerned College

2. Exa miner of Loc�l Accounts
3. Director of Higher Educ9tion, Orissa, Bhubaneswar
4. Education Department
103
(1 ) (2) (3)
8 Aid�d High School 1 . Headmaster of the concerned High School

2. Examiner of local Accounts (If the proposed
Surcharge amount exceeds Rs. 5,000/- in each
individual case a s per F. D letter No. 12657-F
.• .•
dated the 21st November 1985).

3. Inspector of Schools concerned
. . Director of Secondary Education, Bhubaneswar
4
9 Aided M. E. School 1. Headmasterof the concerned School
2. Examiner of Local Accounts (In case the proposed

Surcha,·ge amount exceeds Rs. 5,000 in each
individual case).
3 . D. I. of Schools concerned
10 Board of Secondary Education, Orissa. 1 . Secretary of the B. S. E.

Cuttack. 2. Examiner of loca I Accounts
11 Council of Higher Secondary Educa- 1 . Secretary of the C. H. S. E.

tion, Bhubaneswar. 2. Examiner of local Accounts
12 Shri Jagannath Temple, Puri 1. Administrator. Shri Jagannath Temple, Puri

. 2. Examiner of loca I Accounts
3. Commissioner of 0. H . R. E.. Bhubancswar
4. Secretary to Gov!)rnment, Law Department�
13 0. K. V. I. B., Bhubancswar 1 . Secretary, Industries Department

· 2. Examiner of Local Accounts I
3. Director of Industries. Khadi Et Village Industries
Commission, West India Road, Bombay-400055
4. Secretary, Industries Department. Bhubaneswar
14 Madrassa'! 1 .' Headmaster concerned
2. Examiner of Local Accounts (In case the proposed

,. ·Surcharge amount exceeds Rs. 5.000/- in each
� individual case). · .
3 . D. I. of Schools concerned
15 Sanskrit ToI 1 . Head of the institution concerned

2. Supdt. of Saflskrit Studies, Orissa, Puri
16 Red Cross Blood Bank 1. Officer-in-charge of the Blood Bank

2. Examiner of Loca 1 Accounts
3. Secretary to Governor, Raj Bhavan, Bhubaneswar
4. Joint Secretary, I. R. C. S. (Orissa State Branch),
..
Bhubaneswar.
.. · � ..
104
FINANCE DEPARTMENT
No. 8449-V-Aud-(P.S.)-1 09/91-F.
The 1 Oth 'December 1 991
From
Shri N. Sahu,
A. C.-cum-Under-Secretary to Government '
To
All District Audit Officers
Subject-Administratiye responsibilities of the Auditors and Supervisory staff of loca I Fund Organisation
and drafting of audit report.
Sir,
Iam directed to say that in this D�partment Letter No. 3102, dated the 9th July 1970 ins
tructions h3Va already been i ssued· regarding .drafting of audit report in respect of worksaccot�nt, in which
it hlS b3�n S;Hcifically m!ntion3d th3t b3fore incorporating objection in the audit report, an opportunity
to explain is afford3d to th� Ex3cutive Officer/B. D. o:, so that .incorrect assumption are avoided and the
au1it fin:linJ is n" subHCI 'Hntly ch�llanged. Further, this Department letter No 2580, dated the 24th
Saptemb3r 1 966 c·:>ntains instruction for issue of objection statement day by day as the audit:progresses
and w1iting of re;>nt b 1 '•'� ! 1 u ii Uid l Y D d J Y � n :1 s:nw;n J ·the same to the head of office of loca I a t�thority
to verify th3 fact and to offar c:>m'lunts. But it is saen from same audit reports furnished to this Department
thlt till aD)VJ m !nti:>nJd in,;;ructions are not baing followed and many paras of the audit report pertain
in;� to surcnlrge action, p3rti.:ula<ly on wJrks acc<>unt, do not contain any information regarding issue
o!'obj1ciion statem !nt an :I reply of local authJrity either to 'objection 'statem�nt or to draft audit para.
in such cas1s it is difiicult to know on th� part of the authority initiating sureharge action as to whether
th� charg3s mJntion3d in tnJ audit paras are establisiHdor not. It may be, borne in mind that irregularities
misappropriation, embazelment and excess payment on personal claim etc., which have been .;stal5.Jished
should be selected for initiation of surr.harge. proceedings.
You are requ�sted to follow the instructions contained in the abo11e mentioned two ·letters of this
Department stricti� before issuing at�dit reports to all concerned. At the time of revie� of d _;ftt audit
report, this aspect should b3 looked into, failing which the reviewing officer will be held responsible.
A copy of 'his letter

should be supplied to all Audit Supdt. and Auditor working under you for
strict observance of instructions.
Yours faithfully,
N. SAHU
A. 0.-cum-Under-Secretaryto Government
�
. 105
FINANCE DEPARTMENT
C I R C U LA R
No. ssss�xiV.-Aud.-33/91 -F.
The 26th December 1 991
Subject-Review ofthe draft audit reports of bigger institutions.
Of late it has been observed that the instructions. issued in thi6 Department letter No. 2836-L.F.A.,
dated the 17th Apr i l 1 985 regi'rding submission of the draft audit reports of certain bigger insti
tutions have not been correctly understood by some of the Distcict Audit Officers. .Except the>
'
District Audit Officer, Puri, the other District Audit Officers are. not submitting the Draft Audit
Reports of such bigger institutions, to this Department for finalfsation before issue. As a result of
such non-submission, this Departn:tent are l]Ot in a po'>ition to kno\')1 and appreciate the nature
of serious financial irregularities incorporated in the draft audit reports and their tenability before
such reports are issued to all concerned. In order to obviate such difficulties, the following revised
instructions are issued which· should scrupulously be followed by the concerned District Audit
Officers. 'This supersedes the Department letter referred to above.
1 . The draft audit 'leports i n re�'J)ect of the followin(J bigger institutions, after their initial
review conducted on the $pot by the District Audit Officers, should invariably be sent
to this Department for finalisation.
2. While conducting the spot review of such draft audit reports to the District Audit
Officers concerned should examine the Y.arious financial irregularities of important
nature pointed out the;ein ,with reference to the objection statements issued by Audit
and compliance f1.1rnished by the local authority as well.
3. If any objection embodied in the draft audit report will be found untenable, the same
/
should be deleted after recording the reasons of such deletion in the margin.
4. While conducting the ini)ial spot review, the District Audit Officers should also see
that the serious financial ir�egularities pointed out in the draft audit reports, which
attract the provisions of section 9 (2) (b) of the 0. L. F. A. Act,1 948 are wil
established and they are supported by the releva nt rules I reg1.1lations of the local
bodies concerned.
5. Before submission of the reviewed draft audit reports it should be ensured that the
opening balance figures as i ndicated in different paras have been thoroughly
scrutinised i n office with reference to the previous a udit reports.
6. Similarly it should be ensured thnt the accuracy of the statements dealing with the
result of audit and surcharge case are property certified a t the time of· scrutiny of the
draft audit reports in office.
7. Before submission of the draft audit reports the District Audit Officers should also
ensure that the surcharge statements appended there to have been prepared in two
p�·rts to fa cilitate initiation . of surcharge action ·at different levels.
8. The concerned D. A. Os. sho4ld ensure th�H the review notes i n the prescribed form
and the list of important irregularities are appended to the reviewed D. A. Rs. before
their submission to Government.
-
106
Any deviation in the ma;ter will be seriously viewed. Receipt of this Circular may pleaee be
acknowledged.
List of bigger institutions
1. Utkal University, Bhubaneswar
2. Sambalpur Uni'olersity, Sambalpur
3. Berhampur University, Berhampur
4. 0. u. A. T., Bhubaneswar
5. 0. K. V. I. B., Bhubaneswar
6. B. D. A., Bhuba neswar
7. Cuttack. Municipality, Cuttaclc
8. Bhubaneswar Municipality, Bhubaneswar

9. Ci1y N. A. C., Rourkala
10. Board of Secondary Education, Orissa, Cuttack.
N. R. DUBEY
Examiner and
FINANCE DEPARTMENT
No. 38-XVI-A-1 8/91 -F .•
The 6th .January, 1992

..
From
Shri B. B. Mohanty,
D. E.-cum-D. S. to Government
To
All District Audit Officers,
L. F. A., Finance Department
.r
Subject-lnstruct.ions i sue of objection statements and non-production of records
regarding s
to Audit.
Reference-This Department Circular letter No. 5036- L.F.A.-XIV-Aud.-46/79,

dated the 27th Juno 1 980.
Sir,
I
I am directed to say that instructions issued earlier regarding conduct of audit are not
strictly adhered to by the Auditors and th9 supervisory staff for which tha Audit Reports am
suffering from certain omissions I defects.
The audit objection statements should . he_nceforth bG issued to. tho local authorities In a
phased manner in course of audit and their replied ensured. It is noticed that audit objection
statements are being issued to wards the fag end of audit 'for which the local authorities find it
difficult to comply with the obj9ctions at a time. In audit paras . • persons responsible tor loss end
misappropriation etc., are simply indicated. But the ret::lies furnised by the local authorities in this
regard are not briefly incorporated in the audit report. Due attention is not being paid· to the replies
furnished by the loca I authorities bgfore involving them in loss and misappropriation cases. This
107
creates lot of problems before the higher forums especially at the time of disposal of Surcharge
proceedings. Before a person is held responsible for loss or misappropriation etc., the repliea
furnished by the (ocal authorities should invariably be examined with the records and findings
of the Auditors should be elaborately discussed in the draft Para after stating the replies of the
local authorities.
It has also come to the notice of Government that local authorities are not producing records·
and registers in certain cases to Audit even on demand through objection statements for which
a pottion of the records is left .unaudited. In the subsequent year of audit also, the audit parties
are not insisting upon production of the sa mg. So in certain case, audit in all respects could not be
conducted relating to some institutions. Even some of the Auditors are leaving records unaudited without
the knowledge of the competent authority in contravention of Rule 1 0 of the 0. L. F. A. Rules, 1951. In
such cases, there should be proportionate reduction of days allowed in the audit programme. At the
time of subsequent audit, the Auditors should insist upon production of the unaudited portion of
the accounts /records for which extra days may be allowed by the D.A.Os. i n consideration ofthe
volume of work-load. All the Supervisory Officers are hereby instructed to ensure that no portion
of the account� is left unaudited and the unaudited portion of the accounts of the previous year
is produced at the time of audit /review of the subsequent years accounts.
These instructions may be brought to the notice of all the Auditors and supervisory staff
working under your control.
Receipt of this letter mey please be acknowledged.
Yours faithfully
B. B. MOHANTY
D. E. -cum-Deputy Secretary to
Govern·ment
FINANCE DEPARTMENT
No. 494 (13)-XVI-Aud.1/92. iF.,
The 22nd January 1992.
From
!
Shri N. R. Dubey,
EKaminor of local Accounts-cum
Additional Secretary to Government.
To
All the District Audit Officers.

(Local Fund Audit·)
Subject-Timely lntiation of Surcharge action
Sir,
I
In inviting a reference to the aforesaid subject, I am d�ected to say that as per the executive
instructions issued u/r 23 ofthe O.l. F. A. Rules, 1951,the local authoritits are required to furinish
compliance to the audit reports within three months from the date of issue. This being the legal
position there should not be any bar for initiating surcharge action in all the fit cases by the
authorities concerned soon after the expiry of the prescribed period of three months.
- .
108
Past experience shows that despite s �ch clear provision many of you have failed to initiate
timely surcharge action in almost all the fit cases on some pre-text or the other. Instead, surcharge
aclion in all such cases have been il)itiated by you after long lapse of ti me. By the time the
surcharge action is initiated a t such belated stage, it is found that either some of the delinquents
have already expired or some have long since retired or left the conc erned
' lqcal bodies on transfer·
to other places. In respect of the first category of cases,.. surcharge action cannot be initiated as
per the law to make 90od the loss for which the deliequent officials have been held responsib.le.
In the other category cases, it becomes extremely difficult to serve the show cause notice on the
deliequents after ascertaining their present address. Thus, delay in initiation of Surcharge action
gives rise to problems. the tacklin(f of which poses ·difficulties .
. .
It is therefore, impressed upon you to realise the gravity ofthe situation and do your best to initiate
surcharge action in a II the fit cases, falling withi n your power soon after expiry of the period prescribed
for ,compliance after taking into consideration the objections, if any settled through compliance reports
earlier. In compliance. to these instructions, v.ou shou.ld hence forth append a certificat� invari'ably
in the M.P. R. for audit, review, compliance, surcharge etc., stating that surcharge action in respect
of a II the_ fit -cases due for initiation ·at the beginning of the mo11.th to which the. M. P. R. relates,
have already been initiated for information of Government. Any deviation in ths matter wiil be
seriously viewed..
Receipt of this letter may please be acknowledged.
Yottrs faithfully
N. R. DUBEY
Examiner of LocaI Accounts -cum

, Add!. Secretary to Government.
No. 8170.-:Codes-2/92 (Pt) /F.,
FINANCE DEPARTMENT
OFFICE MEMORANDUM
'rhe 26th February, 1 992.

I
.r
f.
...
Subject-Economy i n use of Government vehicles and on ·the consumption of P. 0. L., etc.
In Finance Department OffiC<) Memorandum No.30724/F., dated 14,-8-1991, No. 33944/F., dated
the 6th September 1991 and No. '37522/F., dated the 4th O.Ctober 1991 o n the above subject, it has
been laid down that certain categories of vehicles shall" 'be exempted from tl;)e restrictions on
...
use of Government vehicles on Sundays.
After careful consideration Government have been pleased to decide t�at the vehicle� r�quired
to be engaged only for the purpose of surprise checks by the supervising Octroi Officials of all
Urban Local bodies of the State shall be included under item· No. (XV) below item (XIV) of sub
para. (b) of para. 1 of the. aforesaid Memorandum. It is also clarified that the vehicles shall not be
used for routine purposes on Sundays.
N. R. DUBEY
'
Additions I Secretary to Gc;;vHr.mH.t.

109
�o. 1520-XIV-Aud-27/91/F.,
•
FINANCE DEPARTMENT
OFFICE ORDER
tl'>� ""th rebruary, 1g9.:Z
Auditors and Audit Suporintendents of the respective district

Sub:- Fi11ation of headquarter!>
•.
headquarters.
Under the exrstmg system the headquarters of Auditors and Audit Superintendents has been
iixed at different circles within the respective districts. This has caused undue hardshi to thep
Audit personal and given rise to avoidable grievances due to frequent changes made by the
District Audit Officer's in course of a year. Fixation of headquarters at circles is also not in
consonance with the provision in the Service Code. Accordingly the ·question of fixation ot head
quarters of the Auditors and Audit Superintendents of the Local Fund Organisation of the head
quarters of the district corcerned where the offic,e of the District Audit Officer is located was under
consideration. After taking into account, different aspects and after careful considetation, it has
itors and Audit Superintendents of the Local Fund
been decided to fix the headquarters of the Aud
Organisation at their respective district headquarters where the District Audit Officers are located.
The aforesaid order shall come into force with effect from the 1st Apri l 1 992.
(N. R. DUBEY)
Examiner of LocaI Accounts-cum

.{,
OGP-MP-Lino-Finance 95-4,000-25-9-1993
:!

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COMPILATION OF IMPORTANT CIRCULARS

COMPILATION OF IMPORTANT C IRCULARS

It is hoped that, this compendium will be found useful by all concerned.

Addltiona I Chief Secretary-cum­

Sl. G. 0. Nc oer Date P urport Pags

...... (1) (2) (3) (4) (5)

MATTER RELATING '1"0 0. S. C.

23748/F 21 -6-1 991 Grant of ad.hoc Increme nt to employees 1

3 25771/F 10- 7-1991 Determination of the date of increment of a 2

4 34444/F 10- 9-1991 Specialpay and deputation allowance to 3

5 35803/F 21- 9-1991 Benefit in the matter of fixation of pay i n the 3

6 5862/F 11- 2-1992 to the non-gazetted Po licemen

7 7049/F "18- 2-1992 Discontinuance of financial incentive to State 5

8 111 62/F 16- 3-1992 Financial incentive to State Government 5

9 11265/F 17- 3-1992 Stepping up of pay-of the Senior for second 6

<: :1 25935/F 11- 7-1991 Entitlements GovernrneQt

{1.) {2) (3 ) {4) (5}

3 46545/F 17-12-1991 Payment of cash e qui ev alent of leave salary 8

4 3458/F 25- 1 -1992 Grant of Special Allowance to Government

5 10001/F 9 -3-1992 .Grant of Motor Cycle Allowance to the

MAT'Ii'ER RELATING TO 0. P.R.

1 23267 (45)F 13· 6-1991 Payment of Provisional Pension-Sanction of 10

2 23454/F 19- 6-1991 Ca lcu.lation of Pension on last pay drawn­ 10

3 24181/F 25- 6-1991 Temporary Increase in Pension 11

4 26472/F 20- 7-1991 Family Pei'ISiOI'I Scheme for State Government 19

5 31740/F 22- 8-1991 J;lecovery of dues arising out of non­ 19

6 33993/F 7- 9-1991 Grant of ad hoc relief to Pensioners retiring 20

10 4434/F 1- 2-1992 Payment of P rovisiona l Pensions and Gratuity 31

11 7891/F 24- 2-1992 Timely preparation and submission of Pensio n 32

12 11200/F 16- 3-1992 Payment of Temporary Increase- Clarification

MATTER RELATING '1'0 ORISSA G. P. F. RULES

1 33987/F 07-09-1991 Rate of interest on thl) balance of Provident 33

2 36801 (240)/F 21-09-1991 Riling up nomination in respect o f G. P. F. 34

3 9372/F 6-03-1992 Cost of Provident Fund Pass Book and the 34

4 10349 (226)/F 1'0-03-1992 Timely s ettle ment of G. P. F. Cases. 36

MATTER RELATING TO 0. R. S. P. RULES

1 23446/F 19-06-1991 Protection of ad hoc D. A./R. P. P. under 36

2 25276/F 05-07-1991 Orissa Revised Scales of Pay Rules, 1989 37

3 44003/F 29-11-1991 Exercise of ·Option under the 0. R. S . P. 38

4 49/F 01-01·1992 Orissa Revised Sca les of Pay Rules, 1989 38

6 4014/F 29·01-1992 Change of option under Orissa Revised 39

6 6437/F 07-02-1992 Stepping up of pay of senior Offlcers to that 40

7 7532/F 21-02-1992 Post omitted from the first schedule to the 41

9 23209/F 21-05-1992 Revision of s ca les of pay unde r the Orissa 43

MATTER RELATING TO ADVANCE AND D. A. TO GOVERNMENT

1 24177/F 25-06-1991 Payment of Dearness Allowanee to State 46

2 3122 1/F 30-09-1991 Admissibilityof Festiva I Advance t o Non· 49

(1) (2) (3) (4) (5)

3 40029/F 29-10-1991 Rate of interest charageable per annum 49

4 43937/F 29-11-199i Payment of Dearness Allowance to the 50

5 4439/F 01-02-1992 Grant of Advance to Government servants 52

6 11255/F 17-02-1992 Grant of House Rent Allowance in favour 52

7 7404/F 20-02-1991 Guideline for maintainance of accounts 53

1 21321/F 29-05-1991 Amendment to Rule-199 of the 0. G. F. R., 64

2 22200/F 05-06-1991 Amendment to Rule-297 of the 0. G. F. R., 54

3 46984/F 19-12-1991 Amendment to Rule-272 (iv) of the 0. G. 55

MATTER RELATING '1'0 0. T. C.

1 17486/F 29-04-1991 Amendment of the subsidiary Rules framed 55

2 20125 (230)/F 17-05-1991 Measures to improve financial adminis­ 56

3 33801 (235)/F 06-09-1991 Non-maintenance of Register of undi�­ 67

4 33806 (235)/F 06-09-1991 Deposit of duplicate keys of Cash chest 58

Addltiona I Chief Secretary-cum

2 23454/F 19- 6-1991 Ca lcu.lation of Pension on last pay drawn 10

5 31740/F 22- 8-1991 J;lecovery of dues arising out of non 19

2 20125 (230)/F 17-05-1991 Measures to improve financial adminis 56

3 33801 (235)/F 06-09-1991 Non-maintenance of Register of undi� 67

9 1 0854/Legis. 26-07-1991 Notification on Ori ssa Sales Tax (Amend 69

:12. 30713/F 14·08-1991 RescisSion of the notification . oithe Govern '72