Supplementary Rules Summary

Supplementary Rules - Division 1: Extent of Application

  • Rules apply to Government servants under Fundamental Rules with pay debitable to Central Revenues.
  • Central Government's administrative control governs servants paid from Central or State Revenues.
  • Traveling allowance for Divisional Accountants (pay debitable to State Revenues) follows respective State Governments' rules.
  • Exceptions include travel to hometown on retirement and Leave Travel Concession for Divisional Accountants, regulated under Central rules.
  • Railway Audit Branch personnel's traveling allowance is governed by Indian Railways Establishment Code.
  • Deputation on foreign service: Traveling allowance regulated by the rules of the organization.
  • Work-charged staff: Traveling allowance as admissible to regular Government servants.
  • S.R. 64: Pay fixed to compensate for journey costs exclude traveling allowance, but mileage allowance for rail or steamer is allowed.

Audit Instructions:

  • Traveling allowance claims are regulated by rules in force when the journey was undertaken.
  • Indian Audit and Accounts Department officers exercise powers regarding State Governments' Supplementary Rules for Divisional Accountants.
  • Executive engineers have controlling officer powers for Divisional Accountants' traveling allowance claims.

Division 2: Definitions

  • Actual traveling expenses: Cost of transportation, servants, and luggage; excludes hotels, refreshments, and gifts.
  • Apprentice: Person in training drawing pay but not in a substantive vacancy.
  • Audit Officer: Designated officer by the Comptroller and Auditor General.
  • Camp equipage: Apparatus for moving a camp.
  • Camp equipment: Tents and furniture for tour.
  • Competent Authority: President or delegated authority.
  • Day: Calendar day (midnight to midnight).
  • Family: Includes spouse residing with the Government Servant, legitimate children, and stepchildren residing with and wholly dependent upon the Government Servant.
  • Note: Only one wife is included; adopted child recognized if personal law recognizes adoption.
  • “Children” includes major sons, married daughters including widowed daughters, residing with and wholly dependent: on the parent.
  • Restrictions applied to two Children from 1-1-1999 for employees.
  • Children taken as wards under the “Guardians and Wards Act, 1890” status as that of natural – born child if through a special will.
  • Married daughters are considered wholly dependent only if divorced or separated and financially dependent.
  • Parents, stepmother, sisters, and minor brothers residing with and wholly dependent.
  • Widowed sisters Residing and wholly upon.
  • Unmarried sisters included in family.
  • Implication of the term ‘wholly dependent’ – whose income from all sources 1,5001,500 P.M, they are deemed to be ‘wholly dependent’ upon the Government servant.
  • Stipend and scholarship fall within the meaning of the term “income from all.

Other definitions:

  • “Grain compensation allowance”: Compensatory allowance for low-paid government servants due to food price increases.
  • “Head of Department”: Authority declared by the President.
  • “Hill Station”: Declared place by a Competent Authority or State Government.
  • “Holiday”: Prescribed holiday under Negotiable Instruments Act or office closure by Competent Authority.
  • “Probationer”: Government servant on probation in a substantive vacancy.
  • “Public conveyance”: Train, steamer, or conveyance plying regularly for passengers.
  • "Transfer": Movement to a new headquarters station either to take up new duties, or in consequence of a change of headquarters station.

Grades of Government Servants

  • S.R. 17 superseded by revised classification of employees in pay ranges (effective 1-10-1997).
    • Revised Pay Ranges Groupings
      • (i) Rs. 16,400 and above.
      • (ii) Rs. 8,000 and above but less than Rs. 16,400.
      • (iii) Rs. 6,500 and above but less than Rs. 8,000.
      • (iv) Rs. 4,100 and above but less than 6,500.
      • (v) Below Rs. 4,100.
  • Pay definition: Pay in revised scales, including Dearness Allowance and Interim Relief before 1-1-1996 for those retaining pre-revised scales.
  • Pay includes NPA (treated as “Pay” for all service matters) and stagnation increment (treated as a normal increment).
  • State government Dearness Pay portion is also Pay for gradation under SR 17 during deputation.
  • Regulation of supplementary claim when promoted/reverted/pay revised retrospectively.

Government of India’s Orders

  • Officers claiming must exercise care to ensure proper rate of T.A / D.A and other allowance.
  • Gradation of re-employed pensioners determined by actual pay; adjustments made for pension amount.
  • Grading of those retired with CPF benefits and re-employed.

Audit Instructions

  • Accounts Office guided by facts known officially at the time of journey for claims presented before promotion orders. Retrospective effect recognized for bills presented on or after the order date.
  • S.R. 18: Competent authority can order different grade inclusion for reasons recorded.
  • S.R. 19: Government servant in transit ranks in the lower post's grade.
  • S.R. 20: Part-time servants rank as competent authority declares.

Different Kinds of Travelling Allowances

  • S.R. 21: Types of traveling allowances include permanent traveling allowance, conveyance/horse allowance, mileage allowance, daily allowance, and actual travel cost.

Permanent Traveling Allowance

  • S.R. 22: Monthly allowance for those with extensive travel duties, in lieu of other allowances within their sphere.
  • S.R. 23: Not drawn during leave, temporary transfer, or when other traveling allowances are drawn.

Conveyance and Horse Allowance

  • S.R. 25: Monthly allowance for extensive travel at or near headquarters, when daily allowance is not applicable.
  • S.R. 26: Drawn all year, not forfeited during absence, and may combine with other allowances. Restrictions apply to those with motor vehicle allowance.
  • S.R. 27: Not drawn during joining time; governed by specific rules during leave or temporary transfer.

Mileage Allowance (General)

  • S.R. 29: Allowance based on distance traveled for a specific journey.
  • S.R. 30: Calculated by shortest or cheapest practicable route.
  • S.R. 31: Competent authority may allow mileage on other routes for special reasons recorded.
  • S.R. 32: Journey begins/ends at duty point station or actual residence on transfer.
  • S.R. 32-A: Traveling by lower accommodation class entitles to actual fare fare actually used fare plus allowance for incidental expenses.
  • S.R. 33: Calculated differently based on mode: railway, sea, or road.

Rail Journey Rules

  • S.R. 34: Determines eligible accommodation classes for various pay levels.
  • S.R. 36: Mileage allowance is the actual accommodation fare but not exceeding the entitled entitled ones plus incidental expanses.
  • S.R. `38: Thrugh booking: the Government will reimburse as per grade even if the traveler uses a higher accommodation class of travel.
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