THE BIHAR GENERAL PROVIDENT FUND RULES, 1948

(1)     All Government servants in permanent pensionable and non-pensionable service (including probationers) and those temporary Government Servants (including all re-employed pensioners) who have completed one year service, and whose conditions of service, the State Government are competent to determine shall be required to subscribe the minimum prescribed rate during leave, deputation and foreign service.]

Note 2.- A subscriber may begin to pay subscription from the 1st date of the month following that in which he joins the Fund, but in the case of fresh appointment in the middle of a month the subscription may commence from the date of appointment, the amount of subscription being proportionate to the number of days spent on duty in that month. No arrear subscription can be permitted.

State Government decision.

In exercise of the powers conferred by Article 309 of the Constitution of India the Governor of Bihar makes the following amendments to the Bihar Provident Fund Rules, 1948, namely:-

(2)     The present provisions of Rules 4, 11(1)(b) and 11(4) are being respectively substituted by the following:-

(i)?? ?Rule 4:-All Government servants in permanent pensionable and non-pensionable service (including probationers) and those temporary Government Servants (including all re-employed pensioners) who have completed one year service, and whose conditions of service the State Government are competent to determine shall be required to subscribe the minimum subscription. All Government servants shall have to subscribe the minimum prescribed rate during leave, deputation and foreign service.

(ii) ???Rule 11(1)(b):-All non-Gazetted Government Servants shall be required to subscribe to the Fund the minimum monthly subscription at the rate of 10% of his/her monthly emolument and all Gazetted Government servant at the rate of 12% of his/her emolument. There shall be no upper limit of the subscription.

(iii)? ?Rule 11 (4):-The amount of subscription so fixed shall remain unchanged throughout the year. The subscriber may at his option increase the amount of subscription during middle of the year but he will not have the option to reduce the amount of subscription during the middle of the year.

(3) ???Note 1 of rule 4, Rule 7, proviso of 10(1) and its note, 11(1)(b), 11(1)(c), 11(2)(i) and (ii), 11(3)(b) & (d) and proviso of rule 11(4) of the Bihar General Provident Fund Rules, 1948 have been deleted.

(4)?? ?This amendment will be effective from 1.4.1983.

(5)?? ?So far the Government servants serving in the High Court, Bihar Legislative Assembly and Council are concerned, order will be issued on receipt of concurrence of Chief Justice of High Court, Speaker Bihar Legislative Assembly and Chairman Bihar Legislative Council. [Memo-No. MI-025/82/4967 F, dated 18.5.1983]

Rule 5.Deleted.

Rule 6.Deleted.

Rule 7.[5] [x x x x]

Nomination

Rule 8.

(1)     A subscriber shall, as soon as may be, after joining the Fund send to the Accounts Officer a nomination conferring the right to receive the amount that may stand to his credit in the Fund in the event of his death before, the amount standing to his credit has become payable, or where the amount has became payable, before payment has been made.

(2)     A subscriber who, at the time of joining the Fund, has a family shall send to the Accounts Officer a nomination in the form set forth in the First Schedule in favour of one or more members of his family.

(3)     A subscriber who has no family shall similarly nominate a person or persons in the form set forth in Second Schedule:

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

(4) ??If a nomination under any of the preceding sub-rules is in favour of a minor, the subscriber may at the same time nominate a person or persons to whom payment is to be made, on behalf of the minor.

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

(6) ??A subscriber may in his nomination distribute the amount that may stand to his credit in the Fund among his nominees at his own discretion.

(7) ??A nomination may be cancelled by a subscriber and replaced by any nomination which is permitted to be made, under this rule.

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

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

(10) Nothing in this rule shall be deemed to invalidate or to require the replacement by a nomination thereunder of a nomination made before, these rules come into force under the corresponding rules heretofore in force.

Subscriber's Accounts.

Rule 9.

An account shall be prepared in the name of each subscriber and shall show the amount of his subscription with interest therein calculated as prescribed in sub-rule (2) of rule 14.

State Government decisions:-

Subject.-Treatment of Cost of Living Allowance as pay for certain purposes.

It is to refer to the Government Orders contained in Memo No. A1/214/67-5768 F, dated the 15th September, 1967 of the Finance Department on the above subject and to say that on reconsideration of the matter the State Government have been pleased to decide that the cost of living allowance will be treated as "pay" for the purposes of sanctioning all advances admissible to Government servants under the Bihar Financial Rules and Bihar Provident Fund Rules.

2. ????The orders contained in Memo No. A1-214/67-5768-F, dated 15.9.67 referred to above may be treated to have been modified to the extent noted above with effect from 31.5.68. [Memo No. A3-208/8/8367-F. dated the 27.7.1968.]

Subject-Treatment of cost of living allowance as pay for certain purposes.

It is to refer to the Government Orders contained in Memo No. 8367 F. dated 27.7.1968 in which it has inter alia been laid down that cost of living allowance will be treated as "pay" for purposes of sanctioning all advances admissible to Government Servants under the Bihar Financial Rules and the Bihar Provident Fund Rules. Some doubt has been felt in certain quarters as to whether "cost of living allowance" as referred to in the said order should be inclusive of Government contribution to "Provident Fund" or it would include the cost of living allowance paid in cash only. Government has been pleased to decide that "Government contribution to Provident Fund" should also be treated as a part of 'pay' for the purpose of sanctioning advances mentioned above. This will also take effect from 31.5.1968. [Memo No. III/A1 -205/68/11222-F. dated 1.11.1968]

Subject- Quoting account numbers in the Schedules of General Provident Fund deductions.

The Accountant-General, Bihar, has brought to the notice of Government that a large number of Government servants are subscriber to the General Provident Fund by deductions from their pay bills without quoting their respective account numbers allotted by Accountant-General's office. The Compulsory General Provident Fund Scheme was introduced with effect from the 1st April, 1956, and many of the subscribers had to commence subscribing to the General Provident Fund before allotment of account numbers. The Accountant-General has since allotted account numbers in many cases and the account numbers have been communicated to all Gazetted Government servants direct and to the Heads of offices in the case of non-Gazetted Government servants. The amount of all subscriptions that were deducted from their pay bills from March, 1957 onwards without quoting the account numbers allotted to them have remained unposted to the credit of respective subscribers. To enable him to adjust the amounts of subscription so realised to the credit to each individual subscriber, the Accountant-General had requested all Drawing and Disbursing Officers to furnish a list of all such subscribers belonging to their establishment who had been paying subscriptions before allotment of account numbers and to whom the account numbers were subsequently allotted. This list has not yet been furnished by many of the Drawing and Disbursing Officers with the result that subscription so far realised by deduction from their pay bills have remained unposted to the credit of respective subscribers. I am to request that all Drawing and Disbursing Officers should be instructed to furnish the Accountant General's Office at a very early date with a list of subscribers who commenced subscribing to the general provident fund before allotment of account numbers have subsequently been allotted. The correct account numbers assigned by the Accountant-General's Office should be quoted against the name of each Government servant included in the list. This will enable the Accountant-General to adjust the amount to the credit of each individual subscriber's account. The Controlling Officers are requested to send a report to Government in the Finance Department by the end of August, 1957, that the above list has been sent to the Accountant-General by the Drawing and Disbursing Officers concerned.

There are cases of Government servants who are regularly contributing to the fund by deduction from their pay bills as required under the scheme but have not yet taken steps to obtain Provident Fund account number being allotted to them by the Accountant General. As already pointed out the subscription realised without allotment of account numbers continue to remain unposted to the credit of the respective subscribers in the books of the Accountant-General. It is, therefore, necessary that the amounts are correctly adjusted without loss of time. The Accountant-General allots account numbers on receipt of application in Form no. LIII-201. These applications are sent to the Accountant-General through the Head of the office. It is to instruct the Drawing and Disbursing Officers to furnish the required information in the prescribed form to the Accountant-General in respect of those Government servants to whom account numbers have not yet been allotted.

It is to point out that all classes of Government servants including temporary Government servants who have rendered more than one year's continuous service are required to subscribe to the fund, the account of monthly subscription being not less than 61/2 percent of their emoluments. It is the duty of the Drawing and Disbursing Officers to see that subscription are regularly realised by deduction from the monthly pay bill of the Government servants and in no case realisation of subscription at the prescribed minimum rate is postponed or allowed to fall in arrears. For keeping a correct account of the subscription it is necessary to quote the account number against the name of the subscriber in the Schedule (LIII-191) and the Head of Office should see that the account numbers are obtained in advance if possible, or immediately after the subscription begin to be realised by compulsory deductions from pay bills so that it may be possible to adjust the amount of subscription to the proper account without delay. [Letter no F-2-4013/57/9320-F, dated the 15th July, 1957 from the Deputy Secretary to the Government of Bihar, Finance Department, Patna addressed to all Controlling Officers.]

Subject-Quoting account numbers in the Schedules of General Provident Fund deductions.

In continuation of Finance Department letter no. F-2-4013/57/9320-F., dated 15th July, 1957 on the subject, it is to say that all Drawing and Disbursing Officers should be instructed to send application for admission to the General Provident Fund (in duplicate), in the prescribed form, duly filled in, in respect of Government Servants who have become eligible for subscribing to the General Provident Fund under the Compulsory Provident Fund Scheme but it has not been possible for whatsoever reasons to get the account number allotted by the Accountant General before the actual commencement of deductions to the Accountant-General, Bihar alongwith the pay bill in which first deduction is made. [Letter No. F. 2-4013/57/4626-F., dated the 25th October, 1957, from the Deputy Secretary to the Government, Finance Department, Bihar, Patna addressed to ail Controlling Officers.]

Subject:-Allotment of new G.P. Fund Account nos. to subscribers of G. A. Group.............Group.

1.        With a view to have a distinctive series of account numbers for subscribers of each department, the subscribers who have at present been allotted accounts nos. in "GA" Groups..............have been allotted new numbers of different new groups relevant to their account departments. This will come into effect from April, 1967.

2.        A separate communication for the quotation of old and new account numbers henceforth in their schedules for G.P. Fund deductions of all subscribers (gazetted and non-gazetted) will follow.

3.        In order to enable this office to communicate the newly allotted G. P. Fund account numbers of the subscribers (gazetted and non-gazetted) in offices, particulars in duplicate in columns 1 to 3 of the proforma given below are to be furnished. These particulars may please be filled in with reference to the schedules of G.P. Fund deductions as were attached to the establishment of G.O. pay bill for March 1967. New account numbers allotted by the offices will be filled in column 4 by this office and intimated to the concerned offices.

4.        It may please be ensured that the names of the subscribers to your office are included in the proforma.

PROFORMA

Signature................................

Designation of Drawing Officer.

[Memo No. 5AF-102/67-5967 dated 27.5.1967.]

Regarding - Preparation of General Provident Fund Schedules.

It is generally noticed that the State Government employees due to compulsory contribution to the General Provident Fund, commence subscribing to the Fund when they become eligible to do so, without getting an account number allotted by this office and submit their applications for allotment of account no. at a later date. Even when the accounts no. is allotted, it takes some time before the account number is begun to be quoted in the Fund Schedules.

The inevitable result is that in the absence of the information regarding the date of commencement of contribution being furnished in the application for admission to the Genenal Provident Fund many credits pertaining to the subscribers are left unadjusted and protracted correspondence has to be undertaken to settle the unadjusted credits. To avoid this, it is requested that information regarding the particulars of commencement of the Fund subscriptions viz., the T.V. No., date and the amount contributed towards the fund for the month in which the account numbers could not be quoted in the schedules, may please be furnished on the body of the application in the "Remarks" column.

All the Drawing and Disbursing Officers may also please be instructed to furnish this information in the "Remarks" column while forwarding the application for admission to the General Provident Fund for allotment of account numbers. [Issued with G.O. No. F.-1045/59/19015 F., dated 3.10.1959.]

Regarding-Indication of Provident Fund Account number in the service book.

1.        It has been brought to the notice of the State Government that in most of the cases of transfer of Government servant from one office to another the Provident Fund account numbers is not shown in Last Pay Certificate even though the prescribed form of Last Pay Certificate distinctly provides for the same. The result is that the new Head of office of the transferred Government servant is unable to note the Provident Fund account number in the Provident Fund Schedule with the natural consequence that a number of Provident Fund credits remain unadjusted for long.

2.        It is, therefore, suggested that as soon as a Government servant is admitted to the Provident Fund, the Provident Fund account number allotted to him should be noted on the right hand top of page on the service book by means of a rubber stamp or in red ink and his service book should be made available by the old office to the new office soon after the Government servant's transfer but not later than one month of the date of transfer.

3.        All subordinate offices who are required to maintain service books should be instructed to follow these instructions strictly. [G.O. No. F-2-402/66-F-5968 F., dated 30.5.1966.]

Correction Slip to the Book of Accounts Forms-First Edition (Second re-print) C. S. 110,

Signature of applicant

Signature of the Head of office,

Designation

Returned with account number allotted. This number should be quoted in all correspondence connected therewith.

Signature

Designation.

Conditions and rates of subscription

Rule 10.

(1)     Except as provided in rule 7, subscribers shall subscribe monthly to the Fund except during a period of suspension:

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

(i)??? ?it he is an officer who draws his own pay-bills, by making no deductions on account of subscription, in his first pay-bill drawn after proceeding on leave.

(ii)?? ?if he is not an officer who draws his own pay-bills, by written communication to head of his office before he proceeds on leave. Failure to make due and timely intimation shall be deemed to constitute an election to subscribe. The option of a subscriber intimated under this sub-rule shall be final.

Rule 11.

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

(a)      It shall be expressed in whole rupees.

(c) ? [7] [x x x x]

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

(a)      in the case of subscriber who was in Government service on 31st March of the preceding year, the emoluments to which he was entitled on that date; provided as follows-

(iii)     if the subscriber joined the Fund, for the first time under the operation of rule 6, on a day subsequent to the said date, his emoluments shall be the emoluments to which he was entitled on such subsequent date.

(b)      in the case of subscriber who was not in Government service on the 31st March, of the preceding year, the emoluments which he was entitled on the first day of his service or if he joined the Fund for the first time under the operation of rule 6 on a date subsequent to the first day of his service, the emoluments to which he was entitled on such subsequent date.

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

(a)      if he was on duty on the 31st March, of the preceding year, by the deduction which he makes in this behalf from his pay-bill for that month;

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

(e)      if he was on foreign service on the 31st March, of the preceding year, by the amount credited by him into the treasury on account of subscription for the month of April in the current year.

[12] [(4) The amount of subscription so fixed shall remain unchanged throughout the year. The subscriber may at his option increase the amount of subscription during middle of the year but he will not have the option to reduce the amount of subscription during the middle of the year.]

Note.-If a subscriber dies during the course of month, proportionate subscription should be recovered for that month from his emoluments, i.e., for the number of days he was alive during the month.

State Government decision.-

Rule? 12.

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

Realisation of Subscriptions

Rule? 13.

(1)     When emoluments are drawn from a Government treasury in India or from the Home or a Colonial treasury, recovery of subscriptions on account of these emoluments and of the principal and interest of advances, shall be made from the emoluments themselves; except that when emoluments other than sterling overseas pay are so drawn in India, deduction in respect of sterling overseas pay, when admissible be made in India.

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

(3)     If a Government servant fails to subscribe with effect from the date on which he is required to join the Fund the total amount due to the Fund, on account of arrears of subscription, shall with interest thereon, at the rate provided in rule 14, forthwith be paid by the subscriber to the Fund or in default be ordered by Accounts Officer to be recovered by deduction, from the emoluments of the subscriber by installment, or, otherwise, as may be directed by the authority competent to sanction as advance for the grants of which special reasons are required under clause (c) of sub-rule (1) of rule 15.

Interest

Rule? 14.

(1)     Subject to the provisions of sub-rule (5) below, Government shall pay to the credit of the account of subscriber interest at such rate as may be determined for each year according to the method of calculation prescribed from time to time by the Provincial Government:

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

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

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

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

(iii) ??on all sums credited to the subscriber's account after the last day of the preceding year-interest from the date of deposit upto the end of the current year;

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

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

(4)? ?In addition to any amount to be paid under rules 29, 30 or 31 interest thereon upto the end of the month preceding that in which the payment is made, or upto the end of the sixth month after the month in which such amount became payable, whichever of these periods be less shall be payable to the person to whom such amount is to be paid:

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

(i) ???Subscribers whose Provident Fund Account is maintained by Accountant-General, Bihar-Accountant-General, Bihar.

(ii) ??Subscribers whose Provident Fund Account is not maintained by Accountant-General, Bihar-Finance Department:

Provided that the competent authority has personally satisfied himself that the delay in payment was occasioned by circumstances beyond the control of the subscriber or the person whom such payment was to be made and in every such case the administrative delay involved in the matter has been fully investigated and action, if any required, taken.

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

(6) ??The interest on amounts which under sub-rule (3) of rule 13, sub-rule (5) of rule 16, sub-rule (3) of rule 19, sub-rule (4) of rule 24, sub-rule (1) of rule 23, sub-rule (1) or (2) of rule 24, rule 29 or rule 30, are replaced at the credit of subscriber in the Fund, shall be calculated at such rates as may be successively prescribed under sub-rule (1) of this rule and so far as may be in the manner prescribed in the rule.

Note.-No interest shall be allowed on the amount recovered on account of the subscriptions to the Fund, in excess of the actual amount due.

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

State Government decisions.-

Regarding:-Payment of interest of Provident Fund balance for a period exceeding six months.

2.        Under the Provident Fund Rules, the interest on the fund accumulation, is payable upto the end of the month preceding that in which payment is made, or upto the end of six months after the month in which such amount becomes payable whichever of these period be less.

3.        The State Government have now been pleased to decide that the payment of interest beyond a period of six months upto a period of one year, may be authorised by the Accountant-General, Bihar after he has satisfied himself that the delay in payment was occasioned by circumstances beyond the control of the subscriber and that the administrative delay involved in the matter have been fully investigated and action taken. These orders will equally apply to accumulations under the Bihar Contributory Provident Fund and other Provident Funds. [Memo No. F2-4027/00/-29439 F., dated 10.12, 1960.] [This Order which was to be in force for two years was subsequently extended vide G.O. Nos. F2-4041/62-18263-F., dated 5.12.1962; F2-4024/63-7745 F., dated 1.8.1963; 6439 dated 20.4.1966; F2-4914/67-3542 dated 8.4.1968]

Advances from the Fund.

Rule? 15.

(1)     A temporary advance may be granted to a subscriber from the amount standing to his credit in the Fund at the discretion of the appropriate authority specified in sub-rule (3) of the rule subject to the following conditions:-

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

(i)       to pay expenses incurred in connection with the prolonged illness of the applicant or any person actually dependent on him;

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

(iii)     to pay for the education of the applicant or any person actually dependent on him outside India, whethere for an academic professional or vocational course;

[16] [(iv) to pay for the expenses of medical, engineering and other technical or specialised course of study in India beyond the High School stage of the applicant, or any person actually dependent on him, provided that the course of study is not less than three years;

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

(vi)? ?to pay for construction or purchase of, or repairs to residential building for the applicant; and

(vii)? ?to pay of legal expenses incurred by the applicant,

Note 1.-Not more than one advance shall be allowed for the objects mentioned in sub-clause (vi) during the whole tenure of service of a subscriber.

Note 2.-The advance under sub-clause (vii) will be admissible both where the Government servant takes recourse to legal proceeding to vindicate his position in regard to any allegation made against him in respect of any act done or purporting to be done by him in the discharge of his official duties, and also where he is prosecuted in a court of law by Government in respect of any alleged official misconduct. In the former type of cases the advance from the fund will be in addition to any advance admissible for the same purposes from other Government sources.

Note 3.-No advance under sub-clause (vii) will be admissible (1) where a Government servant takes recourse to a court of law in respect of any incident unconnected with his position as a Government servant, or (2) where a Government servant may sue Government in respect of any service grievances of his or against the imposition of any penalty on him.

(b)      The sanctioning authority shall record in writing its reason for granting the advance:

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

(c)      An advance shall not except for special reasons-

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

(iii)     for advances sanctioned for the object specified in rule 15 (1)(a)(v) exceed three months pay or Rs. 500/- whichever is greater, provided that in no case, the amount will exceed half the amount at the credit of the subscriber, in the Fund; or

(iv)    unless the amount already advanced does not exceed two third of the amount admissible under sub-rule (c) (i), be granted until at least twelve months after the final re-payment of all previous advances together with interest thereon.

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

(3) ??The authority competent to grant an advance-

(a)      for which special reasons are required under sub-clause (c) of clause (1) of rule 15, shall be-

(i)       for subscribers who are Gazetted Government servants, the Provincial Government;

(ii)      for other subscribers, the Head of the Department concerned;

(b)      in any other case not covered by clause (a) shall be-

(i)       for Gazetted Government servants, the Head of the Department;

(ii)      for other subscribers the Head of the Office:

Provided that when the authority competent to section an advance under sub-clause (b) is also the authority to sanction an advance to a subscriber under sub-clause (a) an advance under the latter sub-clause can only be sanctioned by the appropriate Administrative Department of the Provincial Government.

Note 1.-Deputy Inspectors-General of Police exercise the powers of the Head of a Department under clause (3) (a) (ii) above.

Note 3.-A sanction of a temporary advance which has not been acted on for a year must be held to have lapsed unless it is specifically renewed.

State Government Decisions.-

Subject:-Grant of temporary advances from the General Provident Fund.

1.        It is to refer to rule 15 of the Bihar General Provident Fund Rules, which provides for the grant of advance to a subscriber from the amount standing to his credit in the fund. Temporary advances are only to be given in exceptional cases in conformity with the rules and the Fund is not to be treated as a banking account. When one or more advances have already been granted to a subscriber, subsequent advance is not to be granted to him until at least 12 months have elapsed since the complete re-payment of the last advance taken. Several instances have come to the notice of Government where advances have been sanctioned in quick succession and also in excess of the prescribed limits. Sanctioning authorities probably take a sympathetic view and feel tempted to accede to such requests because they feel that advances are being allowed out of the amounts which have accrued from the Government servants own deposits. This is not desirable because the granting of advances which are not strictly justified, or within the prescribed limits tend to defeat the very object of the Fund.

2.        It is therefore, requested to impress on all sanctioning authorities subordinate, that advances should not be sanctioned unless there is a strong justification and that no advance should be sanctioned by invoking the special provisions of rule 15 (1) (c) of the Bihar General Provident Fund Rules. [Memo No. F-2/4048/62-16832 F., dated 12.11.1962]

Subject-Grant of temporary advances from the General Provident Fund.

1.        It is to refer to Finance Department letter No. F2-4048/62-16832 F, dated the 12th November, 1962, on the above subject and to say that cases have come to the notice of Government where the strict compliance of the direction that no advances should be sanctioned by invoking the special provisions of Rule 15(1) (c) of the Bihar General Provident Fund Rules, may cause undue hardship when the advances from Provident Fund is required for the following purposes:-

(1)     To pay expenses in connection with the serious or prolonged illness of the applicant or any person actually dependent on him.

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

2.        Government have accordingly decided in partial modifications of the orders contained in the Finance Department letter dated the 12th November, 1962, mentioned above that advances for "Special reasons" may be allowed under rule 15 (1) (c) of the General Provident Fund Rules, when the advance is required for either of the purposes mentioned above. This should however not be allowed as a matter of course but only after strict scrutiny of each case. [Memo No. F-2-4048/62 -16860 F., dated 22.11.1962]

Subject-Non-refundable withdrawal of Provident Fund money.

The State Government have had under consideration the question of allowing non-refundable withdrawal of money from the Bihar General Provident Fund and the Bihar Contributory Provident Fund, to enable the subscribers of the Fund to meet certain essential expenditure at a stage of their career when their commitments are heavy. It has accordingly been decided to allow non-refundable withdrawal from the Provident Fund Account of the subscribers for purposes of-

(i)       Marriage;

(ii)      Higher Education; and

(iii)     House building

subject to the General and Specific terms and conditions mentioned in paragraphs below:-

2. ???General terms and conditions.-

(i)       Non-refundable withdrawal shall be allowed in case of only such subscribers as have either rendered not less than twenty-five year's service (including broken periods, if any) or have less than five years to attain the age of superannuation.

(ii)      The authority competent to sanction refundable advance from the Fund in cases which require special reason for such sanctions is empowered to sanction withdrawal in terms of these orders when all the terms and conditions for the withdrawals are fulfilled. Cases necessitating relaxation of any of the terms and conditions shall be referred to the Finance Department.

(iii)     The actual withdrawal from the Fund will be made only on receipt of authority from the Accountant-General, Bihar, who will arrange this as soon as the formal sanction of the competent authority has been issued.

3. ???Specific terms and conditions-

(i)       For Marriage-

(1)     The non-refundable withdrawal will be permitted only for the marriage of the subscriber's daughters and sons and if the subscriber has no daughter, for any other female relation dependent on him.

(2)     (a) The amount of withdrawal in respect of each marriage will be normally limited to-

(i)       In the case of non-Contributory Provident Fund six month's pay in case of daughter or any other female relation as the case may be and three month's pay in case of son, or one-half of the amount standing to the credit of the subscriber's fund whichever is less;

(ii)      In the case of Contributory Provident Fund, the amount actually subscribed by him along with interest thereon standing to his credit.

(b) If two or more marriages are to be celebrated simultaneously, the amount admissible in respect of each marriage will be determined as if the advances are sanctioned separately, one, after the other.

(c) In special cases, the sanctioning authority may relax the limit on six month's pay in the case of daughter, and three month's pay in the case of son, but in no case should more than ten month's pay and six month's pay, respectively or half of the balance, whichever is less, be sanctioned.

(3)     In respect of each marriage, or marriages, subscriber may either withdraw the money in terms of these orders or may draw a refundable advance under the relevant Provident Fund Rules.

(4)     The withdrawal may be allowed to the subscriber not earlier than three months preceding the month in which the marriage actually takes place.

(5)     The subscriber shall furnish a certificate to the sanctioning authority within the period of one month from the date of marriage or if he is on leave within one month on return from leave, that the money withdrawn has actually been utilised for the purpose for which it was intended. If the subscriber fails to furnish the requisite certificate or, if the amount withdrawn is utilised for a purpose other than that for which sanction was given the entire amount together with interest thereon at the rate provided for in the relevant rules of the respective Provident Fund Rules, from the month of withdrawal, shall be, re-deposited forthwith by the subscriber into the fund in one lump sum, and in default of such repayment it shall be ordered by the sanctioning authority to be recovered from his emoluments either in a lump sum or in such number of monthly installment as may be determined by the sanctioning authority provided that a subscriber whose deposits in the Fund carry no interest shall not be liable to pay interest on any sum repayable by him.

(6)     Any amount actually withdrawn from the Fund which is found to be in excess of that actually utilised by the subscriber for the purpose shall be re-deposited forthwith into Fund together with interest due thereon at the rate provided for in the relevant rule of the respective Provident Fund Rules.

(ii)      ?For Higher Education-

(1)     The non-refundable withdrawal may be allowed in the following types of cases-

(a)      for education beyond High School stage in India, of the subscriber's children dependent on him; and

(b)      for education beyond High School stage in India, of the subscriber's children dependent on him for medical, engineering and other technical specialised course provided that the course of study is not less than three years.

(2)     The amount of the withdrawal should not exceed-

(a)      in the case of non-Contributory Provident Fund, three month's pay, or half of the balance at the credit of the subscriber in the Fund, whichever is less.

(b)      in the case of Contributory Provident Fund, the amount of the subscriber's own subscription and interest thereon or his three month's pay whichever is less.

(3)     The withdrawal will be permitted once in every six months, i.e., twice in any financial year. The second withdrawal will be allowed only after a lapse of a period of six months from the date of previous withdrawal.

(4)     The withdrawal will not be allowed in addition to any refundable advance for this purpose.

(5)     The subscriber concerned, shall satisfy the sanctioning authority within a period of six months from the date of drawing the money that it has been utilised for the purpose for which it was intended; otherwise the whole amount of withdrawal together with interest will be liable to recovery in one lump sum, and in default of such re-payment it shall be ordered by sanctioning authority to be recovered from his emoluments either in a lump sum or in such number of monthly installments as may be determined by the sanctioning authority.

(6)     Where a portion of the money withdrawn is not likely to be spent within the period of six months and the subscriber desires to withdraw further sum of money from the Fund, during the following half year, he may by notifying in writing to the sanctioning authority before the expiry of said period of six months adjust the excess amount in the proposed withdrawal provided that such excess amount is not more than ten percent of the amount unutilised and sanction to withdraw the further amount is taken within one month of the expiry of the six months period. If no further withdrawal is contemplated, the excess amount with interest due thereon should be deposited forthwith in the Fund provided that a subscriber whose deposits in the Fund carry no interest shall not be liable to pay any interest on any sum repayable by him.

(7)     After the withdrawal has been made by the subscriber concerned, the sanctioning authority will satisfy themselves within six months of the withdrawal that the amount has been utilised for the purpose for which the withdrawal was sanctioned and the excess amount, if any has been re-deposited by the subscriber.

(iii)     ?For House Building-

(1)     The non-refundable withdrawal may be permitted to the subscriber for the building or acquiring suitable house for his residence including the cost of the site, or repaying any outstanding amount on account of loan expressly taken, otherwise than from the Consolidated Fund of the State, for the purpose.

(2)     The maximum of withdrawal shall not exceed-

(i)       in the case of Non-Contributory Provident Fund one half of the amount to his credit in the Fund, or the actual cost of the house including the cost of the site, or the amount required for repayment of the loan taken for this purpose, whichever is less.

(ii)      in the case of Contributory Provident Fund, the amount actually subscribed by him alongwith interest thereon standing to his credit or the actual cost of the house including the cost of the site or repayment of the loan in that behalf whichever is less.

(3)     Withdrawal shall be permitted in equal installments of not less than two and not more than four in number, but the withdrawal of any installment after the first shall be permitted by the sanctioning authority only, if it is satisfied that there has been sufficient progress in the construction of the house.

(4)     If any sum withdrawn by subscriber under this rule is found to be in excess of that actually spent for the purpose for which such sum was withdrawn, or is not applied for such purpose, the excess or the whole of such sum or so much, thereof as has not been so applied, shall, forthwith be repaid, together with interest thereon under relevant rule of the respective Provident Fund Rules, by the subscriber to the Fund, and in default of such repayment, it shall be ordered by the sanctioning authority to be recovered from his emoluments either in a lump sum or in such number of monthly installments as may be determined by the sanctioning authority.

(5)     The Conditions for withdrawal:

The withdrawal will be permitted after the sanctioning authority is satisfied :

(a)      that the subscriber does not already own a house at the place of his duty or at the place where he intends to reside after retirement and that only one house will be built, acquired or redeemed by the subscriber at such place;

(b)      that the-sum which it is proposed to withdraw is actually required for that purpose;

(c)      that such sum, together with the private savings, if any, of the subscriber would be sufficient for that purpose;

(d)      that in the case of withdrawal for the construction of a house:-

(i)       the subscriber possesses or intends to acquire forthwith the right to build it on the site meant for this purpose;

(ii)      the subscriber has an approved plan;

(iii)     the construction shall commence within six months from the date of withdrawal of money and shall be completed within a period of one year from the date of commencement of construction;

(e)      that in cases of withdrawal for the purchase of ready built house-

(i)       that subscriber has produced necessary deeds and papers before the sanctioning authority to prove that he will secure undisputed title to the land, the house thereon, provided that this condition shall not preclude withdrawal for the purpose of building a house on any plot of land taken on lease from the Government or from any local authorities as defined in the General Clauses Act, 1897, including an Improvement Trust;

(ii)      the house shall be purchased or redeemed within three months from the date of withdrawal;

(f)       that in the case of withdrawal for the purpose of repayment of loan the subscriber has produced necessary deeds and papers before the sanctioning authority proving his undisputed title to the land and the house thereon and the loan shall be repaid within three months from the date of withdrawal;

(g)      that the subscriber has signed an undertaking in Form (copy enclosed) which shall be kept in the safe custody of I.G. Registration on being transmitted by the sanctioning authority until his (the subscriber's) retirement and on a final settlement of his Provident Fund Account.

This form shall be suitably amended by the sanctioning authority to suit the circumstances of each case after taking legal advice in the matter.

(6)     Annual declaration and production of documents-

(a)      A subscriber who has been permitted to withdraw money from the amount standing to his credit in the Fund, shall submit an annual declaration on or before the 31st December, in such form as may from time to time be prescribed by the Government and satisfy the sanctioning authority, if called upon to do so by the production of tax receipt, title deeds or documents, that the house remains in his sole ownership and that he has not parted with the possession thereof, by way of sale, mortgage, gift, exchange or lease for a term exceeding three years without the previous permission of the sanctioning authority.

(b)      If at any time before retirement a subscriber parts with the possession of the house contrary to the provisions of sub-rule (6) (a) above, the sum withdrawn by him shall forthwith be repayable together with interest thereon at the rate determined under relevant rule of the respective Provident Fund Rules, by the subscriber to the Fund in one installment and in default of such repayment, it shall be ordered by the sanctioning authority to be recovered from his emoluments either in a lump sum, or in such number of monthly installments as may be determined by the sanctioning authority provided that a subscriber whose deposits in the Fund carry no interest shall not be liable to pay any interest on any sum repayable by him.

(7)     Non-refundable withdrawal may be allowed for the purpose of altering or enlarging a house already owned or acquired by a subscriber without assistance from the Fund or other Government sources; provided that the amount of the withdrawal does not exceed the limit prescribed for house building purpose given above or Rs. 10,000/- whichever is less.

The other terms and conditions mentioned in, these orders, will apply mutatis mutandis to the withdrawals to be allowed under these orders, i.e. order relating to non-refundable withdrawal for altering or enlarging a house.

4.?? ?Conversion of refundable advances into non-refundable withdrawal.-

A subscriber who is eligible to avail of concessions under this order and who has drawn before the date of issue of this order a refundable advance under the existing rules of the relevant Provident Fund Rules for (i) Marriage, (ii) Higher Education, (iii) house building purpose may convert by written request addressed to the sanctioning authority the outstanding balance of the advance into a non-refundable withdrawal.

5. ???Necessary formal amendments to the Bihar General Provident Fund Rules and the Bihar Contributory Provident Fund Rules, will be issued in due course. [Memo No. F2-20196/57/3318 F. dated the 3rd March, 1958]

Form Undertaking form

To

The Governor of Bihar,

In consideration of the Governor (hereinafter referred to as 'The Government") having agreed at my request to permit, for the purpose of building or acquiring a suitable house including the cost of the site thereof] withdrawal of the sum of Rs.............(Rupees...........) only from the amount standing to my credit in the Bihar

General Provident Fund

under the provisions of the Government of Bihar, Contributory Provident Fund.

Finance Department Resolution No. F2-20196/57-3318 F, dated the 3rd March, 1958 I hereby, undertake to observe and perform the terms and conditions contained therein so far as they are applicable to me and, in particular to comply with the following terms and conditions, namely:-

1.        that the amount for which the withdrawal applied for shall be actually utilised for the purpose of building or acquiring suitable house including the site thereof;

2.        that if the amount permitted to be withdrawn is in excess of the actual expenditure incurred by me for building or acquiring a suitable house including the cost of the site thereof, the excess amount together with interest thereon at the prescribed rate shall be refunded to the Government for credit to my Provident Fund forthwith without demand in one lump sum whether the same shall have been demanded or not;

3.        that the house proposed to be built or acquired by me with the amount so withdrawn shall be situated at my place of duty or at.........where I intend to reside after retirement;

4.        that in the event of my building a house, the construction of the house shall be commenced within six months of the withdrawal of the aforesaid amount and shall be completed within a period of one year from the date of commencement of construction or within such further extended period as the sanctioning authority, may, in his absolute discretion allow. In the event of a ready-built house being purchased any loan previously obtained by me for such purpose from private parties shall be repaid within three months of the drawal of such amount or such extended period as may be permitted by the sanctioning authority;

5.        that in the event of my building a house the right to build on the site on which the house is proposed to be built will be acquired by me forthwith;

6.        that approved plans and permits where necessary from the local authorities for the purpose of building materials to the extent required shall be furnished by me;

7.        that in the case of a drawal for the purchase of a ready-built house I would secure an undisputed title to the house and the land on which the house is built before the purchase price is paid;

8.        that so long as in service I shall submit every year a declaration in the form prescribed by the Government on or, before the 31st December, that the house so built or acquired continues to be in my sole ownership and possession;

9.        that while in the service the house so built or acquired, shall not be transferred by me by way of sale, mortgage, exchange or gift or on lease for a term exceeding three years or otherwise howsoever without the previous permission of the sanctioning authority in writing.

I hereby declare that my private savings together with the amount permitted to be withdrawn will be sufficient to build or acquire the house of the type proposed and that I do not own any house other than the one which is intended to be built, or acquired at the place of my duty or at.......my intended place of residence after retirement. I further declare that if the house is not purchased or built in accordance with provisions of the said Resolution or if I commit any breach of any of the aforesaid terms and conditions, I shall repay to the Bihar General Provident Fund/Bihar Contributory Provident Fund for credit to my account the whole of the amount permitted to be withdrawn from the Fund in pursuance of the said Resolution together with interest thereon, at the rate provided for in para (III) (6) (B) of the Resolution referred to above.

Dated this...........................................day of...............................20..........

Place.............................................................Signature..............................

Subject-Non-refundable withdrawal of Provident Fund money for the purchase of house-sites and for the construction of houses thereon.

With this Department resolution no. F2-20196/57-3318, dated the 3rd March, 1958 orders were issued permitting non-refundable withdrawal from the Provident Fund account for the purpose of building or acquiring a suitable house, including, the cost of the site, or for repaying any outstanding amount of, on account of, loan expressly taken otherwise than from the Consolidated Fund of the State, for the purpose. There is no specific provision for non-refundable withdrawals for the purchase of house site alone as separate withdrawals by themselves, under these orders.

2. ???On further consideration of the matter, Government have been pleased to decide the non-refundable withdrawals from the Provident Fund for purchase of house-sites themselves and later, for construction of house thereon, shall also be allowed within the limits, and subject to the conditions specified below:-

(a)      Withdrawals from the Provident Funds may be permitted either for the purpose of purchasing a house-site or for repayment of any outstanding amount on account of a loan expressly taken for the purchase of a house-site before the receipt of the applications for the withdrawal provided that the loan was taken not more than twelve months before the date of receipt of the said application.

(b)      The amount of withdrawal shall not exceed-

(i)       in the case of non-Contributory Provident Fund, one fourth of the amount standing to the credit of the Government servant or, the actual cost of the site or the amount required for repayment of the loan taken for the purpose whichever is less;

(ii)      in the case of Contributory Provident Fund one half of the amount actually subscribed by him along with interest thereon, standing to his credit, or the actual cost of site or repayment of the loan in that behalf whichever is less.

(c)      If the amount withdrawn exceeds the actual cost of the site, the excess shall be refunded to the Government forthwith in one lump sum together with interest thereon at the rate provided for the Rules, from the month of such withdrawal by the Government servant for being credited to his account in the relevant Provident Fund. The actual expenditure incurred in connection with the sale or transfer deeds may be reckoned as, part of the cost of the sites.

(d)      The amount of the withdrawal may be allowed in one installment in cases of outright purchase of a house-site or for repayment of a loan taken earlier for the purpose, and in not more than 3 installments if payment for the site is to be made on an installment basis. The sanction will be issued for the entire amount of the withdrawal, the number of installment in which it is actually to be drawn being specified therein.

(e)      Withdrawal will be permitted for the purchase or redemption of one house-site only, and in those cases where the Government servant does not already own a house at the place of his duty or his intended place of his duty or his intended place of his residence after retirement as required in para 3 (III) (5) (a) Finance Department's resolution no. 3318-F dated the 3rd March, 1958.

(f)       The house-site shall be purchased within a period of one month of the withdrawal or withdrawal of the first installment, as the case may be. In fulfillment of this condition the sanctioning authorities may require the production of receipts issued by the seller, the house building society, etc. in token of the amount of the withdrawal/installment having been utilised for making payment towards purchase of the site.

3.?? ?While sanctioning withdrawal under these orders the sanctioning authorities satisfy themselves-

(a)      that the size and the cost of the house-site are not disproportionate to (i) the status of the officer concerned and (ii) the resource available in his Provident Fund Account.

(b)      that the amount is actually required for purpose of purchasing the house-site or for repayment of a loan expressly taken for the purpose, as the case may be; and

(c)      that the Government servant will acquire full title to the house-site proposed to be purchased.

The following terms and conditions shall regulate withdrawals for the purpose of eventual construction of houses on sites purchased with the help of a withdrawal sanctioned under paragraph 2 above:-

(a)      The amount of the withdrawal for the purpose shall not exceed one third of the balance standing to the Government servant's credit in the case of a non-Contributory Provident Fund and the amount actually subscribed by him together with interest thereon, standing to his credit in the case of a Contributory Provident Fund, as the case may be or the actual cost of construction for the house, whichever is less.

(b)      The Government servant concerned should commence the construction of the house within a period of six months of the withdrawal of money and complete it within a period of one year from the date of commencement of the construction.

(c)      The withdrawal will be permitted to a number of installments not less than two and more than 4 in number, the installments after the first being authorised by the sanctioning authority after verification regarding the purpose of construction of the house.

5. ??The conditions mentioned in clauses (b) and (c) of para 2 of this memorandum shall mutatis, mutandis also apply to withdrawals for the purpose of construction of a house sanctioned under para 4 ibid. The agreement to be signed in these cases will be in the form annexed to this memorandum.

6. ???It has also been decided that withdrawal for the purpose of building a house including the purchase of the house-site, is sanctioned under this Department Resolution no. F2-20196/57-3318-F., dated 3rd March, 1958, the sanctioning authorities may, at their discretion, relax the limit of six months, prescribed in clause 3 (III) (5) (d) (iii) of the said Resolution to one year.

7.?? ?In so far as the staff serving in the Legislative Assembly/Legislative Council/High Court are concerned, these orders have been issued after consultation with the Speaker, Bihar Legislative Assembly/Chairman, Legislative Council/Hon'ble Chief Justice, Patna High Court.

8. ????Necessary formal amendment to the various Provident Fund Rules will be issued in due course. [Resolution No. 14769-F. dated 22.7.1960]

Subject-Grant of non-refundable withdrawal from Provident Fund.

In inviting a reference to this Department's Resolution no. 3318-F., dated the 3rd March, 1958 on the subject above, it is to state, that the State Government have been pleased to allow further concession to the subscribers of the Provident Fund in respect of non-refundable withdrawal from the said Fund for purpose of higher education, marriage and house building as specified below:-

(i)       In terms of para 4 of F. D. Resolution no. 3318-F., dated 3rd March, 1958, person who had already drawn refundable advances for marriage, higher education, house building purpose could convert the outstanding balance of the advances into non-refundable withdrawals provided they satisfied the conditions laid down in these orders.

(ii)      In terms of para 3 (III) (7) of F. D. Resolution no. 3318 dated 3rd March, 1958, non-refundable withdrawals from the Provident Fund are permissible for the purpose of altering or enlarging a house duly owned or acquired by a subscriber with assistance from the Fund or other Government source.

The State Government have been pleased to decide that a second non-refundable withdrawal may also be allowed from the Provident Fund account of the subscriber for the purpose of carrying out additions and alterations etc. to a house acquired with help of a withdrawal already made or which may be made in future from the provident fund subject to the condition that the total of both the withdrawals does not exceed half of the amount as it stood at the credit of the subscriber in the provident fund account at the time of his first withdrawal and also that the second the limit of Rs. 10,000 prescribed for the purpose in the Resolution under reference.

(iii)     In terms of para 3 (1)(i) of Finance Department Resolution no. 3318, dated 3rd March, 1958 non-refundable withdrawal are permissible only for the marriage of the subscriber's daughters and sons if the subscriber has no daughter, for any other female relations dependent on him.

After careful consideration State Government have been pleased to decide that it is not necessary that daughter or the son should be actually dependent on the subscriber for this purpose.

(iv)    It is further to invite a reference to para (3) (i) of F.D. Resolution no. 3318, dated 3rd March, 1958 and to say that a question has been, raised whether a non-refundable withdrawal for meeting the expenditure on a marriage may be permitted in a case where the marriage has already taken place.

Marriage is a foreseenable event and ordinarily it should not be difficult for the Government servant concerned to make up his mind beforehand whether he would be able to meet the entire expenditure thereon from his private resources or whether he would have to resort to a non-refundable withdrawal from this Provident Fund account for this purpose, and if the latter, to apply for the non-refundable withdrawal sufficiently in advance of the date of marriage. Where, however, an officer applies for the withdrawal well before the date of the marriage but the application is sanctioned after the aforesaid date or, if sanctioned before that date the case is received in audit office for the issue of authority for payment after that date there will be no objection to the payment of the amount being made after date of the marriage. The certificate in terms of para 3 (1) 5 F. D. Resolution referred to above should be furnished in such cases to the sanctioning authority, within a month of the actual withdrawal of the amount from the Fund. Cases in which the withdrawal is applied for after the marriage is over should not ordinarily be entertained. [Memo No. F2-403/59-14859 F. dated 23.7.1960]

Subject-Non-refundable withdrawal of Provident Fund money.

With reference to the Finance Department Resolution. No. F2-20196/57/3318 F., dated the 3rd March, 1958 it is to say that the sanctioning authorities are not furnishing a certificate to the effect that in sanctioning the advance they have ensured that all the terms and conditions of the above Resolution have been fulfilled. The Accountant-General, Bihar, has reported that in the absence of a certificate regarding fulfillment of all terms and conditions it takes a lot of time to dispose of the cases after ascertaining the correctness of the sanctions.

In future the sanctioning authority should certify specifically in the body of the sanctions to the drawal of non-refundable withdrawals that all the terms and conditions have been fulfilled, so that there may not be any delay in disposing of these cases by the Audit Office. [Memo No. F2-4018/61/7393 F. dated 21.3.1961]

Regarding-Non-refundable withdrawal from Provident Funds.

Ref:- (i) Government of Bihar, Finance Department Resolution No. F2-20196/57-3318 F, dated the 3rd March, 1958.

(ii) ???Government of Bihar, Finance Department Memorandum No. F2-403/59-14769 F., dated 22.7.1960.

The existing position with regard to the grant of non-refundable withdrawal of money from the Bihar Provident Fund and Contributory Provident Fund has been reviewed. It has been decided to allow non-refundable withdrawal from the Provident Fund Account of the subscriber for the purposes and subject to the terms and conditions mentioned in the paragraphs below:-

2.  ??(I) After the completion of twenty-five years of service (including broken periods of service, if any), of a subscriber or within five years before the date of his retirement on superannuation, whichever is earlier withdrawal from the amount standing to his credit in the Fund may be sanctioned for one or more of the following purposes, namely:-

(a)      meeting the cost of higher education, including where necessary, the traveling expenses of any child of the subscriber actually dependent on him in the following cases namely:-

(i) ???for education outside India, for academic, technical, professional or vocational course beyond the high school stage; and

(ii)? ?for any medical, engineering or other technical or specialised course in India, beyond the high school stage, provided that course of study is for not less than three years.

(b)      meeting the expenditure in connection with the marriage of a son or a daughter of the subscriber and if he has no daughter, of any other female relation dependent on him;

(c)      meeting the expenses in connection with the illness, including where necessary the traveling expenses of the subscriber or any person actually dependent on him; and

(II) After the completion of twenty years of service (including broken periods of service, if any), of a subscriber or within ten years before the date of his retirement on superannuation, whichever is earlier, withdrawal from the amount standing to his credit in the Fund, may be sanctioned for one or more of the following purposes, namely:-

(a)      building or acquiring a suitable house for his residence including the cost of the site, or repaying any outstanding amount on account of loan expressly taken for this purpose before the date or receipt of the application for withdrawal but earlier than twelve months of that date, or reconstructing, or making additions or alteration, to a house already owned or acquired by a subscriber;

(b)      purchasing a house-site or repaying any outstanding amount on account of loan, expressly taken for this purpose before the date of receipt of application for withdrawal but not earlier than twelve months of that date.

(c)      for constructing a house on a site purchased utilising the sum withdrawn under clause (b) above.

A subscriber who has availed himself of an advance for house building purpose, or has been allowed any assistance in this regard from any Government source, shall be eligible for grant of final withdrawal for the purposes specified above and also for the purpose of repayment of any loan taken for house building purposes.

3.?? ?Conditions for withdrawals-

(1)     Any sum withdrawn by a subscriber at any time for one or more of the purposes specified in para (2) from the amount standing to his credit in the Fund, shall not ordinarily exceed in the case of non-Contributory Provident Fund one half of such amount or six month's pay, whichever is less. The sanctioning authority may, however, sanction the withdrawal of an amount in excess of this limit upto 3/4th of the balance at his credit in fund, having due regard to (i) the object for which the withdrawal being made, (ii) the status of the subscriber and (iii) the amount to his credit in the Fund.

In the case of the Contributory Provident Fund, the maximum amount of withdrawal shall not exceed the amount already subscribed by the subscriber alongwith interest thereon standing to his credit:

Provided that in the case of subscriber who has availed himself, an advance for house building purpose or has been allowed any assistance in this regard from any other Government source, the sum withdrawn together with the amount of advance taken or the assistance taken from any other Government source shall not exceed Rs. 75,000 or 5 years' pay, whichever is less.

(2)     A subscriber who has been permitted to withdraw money from the Fund, shall satisfy the sanctioning authority within a reasonable period as may be specified by the authority that the money has been utilised for the purpose for which it was withdrawn and if he fails to do so the whole of the sum withdrawn, or so much thereof, as has not been applied for the purpose for which it was withdrawn shall forthwith be repaid n one lump sum together with interest thereon at the prescribed rate by the subscriber to the Fund, and in default of such payment, it shall be ordered by the sanctioning authority to be recovered from his emoluments either in a lump sum or in such number of monthly installments, as may be determined by Government.

A subscriber whose deposits in the Fund carry no interest, shall not be required to pay any interest on any sum repayable by him.

(3)     The authority competent for special reasons for such sanctions is empowered to sanction withdrawal in terms of these orders when all the terms and conditions for the withdrawal are fulfilled. Cases necessitating relaxation of any of the terms and conditions shall be referred to the Finance Department.

(4)     The actual withdrawal from the Fund will be made only on receipt of authority from the Accountant General, Bihar, who will arrange this as soon as the formal sanction of the competent authority has been issued.

4.?? ?Conversion of refundable advances into non-refundable withdrawal-

A subscriber who is eligible to avail of concessions under these orders and who has drawn before the date of issue of these orders a refundable advance under the existing rules of the relevant Provident Fund Rules, for any of the purposes mentioned above may convert by written request addressed to the sanctioning authority, the outstanding balance of the advance into a non-refundable withdrawal.

5. ??Annual declaration and production of documents-

(a)      Subscriber who has been permitted to withdraw money from the, amount standing to his credit in the fund under para 2 (II) shall submit annual declaration, on or before the 31st December, in such Form as may from time to time be prescribed by the Government and satisfy the sanctioning authority, if called upon to do so, the production of tax receipts, title deeds or documents, that the house remains in his sole ownership and that he has not parted with possession thereof, by way of sale, mortgage, exchange or lease for a term exceeding three years without the previous permission of the sanctioning authority.

(b)      If at any time before retirement a subscriber parts with the possession of the house contrary to the provisions of sub-para (a) above, the sum withdrawn by him shall forthwith be repayable together with interest thereon at the rate determined under relevant rule of the respective Provident Fund Rules by the subscriber to the Fund in one installment and in default of such payment it shall be ordered by the sanctioning authority to be recovered from his emoluments either in a lump sum, or of such number of monthly installments as may be determined by the sanctioning authority, provided that a subscriber whose deposits in the Fund carry no interest shall not be liable to pay any interest on any sum repayable to him.

6. ???In so far as the staff serving in the Legislative Assembly/Legislative Council/High Court, are concerned, these orders have been issued after consultation with the Speaker, Bihar Legislative Assembly/Chairman, Legislative Council/the Chief Justice, Patna High Court [Memo No. F2-4042/62-12162 F1, dated 21.9.1962]

Regarding-Change in the age and service limits prescribed for non-refundable withdrawals from Provident Fund for various purposes.

A reference is invited to para 2 (I) and (II) of the Finance Department Resolution No. F2-4042/62-12162 dated 21.9.1962 and to say that the service and age limits prescribed therein for non-refundable provident fund withdrawals have been reviewed.

The State Government have now been pleased to decide that the non-refundable withdrawal from the Provident Fund for the various purposes as mentioned in the aforesaid Resolution shall be allowed to the subscribers after completion of only twenty years of service or within ten years of retirement on superannuation, whichever is earlier [Memo No. F2-4012/64-7730F. dated 18.7.1964]

Regarding-Grant of non-refundable withdrawal from Provident Fund.

It is to refer to para 4 of the Finance Department Resolution No. F2-4042/62-12162.,F, dated 21.9.1962 and to say that in partial modification thereof, the State Government have been pleased to decide that advances drawn even after the issue of the aforesaid orders or that may be drawn in future, may be converted into non-refundable withdrawal on satisfying the conditions necessary for the grant of such withdrawals. [Memo No. F2-4012/64-7731F. dated 18.7.1964]

Subject-Conversion of Advance into final withdrawal.

It is to refer to para 4 of Finance Department Resolution No. 12162F dated the 21st September, 1962 and memo no. 7731 dated 18.7.1964, that provides that a subscriber who has already drawn or may draw in future an advance under the rules may convert at his discretion by written request addressed to the Accounts Officer through the sanctioning authority the balance outstanding against him into a final withdrawal on his satisfying the prescribed conditions for eligibility for final withdrawal. A doubt has been raised as to which amount standing to his credit, whether the amount of subscription and interest thereon standing to his credit at the time of grant of an advance or whether the balance in the Fund at the time the conversion is applied for as the case may be, should be taken into account for the purpose of applying the limits of one half of such amount or six month's pay whichever is less or 75% thereof, in terms of para 3(1) of the above referred resolution. In other words, the question is whether the limit should be applied with reference to such amount standing to his credit at the time of its conversion into a final withdrawal. The matter has been examined and the position is indicated in the following paragraph.

2. ???Conversion of outstanding balance of an advance plus interest into a final withdrawal on a particular date is the net amount to grant a final withdrawal on the date but for his taking that advance. Therefore, it is obvious that the outstanding balance of advance plus interest must be added to the amount of subscription plus interest thereon, standing to his credit in his account on the date of conversion for determining the amount with reference to which the outstanding balance plus interest should be converted into a final withdrawal. Where more than one outstanding advance is to be converted the same procedure should be followed separately in respect of each advance. Accordingly the following clarification is given for the guidance of all concerned.

(i) ???For conversion of a advance into final withdrawal in terms of para 4 of this Department Resolution No. 12162-F, dated the 21st September, 1962, and this department Memo No. 7731F dated the 18th July, 1964 the balance for the purpose of para 3 (1) of the above noted resolution should be taken as the amount of subscriptions and interest thereon standing to the credit of the subscriber in account at the time of conversion plus the outstanding amount of the advance (including interest thereon.)

(ii) ??In terms of the provisions of para 4 of the above referred resolution each withdrawal is to be treated as a separate one and hence the same principle would apply in the case of more than one conversion i.e. in each case the limit in terms of para (3) (1) of the above referred Memo would be applied taking into consideration the balance. [Memo No. F2-4019/67-1362 F. dated 13.4.1968]

Regarding-Sanction of Non-Refundable Advance from General Provident Fund.

Under the existing procedure, non-refundable advance from General Provident Fund sanctioned under Resolution No. 12162-F1, dated 21.9.1962, 7730 F, and No. 7731 F, dated 18.7.1964, can be drawn only on receipt of authorisation from the Accountant-General, Bihar. The procedure has been reviewed by the State Government. The Government has now been pleased to decide that the authority of the Accountant General, Bihar for drawing funds required for non-refundable advance should not be necessary. Whenever the applicant for a withdrawal of non-refundable advance is in a position to satisfy the competent authority about the amount standing to his credit in the General Provident Fund Account with reference to the latest available statement of Provident Fund Account, together with evidence of subsequent contributions, the competent authority may sanction the above advance with the concurrence of Finance Department. Where however the applicant is not in a position to satisfy the competent authority about the amount standing to his credit or where there is any doubt about the admissibility of the withdrawals applied for, a reference might be made to the Accountant-General, Bihar for ascertaining the amount at his credit with a view to enable the competent authority to determine the admissibility of the amount of the non-refundable advance. The sanction for the withdrawal should prominently indicate the General Provident Fund Account No. and should be endorsed to the Accountant General, Bihar. The sanctioning authority shall be responsible to ensure that an acknowledgement is obtained from the Accountant-General, Bihar, that the sanction for withdrawal has been noted in the ledger account of the subscriber. In case the Accountant General reports that the withdrawal as sanctioned is in excess of the amount of the credit of the subscriber or otherwise inadmissible, the subscriber, shall be required to refund the amount withdrawn in full. [Memo No. F2/1012/72 /12443 F. dated 5.10.1972].

Rule 16.

(2)? ?Recovery shall be made in the manner prescribed in rule 15 for the realisation of the subscription and shall commence on the first occasion after the advance is made on which the subscriber draws pay, or remuneration on foreign service, for a full month. Recovery shall not be made, except with the subscriber's consent while he is on leave or in receipt of subsistence grant and may be postponed, on the subscriber's written request by the sanctioning authority during the recovery of an advance of pay granted to the subscriber.

Note 1.-The expression "advance of pay" in this sub-rule includes any ordinary advance of pay granted under the relevant rules such as Article 159 (a), (b) and (h) of the Civil Account Code, Volume I, but does not include advance for the building or repair of house or for the purchase of a conveyance or for the payment of the passages overseas, which are of a different nature.

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

(5)? ?If an advance has been granted to a subscriber and drawn by him and the advance is subsequently disallowed before repayment is completed the whole or balance of the amount withdrawn, shall with interest at the rate provided in rule 14, forthwith be repaid by the subscriber to the Fund or in default, be ordered by the Account Officer to be recovered by deduction from the emoluments of the subscriber by installments, or otherwise, as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required under clause (c) of sub rule (1) of rule 15:

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

(6)? ?Recoveries made under this rule shall be credited, if they are made of the subscriber's account in the Fund.

Payment towards Insurance Policies and Family Fund

Rule? 17.Subject to the conditions hereinafter contained in rules 18 to 28-

(a)      (i) subscription to family pension fund approved in this behalf by the Provincial Government; or

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

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

(i)       a payment towards a policy of life insurance;

(ii)      the purchase of single payment insurance policy;

Note.-Due date of payment for the purpose of this provision will be the date upto which payment can be made including the grace period allowed by the Insurance Companies.

Explanation.-Under clause (3) of this proviso no withdrawal from the fund for financing a policy of Life Insurance shall be made after date of payment without production of the premium receipt, in token of such payment:]

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

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

Note.-Where a subscriber intends to take out a life assurance policy in any Company and to substitute premium or such a policy for subscription to the General Provident Fund, he should satisfy himself that the Company concerned is a sound one.

Rule? 18.

(1) ??If the total amount of any subscription, or payments substituted under clause (a) of rule 17 is, less than amount of the minimum subscription payable to the Fund under rule 11 (1), the difference shall be rounded to the nearest rupee in the manner provided in clause (iv) of sub-rule (2) of rule 14 and paid by the subscriber as a subscription to the Fund.

Note.-The period for which the difference referred to in this rule should be calculated for the purpose of effecting the recovery should be one financial year and amount of subscriptions to a Family Pension Fund, or of payments towards a policy of life insurance in excess of the minimum amount of subscription payable into the General Provident Fund in any financial year should not be set Off against any difference payable under the rule in respect of any other financial year.

(2)? ?If the subscriber withdraws any amount standing to his credit in the fund for any of the purposes specified in clause (b) of rule 17, he shall subject to his option under clause (a) of that rule, continue to pay to the Fund the subscription payable under Rule 11:

Provided that no subscription shall be payable by a Government servant who in exercise of the option allowed by rule 17 (1) has ceased to subscribe to the Fund.

Rule? 19.

(1) ???A subscriber who desires to substitute a subscription on payment under clause (a) of rule 17, may reduce his subscription to the Fund accordingly.:

Provided that the subscriber shall -

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

(b)      send to the Account Officer, within such period as the Account Officer may require, receipt or certified copies of receipts in order to satisfy the Account Officer that the amount by which the subscription has been reduced was duly applied for the purposes specified in clause (a) of rule 17.

(2)? ?A subscriber who desires to withdraw any amount under clause (b) of rule 17, shall -

(a)      intimate the reason for the withdrawal to the Account Officer by letter,

(b)      make arrangements with the Account Officer for the withdrawal;

(c)      send to the Account Officer, within such period as the Account Officer may require, receipts or certified copies of receipts in order to satisfy the Account Officer that the amount withdrawn was duly applied for the purposes specified in clause (b) of rule 17.

(3) ??The Account Officer shall order the recovery of any amount by which subscription have been reduced, or of any amount withdrawn, in respect of which he has not been satisfied in the manner required by clause (b) of sub-rule (1) and clause (c) of sub-rule (3) with interest thereon at the rate provided in rule 14 from the emoluments of the subscriber and place it to the credit of the subscriber in the Fund.

Rule? 20.

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

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

Explanation 1.-A policy on the joint lives of the subscriber and the subscriber's wife, or husband shall be deemed to be policy on the life of the subscriber for the purpose of this sub-rule.

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

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

Provided that subscribers who took out policies under Note I of rule 21 (ii) or under clause (b) of (c) of rule 21 A of rules, previously in force, shall remain subject to the provisions of those rules in so far as policies so taken out are concerned.

Rule? 21.

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

(a)      unless it is a policy effected by a male subscriber which is exposed on the face of it to be for the benefit of the subscriber, or of his wife and children, or any of them, be assigned to the Governor of Bihar, as security for the payment of any sum which may become payable to the fund under rule 26, and delivered to the Account Officer the assignment being made by endorsement on the policy in Form (2) or Form (1) of the Forms in Third Schedule accordingly as the policy is on the life of the subscriber or on the joint lives of the subscriber, and the subscriber's wife or husband or the policy has previously been assigned to the subscriber's wife.

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

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

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

(4)? ?If the policy is not assigned and delivered, or delivered within the said period of three months or such further period as the Account Officer may, under sub-rule (1) have fixed, any amount withheld or withdrawn from the Fund in respect of the policy shall with interest thereon at the rate provided in rule 14, forthwith be paid or repaid, as the case may be, by the subscriber to the Fund, or in default be ordered by the Account Officer to be recovered by deduction from the emoluments of the subscriber, by installments or otherwise as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required under caluse (c) of sub-rule (1) of rule 15.

(5) ??Notice of assignment of the policy shall be given by the subscriber or the Insurance Company, and the acknowledgement of the notice by the Insurance Company shall be sent to the Account Officer within three months of the date of assignments.

Note 1.-Subscribers are advised to send notice of the assignment to Insurance Company in duplicate, accompanied in cases in which the notice has to be sent to a Company in Great Britain or Ireland, by a remittance of five shillings which is the fee for acknowledgement authorised by the Policies of Assurance Act, 1867.

Note 2.-Subscribers who proceed to Great Britain or Ireland or quitting the service are advised that under the English Stamp Law assignment or reassignments are required to be stamped within 30 days of their first arrival in those countries, otherwise penalty will be incurred under the Stamp Act and difficulties may arise when the policy matures for payment.

Rule? 22.

The subscriber shall not during the currency of the policy, draw any bonus the drawal of which during such currency is optional under the terms of the policy and the amount of any bonus which under the terms of the policy the subscriber has no option to refrain from drawing during its currency shall be paid forthwith into the Fund by the subscriber, or in default recovered by deduction from his emoluments by installments or otherwise as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required under clause (c) of sub-rule (1) of rule 15.

Rule? 23.

(1) ??Save as provided by rule 27 when the subscriber-

(a)      quits the service, or

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

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

(d)      pay or repay to the Fund whole of amount withheld or withdrawn from the Fund for any of the purpose mentioned in sub-clause (ii) of clause (a) of rule 17 and sub-clause (i) and (ii) of clause (b) of rule 17 with interest thereon at the rate provided in rule 14;

the Account Officer shall -

(i)       if the policy has been assigned to Governor of Bihar, under rule 21, or under the corresponding rule heretofore in force re-assign the policy in the First Form set forth in the Fourth Schedule to the subscriber or to the subscriber and the joint assured, as the case may be, and make it over to the subscriber together with a signed notice of the re-assignment addressed to Insurance Company;

(ii)      if the policy has been delivered to him under clause (b) of sub-rule (1) of rule 21, make over the policy to the subscriber:

Provided that if the subscriber, after proceeding on leave preparatory to retirement, or after being, while on leave, permitted to retire or declared by the competent medical authority to be unfit for further service, returns to duty, any policy so re-assigned or made over shall, if it has matured or been assigned or changed or encumbered in any way, be again assigned to the Governor of Bihar, and delivered to the Account Officer or again be delivered to the Account Officer, as the case may be, in the manner provided in rule 21, and thereupon the provision of these rules shall, so far as may be, again apply in respect of the policy:

Provided further that if the policy has matured, or been assigned or changed or encumbered in any way, the provisions of sub-rule (4) of Rule 21 applicable to a failure to assign and deliver a policy shall apply.

(2) ??Save as provided by rule 27, when the subscriber dies before quitting the service, the Account Officer-

(i)       if the policy has been assigned to Governor of Bihar under rule 21 or under the corresponding rule heretofore re-assign the policy in the Second Form set forth in the Fourth Schedule to such person or persons as may be legally entitled to receive it, and shall make over the policy to such persons or person together with a signed notice of the re-assignment addressed to the Insurance Company;

(ii)      if the policy has been delivered to him under clause (b) of sub-rule (1) of rule, 21, make over the policy to beneficiary, if any, or if there is no beneficiary, to such persons as may be legally entitled to receive it.

Rule? 24.

(1)     If a policy assigned to the Governor of Bihar, under rule 21 or under the corresponding rule heretofore in force matures before the subscriber quits the service, or if a policy on the joint lives of a subscriber and the subscriber's wife or husband assigned under the said rule, or under the corresponding rules heretofore in force falls due for payment by reason of the death of the subscriber's wife or husband, the Account Officer shall, save as provided by the Rule 27 proceed as follows:-

(i)       if amount assured together with the amount of any accrued bonuses is greater than whole of the amount withheld or withdrawn from the Fund in respect of he policy with interest thereon at the rate provided in rule 14, the Account Officer shall, re-assign the policy in the Form, set forth in the Fifth Schedule to the subscriber or to the subscriber and the joint assured as the case may be, and make it over to the subscriber, who shall immediately on receipt of the policy moneys from the Insurance Company pay or repay to the Fund the whole or any amount withheld or withdrawn with interest and in default the provisions of sub-rule (4) of rule 21, applicable to failure to assign and deliver a policy shall apply;

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

(2) ??Save as provided by rule 27, if a policy delivered to the Account Officer, under clause (b) of sub-rule (1) of rule 21 matures before the subscriber quits the service, the Account Officer shall make over the policy to the subscriber:

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

(i)? ?the whole or any amount withheld or withdrawn from the Fund in respect of the policy with interest thereon at the rate provided in rule 14;

(ii) ??or an amount equal to the amount assured together with any accrued bonuses;

whichever is less and, in default, the provisions of sub-rule (4) of rule 21, applicable to a failure to deliver a policy shall apply.

Rule? 25. 

If the interest of the subscriber in the Family Pension Fund ceases, in whole or part, from any cause whatsoever, the Provident Fund account of the subscriber shall forthwith be reimbursed by the amount of the refund secured by the subscriber from the Family Pension Fund which amount shall in default of reimbursement be deducted from the subscriber's emoluments by installments or otherwise as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required under clause (c) of sub-rule (1) of rule 15.

Rule? 26. 

If the policy lapses or is assigned, otherwise than to the Governor of Bihar under rule 21, charged or encumbered, for the provisions of sub-rule (4) of rule 21 applicable to a failure to assign and deliver a policy shall apply.

Rule? 27.If the Account Officer receives notice of-

(a)      an assignment (otherwise than an assignment to the Governor of Bihar under rule 21); or

(b)      a charge or encumbrance on; or

(c)      an order of Court restraining dealings with the policy, or any amount realised thereon, the Account Officer shall not ?

(i)       re-assign or make over the policy as provided in rule 23; or

(ii)      realise the amount assured by the policy on re-assignment, or make over the policy as provided in rule 24,but shall forthwith refer the matter to Government.

Rule? 28. 

Notwithstanding anything contained in these rules, if the sanctioning authority is satisfied that money drawn as an advance from the Fund under clause (1) of rule 15 or withheld or withdrawn from Fund under clause (a) or clause (b) of rule 17 has been utilised for a purpose other than that for which sanction was given to the drawal, withholding and withdrawal of the money, the amount in question, shall with interest at the rate provided in rule 14, forthwith be repaid or paid as the case may be, by subscriber to the Fund, or in default, be ordered to be recovered by deduction in one lump sum from the emoluments of the subscriber, even if he be on leave. If the total amount to be repaid or paid, as the case may be, be more than half the subscriber's emoluments recoveries shall be made in monthly installments of moieties of his emoluments till the entire amount recoverable be repaid or paid as the case may be, by him.

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

Final withdrawal of accumulations in the fund

Rule 29. When a subscriber quits the service the amount standing to his credit in the Fund shall become payable to him:

Provided that a subscriber, who has been dismissed from the service and is subsequently reinstated in the service shall, if required to do so by Government, repay amount paid to him from the Fund in pursuance of this rule, with interest thereon at the rate provided in rule 14, in the manner provided in the proviso to rule 30. The amount so repaid shall be credited to his account in the Fund.

Note.-A subscriber re-employed in Government service after retirement is considered to have quitted service from the date of retirement even though his re-employment may have been in continuation of his active service without break. He cannot therefore, get interest on his accumulation in the Fund beyond six months from the date of retirement, under Rule 14 (4) infra.

Rule? 30. When a subscriber-

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

(b)      while no leave, has been permitted to retire or has been declared by a competent medical authority to be unfit for further service;

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

Provided that the subscriber, if he returns to duty, shall if required to do so by Government, repay to the Fund, for credit to his account the whole or part of any amount paid to him from the fund in pursuance of this rule with interest thereon at the rate provided in rule 14, in cash or securities, or partly in cash and partly in securities, by installments, or otherwise by recovery from his emoluments or otherwise, as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required under clause (c) of sub-rule (1) of rule 15.

Note.-When vacation precedes the leave preparatory to retirement the amount standing at the credit of a subscriber shall, upon application made to the Account Officer, become payable at any time between the commencement of such vacation and the date of actual retirement.

State Government decisions.-

Subject-Continued retention of Provident fund money in the funds after retirement.

It is to say that under the Provident Fund Rules, the amount standing to the credit of a subscriber in a Provident Fund normally become payable on his "quitting" service i.e. on retirement, on proceeding on leave preparatory to retirement, on earlier death etc. and interest thereon is allowed upto the month preceding that in which the payments is made or upto the end of the sixth month after the month in which such amount become payable, whichever of these periods is less.

2. ????The State Government have now decided that if a subscriber so desires, the amount at his credit in the provident fund concerned may be retained in such fund for a period of three years from the date of his retirement subject to his sending an intimation in writing to the Account Officer concerned in this behalf either before the date of retirement or within two months thereof. On the basis of this intimation the balance at the credit of the subscriber will continue to be retained in the relevant fund beyond the date of retirement and earn interest thereon at the rate prescribed by the Government of Bihar each year. The "protected" rate of interest to which some subscribers are at present eligible, will not be allowed in such cases beyond the date of retirement.

During the period of 3 years referred to withdrawals will be permitted once a year, subject to the condition that the amount of each such withdrawal (except the final withdrawal) shall not exceed 1/3rd of the amount standing to the credit of the subscriber in the fund on the date of retirement. It will not be necessary to specify any reasons for the withdrawal in such cases.' In the event of the death of the subscriber before the expiry of the 3 years period the amount at his credit in the fund shall become payable to the person or persons entitled to receive it in accordance with the relevant rules of the fund, the interest on final withdrawal in such cases will be payable upto the end of the sixth month after the month in which the final withdrawal become payable, whichever period is erlier. The provident fund money retained in the funds after the date of retirement will continue to enjoy freedom from attachment by creditors under section 3 of the Provident Fund Act, 1925, and exemption from Income-tax.

3.?? ?This scheme will be in force for a period of 3 years in the first instance. Government, however reserve the right to discontinue the scheme after giving 6 month's notice to the subscribers, within the period if the circumstances justify this course.

4. ???These orders will apply to officers retiring on or after the date of issue thereof, and also to officers, who, although they may have already retired, have not been paid the amount to their credit in the fund. In the letter case, the officers should send the necessary intimation to the Account Officer within a period of three months from the date of issue of these orders.

5. ???The option once exercised shall be final. If the necessary intimation is not sent to the Account Officer within the stipulated period, the officer concerned shall be deemed to have exercised the option of withdrawing the accumulations under the usual rules.

6. ???These orders are applicable to the officers to whom the Bihar General Provident Fund Rules and the Bihar Contributory Provident Fund Rules apply.

7. ???This has been introduced in response to the requests that retiring Government servant should be given facilities to conserve their amounts in their provident fund. It is hoped that all such officers would avail themselves of this concession to the maximum extent possible and incidentally thereby make a contribution to the Five Year Plans.

8.??? ?The necessary amendments to the various provident fund rules will issue in due course. [Memo No. F2-4011/59-862-F. dated 15.1.1959]

Subject-Continued retention of Provident Fund money in the funds after retirement.

It is to refer to this department memorandum no. F2-4011/59-862-F., dated the 15th January, 1959 on the subject noted above, and to issue the following clarification with the same.

2. ???The scheme of retention of Provident Fund may be in the fund after retirement contained in this Department memorandum dated the 15th January, 1959, does not apply to cases of officers quitting service by reasons of dismissal, removal or voluntary resignation.

3. ???No Insurance policies should be allowed to be financed from the Provident Fund after the normal date of retirement. Any policies which before retirement were being financed from the provident fund should be re-assigned or handed over to the subscriber in accordance with the normal provisions contained in the Provident Fund Rules.

4. ???The protected rate of interest shall be allowed upto the date of retirement only and thereafter the normal rate of interest shall be allowed. The date upto which the interest shall be allowed will be as laid down in this Department memorandum referred to i.e. upto the end of the month preceding that in which payment is made upto the end of the sixth month in which the final withdrawal becomes payable (by death or the expiry of the three years period), whichever is earlier.

5. ???The first withdrawal under the second sub-para, of Para 2 of this Department memorandum of the 15th January, 1959 may be permitted at any time between the 1st and the 12th month after retirement, the second between the 13th and the 14th months and the third on completion of the 36th month. Where, however, a retired officer has not made any withdrawal during the first two years, or has made withdrawal aggregating to less than 2/3rd of the amount of his credit on the date of his retirement, he may be permitted to make one withdrawal between the 25th and 36th month provided that the withdrawal so made together with and withdrawal made during the first two years does not exceed 2/3rd of the amount of credit on the date of retirement.

6. ???The period of three years for retention of the money in the fund should be reckoned from the date of actual retirement of the officer and not from the date of commencement of leave preparatory to retirement or the date of exercise of option to retain the money in the fund. [Memo No. F2-4011/59-8765-F. dated the 2.4.1959]

Subject-Continued retention of Provident Fund money in the funds, after retirement.

In terms of Finance Department Memorandum No. F2 4011/59-862 F, dated 15th January, 1959 and F2-4011/59-8765-F., dated the 2nd April, 1959 and subsequent Memorandum No. F2-4020/63-4369 F., dated the 20th March, 1963 on the subject mentioned above, a subscriber to provident fund is permitted to retain his Provident Fund money in the relevant fund for a period of three years from date of his retirement, subject to the conditions specified therein.

2.?? ?In order to mobilise savings, the State Government have been pleased to decide that in future the subscriber may be permitted to retain their Provident Fund in the fund for a total period of five years from the date of retirement subject to the same conditions except in respect of withdrawal which will be regulated in terms of paragraphs 3 and 4 below. Subscribers who have already been permitted to retain their Provident Fund accumulations in the fund for a period of three years may also be allowed to retain that money in the fund for a further period of two years if they so desire. They should exercise their option in this behalf within six months from the date of issue of these orders.

3. ????During the period of 5 years withdrawal will be permitted once a year as before, subject to the condition that the amount of each such withdrawal (except the final withdrawal) shall not exceed 1/5th of the amount standing to the credit of the subscriber in the fund on the date of retirement. The other provisions of paragraph 5 of Finance Department Memorandum No. F2-4011/59-8765-F.,dated the 2nd April, 1959, shall apply mutatis mutandis.

4. ???The subscribers who have already been permitted to retain their Provident Fund money in the fund for a period of three years and opt to retain the balance in the Fund for a further period of two years shall also be permitted to withdraw the money in accordance with the procedure prescribed in the foregoing paragraph as if these orders applied to them ab initio. Such subscribers who have already resorted to withdrawal during the first two or first three years, as the case may be, in accordance with the old order can withdraw during the subsequent years the difference between the amounts they could draw under these orders and the amount they have already withdrawn. [Memo No. F2-4020/62-8659-F., dated the 17th July, 1963].

Office of the Accountant-General, Bihar, Patna

Dated...............

No. Ed.

To,

Shri................

Subject-Certificate of disbursement in respect of P.F. authorised for payment to Shri.............bearing G.P.F. Account No.

Sir.

A sum of Rs.............................being final withdrawal from G.P.F. Account

No...............................was authorised vide this office Authority

No...................... dated..........................on..................'..........Treasury.

The No. and date of T.V. in which the amount has been drawn may be stated. Certificate of disbursement in respect of payment of the G.P.F. money to the subscriber as per authority No. and date referred to above may also please be furnished in the proforma enlosed.

Yours faithfully

ACCOUNT OFFICER

Certification of disbursement in respect of final payment authorised vide A. G. Bihar, Patna Authority

No............................date...............................................

Certified that a sum of Rs...............................(Rupees,................................)

(in words) authorised vide A. G. Bihar, Patna Authority No....................................

dated.......................................was drawn vide................. (Name of District)

T.V. No..............bearing G.P.F. Account No......................under proper quittance.

Date...............................

Signature of Drawing and Disbursing Officer

Seal of the office.

Rule 31.

On the death of a subscriber before the amount standing to his credit has become payable, or where the amount has become payable before payment has been made:

(i) ????When the subscriber leaves a family-

(a)      if a nomination made by the subscriber in accordance with the provisions of rule 8, or of the corresponding rule heretofore in force in favour of a member or members of his family subsist, the amount standing to his credit in the Fund or the part thereof to which the nomination relates shall become payable to his nominee or nominees in the proportion specified in the nomination.

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

Provided that no share shall be payable to-

(1)     sons who have attained legal majority;

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

(3)     married daughters whose husbands are alive;

(4)     married daughters of deceased son whose husbands are alive if there is any member of the family other than those specified in clauses (1), (2), (3) and (4):

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

(ii)? ?when the subscriber leaves no family, if a nomination made by him in accordance with the provisions of rule 8 of the corresponding rule heretofore in favour of any person subsists, the amount standing to his credit in the Fund or the part thereof to which nomination relates shall become payable to his nominee or nominees in the proportion specified in the nomination.

Note.-When a person named in a form of nomination under rule 8 dies before the subscriber, the nomination shall, in the absence of a direction to the contrary in the form of nomination become null and void in respect of that person only, and his or her share will be distributed in the manner prescribed in sub-clause (b) of clause (i) above.

State Government decisions.-

Subject.-Expeditious disposal of cases relating to final payment of G.P. Fund accumulations-Accelerating the final payment of G.P. Fund money in respect of death cases.

It has been brought to the notice of Government that final payment of General Provident Fund money, in respect of a deceased subscriber is often delayed due to non-observance of the General Instruction no. 4 as printed on the form of application for final withdrawal of Provident Fund accumulation Schedule LIII-Fund No. 33A, by the Heads of Offices. It would appear that the aforesaid instruction requires that in the cases of death of a subscriber to a Provident Fund the Head of Office, shall fill up the necessary items of the form of application and forward that to the Head of the Department. The second part of the instructions lays down that the Head of the Office, will simultaneously send direct and immediate intimation of the death of the subscriber together with his Provident Fund to Accountant-General, Bihar, so that the A.G. can send the necessary advice in the matter to the Head of the Department. If this information is received timely by the Accountant-General, the details of the nominee(s) in cases where nominations are available in his office can be furnished, otherwise, necessary advice for obtaining the particulars of the surviving members of the family can be sent promptly to the Head of the Deptt. which will enable him to get the application property filled in and sent to the office of A.G. Bihar, without much loss of time.

It is therefore, requested that the necessity and importances of the strict observance of the above instructions may please be impressed upon the Head of Office so that the unnecessary delays can be avoided. In this connection attention is also invited to Finance Department Memo No. F2-017/59-1459 F., dated the 23 January, 1959 in which it was requested that all the columns in the Form of application may be correctly completed and scrutinised by the Head of Office before forwarding that to the Accountant-General, for further action. Inspite of the above circular, applications still continue to be received by the Accountant-General incomplete in many respects. It is further requested that steps may kindly be taken to avoid recurrence of such omissions in future and to ensure the correct completion of all the columns in the Form of application. [Memo No. F2-4076/59-6334-F., dated 4.5.1960]

Subject.-Elimination of delays in the payment of Provident Fund balances to subscribers or their families.

It has been brought to the notice of Government that in certain cases the delay in making final payment of the Provident Fund balance to the subscriber on his quitting service or to his family in the event of his death occasioned by the fact that he had served in more than one office during the twelve months prior to his quitting service/death and the information regarding any advance taken or non-refundable withdrawal made by him had to be collected by the Account Officer from the various offices concerned.

To obviate such delays, it has been decided that in future the Head of Office/Department under whom the subscriber last served, shall collect the necessary information from the various offices in which the subscriber served during the last twelve months before quitting service/death, and thus furnish a certificate to the Account Officer concerned on behalf of all such offices regarding any advances taken/non-refundable withdrawals made by the subscriber. [Memo No. F2-4046/59/19938-F., dated 22.10.1959]

Rule 32.

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

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

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

Note.-When the amount standing to the credit of a subscriber has become payable under rules 29, 30 or 31, the Account Officer shall authorise prompt payment of that portion of the amount standing to the credit of a subscriber in regard to which there is no dispute or doubt, the balance being adjusted as soon after as may be.

Rule? 33.

(a) ??If a Government servant who is a subscriber to any other Government Provident Fund, which in a non-Contributory Provident Fund, is permanently transferred to pensionable service under the Provincial Government the amount of subscriptions, together with interest thereon, standing to his credit in such other Fund on the date of transfer, shall, with the consent of the other Government concerned be tansferred to his credit in the Fund.

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

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

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

(iii)     he shall in exchange be entitiled to count towards pension such part of the period during which he subscribed to such Contributory Provident Fund, as the Provincial Government may determine.

Rule? 34.

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

Procedure Rules

Rule? 35.

All sums paid into the Fund under these rules, shall be credited in the Books of Government to an account named "The General Provident Fund". Sums of which payments has been taken within six months after they become payable under these, rules, shall be transferred to "deposits" at the end of the year and treated under ordinary rules relating to deposits.

Rule? 36.

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

Rule? 37.

(1)     As soon as possible after the close of each year, the Account Officer, shall send to each subscriber a statement of his account, in the Fund showing the opening balance as on the 1st April of the year, the total amount credited or debited during the year, total amount of interest credited, as on the 31st March of the year and the closing balance on that date. The Account Officer shall attach to the statement of Account an enquiry whether the subscriber-

(a)      desires to make any alteration in any nomination made under rule 8 or under the corresponding rule heretofore.

(b)      has acquired a family in cases where the subscriber has made no nomination in favour of a member of his family under sub-rule (2) of rule 8.

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

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

It is the duty of the subscriber:-

(a)      to intimate to the A.G. Bihar, any change in the nomination;

(b)      to test the accuracy, stated by A. G. Bihar, and

(c)      to intimate to the A.G. the name of the person or persons nominated as recipient of the subscriber's Fund: Provided if this has not been done previously.

State Government decisions: -

Subject-Settlement of mistakes in the Provident Fund Schedules-Measure thereafter.

It is to refer to the Finance Department Memo No. F2-4013/53-14626, dated, the 16th November, 1957 and F2-4014/58-9400, dated, the 12th June, 1958 regarding quoting account number in the Schedules of Provident Fund deductions and to say that it has been brought to the notice of the State Government and to large number of items still remain unposted in the ledger account of General Provident Fund subscribers in the Office of the Accountant-General, Bihar either due to incorrect account number recorded in the General Provident Fund Schedules or due to total absence of account numbers.

In order to improve matters and to ensure that Provident Fund deductions are credited to correct accounts, regularly month by month, the State Government, have decided that the following instructions may be observed strictly.

Each drawing officers should send to the office of the Accountant-General, Bihar, by 15th January, every year a list in triplicate showing the names of subscriber with their Account number as allotted by the Accountant-General, Bihar, while he was admitted to General Provident Fund.

The second part of the list should contain the, names of those subscribers who have not yet been allotted any account number and should be supported with applications in duplicate in the prescribed form, for admission to the General Provident" Fund (No. Schedule LIII Form No. 201.) The list will be checked by the office of the Accountant-General, Bihar and errors, if any will be corrected. The eligibility of the new subscribers, will also be examined and, if found, otherwise in order, an account number will be allotted and communicated to the subscriber through the Heads of the Offices by the Accountant-General, Bihar.

On receipt of a copy of the corrected list from the office of the Accountant-General, Bihar the Heads of Offices should get the list printed or cyclostyled, as may be convenient. One copy of the printed or cyclostyled list should be attached as a Schedule of the General Provident Fund with each bill for March, payable in April and the following months. The printed Schedule of names of subscribers with their Account numbers will facilitate the work in the office of the Accountant-General, Bihar and will greatly reduce the chance of errors in the General Provident Fund Schedules.

It will also ensure accuracy and legibility of names and account numbers and thereby correct connection of General Provident Fund accounts by the office of the Accountant-General, Bihar, [Memo No. F2-4053/60/28301-F2 dated the 10th November, 1960]

FIRST SCHEDULE 

[Rule 8(1) & (2)]

Form of nomination when subscriber has a family.

I hereby nominate the person/persons mentioned below who is a member/are members of my family as defined in rule 2(c)(i) of the Bihar General Provident Fund Rules, to receive the amount that may stand to my credit in the General Provident Fund in the event of my death before that amount has become payable or having become payable has not been paid (and direct that the said amount shall be distributed among the said persons in the manner shown below against their names.)

SECOND SCHEDULE

[Rule 8(1) and (3)]

Form of nomination when subscriber has no family.

I, having no family as defined in rule 2(c)(ii) of the Bihar General Provident Fund Rule, hereby, nominate the person/person mentioned below to receive the amount that may stand to my credit in the Bihar General Provident Fund in the event of my death before that amount has become payable or having become payable has not been paid (and direct that the said amount shall be distributed among the said persons in the manner shown below against their names.)

Signature of Subscriber

Date....................

Station................

Two witnesses-signature.

Note.- Column 4 shall be filled in so as to cover the whole amount at credit.

[Rule 21(1) (a)]

Forms of assignment

I, A.B., of hereby assign unto the Governor of Bihar within the policy of assurance as security for payment of sums which under rule 26 of the Bihar General Provident Fund Rules, I may, hereafter become liable to pay to that Fund.

I, hereby, certify that no prior assignment of the written policy exists. Date Signature of the subscriber.

Station One witness to signature.

(2)

We, A.B., (the subscriber) of.........................................and C.D. (the joint assured) of..................................in consideration of the Government of Bihar agreeing to our request to accept payments towards the within policy of assurance in substitution for the subscriptions payable by me the said A.B., to the General Provident Fund (or, as the case may be to accept the withdrawal of the sum of Rs....... ..........from the sum to the credit of the said A.B., in the General Provident Fund for payment of the premium of the within policy of assurance), hereby jointly and severally assign unto the said Governor of Bihar the written policy of assurance as security for payment of all sums which under rule 26 of the Bihar General Provident Fund Rules, the said A.B. may hereafter become liable to pay to that Fund.

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

Signature of the Subscriber and the joint assured.

Date....................

Station................

One witness to signature

(3)

I, C.D., wife of A.B., and the assignee of the within policy having at the request of A.B. the assured, agreed to release my interest in the policy in favour of A.B. in order that A.B. may assign the policy to the Governor of Bihar, who has agreed to accept payments towards the within policy of assurance in substitution for the subscription payable by A.B., to the General Provident Fund, hereby at the request and by the direction of A.B., assign and I, the said A.B., assign and confirm unto the Governor of Bihar the within policy of assurance as security for payment of all sums which under rules 21 to 27 of the rules of the said Funds, the said A.B., may hereafter become liable to the Fund.

Signature of the assignee and the subscriber.

Date..................

Station..............

One witness to signature.

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

FOURTH SCHEDULE

(Rule 23)

Forms of re-assignment by the Governor of Bihar

All sums which have become payable by the above named A.B/A.B. & C. under rule 26 of the Bihar General Provident Fund Rules, having been paid and all liability for payment by him of any such sums in the future having ceased the Governor of Bihar doth hereby re-assign the within policy of assurance to the said A.B./A.B. & C.D. 

Executed by Account Officer of the Fund for and on behalf of the Governor of Bihar in the presence of................

Signature of Account Officer.

(One witness to signature.)

(2)

The above named A. B. having died on the........... day of.......... 20 ...............the Governor of Bihar doth hereby reassign the within policy of assurance to CD the

Executed by Account Officer of the Fund for and on behalf of the Governor of Bihar in the presence of.

Signature of the Account Officer.

(One witness to signature)

FIFTH SCHEDULE

(Rule 24)

Form of re-assignment by the Governor of Bihar

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

A.B. and CD./A.B.C.D

Executed by ............Account Officer of the Fund for and on behalf of the Governor of Bihar in the presence of............

Signature of the Account Officer.

(One witness to signature.)