THE FUNDAMENTAL RULES OF THE TAMIL NADU GOVERNMENT

efore his retirement, has to be taken into account for the purpose of calculating averageemoluments. Therefore pension contributions shall be based on the maximum of the “Pay” as definedin rule 9 (21) of the Fundamental Rules of the post held by a Government servant at the time of hisproceeding on foreign service or to which he may receive proforma promotion while on foreignservice.In respect of past cases, where any further extension of Foreign Service is granted, the ordersissued in this order shall apply from the date of commencement of such extension. In respect of pastcases in which deputation is for an unspecified period, the orders issued in this order will beapplicable, after one year from the date of issue of this order.[G.O. Ms. No. 456, Finance, dated 10th April (1970).]As the portion of dearness allowance reckoned as pay in G.O.Ms.No.317, Finance, dated 11thMarch 1970 will count under Article 486-C of the Civil Service Regulations, the pension contributionsrecoverable during active foreign service should be calculated on the maximum of the scale of pay ofthe post plus the portion of dearness allowance appropriate to such maximum reckoned as pay.[G.O. Ms. No. 308, Finance (F.R.), dated 1st March 1972.]“ (10) In the case of members of the State and Subordinate Services sent on foreign service ordeputation, the Dearness Pay appropriate to the maximum monthly pay of the sanctioned time scaleof the post of the Government servant shall be taken into account for the recovery of pensioncontribution”.[G.O. Ms. No. 287, P & R(FR.SPL), dt.7-8-1991 w.e.f. 1-2-1975.]117. (a) The rates of pension contribution prescribed under Rule 116 will be designed tosecure to the Government servant the pension that he would have earned by service underGovernment if he had not been transferred to foreign service.(b) The rates of contribution for leave salary will be designed to secure to the Governmentservant leave salary on the scale and under the conditions applicable to him. In calculatingthe rate of leave salary admissible, the pay drawn in foreign service, less, in the case ofGovernment servants paying their own contributions, such part of pay as may be paid ascontribution, will count as pay for the purpose of Fundamental rule 9 (21).The rate of contribution for leave salary in respect of Basic service subject to the leaverules in Fundamental Rules shall be 12½ per cent of the pay drawn in foreign service and inrespect of those subject to the Tamil Nadu leave Rules, shall be the rate prescribed forsubordinate service under Rule 116.The rate of contribution for pension shall be the average of the rates prescribed forsubordinate services, that is, 9½ per cent of the maximum monthly pay of the gradesubstantively held.118. Deleted.119. Government may—(a) remit the contribution due in any specified case or class of cases; and(b) prescribe the rate of interest if any to be levied on the overdue contribution.Rules prescribing the rate of interest are given in the instructions below:—Instructions under Rule 119 (b)Contribution for leave salary or pension due in respect of a Government servant on foreign service,may be paid annually within fifteen days from the end of each financial year or at the end of theforeign service, if the deputation on foreign service expires before the end of financial year, and if thepayment is not made within the said period, interest must be paid to Government on the unpaidcontribution, unless it is specifically exempted, at the rate of two paise per day per Rs.100 from thedate of expiry of the period aforesaid up to the date on which the contribution is finally paid. Theinterest shall be paid by the Government servant or the foreign employer according as the contribution is paid by theformer or the latter.173