Punjab Police Rules Volume 1 - Sangrur Police

Accounts 199
officer. A superior officer will, therefore, allow no deduction on account of
premia or subscriptions to be made from pay bills except on account of those
duly authorised to subscribe. (Article 237, Civil Account Code).
Rule 10.82
10.82. Taxation. - (1) Police Officer are not exempted from taxation in their individual
capacities, but taxes other than income-tax shall not be collected departmentally on behalf
of the taxation authorities. All reasonable information required by such authorities from
an officer regarding himself and his subordinates shall be supplied. (Articles 44 to 46,
Civil Account Code, and Appendix 2 of Civil Account Code, Volume I).
(2) All pay, allowances, pensions, gratuity, fees, commission and perquisites enumerated
in section 7(1) of the Income Tax Act (Act XI of 1922) are liable to income-tax with
the following exceptions :-
(1) Travelling Allowance.
(2) Conveyance or horse allowance.
(3) General Provident or other similar fund and life insurances provided that such
deducted sums shall not exceed one-sixth of the salary.
(4) Advances of pay and other advances made by Government to its officers.
(5) Allowances attached to :-
The Military Cross.
The Order of British India.
The Indian Order of Merit.
The King’s Police Medal.
The Indian Police Medal.
(6) Extraordinary gratuities granted by Government to officers (or to their widows,
children or other representatives, as the case may be) who are injured or killed in the execution
of their duties or who suffer injury or death owing to devotion to duty.
(7) The allowances or salary paid in the United Kingdom to officers on leave or duty
in that country, whether such allowance or salary is paid in sterling in the United Kingdom
or by means of negotiable rupee drafts on banks in India.
Detailed instructions will be found in the Income-tax Act (XI of 1922) and Appendix
2 of the Civil Account Code.
(3) Motor vehicles owned by Government and kept for use by the police department are
exempt from liability to pay tax under the Punjab Vehicles Taxation Rules, 1925.
(4) The Local Government has directed that professional taxes shall be levied by local
bodies in accordance with rates fixed by them subject to the confirmation of the Deputy
Commissioner.
Rule 10.83
10.83. Pay bill of gazetted officers. - (1) Pay and allowances of gazetted officers shall
be drawn on Form No. A.F.-71(b), and will be paid only upon the personal claim of the
officer concerned and to his personal receipt. (Article 49, Civil Account Code, Volume
I).
(2) Gazetted officers may, under the conditions prescribed by Article 56, Civil Account
Code, draw part of their pay from the treasury of the district in which they are serving and
part through a bank in Lahore.
(3) No officer may draw an increased or a changed rate of pay or fixed allowance unless
the bill is pre-audited or supported by a pay slip from the Accountant-General. The last