F.R. 119

[Not printed]

Contributions 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 the foreign service, if the deputation on foreign service expires before the end of financial year. If the payment is not made within the said period, interest must be paid to Government on the unpaid contribution unless it is specially remitted, at the rate of 7.3% per annum from the date of expiry of the period aforesaid upto the date on which the contribution is finally paid. The interest shall be paid by the Government servant or the foreign employer according as the contribution is paid by the former or the latter.

[2. The leave salary and pension contributions should be paid separately, as they are creditable to different heads of accounts, and no dues recoverable from Government on any account should be set off against these contributions.]

[G.O.Ms.No. 291, Finance, Dt. 20-8-1977]

[Note :—If for any reason, the provisional or final rates of contributions are not communicated to the foreign employer in time (i.e., before the instalments become due), the penal interest shall be levied after a period of one month from the date of issue of the orders communicating the provisional rates by the sanctioning authority.

[G.O.Ms. No. 416, Finance, Dt. 10-11-1970]

If any amount due, including interest, is not paid within twelve months of its accrual, the Head of the Department or the Officer maintaining the record of foreign service shall intimate to the Government servant the amount due up-to-date, and inform him that in consequence of the default he has forfeited his claim to pension and leave salary as the case may be. In order to revive his claim the Government servant must at once pay the amount due and represent his case to the Government who will finally deal with it.

Interest on overdue contributions will not be remitted by Government, save in very exceptional circumstances.