When a Government supplies an officer with a residence leased or owned by Government, the following conditions shall be observed :
(a) The scale of accommodation supplied shall not except at the officer's own request, exceed that which is appropriate to the status of the occupant.
(b) Unless in any case it be otherwise expressly provided in these rules, he shall pay (i) rent for the residence, such rent being the standard rent as defined in clause III above or 10 percent of his monthly emoluments, whichever is the less, and (ii) municipal and other taxes payable by Government in respect of residence not being in the nature of house or property tax.
[ Exception :—The rate of recovery of rent from the Government employees who occupy quarters after 1-3-1979, shall be at 7½% of emoluments upto a pay of Rs. 500/- and 10% of emoluments on pay above Rs. 500/- in the Revised Pay Scales, 1978. Such of those Government employees in occupation of quarters as on 1-5-1975, paying licence fee at 7½% of emoluments and continuing in quarters of the same category on 1-3-1979 shall pay 5% of emoluments subject to the condition that the rent to be recovered at the reduced rate is not less than what is being recovered on 1-3-1979. Government employees in occupation of quarters after 1-5-1975 and continuing in all quarters of the same category on 1-3-1979, and paying rent at 7½% or 10% as the case may be and governed by the Revised Pay Scales, 1978, shall pay the rent as detailed hereunder from 1-3-1979 subject to the condition that the licence fee to be recovered at the reduced rate is not less than what is being recovered on 1-1-1979].
[G.O.Ms.No. 96, Fin. & Plg., Dt. 22-4-1981, w.e.f. 1-3-79]
| (i) Employee drawing pay upto Rs. 500/- in the Revised Pay Scales, 1978 | 50% of emoluments |
| (ii) Employees drawing pay above Rs. 500/- and below 1,500/- in the Revised Pay Scales, 1978 | 7½% of emoluments. |
| (iii) Employees drawing pay above Rs. 1,500/- in the Revised Pay Scales, 1978. | 10% of emoluments. |
Note 1 :—For the purpose of clauses III and IV(b)(ii) or Rule 45-A the portions of property tax levied on Government buildings by local bodies representing water, drainage, lighting and scavenging taxes shall be treated as being not in the nature of house or property tax.
[G.O.Ms.No. 415, Finance, Dt. 1-11-1961]
Note 2 :—When two officers who are husband and wife, occupy a Government residential building, the monthly emoluments of the officers in whose favour the quarter is allotted shall be taken into account for the purpose of calculation of standard licence fee under this clause.
[Subs. by G.O.Ms.No. 147, Fin. & Plg. (FW : FR-I) Dept., Dt. 6-6-1995, w.e.f. 1-9-1994].
(c) Notwithstanding anything contained in sub-clause (b) above, [the State Government]; may— [Subs. by G.O.Ms.No. 12, Fin. & Plg., Dt. 7-2-95]
(i) at any time, after the standard rents have been calculated under the provisions of clause III above, group a number of residences, whether in a particular area or of a particular class or classes, for the purpose of assessment of rent subject to the following conditions being fulfilled :
(1) that the basis of assessment is uniform; and
(2) that the amount taken from any officer shall not exceed 10% of his monthly emoluments.
(ii) by general or special order, provide for taking rent in excess of that prescribed in sub-clause (b) above from an officer—
(1) who is not required or permitted to reside on duty at the station at which the residence is supplied to him, or
(2) who, at his own request, is supplied with accommodation which exceeds that which is appropriate to the status of the post held by him, or
(3) who is in receipt of a compensatory allowance granted on account of dearness of living, or
(4) who is permitted to sub-let the residence supplied to him, or
(5) who sub-lets without permission the residence supplied to him, or
(6) who does not vacate the residence after the cancellation of allotment.