| Notification
No.8/Fin |
Dated:16.10.1984 |
In exercise of the power conferred by the
proviso to Article 309 of the Constitution of India, the Governor hereby
makes the following rules, namely : -
SHORT TITLE AND DEFINITIONS
II. Short title and commencement
(a) These rules may be called the General Provident Fund (GPF) (Sikkim
Services) Rules.1984.
(b) They shall come Into force with effect from 1 at January, 1985.
2. Definitions
(1) In these rules unless the context otherwise requires -
(a) Provident Fund Officer means the 'Chief Accounts Officer, GPF or any
other officer made in charge of the section to whom the duty to maintain
the provident fund account4 of the subscribers has been assigned by the
Government of Sikkim.
(b) Family means
(i) in the case of a male subscriber. the wife or wives and children of
the subscriber. and the widow or widows and children of a deceased son
of a subscriber ;
Provided that if a subscriber proves that his wife has been judicially
separated from him or has ceased under the customary law of the
community to which she belongs to be entitles to maintenance, she shall
henceforth be deemed to be no longer a member of the subscriber's family
in matters to which these rules relate unless the subscriber
subsequently intimates in, writing to the Provident Fund Officer that
she shall continue to be so regarded.
(ii) in the case of a female subscriber, the husband and children of a
subscriber and the widow and widows and children of a deceased son of a
subscriber;
Provided that If a subscriber by notice in writing to the Provident Fund
Officer expresses her desire to exclude her husband from her family. the
husband shall henceforth be deemed to be no longer a member of a
subscriber's family in matters to which these rules relate, unless the
subscriber subsequently cancels such noting in writing.
NOTE : Child means a legitimate child and includes an adopted
child where adoption is recognised by the personal law governing the
subscriber.
(c) Form means form appended to these rules;
(d) Fund means the General Provident Fund;
(e) Leave means any kind of leave recognised by Sikkim Government
Services (Leave) Rules,1982;
(f) Year means a financial years
(2) Any other expression used In these rules which is defined in the
Provident Fund Act. (Act 19 of 1925) or in the Sikkim Government Service
Rules is used in the sense therein defined.
(3) Nothing In these rules shall be deemed to have the effect of
terminating the existence of the General Provident Fund as heretofore
existing or of constituting any new fund.
CONSTITUTION OF THE FUND
3. Constitution of the Fund -
(1) The fund shall be maintained in rupees.
(2) All sums paid into the fund under these rules shall be credited in
the books of the Government under the heed 8005- State Provident Funds -
01 Civil, 101-General Provident Fund.
4. Conditions of eligibility : All temporary Government servants
on regular appointment after a continuous service of one year and all
permanent Government servants other then those under workcharged
establishment, re-employed pensioners and those governed by special
terms, of service shall subscribe compulsorily to the fund. Note 1 -
Apprentices and probationers shall be treated as temporary Government
servants for the purpose of this rule, Note 2 - Re-employed pensioners
and persons on contract service may at their option subscribe to the
funds
Note 1 - In case of persons transferred to temporary posts under
the Government from service under corporate body owned or controlled by
the Government. the service under the corporate body should be treated
as service under the Government for the purpose of this rule and the
person concerned should be permitted to subscribe to the fund
immediately on joining Government service if he has already completed
one years service under that body.
Note 2 - Re-employed pensioners and persons on contract service may at
their option subscribe to the fund.
Note 3 – In case of persons transferred to temporary posts under the
Government from service under corporate body owned or controller by the
Government, the service under the corporate body should be treated as
service under the Government for the purpose of this rule and the person
concerned should be permitted to subscribe to the fund immediately on
joining Government service if he has already completed one year'’
service under that body.
NOMINATION
5. Nomination
1) A subscriber shall, at the time of joining the fund, send to the
Provident Fund Officer through the Head of the Office/Department a
nomination in Form No. GPF 1 conferring on one or more persons the right
to receive the amount that may stand to his credit in the fund in the
event of his death before that amount has become payable or having
become payable has not been paid.
Provided that a subscriber who has a family at the time of making the
nomination shall make such nomination only in favour of a member or
members of his family.
Provided further that the nomination made by the subscriber in respect
of any other Provident Fund to which he was subscribing before joining
the fund shall. if the amount to his credit In such other fund has been
transferred to his credit in the fund, be deemed to be a nomination duly
made under this rule until he makes a nomination in accordance with &his
rule.
(2) If a subscriber nominates more than one person under subrule (1), he
shall specify in the nomination the amount of share payable to each of
the nominees in such manner as to cover the whole of the amount that may
stand to his credit in the fund at any time.
(3) A subscriber may at any time cancel a nomination by sending a notice
In writing to the Provident Fund Officer. The subscriber shall along
with such notice or separately send a fresh nomination made in
accordance with the provisions of these rules.
(4) A subscriber may provide in a nomination -
(a) in respect of any specified nominee, that in the event of his
predeceasing the subscriber, the right conferred upon that nominee shall
pass to such other person or persons that may be specified in the
nomination provided that such other person or persons shall, if the
subscriber has other members of his family, be such other member or
members. Where the subscriber confers such a right on more than one
person under this clause, he shall specify the amount of share payable
to each of such persons in such a manner as to cover whole of the amount
payable to such nominees;
(b) that the nomination shall become invalid in the event of the
happening of a contingency specified, therein :
Provided that if at the time of making nomination the subscriber has no
family, he shall provide in the nomination that it shall become invalid
in the event of his subsequently acquiring a family:
Provided further that if at the time of making the nomination the
subscriber has only one member of the family he shall provide in the
nomination that the right conferred upon the alternate nominee under
clause (a) shall become invalid in the event of his subsequently
acquiring other member or members in his family.
(5) Immediately on the death of a nominee in respect of whom no special
provision has been made in the nomination under clause (a) of sub-rule
(4) or on the occurrence of any event by reason of which the nomination
becomes invalid in pursuance of clause (b) of sub-rule (4) or the
proviso thereto, the subscriber shall send to the Provident Fund Officer
a notice canceling the nomination together with a fresh nomination made
in accordance with the provisions of this rule.
(6) Every nomination made and every notice of cancellation given by the
subscriber shall, to the extent that it is v @ d, take effect on the
date on which it is received by the Provident Fund Officer
Note 1 - If a subscriber has no family. or has no other person,
excepting the nominee. constituting his family as defined. In these
rules the person to whom the right of the nominee should pass named in
the last column can. of course, be someone other than a member of his
family.
Note 2 - Nomination made while in service can be changed by the
subscriber even after his retirement or quittal of service so long 'as
the amount at his credit is not actually paid.
Note 3 - Provident Fund balance is not to be paid to the nominee
when the matter is sub-Judie.
SUBSCRIBER’S ACCOUNT
6. Subscriber’s Account -
An account (in Form No. GPF 3) shall be opened in the name of each
subscriber on receipt of application in Form No. GPF 2 through the Heed
of the Department/Office for admission to the fund, in which shall be
shown -
(a) his subscription;
(b) interest as provided by rule 11, on subscriptions;
(c) advances and withdrawals from the fund.
CONDITIONS AND RATES OF SUBSCRIPTION
7. Conditions of subscription
A subscriber shall subscribe monthly to the fund except during the
period when he is under suspension.
8. Rates of subscription -
(1) The amount of subscription shall be fixed by the subscriber himself
subject to the following conditions, namely -
(a) it shall be expressed in whole rupees;
(b) it may be any sum so expressed not less than **6 percent of his
basic pay and not more than his total basic pay. The fraction of a rupee
will be rounded to the
nearest whole rupee, fifty paise counting as the next higher rupee.
(2) For the purpose of sub-rule (1) the pay of a subscriber shall be the
basic pay to which he was entitled on the 31st March of the preceding
year.
(3) The amount of subscription so fixed may be reduced or enhanced at
any one time during the course of the year provided that when amount of
subscription is so reduced It shall not be less then the minimum
prescribed in sub-rule (1).
Note 1 - Rate of subscription once fixed is not to be varied
during the year on account of retrospective Increase or decrease in rate
of pay ordered subsequently.
Note 2 - In the case of a subscriber who was not In Government
service on the 31st March of the preceding year. the pay referred to
under sub-rule (2) will be the pay to which he was entitled on the day
he joined the fund.
9. Transfer to foreign service
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 were not so transferred or sent on
deputation.
REALISATION OF SUBSCRIPTION
10. Realisation of subscription -
Recovery on account of subscription and repayment of advance taken from
the fund shall be made by way of deduction from the monthly pay bill.
The primary responsibility for correct deduction shall rest on the
officer drawing and disbursing the pay. Note 1 - In case of subscriber
on deputation to any other Government or to a body corporate,, owned or
controlled by Government. the subscription shall be recovered and
forwarded to the Provident Fund Officer by such Government or corporate
body.
Note 2 If a subscriber fails to subscribe with effect from the date on
which he is required to join the fund or is in default in any month or
months during the course of year, the total amount due to the fund on
account of arrears of subscription shall with interest thereon at the
rate provided in rule 11 forthwith be paid by the subscriber to the fund
or in default be ordered by the Provident Fund Officer to be recovered
by deduction from the pay of the subscriber by installments or
otherwise, as may be directed by the authority competent to sanction an
advance under rule 13.
Note 3* -No recovery of subscription shall be made during the
last three months of the service of the subscriber.
INTEREST
11. Interest -
(1) Government shall pay to the credit of the account of a subscriber
Interest at such rate as may be determined by Government for each year
from time to time.
(2) Interest shall be credited with effect from last day in each year in
the following manner :-
i) on the amount to the credit of a subscriber on the last day of the
preceding year less any sums withdrawal during the current year -
Interest for twelve months;
ii) on sums withdrawn during the current yearn interest from the
beginning of the current year upto the last day of the month preceding
the month of withdrawal;
iii) on all the sums credited to the subscribers account after the last
day of the preceding year - interest from the date of deposit upto the
end of the current year;
iv) the total amount of interest shall be rounded to the nearest whole
rupee. fifty paise counting as the next higher rupee;
Provided that when the amount standing to the credit of a subscriber has
become payable, interest shall thereupon be credited under this 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. upto the date on which the
amount standing to the credit of the subscriber becomes payable.
(3) In this rule, the date of deposit shall in case of recovery from pay
be deemed to be the first day of the month in which it is recovered
provided that where there has been delay in the drawal of pay or leave
salary and allowances of a subscriber and consequently the recovery of
his subscription towards the fund, interest on such subscription shall
be payable from the month in which the pay or leave salary of the
subscriber was due under the rules, irrespective of the month In which
it was actually drawn. Note - Where the pay for a month is drawn and
disbursed on the last working day of the same month the date of deposit,
shall incase of recovery of subscription be deemed to be the first day
of the succeeding month.
(4) In addition to any amount to be paid under rules 17 and 18 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 becomes, payable, whichever of these period be less shall be
payable to the person to whom such amount is to be paid.
(5)* If a subscriber Is found absconding, interest shall be allowed upto
six month from the date of report from the Police that the employee
concerned has not been traced, provided that the family has lodged a
report with the concerned Police Station within thirty days from the
date of disappearance of the employee. If such report is not made to the
Police Station the interest shall be allowed for six months from the
month of discontinuance of subscription to the Provident Fund of such
absconding employee.
(6)* Payment of interest on the fund balance beyond a period of six
months may be authorised by the Secretary Finance Department after he
has personally satisfied himself that the delay in payment was caused by
circumstances beyond the control of the subscriber or the person to whom
such payment was to be made and in every such case the administrative
delay involved in the matter shall be fully investigated and action, if
required taken.
Explanation :
When a subscriber retires on superannuation the period of six months,
for allowing the interest should exclude the immediate succeeding month
of retirement; for example, if a subscriber retires on 31st of May, the
period of six months should be computed from July to December and the
interest on his provident fund should be allowed till 31at of December.
(7)* In case a subscriber is found to have drawn from the fund an amount
in excess o£ the amount standing to his credit on the date of the drawl,
the overdrawn amount, irrespective of whether the overdrawal occurred in
the course of an advance or non-refundable withdrawal or the final
payment from the fund shall be repaid by him with interest thereon in
one lumpsum, or in default be ordered to be recovered by deduction in
one lumpsum from the emolument of the subscriber. If the total amount be
covered is more than half of the subscriber’s emoluments, recoveries
shall be made in monthly installments of moieties of his emoluments till
the entire amount together with interest is recovered. For this subrule
the rate of interest to be charged on overdrawn amount would be 2 ½%
over above the normal rate on Provident Fund balance under subrule (1).
The Interest realised on the overdrawn amount, shall be credited to the
Government account under a distinct subhead, interest on overdrawals
from Provident Fund under the heads : 0049 - Interest Receipts, 04 -
Interest Receipts of State/Union Territory Governments, 800- Other
Receipts.
(8)* In every such case of overdrawal, the responsibility should be
fixed and action taken against the administrative and accounts
authorities in accordance with Sikkim Government Servants Discipline and
Appeal Rules, 1985.
12. **
13. Advances from the fund -
(1) The appropriate sanctioning authority may sanction the payment to
any subscriber of an advance consisting of a sum of whole rupees and not
exceeding in amount of ten months basic pay or *** 70% of the amount
standing to his credit in the fund, whichever is less, for one or more
of the following purposes :-
(a) to pay expenses in connection with illness of the subscriber and
member of his family or any person actually dependent on him;
(b) to pay obligatory expenses on a scale appropriate to the
subscriber's status which by customary usage the subscriber has to incur
in connection with betrothal or marriages, funerals or other ceremonies;
(c) to meet the cost of higher education of children in the following
cases:-
i) for education outside India for academic, technical, professional or
vocational course beyond the High School stage;
ii) for any medical, engineering or other technical or specialized
course in India beyond the High School stage, provided that the course
of study is for A less than three years;
(d) to meet the cost of special repairs to the dwelling house owned by
him or purchase/construction of residential house for himself.
*(e) to meet the cost of plot for his residence.
*(f) to meet the cost of major repairs to the motor car owned by him or
purchase of motor car for himself.
**(g) to meet the cost of legal proceedings instituted by or against the
subscriber, any member of his family or any person actually dependent
upon him.
**(h) to meet the cost of defence when the subscriber engages a legal
practitioner to defend himself in an enquiry In respect of any alleged
official misconduct on his part.
***(i) for the purchase of ready built flat including the cost of site.
***(j) for the payment of outstanding housing loan expressedly taken for
building or acquiring a house or ready built flat.
***(k) for renovating, additions or alterations or upkeep of ancestral
house or a house built with a Government loan, if the ancestral house
has not been transferred In the name of the Government servant, he/she
should produce proof that he/she is one of the inheritors/nominee who
will receive the share of the property.
Note 1 - A second temporary advance shall not be granted until
repayment in full of any previous advance.
Note 2 The appropriate sanctioning authority for the purpose of
this rule means Head of the Department other than temporary advance to
himself. The temporary advance to the Head of the Department shall be
sanctioned by the Chief Secretary. The temporary advance to the Chief
Secretary shall be sanctioned by the Chief Minister.
Exception: In case of police personnel upto the rank of DSP AIG(P)
may be appropriate sanctioning authority under these rule, (No. 3/Fin.
dated 23-6-89).
Note 3*- No advance shall be sanctioned during the last three months of
the service of the Subscriber.
**(2) An advance shall not, except with the approval of the Provident
Fund Officer or the Secretary, Finance Department for special reasons to
be recorded in writing, be granted to any subscriber until repayment of
the last instalment of any previous advance is cleared.
**(3) When an advance is sanctioned under sub-rule (2) before repayment
of the last instalment of any previous advances is completed. the
balance of any previous advance not recovered shall be added to the
advance so sanctioned and the instalment for recovery shall be fixed
with reference to the consolidated amount.
14. Recovery of advance -
An advance from the fund shall be recovered from the subscriber In equal
or nearly equal monthly installments not exceeding twenty four In
number. the amount of each installment being fixed in whole rupee.
Recovery shall be made in the manner prescribed in rule 10 for the
realisation of subscription and shall commence from the next full
month's pay bill.
Note 1 - Recovery shall not be made except with the consent of
the subscriber while he is in receipt of subsistence allowance.
Note 2 - Recoveries made under this rule shall be credited to the
subscriber's account in the fund.
*** Note 3 -No recovery shall be made during the last three
months of the service of the subscriber.
15. Wrongful use of advance -
Notwithstanding anything contained in these rules, if the sanctioning
authority has reason to doubt that money drawn as advance from the fund
under rule 13 has been utilized for a purpose other than that for which
sanction was given to the drawal of the money, he shall communicate to
the subscriber the reasons for his doubt and require him to explain in
writing and within fifteen days of the receipt of such communication
whether the advance has been utilised for the purpose for which the
sanction was given to the drawal of the money. If the sanctioning
authority is not satisfied with the explanation furnished by the
subscriber within the said period of fifteen days, the sanctioning
authority shall direct the subscriber to repay the amount in question to
the fund forthwith or in default, order the amount to be recovered from
his pay either in a lump sum or in such number of monthly installments
as may be determined by the sanctioning authority.
WITHDRAWALS FROM THE FUND
16. Withdrawal from the fund -
Non-refundable withdrawal not exceeding 50% of the amount standing to
his credit In the fund may be sanctioned to a subscriber who has
completed twenty years of service or within ten years before the date of
retirement on superannuation whichever is earlier. by the authority
competent to sanction an advance under rule 13 at any time for one or
more of the following purposes :-
(a) to meet the cost of higher education of children of the subscriber
in cases under clause (c) of rule 13;
(b) to meet expenses in connection with prolonged illness of the
subscriber and member of his family or any person actually dependent on
him;
(c) to meet expenses in connection with marriage of the subscriber or
his sons or his daughters and any other female relations actually
dependent on him;
(d) to meet the cost of special repairs to the dwelling house owned by
him or purchase/construction of residential house for himself;
(e) to meet the cost of plot for his residence;
(f) to meet the cost of major repairs to the motor car owned by him or
purchase of motor car for himself. (Inserted vide Notification No.
12/Fin. dt. 15.9.86).
Note : No withdrawal shall be normally permitted during the last three
months of the service of the subscriber. Only in exceptional
circumstances where the ! -sanctioning authority is satisfied that the
withdrawal is unavoidable, the withdrawal may be sanctioned during this
period. (Inserted vide Notification No. 3/Fin dt. 02-02-88.)
FINAL WITHDRAWAL OF ACCUMULATION IN THE FUND
17. Final withdrawal of accumulation in the fund When a subscriber quits
service either by resignation, dismissal or on retirement. the amount
standing to his credit shall become payable to him.
Provided that a subscriber who has been dismissed from service and is
subsequently reinstated shall, if required to do so by Government, repay
any amount paid to him from the fund in pursuance of this rule, with
interest at the rate provided in rule 11, in cash or by installments by
recovery from his pay as may be directed by the authority competent to
sanction an advance under rule 13.
Explanation -
A subscriber, other than one who is appointed on contract or one who has
retired from service and is subsequently re-employed, with or without
break in service, shall not be deemed to quit service, when he is
transferred without any break in service to a new post under the Central
Government or another State Government (in which he is governed by
another set of Provident Fund Rules) and without retaining any
connection with his former post, In such cases. his subscription
together with Interest thereon shall be transferred to the new account
under the Central Government or the State Government concerned, as the
case may be, with the consent of that Government.
The same shall hold good in cases of retrenchment followed by immediate
employment whether under the same Government or another Government.
Note 1 - Money due on account of advance of pay can not be
legally deducted from the General Provident Fund balance of a deceased
subscriber, nor money found after the death of the subscriber to have
been embezzled by him during his life time.
Note 2 - No portion of the money misappropriated by the
subscriber can be made good from his General Provident Fund money.
Note 3 - No portion of Government dues can be deducted from the
Provident Fund balance of a subscriber at the time of his retirement or
from undisbursed Provident Fund accumulation payable to a subscriber's
nominee in the event of subscriber's death while in service or after
retirement, as the case may be, even though the consent of the
subscriber or nominee may have been obtained. In cases where the
subscriber's nominee is willing to repay the amount due to Government,
the whole amount may be paid intact and thereafter the payee may be
called upon to make good the Government dues.
Note 4-.Provident Fund balances vesting in a dependent are liable
to attachment for debts incurred by the dependent after the subscriber's
death, and where such debts are due to the Government by whom the
balances are payable, they could be set off against such balance under
the general law relating to the setting off of claims and counter claims
between the two parties.
18. Procedure on death of a subscriber-
On the death of a subscriber before the amount standing to his credit
has become payable, or when the amount has become payable, before
payment has been made :
(1) When the subscriber leaves a family -
(a) if a nomination made by the subscriber in accordance with the
provisions of rule 5 in favour of a member or members of his family
subsists, the amount standing to his credit In the fund or 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
part thereof to which the nomination does not relate, as the case may
be, shall notwithstanding any nomination purporting to be in favour o£
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 majority;
(2) sons of a deceased son who have attained majority;
(3) married daughters whose husbands are alive;
(4) married daughters of a deceased son whose husbands are alive;
if there is any member of the family other than those specified in
clauses (1) to (4);
Provided further that the widow or widows and the 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 the first
proviso.
When the subscriber leaves no family, if a nomination made by him in
accordance with the provisions of rule 5 in favour of any person or
persons subsists, 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.
If no such nomination subsists, the amount shall become payable to the
legal heir after obtaining advice from the law Department.
Note - Share due to minors is payable to the natural guardian or
legal guardian as the case may be.
19. Deposit linked insurance scheme -
On the death of a subscriber while in service, the person entitled to
receive the amount standing to the credit of the subscriber in terms of
rule'18 shall be paid by the Provident Fund Officer an additional amount
equal to the average balance in the account during the three years
immediately preceding the death of the subscriber subject to the
condition that -
(a) the balance at the credit of such a subscriber shall not at any time
during the three years preceding the month of death have fallen below
the limits of -
(i)*Rs 50,000 in case of class 1 Government servants;
(ii)*Rs 40,000 in case of class II Govt. servants;
(iii)*Rs 30,000 in case of class III Govt. servants;
(iv)*Rs 20,000 in case of class IV Govt. servants;
(b) the additional amount payable under this rule shall not exceed Rs*1,00,000/-
(c) the subscriber has put in atleast five years service at the time of
his death;
(d) the average balance shall be worked out on the basis of the balance
at the credit of the, subscriber at the end of each 36 months preceding
the month in which the death occurs. For this purpose, as also for
checking the minimum balance as per clause (a) -
(i) the balance at the end of March shall include the annual interest
credited in terms of rule 11 and
(ii) if the last of the aforesaid 36 months is not March, the balance at
the end of the said last month shall include interest in respect of the
period from the beginning of the financial year in which death occurs to
the end of the said last month.
(Amended vide Notification No, 14/Fin/Adm. dt 23-3-98.)
Note 1 Payment under this scheme should be in whole rupee, fifty paise
counting as the next higher rupee.
Note 2 Any sum payable under this scheme is in the nature of insurance
money, and therefore, the statutory protection given by Section 3 of the
Provident Fund Act, 1925 (Act 19 of 1925) does not apply to sums payable
under this scheme.
Note 3 In case of a Government servant who has been admitted to the
benefits of the fund under rule 21 but dies before completion of five
years service from the date of his admission to the fund, that period of
his service under the previous employer in respect whereof the amount of
his subscription together with interest have been received shall count
for the purpose of clause (a) and clause (c).
Note 4 This scheme does not apply to persons appointed on contract basis
or to re-employed pensioners.
Note 5* A subscriber shall be eligible for the higher amount of benefits
if the minimum balance qualifies for the enhanced limit. However, for
the deaths occurring upto 31 at March,1993, if the minimum balance is
within the minimum limit as fixed by Notification No. 12/Fin.
Dt.15-9-1986 Deposit Linked Insurance not exceeding fifteen thousand
rupees may be paid to the heirs of the subscriber.
Note 6** A subscriber shall be eligible for, the higher amount of
benefits, if the minimum balance qualifies for the enhanced limit.
However. for the death occurring upto 31-32001, if the minimum balance
is within the minimum limit as fixed by Notification No. 4/Fin dt.
19-6-91 Deposit Linked Insurance not exceeding Rs. 30,000/- may be paid
to the heirs of the subscriber.
20. Manner of payment of amount in the fund -
(1) When the amount standing to the credit of a subscriber in the fund
becomes payable, it shall be the duty of the Provident Fund Officer to
make payment on receipt of a written application in this behalf as
provided in sub-rule (2).
(2) The persons to whom the amounts are payable shall make an
application through the Head of the Department/Office indicating
Provident Fund Account number, amount and month or last fund deduction,
date of quittal of service or death as the case may be. The Provident
Fund Officer shall after verification with the ledger account, issue a
certificate authorising payment of the amount due to the subscriber.
(Inserted vide Notification No. 11/Fin/GPk' dt.8-2-94.)
(Inserted vide Notification No. 14/Fin/Adm dt. 23-3-98.)
TRANSFER OF ACCUMULATION IN THE FUND
21. Procedure on transfer of a Government servant from Central
Government or any other State Government -
(1) If a Government servant who is a subscriber to any non-contributory
provident fund of the Central Government or any other State Government
is permanently transferred to pensionable service In a department of
Government of Sikkim, the amount of subscription together with interest
thereon standing to his credit in such fund on the date of transfer
shall be transferred to his credit in the fund with the consent of that
Government.
(2) If a subscriber to the fund Is subsequently admitted to the benefits
of the Contributory Provident Fund (India) or becomes a subscriber to
the General Provident Fund of the Central Government or any State
Government on his permanent absorption to that Government with the
approval of the State Government, the amount of his subscription
together with interest thereon upto the month immediately preceding the
month of such transfer, shall be transferred on the request of the
subscriber.
GENERAL PROCEDURE
22. Account number to be quoted at the time of payment of subscriber
When paying subscription either by deduction from pay or in the shape of
cheque, bank draft etc., the drawing officer shall quote on the recovery
schedule in Form No. GPF 4 the number of subscriber's account in the
fund which shall be communicated to him by Provident Fund Officer.
23. Annual statement of accounts
(1) As soon as possible after the close of each financial year, the
Provident Fund Officer shall send to each subscriber through his Head of
the Department/Office, a statement in Form No. GPF 5 showing the opening
balance as on the 1 at April of the year, the total amount credited or
debited during the year, the total amount of interest credited as on 31
at March of the year and the closing balance on that date.
(2) Subscribers should satisfy themselves as to the correctness of the
balance shown in the annual statement and discrepancies if any, should
be brought to the notice of the Provident Fund Officer within three
months from the date of receipt of the statement.
Note - On receipt of annual statements of accounts from the Provident
Fund Officer, the Head of the Department/Office shall distribute them
promptly amongst the subscribers concerned and obtain their acceptance
of the balance.
If any subscriber finds that the balance to his credit as shown in the
annual statement of account is less then what he has actually subscribed
or is otherwise incorrect, he should immediately submit a representation
to his Head of the Department/Office. While forwarding the
representation to the Provident Fund Officer. The Head of the
Department/Office shall record thereon a certificate indicating the
monthwise details of the subscription recovered from the salary of the
subscriber during the year, or withdrawal made together with the
particulars of the bills in which the recoveries/withdrawals were made.
The Provident Fund Officer will then immediately initiate action to
locate the missing credits/debits and to adjust them in the subscriber's
account under intimation to the Head of the Department/Office.
23-A* (1) Rectification of discrepancies in Provident Fund accounts
of the subscriber shall be made as follows :-
(a) If there in missing credit for one month only the credit shall be
given on the basis of a certificate from the concerned Drawing and
Disbursing Officer, provided that the amount of subscription does not
exceed ft 500/- (Rupees five hundred). The insertion of such credit
shall bear the initial of the Ledger Keeper in the General Provident
Fund Section as well as the Accounts Officer, GPF Section.
(b) If the number of missing credit is for more than a month the credit
shall be given with the approval of the Provident Fund Officer in
writing on the basis of a certificate from the concerned Drawing and
Disbursing Officer, duly countersigned by the Head of Office or the Head
of Department and the Deputy Pay and Accounts Officer of the concerned
district from where the pay and salaries have been drawn, as documentary
collateral evidence. Such insertion should bear the initial of the
Ledger Keeper and the Accounts Officer, GPF Section.
(c) With the approval of the Provident Fund Officer, the Accounts
Officer, G.P.F. shall rectify any arithmetical or clerical mistakes of
any year by showing minus or plus from the closing balance of the year
when such discrepancies were detected. A-brief note shall be given for
such rectification and the Rectified Balance shall be carried forward as
opening balance for the next year.
(2) on the request of the Subscriber a Pass Book may be issued in a
prescribed form given in Form No. GPF 3. The Pass Book system shall be
operated in the following manner :-
(a) The Pass Book shall be printed by the General Provident Fund Section
of Finance Department. (Inserted vide Notification NO.11/Fin/GPF 17 dt.
8-2-94.)
(b) The Pass Book will be supplied to the Drawing and Disbursing Officer
against a requisition.
(c) On the request of the General Provident Fund subscriber the Drawing
and Disbursing Officer of the concerned Department/ Office shall issue a
Pass Book which, at the time of issue. will indicate the balance at the
credit of the subscriber as on 31 at March of the preceding year.
(d) Each subscriber opting for Pass Book shall produce a Bank Receipt/Challan
for credit of Ps 25/- (Rupees twenty five) only under the head 1 0070-
Other Administrative Services, 800Other Receipts- Cost of G,P.F. Pass
Book'. The Bank Receipt/ Challan shall be pasted on the last leaf of the
Pass Book.
(e) Entries in the Pass Book, including the interest, shall be certified
by the concerned Drawing and Disbursing Officer.
(f) The subscriber shall compare the balance shown in the annual
statement issued as per sub-rule (1) of rule 23 with the balance shown
In the Pass Book. In the event of any difference between the two figures
the subscriber shall reconcile the figures with his account in the
General Provident Fund Section of Finance Department any time during the
office hours between the months of July and December.
(g) In the event of any difference between the Pass Book figures and the
subscribers account in General Fund Ledger as per rule 6, the figures
shown in the subscriber's account in the General Provident Fund Ledger
of Finance Department shall prevail unless the figures are rectified In
accordance with sub-rule (1) of rule 23-A.1
INTERPRETATION
24. Interpretation
If any question arises relating to the interpretation of these rules. It
shall be referred to the Finance Department whose decision thereon shall
be final.
RELAXATION MODIFICATION REPEAL F RULES
25. Relaxation or modification of the rules -
The Government at their discretion may relax or modify the provisions of
these rules at any time.
26. Repeal -
The Sikkim Government General Provident Fund Rules 1974 are hereby
repealed.
|
FORM NO. GPF 1
(See rule 5)
Government of Sikkim
FORM OF NOMINATON |
(To be submitted in triplicate)
Accounts No............
I................... hereby nominate the person (s) mentioned below who
is/are member(s)/Non-member(s) of my family is defined in rule 2 of the
General Provident Fund (Sikkim Services) Rules,1984 to receive the
amount that may stand to my credit in the fund as indicated below, in
the event of my death before the amount has become payable or having
become payable has not been paid.
|
Name & full address
of the Nominee(s) |
Relation-ship
withthe subs-criber. |
Age of the
nominee(s) |
Share
payable |
Contingencies
on
the happe-ning
of whichthe nomination
will become
invalid
|
Name, address and
relation-ship of
the person(s) if
any, to whom the
right of the
nominee shall pass
in the event of
his/her
preced-sing the subscribe |
If the nominee is
not a member of the family as provided in rule 2 indicate the
reasons.
|
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|