Section 60(2) in The Rajasthan Municipalities Accounts Rules, 1963
(2)The following instructions shall be observed in preparing the salary bills :-(i)The 'Pay' acting and leave allowances, whether drawn or not. shall be specified separately in column 5, pay and acting allowance etc. (to be separately specified) not drawn but held over for further payment shall be entered in column 9 and the reasons for doing so briefly noted. When the amount is redrawn on a supplementary bill, reference to the bill shall be given in the original bill from which the charge was withheld.Deductions on account of fines, provident fund, income tax and other recoveries, if any, to be distinctly specified shall be shown in the columns provided for the purpose and the net amount payable to each person shall be entered in column No. 16.(ii)When salary is drawn for a broken period of the month, the reasons for doing so, the period for and the rate at which it is drawn shall be distinctly entered in column 2 under the name of the incumbent. With the pay bill a schedule in form No. 31 showing provident fund deductions and contributions to provident fund shall be attached.(iii)The monthly pay bill shall be supported by an absentee statement in form No. 32. If any person in superior service was absent during the month either on special duty, suspension or deputation or with or without leave other than casual leave or when a post is left vacant substantively whether any officiating arrangements have or have not been made against it.(iv)In the bills for arrears of pay etc., a reference shall be given to the monthly bill from which the charge was withheld or on which it was refunded by short deduction or to any special order granting with retrospective effect any new allowances, as the case may be. In the pay bills for temporary establishment the order sanctioning the same will invariably be quoted.(v)When leave salary based on average pay is drawn in a bill for a Municipal servant, the bill in which it is first drawn shall be accompanied by a statement attested by the Executive Officer showing the calculation by which the amount drawn on account of leave salary had been arrived at. If leave salary is based on actual pay and not on average pay, the Executive Officer shall attach to the bill a certificate :-"that the leave salary claimed is admissible under........"The rule under which the leave salary has been claimed should be specified here.(vi)In case of promotions, transfer, new appointment leave salary, suspension, reinstatement etc., copies of relevant orders should be attached with the pay bill.Except in the case of advance permissible under the rules no pay shall be drawn before the first working day of the month succeeding.(vii)[X X X] [Deleted by Notification dated 5-4-1977.]
