(a)The leave account of a gazetted government servant shall be maintained by, or under the direction of, the Accountant General.(b)The leave account of a non-gazetted government servant shall be maintained by, or under the direction of, the head of the office in which he is employed. The entries in the leave account shall be signed by the head of the office, or if the head of the office be a non-gazetted government servant, by his immediate superior.Note - (1) (i) When a non-gazetted government servant who is officiating in a gazetted post proceeds on leave, he should be treated as continuing to hold a gazetted status during his leave for all practical purposes (viz. for purposes of issue of notifications, drawal of leave salary and other allowances, grant of leave or extension of leave on medical certificate, etc.) irrespective of whether the leave counts for increment or not, whether, but for his going on leave he would have continued to officiate in the gazetted post or not, and whether on the expiry of his leave he would return to his gazetted post or not.(ii)Such a government servant will, while on leave, be reckoned against a gazetted or a non-gazetted post, in the borrowing department itself except when leave is granted at the end of a period of appointment in the borrowing department. In the latter case the procedure laid down in Note 2 below should be followed strictly.(iii)The above principle will apply also to a government servant transferred from one office of the State Government to another or from the Central Government to the State Government and vice versa and holding a lien (active or suspended) on a non-gazetted post in his parent office, when he proceeds on leave while officiating in a gazetted post in the borrowing office. The following procedure should be followed in the cases of such officers:(a)Leave and any extensions thereof should be granted and notified the borrowing Government or office, and(b)leave salary will be authorized by the Audit office of the borrowing Government or office as the case may be.Note 2 - (1) When a government servant is transferred from one department of the State Government to another the procedure followed by the borrowing department for the grant of leave or extension of leave and disbursement of leave salary should be the same as if they were being granted from duty in the leading department. When, however, the transfer from one department of the State Government to another takes place while the government servant is already on leave or in transit from one department to another department, the following procedure should be followed:(i)In cases where a period of leave has already been sanctioned by a department of the State Government and the government servant concerned is transferred to another such department where he has to join on the expiry of leave, the issue of formal orders/notification sanctioning leave and the payment of leave salary shall devolve on the department from which he is transferred.(ii)In cases where extension of leave is applied for in continuation of the leave already granted to him by the department from which he is transferred, the issue of formal orders/notification sanctioning leave and the payment of leave salary shall devolve on-(a)the department where he is to report for duty, if the transfer or reversion of the government servant to such department is to take effect from the date of expiry of the original spell of leave, or(b)the department from which he is transferred, if the transfer/reversion is to take effect from the date of expiry of extension of leave applied for.(iii)In cases where the leave is applied for by a government servant during the period of transit from one department of the State Government to another such department, the leave should be sanctioned by the department where he has to report for duty and that department should also make suitable administrative arrangements incumbent on the sanctioning of leave.(2)The procedure prescribed in clause (1) above will apply mutatis mutandis in cases of grant of leave and the disbursement of leave salary of government servants transferred from one office to another under the same department.Application for Leave
