Section 5(h) in Punjab School Education Board (Employees' Pension, Provident Fund and Gratuity) Regulations, 1991
(h)'Emoluments' menas the emoluments which an employee was receiving immediately before his retirement or the date of his death and includes the basic pay, special pay (including non-practising allowance granted to Medical officers), personal pay, dearness pay (as and when declared by the Board) and such other items as may be declared as pay by the Board.
