Section 4 in The Mizoram Aided College Employees (Death-cum-Retirement Gratuity) Rules, 1990
4. Emoluments and average emoluments.
(1)Where an employee immediately before his/her retirement or death while in service had been absent from duty on leave for which leave salary is payable or having been suspended had been reinstated without forfeiting of service, the emoluments which he/she would have drawn had he/she not been absent from duty or suspended shall be the emoluments for the purpose.(2)Where an employee immediately before his/her retirement or death while in service had proceeded on leave for which leave salary is payable after having held a higher appointment whether in the officiating or temporary capacity, the benefit of emoluments drawn in such higher appointment shall be given only if it is certified that the employee concerned could have continued to hold the higher appointment but for his/her proceeding on leave.(3)If an employee immediately before his/her retirement or death while in service had been absent from duty on extraordinary leave or had been under suspension, and the period thereof does not count as service, if the emoluments which he/she drawn immediately before proceeding on such leave or being placed under suspension shall be the emoluments for the purpose of this paragraph.(4)Average emoluments shall be determined with reference to the emoluments drawn by an employee during the last complete ten months of his/her service.
