- In these rules, unless the context otherwise requires -(1)Emoluments means and include-(i)Pay, other than Special Pay or pay granted in view of his personal qualification, which has been sanctioned for a post held by him substantively or in an officiating capacity (including temporary capacity under emergency provisions) or to which he is entitled by reason of his position in a cadre:(ii)Special Pay, Dearness Pay and Personal Pay; and(iii)any other remuneration which may be specially classed as emoluments by the Government.Note 1. - If a Government servant immediately before his retirement or death while in service had been absent from duty on leave for which leave salary is payable or having been suspended and had been reinstated without forfeiture of service, the emoluments which he would have drawn had he not been absent from duty or suspended shall be the emoluments for the purposes of this rule:Provided that an increase in pay (other than the increment referred to in Note 4.) which is not actually drawn shall not form part of his emoluments.[Provided further that any increase in pay consequent on the revision of pay which is not actually drawn shall form part of his emoluments.] [Second proviso to Rule 30 added - G.O.Ms.No. 705 Finance (Pension) Department, dated 15-11 '1996.]Note 2. - Where a Government servant immediately before his retirement or death while in service had proceeded on leave for which leave salary is payable after having held a higher appointment whether in an officiating or temporary capacity, the benefit of emoluments drawn in such higher appointment shall be given only if it is certified that the Government servant would have continued to hold the higher appointment but for his proceeding on leave.Note 3. - If a Government servant immediately before his retirement or death while in service had been absent from duty on extraordinary leave, or had been under suspension the period whereof does not count as service, the emoluments which he drew immediately before proceeding on such leave or being placed under suspension shall be the emoluments for the purpose of this rule,[Note 4. - If a Government servant immediately before his retirement or death while in service was on earned leave, and earned an increment which was not withheld, such increment, though not actually drawn; shall form part of his emoluments,] [Note 4. to Rule 30 substituted - G.O.Ms.No.458, Finance (Pension) department, dated 03-07-1987.]Note 5. - Pay drawn by a Government servant in a tenure appointment shall be treated as emoluments; provided that the service in tenure appointment does not qualify for the grant of additional pension.Note 6. - The officiating pay drawn by a Government servant in a post under the Government of India including the Defence Department or another State Government shall not be taken into account in the calculation of average emoluments with reference to this rule.Note 7. - Pay drawn by a Government servant while on foreign service shall not be treated as emoluments, but the pay which he would have drawn under the Government had he not been on foreign service shall alone be treated as emoluments.Explanation. - Additional allowance drawn under Fundamental Rule 49 (1) will not count for pension.Note 8. - Where a pensioner is re-employed in a Government service elects in terms of clause (a) of sub-rule (1) of rule 15 or clause (a) of sub-rule (19) to retain his pension for earlier service and whose pay on reemployment has been reduced by an amount not exceeding his pension the element of pension by which his pay is reduced shall be treated as emoluments.[Exception. - Pay and / or special pay drawn by persons appointed by the Government to posts under the Corporation of Madras, State Housing Board and other State Owned Corporation / Boards carrying higher scales of pay or special pay shall count for pension and death-cum-retirement gratuity, subject to the condition that the difference in the amount of pension and death-cum-retirement gratuity shall be the liability of the Corporation of Madras / State Housing Board and other State owned Corporations/Boards.Their liability will be the capitalised value of the share of the Corporation of Madras, State Housing Board and other State Owned Corporations / Boards calculated on the basis of the table of Commutation values for pension increased by 10 per cent.] [Exception below Note 8 substituted - G.O.Ms.No267, Finance (Pension) department, dated 01-04-1997with effect from 01-01-1979]
