Section 30 in The Khadi And Village Industries Commission Employees (Pension) Regulations, 1984
30. Emoluments.
(1)the expression "emoluments" means pay as defined in rule 9(21) of the Fundamental Rules (including dearness pay as determined by the order of the Government issued from time to time) of the Government which an employee of the Commission was receiving immediately before his retirement or on the date of his death.Note. - (1) If an employee 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 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 purpose of this regulation :Provided that any increase in pay (other than the increment referred to in note-4 below) which is not actually drawn shall not form part of his emoluments.(2)Where an employee 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 a higher appointment shall be given only if it is certified that the employee of the Commission would have continued to hold the higher appointment but for his proceeding on leave.(3)If an employee immediately before his retirement or death while in service had been absent from duty on extra ordinary 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 purposes of this regulations.(4)If an employee 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 :Provided that the increment was earned during the currency of the earned leave not exceeding 120 days or during the first 120 days of earned leave where such leave was for more than 120 days.(5)Pay drawn by an employee while on deputation to the Armed Force of India shall be treated as emoluments.(6)Pay drawn by an employee while on foreign service shall not be treated as emoluments, but the pay which he would have drawn under the Commission had he not been on foreign service shall alone be treated as emoluments.Classification.-Death-cum-retirement gratuity is calculated on the emoluments last drawn by an employee of the Commission before retirement and not on the basis of average emoluments. Thus where Death-cum-Retirement Gratuity is calculated after taking into account the element of dearness allowance, the full benefit of dearness pay should be allowed in the calculation of Death-cum-Retirement Gratuity.
