Section 30(3) in The M.P. Civil Services (Pension) Rules, 1976
(3)Special pay, if any, received in lieu of higher pay scale on promotion shall also be treated as 'emoluments' for calculation of retirement benefits.][Note 1. [Substituted by Notification No. B-25-10-95-PWC-IV, dated 29-8-96 (w.e.f. 1-4-1981).] - 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 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.Note 2. - 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 purposes of this rule.Note 3. - 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 :Provided that the increment was earned during the currency of the earned leave not exceeding one hundred and twenty days, or during the first one hundred and twenty days of earned leave where such leave was for more than one hundred and twenty days.]Note 4. - Pay drawn by a Government servant while on foreign service shall not be treated as emoluments, but the pay which he should have drawn under the Government had he not been on foreign service shall alone be treated as emoluments.Note 5. - Where a pensioner who is re-employed in Government service elects in terms of clause (a) of sub-rule (1) of Rule 17 or clause (a) of sub-rule (1) of Rule 18 to retain his pension for earlier service and whose pay on re-employment 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.[Note 6. [Inserted by Notification No. FB-6-1-77-N-II-IV, dated 27-11-77 (w.e.f. 30-12-1977).] - Where a Government servant has been transferred to an autonomous body consequent on the conversion of a department of the Government into such a body and the Government servant so transferred opts to retain the pensionary benefits under the rules of the Government, the emoluments drawn under the autonomous body shall be treated as emoluments for the purpose of this rule.]
