Section 95(1) in The Central Government Account (Receipts and Payments) Rules, 1983
(1)Subject to the provisions of rule 93, pay and allowances of all kinds claimed on behalf of a deceased Government servant may be paid without production of usual legal authority, under the orders of the Head of office in which the Government servant was employed at the time of of his death, provided the Head of office is otherwise satisfied about the right of the claimant.{Refer Correction Slip 18 and Correction Slip 16}In cases where the gross amount of the claim exceeds Rs.10,000, payment will be made by the Head of Office only on the execution of an indemnity bond in Form GAR 26 duly stamped for the gross amount due for payment with such sureties as may be deemed necessary.Provided that the Head of office may, subject to the condition prescribed in para 1, make anticipatory payment of an amount not exceeding Rs. 10,000.Note 1. - Normally, there should be two sureties, both of known financial stability unless the gross amount of the claim is less than Rs.10,000 in which case the authority accepting the indemnity bond in Form G.A.R. 26 for and on behalf of the President should decade on the merits of each case, whether to accept only one surety instead of two.Note 2. - The obliger as well as the sureties executing the indemnity bond should have attained majority so that the bond may have legal effect or force. The bond is also required to be accepted on behalf of the President by an officer duly authorised under clause (1) of article 299 of the Constitution.
