Section 65(2) in The M.P. Civil Services (Pension) Rules, 1976
(2)Where a retiring Government servant does not clear the Government dues and such dues are-ascertainable -(a)an equivalent cash deposit may be taken from him; or(b)out of the gratuity payable to him, his nominee or legal heir, an amount equal to that recoverable on account of ascertainable Government dues shall be deducted.Explanation. - 1. The expression "ascertainable Government dues" includes balance of house building or conveyance advance, arrears of rent and other charges pertaining to occupation of Government accommodation, over-payment of pay and allowances and arrears of income-tax deductible at source under the Income-tax Act, 1961 (No. 43 of 1961).
