Section 2(c) in The Chhattisgarh Municipal Services (Scale of Pay and Allowances) Rules, 1967
(c)"Emoluments for fixing pay" means-(i)In the case of existing employees the amount arrived at by adding the basic pay and the dearness allowance which was being paid to the employees concerned immediately before the appointed date and subtracting from it, the amount of dearness allowance granted by the Municipal Council corresponding to the amount of dearness allowance granted by the State Government to their employees after the revision of pay-scales following the recommendations of the Chhattisgarh Pay Committee, 1960 :
