Section 95(3) in The Central Government Account (Receipts and Payments) Rules, 1983
(3)On receipt of the claim for payment of arrears of pay and allowances of all kinds (including travelling allowance claims) on behalf of a deceased Government servant from his heir (s), the Head of the Office in which the Government servant was last employed should draw the amount in the appropriate bill form. The claim should be supported by, all the relevant certificates which the Head of Office is required to furnish in the normal circumstances. However, in respect of the certificates which solely depend on the personal knowledge of the deceased Government servant and which obviously cannot be furnished by the Head of Office, the Head of Office should record if he is satisfied about the correctness of the claim, and furnish a certificate to the effect that, "the claim, is not susceptible of verification but is considered reasonable". The amount should be disbursed to the claimant by the Head of the Office by following the procedure laid down in sub-rule (1). A formal receipt, stamped where necessary, should be obtained from the claimant.Note. - The procedure prescribed in this rule shall apply to any claim for payment of dues or honorarium payable to deceased non-officials, including deceased non-official members of any Commission or Committee whether statutory or not
