Section 102 in The M.P. Municipal Accounts Rules, 1971
102.
(1)Salary bills shall be in Form No. 66 and be accompanied, when necessary, with a statement in Form No. 67 showing absentees on leave or deputation or under suspension. The bill with the certificates printed at foot shall be signed by the Chief Municipal Officer. Separate bills should be prepared for distinct establishments e.g.. Municipal Office, octroi, conservance, hospitals etc. If, however, a bill, whether for establishment or other charges is presented which contains charges debitable to more heads than one, the Municipal Office shall endorce on it the details of the apportionment of the charges. When salary is drawn for only a part of a month the number of days and the rate should be entered below the employees name. An employee who is absent or on leave should be so shown in the bill, the name of the person acting for him, if any, being entered below his name. Cheques for the payment of salaries to Municipal staff shall be drawn in favour of the Chief Municipal Officer, or other heads of departments, as may be decided by the Council.(2)Pay not distributed shall be refunded in the next month.(3)No deduction not authorised by the Act or rules or a competent Court or authority shall be shown in the salary bill.(4)If a provident fund has been opened, the headings of the establishment bill may conveniently be in Form No. 68, but the absentee and other certificates prescribed in sub-rule (1) of this rule shall not be changed.The totals of the bill will be the joint total of columns 6 and 13. The amount payable of column 10 (net amount payable) will be disbursed in the Municipal Office. The total of the Provident Fund shown in column 14 will be remitted to the Provident Fund account and the income tax shown in column 14 will be paid by cheque to the Income Tax Officer concerned or such Officer as he may direct for credit to Government. Insurance premium deducted under the salary' saving scheme shall be sent to the concerned office by cheque.(5)To the first bill in which a periodical increment is drawn by any employee a certificate in Form No. 69 shall be appointed to the salary bill.(6)The pay of temporary establishment should be billed for separately the sanction being quoted in the bills.
