Section 2(h) in Assam Panchayat Employees (Provincialisation) Act, 1999
(h)"provincialisation" means taking over of the liabilities for payment of salaries including dearness allowances, medical relief and such other allowances as admissible to the Government servant of similar category and gratuity, pension, leave encashment etc., as admissible under the existing rules to the Government servants serving under the Government of Assam;
