Section 11(2) in The Rajasthan Municipalities (Contributory Provident Fund and Gratuity) Rules, 1969
(2)The term "emolument" for the purposes of this Rule shall mean monthly pay, personal pay and special pay, if any, which a subscriber was drawing immediately before his retirement or death;[Provided further that the amount of Dearness Allowance admissible on basic pay at the time of retirement/Death of a Government servant as the case may be shall be treated as part of emoluments for the purpose of grant of Retirement Gratuity/Death Gratuity.] [Inserted by Notification No. Tax/F. 98 (Misc.) DLB/59/3801 (G.S.R. 16), dated 4-7-1998, Published in Rajasthan Gazette, Part IV-C, dated 16-7-1998.]
