Section 243(4) in The Navy (Pay And Allowances) Regulations, 1966
(4)If an officer dies before the final liquidation of an advance taken by him from the Central Government for the purchase of a vehicle, the outstanding balance of the advance together with interest due thereon at the time of his death, less the amount realised by the sale of the vehicle, shall be recovered from the pay and allowances that may be due to the deceased. Any balance remaining unadjusted thereafter, shall, in the case of naval officers he referred to the Chief of the Naval Staff for treatment as a nun-preferential charge. In other cases such balance shall be adjusted through non-effective accounts. [The fact whether it is possible or advisable to recover the amount by other methods, shall also be considered.] [Substitued by S.R.O. 9-E, dated 19th March, 1974]