(1)Under a mutual arrangement between the Central Government and the various State Governments, the transit pay and allowances, while he is joining and leaving the new service, of a government servant whose services are lent by one Government to another are charged to the borrowing Government. In the case of a government servant in a joint cadre serving two Governments his transit pay and allowances on transfer from one office to another are debited to the office to which he is proceeding. (See rule 1, Appendix 3-B, Account Code-1940 edition).
