(2)Where a retiring Government servant does not clear the Government dues and such dues as ascertainable -(a)an equivalent cash deposit may be taken from him; or(b)out of the gratuity payable to him an amount equal to that recoverable on account, of ascertainable Government dues shall be deducted there from.[Note 1. - The expression "ascertainable Government dues" includes balance of house building or conveyance advance, arrears of rent and other charges pertaining to occupation of Government accommodation, over-payment of pay Mid allowances and arrears of income-tax deductable at source under the Income-tax Act, 1961 (43 of 1961). It also includes dues to the local bodies or to the Staff Co-operative Societies comprising of Government servants and registered under the Tamil Nadu Co-operative Societies Act, 1961 [or to the Tamil Nadu Housing Board] [Rule 70 - Note under rule 70 shall be renumbered as Note 1 and Note 2 added - G.O.Ms.No.763, Finance (Pension) Department, dated 05-09-1994.] or to die Corporation owned I controlled by die State Government.][Note 2. - Gratuity shall not be liable to attachment in accordance with the provision of clause (g) of the proviso to sub-section (1) of Section 60 of the Code of Civil Procedure, 1908 (Central Act V of 1908).]
