Section 40 in Jammu and Kashmir Civil Services (Leave) Rules, 1979
40. Advance of leave salary
(i) A Government servant including a Government servant on foreign service, proceeding on leave for a period not less than 30 days may be allowed an advance in lieu of leave salary up to a month's pay.(ii)The amount of advance should be restricted to the amount of leave salary with allowances for the first month of leave that may be clearly admissible to the Government servant during leave after deductions on account of Income Tax, Provident Fund, House Rent, repayment of advances etc. so that there is no financial risk involved.(iii)The advance should be adjusted in full in the leave salary bill in respect of the leave availed of. In case where the advance cannot be so adjusted in full, the balance will be recovered from the next payment of pay or/and leave salary.(iv)The advance may be sanctioned by the Drawing Officer both in the case of Gazetted and Non-Gazetted Officers.(v)Advance to the Drawing Officer will be sanctioned by the Head of Office. Officers who are Heads of Offices as well as the Drawing Officers may sanction the advances to themselves.(vi)The amount of advance will be debited to the Head of Account to which the pay etc. of the Government servant is debited and the adjustment of the advance will be watched through objection book by the audit.(vii)Advance shall be sanctioned in whole rupees.(viii)When a Government servant proceeds on leave for more than a month from about the middle of a month the advance in lieu of leave salary may be made on the basis of leave salary payable for one month of leave from the date of commencement of the leave.(ix)Payment of advance to Government servants on foreign service, who avails of leave during foreign service shall be paid by the foreign employer, and its reimbursement will be claimed from the parent Department of the Government servant responsible for drawing leave salary of the official, duly supported by cash receipts obtained from the Government servant. The amount of advance to the foreign employer will be remitted by a bank draft. If it is found that the allowance already paid by the foreign employer is more than the correct amount admissible under the rules, the concerned Department should reimburse only the correct amount and ask the foreign employer to recover the balance from the Government servant direct.
