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42.It is relevant for this Court to make a significant mention that the Government of Tamil Nadu in G.O.Ms.No.43, Finance (Pension) Department, dated 22.01.1991 has stated as follows:

"In partial modification of the orders issued in the Government order and Government letter first and second read above, the Government direct that -
i]Death-cum-Retirement Gratuity and family pension may be granted to the family of missing employee after two years instead of one year. ii]Family security Fund / Group Insurance scheme amount shall be withheld till the disappearance of the employee is definitely established in terms of the Indian Evidence Act etc."
"(ii)The benefits to be sanctioned to the family of the missing employee will be based on and regulated by the emoluments drawn by him/her and the rules/orders applicable to him/her as on the last date he/she was on duty including authorised periods of leave. Family pension at normal/enhanced rates as may be applicable to the individual cases, will be payable to the families of missing employees. Family pension where sanctioned at Pre.1-6-88 rates to be revised and consolidated with effect from 1.6.88 in terms of G.O.Ms.No.810, Finance [PC] dated 09.08.1999 as amended from time to time.
(iii)In the case of missing pensioners, the family pension at the rates indicated in the Pension Pay Order will be payable and may be authorised by the Head of the office concerned. Where the Pension Pay order does not contain this information, the Head of Office will take necessary action to sanction the family pension as due, as provided in para 1[i] and [ii] above.
(iv)Death gratuity will also be payable to the families, but not exceeding the amount which would have been payable as Retirement gratuity if the person had retired. The difference between the retirement Gratuity and death gratuity shall be subsequently payable after the death is conclusively established or on the expiry of seven years period from the date of missing.
(v)The indemnity bond to be obtained for this purpose from the family members, etc. will be in the formats enclosed with this letter. Separate formats for use in the case of missing employees and missing pensioners have been prescribed."

49.In letter No.75868/Pension/87-1 dated 21.07.1987, the Government of Tamil Nadu, Finance [Pension] Department, Fort St. George, Madras-9 have issued the following amendment 'For the word 'Pension' occurring in para 3[ii] of G.O.Ms.No.478, Finance [Pension] dated 04.06.1987 read as 'period'.