2.5. No pension may be granted to a Government employee dismissed or removed for misconduct, insolvency or inefficiency; but to Government employee so dismissed or removed, compassionate allowances may be granted when they are deserving of special consideration: Provided that the allowance granted to any Government employee shall not exceed two- thirds of the pension which would have been admissible to him if he had retired on medical certificate.
Note 1. – This rule vests Government with an absolute discretion to grant or not to grant any compassionate allowance, the only restriction being that if granted , it shall not exceed the maximum of two-thirds of the pension that would be admissible to the officer concerned on retirement on medical certificate. It is practically impossible in view of the wide variations that naturally exist in the circumstances attending each case has, therefore to be considered on its merits and a conclusion has to be reached on the question whether there were any such extenuating features in the case as would make the punishment awarded, though it may have been necessary in the interest of Government, unduly hard on the individual. In considering this question it has been the practice to take into account not only the actual misconduct or course of misconduct which occasioned the dismissal or removal of the officer, but also the kind of service he has rendered. Where the course of misconduct carries with it the legitimate inference that the officer’s service has been dishonest there can seldom be any good case for a compassionate allowance, Poverty is not an essential condition precedent to the grant or a compassionate allowance, but special regard is also occasionally paid to the fact that the officer has a wife and children dependent upon him, though this factor by itself, is not, except perhaps in the most exceptional circumstances, sufficient for the grant of a compassionate allowance.-
(See also Note below rule 9.12 and Note 3 below rule 11.1.)
Note 2. – The report of the Accountant – General is required in all cases of grant of the compassionate allowances.
Note 3. – No Government employee even if bellowing to a class entitled to commute ordinary pension, is entitled to commute allowance; a commutation to such an allowance may be sanctioned by a competent authority only on proof that the proceeds of the commutation will be invested for the permanent of the commuter’s family.
Note 4. – In cases, where it is proposed to grant to a Government employee dismissed or removed form service, a compassionate allowance, the sanctioning authority should not condone deficiencies in service, for the purpose of determining the amount of pension that would have been admissible to him if he had retired on medical certificate on the basis of which the compassionate allowance is calculated.
Claims of Window or Heirs
2.6 Omitted.
2.7 Government may allow ex-gratia grant to the member of the family of a Government employee, including a member of All India Service serving under the Punjab Government who dies while in service as indicated in the Annexure to this Chapter.
2.8 A (1) If a person who in the event of death of a Government employee while in service is eligible to receive ex gratia grant under rule 2.7 is charge with the offence of murdering the Government employee or for abetting in the commission of such an offence, his claim to receive the ex gratia grant shall remain suspended till the conclusion of the criminal proceeding instituted against him.
(2) If on conclusion of the criminal proceeding referred to in sub-rule (1) the person concerned—
(a) is convicted for murdering or for abetting in the murder of the Government employee, such a person shall be debarred form receiving the ex gratia grant which shall be payable to the next eligible person ; and
(b) is acquitted of the offence of murder or for abetting in the murder of the Government employee, the ex gratia grant shall be payable to him.
Limitation
2.8. (a) A Government employee cannot earn two pension in the same post at the same time, or by the same continuous service.
(b) Save as provided in rule 3.17, two Government employees may not simultaneously count service in respect of the same post.
ANNEXURE
(Referred to in rule 2.7)
Rule Regulating the Grant of Ex-gratia Grants
1. The ex-gratia grant is intended for providing relief to the family of a Government employee, paid monthly form the state revenues, whether the rate of pay are fixed on a daily or a monthly basis, who dies while in service.
2. The ex-gratia will be equivalent to twenty the emolument which the deceased employee was receiving immediately before his death, subject to a minimum of ten thousand rupees and maximum of thirty thousand rupees.
3. The term “emoluments” for this purpose shall mean the pay an employee would have drawn had he not been absent form duty or under suspension as defined in rule 2.44 of the Punjab Civil Service Rules, Volume I, Part I, and will also include Dearness Pay. The ex-gratia grant will be payable to the following member of the family of the deceased employee and in the order mentioned below :-
1. widow or husband, as the case may be
2. sons and daughters } If they are unemployed and
3. father } were dependent on the deceased
4. mother } employee as certified by the Deputy
5. brothers and sister } Commissioner.
4. Necessary information in regard to the deceased employee and the member of his family shall be obtained by the pension sanctioning authority in the following form along with an affidavit, duty attested, and a reasonable proof of title to the ex-gratia grant.
5. The ex-gratia grant will be sanctioned by the pension sanctioning authority, The payment of ex-gratia grant to the families and dependent of deceased Government employees shall be made on the basic of the necessary sanction issued by the appointing authority, regardless of the fact whether the concerned Government employee was gazetted or non-gazetted . The Treasure Officer shall allow payment of the ex-gratia or accordingly on the basic of the sanctions issued by the appointing authority.
The expenditure shall be debitable to the major head “288. – Social Security and Welfare--- E. Other Social Security and welfare Programmes. C--- Other programme.
8.--- Ex-Gratia payment to families of Ministers, Government servants etc. dying in harness”.
6. (i) In case a Government employee while traveling by a Military Aircrafts, or by any other Government aircrafts on duty dies as a result of an accident to that aircraft, the family of such a Government employee shall be entitled to the ex-gratia payment of one lack rupees.
(i) The exgratia payment specified in sub-pare (i) shall also be admissible to the family of a Government employee who dies as a result of occurring in the course of his duty in either of the following air journeys undertaken by him in public interest:-
(a) air journey on a test flight ;
(b) air journey by a non-scheduled flight on a chartered plane.
Note1.- In this Annexure “Government Employee” meant a Government employee who has rendered service qualifying for pension as specified in rule 3.17-A.
Note2.- For other benefit of residential accommodation, free education of children and medical facilities to the member of the family of the deceased employee, see relevant rule and instructions.
Note3.- The term “window or husband’’ used in the Annexure does not include a spouse who got judicially separated form the deceased employee.
Note 4.- No proposal for the grant of financial assistance for the marriage of the dependent daughter of Government employee shall be entertained.
FORM
(Referred to in para 4)
Form of application for ex-gratia grant
Application form a member of a family of late Shri/Shrimati____________ employee as______________________ in the Officer/Department of ____
1. Name and full address of application:
2. Relationship with deceased Government employee :
3. Circumstances and date of death of the Government employee:
4. Name and ages of surviving relations of deceased:
Name Age
(a) Window/Husband
(b) Sons
( c) Unmarried daughters
(d) Windowed daughters
(e) Parents wholly dependent on the
deceased Government employee
(f) Window and unmarried sister
(g) Brothers
5. The treasure form which ex-gratia grant is to be drawn.
6. Any other relevant information.
Place _________________________
Dated _________________________ _____________________
(Signature of application)
Service Qualifying for Pension
Section I---- General
3.1 to 3.7 Omitted.
BEGINNING OF SERVICE
3.8. Unless it be otherwise provided by special rule or contract, the service of every Government employee being to qualify for pension when he taken charge of the post to which he is first appointed.
Note. – In every contract with Government employee appointed abroad, a clause should be inserted to the effect that service being only form the Government employee joins his post in India.
3.9 Except for compensation gratuity, an officer’s service does not qualify till he has completed eighteen years of age, provided that nothing contained in this rule shall apply in the case of person who were in service on the Ist June, 1961 and in whose case a lower age limit had been prescribed.
Note. ---- For a Government employee in class IV service, who held a lien or a suspended lien on a permanent pensionable post under the Government of Punjab, on the 10th June,1951, qualifying service should not being until the Government employee concerned has attained the age of 16 years.
3.10 to 3.11. Omitted.
Condition of Qualification
A. ------ General
3.12. The service of a Government employee does not qualify for pension unless it conform to the following three conditions:-
First. ---- The service must be under Government.
Second. ---- The employment must be substantive and permanent.
Third. ---- The service must be paid by Government.
These three condition are fully explained in the following rules.
Note. ---The question whether service in a particular officer or department qualifies for pension or not determined by the rule which were in force at the time such service was rendered ; order subsequently issued declaring the service to be non-qualifying, are not applicable with retrospective effect.
3.13. The competent authority may, however, in the case of service paid form the Government revenues, even though either or both of the first two condition in rule 3.12 are not fulfilled:-
(1) declare that any specified kind of service rendered in a non-gazetted capacity shall qualify for pension;
(2) in individual cases, and subject to such condition as it may think fit to impose in each case, direct that service rendered by a Government employee shall count for pension.
Note. ----All service rendered, in additional police if followed without a break by permanent service, shall qualify for pension.
3.14. A competent authority may, when both the first and the second conditions mentioned in rule 3.12 are fulfilled, declare that service paid form funds administered by Government shall, in the event of the provincialisation of such funds, count for pension.
3.15. The following special provisions apply to the Police Department:-
(a) If the police of a town are wholly supported by, and under the control of a Municipality, the Government has no concern with their pensions.
(b) But if the Government, being interested in the efficiency of a Police Force, paid wholly or partly by a Municipality or form Cantonment Funds, or form the Government revenues subsidized by a contribution form a Municipality or form Cantonment Funds, undertakes the organization and control of the Force, as connected with an Auxiliary to the Civil Constabulary, service in such a towards the cost of the pension of such Forces are determined in accordance with the orders of Governments.
( c) The service of members of the railway Police, appointed and controlled by Government, qualifies, though they may be either wholly or partly paid by the Railway companies.
(d) Service in superior grades in any other Department rendered before enlistment in the Police Department qualifies.
SERVICE UNDER GOVERNMENT
3.16 (A) The service of a Government employee does not qualify unless he is appointed and his duties and pay are regulated by the Government or under condition determined by the Government.
(c) Omitted.
Note 1. ---- The following are example of Government employee excluded form pension by this rule:-
(1) Employee of a municipality;
(2) Employee of grant-in-aid schools and institutions;
(3) Subordinates appointed by Treasure on their own responsibility;
(4) Service on an established paid form a Contract establishment Allowances, with the detailed distribution of which the Government does not interfere, whether such contract allowance is fixed amount or consists of fees.
(5) Service on an establishment paid form the House—hold Allowance of the Governor.
Note2. –If a Government employee has served partly in a capacity which would have given him claim to pension if the service had been paid form the Government revenue on the household establishment of the Governor, and partly on establishment paid form the Government revenues, he is entitled form Government revenue to a share of any pension to which he would have been entitled, if his whole service had been paid form the Government proportionate to the length of the service which has been so paid.
C. SECOND CONDITION—SUBSTANTIVE AND PERMANENT EMPLOYENT
I. --General
3.16. If an employee was holding substantive a permanent post on the date of his retirement his temporary or officiating service under the State Government, followed without interruption by confirmation in the same or another post, shall count in full as qualifying service except in respect of:-
(i) period of temporary or officiating service in non-pensionable establishment;
(ii) period of service in work-charged establishment; and
(ii) Period of service paid form contingencies.
Note 1. –In case of a Central Government employee who is permanently transferred to the Punjab Government and become subject to these rules, under rule 1.1 (b) of these rules, the term “continuous temporary/officiating service” shall include such service rendered under Central Government.
Note 2. –In case of a purely temporary central Government employee who is permanently transferred to Punjab Government and become subject to these rules the term “continuous temporary service” includes the temporary service under the Central Government. The pensionary liability in respect of such cases shall be allocated on the length of service.
3.1/-A (1) Subject to the provision of rule 4.23 and other rule and except in the cases mentioned below, all service rendered on establishment, interrupted or continuous, shall count as qualifying service:-
(i) Service rendered in work-charged establishment.
(ii) Service paid form contingencies :
Provided that after the Ist January, 1973 half of the service paid form contingencies will be allowed to court towards pension at the time of absorption in regular employment subject to the following conditions:-
(a) Service paid form contingencies should have been in a job involving whole-time employment (and not part-time or for a portion of the day).
(b) Service paid from contingencies should have in a job for which regular post could have been sanctioned e.g. malis, chowkidars, khalasis, etc.
( c) The service should have been one for which the payment is made either on monthly or daily rates computed and paid on a monthly basis and which though not analogous to the regular scale of pay should bear some relation in the matter of pay to those being paid for similar jobs being perform by staff in regular establishment.
(d) The service paid form contingencies should have been continuous and followed by absorption in regular employment without a break.
(iii) Casual or daily rated service.
(iv) Suspension adjusting as a specific penalty.
Note. –In case where an officer dies or is permitted to retire while under suspension will not be treated as an interruption.
(v) Service preceding resignation except where such resignation is allowed to be withdrawn in public interest by the appointing authority as provided in the relevant rules or where such resignation has been submitted to take up, with proper permission, another appointment whether temporary or permanent under the Government where service qualifies for pension.
(vi) Joining time for which no allowances are admissible under rules 9.1 and 9.15 of C.S.R., Volume I, Part I.
(viii) If any unauthorized leave of absence occurs in continuation of authorised leave of absence and if the post of the absentee has been substantively filled up, the past service in a grant-in-aid school.
(xi) Removal form public service for misconduct, insolvency, inefficiency not due to age, or failure to pass an examination will entail forfeiture of past service.
(2) An interruption in the service of a Government employee caused by willful absence form duty or unathorised absence without leave, shall entail forfeiture of the past service.
(3) Willful abstinence form performing duties by a Government employee by resort to pen down strike shall be deemed to be willful absence form duty and shall forfeiture of the past service ;
Note. –In the case of a Central Government employee who is permanently transferred to the Punjab Government and become subject to these rules, the pensionary benefits admissible for service under Central Government would be that admissible under the Government of India rules and the liability for such benefit shall be allocated in accordance with the prevalent orders.
Clarification (I) . –Even after the introduction of rule 3.17 (A) and deletion of rule 4.21 the following cases do not entail forfeiture of past service :-
(a) authorized leave of absence;
(b) abolition of post or loss of appointment owing to reduction in establishment.
(“Post” or “appointment” means a post or appointment service in which qualifies for pension).
(2) While counting such qualitying service for working out aggregate service, the period of break in service shall be omitted.
3.18. An establishment, the duties of which are not continuous but are limited to certain fixed period in each year, is not a temporary establishment. Service in such an establishment including the period during which the establishment is not employed qualifies, but the concession and counting as service during which the establishment is not employed does not apply to a Government employee, who was not on actual duty when the establishment was discharge after completion of its work, or to a Government employee who was not on actual duty on the first day on which the establishment was re-employed.
3.19, to 3.22. Omitted.
3.23. Service as an apprentice does not qualify, except in the following cases :-
Engineer or Examiner Apprentices.
3.24. to 3.26. Omitted.
(i) Deputation on Special Duty on Abolition of a permanent Post
3.27. If the permanent post help by a Government employee substantively is abolished, within the meaning of rule 5.2, but the Government employee is, at the time, on special duty, or is, on abolition of his post, deputed on special duty, his service on special duty qualifies, but the duty must be special; mere employment, in continuation of permanent employment, in a temporary post which happens at the time to be vacant, does not qualify unless it is followed by confirmation against a permanent post, as contemplated in rule 7.
(ii) Press Employee paid for Piece Work.
3.28. Press employee, who is paid for piece for piece work is treated as having held a permanent a post, if---
(i) he is employed, not casually, but as a member of a fixed establishment; and
(ii) during the last seventy-two months of his actual employment he has been attached to one post uninterruptedly for twenty-four months, or it has not been through his own choice or misconduct that he has not been so attached.
(iii) Service in the Settlement Department on a Quasi-permanent Footing
3.29. (a) The service of a Government employee not merely temporarily engaged in the Settlement Department which is (or was) on a quasi-permanent footing qualifies.
(b) Except in the regular Department and to the extent above specified, service in the Settlement Department does not count unless it is followed, without interruption by qualifying service in the Department or elsewhere. Settlement service followed without interruption, by pensionable service paid form a Patwaris Fund, also qualifies.
Note 1. –The term “Service in the Settlement Department” used in clause (b) includes all settlement service paid form a contingent grant.
Note 2. –Extra Assistant Commissioner and similar gazetted Government employee when not specially employee for temporary work, are not affected by this rule, as they count service independently of the particular department to which they happen for the time to be attached.
Note 3. –Service of a Kanungo in colony shall be treated as “Service in the Settlement Department”.
D. –THIRD CONDITION-SERVICE PAID BY GOVERNMENT
(i) Sources of Remuneration
3.30. Service which satisfies the condition prescribed in sub-section B and C of this section qualifies, or does not qualify according to the source from which it is paid. With reference to this rule, service is classified as follows :-
(a) Paid form the Government revenues.
(b) Paid form Funds in respect to which the Government hold the position of Trustee.
(c) Paid by fees levied by law, or under the authority of the Government, or by Commission.
(d) Paid by the grant, in accordance with law or custom, of a tenure in land, or of any source of income, or right to collect money.
(e) Paid form Local Funds.
(ii) Service Paid form Government Revenues
3.31. Service paid from the Government revenues qualifies. The fact that arrangements are made for the recovery , on the part of the Government, of the whole, or part of the cost of an establishment of Government employee, does not affect the operation of this principle: provided that the establishment or Government employee is appointed, controlled and paid by the Government, e.g., Police Establishment entertained at the cost of individual and corporate bodies.
Note.- In making arrangements for the recovery of the cost of establishment, it should not be forgotten that Government has to bear not only the immediate cost, but also that of leave allowances, and pensions.
(iii) Service paid from Trust Funds
3.32. Service paid from Funds which Government hold only as a Trustee, such as under a Court of Wards or in an attached Estate, does not qualify.
(iv) Service paid by Fees or Commission
3.33. Except when fees or commission are drawn in addition to pay from the Government revenues, service in a post paid only by fees, whether levied by law or under the authority of Government, or by commission, does not qualify.
Service as official assignee does not qualify.
Note.- Service paid from fees and commissions in addition to pay from the Government revenues qualifies under this rule but fees and commissions shall not be taken into account for determining pensionary benefits or gratuity.
(v) Service paid by Grant of a Tenure in Land, etc.
3.34. Service paid by the grant, in accordance with law or custom of a tenure in land, or of any other source of income, or right to collect money, does not qualify.
( vi ) Service paid from Local Funds
3.35. Apart from any special provisions made under the following rules, service paid for from a Local Fund does not qualify for pension.
3.36. to 3.41. Omitted
3.42. Teachers and other members of the pensionable establishments of Government schools, who are transferred with the schools to which they belong to service under Local Boards, continue to render service qualifying for pension from the Government revenues, and are entitled to the concession even though they may be moved from the school with which they are transferred to another school which was formerly under Government management.
Teachers appointed to schools transferred to the management of Local Boards are entitled to pension from the Government revenues, if the Government makes a part of its contribution to the school in the form of pensions.
3.43. Omitted.
3.44. When a pension is payable partly by Government and partly by a Local Fund, the Local Fund concerned may pay the capitalized value ( calculated on the basis of the Table of Commutation values for pensions applicable to the pensioner, increased by 10 per cent ) of its share of the pension to Government which will thereupon accept liability for payment of the entire pension.
3.45. The Government does not guarantee the solvency of Funds formed by the subscriptions of Local Fund Employees and established to provide pensions for the subscribers thereto.
3.46. (I) These rules may be called the Punjab civil Services ( 3rd Amendment ) Rules, Volume II, 1984 .
( ii ) They shall be deemed to have come into force on and with effect from the 2 nd day of December , 1980 .
In the Punjab civil Services Rules , Volume II, in rule 4.2, after sub-rule ( 4 ) the following sub- rule shall be added, namely:-
( 5 ) A Government employee, who becomes blind, deaf, dumb of otherwise orthopaedically handicapped during the service and is retired from Service as a result thereof, shall also be eligible to add to his Service qualifying for superannuation pension, a period of five years.”
( No. 3-2 ( 2 ) USF ( C ) – 83/6673, dated 1.8.84 ).
Reckoning of Services for Pension
Section I-Introductory
4.1. The conditions and limitations under which service in a post qualifies for pension are laid down in Chapter III. The rule governing special additions to service qualifying for superannuation pension, and those relating to the counting of Military Service, periods of leave, suspensions, resignations, etc., for pension, and condonation of breaks and deficiencies in service are contained in the succeeding sections of this chapter.
SECTION - II
Special Additions to Service Qualifying for Superannuation pension
4.2. ( I ) A Government employee appointed to a service or post after the twenty- sixth day of October , 1960 , shall be eligible to add to his service qualifying for superannuation pension but not for any other class of pension ) the actual period not exceeding one – forth of the length of his service or the actual period by which his age at the time of recruitment exceeded twenty – five years , or a period of five years, whichever is less, if the service or post to which the Government employee is appointed is one-
( a ) for which post – graduate research or specialist qualification, or experience in scientific, technological or professional fields, is essential; and
( b ) to which candidates of more than twenty – five years of age are normally recruited; provided that this concession shall not be admissible to a Government employee unless his actual qualifying service at the time he quits Government service is not less than ten years :
Provided further that this concession shall be admissible only if the recruitment rules in respect of the said service or post contain a specific provision that the service or post in one which carries the benefit of this rule .
( 2 ) Government employee who is recruited at the age of thirty – five years or more, may within a period of three months from the date of his appointment elect to forego his right to pension whereupon he shall be eligible to subscribe to a Contributory Provident Fund .
( 3 ) The option referred to in sub – rule ( 2 ) once exercised, shall be final .
( 4 ) A Government employee, who is blind, deaf, dumb or otherwise orthopaedically handicapped or widow at the time of his entry into Government service, shall be eligible to add to his service qualifying for sperannuatiion pension a period of five years .
Counting of Military Service Towards Civil Pension
4.3. ( a ) Service rendered by an employee belonging to one of the classes mentioned in the schedule below after attaining the age of 18 years, which is pensionable under military rules, but which terminates before a pension has been earned in respect of it , may , at the discretion of Government, be allowed to count , when followed by service qualifying for pension under civil rules, as part of such service : Provided that any bonus or gratuity received in lieu of pensions, on or since, discharge form military service, shall be refunded in such number of monthly instalments, not normally exceeding 36 and beginning form such date, as in each case, the Government may decide. Service so allowed to count shall, however, be restricted to service, within or outside the employees unit or department, in India or elsewhere, which has been paid for from India revenue or for which a pensionary contribution has been received by India revenues. In the case of Defence Security Corps personnel re-employed in any civil posts, however, only half of the service rendered by them in the Defence Security Corps shall count for the purpose of pensionary benefits.
(b) Service pensionable under military rules which does not terminate before a pension has been earned in respect of it shall not be allowed to court for pension under civil rules without the sanction of the competent authority.
Note 1. –An officer, ex-soldier or ex-airman will not be brought under the operation of this rule, as a matter of course. Each case will be decided on its merits, e.g., there may be case in which it may be open to a claimant for pension to add military service during the Great war to former non-pensicnable service in the Army in order to claim the benefit of a military pension. In such cases it may be to the paragraph 574 of the Pay and Allowance Regulation of Army in India, Part II, on the position of soldiers of the India Army who re-entered during the Great War, deserves consideration in this connection.
Note 2. –To be eligible for the concession in the rule, the individual concerned should take his discharge form the Army, Navy or Air Force within 12 months of the date of his confirmation in the post pensionable under civil rules. This limit will be relaxed by compeltent authority only in special cases.
Note 3. –Employees in the Military Police have the option of counting service under any other rules in these Regulation which give them a similar or more liberal concession.
Note 4. –Omiteed .
Note 5. –When an order is passed under this rule allowing previous military service to court as part of the service qualifying for civil pension, it should be taken as carrying with condonation of breaks if any, in the Military service, or the break, if any between the military service and the civil service.
Note 6. –Omitted.
Note 7. –It is permissible under this rule to allow military service interspersed between two period of civil service to count pension: Provided that the conditions laid down in this rule are otherwise fulfilled. The share of pension proportionate to military service in such cases will be born by the Defence Department.
Before orders are passed, in any case, the military service of the individual concerned and the amount of gratuity paid to him should be verified by reference to Defence Accounts Officer concerned.
Note 8. –The sanction regarding the counting of military service should be accorded by the to mention the amount of gratuity or bonus recoverable, the number of monthly instalments in which the bonus or grantuity is to be recovered, and the date form which the recovery is to commence. If, in any cases, the gratuity is not to be recovered, the fact will be specially stated in the sanction. The gratuity once refunded in order to secure the benfit of counting former military service for civil pension cannot be paid back in any circumstances.
Note 9. –The question of the amount of military or War (Great War) service which a Government employee is entitled to count for civil pension should be considered as soon as he joins a pensionable post, In the case of non-gazetted Government employee the amount should be shown in a certificate to be recorded in the service book or the service roll, as the case may be, the Head of Department who should satisfy himself that the conditions of this rule and rule 4.6 or other relevant rules or instruction for counting military service for civil pension are fulfilled. The military service should in all case be verified after reference to the Defence Account Officer concerned. References to the relevant rule should be quoted in the certificate and attested copies of the records relied upon in support be attached.
Note 10. –See also notes under rule 4.6—A.
Note 11. –The expression ‘gratuity or bonus’ occurring in clause (a) refers to service gratuity or bonus only, and not war gratuity or bonus received as a reward for War Service.
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