Rajasthan Government Servants' General Provident Fund Rules, 1997
1. Title and Commencement.
2. Definitions.
3. Compulsory Subscription to Provident Fund Scheme.
4. Account holder to have the option of continuing with account after retirement.
5. Nominations.
6. Fund Account and its Audit.
7. Administrative Report of the Fund.
8. First Deposit by Account holder.
9. List of all new subscribers to be filed with first Deposits.
10. Account Number and the Pass Book.
11. Deposits to be made, in the Account.
12. Deposits to Cease.
13. Recovery of Deposits.
14. Interest.
15. Temporary withdrawals.
16. Permanent withdrawal.
17. Permanent withdrawal for purposes other than housing.
18. Permanent withdrawal for housing.
19. Procedure for permanent withdrawal.
20. Closure of account on cessation of service.
21. Procedure for closure of account when subscriber retires.
22. Procedure on death of a subscriber.
23. Transfer of balance from the Fund.
24. Account not to be attached by any Court.
25. Management expenses.
26. Delegation of powers.
27. Interpretation.
28. Power to relax.
29. Power to delegate.
30. Repeal and Saving Clause.
Rajasthan Government Servants' General Provident Fund Rules, 1997
Published vide Notification No. F.2(1)FD/Rules/96, dated
31-5-1997, published in Rajasthan Gazette (Extraordinary), dated
9-6-1997
RJ894
G.S.R. 38. - In exercise of the powers conferred by
proviso to Article 309 of the constitution and Rule 21 of Rajasthan
Service Rules, 1951 the State Government hereby makes the following
rules regarding subscription towards General Provident Funds of persons
appointed to service and posts in connection with the affairs of
Rajasthan.
- Title and Commencement.- (1) These rules shall be called the Rajasthan Government Servants' General Provident Fund Rules, 1997.
(2) They shall come into force on the 1st Day of June, 1997.
- Definitions.- In these rules unless the context otherwise requires:
(i) "Account" means the account of the account holder with the
department in which all his deposits and interest are credited and
withdrawals debited.
(ii) "Account Holder" means the subscriber who is required to subscribe to provident fund account under these rules
(iii) "Department" means department of State Insurance and Provident Fund, Government of Rajasthan.
(iv) "Director" means the Director of State Insurance and Provident
Fund Department and includes "Additional", "Deputy" and "Assistant"
Director appointed in the Department.
(v) "Family" means:
(a) in the case of male subscriber, the wife or wives, parents,
children, minor brothers, unmarried sisters, deceased son's widow and
children and where no parents of the subscriber is alive, a paternal
grandparent:
Provided that if a subscriber proves that his wife has been
judicially separated from him or has ceased under the customary law of
the community, to which she belongs to be entitled to maintenance she
shall henceforth be deemed to be no longer a member of the subscriber's
family in matters to which these rules relate unless the subscriber
subsequently intimates in writing to the Director that she shall
continue to be so regarded.
(b) in the case of female subscriber, the husband, parents, children,
minor brothers, unmarried sisters, deceased son's widow and children
and where no parents of the subscriber is alive, a paternal grandparent:
Provided that if a subscriber by notice in writing to the Director
expresses her desire to exclude her husband from her family, the husband
shall henceforth be deemed to be no longer a member of the subscriber's
family in matters to which these rules relate, unless the subscriber
subsequently cancels such notice in writing.
(vi) "Fund" means the General Provident Fund to which all receipts
and disbursements of the department in connection with GPF Scheme are
carried.
(vii) "Government' means Government of Rajasthan.
(viii) "Head of the Office" means head of the office provided or
declared under the General Financial & Accounts Rules, 1993.
(ix) "Pay" means Pay as defined in the Rajasthan Service Rules, 1951.
(x) "Pass Book" means the pass book issued to the Account holder by
the Department/Head of Office and verified in accordance with the
provisions of these rules.
(xi) "Provident Fund Scheme" means the General Provident Fund Scheme as described in these rules.
(xii) "State" means the State of Rajasthan.
(xiii) "Subscriber" means an employee of the State Government
appointed/regularised under relevant recruitment Rules, or an employee
of the Zila Parishad or Panchayat Samiti or specified organisation
appointed under rules applicable to him.
- Compulsory Subscription to Provident Fund Scheme.-
(1) Every person appointed to a substantive post or temporary post
likely to be made substantive, whether permanently or temporarily under
the Government or to a post in Zila Parishad, Panchayat Samiti or such
organisation specified by the Government by an order issued to that
effect, shall subscribe to the Provident Fund Scheme of the Department.
(2) The Scheme shall cease to be applicable to the Account holder
upon ceasing of his employment with State Government. Zila Parishad,
Panchayat Samiti or specified organisation as the case may be.
Note. - Subscriber who has been reappointed after retirement for more than one year at a time shall also subscribe.
- Account holder to have the option of continuing with account after retirement.-
(1) An account holder shall have the option of continuing his Provident
Fund Account with the department for a maximum period of one year from
the date the Scheme ceases to be applicable to him.
(2) No withdrawals shall be permitted from the Account during the
extended period. The entire balance along with interest shall be paid to
such account holder immediately upon expiry of extended period.
- Nominations.- (1) A subscriber shall at the time
of joining the Fund send to the Director through the Head of Office a
nomination conferring on one or more persons the right to receive the
amount that may stand to his credit in the Fund in the event of his
death, before that amount has become payable or having become payable
has not been paid:
Provided that where a subscriber is a minor, he shall be required to
make the nomination only on his attaining the age of majority:
Provided further that a subscriber who has a family at the time of
making the nomination shall make such nomination only in favour of a
member or members of his family.
Provided further that the nomination made by the subscriber in
respect of any other provident fund to which he was subscribing before
joining the Fund shall, if the amount to his credit in such other Fund
has been transferred to his credit in the Fund, be deemed to be a
nomination duly made under this rule until he makes a nomination in
accordance with this rule.
(2) If a subscriber nominates more than one person under sub-rule
(1), he shall specify in the nomination the amount or share payable to
each of the nominees in such manner as to cover the whole of the amount
that may stand to his credit in the Fund at any time.
(3) Every nomination shall be made in the form prescribed by the Director.
(4) A subscriber may at any time cancel a nomination by sending a notice in writing to the Director.
The subscriber shall, along with such notice or separately send a
fresh nomination made in accordance with the provisions of this rule.
(5) A subscriber may provide in a nomination -
(a) In respect of any specified nominee, that in the event of his
predeceasing the subscriber, the right conferred upon that nominee shall
pass to such other person or persons as may be specified in the
nomination, provided that such other person or persons as may be
specified in the nomination, provided that such other person or persons
shall, if the subscriber has other members of his family, be such other
member or members. Where the subscriber confers such a right on more
than one person under this clause, he shall specify the amount or share
payable to each of such persons in such a manner as to cover the whole
of the amount payable to each of such persons, in such a manner as to
cover the whole of the amount payable to the nominee.
(b) That the nomination shall become invalid in the event of the happening of a contingency specified therein:
Provided that if at the time of making the nomination the subscriber
has only one member of the family, he shall provide in the nomination
that the right conferred upon the alternate nominee under clause (a)
shall become invalid in the event of his subsequently acquiring other
member or members in his family.
(6) Immediately on the death of a nominee in respect of whom no
special provision has been made in the nomination under clause (a) of
sub-rule (5) or on the occurrence of any event by reason of which the
nomination becomes invalid in pursuance of clause (b) of sub-rule (5) or
the proviso thereto, the subscriber shall send to the Director a notice
in writing cancelling the nomination, together with a fresh nomination
made in accordance with the provisions of this rule.
(7) Every nomination made, and every notice of cancellation given by a
subscriber shall, to the extent that it is valid, take effect on the
date on which it is received by the director.
- Fund Account and its Audit.- (1) All the deposits
received from the subscribers shall be credited into a Fund called
General Provident Fund and all withdrawals made from it shall be debited
to it.
(2) The Government shall credit interest at the rate of 12% per annum
or as specified from time to time every year on the balance standing to
the credit of the fund account in the beginning of the financial year
for one year and by months product basis on net receipts during the
year.
(3) The accounts of the Fund shall be closed by 30th September each
year and shall be audited by the Accountant General Rajasthan.
- Administrative Report of the Fund.- A report as to
the administration and affairs of the provident fund scheme during the
previous financial year shall be submitted by the Director to the
Government before 31st December each year.
- First Deposit by Account holder.- All persons to
whom these rules apply shall make their first deposit from the pay of
the month in which they join the service of the Government/Zila
Parishad/Panchayat Samiti or other specified organisation as the case
may be.
- List of all new subscribers to be filed with first Deposits.- Every head of office shall file a list of all new subscribers in the form prescribed by the Director with each salary bill.
- Account Number and the Pass Book.- (1) Every
account holder shall be allotted his Account Number within 60 days of
his first deposit by the Deputy/Assistant Director.
(2) Every Account holder shall be supplied with a Pass Book in the
format prescribed by the Director along with intimation of his account
number with the entry of first deposit duly verified by Deputy/Assistant
Director of the Department.
(3) All deposits made by the account holder by way of deductions
through salary bill or deposited in cash in treasury shall be verified
in the pass book every three months by the head of office/drawing
disbursing officer.
(4) The pass book shall be updated for interest entry and balance
every year by the department upon presentation thereof by the account
holder.
- Deposits to be made, in the Account.- (1) Every
Account holder shall be required to compulsorily deposit the following
amounts out of his pay bill drawn through treasury.
(i) Monthly deposit depending upon the pay of the subscriber at the rates prescribes below:-
| Pay Slabs |
Rate of deduction |
| Rs. 750 to 1200 |
120/- |
| Rs. 1201 to 1600 |
180/- |
| Rs. 1601 to 2000 |
200/- |
| Rs. 2001 to 2500 |
320/- |
| Rs. 2501 to 4000 |
500/- |
| Above Rs. 4000 |
840/- |
(ii) Any other amount ordered to be deposited by the State Government.
(iii) The prescribed deposit out of surrender leave encashment as per Rule 91A of the Rajasthan Service Rules.
(iv) No subscription shall be deducted during the period of suspension.
Note. - (a) Wherever, the subscriber's salary is not drawn
by a pay bill drawn through treasury, he shall deposit the same through
challan or by way of a demand draft in the name of Department.
(b) Any amount not exceeding the total annual emoluments during the
year after reducing the amount mentioned in (i), (ii) & (iii) above
can be deposited voluntarily by the Account holder.
- Deposits to Cease.- The deposits by the subscriber
shall cease upon his death, quitting the service, dismissal/removal
from the service, proceeding on leave preparatory to retirement or three
months before retirement.
- Recovery of Deposits.- The head of office shall be
responsible for ensuring that the deposits specified in Rule 11 are
deducted for all subscribers in his office from the pay bill or
otherwise, every month. The department shall be entitled to stop payment
of any salary bill if the requisite deposit in respect of subscribers
has not been made.
- Interest.- (1) Interest when credited-
(a) Interest shall be credited into the account of account holder in
the month of April of the following year for deposits at the beginning
and during the financial year. Withdrawal, temporary or permanent shall
be adjusted in the month of drawal while calculating interest.
(b) In the case of closure of the account upon ceasing of deposit in
accordance with the provisions of rule 12 or upon the scheme becoming
non-applicable to the account holder as per the provisions of rule 3(2)
the interest shall be paid upto preceding the month in which account is
settled by the department.
(2) Rate of interest. - The rate of interest shall be 12% per annum or as decided by the State Government from time to time.
(3) Method of crediting interest.-Interest shall be calculated by
months product basis taking the deposits and withdrawals made in the
month of receipt or withdrawal as the case may be irrespective of the
date. However, interest on amount ordered to be impounded by State
Government under rule 11 (i) (ii) shall be given from the date of
impounding order irrespective of the date on which it was received in
the department.
- Temporary withdrawals.- (1) Temporary withdrawal from the fund:
An account holder shall be entitled to withdraw temporarily an amount
equal to 50% of the balance in his account or three months basic pay
whichever is less for one or more of the following reasons:
(a) To pay expenses in connection with illness, confinement or a
disability, including where necessary, the travelling expenses of the
subscriber and members of his family or any person actually dependent on
him;
(b) To meet cost of higher education, including where necessary, the
travelling expenses of the subscriber and member of his family or any
person actually dependent on him in the following cases, namely:-
(i) For education outside India for academic, technical, professional
or vocational course beyond the Secondary School stage: and
(ii) For any medical, engineering or other technical or specialised
course in India beyond the Secondary School stage, provided that the
course of study is for not less than three years;
(c) To pay obligatory expenses on a scale appropriate to the
subscriber's status which by customary usage the subscriber has to incur
in connection with betrothal or marriages, funerals or other
ceremonies:
(d) To meet the cost of legal proceedings instituted by or against
the subscriber, any member of his family or any person actually
dependent upon him, the advance in this case being available in addition
to any advance admissible for the same purpose from any other
Government source:
(e) To meet the cost of the subscriber's defence where he engages a
legal practitioner to defend himself in an enquiry in respect of any
alleged official misconduct on his part:
(f) To meet the cost of repair and renewal of house owned by him or his/her spouse.
(2) Procedure for sanctioning temporary withdrawal:
(a) The account holder shall apply to his head of office for
temporary withdrawal in the form prescribed by the Director. He shall
enclose the pass book duly completed by the Drawing and Disbursing
Officer and verified by Department along with application.
(b) The Head of Office shall issue sanction in four copies in the
sanction cum bill form prescribed by the Director and send the same to
the concerned Treasury along with the pass book for passing the bill.
(c) The authorised clerk of the department in the treasury shall
examine the bill and the pass book, he shall pass the bill and make the
entry of withdrawal in the pass book. He shall retain one copy of
sanction cum bill for use in the department.
Note: - In case of temporary withdrawal by Head of office
himself the sanction in (b) above can be issued by his next higher
authority or the Deputy/Assistant Director of concerned district.
No advance shall be granted to any subscriber before repayment of last instalment of previous advance.
(3) Refund of temporary withdrawal:
The temporary withdrawal shall be refunded in 24 equal instalments
beginning with the month following the month of such withdrawal or such
less instalments as requested by the subscriber.
- Permanent withdrawal.- Permanent withdrawal shall be allowed from the account only in the following cases:
(a) After fifteen years of service (including broken periods of
service, if any) or within ten years before the date of his retirement
whichever is earlier to the extent and for specified purposes as
mentioned in Rule 17.
(b) Any time during the service of a subscriber to the extent mentioned in Rule 18 for housing purposes.
(c) Within twelve months before the date of subscriber's retirement
on superannuation without linking to any purpose upto 90% of the amount
standing to the credit in the Fund:
Provided that a withdrawal under this rule shall not be sanctioned if
an advance under Rule 15 is being sanctioned for the same purpose and
at the same time.
- Permanent withdrawal for purposes other than housing.- (1) Permanent withdrawal upto 50% of the amount standing to the credit of the subscriber for the following purposes:
(a) Meeting the cost of higher education, including where necessary,
the travelling expenses of the subscriber or any child of the subscriber
in the following cases, namely:-
(i) For education outside India for academic, technical, professional
or vocational course beyond the Secondary School stage: and
(ii) For any medical, engineering or other technical or specialized
course in India beyond the Secondary School stage, provided that the
course of study is for not less than three years:
(b) Meeting the expenses in connection with the illness including
where necessary, the travelling expenses of the subscriber and members
of his family and parents dependent on him/her.
(c) Meeting the cost of purchases of Jeep/Motor Car/Motor Cycle,
Scooter etc. subject to the condition that withdrawal for such purposes
shall not be sanctioned for more than 75% of the cost of vehicle
purchased.
(d) Meeting the cost of purchases of consumer durable items like
Refrigerator, Television, Air Conditioner, Washing Machine etc. subject
to the condition that withdrawal for such purposes shall not be
sanctioned for more than 75% of the cost of such equipment purchased.
(2) Permanent withdrawal upto 75% of the amount standing to the
credit of subscriber may be sanctioned for meeting the expenditure in
connection with the betrothal/marriage of the subscriber or his/her sons
or daughters.
- Permanent withdrawal for housing.- Permanent withdrawal upto 75% of the amount standing to the credit of subscriber may be sanctioned for following purposes:-
(a) Building or acquiring a suitable house or ready-built flat for
his residence including the cost of the site or any payment towards
allotment of a plot or flat by the Jaipur Development Authority, U.I.T.,
State Housing Board or Municipal Corporation/Municipality;
(b) Repaying an outstanding amount on account of loan expressly taken
for building or acquiring a suitable house or ready-built flat for his
residence:
(c) Purchasing a house-site for building a house thereon for his
residence or repaying any outstanding amount on account of loam
expressly taken for this purpose;
(d) Reconstructing or making additions or alterations to a house or flat already owned or acquired by a subscriber:
(e) Renovating, additions or alterations or to upkeep of the
ancestral house or a house built with the assistance or loan from
Government;
(f) Constructing a house on a site purchased under clause (c).
Notes: - (1) If a subscriber has an ancestral house, or
built a house at a place other than the place of his. duty with the
assistance of loan taken from the Government he shall be eligible for
the grant of a final withdrawal under sub-clause (a), (c) and (0 of Rule
18 for purchase of a house-site or for construction of another house or
for acquiring a ready-built flat at the place of his duty.
(2) Withdrawal under sub-clauses (a), (d), (e) or (f) of Rule 18
shall be sanctioned only after a subscriber has submitted a plan and
estimated cost of the house to be constructed or of the additions or
alterations to be made, duly approved by the local municipal body of the
area where the site or house is situated and only in cases where the
plan is actually got to be approved.
(3) The amount of withdrawal sanctioned under sub-clause (b) of Rule
18 shall not exceed ¾th of the balance on the 'date of application
together with the amount of previous withdrawal under sub-clause (a),
reduced by the amount of previous withdrawal. The formula to be followed
is: ¾th of the balance as on date plus amount of previous withdrawal(s)
for the house in question) minus the amount of the previous
withdrawal(s).
(4) Withdrawal under sub-clause (a) or (b) of Rule 18 shall also be
allowed where the house-site or house is in the name of wife or husband
provided she or he is the first nominee to receive Provident Fund money
in the nomination made by the subscriber.
(5) Only one withdrawal shall be allowed for the.same purpose under
this rule but a further addition or alteration to a house or flat
covered by a fresh plan duly approved by the local municipal body of the
area where the house or flat is situated shall not be treated as the
same purpose. Second or subsequent withdrawal under sub-clause (a) or
(f) of Rule 18 for completion of the same house shall be allowed upto
the limit laid down under Note 3.
- Procedure for permanent withdrawal.- (i) The
account holder shall apply for permanent withdrawal upto the extent of
his entitlement mentioned in Rule 16 or 17 or 18 as the case may be, by
making application along with his pass book to the department in the
form prescribed by the Director through his head of office.
(ii) The Deputy/Assistant Director of the Department in the district
of the posting of the account holder shall be authority competent to
sanction permanent withdrawal.
(iii) The department shall issue the sanction of permanent withdrawal
in the sanction cum bill form prescribed by the Director. A copy of the
sanction shall also be endorsed to the applicant.
(iv) On the authority of the sanction given by the department, head
of office concerned shall draw the amount by presenting the bill in
duplicate to the treasury alongwith the pass book of the account holder.
The authorised clerk of the department shall make the entry of the
withdrawal in the pass book while passing the bill. The head of office
concerned shall make the payment to the account holder along with pass
book duly verified by him.
- Closure of account on cessation of service.- (a)
The account of the subscriber shall be closed in the month next to the
month in which deposits shall cease as provided in rule 12.
(b) The Director shall repay the balance in the account along with
interest upto the month preceding the issue of payment authority after
deducting withdrawal made during the year when an account is closed.
(c) The payment shall be made to the account holder except in case of
death when it shall be made to the nominee and in absence of nominee to
the legal heir(s).
- Procedure for closure of account when subscriber retires.-
(i) The Director shall cause to issue a notice three months before the
month in which deposit is to cease to ask subscriber to file claim along
with claim form and pass book in the month of stoppage of deposit
through his/her Drawing and Disbursing Officer or directly to the
department.
(ii) The Director shall close the account as provided in Rule 20
after receipt of claim form in the prescribed format. If the claim form
is not received before the month in which the deposit is to cease, the
Director can close the Account based on record available with him.
(iii) In the absence of ledger, payment will be made on the basis of
pass book. Pass book will also be taken as conclusive proof for
completing gaps in ledger.
(iv) An indemnity bond shall be furnished by the subscriber/nominee
stamped and executed in the form prescribed by the Director alongwith
claim form with an undertaking to refund and/or to authorise the
Director to recover the amount of over payment from the fund, if any,
from pension, gratuity and any other payment due to the subscriber from
the Government.
- Procedure on death of a subscriber.- On the death
of a subscriber before the amount standing to his credit has become
payable or where the amount has become payable, before payment has been
made:
(a) If a nomination made by the subscriber in accordance with the
provisions of rule 5 in favour of a member or members of his family
subsists, the amount standing to his credit in the Fund or the part
thereof to which the nomination relates shall become payable to his
nominee or nominees in the proportion specified in the nomination.
(b) If no such nomination in favour of a member or members of the
family of the subscriber subsists, or if such nomination relates only to
a part of the amount standing to his credit in the Fund, the whole
amount or the part thereof to which the nomination does not relate, as
the case may be, shall, notwithstanding any nomination purporting to be
in favour of any person or persons other than a member or members of his
family, become payable to the members of his family in equal shares.
Provided that no share shall be payable to-
(1) sons who have attained majority;
(2) sons of a deceased son who have attained majority:
(3) married daughters whose husbands are alive:
(4) married daughters of a deceased son whose husbands are alive;
If there is any member of the family other than those specified in clauses (1), (2), (3) and (4):
Provided further that the widow or widows and the child or children
of a deceased son shall receive between them in equal parts only the
share which that sons would have received if he had survived the
subscriber and had been exempted from the provisions of clause (1) of
the first proviso.
(ii) When the subscriber leaves no family, if a nomination made by
him in accordance with the provisions of rule 5 in favour of any person
or persons subsists, the amount standing to his credit in the Fund or
the part thereof to which the nomination relates, shall become payable
to his nominee or nominees in the proportion specified in the
nomination.
- Transfer of balance from the Fund.- (i) If a
person who is an account holder with a Provident Fund Scheme of any
other Government is appointed on a civil post under the Government, the
balance in his account with the other Provident Fund shall be deposited
in his account with the Department.
(ii) In the case of a transfer vice-versa, the amount deposited in
his account shall be transferred to the Fund of the other Government.
- Account not to be attached by any Court.- Money
payable under General Provident Fund in pursuance of these rules are
exempt from attachment and/or sale in execution of a decree and all such
money shall remain exempt from attachment notwithstanding the fact that
owing to the death of a Government servant, it is payable to some other
person.
- Management expenses.- The expenditure required to
manage the Provident Fund Scheme shall be provided by the Government to
the department by way of allotment in the budget in addition to the
interest allowed on the Provident Fund deposits with Government.
- Delegation of powers.- In the cases of final payment:-
(i) Deputy/Assistant Directors of the department will be authorised
to sanction the interest on the payable amount upto a period of two
years.
(ii) Director/Additional Director of the Department will be
authorised to sanction the interest on payable amount upto the actual
date of issuing the authority.
(iii) Deputy/Assistant Directors of the Department shall be
authorised to return the contribution received from a person not
eligible under these rules to be a subscriber with interest specified in
rule 14(2) for the period for which amount remained deposited with the
Department.
- Interpretation.- Where any doubt arises as to the
interpretation of these rules, it shall be referred to the Government in
the Finance Department for decision.
- Power to relax.- Where the Government is satisfied
that the operation of any of these rules, causes undue hardship in any
particular case, it may, by order, for reasons to be recorded in
writing, dispense with or relax the requirements of that rule to such
extent and subject to such exceptions and conditions as it may consider
necessary for dealing with the case in a just and equitable manner:
Provided that no such order shall be made except with the concurrence of the Finance Department.
- Power to delegate.- Government may delegate to any
of its officers subject to any conditions which it may think fit to
impose, any power conferred upon or taken under these rules except the
powers under rule 28 and 29.
- Repeal and Saving Clause.- (1) The Rajasthan
Government Servants' General Provident Fund Rules, 1954 as amended from
time to time shall stand repealed on the date these rules come into
force.
(2) Anything done under the rules hereby repealed shall,
notwithstanding such repeal, shall continue in force as if it was done
under these rules.
