The Balochistan Finance Manual 2008 Vol-I PDF

THE
BALOCHISTAN FINANCE
MANUAL 2008
Volume – I
A COMPILATION OF RULES, POLICIES,

INSTRUCTIONS AND ADVICES
RELATING TO FINANCIAL MATTERS
TABLE OF CONTENTS
Chapter - I Section-1 Abolition of Posts / Offices

Section-2 Academic qualification for the Posts / Equivalence of
Qualifications
Section-3 Accounts & Audit
Section-4 Additional Charge / Current Charge and Additional Pay
Section-5 Ad-hoc Appointment
Section-6 Ad-hoc Relief/Ad-hoc Increase in Pay
Section-7 Advances / Loans
Section-8 Allowances
Section-9 Attachment
Chapter - II Section-1 Ban (Imposition, Lifting, Exemption and Relaxation)

Section-2 Bank and Account
Section-3 Budget
Chapter – III Section-1 Charcoal

Section-2 Condonation of Break / Gap in Service
Section-3 Contingent Staff / Work charged Establishment & their
Regularization
Section-4 Contract Appointment
Section-5 Cross-over to next scale
Chapter – IV Section-1 Defence saving certificate (against increments)

Section-2 Deferment of Pay
Section-3 Delegation of Financial powers & Delegation of powers
under the Financial Rules
Section-4 Deposit of Public Funds
Section-5 Deputation
Section-6 Devolution of powers and the District Government
Section-7 Disposal of unserviceable Machinery
Section-8 Drawing and Disbursing Officer (DDO)
Chapter – V Section-1 Economy Measures

Section-2 Employee Old Age Benefit (EOAB)
Chapter – VI Section-1 Finance Act

Section-2 Financial Assistance
Section-3 Financial Discipline / Financial Management
Section-4 Foreign Service
Section-5 Functions of Finance Department and consultation with
Finance Department
Section-6 Fundamental Rules
Chapter – VII Section-1 General Financial Rules (GFR)
Section-2 General Provident Fund (GPF)
Section-3 Government Vehicles
Section-4 Grade (s) of Post (s)
Chapter – VIII Section-1 Higher Pay Scale

Section-2 Hiring of Private Building
Section-3 Honorarium
Section-4 House Rent / House Subsidy
Chapter – IX Section-1 Income Tax

Section-2 Increment
Section-3 Indexation of Pay
Section-4 Insurance (Group)
Section-5 Investment of Funds
Chapter – X Joining Time / Joining Pay
Chapter – XI Section-1 Leave, Leave Encashment, Leave Prior to Retirement

(LPR) and Leave Rules
Section-2 Livery/uniform
Chapter – XII Section-1 Medical Treatment and Reimbursement

Section-2 Ministerial Staff in Balochistan and Admissibility of
Secretariat Scales of pay
Section-3 Miscellaneous Advices
Section-4 Move-over
Chapter – XIII Section-1 Nomenclature of Post

Section-2 Nomination for Higher Studies / Training
Section-3 Non-Gazetted Teaching Staff (NPS) Rules, 1975
1
CHAPTER-1
SECTION-1
ABOLITION OF POSTS / OFFICES

(1 - 2)
3
Subject :- ABOLITION OF OFFICES OF THE COMMISSIONERS AND OTHER

DIVISIONAL TIERS.
In accordance with the decision of the Council of Ministers the Divisional tier
will cease working with effect from 15th August, 1972. In view of this decision, the staff
working in various offices of the divisional tier will continue to receive their pays from their
respective offices till their absorption elsewhere.
2. No transfer/posting of the staff be made and no one should hand over his post
without the prior approval of the Chairman, Abolition Committee (Secretary to Government
of Balochistan, Finance Department.
No. FD (R)/X-25/72 Dated 21st August, 1972.
Subject :- ASSETS OF THE ABOLISHED OFFICES – DISPOSAL OF .
It has come to the notice of the Finance Department and the Chairman
Abolition Committee that Heads of Departments / Heads of Attached Departments are issuing
orders in respect of assets of abolished offices. In this respect, the Cabinet of Ministers has
issued clear orders that no assets of the abolished offices shall be transferred and that a list of
all assets is to be made in detail. The Committee shall then propose the transfer of assets
according to the needs of various Department, Sub-Departments and Autonomous Bodies etc.
therefore it is requested that no assets should on any account be transferred from one place to
another without the specific orders of the Chairman of the Committee. At this stage it may
also be made clear that no assets may be replaced by similar assets by any office i.e., no
Jeeps, Cars, typewriters be exchanged between one office and the other.
No.FD(R)-X-25/72 Dated Quetta, the 1 st September, 1972.
Subject :- ABOLITION OF DIVISIONAL TIER OFFICES IN

BALOCHISTAN.
The posts of incumbents (Gazetted and Non-Gazetted) of the abolished offices

of the Divisional Tier who have since been transferred and posted in other
Departments/Offices are hereby abolished with immediate effect.
No.FD(R)-X-20/72 Dated Quetta, the 20th September, 1972.

4
Subject :- ABOLITION OF DIVISIONAL TIER OFFICES IN BALOCHISTAN.
The offices of the Divisional Tier in Balochistan have since been abolished.
The powers being exercised by the Divisional Heads under the various Service, Rules
Financial Rules and other departmental rules are to be delegated either to the Heads of
Departments or to the Subordinate Offices. For this purposes amendments will have to be
made in these Rules by the respective departments after getting them vetted from the
Law/S&GAD and Finance Departments, as the case may be. It is therefore, requested to
kindly do the needful immediately under intimation to this Department before the 25th of
September,1972 so that a compliance report may be submitted to the Governor.
Memorandum No. FD (R) X-25/72 Dated Quetta, 21st September, 1972.
Subject :- GRANT OF ADDITIONAL PAY.
This Department’s letter No.FD (R)-15/87/4490-4590 dated 30 th June, 1996 on

the subject noted above. It is clarified that all the posts in various departments which are
lying vacant for the last six months shall be treated as abolished.
2. In case the abolished posts are needed to be revived a complete list thereof i.e
those posts which are lying vacant for the last six months may be provided.
No. FD(R-I)III-15/99/601-51, Dated 29th May, 1999.

5
SECTION-2
ACADEMIC QUALIFICATION FOR THE

POSTS/ EQUIVALENCE OF QUALIFICATIONS
(5 - 6)
6
Subject :- PAY SCALES OF KHATEEB/ PESH IMAM AND MUA’ZIN.
Under the Balochistan (Basic Pay Scales) Civil Services Rules, 1983, the
Khateeb/ Pesh Imam and Mua’zin have been allowed the pay scales in B-9, B-6 & B-4
respectively.
2. The academic qualifications prescribed for these categories of employees are

as under :-
Khateeb (B-9)
Dars-e-Nizami Sanad with average proficiency in Quran and Hadith.
Imam (B-6)
With no Dars-e-Nizami Sanad otherwise upto the mark.
Mua’zin (B-4)
Who is not Hafiz-e-Quran.
3. The Federal Government in the Ministry of Religious Affairs has categorized

and allowed pay scales to these employees as follows :
1) IMAM/ KHATEEB CATEGORY (A) (B-12)
Who possess (Sanads of Darse Nizami and have good command of Arabic Language
and have more than average proficiency in Quran and Hadith.
2) IMAM/ KHATEEB CATEGORY (B) (B-9)
Who possess Darse Nizami Sanad and are having average proficiency in Quran and
Hadith.
7
3) IMAM/ KHATEEB CATEGORY (C) (B-7)
Who possess Darse Nizami Sanad and yet their command over the Arabic Language
is not upto the mark and they find it difficult to translate Quran and interpret Hadith
correctly but can improve with training.
4) IMAM/ KHATEEB CATEGORY (C) (B-6)
Who do not possess Darse Nizami Sanad and otherwise not upto the mark
5) MUA’ZIN (B-5)
Who are Hafiz-e-Quran
6) MUA’ZIN (B-4)
Who are Hafiz-e-Quran
3. Of late the Federal Government in the Finance Division had made a reference asking
views of the Provinces on allowing the Khateebs and Muazaneens of Federal Capital Pay
Scales in B-16 and B-9 respectively. We have agreed with the proposal of Federal
Government.
Endorsement No.191/PS/FS Dated Quetta the 24th March 1990
Subject :- QUALIFICATION FOR THE SCHOOL TEACHERS.
The following academic as well as professional qualifications have been

prescribed for posts of Primary School Teachers, Middle School Teaches and Secondary
8
School Teachers in the Pay Revision Rules :-
DESIGNATION. QUALIFICATION.
i. Primary School Teachers (JVTs etc:) Matric plus PTC
ii Middle School Teachers (JETs etc:) Intermediate plus C.T.
iii Secondary School Teachers Graduate plus B.Ed.
2. It is clarified that those JVT who do not possess PTC but got C.T
qualification, are equally entitled for the running Pay Scale, annual increments as well as
increments for higher qualification on the basis of C.T qualification. Similarly, that J.E.Ts
who do not possess C.T but got the B.Ed qualification is also entitled for the running Pay
Scale as well as higher qualification increments on the basis of B.Ed.
No. FD (R) VII-13/95/28-34 Dated Quetta the 1 st January, 1995
Subject :- EQUIVALENCE OF QUALIFICATION.
Advice of this Department tendered earlier vide letter No. FD (R) VII-13/95-
28-35 dated 01-01-1995 is very clear and the qualification required for Primary School
Teachers (JVT’s) is Matric plus PTC. Therefore, PTC is must for Primary School Teachers
instead of Drawing Master Training.
No. FD (R-I) VII -13/2002/24 Dated Quetta the 15th August, 2002
Subject :- EQUIVALENCE OF DENI ASNAD WITH UNIVERSITY DEGREE.
This Government has not issued any orders for the equivalence of Deni Sanad
(Ashadat-ul-Allia). It is stated that in the meeting of Finance Secretaries held on 8th - 9th
January, 1992 at Peshawar it was decided that advance increments will only be allowed for
qualification specifically prescribed in the Policy/ circular letters, and equivalence formula
shall be avoided.
No.FD(R) III-42/1992/1846 Dated Quetta the 18th July, 1992.

9
Subject :- GRANT OF ADVANCE INCREMENT TO THE HEAD MASTER
The Government of Balochistan had enhanced the pay scales of various

categories of teachers on the basis of higher qualification during July 1991. These pay scales
were enhanced on the analogy of Panjab Government. It has not been intimated by the Panjab
Government that the minimum qualification prescribed for the Head-mater as direct
recruitment is M.A, B.Ed. Education Department is therefore advised to amend their Service
Rules accordingly (If not already done).
No. FD (R) VII – 13/92/2785 Dated Quetta the 29th August 1992.
11
SECTION-3
ACCOUNTS & AUDIT

( 11- 12 )
13
NOTIFICATION.
It has been decided that the accounts of the Projects of the former WPSIC and
the new projects designated as small industries are kept on a commercial pattern. The
accounts pertaining to the Headquarter of the Small Industries Wing may also be kept on the
commercial lines. The Finance Department will release funds on quarterly basis in favour of
Director, Industries, Balochistan who may then place the funds in the National Bank of
Pakistan acting as the agent of the State Bank of Pakistan. In places where the National Bank
does not have a branch, the amount may be placed in any other Scheduled Bank. The
accounts of the Small Industries Wing including its field projects will be prepared annually
and be displayed or reflected through the profit and loss statement and balance sheets. The
accounts will then be audited by the Commercial Wing of the Auditor General of Pakistan.
2. The allocations regarding pay of officers, pay of Establishment, allowance,

honoraria and contingencies etc. shall be reflected as usual under the Non-development Head
of Account 43-Industries for projects that are completed. The Industries Department will
have the powers to re-appropriate funds within this Major Head. As for new projects reflected
in the Annual Development Programme, the Budget allocations will be shown under the
Major Head 63-B-Development.
No.FD (R) III-35/72-Ind. Dated Quetta the 3rd December, 1974.
Subject :- AUDIT OF ACCOUNTS OF SMALL INDUSTRIES .
The accounts of the former West Pakistan Small Industrial Corporation

(WPSIC) were maintained on commercial lines and its funds were placed in Commercial
Banks after these were drawn from treasury on quarterly basis. The WPSIC was dissolved on
30th June, 1972 and the Quetta-Kalat Zone of the Corporation was merged with Industries
Department while in other provinces separate corporation were created. The accounts of the
former BPSIC were got audited by chartered accountants.
2. After the dissolution of the former WPSIC and merger of the Quetta Kalat
Zone into Industries Department, the pattern of the maintenance of accounts and release of
14
funds was not changed. However, as the small Industries Wing became a Government
Department after dissolution of WPSIC, hence under article 169 of the Constitution of
Islamic Republic of Pakistan read with Audit and Accounts Order it become the
responsibility of the Auditor General of Pakistan to carry out the audit of the account of the
Small Industries Wing. Accordingly a notification was issued by the Provincial Government
that since the accounts of the Small Industries Department are being maintained on
commercial lines, hence its audit was to be conducted by the Director Commercial Audit, a
representative of Auditor General of Pakistan.
3. The Small Industries Wing in Balochistan of the former WPSIC was taken
over and placed under the Secretary Industries under the Order of the Governor Balochistan
vide Notification No. SOI(IND)7-2/72 dated 25th August, 1972. Since no change in the
maintenance of accounts/release of funds etc; was made, hence in our view there appears to
be no need of submitting of the case to the Governor Balochistan or consultation with
Auditor General of Pakistan as under the Constitution, the Auditor General is required to
conduct audit of accounts of the Provincial Government and Bodies established under its
authority.
4. In the circumstances, Finance Department still feels that accounts of Small

Industries be maintained on commercial lines and its audit be conducted by the Director
Commercial Audit of Pakistan Audit Department.
NO FD(R)/III-35/Ind:/80/2255 Dated Quetta, the 31st August, 1980
NOTIFICATION
The Governor of Balochistan is pleased to substitute Article 55 of the Account

Code Volume –II, Treasury Accounts namely:-
“55 As it is absolutely necessary that the figures given in the different

receipts, accounts and returns exchanged with other departments should
agree exactly with those shown in the treasury accounts, the formal closing
of the accounts of the several sub treasuries for the month should be the last
working day of each month. The monthly accounts of the district treasury
should be closed by the 4th of the following month and rendered to the Audit
Office. Every endeavour shall be made to close the June accounts at the
earliest possible date and in any case not later than the 8th of July for
rendering to the Audit office. All correcting entries affecting inter
15
governmental adjustments should be intimated to the Accountant General so

as to reach him by the 15th of July at the latest.
NO FD(R)/IV-9/86-2264-2344 Dated Quetta, the 12th June, 1986
NOTIFICATION.
The Government of Balochistan is pleased to notify the following accounts for

the District and Tehsil Governments with State Bank of Pakistan / National Bank of Pakistan.
DISTRICT GOVERNMENT.
S.No. B.D-IV DISTRICT CODE.

1. -do- (QTA) QUETTA.
2. -do- (LI) LORALAI.
3. -do- (KZ) KHUZDAR.
4. -do- (SI) SIBI.
5. -do- (KECH) TURBAT.
6. -do- (NA) NASIRABAD.
7. -do- (PN) PISHIN.
8. -do- (KA) KILLA ABDULLAH.
9. -do- (KSF) KILLA SAIFULLAH.
10. -do- (ZB) ZHOB.
11. -do- (CI) CHAGAI .
12. -do- (ZT) ZIARAT.
13. -do- (KU) KOHLU.
14. -do- (MSG) MASTUNG.
15. -do- (KT) KALAT.
16. -do- (PG) PANJGUR.
17. -do- (KN) KHARAN.
18. -do- (KI) KACCHI.
19. -do- (LS) LASBELA.
20. -do- (GWR) GAWADUR .
21. -do- (DB) DERA BUGTI.
22. -do- (AN) AWARAN.
TEHSIL GOVERNMENT
S.NO. CODE NO. NAME OF TEHSIL.

1. BT-IV (1) (QTA-C) Quetta City.
2. BT-IV (2) (QTA-S) Quetta Saddar.
3. BT-IV (3) (PN) Pishin.
4. BT-IV (4) (KZT) Karezat.
5. BT-IV (5) (CN) Chaman.
6. BT-IV (6) (KA) Killa Abdullah
16
7. BT-IV (7) (GN) Gulistan.

8. BT-IV (8) (NKI) Nushki.
9. BT-IV (9) (DN) Dalbandin (Trabil Area).
10. BT-IV (10) (NDI) Nokundi.
11. BT-IV (11) (KT) Kalat.
12. BT-IV(12) (SB) Surab.
13. BT-IV(13) (KZ) Khuzdar.
14. BT-IV(14) (ZI) Zehri.
15. BT-IV(15) (WH) Wadh.
16. BT-IV(16) (LS) Lasbela.
17. BT-IV(17) (UL) Uthal.
18. BT-IV(18) (LA) Lakhra.
19. BT-IV (19) (HB) Hub.
20. BT-IV (20) (SNI) Sonmiani.
21. BT-IV (21) (DI) Dureji.
22. BT-IV (22) (KJ) Kanraj.
23. BT-IV (23) (KN) Kharan.
24. BT-IV (24) (BA) Beseema.
25. BT-IV (25) (ML) Mashkel.
26. BT-IV (26) (MSG) Mastung.
27. BT-IV (27) (DT) Dasht.
28. BT-IV (28) (AN) Awaran.
29. BT-IV (29) (MHI) Mashaki.
30. BT-IV (30) (JO) Jhall Jhaoo.
31. BT-IV (31) (SI) Sibi.
32. BT-IV (32) (HI) Harnai.
33. BT-IV (33) (LHI) Lehri.
34. BT-IV (34) (KU) Kohlu.
35. BT-IV (35) (KHN) Kahan.
36. BT-IV (36) (MD) Mawand.
37. BT-IV (37) (DB) Dera Bugti.
38. BT-IV (38) (SUI) Sui.
39. BT-IV (39) (PH) Phellawagh.
40. BT-IV (40) (ZT) Ziarat.
41. BT-IV (41) (TB) Turbat.
42. BT-IV (42) (TP) Tump.
43. BT-IV (43) (MD) Mand.
44. BT-IV (44) (GWR) Gawadur.
45. BT-IV (45) (JWI) Jiwani.
46. BT-IV (46) (PI) Pasni.
47. BT-IV (47) (OA) Ormara.
48. BT-IV (48) (GO) Gowargo.
17
49. BT-IV (49) (JM) Jheheen Paroom.

50. BT-IV (50) (DMJ) Dera Murad Jamali.
51. BT-IV (51) (TO) Tamboo.
52. BT-IV (52) (UMD) Usta Muhammad.
53. BT-IV (53) (JT) Jhat Pat
54. BT-IV (54) (JMI) Jhall Magsi.
55. BT-IV (55) (BG) Bhag.
56. BT-IV (56) (GA) Gandawa.
57. BT-IV (57) (DR) Dhadar.
58. BT-IV (58) (LI) Loralai.
59. BT-IV (59) (ML) Musakhail.
60. BT-IV (60) (DI) Duki.
61. BT-IV (61) (BN) Barkhan.
62. BT-IV (62) (ZB) Zhob.
63. BT-IV (63) (QDK) Qamar Din Karez.
64. BT-IV (64) (MH) Muslimbagh.
65. BT-IV (65) (KS) Killa Saifullah.
No.FD.SO(Res:)III-4/2001/ 826-901. Dated Quetta the 28th September 2001.
NOTIFICATION.
The Government of Balochistan is pleased to notify that the District

Government Account No. IV for the following newly created Districts may kindly be opened
with State Bank of Pakistan / National Bank of Pakistan.
S.NO. NAME OF DISTRICT. DISTRICT CODE.
1. Musakhail. (MK)
2. Barkhan. (BK)
3. Jaffarabad. (JA)
4. Bolan. (BL)
2. Consequently, the Kacchi District (SUB CODE NO. 1318) will be renamed as
Jhal Magsi. The name of Kacchi District may kindly be replaced accordingly.
No FD.AO(Res:)IV-I/2002-03/2025-2119 Dated Quetta the 27th Dec: 2002.

18
Subject:- MAINTENANCE OF CASH BALANCE OF PROVINCIAL

GOVERNMENT.
As per Government policy the State Bank of Pakistan maintains the following
four provincial Account for Provincial expenditure / receipts / disbursement separately:-
1. Non-Food Account No.I

2. Food Account No.II
3. Zakat Fund Account No.III
4. District Govt. Account No.IV
2. It has been observed that the above-mentioned accounts are not properly
maintained by State Bank of Pakistan Quetta as well as the Banks working as an agent of
SBP. A huge amount of receipts and expenditures pertaining to Food Account and Zakat
Account was / are being incorporated in Balochistan Government Account No.I . It is
therefore, requested that the SBP Quetta and Banks working as an agent may kindly be
directed to maintain the above four accounts separately and Bank Scroll thereof, may be
provided to the Treasuries along with instruments, to prepare the subsidiary accounts
accordingly.
No. FD.AO(Res:)III-4/2004-05/ 519-548. Dated Quetta the 1st August, 2005.

19
SECTION-4
ADDITIONAL CHARGE/CURRENT CHARGE

AND ADDITIONAL PAY
( 19 - 20 )
21
Subject:- GRANT OF ADDITIONAL PAY
In order to expedite the disposal of the cases of additional pay, it has been
decided that in future these cases may be referred to the Finance Department in the following
proforma.
PRESENT POST
1. Name_________________________________________________
2. Designation____________________________________________
3. Department____________________________________________
4. Pay___________________________________________________
5. Pay Scale______________________________________________
6. Special Pay____________________________________________
ADDITIONAL CHARGE
7. Post of which additional charge is held_______________________

8. Pay scale_____________________________________________
9. It is substantive? _______________________________________
10. Whether formal orders entrusting the additional charge to the officer have been
issued by the competent authority. ( If so, an attested copy of the order should be
supplied?)
11. Whether the officer has held full or current charge of the additional post?
12. Whether prior concurrence of the authority next above the appointing authority for
continuing the dual charge arrangements beyond the period of four months was
obtained as required under para 8 of the Finance Department’s Circular letter
NO.135-FE(P)-57 dated the 27th August ,1957.
13. In case of post facto reference why a post facto reference has been made to
Finance Department? ( According to Finance Department’s Circular letter
No.1847FE(P)-58. dated 20th February, 1958 post facto reference to Finance
Department is not admissible)
14. Why dual charge arrangements have been resorted to and why a whole time officer
has not been appointed against the additional post.
15. Exact period of additional charge
No.S.O(SR.IV)2-153/68-3044/68 Dated Lahore the 21 st November 1968 (Govt: of West Pakistan, Finance Department)
22
Subject:- POLICY TO BE FOLLOWED IN THE MATTER OF

GRANT OF ADDITIONAL PAY TO GOVERNMENT
SERVANTS FOR HOLDING TWO OR MORE POSTS AT A
TIME
Different policies were followed by the Government of integrating provinces

in respect of grant of special/additional pays for holding charges of more than one post. It has
now been decided by the Governor that the uniform policy outlined in the following
paragraphs may be followed in each case:-
2. The cases of Government servants holding charges of an additional post fall in

three categories:-
(i) Where a Government servants holds additional charge of a post equal

in status to his own;
(ii) Where a Government servant appointed to a superior post is put in

charge of a lower post;
(iii) Where a Government servant is appointed to a lower post is permitted

to officiate in a higher post in addition to his duties in the lower post.
3. In all such cases, additional pay should not exceed 20 percent of the
presumptive pay of the additional post. Provided that in cases falling in category (iii) above,
the government servant may be allowed an additional pay the difference between the pay
admissible to him in the higher post and his pay in the lower post if that be more beneficial to
him.
4. The above applies to cases where a government servant is formally appointed

to both the posts and discharges full duties of both the posts. Where government servant
holds current charge of the additional post additional pay should not exceed 10% of
presumptive pay of additional post.
23
5. Where a government servant holds two or more charges total additional pay
plus any special pay admissible to him should not exceed half of his basic pay or Rs.600/-
p.m whichever is less.
6. A combination of charge could be allowed only if this is unavoidable.

Duration of dual charge should be limited to four months.
7. Additional pay may be authorized by the appointing authority in accordance

with the principles laid down above. In case the appointing authority is government, Orders
sanctioning the additional pay in accordance with these principles may be issued in the
administrative Department concerned and the consent of the Finance Department may be
presumed in such cases.
8. Where additional charge is allowed for a period exceeding four months prior
concurrence of the authority next above the appointing authority should invariably be
obtained. In case appointing authority is government the Administrative Department should
consult the Finance Department before obtaining Government orders.
No.135-FE(P)57 Dated 27-8.1957 (Finance Deptt: Govt: of West Pakistan )
Subject:- POLICY TO BE FOLLOWED IN THE MATTER OF GRANT OF

ADDITIONAL PAY TO GOVERNMENT SERVANTS FOR
HOLDING TWO OR MORE POSTS AT A TIME.
Reference Government of West Pakistan Finance Department’s circular letter

No.135.FE(P)-57 dated 27-8-1957 on the subject and to state that it has been decided to hold
these orders in abeyance till further orders.
No.FD(R)III-15/70 Dated 30-12-1971
Subject :- ADDITIONAL PAY FOR HOLDING DUAL CHARGE.
Dual charge allowance has been completely held in abeyance vide this
Department’s letter of even number dated the 30th December, 1971.
No.FD (R)/III-15/70 Dated 28th February, 1972.

24
ORDER
The Governor of Balochistan has been pleased to lift the ban imposed on the
grant of additional pay with effect from 7-12-1980.
2. Additional pay will however, be sanctioned by the department in accordance

with the instructions contained in former Government of West Pakistan’s letter No.135-
FE)P)-57 dated 27-8-1957 .
3. Previous cases of additional pay will be referred to the Finance Department for
approval of Chief Secretary Balochistan.
No.FD(R)III-15/80 Dated Quetta the 23rd December, 1980.
Subject:- GRANT OF ADDITIONAL PAY.
Governor of Balochistan has been pleased to decide the uniform policy

outlined in the following paragraphs shall be followed in each case regarding grant of
additional pay.
2. The cases of government servants holding additional charge fall in three

categories:-.
(i) Where a government servant holds additional charge of a post equal in
status to his own.
(ii) Where a government servant appointed to a superior post is put in

charge of a lower post.
(iii) Where a government servant is appointed to a lower post is permitted

to permitted to officiate in a higher post in addition to his duties in the
lower post.
3. In all such cases , additional pay should not exceed 20% of the presumptive
pay of the additional post. In cases falling in category (iii) above the government servant may
25
be allowed an additional pay the difference between the pay admissible to him in the higher
post and his pay in the lower post if that be more beneficial to him.
4. The above applies to cases where a government servant is formally appointed

to both the posts and discharges full duties of both the posts. Where government servant
holds current charge of the additional post additional pay should not exceed 10% of
presumptive pay of additional post.
5. Where a government servant holds two or more charges total additional pay
plus any special pay admissible to him should not exceed half of his basic pay or Rs.600/-
p.m whichever is less. Combination of charges should be allowed only if this is unavoidable
Duration of dual charge should be limited to four months.
6. Additional pay may be authorized by the appointing authority in accordance

with the principles laid down above. In case the appointing authority is government, Orders
sanctioning the additional pay in accordance with these principles may be issued in the
administrative Department concerned and the consent of the Finance Department may be
presumed in such cases.
7. Where additional charge is allowed for a period exceeding four months prior
concurrence of the authority next above the appointing authority should invariably be
obtained. In case appointing authority is government the Administrative Department should
consult the Finance Department before obtaining Government orders.
8. These instructions would replace those contained in former West Pakistan

Finance Department’s letter No.135/FE(P)57 dated 27th August,1957.
No.FD(R)III-15/81 Dated Quetta the 5th July, 1981

26
Subject:- GRANT OF ADDITIONAL PAY.
Reference this department’s letter No.FD(R)III-15/81 dated Quetta the

th
5 July ,1981 on the above cited subject and to say that the position has been reviewed and in
order to afford sufficient compensation to a Government Servant entrusted with the additional
charge of a vacant post it has been decided with the approval of the competent authority, that
in case of additional charge arrangement special allowance shall be admissible at a uniform
rate of 20% of basic pay not exceeding Rs.800/- p.m with immediate effect subject to the
following conditions.
(i) The work of the vacant post as far as possible be distributed among more than
one Government servant of the same status and designation available in the
Department/ office. Additional Charge shall not be given except where there is
extreme urgency.
(ii) Where the distribution of the work among more than one Government Servant
is not feasible the charge of the vacant post may be entrusted in its entirely to
another Government Servant. This arrangement should not be made for a
period less than one month and should not exceed three months and it should
be allowed with specific approval of the competent authority. However, it may
be extended by another three months with the approval of next higher
authority.
(iii) Immediately on the expiry of six months of the full additional charge of the
particular vacant post, the post shall be treated as having been abolished and
its duties automatically becoming part of the normal duties of the other
existing posts of the same category in the departments concerned. The post so
treated as abolished shall not be revived without the concurrence of the
Finance Department.
No.FD(R)III-15/81/4490-4590 Dated Quetta the 13th September 1987
Subject:- GRANT OF ADDITIONAL PAY / ALLOWANCE
Under the policy for grant of additional pay, the formal orders for the
additional charge should be issued by the competent authority.
No.FD(R) III-15/92 / 426, Dated Quetta the 28th March, 1993.

27
Subject :- ADDITIONAL CHARGE OF THE POST
Sub-para 2 and 3 of this Departments circular letter No.FD(R) III-15/87/ 4490-

4590 dated 13th September, 1987 clearly indicates the policy of additional pay. Since on the
expiry of 6 (Six) months of full additional charge of a particular post, the post is treated to
have been abolished and its duties automatically becoming part of the normal duties of other
existing post of the same categories in the Department concerned, the question of grant of
additional pay beyond six months does not arise.
No.FD(R) III-15/94/1622 Dated Quetta the 8th August, 1994.
Subject:- GRANT OF ADDITIONAL PAY COMPETENT AUTHORITY.
That the term competent authority is defined/clarified as under:
(a) Additional charge and grant of additional pay for a period upto
3 months be allowed by Administrative Secretary.
(b) For a period of another three months, the case may be referred
to the S&GAD for the approval of the Chief Secretary.
2. Attention is also invited to para-1 (iii) of the above referred circular letter
wherein it has clearly been mentioned that immediately on the expiry of six months of full
additional charge of the particular vacant post the post shall be treated as having been
abolished and its duties automatically becoming part of the normal duties of the other existing
post of the same category in the Department concerned. The post so treated as abolished is
not to be revived without concurrence of the Finance Department. Administrative
Departments are advised to adhere to these instructions strictly.
No.FD(R)III-15/96/853-1003 Dated Quetta the 30th June ,1996.
Subject :- GRANT OF ADDITIONAL PAY - COMPETENT AUTHORITY.
Reference this Department’s circular letter No. FD (R)III-15/96/853-1003

dated 30th June, 1996 on the subject noted above and to request that number of the posts
which become abolished in view of the policy contained in the above referred letter, may
28
kindly be intimated with full details to this department. If revival of such abolished posts is
required by the administrative department, full justification in support of its demand may be
given. In case, the posts are no longer required by the administrative department, the same
may also be intimated so that these could be deleted from the budget of the respective
department.
No. F1-4(1)/91 Dated 9th July, 1996
Subject:- ADDITIONAL ALLOWANCE FOR HOLDING ADDITIONAL

CHARGE.
It has been decided that additional allowance for holding additional charge
would be @ of basic pay subject to maximum of Rs.1100/p.m (instead of 800/p.m )
2. These orders will take immediate effect.
No.FD(R)III-15/97/1021-1120 Dated Quetta the 1st March 1997.
Subject :- REQUEST FOR ALLOWING TO HOLD THE CHARGE OF THE

POST OF PRIVATE SECRETARY TO MINISTER FOR FOOD,
FISHERIES AND COASTAL DEVELOPMENT DEPARTMENT.
Under the rules / instructions, additional charge of lower post cannot be held.
Moreover, posting of a Deputy Secretary against a post of Private Secretary to Minister is
also in contravention of the provision of Chief Minister & Ministers ( Salaries, Allowances
and Privileges ) Act, 1975.
2. If additional charge is to be allowed the post of Private Secretary to Minister is

to be upgraded. In both the cases, approval of the Chief Minister for the relaxation of rules is
required.
No.FD(R) III-24/97/2646 Dated Quetta the 1st October 1997.

29
Subject :- RATIONALIZATION OF COMPENSATION ON HOLDING OF

ADDITIONAL CHARGE.
Additional Charge Allowance is allowed to all the employees either (gazetted

or non-gazetted).
No.FD(R-I) III-15/97/1915, Dated Quetta the 29th December, 1998.
Subject :- GRANT OF ADDITIONAL PAY.
Reference this Department’s letter No.FD (R)-15/87/4490-4590 dated 30 th

June, 1996 on the subject noted and to clarify that all the posts in various departments which
are lying vacant for the last six months shall be treated as abolished.
2. In case the abolished posts are needed to be revived a complete list thereof i.e
those posts which are lying vacant for the last six months may be provided.
No. FD(R-I)III-15/99/601-51 Dated 29th May, 1999.
Subject:- GRANT OF ADDITIONAL REMUNERATION/PAY FOR HOLDING

ADDITIONAL CHARGE
It has been decided that Additional Allowance for holding additional charge
would be @ 20% of Basic Pay subject to maximum of Rs.1500/- p.m ( instead of Rs.1100/-
p.m).
2. These order will take immediate effect.

No.FD(R)III-15/2000/1365-1465 Dated Quetta the 16th September ,2000.
Subject :- ADDITIONAL CHARGE
Under F.R 49 Government is competent to appoint one Government Servant to

hold substantively as a temporary measure or to officiate in two or more independent post at
one time
NO. FD (R-I)III-15/2002/1959 Dated 4th November , 2002.

30
Subject :- GRANT OF ADDITIONAL CHARGE
No policy exists under which higher grade officer /officials is to be allowed to

hold additional charge of a lower grade post.
NO. FD (R-I)III2/VOL-VI/990-91 Dated 28th June , 2003.
Subject:- GRANT OF 20% ADDITIONAL PAY
Attention is invited to this department policy circulars issued vide

No.FD(R)III-15/87/4490-4590 Dated 13-9-1987 and No.FD(R)III-15/96/853-1003 dated 30-
6-1996. As the vacant post was not filled in within the stipulated period as per policy i.e six
months and the same post had to be considered as abolished. Therefore, the admissibility to
allow the additional pay beyond six months is not justified on an abolished post.
No.FD(R)III-15/2004/680-82 Dated Quetta the 13th August ,2004
Subject :- ENHANCEMENT OF REMUNERATION RATES FOR GIRLS

CLASSES.
The competent authority has approved the enhancement of the remuneration

rates to male teaching staff for taking classes in Girls Colleges from Rs. 75/- per lecture to
Rs. 150/- (only per lecture upto the maximum of Rs. 3750/- three thousand seven hundred
and fifty only).
NO. FD (R-I)/VII-13/2004 Dated 30th September, 2004.
Subject :- ADMISSIBILITY OF ADDITIONAL CHARGE ALLOWANCE TO A

NON GAZETTED EMPLOYEES
The policy regarding “ Grant of Additional Pay” was issued by this Provincial
Government vide NO. FD(R)III-15/87/4490-4590 dated 13-9-1987 which was modified vide
No. FD(R)III-15/96/853-1003 dated 30-6-1996 in the aforesaid policy there is no
31
specification of grades hence applicable to all provincial Government employees in B-1 &
above
NO. FD (R-I)/III-15/2006/462 Dated 28th April 2006.
Subject:- ADDITIONAL CHARGE
The S&GAD vide notification dated 21-2-2005 had assigned additional charge
of the post of DO (P&F) Killa Abdullah to an office now it has been proposed to grant
remuneration @ of the basic pay in favour of the officer for holding additional charge of the
post for the period he held additional charge.
2. The Finance Department is of the view that if the officer was allowed to hold
additional charge with the prior approval of the competent authority there is no need for
submission of Summary to the Hon’ able Chief Minister for seeking his approval for grant of
additional compensation as admissible under the existing policy.
Endorsement No. FS/FS/1411 Dated 11-5-2006
Subject:- APPOINTMENT OF THE PROVINCIAL GOVERNMENT

SERVANTS TO HOLD CURRENT CHARGE OF HIGHER POST
The Government of Balochistan has decided that the appointment of the

Provincial Government Servants on higher posts on current charge basis may be made with
following conditions:-
(a) In cases where a vacancy in higher post occurs for less than two months
and it is considered impossible for good reasons to make arrangements for
day to day work of that post to be carried on otherwise the current charge
of the duties of that post may be given temporarily with the approval of the
leave sanctioning authority to the senior most officer in the cadre present
at the place or in the organization where the vacancy may have occurred if
he is otherwise fit and eligible for promotion.
(b) This arrangement should not be made for a period of less than one months
and should not exceed three months.
(c) In making current charge arrangement, the senior most officer available in
the organization and present at the place where the vacancy may have
32
occurred, if he is otherwise fit and eligible for promotion should be

considered.
(d) An officer appointed to hold current charge of higher post shall be allowed
pay in his own grade plus 20% of his pay subject to a maximum of
Rs.3000/- p.m.
2. Policy issued by this department vide circulars No.FD(R)III-15/87/4490 dated

30-6-1996. is a separate policy and will remain intact
No.FD(R-I)III-15/2006/2459-2580 Dated Quetta the 4th December 2006

33
SECTION-5
AD-HOC APPOINTMENT
( 33 - 34 )
35
Subject:- PROVISIONAL PAYMENT OF SALARIES TO GAZETTED

GOVERNMENT SERVANTS IN CASES OF AD-HOC
PROMOTIONS/APPOINTMENT.
In order to eliminate the chances of delay in the payment of salaries

particularly in cases of ad-hoc promotion made departmentally in anticipation of approval of
Public Service Communion certain officers of the PCS (EB)and other cadres have been
authorized pending fixation of pay in the higher posts provisional payment of salaries by this
Department in the light of the Government of West Pakistan Finance Department’s letter
No.FDSOI(FR)-15/62-212/62 dated the 7th May 1962 which action however does not
tantamount to relaxation of the exception indicated in item (5) of the remarks col: of the
Government of West Pakistan Finance Department’s letter No.2176/SR-VI/68 dated the 4 th
March, 1969. The Administrative Department concerned are, therefore requested kindly to
ensure that the appointments/promotion falling within the purview of the Public Service
Commission, are got regularized by the Commission forthwith in accordance with the
standing instructions on the subject contained in the Government of West Pakistan Services
& General Administration Department Nos. SOVI-17-15/64 dated the 30th September 964
and SOIV (S&GAD 0-16-14/64 dated the 25 th June 1965. If any references may be pending
with the Public Service Commission for a long time such instance should please be brought
to the notice of the Service & General Administration Department for necessary action.
No.FD(R)III-11/70 Dated Quetta the 26th February, 1971
Subject:- AD-HOC APPOINTMENT - EXTENSION THEREOF
Attention is invited to the Services and General Admn: Department’s circular

letter No.SOIV-3(20/S&GAD/79 dated 8th January, 1980 on the subject noted.
2. In the last para of the letter referred to above it has clearly been mentioned that
no orders of extension of adhoc appointment without the consultation of the Public Services
Commission shall be considered valid and accepted by the Finance/ Audit. In cases where
this has not been done, extension thereof is not valid and pay/salary of adhoc appointees
should be stopped. Instruction in question may therefore be complied with strictly.
No.FD(R)III-40/81/549-50 Dated 8th March, 1981.

36
Subject:- GRANT OF QUALIFICATION INCREMENTS TO AD-HOC

APPOINTMENT
If other facilities/ allowances are being allowed to the adhocee than advance
increments for higher qualification are also admis
sible to him provided he has not been debarred from this concession as per his terms and
conditions of appointment.
No.FD(R)III-42/97/2264 Dated 13th May 1977.
Subject:- AD-HOC SERVICE
The adhoc service rendered by an employee is countable towards length of

service for the purpose of move over/promotion provided such service is followed by
regularization.
No.FD(R)III-40/89/MO/43 Dated 4th January 1981.

37
SECTION-6
AD-HOC RELIEF/AD-HOC INCREASE IN PAY

( 37 - 38 )
39
Subject :- GRANT OF AD-HOC RELIEF TO LOW-PAID EMPLOYEES OF

CENTRAL GOVERNMENT- ADMISSIBILITY DURING LEAVE.
Reference Government of Pakistan, Ministry of Finance Office Memorandum

No. 4(7)-RI/71, dated 23rd December, 1971 on the subject noted above (which is reproduced
below) as these orders shall equally apply to the concerned categories of employees of the
Provincial Government as well:-
“Reference paragraph-30 of this Ministry’s Office Memorandum

No. 8(1) R5/69, dated the 21st February, 19 according to which no
part of the above Ad-hoc Relief is treated as pay”.
2. A doubt has been raised as to whether and to what extent the above Ad-hoc
Relief is admissible during leave. It is hereby clarified that this Ad-hoc Relief, although it is
not to be treated as pay for any purpose, would be admissible during leave, except during
extra-ordinary leave and except after the first four months of the leave preparatory to
retirement, to the extent that it would have been admissible if it had been treated as part of
pay”
NO. FD(R) II-19/72 Dated Quetta, the 6th January, 1972.
Subject :- GRANT OF AD-HOC RELIEF TO LOW-PAID EMPLOYEES OF

CENTRAL GOVT. – ADMISSIBILITY DURING LEAVE.
Reference this department’s letter of even number dated 6th January, 1972 on
the above noted subject and to reproduce the Central Government’s office Memorandum No.
8(1)-R5/69, dated 21st February, 1969 for information.
“ The question of granting relief to the low-paid employees of Central
Government has been under consideration for some time past and the
President has been pleased to sanction an ad-hoc relief to all class IV, Class-III
and Class-II (non-gazetted) Government servants, including civilian paid from
Defence estimates, drawing pay up-to Rs.500/-p.m. at the following rates :-
(a) Those drawing pay up to and 20% of basic pay.

including Rs.100/- p.m.
(b) Those drawing Rs.101/p.m 15% of basic pay, subject to a
to Rs.200/- p.m. inclusive. minimum of Rs.20/-
(c) Those drawing above Rs.200/- 10% of basic pay, subject to a
to Rs.500/- p.m. inclusive. minimum of Rs.30/-
Marginal adjustments will be made for those drawing pay above Rs.500/ (p.m)
40
2. The ad-hoc relief at the above rates will also be admissible to the whole time staff
paid from contingencies and to work-charged staff employee on monthly wages.
3. No part of this relief will be treated as “pay”.
4. These orders shall take effect from 1st March,, 1969 and shall remain in force until
further orders .
NO. FD(R) II- 19/72 Dated Quetta the 22nd March, 1972
Subject :- GRANT OF INTERIM RELIEF TO LOW PAID EMPLOYEES OF

BALOCHISTAN GOVERNMENT.
The Government of Balochistan has decided to sanction, with effect from 1st
April, 1987 as Interim Relief of Rs.20/- p.m. to the low paid Government employees drawing
pay up to Rs.1500/- per month. Marginal adjustment will be allowed to those drawing basic
pay up to Rs.1519/- p.m.
2. The above relief:-
i) Will be classified as compensatory allowance.

ii) Will not be included in the term “emoluments” for the purpose
of recovery of house rent.
iii) Will not be admissible to those posted abroad.
iv) Will be admissible during the period of suspension.
3. The above increase of Rs.20/- p.m. shall be taken into account while
implementing the recommendations of the National Pay Committee.
NO. FD(R) II-24/87/2462-2560, Dated Quetta, the 13th May, 1987.
Subject :- GRANT OF ADHOC INCREASE TO THE EMPLOYEES

DRAWING PAY IN BASIC PAY SCALE 1- 16.
The Provincial Government has been pleased to sanction i.e. 1st July, 1989
and until further orders an ad-hoc increase @ 5% of pay to the Civil Servants drawing pay in
Basic Pay Scale 1 to 16. The indexation of pay sanctioned in this Department’s circular letter
No. FD(R)III-40/88/Index/3498-3590, dated 5th September, 1988 will continue to be
admissible in addition to the ad-hoc increase being sanctioned now.
41
2. The above increase :-
i. will be classified as a Compensatory allowance and will not be

subject to income-tax;
ii. will not be treated as part of emoluments for the purposes of
calculation of pension and recovery of House Rent under F.R. 45-
C.
iii. will be admissible during leave and entire period of the leave
preparatory to retirement except during extra ordinary leave.
iv. will not be admissible to the Civil Servants posted abroad.
3. In calculating ad-hoc increase, fraction of a rupee which is less than fifty paisa
will be ignored and that of fifty paisa and more will count as one rupee.
NO. FD(R) III-40/83/Index:/3684-3793, Dated Quetta, the 2nd September, 1989.
Subject :- GRANT OF ADHOC INCREASE TO THE EMPLOYEES DRAWING

PAY IN BASIC PAY SCALE 1- 16.
Reference this department’s circular letter No. FD(R)III-40/89/Index:/3684-

3793, dated 2nd September, 1989 on the subject noted above and to say that it has been
observed that the Provincial Departments while preparing their budget estimates for 1990-91
are putting the amounts of ad-hoc increase @ 5% of pay, under object classification “pay of
other staff” while it has clearly been mentioned in para 2(i) of the above circular letter that
the same will be classified as Compensatory Allowance. It is, therefore, advised that the
departments while preparing their budget estimates for 1990-91 and revised estimates 1989-
90, may reflect the amounts of Ad-hoc Increase under Regular Allowances separately as
02601- Compensatory Allowance ( Ad-hoc Increase)
NO.FD(R)I-4(1)/87 Dated Quetta, the 21st November, 1989.
Subject :- GRANT OF ADHOC INCREASE TO EMPLOYEES OF

BALOCHISTAN GOVERNMENT DRAWING PAY IN BPS 1 – 22.
The Government of Balochistan is pleased to sanction i.e. 1st July, 1990 and
until further orders an ad-hoc increase @ 10% of existing pay to the Civil Servants drawing
pay in BPS 1 to 22. The indexation of pay sanctioned vide this department’s circular letter
No. FD(R) III-40/88/Index: dated the 5th September, 1988 and 5 % ad-hoc increase
sanctioned vide this department’s circular letter No. FD(R)III-40/89/Index:/3684-3793, dated
the 2nd September, 1989 will continue to be admissible in addition to this ad-hoc increase.
42
2. The above increase:-
i. Will be classified as an additional Compensatory Allowance and

will not be subject to income- tax.
ii. Will not be treated as part of emoluments for the purposes of
calculation of pension and recovery of house rent under F.R. 45-C.
iii. Will be admissible during leave and entire period of the leave
preparatory to retirement except during extra ordinary leave, and
iv. Will not be admissible to the Government servants posted abroad.
3. In calculation ad-hoc increase, fraction of a rupee, which is less than fifty

paisas, will be ignored and that of fifty paisas and more will count as one rupee.
NO.FD(R)III-40/90/Index:/2875-2975, Dated 21st July, 1990.
Subject :- GRANT OF AD-HOC RELIEF TO THE EMPLOYEES OF B-1 TO B-16

OF THE PROVINCIAL GOVERNMENT.
The Government of Balochistan has been pleased to sanction with effect from
1st July, 1992 and until further orders an ad-hoc relief of Rs.100/- p.m. at a uniform rate to
all the employees of Provincial Government drawing pay in BPS- 1 to 16.
2. The ad-hoc relief :-
i. will be classified as a Compensatory allowance and will not

be subject to income tax ;
ii. will not be treated as part of emoluments for the purpose of
calculation of pension and recovery of house rent under F.R.
45-C.
preparatory to retirement except during extra ordinary leave;
and
iv. will not be admissible to the civil servants posted aboard.
NO. FD(R) II-30/1990/2900-3000, Dated the September, 1, 1992.
Subject :- GRANT OF ADHOC RELIEF TO THE EMPLOYEES OF B-1 TO B- 16

PROVINCIAL SPORTS CONTROL BOARD – DEPARTMENT.
The Finance Department agrees to allow Ad-hoc Relief @ Rs.100/- p.m. to

those work charged employees who are drawing pay in regular pay scale up-to BPS-16 in the
Balochistan Sports Control Board Department.
NO. FD(R) II-30/92/4172, Dated Quetta the 29th December, 1992.

43
Subject :- GRANT OF AN ADDITIONAL ADHOC RELIEF TO THE

EMPLOYEES OF B-1 TO B-16 OF THE PROVINCIAL GOVT.
Reference this Department’s letter No. FD (R)II-30/1992/2900-3000, dated 1st

September, 1992 on the subject cited above and to say that Government of Balochistan has
been pleased to sanction with effect from 1st September, 1993 and until further orders an
additional ad-hoc relief of Rs. 100/- p.m. at a uniform rate to all the employees of Provincial
Government drawing pay in BPS- 1 to 16.
2. The additional ad-hoc relief :-
i. will be classified as a compensatory allowance and will not be subject

to income tax ;
ii. will not be treated as part of emoluments for the purpose of calculation
of pension and recovery of house rent under F.R. 45-C.
preparatory to retirement except during extra ordinary leave ; and
iv. will not be admissible to the civil servants posted abroad.
NO. FD(R) II-30/93/2382/2480, Dated Quetta, the 22nd September, 1993
Subject :- GRANT OF AD-HOC RELIEF TO CIVIL SERVANTS OF

PROVINCIAL GOVERNMENT DRAWING PAY IN BPS 1 TO 16.
The Government of Balochistan has been pleased to sanction w.e.f. 01-07-

1997 and until further orders , ad-hoc relief at a uniform rate of Rs.300/- per month to all
employees in B-1 to 16 inclusive of those who are in B-17 by virtue of move-over.
2. The above increase :-
(i) will not be treated as part of emoluments for the purpose of

recovery of house rent under F.R. 45-C ;
(ii) will be admissible for the entire period of leave including
leave preparatory to retirement ;
(iii) will not be admissible during extra ordinary leave ;
(iv) will not be admissible to Civil Servants posted abroad.
NO. FD(R) II-23/97 Dated Quetta, the 27th August, 1997.
Subject :- GRANT OF AD-HOC RELIEF @ RS. 100/- P.M. TO THE

GOVERNMENT EMPLOYEES IN B-1 TO B-16.
The Governor Balochistan has been pleased to grant ad-hoc relief @ Rs.100/-
per month to all Civil Servants in BPS 1 to 16 with effect from 1.1.2000 inclusive of those
who are in BPS-17 by virtue of move-over.
44
2. The above ad-hoc relief :-

i. will be subject to Income Tax.
ii. will be admissible during leave and entire period of leave reparatory to
retirement except during extra ordinary leave.
iii. will not be treated as part of emoluments for the purposes of
calculation of pension and recovery of House Rent.
iv. will not be admissible to employees posted / deputed abroad.
v. will be admissible during the period of suspension.
NO. FD(R) II-30/99/63-212, Dated Quetta, the 1st February, 2000.
Subject :- GRANT OF AD-HOC RELIEF @ 15% OF BASIC PAY.
The Government of Balochistan has been pleased to sanction an Ad-hoc Relief

@ 15% pf the basic pay per month to all the Provincial Government employees in BPS-1 to
BPS-22 with effect from 1st July, 2004.
2. The amount of this Ad-hoc Relief:-
i) will be subject to Income Tax.
ii) will be admissible during leave and entire period of

leave preparatory to retirement except during extra
ordinary leave.
iii) will not be treated as part of emoluments for the

purposes of calculation of pension/gratuity and
recovery of House Rent.
iv) will not be admissible to the employees during the

tenure of their posting / deputation abroad.
NO. FD(R) II-30/2004/1878-1977, Dated Quetta, the 6th September, 2004.

45
SECTION-7
ADVANCES/LOANS
( 45 - 46 )
47
Subject :- REMISSION OF INTEREST OF ADVANCE GRANTED FOR THE

PURCHASE OF EVACUEE HOUSE TO GOVERNMENT SERVANTS
AFTER DEATH
The Government of Pakistan Ministry of Finance Office Memorandum No.

F1(4)-R-8/71, dated the 18 th January, 1972 on the above noted subject is reproduced below
for favour of information and action where necessary.
"Reference Ministry's O.M No. F.11 (3)-R.3/67 dated the 13 th July 1967 under which
remission of interest on house building advances has been allowed, in case of a Govt.
servant who dies before retirement and against whom recoveries are due on account
of interest charges, in relaxation of provision of para -251 of G.F.R Vol.I . The
President has now been pleased to decide that in the case of a Govt servant who has
been allowed advance for the purchase of evacuee house in terms of this Ministry's
O.M No.F.1993)-Regs/60, dated 28.9. 1960 and subsequent orders issued from time
to time in this behalf and who dies before retirement and against whom recoveries are
due on account of such advances, no recovery shall be made in respect of interest
charges thereon. In case recoveries on account of interest charges may be in progress
at the time of death no recovery shall be made in respect of the remaining amount of
interest charges.
No. FD(R) VI1-1 / 70 Dated Quetta, the 19th February, 1972
Subject:- REMISSION OF INTEREST ON HOUSE BUILDING/PURCHASE

CYCLE ADVANCE
Under the existing rules/orders, government servants who are granted

advances for the purchase of cycle or house building are required to pay interest at the
prescribed rate after the principal amount has been repaid. The position has been reviewed
and the Governor has been pleased to take the following decisions in this regard:-
(1) No interest will be charged from Government servants on advances for the
purchase of cycles granted from Government funds on or after and December,
1978 or on an advance which is in the process of payment on that date.
(2) No interest will be charged from Government servants in NPS-1 to 15 on House

Building advances sanctioned on or after the December, 2,1978 or on an advance
which is in the process of payment on that date.
(3) In case a Government servant who was in NPS-15 or below at the time when
house building advance was sanctioned to him is promoted to NPS-16 or above
no interest shall be charged from him. However, if the amount of advance is
48
revised on the basis of his pay in NPS-16 or above interest will become payable
under the normal rules/orders.
(4) In case a Government servant who was in NPS-16 or above when house building
advance was sanctioned to him is reverted to a post in NPS-15 or below interest
will be charged from him under the normal rules and orders.
No.FD(R)VI-1/79 Dated Quetta the 23rd June, 1979.
NOTIFICATION
In continuation of this Department’s notification of even number dated 3rd

April 1976, the Governor of Balochistan has been pleased to be decide the maximum limits
of the Motor Car and Motor Cycle/Scooter advance as under:-
ADVANCE PAY LIMIT
Motor Car Advance 12 months pay or

(It will be admissible to those Rs.20,000/- whichever is less
who are in receipt of pay of
Rs.1250/- P.M or more )
Motorcycle/Scooter Advance 12 months pay or Rs.8000/-

(It will be admissible to those Rs.8,000/- whichever is less
who are in receipt of pay of
Rs.500/- P.M or more )
No.FD(R)VI-1/79 Dated Quetta the 2nd September 1979
NOTIFICATION
The Governor of Balochistan has been pleased to order that rule 253-A(vi) and
253-A(XI) may be substituted as under:-
253-A(vi)- In order to secure Government from loss

consequent on a Government Servant dying or quitting the service
before complete re-payment of the advance with interest accrued
thereon in accordance with para 251 no advance for
construction/purchase of house be given to Government servants
unless the land/house is first mortgaged with the Government by
whom the mortgage will be released on liquidation of the full
amount.
49
253-A(XI) Advances may be granted to Government servants

who are confirmed in service and have completed 10 years of
continuous service subject to the provisions o this paragraph.
No.FD(R)VI-1/79 Dated Quetta the 10th August 1980
NOTIFICATION
In continuation of this Department’s notification of even number dated 2-9-

1979 the Government of Balochistan has decided to increase the existing limit of twelve
months pay for the grant of advances for the purchase of motor car and motorcycles/scooter
to eighteen months subject to maximum of Rs.35,000/- and 12000/- respectively as indicated
below:-
ADVANCE FROM TO
Motor Car Rs.20000/- Rs.35000/-
Motorcycle/Scooter Rs.8000/- Rs.12000/-
Cycle Rs.500/- Rs.800/-
2. All other conditions and requirements laid down in the existing rules/orders shall
continue to apply.
3. These orders shall take effect from 1st July, 1983 and will remain in force till further
orders.
No.FD(R)VI-1/83/3518-2608 Dated Quetta the 7th July 1983
Subject:- CONVEYANCE ADVANCE
Reference this Department’s letter No.FD(R)VI-1/83 dated 7th July, 1983

regarding enhancement in the ceiling of conveyance advances admissible to Government
servants and to state that enquiries have since been received as to whether a second
conveyance advance for purchase of motor-car is admissible to Government employees
where the previous advance together with interest accrued thereon has been fully repaid. It is
hereby clarified that a second conveyance advance for purchase of a motor car shall not be
admissible in such cases.
No.FD(R)VI-1/83 Dated Quetta the 17th August, 1983

50
Subject:- HOUSE BUILDING ADVANCE.
Reference item 21 of this Department’s circular letter No.FD(R)III-(40-41)

dated 27th August, 1983 and to state that the decision contained therein i.e 36 months pay
without maximum limit of Rs.50,000/- would be applicable with effect from 1-1-1984.
2. It is further clarified that for the financial year 1983-84 only those cases would
come under the purview of this decision which have not yet been finalized.
No.FD(R)VI-1/83 Dated Quetta the 2nd January, 1984
Subject:- POLICY REGARDING GRANT OF MOBILIZATION ADVANCE
In supersession of all the previous orders on the subject the following

procedure is laid down for the grant of mobilization advances.
(i) Mobilization advances upto ten per cent of the tendered amount in respect of
works costing Rs. 5.000 (Rupees Five million) and above may be allowed with
the prior concurrence of the Finance Department.
(ii) Finance Department’s specific concurrence would be required in each case,
and a provision would have to be made in the tender enquiry pointing out that
a mobilization advance (giving exact per-centage as cleared with Finance
Department) would be admissible to the successful bidder.
(iii) The contractor would need to furnish an irrevocable guarantee in the
prescribed form from a scheduled bank or state life insurance corporation or
insurance company registered with the controller of insurance Government of
Pakistan.
(iv) interest at the rate of ten percent per annum would be charged on the
mobilization advance
(v) The amount of the advance inclusive of interest on reducing balances should
be recovered in five equal installments commencing form the first running
bills of the contractor. In case the number of running bills is less than five then
the balance should be recovered from the final bill of the contractor. The
amount of interest shall be credited to receipt head:-
No.FD(R)VI-2/M.A-2267 -2302 Dated Quetta 23rd July, 1984
NOTIFICATION
Para 3 of this department’s notification of even number dated the 10.8.1980

may be substituted with the following :-
253-A(XI):- Advance may be granted to:-
(i) confirmed Provincial Government employees.
51
(ii) confirmed Federal Government employees (who have completed

probationary service ) for a period of not less than two years;
(iii) any Government servant with more than 10 years service under the
Government of Balochistan
No.FD(R)VI-1/83/84/2548-2628 Dated Quetta the 7th August, 1984.
Subject:- CONVEYANCE ADVANCE
Reference this Department’s letter of even number dated 17-8-1983, regarding

non-admissibility of a second conveyance advance for purchase of a Motor Car. It is clarified
that a second conveyance advance for purchase of a Motorcycle shall also not be admissible
in any case. However, a second advance shall be admissible for purchase of a bicycle.
No.FD(R)VI-1/85/1561-1660 Dated Quetta the 17th March, 1985
NOTIFICATION
In continuation of this Department’s notification of even number dated 2nd

September 1979, the Government of Balochistan consequent upon the introduction of
Revised Basic pay scales 1987 has decided that the advances for the purchase of Motor Car
and Motor Cycle/Scooter shall be as under:-
ADVANCE PAY LIMIT

Motor Car Rs.2100/- p.m
Motorcycle/Scooter Rs.800/- p.m
2. All other conditions and requirements laid down in the existing rules/orders
shall continue to apply.
3. These orders shall take effect from 1st July, 1986 and will remain in force till
further orders
No.FD(R)VI-1/83/3665-3765 Dated Quetta the 7th July 1986
NOTIFICATION
In continuation of this Department’s notification of even number dated 7th

August 1986, the Government of Balochistan consequent upon the introduction of Revised
52
Basic pay scales 1987 has decided that the advances for the purchase of Motor Cycle/Scooter
and Motor Car will now be admissible on pay limits as shown below:-
ADVANCE PAY LIMIT

Motor Car Rs.2710/- p.m
and above
Motorcycle/Scooter Rs.1035/- p.m

and above
2. All other conditions and requirements laid down in the existing rules/orders
No.FD(R)VI-1/88/687-780 Dated Quetta the 7th July1986
Subject:- RAISING OF LOANS WITH THE CONSENT OF THE FEDERAL

GOVERNMENT
Copy of D.O letter NO.7253 fs/90 dated the 11th April 1990 form Secretary,
Government of Pakistan Ministry of Finance Islamabad is reproduced below for strict
compliance
Article 167(3) of the Constitution of the Islamic Republic of

Pakistan prescribes as under:-
"A Province may not, without the consent of the Federal
Government raise any loan if there is still outstanding any part of
loan made to the Province by the Federal Government, or in
respect of which guarantee has been given by the Federal
Government and consent under this clause may be granted subject
to such conditions, if any as the Federal Government may think fit
to impose"
2. In view of the constitutional proviso no loan should be raised by Provincial

Government in local or in foreign currency without the prior consent of the Federal
Government. It is suggested that this requirement may be brought to the notice of all
Provincial Departments and agencies with the direction to obtain prior consent of the Federal
Government before contracting any loans.
No.FD(FD)1-1/90/801-41. Dated Quetta the 17th April 1990

53
Subject :- POLICY PROCEDURE FOR GRANT OF INTEREST FREE HOUSE

BUILDING/PURCHASE ADVANCE TO THE GOVT: EMPLOYEES.
In supersession of all previous orders and instructions regarding House

Building/Purchase, Motor Car, Motor Cycle and Cycle advance, the Government of
Balochistan has been pleased to formulate the following policy/procedure for the grant of
various advances (House Building/Purchase, Motor Car Advance, Motor Cycle Advance and
Cycle Advance) INTEREST FREE to the Government Servants with immediate effect :-
a. Budgetary allocations for advances will be made by the Finance Department
to the Administrative Department on the basis of staff strength and other
criteria. The Administrative Departments will process the cases of their
Department’s employees, keeping in view their numbers, grade-wise
distribution and record of service including seniority, age and numbers of
attempts made by the employees for seeking such advance. All such cases
will be processed by the Departmental Committee on individual merit.
b. The Administrative Departments are also required to earmark a reasonable
percentage of their allocations to officials in Grade 16 and below.
c. Only such employees are eligible for advances who are confirmed and have
rendered at least ten years continuous Govt. service, and, are under the age
of 50 years so that advance are recovered in full before their retirement.
d. In view of decision of the Government of Balochistan to introduce Islamic
System of grant of Loans and Advances to all employees, the following
revised policy/ rates are circulated which will takes immediate effect :-
e.
S.No. Type of Loan. Limit of the Loan during

1990 – 91.
1. 2 3
1. House Building / Purchase 36 months pay subject to the
Advance. maximum ceiling of
Rs.50,000/-
2 Motor Car Advance. Rs. 35,000/- fixed on pay of
Rs. 2710/- P.M and above.
3 Motor Cycle Advance. Rs.12,000/- fixed on pay of
Rs.1035/- P.M. and above.
4 Cycle Advance. Rs.800/- fixed.
NO. FD(SOV)II-1/91/290-384, Dated Quetta, the 27th January, 1991.

54
Subject:- INTEREST FREE LOANS
Reference to this Department’s Notification No.FD(R)VI-1/91/535-635 dated

the 28th January, 1991 regarding amendment in GFR with regard to interest chargeable on
loans and Advances granted to Government servants for purchase/building of House purchase
of motor Car/Motor Cycles/Cycles whereabouts question has been raised at certain quarters
about the effect of the amendment referred to above on such advances released in the past i.e
prior to 26th January, 1991 being the issuance date of notification referred to above. The
matter has been examined and it has been decided to clarify the position as under:-
(i) No interest shall be charged on such loans/advances from 26th

January, 1991.
(ii) Such loans/advances released in the posts before 26th January,
1991) under the old system shall also bear no interest and only
the principal amounts shall be refunded. However, the amount of
interest recovered till the issuance of this circular letter shall not
be refundable.
No.FD(R)VI-1/91/1124-1273 Dated Quetta 27th April, 1992.
ORDER

Building/Purchase, Motor Car, Motor Cycle and Cycle Advance the Government of
Balochistan with the approval of the competent authority has been pleased to formulate the
following policy/procedure for the grant of various advances (House Building/Purchase,
Motor Car, Motor Cycle and Cycle Advance ) to the Government Servants as per rules with
immediate effect.
NATURE OF ADVANCE CONDITIONS/ELIGIBILITY CRITERIA
1. House Building Advance Shall be allowed to those:-

(i) who are below the age of 50
years.
(ii) Have 10 years continuous service at their credit.
(iii) Strictly on the basis of seniority
(iv) The amount of advance shall be equal to 36
months basic pay.
(v) Recoverable in 120 equal monthly installments.
55
II Motor Car Advance Shall be allowed to those:-
(i) Drawing pay equivalent of BPS-18 or more

(ii) Below the age of 55 years
(iii) Have 10 years continuous service at their credit
(iv) Strictly on the basis of seniority
(v) The amount of advance shall be equal to 18
months basic pay.
(vi) Recoverable in 60 equal monthly installment.
III Motor Cycle Advance Shall be allowed to those:-
(i) Drawing pay in BPS-11 and above

(ii) Below the age of 55 years
(iii) Have 10 years continuous service at their credit
(iv) Strictly on the basis of seniority.
months basic pay.
(vi) Recoverable in 60 equal monthly instilments
IV Cycle Advance Shall be allowed to those:-
(i) Drawing pay in BPS-1 to 10

(ii) The amount to advance shall be equal to
Rs.2000/- fixed.
(iii) Recoverable in 20 equal monthly installment.
2. Budgetary allocation for advances will be made by the Finance Department to the
Administrative Department on the basis of staff strength etc. The Administrative Department
will process the cases of the employees of their respective department keeping in view their
numbers, grade-wise distribution and record of service including seniority age etc. All
Administrative Departments shall maintain a seniority list a copy of which shall also be
endorsed to this department.
3. The Administrative Department are also required to earmark a reasonable percentage
of their allocations to official in Grade 16 and below:-
No.SO (MISC:)II-1/98/Loans) Dated Quetta 25th September, 2001
ORDER

Building/Purchase, Motor Car, Motor Cycle and Cycle Advance the Government of
Balochistan with the approval of the competent authority has been pleased to formulate the
56
following policy/procedure for the grant of such advances to the Government Servants with
immediate effect.
(i) who are below the age of 52 years.

(ii) have three years continuous service at their
credit.
(iii) employees of BPS-1 to 10 will get advance
equal 30 basic pay
(iv) employees of BPS-11 to 16 will get advance
equal to 25 basic pay
(v) employees of BPS-17 and above will get
advance equal to 20 basic pay
(vi) advance will be recovered in 84 equal
installment.
(vii) Each department will allocate 75% of House
Building funds for employees of BPS-1 to 16
and 25% will be for BPS-17 and above.
(i) Drawing pay minimum of BPS-18 or more

(ii) Are below the age of 55 years
(iii) Have 10 years continuous service at their
credit
months basic pay.
(vi) Recoverable in 60 equal monthly installment.

(ii) are below the age of 55 years .
(iii) have 10 years continuous service at their credit
(iv) Strictly on basis of seniority
months basic pay
(vi) The amount recoverable in 60 equal monthly
instilments
IV Cycle Advance Shall be allowed to those:-

(i) Drawing pay in BPS-1 to 10
57
(ii) The amount of advance shall be equal to

Rs.2000/-
(iii) Recoverable in 20 equal monthly
installments.
2. Budgetary allocation for advances will be made by the Finance Department to

the Administrative Department on the basis of their staff strength including those working
with the District Governments. The Administrative Department will process the cases of the
employees of their respective department keeping in view their numbers grade-wise
distribution and record of service including seniority age etc. All Administrative Departments
shall maintain a seniority list a copy of which shall also be endorsed to this department.
3. All such cases will be processed through a Department Committee.
4 The Administrative Department will ensure that no departmental proceedings

are underway against the official/officers who are getting advance
5. An advance will not be allowed to those who availed the facility in the same category
like House Building Motor Care Motor Cycle Advance earlier irrespective of the amount he
got previously.
No.SO (MISC:)II-1/2002-2003/(Loans )/48-250 Dated Quetta 27th March 2003
ORDER

Building/Purchase, Motor Car, Motor Cycle the Government of Balochistan with the
approval of the competent authority has been pleased to amend policy/procedure for the grant
of such advances to the Government Servants with immediate effect as follows.

(i) who are below the age of 52 years.
(ii) have three years continuous service at
their credit.
(iii) employees of BPS-1 to 16 will get
advance of Rs.50,000/-.
(iv) employees of BPS-17 and above will get
advance Rs.150,000/- (fixed)
(v) Each will be recovered in 84 equal
installments.
58
(vi) Each Department will allocate 75% of

House Building Funds for employees of
BPS-1 to 16 and 25% will be for the
BPS-17 and above..
(i) Drawing pay minimum of BPS-18 or

more
(ii) Are below the age of 55 years
(iii) Have 10 years continuous service at their
credit
(v) The amount of advance shall be equal to
18 months basic pay.
(vi) Recoverable in 60 equal monthly
installment.

(ii) are below the age of 55 years .
(iii) have 10 years continuous service at their
credit .
(iv) Strictly on basis of seniority
(v) The amount of advance shall be equal to
12 months basic pay but not more than
Rs.70,000/- whichever is less
(vi) Recoverable in 60 equal monthly
installments
2. Budgetary allocation for advances will be made by the Finance Department to

the Administrative Department on the basis of their staff strength including those working
with the District Governments. The Administrative Department will process the cases of the
employees of their respective department keeping in view their numbers grade-wise
distribution and record of service including seniority age etc. All Administrative Departments
shall maintain a seniority list a copy of which shall also be endorsed to this department.
3. All such cases will be processed through a Department Committee.
4 The Administrative Department will ensure that no departmental proceedings

are underway against the official/officer who are getting advance.
59
5. An advance will be allowed in accordance with the above mentioned

conditions and cases of those who have availed the facility earlier will be considered also
after deduction, of the outstanding balance out of the amount drawn earlier in the same
category.
No.SO (MISC:)II-1/2002-2003/(Loans )/Dated Quetta 16TH June,2003
Subject :- ADJUSTMENT OF TA /TTA ADVANCES.
It has been observed that officers drawing TTA/TA advances do not submit
their adjustment bills within prescribed time and this state of affairs leads to accounting
complications.
2. Besides, non-adjustment of TA advance within the prescribed period (usually

within a fortnight after completion of tour/journey) can be viewed as a temporary
embezzlement of Government funds. In this connection para 2 and 3 of the Government of
Pakistan Finance Division Islamabad O.M. No. F1(4) R.10/97-537/98, dated 9th January,
1999 are reproduced below for ready reference.
1.“It may please be noted that non-adjustment of T.A advances within the
prescribed period can be viewed as a temporary embezzlement of Govt. funds and
the Govt. servants in the event of infraction of the rules can render themselves
liable to disciplinary proceedings. Furthermore, non-adjustment of the T.A.
advance/ claims within the stipulated time period creates many other accounting
problems.
2.Ministries /Divisions are therefore, requested to bring home to all concerned the
instructions regarding timely submission of TA/DA claims/adjustment bills. In
case a Govt. servants fails to submit the T.A bill / claim within the prescribed
period, the accounts section concerned in the Ministry/Division/Department may
be instructed to start recovery of the TA/DA advance from the salary bills of the
officials concerned, in suitable installments.
3. It is also necessary to clarify that the DDOs /sanctioning authorities are also
required to implement proper check and financial discipline in such matters.
4. In view of the above it is requested that pending/outstanding claims on this

account may be cleared at an early date and special care may be taken for timely submission
60
of TA/TTA adjustment claims in future failing which appropriate action should be initiated
against the defaulters in accordance with the policy.
NO. FD(R-II)II-23/2006/3064-3153, Dated Quetta, the 14th October, 2006.
Subject:- ISSUANCE OF SEAL AUTHORITY OF HOUSE BUILDING

ADVANCE.
That according to settled terms/conditions of deputation of a Federal

Government servant to this Province a deputationist is entitled for draw of Loans/Advances
as admissible to Government servants of this Province.
2. As regards mode of recovery, the same may be made through exchange

account by Clearing House Committee.
3. It is further requested to intimate total outstanding amount drawn on account

of Loans/Advances from Government of Balochistan in case of civil servants of Federal
Government while on deputation to this Province and who are no longer serving with this
Government, so that the same may be taken-up with AGPR for recovery of the above
mentioned outstanding amount.
No.FD(Misc:)11-1/L&Adv:/07644-45, Dated Quetta, the 31st May, 2007

61
SECTION-8
8. ALLOWANCES
( 61 - 62 )
63
ADMISSIBILITY OF ALLOWANCES TO EMPLOYEES IN

BALOCHISTAN.
Subject:- ADMISSIBILITY OF ALLOWANCES AND OTHER FRINGE

BENEFITS TO THE GOVERNMENT SERVANTS WHO OPT FOR
BALOCHISTAN SCALES OF PAY.
Attention is invited to the Balochistan (Non-Gazetted) Civil Services (Pay

Revision) Rules, 1972 with which the Balochistan pay Scales have been introduced. It has
been decided, in modification of all previous orders on the subject, that the allowances
mentioned hereunder shall be admissible to all Non-Gazetted Government servants (other than
teaching staff of the Education Department) who opt for the Balochistan Scales of pay:-
1. House Rent Allowance. House Rent Allowance will be admissible till further
orders, at Quetta to all Non-Gazetted Government servants covered by the Balochistan Scales
of Pay Nos. 1 to 11 i.e those drawing pay upto a maximum of Rs. 600/- in he Balochistan
Scales of Pay posted at and residing in Quetta at the uniform rate of 15% of the minimum of
their respective Balochistan Scale of Pay if they are not provided with Government
owned/requisitioned accommodation. The recovery of House Rent from the employees
occupying Government residences other than those who are entitled to rent free
accommodation will be made at the existing rate. The other existing conditions regulating the
grant of this allowance shall continue to apply.
2. Washing Allowance. Washing Allowance will be admissible to the staff entitled to

liveries at the rate of Rs. 3/- P.M. in Balochistan Pay Scales No. 1,2,3 and 4.
3. Exemption from School Fees. Children of Non-Gazetted employees drawing

pay of Rs. 500/- P.M. and below, who are studying in Government schools managed directly
by the Provincial Government will be exempted from payment of tuition fees upto the
Matriculation stage. In cases in which the children of these categories of employees are
studying as regular students in schools other than Provincial Government schools managed
directly by the Government, the tuition fees charged by those other schools will be re-
imbursed to the extent of the amount of the corresponding tuition fees in the nearest
Government school managed directly by the Government. Such exemption/re-imbursement
will continue till further orders on production of the following documents:-
64
(i) A Certificate signed by the employee concerned, to the effect that the child
for whom the exemption/re-imbursement is claimed, is his/her legitimate
son/daughter;
(ii) A Certificate signed by the Head of the School concerned, stating that the
child is studying in his/her school, and also stating the child’s parentage
(father’s name when the employee is a male, and father’s and mother’s
names when the employee is female). Such certificate will be necessary only
when a child enters a school for the first time.
(iii) Requisite school receipt every month regarding payment of tuition fee.
2. Those non-gazetted Government servants who do not opt for the Balochistan
Scales of Pay and retain present scales, will continue to draw such allowances which were
admissible to them on 29th February, 1972 with the present scales.
3. These orders will take effect from the 1st March, 1972.
NO.FD(R)III-35/72 Dated Quetta, the 7th June, 1972

BENEFITS TO THE GOVERNMENT SERVANTS CONSEQUENT
UPON THE REVISION OF NATIONAL PAY SCALES.
Attention is invited to the Revised Balochistan (Grade 1-115) Civil

Services (Pay Revision) Rules, 1977 and to state that in supersession of the previous orders
on the subject the allowance mentioned hereunder shall be admissible to all Government
servants (1 to 15) including teaching staff of Education Department who opt for the Revised
Balochistan Pay Scales:-
1. House Rent Allowance. All employees (Grade 1-15) not provided with
Government accommodation and posted at stations mentioned below shall be entitled to
House Rent Allowance at the following rates:-
(i) Quetta. 30% of the minimum of the

Revised Balochistan Pay Scale
of Pay.
(ii) Divisional Headquarters/ 10% of the minimum of the

District headquarters other relevant pay scales.
Than those specified at
and all Tehsil Head-quarters.
Other condition regulating this allowance shall continue to apply.

65
2. House Rent Recovery. The recovery of house rent for the residential
accommodation provided by Government shall be made at the rate of 5% of the emoluments
of an employee (Grades 1 to 15).
3. Washing Allowance. Washing Allowance will be admissible to the staff entitled to

liveries at the rate of Rs. 5/- P.M. in Revised Balochistan Pay Scales No. 1 to 4.
4. Residence Office Conveyance Allowance. All employees (Grade 1-15) posted at

Quetta not residing within their work premises, shall be allowed Conveyance Allowance or
Motor-cycle maintenance allowance, subject to the conditions:-
(i) Conveyance allowance. Rs. 30/- P.M.
(ii) Motor-cycle maintenance Rs. 60% P.M.to those

allowance. Government Servants drawing
Pay of not less than Rs.350/-
Per month and who maintains a
Motor-cycle in the name of his
own or his/her spouse.
5. Local Compensatory Allowance. Local Compensatory Allowance shall be

admissible to all employees posted and residing at Quetta @ 5% of the pay in the Revised
Balochistan Pay Scales subject to the maximum of Rs. 100/- with effect from 1st May, 1977.
NO.(FD) III-40/77 Dated Quetta, the 18th May ,1977

BENEFITS TO THE GOVERNMENT SERVANTS CONSEQUENT
UPON THE REVISION OF NATIONAL PAY SCALES.
Finance Department has already sanctioned House Rent Allowance @ 10%

of the minimum of the relevant pay scales to all employees posted at the Divisional/District
and Tehsil headquarters. The Divisional/District & Tehsil Headquarters mean within the area
of a Municipal Committee/Town Committee’s Corporation, as the case may be.
U.O.No.FD(R)III-40/79 Dated Quetta, the 3rd February, 1979
NOT IFICATION.
The Governor of Balochistan is pleased to order that the following

places/stations shall be considered as suburbs of Quetta City including villages lying
in and between these suburbs and Quetta City for the purpose of the grant of
66
Compensatory Allowances (House Rent Allowance, Conveyance Allowance and Local

Compensatory Allowance) with effect from 1.7.1979.
1. Kacchi.
2. Kili Shadezai.
3. Kili Kirani.
4. Wood Cock Spiny.
5. Hana.
6. Urak.
7. Spin Karez.
8. Brewery Road and Hills.
9. Sheikh Manda.
10. Zangi Lorah.
11. Baleli.
12. Samungli.
13. Sariab.
NO.FD(R)VII-13/79 Dated Quetta, the 26th June, 1979
Subject:- ADMISSIBILITY OF VARIOUS ALLOWANCE IN BALOCHISTAN.
Following allowances are being paid to employees by this Government at

Quetta and other parts of Balochistan
1. HOUSE RENT ALLOWANCE. 40 percent at Quetta and 15 percent at

Divisional/Tehsil Headquarters of the initial stage of respective pay scale.
2. CONVEYANCE ALLOWANCE. Rs.210/- to those maintaining cars and
Rs.140/- for others drawing pay of Rs.1250/- and more. Rs.90/- to those maintaining Motor-
cycle/Scooter and drawing pay of Rs.350/- or more Rs.55/- for all others.
3. LOCAL COMPENSATORY ALLOWANCE. Five percent of pay subject to
maximum Rs. 100/- at Quetta only.
4. UN-ATTRACTIVE AREA ALLOWANCE. Ranging from ten percent to forty
percent of pay at various places of Province with maximum limit of Rs. 100/-, 175/- and
250/- for grade 1 to grade 16 and grade 17-22 respectively. Said allowance is admissible
without limits in Mekran Division.
5. HILL ALLOWANCE. At Rupees thirty per month to grade 1 to 15 at stations
at a height of 5500 and above.
6. WASHING ALLOWANCE. Rupees five per month to grade 1 to 4.
NO.(FD) III-40/81/211-212 Dated Quetta, the 8th February, 1981

67
Subject:- GRANT OF HOUSE RENT ALLOWANCE/LOCAL

COMPENSATORYALLOWANCE/DEARNESS/ADDITIONAL
DEARNESS ALLOWANCE DURING LEAVE AND L.P.R.
It is to clarify that House Rent Allowance (sanctioned vide this Department’s

order No. FD(R)III-40/79, dated 18.8.1979) Local Compensatory Allowance at Quetta
(sanctioned vide this Department’s circular letter No. FD(R)III-40/77, dated 18.5.1977) and
Dearness and Additional Dearness Allowance ( sanctioned vide No. FD(R)II-24/79, dated
18.8.1979 & 29.7.19) shall be admissible to Government servants during the entire period of
leave (excluding extra ordinary leave), including leave preparatory to retirement, at the rate at
which the same was being drawn immediately before proceeding on leave or L.P.R
No. FD(R)IX-2/81, Dated Quetta, the 14th February, 1981
Subject:- PAY AND ALLOWANCES DURING TRAINING.
In supersession of all instructions on the subject, the Government of

Balochistan has decided to allow initial pay of the post during the period of training to the
trainees.
2. As regards those already in service, whether permanent or officiating, their

cases will be governed by the provision of rule 20 of the Fundamental Rules.
3. The term “TRAINING” in this letter means the training prescribed for a post
in the Services Rules or otherwise before a person is given full charge of that post.
No. FD(R)X-2/81 Dated Quetta, the 14th February, 1981
Subject:- PAY AND ALLOWANCES.
Reference Rule 7 of Balochistan (Basic Pay Scales) Civil Services Rules,

1983 under which Technical/Professional categories of Government Servants e.g Doctors,
Engineers, etc, have been allowed to move-over upto Basic Pay Scales 20. In this
connection questions have been raised regarding the admissibility of House Rent
Allowance, Entertainment Allowance and Senior Post Allowance etc. The matter has been
examined in
68
this Department and the decisions taken thereon are as under:-

A- House Rent Allowance.
In cases of move-over from B-18 to B-19 and B-19 to B-20, House Rent
Allowance shall be allowed at 45% or 20% of the minimum of B-19 and B-20 respectively
as the case may be
B- Entertainment Allowance.
Entertainment Allowance shall not be allowed in case of move-over from B-

19 to B-20, as the Entertainment Allowance is allowed to an officer holding a B-20 post to
entertain guests in his official position.
C- Other fringe benefits etc; including Senior Post Allowance and provision of
Residence Orderly shall not be allowed in case of move-over from B-19 to B-20, as the said
fringe benefits etc; are allowed to an officer who holds a B-20 post. In fact, these fringe
benefits are attached to B-20 posts, which cannot be allowed merely as a consequence of
move-over from B-19 to B-20.
No. FD(R)III-40/85 Dated Quetta, the 11th July, 1985
O R D E R.
In partial modification of this Department’s Order No. FD(R)III-58/93-1476-

1511, dated 18th May, 1993, it is clarified that Secretariat Staff (belonging to Secretariat
cadre) when posted against an ex-cadre post will be entitled to draw either only those
allowances which are exclusively admissible in the Secretariat or alternatively the
allowances attached to that particular ex-cadre post. Both the allowances i.e. those
admissible while working in the Secretariat and those attached with the ex-cadre post shall
not be admissible concurrently.
NO.FD(R)III-58/93/2622-50 Dated Quetta, the 20th October, 1993

69
O R D E R.
In partial modification of this Department’s Order No. FD(R)III-58/93/2622-

50, dated 20.10.1993, the Government of Balochistan has decided to amend these orders as
under:-
“ The Secretariat staff (belonging to Secretariat cadre) when posted
against an ex-cadre post at Quetta only will be entitled to draw either
only those allowances which are exclusively admissible in the Secretariat
or alternatively the allowances attached to that particular ex-cadre post.
Both the allowances i.e those admissible while working in the Secretariat
and those attached with the ex-cadre post shall not be admissible
concurrently”.
NO.FD(R)III-58/93/445-472 Dated Quetta, the 30th March, 1993
Subject:- ADMISSIBILITY OF ALLOWANCES DURING LEAVE ON HALF

PAY.
In connection with application of rule 5 of the Balochistan Civil Servants

Leave Rules, 1981 there is a general ambiguity regarding admissibility of the allowances to
a Government servant during leave on half pay. It is clarified that in the event of leave on
half pay the following emoluments will be admissible to a Government Servant:-
i) 50% of the basic pay which he was drawing just before proceeding on such
leave.
ii) Full allowance which otherwise would have been admissible during leave on full
pay.
No. FD(R)X-11/92-93/Vol:II/2916-3045, Dated Quetta, the 12th Sept: 94
Subject:- REVISION OF PAY SCALES AND FRINGE BENEFITS OF CIVIL

EMPLOYEES (BPS-1 TO 22) OF BALOCHISTAN GOVERNMENT,
1994.
1) In the light of provision of para-5(vi) of this Department’s circular

letter No.FD(R)III-62/94, dated 31st August, 1994 all the Allowances
including Research Allowance have been maintained at the level
drawn/admissible on 31.5.1994.
2) Advance increments to the Agriculture Scientists otherwise
admissible are continued to be granted and revision of pay scale w.e.f.
1.6.1994 has no effect thereon.
3) New person who joins Government service at the station where

Agency Allowance is admissible or in Mekran Division/Kharan
District where 40% Compensatory Allowance is admissible, will get
this allowance @ 40% of the initial of Pay Scale of 1991. Those who
are transferred to the above places on or after 1.6.1994 will get this
allowance @ 40% of their pay which was being drawn by them on
31.5.1994.
70
4) The fixation of pay of employees in B-17 and above in the Revised

Pay Scale of 1994 has been clarified vide para-3(ii) of this
Department’s circular letter No.FD(R)III-62/94, dated 31st August,
1994.
5) Personal pay after the introduction of Revised Pay Scale will stand
dis-continued. However, it is to be ensured that pay on 31.5.1994 plus
personal pay is not less than the pay fixed on 1.6.1994.
No. FD(R)III-62/94/4611, Dated Quetta, the 15th December, 1994
Subject:- PAYMENT OF ALLOWANCES.
All B-20 and above officers are entitled to the following allowances:-
1. Senior Post Allowance.
2. Entertainment charges.
3. Orderly Allowance only to those officers who are posted in the
Secretariat.
So far as the question of appointment on contract basis is concerned,

if the contractee has been allowed running pay scale, he is entitled to these allowances.
No. FD(R)III-40/Orderly/2481, Dated Quetta, the 3rd September, 1995
Subject:- GRANT OF ALLOWANCES DURING RE- EMPLOYMENT/

CONTRACTUAL APPOINTMENT.
Queries have been received from various quarters about the payment of
Orderly Allowance, Senior Post Allowance and Qualification Allowance on re-
employment/contractual appointment. It is clarified that these allowances are not admissible
during re-employment/contractual appointment because;
a) 100% Orderly Allowance has already been included in pension as

Special Additional Pension.
b) Senior Post Allowance also forms part of pension. Moreover, this

allowance is admissible to senior civil servant. Contractual
appointment is not civil service.
c) Qualification Allowance also forms part of pension.
2. If these allowances are again granted on re-employment, it will

amount to duplication. This policy may kindly be kept in mind while preparing the terms
71
and conditions for contractual appointment. The payment of above discussed allowances is
not allowed to retired Government servants.
No. FD(R)III-40/Orderly/806-32 Dated Quetta, the 17th June, 1996
Subject:- SPECIAL (CONSOLIDATED) ALLOWANCE.
Officers in BPS-18 and above posted out-side Quetta would continue to draw
the allowance such as Agency Allowance, Additional Agency Allowance, Kalat Allowance,
Mekran and Kharan Allowance etc which they were getting on 31.5.1994.
No. FD(R)I-8/98/18, Dated Quetta, the 21st January, 1998
Subject:- ADMISSIBILITY OF ALLOWANCE FOR BRC
The Finance Department conveys its concurrence for enhancement of the

following allowances for the academic staff of the Balochistan Residential Colleges w.e.f.
8-12-2001:-
1. Housemaster Allowance. Rs. 500/- p.m.
2. Assistant Housemaster Allowance. Rs. 300/- p.m.
3. Special Coaching Allowance
An honorarium equal to one basic pay will be allowed to eight faculty
members engaged for special coaching to H.S.C and S.S.C students during
the vacation. It will be allowed only once during an academic session.
No. FD(R)III-52/2003/293 Dated Quetta, the 28th January, 2003
Subject: 20% SPECIAL ALLOWANCE FOR POLICE DEPARTMENT.
This Provincial Government has already allowed 5% increase on the basic

pay w.e.f 1-7-2001 to all the police personnel. Moreover, on 10-4-2002 this Government
allowed/sanctioned Quetta District Compensatory Allowance @ 20% of the minimum of
pay scale to the Provincial Government employees working in B-1 to B-16 and posted in
Quetta District other than Secretariat employees. This benefit is also being availed by all
police personnel of the grades mentioned above.
No.FD(R-I)III-71/2003/1566 Dated Quetta, the 29th July, 2003

72
Subject: ADMISSIBILITY OF ALLOWANCES.
S.NO NAME OF Amounts of the Special Pays/Allowances at

ALLOWANCES/SPECIAL the fix rate/percentage with areas
PAYS.
1 Additional Allowance (Madadgar 500 Per Month
Centre "15").
2 Additional Compensatory & 20% on the difference of pay drawn on 31-5-
Agency Allowance. 1994 and the existing pay in the revised pay
scales 1994 to employees in B-18 & above.
This allowance is admissible in these districts
i.e Kech (Turbat), Panjgur, Gawadar, Kharan,
Zhob, Loralai, Chagai Killa Saifullah, Kholu,
Dera Bugti, Barkhan, and Musakhail.
3 Agency & Compensatory 40% Per Month 1 to 17 in All District except
Allowance Quetta and (frozen at the level of 30-11-
2001). The employees posted / recruited in
these districts after 1-12-2001 drawing this
benefit on the minimum of pay scale 1994 )
4 Balochistan Allowance to the R. 300/- Per month to Nursing sister, tutor
Staff of the Health Department sister, nursing superintending and staff nurses
& Rs. 200/- Lady Health Visitors.
5 Charcoal Allowance Security Guards / Chowkidars 425/- Pm &
N/Qasids and other Class IV employees
212/50 Pm
6 Charge Allowance. Principal of Degree college 600/- Pm
Principal of Inter Colleges/Polytechnic
Institute Rs.350/-Rs.200/- Inspector of Police
posted as SHO Rs.50/- P.M. to Head Masters,
Head Mistress and Principal Comprehensive
School etc. Rs.100 P.M. to the Principal
Intermediate Colleges/Principle Commercial
Institute Rs. 150 P.M. to Principal
Polytechnic Institute and Rs.200 P.M.
Principal to All Degree Colleges.
7 Compensatory (Un-attractive This allowance drawn by the employees in
Area allowance). the districts Kalat, Mastung, Awaran, Bolan,
Ziarat, Jaffarabad, Killa Abdullah, Duki
Tehsil of Loralai, Khuzdar, Lesbella, Jhall
Magsi, Sibi, Nasirabad, Pishin, Nushki Town,
Panjpai sub Tehsil, Aghbarg, and Khuchlak
of Quetta District @ Rs.175/-and Rs.150/-
whose basic pay not exceeded from Rs.4660/-
P.M.
8 Computer Allowance. Rs.600/- p.m to the Data Entry Operator and
Data Verifying Operator and Rs.1500/- p.m to
the Computer programmer and Computer
Operator B-16 and 17 subject to Second class
Master Degree in Computer Science.
73
9 Consolidated Traveling Rs.800/- P.M. for Driver & Rs.500/- p.m for
Allowance. Cleaner of the Attach Departments. and Sub-
Ordinate in lieu of fixed/open traveling
allowance
10 Conveyance Allowance. (i) Rs.620/- p.m to BPS-16 (Gazetted
and above maintaining Motor Car
not registered for commercial
purpose
(ii) Government servant in B-11 and
above other then those at (i) above
Rs.340/- p.m
(iii) Government servants in B-1 to B-
10 maintaining Motor Car/Motor
Cycle/Scoter Rs.230/- P.M.
(iv) Government servants in B-1 to 10
not maintaining Motor
Cycle/Scoter Rs.170/- p.m
NOTE:- The Conveyance Allowance only

admissible in Quetta .
11 Deputation Allowance. 20% of minimum of the relevant Basic Pay
Scale 1991.
12 Design Allowance To engineers holding University Degrees and
working full time in the Design Offices shall,
in lieu of the existing special pays, if any, are
allowed as under:-
(i) BPS-17. Rs.400/- p.m
(ii) BPS-18. Rs.500/- p.m
(iii) BPS-19. Rs.600/- p.m
(iv) BPS- 20 Rs.700/- p.m
13 Entertainment Allowance (i) B-20 Rs.480/- p.m (w.e.f. (1-7-
2003)
(ii) B-21 Rs.525/- p.m
(iii) B-22 Rs.725/- p.m
14 Fixed Traveling Allowance Kanungo Rs.45/- p.m , Patwari Rs.20/- p.m
the employees of Departments i.e. Irrigation,
Communication, Agriculture Engineering and
Livestock B-1 and B-2 Rs.50/- p.m B-4
Rs.70/- p.m B-5 to B-7 Rs.100/- p.m B-8 to
B-10 Rs.140/- p.m and Fixed T.A @ of
Rs.50/- p.m in lieu Camel Allowance .
15 Hill Allowance. Rs.100/- p.m for BPS 1 to 15 posted /
appointed and the place / station at height of
550 ft and above.
16 House Rent Allowance 45% of minimum of the pay scale of 1991 for
Quetta and 30% of minimum of the basic pay
1991 in other Districts
17 Increase @ 5% on Basic pay Increase @ 5% on Basic pay 2001 to Primary
2001 w.e.f 1-7-2001 and Secondary Teachers subject to condition
that they will have to attend the refresher
74
course and qualify the departmental

examination as well as to the staff of
Judiciary and all the police personnel..
18 Instruction Allowance i- @ 20% of the minimum of the pay
(Technical) scale to the officers / staff deployed
on instructional duties in Balochistan
Rural Development Academy and
shall not exceed Rs.2000/- p.m any
other special pay, deputation pay /
allowance admissible to instructional
staff prior to the issue of these order
shall cease to be admissible to the
grant of instruction allowance.
ii- On the following rates to the staff of
Agriculture Department on their
posting/transfer in the Balochistan
Agriculture College/Agriculture
training institute:-
(i) BPS-17 Rs. 575/- P.M.
(ii) BPS-18 Rs. 750/- P.M.
(iii) BPS-19 Rs.1100/- P.M.
(iv) BPS-20 Rs..1300/- P.M.
19 Judicial Allowance/ Utility (i) Rs.2000/- p.m to District and
Allowance to Judicial officers. Session Judges, Rs.1500/- p.m
Additional District and Session
Judges presiding officers Labour
Courts, Rs.1000/- p.m Senior Civil
Judges, Civil Judges, Members
Majlis-e-Shura, Judicial Magistrates
and Qazies .
(ii) Rs.5000/- p.m as Additional
Judicial Allowance to District and
Session Judges, Additional District
and Session Judges, Senior Civil
Judges and Members Majlis-e-
Shoora, Rs.4000/- p.m. to Civil
Judges, Judicial Magistrates & Qazis
and utility allowance @ 10% of basic
pay to all the judicial officers of
subordinate courts along with Courts
Staff of the subordinate courts ( this
additional judicial allowance
sanctioned under Access to Justice
Programme)
20 Medical Allowance Rs.210/-p.m for the Provincial Government
employees in BPS-1 to 16 (Non-gazetted)
w.e.f. 1-7-2003 ,
21 Non - Practicing Allowance For Doctors.
(i) BPS-17 to 18 Rs.500/- P.M.
(ii) BPS-19 and above Rs.700/- P.M.
75
22 Orderly Allowance BPS-20 and above Rs.2375/- P.M. working in

Balochistan Civil Secretariat w.e.f 1-7-2003
23 Overtime Allowance to the staff Rs.800/- P.M. for Driver working in
car drivers. Governor House and Civil Secretariat.
24. Science and Technology A Science and Technology Allowance of
Allowance. Rs.5000/-P.M. in lieu of PhD/D.Sc
Allowance Rs.1500/- P.M. from any
recognize University.
25 Qualification Allowance Allowance Rs.750/- P.M. (i.e.) 50% of PhD
Allowance) to those who possess acquire
M.Phill Degree
26 Qualification Pay. (I) PASC National Management
Course Rs.750/- P.M.
(II) National Defence College Course
Rs.750/- P.M.
(III) Advance Course in Management
in NIPA Rs.200/- P.M.
27 Quetta District Compensatory @ 20% of the Minimum of Pay Scale to the
Allowance Provincial Government Employees working
in BPS-1 to BPS-16 and posted in Quetta
District other then Secretariat Employees.
28 Ration Allowance (i) Rs.187.80 P.M. to the Levies
personnel up-to the rank of
Risaldar Major .
(ii) Rs.390/- to the Prison staff up to
the rank of Assistant Supdt: Jail
(iii) Rs.681/- P.M. to the Police
personnel `i.e. Constable to Sub
Inspector
29 Rural Compensatory Allowance Male Doctors- Rs.1200/- P.M.
for Doctors. Female Doctors Rs.1500/- P.M. posted in
Rural Areas below Town Committee Level.
30 Senior Post Allowance BPS- 20 Rs.850/- p.m
BPS- 21 Rs.925/-
BPS- Rs.1200/- w.e.f. 1-7-2003.
31 Special Additional Allowance BPS- 1 to 16 25% Minimum of pay
scale.(1994)
BPS- 17 to 22 20% Minimum of pay
scale.(1994)
Note:- The aforesaid allowance frozen at
the level of 30-11-2001 the employees
recruited after 1-12-2001 not eligible for
this allowance
32 Special Allowance (i) Rs.100 P.M. (i) Photostats
Machine operator working in the
Secretariat Departments
(ii) Rs.@ 20% on the initial Basic Pay
Scale 1994 to the staff Chief
Minister Inspector Team.
(iii) @ 40% to the Officers and Staff of
76
Balochistan Highway Police.

(iv) Rs.5000/- p.m to District
Attorneys/ Assistant District
Attorneys working as public
prosecutors with Anti Terrorism
Courts.
33 Special Hardship/Hardship Rs.50/- P.M. to those chowkidars of various
Allowance' departments who work on close holidays and
Poultry/Sheep/Cattle attendants/ Bishtis, A.I.
attendants, Syce, Beldars, and Operators of
Livestock Department.
34 Special Pay (i) Rs.50/- and Rs.75/- P.M. to the
Official engaged in handling cash
upto Rs.5000/- to 1,00,000/- P.M.
(ii) @ 20% to a maximum of Rs.
2000/- P.M. to the entitled
academic staff of Government
Commercial Institute Quetta for
their engagement in conducting
evening classes.
(iii) Categories of employees working
as personal assistant in BPS-15 (1)
P.A to Ministers Rs.150 P.M. (2)
P.A. to Chief Secretary/ Additional
Chief Secretary/ Joint Secretary
Rs.120. P.M.
(iv) Category of employees working as
Private Secretaries posted in
Secretariat.(1) From the cadre PS in
BPS-16 Rs.300/- P.M. (2) From
other sources in BPS-17 Rs. 375
P.M. (3) P.S. to the Secretaries
Rs.225/- P.M.
(v) Rs.225/- P.M. to Deputy Secretaries
and Rs.300/- p.m to Additional
Secretaries in Secretariat
Departments.
(vi) 20% of pay for Chairman and
members of Provincial Inspection
Team shall not exceeded Rs.2000/-
p.m
35 Special Protection Group (SPG) @ 20% of the Basic Pay of Anti Terrorist
Allowance Force (ATF).
36 Special Relief Allowance i- @ 15% of the Basic Pay of Provincial
Employees in BPS 1 to 20 w.e.f. 1 st July,
2003.
ii- 15% of the basic pay p.m to all the
Provincial Government employees in BPS-1
to BPS-22 w.e.f 1-7-2004.
37 Summer Allowance @ Rs.50/-p.m w.e.f. 1-1-1995 Drawing pay
77
in B-1 to B-15 posted appointed in the

following areas stations (1) Awaran District,
Lasbella, Sibi Division, (Excluding Ziarat,
Dera Bugti, and Kohlu Districts) (4)
Nasirabad Division (5) Duki Town.
38 Teaching Allowance @ 20% in favour of Teaching Staff of Police
Training School Quetta.
39 Training Allowance Rs.200/- P.M. levies personal on successful
completion of their training from police
training school Quetta
40 Uniform Allowance/Uniform (i) Rs.250/- P.M. to Gazetted Police
Grant, Uniform & Washing Officers i.e. Inspector and above
Allowance (ii) Rs. 4000/- initial uniform grant at the
time of promotion/appointment to the
post of Inspector/ A.S.P/D.S.P. in the
police department.
(iii) Rs.100 P.M. to the entitled class-IV
employees.
(iv) Rs.125/- P.M. to all categories of
nursing staff/student nurses along with
Rs.300/- P.M. Mess allowance
41 Utility Allowance Rs.500/- for Gas and Rs. 500/- electricity
total 1000/- P.M. to the Secretariat staff in
PBS 1 to PBS-15 working in the Provincial
Secretariat.
ii) Rs.350/- for Gas and Rs.350/- for

electricity total Rs.700 P.M. to BPS-17 of the
Secretariat Officers.
iii) Rs.300 for Gas and Rs.300 For Electricity

total 600/- for BPS-16 of the Secretariat
employees.
vi) Rs.400 for Gas and Rs.400 for electricity

total 800/- P.M. for B-18 and B-19 of the
secretariat Officers
v) Rs.500 for Gas and 500 for Electricity total
1000 for B-20 and above of the Secretariat.
Note:- The Utility Allowance for the

Secretariat Officers B-17 and above was
frozen at the level draw on 31-05-1994 and
the officer entered after 1-06-1994 are not
admissible for this allowance.
42 Warden Allowance i) Chief Warden BMC Rs. 150 P.M. in
addition to free transport and telephone
facility
ii) Warden of BMC Rs.250/- without any
additional facility.
78
iii) Warden of Government College

Polytechnic Institute Rs. 100 P.M.
without any facility
iv) Warden of Government High School
Rs.50/- P.M. without any facility
43 Washing Allowance. Rs.50 P.M. to the eligible class-iv employees
posted in Quetta District
No.FD(R-I)III-77/2004/2570, Dated Quetta, the 18th December, 2004
Subject:- ADMISSIBILITY OF ALLOWANCE TO POLICE & JUDICIARY.
1. POLICE REFORMS.
The Government of Balochistan is also providing the following additional

allowances & benefits to Balochistan Police personnel:-
(a) Rs.500/- p.m. as additional allowance for all Police personnel

attached / posted with Madadgar Centre “15” w.e.f 10-1-2001.
(b) Rs.681/- p.m. as Ration allowance to the rank from Constable to Sub
Inspector.
(c) Special Protection Group (SPG) Allowance @ 20% of the basic pay
to the employees of Anti Terrorist Force (ATF) w.e.f 1-12-1993.
(d) Uniform Allowance @ Rs.250/- p.m. to the gazetted Police officers

i.e. Inspectors and above. Inspectors / ASP / DSP are also entitled to
draw the initial uniform grant of Rs.4000/- at the time of their
promotion / appointment to these posts w.e.f 22-4-1991.
(e) 5% of the basic pay to all Police personnel w.e.f 1-7-2001.
(f) 40% Special Allowance to the officers and staff of Balochistan

Highway Police on initial of pay scale w.e.f. 08-10-2003.
(g) 20% Teaching allowance on basic pay sanctioned to the teaching staff
of Police Training School Quetta
2. JUDICIAL REFORMS.
In Balochistan, the following additional allowances and benefits are

provided to judiciary officers/officials:-
(i) Judicial Allowance sanctioned to the incumbents of following posts w.e.f 1-
7-2000 at the rates mentioned against each:-
79
1. District & Session Judges. Rs.2000/- p.m.
2. Addl: Distt: & Session Judges, Rs.1500/- p.m.

Presiding Officers Labour Courts..
3. Sr. Civil Judges / Civil Judges / Rs.1000/- p.m.

Members Majlis-e-Shoora /
Judicial Magistrates & Qazis.
(ii) In addition to above, Additional Judicial Allowance at the rate mentioned

against each with Utility Allowance @ 10% of basic pay to the incumbents
of following posts w.e.f 1-9-2004 are also allowed:-
1. District & Session Judges, Addl: Rs.5000/-p.m.

Distt: & Session Judges/ Senior
Civil Judges and Members Majlis-
e-Shoora.
2. Civil Judges / Judicial Magistrates Rs.4000/-p.m.

& Qazis.
3. All the Judicial Officers of 10% of basic pay as

subordinate Courts along with Utility Allowance.
Court staff of the subordinate
Courts.
(iii) 5% on the basic pay to the staff of the Judiciary.
(iv) In addition to above, a Special Judicial Allowance to all the judiciary

officials of High Court of Balochistan and subordinate Courts in Balochistan
at the rate of 15% of the basic pay w.e.f 12-1-2004.
No.FD(R-I)III-77/2004, Dated Quetta, the 21st April, 2005
Subject: SALARY AND ALLOWANCES OF MPA
In this Province the Members Provincial Assembly are getting the privileges
in question at the following rates noted against each:-
1. Sumptuary Allowance. Rs. 3000/- p.m.

2. Daily Allowance. Rs. 550/- p.m.
3. Office Maintenance Allowance. Rs. 5000/- p.m.
4. Session Allowance. Rs. 500/- per day
No.FD(R-I)III-27/2005/1732 Dated Quetta, the 26th May, 2005

80
Subject: REASONS FOR ALLOWING 40% COMPENSATORY

ALLOWANCE TO THE EMPLOYEES OF B-1 TO B-17 OF ALL
DISTRICTS OF BALOCHISTAN EXCEPT QUETTA.
Quetta being the Provincial Headquarter is an attractive place as compared to

rest of other districts. The civic facilities are available in better form in Quetta and it is the
utmost try of majority of the employees to stay at Quetta, even on transfer, the employees
used to hesitate to go outside Quetta for the reason that their pay will be reduced. Because in
Quetta, the rate of House Rent Allowance is higher i.e 45% whereas in other districts, it is
30% of minimum of Pay scale and Conveyance Allowance is also admissible to the
employees working in Quetta but the same is not allowed in other districts.
No.FD(R-I)I-8(Court)/2006/649 Dated Quetta, the 23rd May, 2006
Subject: FREEZING OF ALLOWANCES.
Vide para-5(vi) of the revised pay scale, 1994, all Allowances and Special
Pays have been maintained/frozen at the level drawn/admissible at the rates as on 31.5.1994.
No.FD(R)III-52/97/2855, Dated Quetta, the 9th December, 1997
ADDITIONAL ALLOWANCE.
O R D E R.
The Government of Balochistan is pleased to sanction additional allowance

at the rate of Rs. 500/- p.m (Rupees five hundred only) per month to each of the following
categories of police personnel attached with Madadgar Centre “15” working under the
administrative control of the Inspector General of Police Balochistan, with effect 10 th
January, 2001.
1. Deputy Superintendent of Police. One.

2. Prosecuting Inspector. One.
3. Inspectors. Three
4. Lady Inspector. One
5. Sub-Inspector. Seven
6. Assistant Sub-Inspector. Eighty-two
7. Head Constable. Seventeen
8. Constable. Sixty one
9. Lady Constable. Two
81
2. The admissibility of this allowance shall be subject to review after one year
in the light of performance of the said Centre.
No.FD(R)III-6/2001/1998-2034,Dated Quetta, the 28th June, 2001
ADDITIONAL COMPENSATORY ALLOWANCE .

O R D E R.
The Government of Balochistan is pleased to sanction Additional

Compensatory Allowance in respect of Mekran Division and Kharan District and Additional
Agency Allowance in respect of Zhob, Loralai (excluding Duki Sub-Division), Chagai
(excluding Nushki Town), Killa-Saifullah, Kohlu, Dera Bugti, Barkhan and Musakhail
Districts with effect from the 1st day of January, 1995 at the following rates:-
1) 25% on the difference of pay drawn on 31.5.1994 and the existing pay, in
the Revised Pay Scales 1994 to employees from B-1 to 17.
2) 20% on the difference of pay drawn on 31.5.1994 and the existing pay in
the Revised Pay Scales 1994 to employees in B-18 & above.
No. FD(R)II-6/91/426-476 Dated Quetta, the 12th January, 1995
O R D E R.
In partial modification of this Department’s Order No. FD(R)I-1/91/104-230,

dated 12.1.1995 the clause “Chagai (excluding Nushki Town)” appearing in line No. 5 may
be read as “Dalbandin Tehsil of Chagai District (existing Dalbandin Tehsil, Nukundi Tehsil,
Taftan Sub-Tehsil and Chagai Sub-Tehsil)”. The “existing pay” means pay on 1.1.1995.
No. FD(R)III-62/95/AAA/1116-1226 ,Dated 29.3.1995
O R D E R.
In continuation of this Department’s Notification NO. FD(R)1-1/70, dated

29th September, 1970 and in pursuance of the decision of Provincial Cabinet, the
Government of Balochistan has decided to allow an Additional Compensatory Allowance
@ Rs. 300/- and Rs. 350/- per month in two phases to the following categories as under:-
82
I. With effect from 01-10-1996 at the following rates:-
1) Employees in BPS 1-5 Rs. 150/- per month

2) Employees in BPS 6-17 Rs. 175/- per month
3. Employees in BPS 18 & Rs. 150/- per month
above.
II. With effect from 1-10-1997 at the following rates, in addition to the
above.
1) Employees in BPS 1-5 Rs. 150/-per month +150/-

2. Employees in BPS 6-17 Rs.175/-per month + 175/-
3. Employees in BPS 18 & Rs.150/-per month +150/-
Above.
2. This allowance is admissible in the following Districts/areas only:-

1. Kalat District 2. Khuzdar District
3. Mastung District 4. Lasbella District
5. Awaran District 6. Jhal Magsi District
7. Bolan District 8. Sibi District
9. Ziarat District 10. Nasirabad District
11. Jaffarabad District 12. Pishin District
13. K. Abdullah District 14. Nushki town of ChaghiDistt:
15. Dukki Tehsil of Loralai16. Panjpai Sub-Tehsil Aghbarg
District.And Kuchlak of Quetta Distt:
No. FD(R)1-8/96/1710-1840 D ated Quetta, the 16th October, 1996
AGENCY ALLOWANCE.
N O T I F I C A T I O N.
The Governor of Balochistan is pleased to sanction Agency Allowance at the

rate of 40% (Forty percent) of the basic pay to all classes of Government servants posted in
the Mari/Bugti Agency, with effect from 1st February, 1974.
NO.FD(R)I-I/70. Dated Quetta, the 13th February, 1974
The Governor of Balochistan is pleased to sanction “Agency Allowance” at

the rate of 40% (Forty percent of basic pay to all classes of Government Servants, posted in
the tribal territories of the following Districts/Agencies, with immediate effect:-
83
1. Zhob District.
2. Killa Saifullah District.
3. Loralai District (excluding Duki Tehsil).
4. Musa Khail District.
5. Barkhan District.
6. Dalbindin Tehsil of Chagai District. (Existing Dalbindin Tehsil,
Nokundi Tehsil, Taftan Sub-Tehsil and Chagai Sub-Tehsil).
NO.FD(R)I-1/70/1972-2072, Dated Quetta, the 22nd July, 1992
Subject:- ADMISSIBILITY OR OTHERWISE OF 40% AGENCY

ALLOWANCE IN ADDITION TO 40% AREA COMPENSATORY
ALLOWANCE TO POLICE PERSONNEL.
Both the allowances i.e. Agency Allowance @ 40% of pay without any limit
and Compensatory (Un-attractive Area) Allowance with limit/ceiling are admissible.
NO.FD(R)III-60/1992/3232 Dated Quetta, the 23rd September, 1992
Subject:- AGENCY ALLOWANCE.
Orders issued by this Government are applicable to the employees of the

Provincial Government. Levies Personnel governed by the Federal Government are not
entitled to the benefits allowed by this Government. In this connection Federal Government
may be approached.
NO.FD(R)III-60/1992/3233, Dated Quetta, the 23rd September, 1992
Subject:- APPLICATION FOR DEMAND FOR AGENCY ALLOWANCE.
Since the sanctioning of Agency Allowance to Federal Employees is a

Federal matter, the Provincial Government is helpless.
NO.FD(R)I-1/95, Dated Quetta, the 27th June, 1993
Subject:- GRANT OF AGENCY ALLOWANCE TO FEDERAL GOVERNMENT

EMPLOYEES IN BALOCHISTAN.
The Balochistan Government is allowing Agency Allowance to the

Provincial employees only. Since the employees of Pakistan Meteorological Department
84
posted in Balochistan are the employees of Federal Government, orders for the grant of
Agency Allowance are not applicable to them.
NO.FD(R)I-1/95, Dated Quetta, the 14th December, 1993
Subject: 1. GRANT OF COMPENSATORY ALLOWANCE.

2. GRANT OF AGENCY ADDITIONAL ALLOWANCE.
Agency Allowance/Compensatory allowance @ 40% of the running pay

sanctioned to all employees in BPS-1 to BPS-17 except Quetta has been frozen at the level
drawn by employees serving in these Districts on 30-11-2001. In this respect further
clarifications has been circulated by this department on the recommendations of the
Anomaly Committee vide No.FD(R-I)III-72/2002/Anomaly/376-507 dated 16th February,
2002.
No.FD(R-I)I-8/2002/1022. Dated Quetta, the 7th May, 2002
In supersession of this Department’s Notifications No. FD(R)I-8/97/2857-

2982, dated 10th December, 1997 and No. FD(R)I-8/97/3101-3220, dated 31st December,
1997, the Government of Balochistan is pleased to sanction AGENCY ALLOWANCE @
40% of running pay to all employees in B-1 to 17 posted/working in ZHOB, KILLA
SAIFULLAH, MUSA KAHEL, BARKHAN, LORALAI ( except Dukki Tehsil), KOHLU,
DERA BUGTI, CHAGAI (except Nushki Town) Districts and Compensatory Allowance @
40% of running pay to all employees in B-1 to 17 posted/working in TURBAT (KECH),
PANJGOOR, GAWADAR, KHARAN, KALAT, KHUZDAR, MASTUNG, LASBELLA,
AWARAN, SIBI, ZIARAT, PISHIN, JHALMAGSI, BOLAN, JAFFARABAD, KILLA
ABDULLAH, DERA MURAD JAMALI Districts, DUKKI TEHSIL AND NUSHKI
TOWN. The above allowances would be admissible with effect from IST December, 1997
in lieu of following allowances only:-
1) AGENCY ALLOWANCE sanctioned vide No. FD(R)I-1/70, dated

13.2.1974 and FD(R)I-1/70/1972-2072, dated 22nd 1992.
85
2) COMPENSATORY (MEKRAN/KHARAN) ALLOWANCE Sanctioned

vide No. FD(R)I-1/78, dated 18.6.1978 and No. FD(R)I-1/92/201-235, dated
28.1.1992.
3) ADDITIONAL AGENCY/ADDITIONAL COMPENSATORY

(MEKRAN/KHARAN/KALAT) ALLOWANCE sanctioned vide No.
FD(R)I-1/91, dated 12.1.1995 and No. FD(R)1-8/96/1710-1840, dated
16.10.1996.
No. FD(R)I-8/98/420-520 Dated Quetta, the 22nd April, 1998
AREA ALLOWANCE.
Subject:- AREA ALLOWANCE
That Rs. 100/- p.m. was sanctioned in the Pay Scales, 1983 to qualified High
School Teachers who teach basic/natural sciences which was enhanced in the Pay Scales,
1991 B-I to B-15 from Rs. 100/- to Rs. 200/- p.m. In this behalf of the circulars
No.FD(R)III(40-41)/83, dated 27-8-1983 and No.FD(R)II-29/91/3418-3516, dated 28-7-
1991 may be perused.
NO.FD(R)VII-13/2005/1687, Dated Quetta, the 16th September, 2005
BALOCHISTAN ALLOWANCE.
O R D E R.
The Government of Balochistan has decided to sanction “Balochistan

Allowance” to the following staff of the Health Department with effect from 1 st May, 1986:-
Designation. Rate of Balochistan Allowance.

1. Nursing Sister Rs. 300/- per month.
2. Tutor Sister Rs. 300/- per month
3. Nursing Superintendent Rs. 300/- per month.
4. Staff Nurse Rs. 300/- per month
5. Lady Health Visitors Rs. 200/- per month.
No. FD(R)II-17/86/1532-55, Dated Quetta, the 23rd April, 1986

86
Subject:- BALOCHISTAN ALLOWANCE.
Rs. 300/- p.m. as Balochistan Allowance is admissible to the Staff Nurse

only and not to Male Nurse.
NO.FD(R)II-17/96/1350, Dated Quetta, the 29th August, 1996
CHARCOAL ALLOWANCE.
Subject:- SUPPLY OF CHARCOAL TO PEONS/CHOWKIDARS.
Finance Department advises that charcoal may be supplied to 5 Seers per
Segri (Angethi) to those Government servants who are not working in centrally heated
building. The peons/chowkidars etc (class-IV) be provided with one Segri for two, while
one Segri be provided in one room during winter.
2. The cost of charcoal may be met from contingencies of the Department

provided the total amount under contingencies has not been exceeded. No further amount
shall be paid for the Department’s Budget under contingencies. It is further stated that
Administrative Officer/Section Officer should make sure that the charcoal is used in the
office premises and not taken to the houses. This order shall only apply to those office
buildings which are not centrally heated.
NO.FD(R)II-6/74, Dated Quetta, the 25th January, 1975
O R D E R.
The Government of Balochistan has decided to allow Charcoal Allowance at

the rate of Rs. 33/- (Thirty-three) per month to the Naib Qasid and Security Guard of the
Balochistan Secretariat, with immediate effect.
This facility will be in lieu of the physical supply of charcoal during Winter
Season.
NO.FD(R)II-6/90/5194-95, Dated Quetta, the 28th August, 1990
O R D E R.
The Order of even number, dated 28th August, 1990 regarding Charcoal Allowance stands
withdrawn with effect from 31st January, 1991. The concerned categories of staff of
87
Balochistan Secretariat shall be provided Charcoal as per prescribed scale with effect from
1.2.1991.
2. The expenditure involved will be debitable under the proper head of account
within the budget grant for the year, 1990-1991.
No. FD(R)II-6/334-60 Dated Quetta, the 24th January, 1991
O R D E R.
In partial modification of this Department’s letter No.FD(R)II-6/90/354-60,

dated 24.1.1991, it has now been decided that the concerned categories of staff of
Balochistan Secretariat shall be provided Charcoal as per prescribed scale with effect from
15th November to 15th March. The payment made earlier to the concerned employees in
pursuance of Finance Department’s letter No.FD(R)VI-6/90/5194-96, dated 28.8.1990, shall
be adjusted.
No. FD(R)II-6/91/2382-2400, Dated Quetta, the 4th May, 1991
Subject:- ADMISSIBILITY AND ISSUANCE OF CHARCOAL ALLOWANCE

TO CLASS-IV EMPLOYEES OF WOOL SPINNING PLANT CHOTO
(MASTUNG).
As per existing policy/practice, no charcoal Allowance is allowed to the

employees. However, during winter season i.e. from 15th November to 15th March every
year, Naib Qasids, Daftari, Chowkidar etc: are provided charcoal @ 2.5 k.g per head per day
for working days.
NO.FD(R)II-6/1993/1862, Dated Quetta, the 9th August, 1993
O R D E R.
The Government of Balochistan has decided to allow Charcoal Allowance (in

lieu of physical supply/provision of charcoal) to the eligible employees of the Balochistan
Civil Secretariat during the winter season (15th November to 15th March every year) at the
following rates:-
88
i) Security Guards/Chowkidars. Rs.425/-per month

ii) Naib Qasids and other Class-IV Rs. 212/50 p.m.
employees.
No. FD(R)III-5o/93/2034-62, Dated Quetta, the 10th August, 1993
Subject:- CHARCOAL ALLOWANCE.
The Government of Balochistan is allowing Charcoal to those Class-IV

employees who are required to sit outside the office during the office hours. However,
Finance Department has never specified the post to which Charcoal/Charcoal Allowance is
allowed. It is for the Administrative Department to see as to which of the categories deserve
for the provision of Charcoal or Charcoal Allowance in lieu thereof.
NO.FD(R)II-6/1993/1862, Dated Quetta, the 12th Jan:1994
O R D E R.
The Government of Balochistan has decided to allow Charcoal Allowance

(in lieu of physical supply/provision of charcoal) to the eligible employees of attached
Departments/offices of the Balochistan Government during the winter season from 15 th
November to 15th March at the following rates:-
i) Chowkidars (including Tube-well Rs. 425/- p.m.

Operators of PHE/I&P Department).
ii) Naib Qasids. Rs. 212.50/- per month
2. The expenditure on account of Charcoal Allowance is to be met out

of the existing budget allocation under the head “Hot & Cold Weather Charges” and no
additional funds for the purpose will be provided by the Finance Department.
No. FD(R)II-32/95/2841-2961 Dated Quetta, the 18th October, 1995
Subject:- APPLICATION FOR CHARCOAL.
The Security Guards of Civil Hospital are also entitled for the Charcoal
Allowance @ Rs. 425/p.m for four months i.e. from 15th November to 15 March.
89
2. It is further clarified that Daftaries of the attached Departments may also be

allowed Charcoal Allowance @ Rs. 212/- p.m for four months i.e. from 15th November to 15th
March.
No. FD(R)II-32/96/165, Dated Quetta, the 12th February, 1996
Subject:- ADMISSIBILITY OF FIXED CHARCOAL ALLOWANCE FOR

CHOWKIDAR/NAIB QASID.
The Charcoal Allowance at the specified rate is admissible without excluding

gazetted holidays/casual leave.
No. FD(R)II-32/96/354, Dated Quetta, the 14th March, 1996
Since Dak Runner and Naib Qasid is one and the same post, Finance
Department, therefore, agrees to allow charcoal allowance to Dak Runners.
No. FD(R)II-32/96/297, Dated Quetta, the 7th April, 1996
Subject:- PAYMENT OF CHARCOAL ALLOWANCE.
The Finance Department agrees to allow Charcoal Allowance to the

Tubewell Operator only. So far as the Steward is concerned, he is not entitled for the Charcoal
Allowance.
No. FD(R)II-32/96/753, Dated Quetta, the 2nd June, 1996
Subject:- GRANT OF CHARCOAL TO THE CLASS-IV EMPLOYEES.
The Finance Department agrees to allow Charcoal Allowance to the Daftari

also as admissible to Naib Qasid.
No. FD(R)II-32/96/792, Dated Quetta, the 16th June, 1996

90
Subject:- LEGAL ADVICE.
Since the nature of duties of Khalasi in the Government Printing Press are
similar to that of Naib Qasid, Finance Department agrees to allow Charcoal allowance to this
category, subject to further condition that they were in receipt of Charcoal in the past.
The Finance Department agrees to allow Charcoal Allowance to the Chain-

man of the Labour Department, as admissible to Naib Qasid.
Subject:- CHARCOAL ALLOWANCE IN LIEU OF PHYSICAL

SUPPLY/PROVISION OF CHARCOAL.
The orders issued by the Government are not directly applicable to the
employees of LCS/Corporation. As per practice it has been observed that Local Government
Department takes its own decision for the employees of Corporation on their merits in the
light of instructions issued by the Government from time to time. In the instant case as well
Local Government Department may, therefore, decide the issue at their own accord.
No. FD(R)II-32/96, Dated Quetta, the 3rd July, 1996
Subject:- CHARCOAL ALLOWANCE IN LIEU OF PHYSICAL

SUPPLY/PROVISION OF CHARCOAL.
The Balochistan Local Government Board is itself competent to take decision

on such matters. Therefore, the matter may be placed before it.
No. FD(R)II-32/96/1020, Dated Quetta, the 9th July, 1996
O R D E R.
In continuation of this Department’s order No. FD(R)II-32/95/2841-2961,

dated 18th October, 1005, it is clarified that the categories/employees which have not been
mentioned therein but were in receipt of Charcoal under valid orders in the past would also be
91
entitled to Charcoal Allowance for four months i.e. 15th November to 15th March during
winter season.
2. The expenditure on account of charcoal allowance is to be met out of the

existing budget allocation under the head “Hot & Cold Weather Charges” and no additional
funds for the purpose will be provided by the Finance Department.
No. FD(R)II-32/96/1139-1220 Dated Quetta, the 4th August, 1996
Subject:- FIREWOOD CHARCOAL ALLOWANCE.
The Daftari is also entitled for the Charcoal Allowance @ Rs. 212.50 per
month for four months i.e from 15th November to 15th March.
No. FD(R)II-32/96, Dated Quetta, the 12th December, 1996
Orders allowing the charcoal allowance were issued on 10.8.1993. Knowing

the rules position and date of issue of these orders the Administrative Department is
recommending payment of arrears even before this arrangement was put in place. This is
neither logical nor covered under the rules.
The Cook and Bearer are not entitled to Charcoal Allowance. Attention is
also invited to this Department’s orders dated 10.8.1993 wherein it has clearly been
mentioned that charcoal allowance is admissible to the eligible employees and is in lieu of
physical supply/provision of charcoal.
The Finance Department in the orders issued vide No. FD(R)III-50/93/2034-

62, dated 10th August, 1993 has clearly stated that Charcoal Allowance is in lieu of physical
supply/provision of Charcoal to the eligible employees of Balochistan Civil Secretariat. If the
92
said employees were provided charcoal physically in the past ( prior to 10.8.1993 ) then they
are entitled to the Charcoal Allowance, otherwise not.
Subject:- ALLOWING CHARCOAL ALLOWANCE AT THE PRESCRIBED

RATED TO THE MALIES OF FATIMAH JINNAH GENERAL AND
CHEST HOSPITAL, QUETTA.
If Malies of the Fatimah Jinnah General and Chest Hospital, Quetta were
being provided Charcoal in the past, (or ever allowed), they are entitled for the Charcoal
Allowance because Charcoal Allowance has been allowed in lieu of physical supply/provision
of Charcoal. The case of the said malies may be disposed of accordingly.
Refer to this Department’s Order No. FD(R)II-32/96/1139-1220, dated 4 th

August, 1996 wherein it has clearly been mentioned that all the categories of employees who
were in receipt of charcoal under valid orders are entitled for the CHARCOAL
ALLOWANCE sanctioned vide No. FD(R)II-32/95/2841-2961, dated 18th October, 1995.
2. It is, therefore, requested to kindly follow the instructions of the Government

strictly and pay the charcoal allowance to the eligible employees without delay.
Administrative Department may, however, demand funds, in case of shortfall, from the
Finance Department.
No. FD(R)II-32/98/183-212, Dated Quetta, the 21st January, 1998
Subject:- DEDUCTION OF CHARCOAL ALLOWANCE OF LEAVE PERIOD.
The Government of Balochistan does not deduct the Charcoal Allowance

from its employees during their leave period.

93
Subject:- PAYMENT OF CHARCOAL TO NAIB QASID.
The Charcoal Allowance is admissible during the leave also if availed

from 15th November to 15th March.
No. FD(R)II-32/2000/714, Dated Quetta, the 1st May, 2000
Only the following categories of the Class-IV employees in Government

Departments are entitled for charcoal Allowance.:-
1. Chowkidar/Tubewell Operator of PHE/Irrigation Deptt:

2. Naib Qasids/Dak Runner.
3. Daftaries.
No. FD(R)III-32/2002/15, Dated Quetta, the 4th January, 2002
Subject: ADMISSIBILITY OF CHARCOAL ALLOWANCE.
The Charcoal Allowance is allowed to the authorized categories of

Government employees in the light of this department Orders No.FD(R)II-32/95/2841-2961
dated 18-10-1995. It is to add here that the Balochistan Health Foundation is an
autonomous body, therefore, the matter may be disposed off by authorized forum of the
organization at its own level.
No.FD(R-I)II-32/2004/820, Dated Quetta, the 25th Feb: 2004
Subject: REQUEST FOR GRANT OF CHARCOAL ALLOWANCE.
The Charcoal Allowance was sanctioned in favour of Class-IV categories

many years ago at that time when no Gas facility was available in the offices. The Kitchen
staff of the Chief Minister’s Secretariat are availing Gas Facility in their posting place,
therefore, they are not entitled for Charcoal Allowance.
No.FD(R-I)II-32/2005/1415, Dated Quetta, the 1st July, 2005

94
Subject: SANCTION OF CHARCOAL ALLOWANCE FOR VALVEMEN,

PUMP DRIVERS OF BOLAN MEDICAL COLLEGE, QUETTA.
The concurrence of Finance Department is given to allow the Charcoal

Allowance for the prescribed period to Valveman and Pump Drivers in Bolan Medical
College, Quetta subject to the condition that they are not availing the Gas facility in their
place of performing duty.
No.FD(R-I)II-32/2005/1429, Dated Quetta, the 4th July, 2005
Subject: CHARCOAL ALLOWANCE.
The Order of Finance Department dated 10-8-1993, whereby Charcoal

Allowance was allowed to the eligible employees of the Balochistan Civil Secretariat during
the Winter Season from 15th November to 15 th March is still intact and no further change
has been made till date.
No.FD(R-I)II-32/2006/266, Dated Quetta, the 25th March, 2006
Subject: GRANT OF CHARCOAL ALLOWANCE FOR THE FISCAL YEAR,

2005-2006.
The Charcoal Allowance is admissible during the winter season from (15th
November to 15th March of every year) to the Farash and Malies @ Rs. 212/50 per month in
the light of Order No. FD(R)III-50/93/2034-62, dated 10-8-1993. But the Sweepers are not
entitled for this benefit.
No.FD(R-I)II-32/2006/821, Dated Quetta, the 13th June, 2006
CHARGE ALLOWANCE.
NOT IFICATION
The Governor of Balochistan has been pleased to sanction charge allowance

to the Headmistresses of the Primary/Middle Schools at the following rates with effect from
1st July, 1979:-
1. Headmasters/Headmistresses of Rs. 5/- P.M

Primary Schools provided there are
95
Five teachers and 150 students in the

School.
2. Headmasters/Headmistresses of Rs.15/- P.M.

of Middle Schools.
No. FD(R)VII-13/79 Dated Quetta, the 26th June, 1979
Subject: CHARGE ALLOWANCE TO PRINCIPALS
Under item 14 of the Balochistan Senior Teaching Posts (National Pay

Scales)Rules, 1974, Charge Allowance is admissible to following categories of teaching
staff:-
“14. Charge Allowance. The Charge Allowance shall be allowed to the

posts of Principals and Headquarters/Headmistresses in the National Pay
Scales according to the following rates:-
(1) Headmasters/Headmistresses of Government Rs. 50/- P.M

High Schools/Principal Comprehensive High
School.
(2) Principal Government Intermediate College/ Rs. 100/- P.M

Commercial Institute Quetta.
(3) Principals Government Degree Colleges/ Rs.150/- P.M

Polytechnic Institute.
2. Principals of Elementary Colleges are, however, allowed Rs.100/- as charge

allowance.
No.FD(R)VII-12/81/1407, Dated Quetta, the 26th May, 1981
O R D E R.
The Charge Allowance admissible to Principals of Government Elementary

Colleges/Teachers Training Institutes is hereby enhanced from Rs. 50/- per month to Rs.
100/- per month with immediate effect.
No.FD(R)VII-12/86/512-16, Dated Quetta the 2nd March, 1986

96
Subject: CHARGE ALLOWANCE.
Reference Para-16 of this Department’s circular letter No. FD(SR-II)1-67/83,

dated 24-8-1983 and letter No. FD(SR-II)2-99/81, dated 24-01-1984 and to state that the
Provincial Government has been pleased to allow the following revised rates of Charge
Allowance to the categories of officers noted against each:-
1. Principals of Degree Colleges/ Rs. 600/- per month.

Colleges of Technology/Colleges
of Commerce.
2. Principals of Intermediate Colleges/ Rs. 350/- per month.

Polytechnic/Commercial Training
Institutions awarding diploma or
Certificate equivalent to an Intermediate
Certificate.
Those orders shall take effect from 1 st April, 1989.
No.FD(R-II)2-99/81, Dated Quetta, the 1st April, 1988
Subject: CHARGE ALLOWANCE.
The charge allowance is admissible as under:-

1. Principals Intermediate Colleges/ Rs.100/- p.m.
Elementary College/Technical Training
Institute.
2. Head Masters of the High Schools. Rs. 50/- p.m.
3. Head Master/Principal of the Higher Rs. 50/- p.m.

Secondary School.
No.FD(R)VII-12/89/4248, Dated Quetta, the 1st October, 1989
Subject:- CHARGE ALLOWANCE.
Reference sub para-3 and 6 of paragraph-13 of this Department’s

notification No. FD(R)III(4041)/84, dated 26 th December, 1984 on the subject captioned
above and to say that the Government of Balochistan is pleased to sanction the following
revised rates of Charge Allowance, with immediate effect:-
97
a) Principal of Degree Colleges Rs. 600/- p.m.
b) Principals of Inter Colleges Rs. 350/- p.m.

Polytechnic Institute.
No. FD(R)VII-12/90/4037-62 Dated Quetta, the 28th July, 1990
O R D E R.
Sanction is hereby accorded to the grant of Charge Allowance of Rs. 200/-

per month to the Inspectors of Police who are posted as S.H.O. Incharge of at Police Station.
2. This order will take immediate effect.
No. FD(R)III-6/91/2173-97, Dated Quetta, the 22nd April, 1991
O R D E R.
In partial modification of this Department’s Orders No. FD (R)VII-

12/82/Demand, dated 25th June, 1982, the Government of Balochistan is please to enhance
the Charge Allowance as under with immediate effect:-
POST EXISTING RATE ENHANCED RATE.
1. Principals of Model High Rs. 50/- per month. Rs. 100/- per month.
Schools/Headmasters/
Head/Mistresses of High
Schools.
2. Headmasters/Headmistress Rs. 30/- per month Rs. 60/- per month

of Middle School.
3. Headmasters/Headmistress Rs. 20/- per month Rs. 50/- per month
of Primary Schools
(with at least five teachers).
No. FD(R)VII-13/D/3191-3240, Dated Quetta, the 18th July, 1991
Reference this Department’s circular letter No.FD(R)VII-13/D/91, dated 8th

July, 1991, on the subject cited above and to say that it has been decided to delete the
98
condition “with at least 5 Teachers” for the admissibility of Charge Allowance @ Rs. 50/-
p.m. to the Head Masters/Head Mistress of Primary Schools.
No. FD(R)VII-13/D/92/344-377, Dated Quetta, the 8th February, 1992
The Principals of Model Schools and Head Masters/Head Mistresses of High

Schools are entitled to Rs. 100/- per month as charge allowance. However, Principals of
Training Centres/Government Vocational Institutes are allowed Rs.50/- per month as charge
allowance.
No. FD(R)VII-12/1992/3736, Dated Quetta, the 2nd November, 1992
CHIEF MINISTER’S SECRETARIATALLOWANCE .

Subject: RESTORATION OF CM’S SECRETARIAT ALLOWANCE AND
SPECIAL PAY IN ADDITION TO SECRETARIAT ALLOWANCE
TO THE OFFICER AND STAFF WORKING IN THE CHIEF
MINISTER’S SECRETARIAT.
The Government of Balochistan has been pleased to restore with effect

from 1-7-1989 Special Pay/Allowance admissible to the employees working in the Chief
Minister’s Secretariat at the following rates in addition to 20% Secretariat Allowance as
follows:-
B-1 & 2 Rs. 50/- p.m

B-3 – 6. Rs.100/- p.m
B-7 – 9. Rs.150/- p.m
B-10 & above. Rs.250/- p.m
Under Secretary. Rs.220/- p.m
Deputy Secretary. Rs.250/- p.m
Addl: Secretary. Rs.300/- p.m
Secretary. Rs.500/- p.m
The above mentioned special pay will not be admissible to the employees
who had already got their erstwhile special pay merged into their pay at the time of move-
over or promotion to the next scale.
No.FD(R)II-28/89/5817-20. Dated Quetta, the 28th November, 1989.

99
Subject: GRANT OF CHIEF MINSTER’S SECRETARIAT ALLOWANCE.
This Provincial Government has allowed the Chief Minister’s Secretariat

Allowance to the Officers/officials working in the Chief Minister’s Secretariat at the
following rates:-
BPS (1-4) Rs. 50/- p.m
BPS (5-10) Rs.100/- p.m
BPS (11-16) Rs.150/- p.m
BPS (17-18) Rs.220/- p.m
Deputy Secretaries/…. Rs.250/- p.m
Secretaries and
Equivalent.
No.FD(R)III-27/HHE/481-83, Dated Quetta, the 31 st March, 1994
Subject: REVISION OF CHIEF MINISTER ALLOWANCE.
The employees working in the Chief Minister Secretariat Balochistan are

drawing the subject allowance at the following rates:-
B-1 & 2. Rs. 50/- p.m

B-3-6. Rs.100/- p.m
B-7-9. Rs.150/- p.m
B-10 & above. Rs.250/- p.m
Under Secretary. Rs.220/-p.m.
Deputy Secretary. Rs.250/- p.m
Addl: Secretary. Rs.300/- p.m
Secretary. Rs.500/- p.m
No.FD(R-I)III-27/HHE/2003/578 Dated Quetta, the 16 th April, 2003.
COMPENSATORY ALLOWANCE.
Subject: GRANT OF COMPENSATORY ALLOWANCE AND OTHER

CONCESSIONS TO GOVERNMENT SERVANTS POSTED TO UN-
ATTRACTIVE AREAS.
The Governor of West Pakistan has been pleased to sanction Compensatory

Allowance to Government servants while working in the Un-attractive Areas, which for the
purpose of these rules would mean the whole of Kalat Division, Quetta Division excepting
Quetta Town, and the Tribal Areas of the former Balochistan, N.W.F.P. and the Panjab at the
rate given below:-
Kalat Division.
(a) Non-gazetted staff @ 40%, subject }

to a maximum of Rs. 100. }
100
(b) Gazetted Officers soft Class II and } To be calculated on the pay of

Equivalent status, @ 40%, subject } Government servants as defined
To a maximum of Rs. 200. } in the C.S.R. (exclusive of special
Pay).
(c) Gazetted Officers of Class I and }
equivalent status @ 40%, subject }
Quetta Division and Tribal Areas of former Panjab and N.W.F.P.____
(a) Non-gazetted staff @ 20%, subject }

(b) Gazetted Officers of Class II, and } To be calculated on the
equivalent status @ 20%, subject } pay of Government servants
to a maximum of Rs. 125. } as defined in the C.S.R.
(c) Gazetted Officers of Class I and } (exclusive of special pay).
equivalent status @ 20%, subject }
to a maximum of Rs. 200.
3. The Compensatory Allowance will be admissible subject to the following

conditions:-
(a) Government servants who are recruited on All West Pakistan basis and are liable
to be transferred outside the Un-attractive Areas (Class II, Class I and above)
will be entitled to the Compensatory Allowance during the period of their service
in these areas. It will not, however, be admissible to those drawing actual pay of
Rs. 1,500 or above per month;
(b) Those who belong to the Un-attractive Areas and are recruited for service within
the specified Un-attractive Areas and are not ordinarily liable to be transferred
outside the areas will not be entitled to this allowance. Non-locals when recruited
in future to such posts will also be entitled to this allowance while serving in the
Un-attractive Areas;
(c) Government servants having headquarters outside the Un-attractive Area would
not be entitled to any Compensatory Allowance irrespective of the fact that their
jurisdiction extends to Un-attractive area. Those whose charge extends to more
than one Un-attractive area will be entitled to the Compensatory Allowance at
such rates as is admissible in the area where their headquarters may be situated.
3. The Compensatory Allowance will be admissible with effect from the 1st
February, 1959. The scheme for the grant of this allowance is being introduced initially for a
period of five years at the end of which the position will be reviewed.
101
4. Any Government servant who is already in receipt of other Compensatory

Allowance like Trans-Frontier and Cis-Frontier Allowance, Separation or Local
Allowances, Mekran and Kharan Allowance, etc, and also becomes eligible for the
Compensatory Allowance sanctioned with this letter, will have the option, to retain, either
the existing allowance or the Compensatory Allowance now prescribed.
5. This option may be exercised within a period of four months from the date of
issue of these order and communicated to the competent audit authority in case of gazetted
officers and to the Head of Office in the case of non-gazetted officials. Failure to do so
within the prescribed period would be deemed to mean that the official concerned has opted
to retain his existing allowances.
No.FE(A)VI-78/58-251/59, Dated Quetta, the 12th March, 1959 (Government of West Pakistan, Finance Department)

ATTRACTIVE AREAS.
The Governor of West Pakistan has been pleased to sanction Compensatory

Allowance to certain Government servants working in the un-attractive areas.
2. Un-attractive area means the whole of Kalat Division, Quetta Division except
Quetta town, and the Tribal areas of the former N.W.F.P. and the former Panjab.
3. The Compensatory Allowance shall be admissible to all Gazetted

Government servants serving in the un-attractive areas and to such non-gazetted
Government servants who do not belong to any of the un-attractive areas by birth of
domicile and are recruited for serving within un-attractive areas subsequent to the 1st
February, 1950.
4. The Compensatory Allowance will be admissible at the following rates:-
(a) Non-gazetted staff at 40 percent, subject to a maximum of Rs. 100.
(b) Gazetted Officers of Class II and equivalent status at 40 percent , subject to a

maximum of Rs. 200.
(c) Gazetted Officers of Class I and equivalent status at 40 percent, subject to a

maximum of Rs. 300.
Quetta Division and Tribal area of former Panjab and N.W.F.P.___
(a) Non-gazetted staff at 20 percent, subject to a maximum of Rs. 75.
102
(b) Gazetted Officers of Class II and equivalent status at 20 percent, subject to a

maximum of Rs. 125.
(c) Gazetted Officers of Class I and equivalent status at 20 percent, subject to a
maximum of Rs. 200.
5. Government servants whose charge extends to more than one Un-attractive

area will be entitled to the Compensatory Allowance at such rates as are admissible in the area
where their Headquarters may be situated. In case the Headquarters of a Government Servant
are not situated in the Un-attractive areas the allowance will not be admissible not
withstanding the fact that his charge extends to such areas.
6. For the purpose of calculating the Allowance the pay of the Government
servant shall be taken to be ‘pay’ as defined in the Fundamental Rules exclusive of special
pay. A Government servant in receipt of pay of Rs. 1,500 or more will not be entitled to
the Allowance.
7. This Compensatory Allowance will be admissible with effect from the 1st
February, 1959. The scheme for the grant of this Allowance is being introduced initially for a
period of five years at the end of which the position will be reviewed.
8. Any Government servant who is already in receipt of other Compensatory

Allowance like Trans Frontier and Cis Frontier Allowances, Separation or Local Allowances,
Makran and Kharan Allowance, etc, and also becomes eligible for the compensatory existing
allowance or the Compensatory Allowance now prescribed.
9. The option may be exercised within a period of four months from the date of
issue of these orders and communicated to the competent audit authority in case of gazetted
officers and to the Head of Office in the case of non-gazetted officials. Failure to do so within
the prescribed period would be deemed to mean that the official concerned has opted to retain
his existing allowances.
10. This is in substitution of orders conveyed in Finance Department letter

No.FE(A)VI-78//58-251/59, dated the 12th March, 1959.
No.FE(A)VI-78/58-897/59, Dated Quetta, the 11th June, 1959 (Government of West Pakistan, Finance Department)
103

ATTRACTIVE AREAS.
That instances have come to the notices of the Finance Department in which
the word “posted” used in the aforesaid letter has been mis-interpreted to exclude those who
are recruited for service in the unattractive areas from the benefits of the above concession. It
is hereby clarified that non-gazetted Government servants who are either transferred to the
unattractive areas after 1st February 1959 or are specifically recruited for service in those
areas after that date would be eligible for the Compensatory Allowance provided they do not
belong to those areas by birth or domicile.
No.FE(A)VI-78/58-1411/60, Dated Quetta, the 28th November, 1960 (Government of West Pakistan, Finance Department)
Subject: COMPENSATORY ALLOWANCES ADMISSIBLE AT MUREE.
The Government has decided that consequent upon the consolidation of pay
scales of the non-Gazetted Government servants, the rates of the Compensatory Allowances
admissible at Muree as contained in the former Panjab Government, Finance Department
letter No. 1776. F.G, dated 16th January, 1923, have been revised as under:-
Inferior Establishment Superior Establishment
18 percent of pay plus Rs. 1 15 percent of pay subject to a minimum

per mensem, if free quarters are of Rs. 10.90 per mensem and a
not provided. Maximum of Rs. 50.00 per mensem.
2. The revised rates will be applicable with effect from 1st December, 1962.
No.704-SR-VI-64, Dated Quetta, the 1st June, 1964 (Government of West Pakistan, Finance Department)
Subject: COMPENSATORY ALLOWANCE TO THE PERMANENT NON-

GAZETTED ESTABLISHMENT POSTED AT MUREE.
Reference is invited to the Government of Panjab, Finance Department letter

No. 1776-GF, dated the 16th January, 1923, 3772/3, dated the 2nd February, 1923, 1415-SF,
dated the 3rd July, 1923 and West Pakistan Government Finance Department letter No. 704-
SR-VI-64, dated the 1st June, 1964 ( copies reproduced below) on this subject, and to state
that it has now been decided that compensatory allowances previously sanctioned for the
104
permanent Non-gazetted establishments of the various Departments serving at Muree may

also be allowed to the temporary establishments stationed at Muree with effect from the 1st
November, 1964.
No.1776-FG, dated the 16 th January, 1923. The Governor in Council is pleased to sanction,
with effect from 1st April, 1922, the following compensatory allowances under rule 44 of the
Fundamental Rules for the Provincial permanent non-gazetted establishments of all
departments except Forest, Police and Education, serving detailed in columns 2 & 3.___
Station Inferior Establishment Superior Establishment

1 2 3
Muree, Kassuli and 25% of pay plus Rs. 1 per mensem 20% of pay subject to a
Dalhousie. if free quarters are not provided. maximum of Rs. 50 and a
minimum of Rs. 10 per
mensem.
12 ½ of pay plus Rs. 1 per mensem
if quarters are not provided. 12 ½ of pay subject to a
Dharamsala and Kulu maximum of Rs. 10 per
Sub-division. mensem
The allowances will be admissible through the year and will supersede all
local winter allowances at present drawn except Grain Compensation Allowance. This will
not be admissible for temporary appointments establishment. In making such appointments a
consolidated rate of pay should be sanctioned sufficient to compensate for the high cost of
living in these places. The cases of any existing temporary employees should be reported to
Government if they require any special treatment.
Care should be taken to see that the pay of any post has not already been
fixed at a rate exceeding the prevailing plains rate in order to compensate for the extra
expensiveness of these localities. If it has been so fixed the pay of the post may be reduced to
the pay of the corresponding post in the plains and these allowances sanctioned in addition
thereto.
The rates in column 3 do not apply to Government servants who are provided
with free quarters or a house allowance in lieu thereof. Such cases, if any, should be reported
to Government for orders.
The additional expenditure during the current year will be met by re-
appropriation from anticipated savings in the grant for Grain Compensation Allowances under
105
the head of account concerned. In order to avoid laps all arrears on account of these
allowances should be drawn before the 15th of March, 1923.
No.3772/3, dated the 2nd February, 1923. The Governor in Council is pleased to sanction,
with effect from the 1st April, 1922, the following compensatory allowance under rule 44 of
the Fundamental Rules for the Provincial permanent non-gazetted establishments of the
Education Department serving permanently at the stations named in column 1 of the statement
below at the rates detailed in column 2 and 3_____
Station Inferior Establishment Superior Establishment

1 2 3
Muree, Kassuli and 25% of pay plus Rs. 1 per 20% of pay subject to a
Dalhousie. mensem if free quarters are not maximum of Rs. 50 and a
provided. minimum of Rs. 10 per
mensem.
Dharamsala and Kulu 12 ½ of pay plus Rs. 1 per 12 ½ of pay subject to a

Sub-Division. mensem if quarters are not maximum of Rs.25 and a
provided. minimum of Rs. 10 per
mensem
These allowances will be made admissible throughout the year and will
supersede all local and winter allowances at present drawn except grain compensation
allowance. They will not be admissible for temporary establishments. In making such
appointments a consolidated rate of pay should be sanctioned sufficient to compensate for the
high cost of living in these places. The cases of any existing temporary employees should be
reported to Government if they require any special treatment.
expensiveness of these localities. If it has been so fixed the pay of the post may be reduced to
thereto.
The rates in column 3 do not apply to Government servants who are provided
with free quarters or a house allowance in lieu thereof. Such cases, if any, should be reported
to the Government for orders.
106
The additional expenditure during the current financial year will be met by
re-appropriation from savings in the Budget provision for Masters and Mistresses under 31-B
& C___ Education____ Government Schools____ General. In order to avoid lapse all arrears
on account of these allowances should be drawn before the 15th of March, 1923.
No.1415-SF, dated the 3rd July, 1923.The Governor in Council is pleased to sanction, with
effect from the 1st April, 1922, the following compensatory allowance under rule 44 of the
Fundamental Rules for the permanent non-gazetted establishment of the Police Department
serving (whether permanently or temporarily in Muree, Kasauli, Dalhousie, Kulu and
Dharamsala,___
Muree, Kasauli Dharamsala and

Dalhousie. Sub-Division.
Rs. Rs.
Inspectors. 45/- 25/-

European Sergeants. 35/- 20/-
Sub-Inspectors. 25/- 15/-
Head Constables. 8/- 7/-
Constables. 5/- 3/-
These allowances will supersede all local and winter allowances at present
drawn except grain compensation allowance. They will not be admissible for temporary
appointments. In making such appointments a consolidated rate of pay should be sanctioned
sufficient to compensate for the high cost of living in these places. The cases of any existing
temporary employees should be reported to Government if they require any special treatment.
expensiveness of these places. If it has been so fixed, the pay of the post may be reduced to
thereto.
These allowances are classified as compensatory allowances other than a

house-rent allowance.
The additional expenditure during the current financial year has been
provided for in the budget under head “26-B-Police_____ District Executive
Force_____Other
No.2073-SR-VI-64, Dated Lahore, the 23rd November, 1996 (Government of West Pakistan, Finance Department)
107

CONCESSION TO GOVERNMENT SERVANTS POSTED TO UN-
ATTRACTIVE AREAS.
In continuation of the former West Pakistan Government Finance

Department’s Circular letter No. 134-SR.VI.69, dated the 8th February, 1969 on the above
subject, and to state that the Governor of Balochistan is pleased to extend the orders
contained in the Circular letter No.FE (A)VI-78/58-897/59, dated the 11th June, 1959, as
amended from time to time, for a further period of three months i.e, July, August and
September, 1970.
No.FD(R)1.2/70, Dated Quetta, the 18th August, 1970
NOTIFICATION
Subject:- GRANT OF COMPENSATORY ALLOWANCE TO GOVERNMENT

SERVANTS.
In supersession of all the previous Notification and Instructions on the

above subject the Government of Balochistan is pleased to sanction Compensatory
Allowance to all classes of Government servants in the areas mentioned below at the rates
given in the next column against them:-
Areas Percentage of Pay

of Government
Servants
KALAT DIVISION
Kalat District.
1. Upper Jhalawn excluding Moola Sub-Tehsil. 20%

2. Lower Jhalawan excluding Ornach, Saruna and Mashkai 20%
Sub-Tehsils.
3. Moola, Ornach, Saruna & Mashkai Sub-Tehsils 40%
4. Sarawan Sub-Division 10%
Kachhi District.
1. Dhadar, Mach, Belpat and Temple Dera Towns within a 10%
Radius of five miles of their Post Offices
2. Rest of Kachhi District 20%

Kharan District.
1. Mashkhel Sub-Division and Washuk Sub-Tehsil 40%

2. Rest of Kharan District 20%
108
Mekran Division
Lasbela District
1. Ormara Tehsil and Draiji Sub Tehsil of Hub Sub-Division 40%
2. Hub Sub-Division excluding Ormara Tehsil and 10%

Draiji Sub-Tehsil.
3. Rest of Lasbela District. 20%
QUETTA DIVISION.
Quetta Pishin District.
1. Punjpai Sub-Tehsil
2. Karezat Sub-Tehsil
3. Chaman Sub-Division excluding the area within the 20%

Limits of the Chman Town Committee.
4. Rest of the District. NIL
Chagai District.
1. Chagai District excluding the area within limits of Nushki 20%

Town Committee.
2. Within Nushki Town Committee Limits 10%
Sibi District.
1. Sibi and Shahrig (Harnai) Tehsil 10%
2. Nasirabad Sub-Division 10%
3. In the rest, of the District 20%
4. Marri/Bugti area 40%
*(Marri/Bugti area allowance at the rate of 15% of pay has been abolished and
merged with the Compensatory Allowance with effect from 1st August, 1971 vide
Notification of even number, dated 7th August, 1971).
109
Loralai District.
1. Sinjavi Sub-Tehsil 10%
2. Duki Tehsil
3. Bori Tehsil
4. In the rest of the District 20%
Zhob District.
1. Fortsandeman Town Committee limits 10%
2. In the rest of the District 20%
2. The Compensatory Allowance shall be admissible subject to a maximum of Rs.

100/- (Rs. One hundred only) in the case of Non-gazetted staff and Rs. 175/- (Rs. One
hundred seventy five only) in the case of Gazetted officers of case of Gazetted officers of
class I and equivalent status.
3. For the purpose of calculating the Allowance, pay of the Government servant shall
be taken to be “pay” as defined in the Fundamental Rules or more shall not be entitled to
this allowance.
4. Government servants whose charge extends to more than one area will be entitled to
Compensatory Allowance at the rates admissible in the area where their Headquarters are
situated. In case the Headquarter of a government Servant is not situated in the areas
mentioned above the Allowance shall not be admissible notwithstanding the fact that his
charge extends to such areas.
5. This order shall take effect from the 1st of October, 1970. The scheme for the grant
of this Allowance shall be valid upto 31 st May, 1972 only, after which the question of
continuing this grants will be reconsidered.
*In case of doubt, the interpretation of “equivalent status” by the Finance

Department shall be final.
NO.FD(R)/1-1/70 Dated 29th September, 1970

110
Subject: GRANT OF COMPENSATORY ALLOWANCE TO GOVERNMENT

SERVANTS.
The following amendment shall be made in Notification of even number

dated the 29th September, 1970:-
Area. Percentage of pay of Govt: Servants.
SIBI DISTRICT
Marri/Bugti Area. 40%
Marri/Bugti Area allowance at the rate of 15% of pay has been

abolished and merged with the Compensatory Allowance. These orders will take effect
from 1st August, 1971.
No.FD(R)I-1/70, Dated Quetta, the 7th August, 1971
NOTIFICATION

SERVANTS.
The orders contained in this Department’s Notification of even number dated

the 29 September, 1970 are hereby extended upto the 31st May, 1973.
th
No.FD(R)I-1/70, Dated Quetta, the 24th April, 1972
NOTIFICATION

SERVANTS.
In continuation of this Department’s Notification of even number, dated 4th

October, 1975, it is hereby confirmed that Compensatory Allowance sanctioned in Karezat
Sub-Tehsil vide Notification No. FD(R)I-1/70, dated 29.9.1970 will continue to be paid at
the existing rates (20% of pay) and existing conditions.
No.FD(R)I-1/70-75, Dated Quetta, the 5th November, 1974

111
NOTIFICATION
Army Officers of the Tribal Areas Group posted in Balochistan shall

in addition to their Military Pay Allowances be entitled to the Local Compensatory
Allowances as are admissible to other Provincial Government Servants (in pursuance of
Notification No. FD(R)I-1/70, dated 29.9.1970), with immediate effect.
2. The above order is provisional and subject to the final approval of the
Government of Pakistan in the Establishment Division.
No.FD(R)III-36/75, Dated Quetta, the 17th August, 1976
NOTIFICATION
In partial modification of this Department’s notification No.FD(R)I-1/70,

dated 29th September, 1970, the Governor of Balochistan has been pleased to raise the
ceiling of pay for the admissibility of Compensatory (un attractive area) Allowance from Rs.
1500/- P.M. to 2150/P.M.
No.FD(R)I-1/77 Dated Quetta the 10th Aug: 1977
NOTIFICATION
In partial modification of this Department’s Notification of even number

dated 29-9-1970, the Governor of Balochistan has been pleased to remove the condition of
maximum limit/ceiling for the drawal of Compensatory Allowance (Un-attractive Area
Allowance) in favour of Government Servants posted/serving in Mekran Division with
effect from 1st July, 1978. Hence all the Government Servants posted in Mekran Division
are allowed Compensatory Allowance @ 40% of pay without any limit/ceiling.
No.FD(R)I-1/1978, Dated Quetta the 18th June, 1978
NOTIFICATION.
The Governor of Balochistan is pleased to order that following addition shall

be made in this Department’s Notification of even number, dated 29th September, 1970.
112
Area. Percentage of pay.
Kuchlak. 20%
2. These orders will take effect from 1.7.1979.
No.FD(R)I-1/79 Dated Quetta, the 26th June, 1979
NOTIFICATION
The Governor of Balochistan has been pleased to order that the following
additions shall be made in this Department’s notification of even number, dated 29.09.1970
with effect from 1st July, 1979.
AREA PERCENTAGE OF PAY
1. Aghbarg (Quetta District) 20%
2. Pishin District. 20%
2. Notification of even number, dated 4th October, 1975 is hereby

withdrawn with effect from 1.7.1979.
No. FD(R)I-1/79 Dated Quetta the 9th July, 1979
NOTIFICATION
In partial modification of this Department’s notification No.FD(R)I-

1/70, dated 10th August, 1977, the Governor of Balochistan is further pleased to raise the
ceiling of pay for the admissibility of Compensatory (Un-attractive Area) Allowance from
Rs. 2150/- p.m, to Rs. 2650/- p.m. with effect.
No. FD(R)I-1/82/4004-4104, Dated Quetta, the 30th October, 1982

113
NOTIFICATION
The orders contained in this Department’s Notification of even number, dated

29th September, 1970, are hereby extended till further orders.
No. FD(R)I-1/82/539-640, Dated Quetta, the 9th February, 1983
NOTIFICATION
In partial modification of this Department’s Notification No. FD(R)I-1/70,

dated 30.10.1982, the Government of Balochistan is pleased to raise the ceiling of pay for the
admissibility of Compensatory (un-attractive area allowance) Allowance from Rs. 2650/- per
month to Rs. 3600/- per month.
2. These orders will take effect from 1st April, 1984.
No. FD(R)I-1/84/508-98, Dated Quetta, the 11th March,1984
O R D E R.
Consequent upon the introduction of basic pay scales, the Government of

Balochistan has decided to raise the maximum limits of the compensatory (un-attractive area)
allowance, as laid down in Finance Department’s Notification No. FD(R) 1-1/70, dated 29th
September, 1970, as follows:-
CATEGORY OF EXISTING LIMITS REVISED LIMITS

GOVERNMENT SERVANT.
B ( 1-15 ) upto Rs. 100/- upto Rs. 125/- p.m.
B ( 16 ) upto Rs. 175/- upto Rs. 210/- p.m.

B ( 17 and above ) upto Rs. 250/- upto Rs. 300/- p.m.
No. FD(R)I-1/84/2434-2511, Dated Quetta, the 1st August, 1984

114
Subject:- COMPENSATORY ALLOWANCE (UN-ATTRACTIVE AREA

ALLOWANCE).
Compensatory Allowance (Un-Attractive Area Allowance) sanctioned vide

No. FD(R) I-1/70, dated 29 th September, 1970 and amended from time to time is to be
governed under SR-6 and is, therefore, not admissible during L.P.R.
2. The pay of the Government servants plus this allowance shall not exceed Rs.
3600/-.
No. FD(R)I-1/85/201-80, Dated Quetta, the 8th January, 1985
Subject:- COMPENSATORY ALLOWANCE TO LEVY PERSONNEL.
Reference this Department’s endorsement No. FD(R)III-35/85-Levy-5489-90,

dated the 10th November, 1985, on the subject cited above and to state that the provision for
the grant of Compensatory Allowance exists in the budget for the Levy Personnel. They are,
therefore, entitled to the same.
No. FD(R)III-1/86-Levy-411 Dated Quetta, the 12th February, 1986
NOTIFICATION
In partial modification of this Department’s Notification No. FD(R)I-1/84,

dated 11.3.1984, the Government of Balochistan is pleased to raise the ceiling of pay for the
admissibility of Compensatory (Un-attractive Area Allowance) Allowance from 3600/- per
month to Rs. 4600/- per month.
2. These orders will take effect from 1st July, 1988.
No. FD(R)I-1/88/4411-4510 Dated Quetta, the 9th Oct: 1988
O R D E R.
The Government of Balochistan is pleased to raise the maximum

ceiling of the Compensatory (Un-attractive Area) Allowance in cases of employees drawing
pay in Basic Pay
115
Scale No. 1 to 15 only as laid down in Finance Department’s order of even number dated the
1st August, 1984 from existing rate of Rs. 125/- to Rs. 150/- P.M, with immediate effect.
No. FD(R)I-1/89/3366-3460, Dated Quetta, the 16th August, 1989
NOTIFICATION
In partial modification of this Department’s Notification of even number

dated 29.9.1970 amended from time to time, the Government of Balochistan has decided to
allow Compensatory ( Un-attractive Area) Allowance @ 40% of pay in whole of Kharan
District without any limit/ceiling, with effect from 1st February, 1992.
No. FD(R)I-1/92/201-2351, Dated Quetta, the 28th January, 1992
O R D E R.
In partial modification of this Department’s Order No. FD(R)I-1/91/104-230,

dated 12.1.1995 the clause “Chagai (excluding Nushki Town)” appearing in line No. 5 may
be read as “Dalbandin Tehsil of Chagai District (existing Dalbandin Tehsil, Nukundi Tehsil,
Teftan Sub-Tehsil and Chagai Sub-Tehsil)”. Existing pay means pay on 1.1.1995.
No. FD(R)III-62/95/AAA/1116-1226, Dated Quetta, the 29th March, 1995
Subject:- COMPENSATORY ALLOWANCE @ 40%.
40% Compensatory/Agency Allowance is admissible to those only

who are in B-I to 17. Those who are in B-18 even by virtue of move-over are also not entitled
to the Compensatory Allowance sanctioned vide Notification No. FD(R)I-8/98/420-520,
dated 22nd April, 1998.
No. FD(R-I)I-8/98/1358, Dated Quetta, the 15th September, 1998

116
O R D E R.
The Government of Balochistan is pleased to sanction with immediate effect a

“Quetta District Compensatory Allowance” @ 20% of the minimum of the pay scale to
the Provincial Government employees working in BPS-1 to BPS-16 and posted in Quetta
District, other than the Secretariat employees who are separately getting compensation in the
form of Utility Allowance.
2. It is once again clarified that this allowance shall not be admissible to the
Secretariat employees and those paid from a source other than the Provincial Consolidated
Fund.
No. FD(R)I-8/2-2/874-974, Dated Quetta, the 10th April, 2002
Subject: QUETTA DISTRICT COMPENSATORY ALLOWANCE @ 20%.
The allowance in question is not admissible to the contract employees of the

Provincial Government.
No.FD(R)1-8/Court/2002/1351, Dated Quetta, the 25th June, 2002
Subject: PAYMENT OF 20% COMPENSATION ALLOWANCE.
No policy/order exists to allow 20% Compensatory Allowance to the

Government employees posted/transferred on attachment basis elsewhere. It is to add here
that the QDA is an autonomous body and provide the financial benefits to its employees at
their end, therefore in the instance case the QDA may decide the matter at its own level
No.FD(R-I)1-8/Court/2005/2108, Dated Quetta, the 18th November, 2005
Subject: 20% COMPENSATORY ALLOWANCE.
20% Quetta District Compensatory Allowance was allowed of the minimum

of the pay scale, 2001 to the Provincial Government employees working in BPS-I to BPS-16
117
and posted in Quetta District, other than the Secretariat employees. It is to add here that the
same is still continued and not ceased for the newly appointees.
No.FD(R-I)1-8/Court/2005/901, Dated Quetta, the 22nd June, 2006
COMPUTER ALLOWANCE
Subject: GRANT OF COMPUTER ALLOWANCE TO COMPUTER

PERSONNEL.
It has been decided to allow a Computer Allowance @ Rs.500/- p.m to the

prescribed categories of computer personnel who are actually employed on whole time on
computer work, provided they possess the minimum educational qualification as given below:-
S.No. Category. Educational Qualification.

1. Computer Personnel in BPS-18. Master’s Degree in Computer Science
or in Mathematics /Physics /Statistics
/Economics from a recognized
University and computer training.
2. Computer Personnel in BPS-17 -do-
3. Computer Personnel in BPS-16 Second Class Bachelor’s Degree with
Computer Science or Math/ Statistics /
Physics/Economics from a recognized
University and computer training.
No.FD(R)III-45/87/4502-25, Dated Quetta, the 10th November,1987
Subject:- GRANT OF COMPUTER ALLOWANCE TO COMPUTER

PERSONNEL.
The Government of Balochistan is pleased to decide that with effect from 1st
July, 1988 the existing rate of Computer Allowance of Rs. 500/- per month will be enhanced
to Rs. 1,000/- per month.
2. The Government of Balochistan is further pleased to allow Computer

Allowance @ Rs. 300/- per month to Key Punch Operators/Key Punch Verifying
Operators/Data Entry Operators with effect from 1.7.1988.
118
3. Other existing terms and conditions regulating the grant of Computer

Allowance would remain unchanged.
No. FD(R)III-45/88/3845-3950, Dated Quetta, the 5th Sept: 1988
Subject: REQUEST FOR COMPUTER ALLOWANCE.
The Computer Allowance is admissible to the Computer personnel.

Statistically Assistant is not Computer personnel, so he is not entitled for the same.
No.FD(R)III-45/92/3857, Dated Quetta, the 30th November, 1992
Subject: ENTITLEMENT OF COMPUTER ALLOWANCE.
For the admissibility of Computer Allowance, Computer personnel is required

to possess at least second class Bachelor degree with computer science or
math/statistics/physics/economics and computer training. Since the incumbent has been
appointed in relaxation of the qualification prescribed for the post, he is only entitled for the
Pay Scale of the post and not a computer allowance.
No.FD(R)III-45/92/3914, Dated Quetta, the 15th December, 1992
Subject: GRANT OF COMPUTER ALLOWANCE.
Attention is invited to this Department Circular letter No.FD(R)III-

45/87/3843-3950, dated 5th September, 1987 under which it has clearly been mentioned that
Computer Allowance is admissible to the Computer personnel i.e. Key-punch Operator, Key-
punch Verifying Operator and Data-entry Operator. Therefore, Stenographers are not entitled to
Computer Allowance.
No.FD(R)III-45/1993/114, Dated Quetta, the 11th January, 1993
The Finance Department regrets its inability to agree with the proposal of the
119
Administrative Department as the Computer Allowance is allowed to those categories of

computer personnel who are actually employed on whole time basis on computer work.
No.FD(R)III-45/93/2737, Dated Quetta, the 6th November, 1993

PERSONNEL.
Computer Allowance has been allowed to the following categories:-

1. Computer Personnel in BPS-16, 17 & 18.
2. Key Punch Operator/Key Punch Verifying Operators/Data Entry Operators.
2. It has come to the notice of the Department that Computer Allowance is being
drawn by non-entitled personnel.
3. It is clarified that Computer Allowance is admissible to the qualified and

trained computer personnel in the Government Departments employed as whole-time on
Computer in a full fledged computer centre/cell. The Computer Centre/Cell shall be manned by
a team of Computer personnel who hold appointments under the prescribed recruitment rules.
No.FD(R)III-45/1355-1455, Dated Quetta, the 12th July, 1994

PERSONNEL.
Reference this Department’s circular letter of even number dated 12.7.1994

under which a clarification was made about the categories to whom Computer Allowance is
admissible. It was further advised to intimate the details of Officers/Officials who were/are
drawing Computer Allowance but in fact are not Computer Personnel.
It is once again clarified that Computer Allowance is admissible to the

following categories only:-
1. COMPUTER PERSONNEL (BPS-16 & ABOVE) WITH THE

FOLLOWING NOMENCLATURE:-
a). Computer Operator.

b). Computer Programmer.
c). Computer Analyst.
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2. COMPUTER PERSONNEL (BELOW BPS-16) WITH THE

FOLLOWING NOMENCLATURE.
It has come to the notice of this Department that some of the Officers/Officials
who are working on Computer but do not hold appointments under the prescribed recruitment
rules for Computer Personnel ( the posts mentioned above ) are drawing Computer
Allowance. It is clarified that such Officers/Officials are not entitled for the Computer
Allowance. If they have drawn Computer Allowance, recovery should immediately be made
under intimation to this Department.
No.FD(R)III-45/94/4883-5043, Dated Quetta, the 26th December, 1994

PERSONNEL.
In various Departments in Balochistan the posts of Computer Personnel in B-

18 exist with the nomenclature of Computer Analyst/System Analyst for which the following
qualification has been prescribed:-
Second Class Master’s Degree in Computer Science from a recognized

University.
OR
Those who possess Second Class Master’s Degree in

Statistics/Maths/Economics/Physics must possess computer training in at least
two programming languages e.g. COBOL,RPG.II, FORTRAN, PASCAL, etc
of a minimum duration of six months from a University, Government
Institution or Technical Board.
Provincial Assembly is therefore, requested to kindly re-designate the posts of

Computer Manager and Assistant Computer Manager to that of Computer Analyst/System
Analyst and Computer Programmer respectively.
No.FD(R)III-45/95/2204, Dated Quetta, the 6th June, 1995
Attention is invited to this Department’s circular letter No. FD(R)III-

45/94/4883-5043, dated 26th December, 1994 under which Computer Allowance is
121
admissible to Key Punch Operator, Key Punch Verifying Operator and Data Entry Operator.
The post of Computer Assistant does not exist. Administrative Department may therefore get
the post re-designated to enable the incumbent to draw Computer Allowance.
No.FD(R)III-45/95/2653, Dated Quetta, the 21st September, 1995

PERSONNEL.
Since the job description/qualification of the post of Data Supervisor is the

same as that of Data Entry Operator, Finance Department agrees to allow Computer Allowance
to Data Supervisor.
No.FD(R)III-45/97/13, Dated Quetta, the 3rd January, 1998
Subject: PROVISION OF COMPUTER ALLOWANCE.
The Computer Allowance in this Province has been allowed only to those
computer personnel (B-16) possessing 2 nd Class Bachelors Degree in the prescribed subject
vide Finance Department’s Circular No.FD(R)III-45/87/4502-25 dated 10th November, 1987.
The promotees to BPS-16 with lesser qualification are not entitled to the grant of Computer
Allowance as per rules.
No.FD(R-I)III-45/2002/1346, Dated Quetta, the 22nd June, 2002
Subject: COMPUTER ALLOWANCE FOR STENOGRAPHERS AND OTHER

OFFICIALS.
Case of Junior Scale Stenographer, does not come under the ambit of policy to
allow Computer Allowance to Stenographers and other officials.
No.FD(R-I)III-45/2002/909, Dated Quetta, the 7th October,2002

122
Subject: GRANT OF COMPUTER OPERATING ALLOWANCE.
The officials i.e. Assistants, Senior Clerks and Junior Clerks are not
eligible for the Computer Allowance according to the policy on the subject.
No.FD(R-I)III-45/2003/3752, Dated Quetta, the 3rd December, 2003
Subject: GRANT OF COMPUTER OPERATING ALLOWANCE.
Reference this Department’s circulars No. FD(R)III-45/87/4502-25, dated

10.11.1987, No. FD(R)III-45/88/3845-3950, dated 5.9.1988 and No. FD(R)III-45/93/1355-
1455, dated 12.7.1994 on the subject noted above under which Computer Allowance has been
allowed to the following categories:-
1. Computer personnel in B-16, 17 & 18.

2. Key Punch Operators/Key Punch Verifying Operators/Data Entry
Operators.
2. It has come to the notice of this department that various departments created
new posts with the nomenclature of Computer Operators in B-12 to B-15, but the audit has
raised an objection on the admissibility of Computer Allowance Rs. 600/- p.m. drawn by the
incumbents of these posts.
3. In this respect, it is clarified as under:-
(i) The Computer Allowance is also permissible to those Computer Operators

who fall in B-12 to B-15 employed full time on Computer Operator in a full
fledge Computer Centre/Cell in the Government Departments.
(ii) It will be applicable only if the incumbent is minimum a graduate with one
year training certificate/diploma from a recognized University/Institute.
(iii) The Computer Centre/Cell shall be manned by a team of Computer personnel

who hold appointments under the prescribed recruitment rules.
4. It is further clarified that no other categories are entitled for the benefit of
Computer Allowance.
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5. All the Departments may ensure the framing of service rules for their
Computer personnel in consultation with S&GAD immediately.
No.FD(R-I)III-45/2005/895-1015, Dated Quetta, the 2nd May, 2005
Attention is invited to this department letter No. FD(R-I)III-45/2005/2113,

dated 24th November, 2005. It is to add here that in the policy framed by Finance Department
Computer Allowance is admissible to only those Computer Operators who fall in B-15 and
below employed on full time in a full fledged Computer cell/Centre i.e. manned by a team of
computer personnel.
No.FD(R-I)III-45/2005/823, Dated Quetta, the 14th June, 2006
CONVEYANCE ALLOWANCE.
NOTIFICATION.
The Governor of Balochistan is pleased to sanction the Conveyance

Allowance to all Non-Gazetted Government servants stationed at Quetta and drawing pay not
exceeding Rs. 650/- per mensem at the following rates with immediate effect:-
(i) Where the distance between Rs. 10/- per mensem with
the residence of the Government marginal adjustment upto the pay
servant and his place of duty is of Rs. 659/- per mensem.
not less the three miles and not
more than seven miles.
(ii) Where the distance is more Rs. 15/- per mensem with
than seven miles. Marginal adjustment upto the
pay of Rs. 664/- per mensem
No.FD(R)II-13/75, Dated Quetta, the 10th May, 1975

124
Subject: ADMISSIBILITY OF RESIDENCE OFFICE CONVEYANCE

ALLOWANCE AND MOTOR CYCLE/CAR MAINTENANCE
ALLOWANCE DURING LEAVE.
Reference this Department’s circular letters No. FD(R)III-40/1977, dated 18th

May, 1977, on the subject noted above and to state that the conveyance allowance sanctioned
therein shall not be admissible to a Government Servant during the period of leave.
No.FD(R-I)IX-2/1977, Dated Quetta, the 23rd October, 1977
O R D E R.
The Governor of Balochistan has been pleased to enhance the rates of

Residence Office Conveyance Allowance as follows:-
i) Government servants drawing pay of Rs. 1250/- per month and above;
(a) Those maintaining motor car. Rs. 210/- p.m.

(b) Others. Rs. 140/- p.m.
ii) Government servants drawing pay Rs. 90/- p.m.

of Rs. 350/- p.m. and above but
less than Rs. 1250/- p.m. and
maintaining motor cycle/scooter.
(iii) All others. Rs. 55/- p.m.
These orders will take effect from 1.7.1980.
No.FD(R)II-4/80, Dated Quetta, the 29th July, 1980
O R D E R.
The Governor of Balochistan has been pleased to sanction with effect from
1st July, 1980 and until further orders, additional Dearness Allowance at the rate of Rs. 30/-
P.M. to all Government servants including contingent paid/work charged employees drawing
pay upto Rs. 1500/- p.m. with marginal adjustment for those drawing pay upto Rs. 1529/-
p.m. This allowance will be admissible in addition to the Dearness allowance sanctioned vide
this Department’s orders of even number, dated 18th August, 1979.
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2. For the purpose of these orders the term ‘pay’ will mean pay as defined in
F.R. 9(21).
3. The above Additional Dearness Allowance.
i) will be classified as compensatory allowance and will not be subject to
Income-tax;
ii) will not be included in the term emolument for the purpose of recovery of
house rent;
i) will not be admissible to Government servants posted abroad;
ii) will not be admissible in the case of a Government servant who is employed
during L.P.R;
iii) will during leave be drawn in accordance with the orders in forced in respect
of pre 1.5.1977 dearness allowances; and
iv) will also be admissible to re-employed pensioners, provided that the pay
actually drawn (excluding pension) does not exceed Rs. 1500/- p.m. with
marginal adjustment.
No. FD(R)II-24/80, Dated Quetta, the 29th July, 1980
O R D E R.
The Governor of Balochistan has been pleased to enhance the rate of

residence-office conveyance allowance with effect from 1st July, 1981 as follows:-
i) Government servants drawing
Pay of Rs. 1250/- p.m. & above.
(a) Those maintaining motor car Rs. 285/ p.m.
(b) Others Rs. 150/ p.m.
ii) Government servants drawing
Pay of Rs. 350/- p.m. & above
but less than Rs. 1250/- p.m.
and maintaining motor-cycle/scootor Rs. 100/ p.m.
iii) All others Rs. 70/ p.m.
2. The existing conditions regulating the grant of the above allowance

No. FD(R)II-4/81 Dated Quetta, the 7th July, 1981
126
Subject: INDEXATION OF RESIDENCE OFFICE CONVEYANCE

ALLOWANCE FOR THE EMPLOYEES OF THE PROVINCIAL
GOVERNMENT.
The Government of Balochistan has decided that with effect from 1.7.1986
Residence-Office-Conveyance allowance admissible to Provincial Government employees at
Quetta as sanctioned under this Department’s letter No. FD(R)II-4/81, dated 7.7.1981 will be
indexed in relation of cost of living.
2. Under this arrangement the amount of Residence-Office-Conveyance
Allowance admissible to an employee at any time will be the Residence-Office Conveyance
Allowance due to him under the normal rules multiplied by the index applicable to him from
time to time. For the fiscal year, 1986-1987 the index for purpose of conveyance allowance
will be as under:-
(a) Government servants drawing basic 1.040

pay upto Rs. 1500/-p.m.
(b) Government servants drawing basic pay 1.030
above Rs. 1500/- p.m.
3. The allowance will be calculated as shown in the illustrations below:-

ILLUSTRATIONS.
(i) Mr. ‘A’ is drawing on 30.6.1986 Conveyance Allowance of Rs. 70/- p.m. and
drawing basic pay of Rs. 700/- p.m. in BPS-5. It will be multiplied by 1.040.
Thus his Conveyance Allowance w.e.f 1.7.1986 would be Rs. 73/- p.m.
(ii) Mr. ‘B’ is drawing on 30.6.1986 Conveyance Allowance of Rs. 150/- p.m. and
drawing basic pay of Rs. 1530/- p.m. in BPS-16. It will be multiplied by
the rate of index of 1.030. Thus his Conveyance Allowance w.e.f 1.7.1986
would be Rs. 155/- p.m.
(iii) Similarly Mr. ‘C’ is drawing 1986 Motor-Cycle maintenance all Rs. 100/p.m.
and drawing basic pay of Rs in BPS-9. It will be multiplied by the rate of
index of 1.040. Thus his Conveyance Allowance w.e.f. 1.7.1986 would be Rs.
104/- p.m.
(iv) Similarly Mr. ‘D’ in drawing motor car maintenance allowance of Rs.285/p/m.
and drawing basic pay of Rs. 3360/- in BPS-19. It will be multiplied by the
rate of index of 1.030. Thus his Conveyance Allowance w.e.f. 1.7.1986 would
be Rs. 294/- p.m.
4. In calculating Conveyance Allowance fraction of a rupee which is less than

fifty paisa will be ignored and that of fifty paisa and more will count as one rupee.
No.FD(R)II-4/86/2609-2709, Dated Quetta, the 30th July, 1986

127
O R D E R.
In continuation of this Department’s order of even number, dated the 7th July,
1981, the Government of Balochistan has been pleased to enhance the pay limits for the
purpose of residence-office conveyance allowance, with effect from 1st July, 1986, as
under:-
i) Government servants drawing pay of
Rs. 2100/- p.m. and above.
a) Those maintaining Motor Car Rs. 285/- P.M.

b) Others. Rs. 150/- P.M.
ii) Government servants drawing pay of Rs. 100/- P.M.

Rs. 800/- per month and above but less
than Rs. 2100/- per month and maintaining
Motor Cycle/Scooter.
iii) All others. Rs. 70/- P.M.
2. The existing conditions regulating the grant of the above allowance shall
continue to apply.
No. FD(R)II-4/81/3563-3664, Dated Quetta, the 7th August, 1986
O R D E R.
In continuation of this Department’s order of even number, dated the 7th July,
1981, the Government of Balochistan has been pleased to enhance the pay limits for the
purpose of residence-office conveyance allowance, with immediate effect, as under:-
i) Government servants drawing pay
Of Rs. 2100/- P.M. and above.
a) Those maintaining Motor Car. Rs. 285/- p.m.
b) Others. (Those who are not Rs. 150/- p.m.

maintaining Motor Car. However,
those who are drawing the
allowance on the basis of Rs. 1250/-
P.M. upto 31.8.1986, shall also
continue to draw the allowance).
ii) Government servants drawing pay of Rs. 100/- p.m.

Rs. 800/- P.M. and maintaining
128
Motor Cycle/Scooter. (Existing

Recipients drawing the allowance on
the basis of pay limit of Rs. 350/- upto
31.8.1986 shall continue to draw).
iii) All others. Rs. 70/- p.m.
The existing conditions regulating the grant of the above allowance shall
continue to apply.
No. FD(R)II-4/86/4317-4416, Dated Quetta, the 1st September, 1986
Subject: REVISION OF RATES OF CONVEYANCE ALLOWANCE

ADMISSIBLE TO PROVINCIAL GOVERNMENT EMPLOYEES.
Reference this Department’s order No. FD(R)II-4/81/3563-3664, dated the 7th

August, 1986 on the subject cited above and to say that Government has been pleased to
allow 20% increase in the existing rates of Conveyance Allowance w.e.f. 16th November,
1990 subject to minimum of Rs. 20/- p.m. and maximum of Rs. 50/- per month. On the basis
thereof, the revised rates of Conveyance Allowance will be as follows:-
i) Government Servants drawing pay

of Rs. 2100/- p.m. and above.
a) Those maintaining motor car Rs. 355/- p.m.

not registered for commercial
purposes.
b) Others. Rs. 193/- p.m.

Rs. 800/-p.m. and above but less
Than Rs. 2100/- p.m. and maintaining
Motorcycle/Scooter.
iii) Others. Rs. 96/- p.m.
No. FD(R)II-4/90/79-178, Dated Quetta, the 9th January, 1991

129
Subject: ADMISSIBILITY OF RESIDENCE-OFFICE CONVEYANCE

ALLOWANCE.
Revision of the pay scales w.e.f. 1.6.1991 has necessitated upward revision of
pay limits for conveyance allowance as in many cases the pay of the employees fixed in the
revised pay scales has crossed the limits of Rs. 800/- and Rs. 2100/- prescribed for the
admissibility of Motor cycle maintenance allowance and Motor car maintenance allowance
respectively. Till such time the pay limits for conveyance allowance are revised, the
employees will continue to draw conveyance allowance at the same rates as they were
availing prior to 1.6.1991.
No. FD(R)III-56/91/3739-3759, Dated Quetta, the 2nd September, 1991
Subject:- ADMISSIBILITY OF CONVEYANCE ALLOWANCE TO THE

PROVINCIAL GOVERNMENT EMPLOYEES.
Reference this Department’s circular letter No.FD(R)II-4/90/79-178, dated 9 th

January, 1991, on the subject cited above and to state that of conveyance allowance will not
be admissible to the Government employees posted at Quetta according to the following pay
limits with effect from 1.6.1991:-
i) Government servants drawing pay Rs. 355/p.m.
in B-16 and above and maintaining
motor car not registered for comer-
cial purpose.
ii) Government servants drawing pay Rs. 193/- p.m.

of Rs. 2400/- p.m. & above other
than those at (i) above.
iii) Government servants drawing pay Rs. 130/- p.m.

of Rs. 1250/- p.m. and above but
less than Rs. 2400/- p.m. and
maintaining Motorcycle/Scooter.
iv) Others. Rs. 96/- p.m.
2. The employees who were entitled to conveyance allowance of Rs. 193/- or Rs.
130/- p.m. prior to 1.6.1991 but their pay in the revised pay scales has been fixed at a stage
less than Rs. 2400/- and / or Rs. 1250/- p.m., will continue to draw conveyance allowance at
the same rate as was admissible to them prior to 1.6.1991.
130
3. Similarly if an employees below B-16 was maintaining motor car and was
drawing motor car maintenance allowance of Rs. 355/- prior to 1.6.1991, will continue to
draw the said allowance as personal to him.
No. FD(R)II-4/91/6025-6120, Dated Quetta, the 8th December, 1991

Reference this Department’s circular letter No. FD(R)II-4/91/6025-6120,

dated 8th December, 1991 on the subject noted above and to say that present rates of
Conveyance Allowance will be admissible to Government employees posted at Quetta
according to the following pay limits with immediate effect:-
i) Government servants drawing pay equal Rs. 355/- p.m.

to or more than the minimum of B-18
and maintaining motor car not registered
for commercial purpose.

Rs. 3240/- p.m and above other than
those at (i) above.
iii) Government servant drawing pay of Rs. 130/- p.m.

Rs. 1688/- p.m and above but less
Than Rs. 3240/- p.m and
Maintaining Motor-cycle/Scooter.
iv) Others. Rs. 96/- p.m.
2. The other conditions regulating the admissibility of conveyance allowance

will remain applicable.
No. FD(R)II-4/96/2537-2687, Dated Quetta, the 24th November, 1996

Vide No. FD(R)II-4/96/533-539, dated 30th January, 1997 Finance Department

has already mentioned that cases already decided prior to the issue of circular letter
No.FD(R)II-4/96/2537-2687, dated 24 th November, 1996 need not to be re-opened. It means
that if an individual was drawing Rs. 193/- p.m as conveyance allowance on the basis of pay
131
of Rs. 2400/- or more but less than Rs. 3240/- on 24.11.1996 the conveyance allowance
would not be reduced to Rs. 96/-.
No. FD(R)II-4/97/798-99, Dated Quetta, the 20th February, 1997

Conveyance Allowance @ Rs. 193/- p.m. is admissible to all the employees

drawing pay at Rs. 3240/- and above irrespective of their pay scale.
No. FD(R)II-4/97/798-99, Dated Quetta, the 15th July, 1997
Subject:- RESIDENCE-OFFICE CONVEYANCE ALLOWANCE.

dated 24th November, 1996 on the subject cited above and to clarify that all the Government
servants who are in possession/using official vehicles are not entitled to Conveyance
Allowance.
No. FD (R-I)II-4/99/1962-2060 Dated Quetta, the 22nd Nov: 1999
Subject:- GRANT OF CONVEYANCE ALLOWANCE TO SECONDARY

SCHOOL TEACHERS.
No Conveyance Allowance is allowed to Secondary School Teachers who

have to travel to far flung areas for performing their duties in this Province.
No. FD (R-I)VII-13/2003/1590, Dated Quetta, the 15th August, 2003
Subject: CONVEYANCE ALLOWANCE.
The officials/officers who are residing in the Civil Hospital Colony can not be
denied the Conveyance Allowance as their residences are not within the premises of
Sandeman (Provincial) Hospital, Quetta.
No.FD(R)1I-4/2004/2218 Dated Quetta, the 18th October, 2004 .

132
COST OF LIVING ALLOWANCE.
Subject:- GRANT OF COST OF LIVING ALLOWANCE @ 7%.
The Government of Balochistan has been pleased to grant Cost of Living

Allowance @ 7% of Basic Pay with effect from 1st June, 1995 to all employees in BPS-1 to
BPS-22 till further orders.
2. The above allowance:-
a) will be classified as compensatory allowance and will not be subject to

Income Tax.
b) will be admissible during leave and entire period of leave preparatory

to retirement except during extra ordinary leave.
c) will not be treated as part of emoluments for the purposes of

calculation of pension and recovery of House Rent.
d) will not be admissible to employees posted/deputed outside the

country.
e) will be admissible during the period of suspension.
f) will be accommodation within the budgetary allocation for the year

1995-1996 by the respective department and no supplementary grants
will be given on this account.
No. FD(R)II-30/95/3472-3672 Dated Quetta, the 3rd December, 1995
DAILY ALLOWANCE.
Subject:- MILEAGE AND DAILY ALLOWANCE FOR JOURNEYS ON

TRANSFER.
The mileage and daily allowance will be admissible at the rates to which the
Government Servant is entitled and according to rule 2.17-A the rate of mileage and daily
allowance to which the Government servant is entitled for journeys in Quetta and Kalat
133
Divisions is 125 percent of the normal rates. This increase is admissible whether the journey
is performed on tour or transfer.
D.O.No. S.O(R)FD-278/70, Dated Quetta, the 17th August, 1970
CORRIGENDUM.
The word “from Rs. 500/- appearing in para-20 under heading Daily
Allowance in this Department’s circular letter No. FD(R)III(40-41)/83, dated 27th August,
1983 may be read as “upto Rs. 500”.
No. FD(R)II-23/1424-1500, Dated Quetta, the 10th June, 1984
DEARNESS ALLOWANCE.
O R D E R.
The Governor of Balochistan is pleased to sanction, with effect from 1st

August, 1975, and until further orders, Dearness Allowance @ Rs. 35/- (Rs. Thirty five
only) P.M. to the Government servants under the rule-making control of the Balochistan
Government drawing pay upto Rs. 700/- p.m. with marginal adjustments for those draw to
pay between Rs. 700/- p.m. and Rs. 735/- p.m. subject to the following conditions:-
i) For the purposes of these orders, ‘pay’ shall mean pay as defined in F.R. 9(21)
plus Overtime Allowance plus fee plus gross Pension (i.e. Pension before
commutation) plus, where admissible Interim/Adhoc Relief.
ii) Drawal of the Dearness Allowance during leave will be regulated by the
orders as in force in this regard before 1.12.1962.
2. The Governor is further pleased to decide that the Provincial Government

Pensioners whose gross pension (i.e. pension before commutation and/or surrender of 1/4 th
thereof) was not more than Rs. 700/- per month, will get an increase in pension equal to 15%
of their gross pension subject to a maximum of Rs. 35/- p.m.
No. FD(R)II-24/73, Dated Quetta, the 25th August, 1973
O R D E R.
The Governor of Balochistan has been pleased to sanction, with effect from 1 st
July, 1981 and until further orders, Dearness Allowance at the rate of 10% of pay, subject to
134
minimum of Rs. 100/- and a maximum of Rs. 250/- per month to all Government servants of
the Provincial Government. This allowance will be in lieu of the Dearness Allowance of
Rs. 40/- and additional Dearness Allowance of Rs. 30/- per month sanctioned in this
Department No. FD(R)II-24/80, dated 18th August, 1979 and dated 29th July, 1980.
2. The above Dearness Allowance:-

i) will be calculated on basic pay.
ii) will be classified as compensatory allowance and will not be subject to Income Tax.
iii) will not be included in the term “emoluments” for the purpose of recovery of house
rent under FR. 45-C.
iv) will not be admissible to civil servants posted abroad.
v) will not be admissible in the case of a Government servant who is employed during
L.P.R.
vi) will be admissible during the entire period of leave, including Leave Preparatory to
Retirement, but not during extra ordinary leave.
vii) will be admissible during the period of suspension.
viii) will be admissible to re-employed Government pensioners on the pay received in the
relevant Balochistan Pay Scale during re-employment.
3. In calculating the monthly rate of the above allowance fraction of a rupee
which is less than fifty paisa will be ignored and that of fifty paisa and more will count as one
rupee.
No. FD(R)II-24/81 Dated Quetta, the 7th July, 1981
Subject:- COUNTING OF DEARNESS ALLOWANCE AND PREMATURE

INCREMENT SANCTION WITH EFFECT FROM 1.7.1981 TOWARDS
RECKONABLE EMOLUMENTS FOR PENSION IN THE CASE OF
THOSE GOVERNMENT SERVANTS WHO WERE ON LEAVE
PREPARATORY TO RETIREMENT ON THAT DATE.
A doubt has been expressed in certain quarter as to whether the premature

increment and Dearness Allowance sanctioned with effect from 1.7.1981 vide this
department’s order No. FD(R)III(40-41)/81, dated 7.7.1981 and FD(R)II-24/81, dated
7.7.1981 will count as reckonable emoluments for pension in the case of those Government
Servants who were on leave preparatory to retirement on that date. It is clarified that said
premature increment and Dearness Allowance will count as reckonable emoluments for
pension under para 1 (a) (vi) & vii) of this Department circular letter of even number, dated
15.10.1981, in the case of those Government servants who were on L.P.R on 1.7.1981
135
irrespective of the fact that these benefits have not actually been drawn by them with their
leave salary.
No. FD(R)VII-1/81 Dated Quetta, the 2nd January, 1982
Subject:- COUNTING OF DEARNESS ALLOWANCE TOWARDS

RECKONABLE EMOLUMENTS FOR PENSION.
Reference to para 3© of this Department endorsement of even number, dated

26.01.1977, regarding Liberalized Pension Rules for civil servants; laying down that the term
“emoluments”, i.e. pensionable pay, would also include dearness allowances sanctioned from
time to time, and to state that a doubt has been expressed in certain quarters as to whether the
amount of dearness allowance is countable as part of reckonable emoluments for pension
calculated under para 3 (b) of the said endorsement. The position is clarified below:-
2. Under the Liberalized Pension Rules as contained in the above quoted

endorsement, the gross pension of a retired civil servants of the Provincial Government
would be the greater of
(i) the amount of gross pension calculated in accordance with para 3 (a) of
this Department’s above quoted endorsement of 26.01.1977, i.e. on the
basis of 70% of average emoluments as defined in that endorsement
(inclusive of dearness allowance sanctioned by the Government from
time to time; and
(ii) the amount of gross pension (inclusive of dearness increases) that
would have been admissible under the existing rules, i.e. the rules on
the subject obtaining prior to 26.01.1977, plus Rs. 45/- (on qualifying
service of 30 years or more), vide para 3 (b) of the said endorsement.
3. The term “existing rules”, mentioned in para 2(ii) above, means the Revised
Pension Rules, 1966 as contained in the former, Government of West Pakistan Finance
Department letter No. SO.(SR)V-257/67, dated 27.4.1967. As dearness allowance did not
form pat of reckonable emoluments for pension under the Revised pension Rules, 1966,
referred to above, it cannot be treated to form part of the reckonable emoluments for
calculation of pension in accordance with para 3 (b) of this Department dated 26.01.1977.
4. The provisions of para 3 © of the said endorsement of 26.01.1977 apply only

in regard to the calculation of pension under the Liberalized Pension Rules, 1977 in terms of
para 3 (a) of that endorsement. Similarly, the provisions of para 1 (a) of this Department’s
letter No. FD(R)VII-1/81, dated 15th October, 1981, relating to simplification of procedures
136
regarding pension are also applicable only in respect of pensions calculated under para 3 (a)
of the said endorsement of 26.01.1977.
No. FD(R)VII-1/81/552-640, Dated Quetta, the 10th February, 1982
O R D E R.
The Governor of Balochistan has been pleased to sanction, with effect from
1.7.1982 and until further orders, Dearness Allowance @ 45% of basic pay in lieu of
Dearness Allowance sanctioned vide even number, dated 7th July, 1981, to Government
Servants in Grades-1 to 20 of the Provincial Government, subject to the condition that under
the present dispensation no employee would receive an additional amount of less than Rs.
50/- or more than Rs. 200/- per month, over his entitlement on the basis of the existing
Dearness Allowance, as shown in the illustrations given below. For any subsequent increase
in pay on account of annual increments or promotion the dearness allowance will be
recalculated in the same manner.
ILLUSTRATION (i). Mr. “A” is drawing on 30.6.1982, pay of Rs.

280/- per month in NPS-1 and a D.A. of Rs. 100/- per month under this
dispensation, his D.A. calculated @ 45% of basic pay would come to Rs. 126/-
. Since he is already in receipt of D.A. of Rs. 100/- per month he will, under
these orders receive D.A. of Rs. 150/- ( i.e. Rs. 100 + Rs. 50/- ).
ILLUSTRATION (ii). Mr. “B” a Grade-15 employee, is drawing on

30.6.1982, basic pay of Rs. 1150/- p.m. and D.A. of Rs. 115/- per month. At
the rate of 45% of his basic pay, the D.A. would come to Rs. 518/-. Since he is
already in receipt of D.A. of Rs. 115/-, the D.A. admissible under this
dispensation would be Rs. 315/- (Rs. 115 + Rs. 200) per month. On 1.12.1982
after getting the annual increment of Rs. 50/-, his pay will be Rs. 1200/- and
accordingly his D.A. will be Rs. 320/- (Rs. 120/- + Rs. 200/-).
2. In the case of future entrants, i.e. those who join Government Service on or
after 1.7.1982, the amount of dearness allowance will be determined from time to time in
accordance with the principle laid down in para I above.
3. The above Dearness Allowance:-

i) will be calculated on basic pay;
137
ii) will be classified as compensatory allowance and will not be subject to income
tax;
iii) will not be included in the term “emoluments” for the purpose or recovery of
house rent under F.R. 45-C;
iv) will not be admissible to civil servants posted abroad;
v) will not be admissible in the case of a Government Servant who is employed
during L.P.R;
vi) will be admissible during the entire period of leave, including leave
preparatory to retirement, commencing from a date after 1.7.1982, but will not
be admissible to those who are already on leave/LPR since before 1.7.1982;
vii) will not be admissible during extra-ordinary leave;
viii) will be admissible during period of suspension; and
ix) will be admissible to re-employed Government pensioners on the pay received
in the relevant national pay scale during re-employment.
4. In calculating the monthly rate of the above allowance, a fraction of a rupee

which is less than fifty paisas will be ignored and that of fifty paisas or more will count as one
rupees.
No. FD(R)II-24/82/2191-2275, Dated Quetta, the 1st July, 1982
Subject:- GRANT OF DEARNESS ALLOWANCE TO CIVIL SERVANTS OF

PROVINCIAL GOVERNMENT DRAWING PAY IN BPS 1 TO 15.
The Government of Balochistan has been pleased to sanction Dearness

Allowance at the rate of Rs, 200/- (Rupees two hundred only) per month to all the Government
servants drawing pay in Basic Pay Scale 1 to 15. This dearness Allowance has been sanctioned
with effect from 1.12.1990 and is in addition to the indexation of pay and adhoc increases
sanctioned vide this Department’s letters No. FD(R)III-40/88/Index:/3498-3590, dated the 5th
September, 1988, No. FD(R)III-40/89/Index:/3684-3793, dated the 2 nd September, 1989 and
No. FD(R)III-40/90/Index:/2875-2975, dated the 21 st July, 1990.
2. The above increase:-

i) will not be treated as part of emoluments for the purpose of recovery of house
rent under F.R. 45-C.
ii) will be admissible during the entire period of leave including leave
preparatory to retirement, commencing from a date after 1.12.1990, but will
not be admissible to those who are already on leave/LPR since before
1.12.1990.
iii) will not be admissible during extra-ordinary leave.
iv) Will not be admissible to the Civil Servants posted abroad.
138
v) Will be admissible during period of suspension.

vi) Will be admissible to re-employed Government Pensioners during re-
employment.
Subject:- GRANT OF DEARNESS ALLOWANCE @ 15% OF BASIC PAY.
The Government of Balochistan has been pleased to sanction a Dearness

Allowance @ 15% of the basic pay per month to all the Provincial employees in BPS-1 to
BPS-22 including contingent paid staff, contract employees employed against civil posts in
Basic Scale on standard terms and conditions of contract appointment with effect from 1st
July, 2006.
2. The amount of this Dearness Allowance:-
i) will not be treated as part of emoluments for the purpose of calculation of
pension/gratuity and recovery of House Rent.
ii) will not be admissible to the employees during the tenure of their
posting/deputation abroad.
iii) will be admissible to the employees on their repatriation from
posting/deputation abroad at the rate and amount which would have been
admissible to them had they not been posted abroad.
iv) Will be admissible during leave and entire period of LPR except during extra
ordinary leave.
3. The above Dearness Allowance should be accommodated within the

budgetary allocation for the year, 2006-2007 by the respective Departments/District Offices
and no supplementary grants would be given on this account.
DESIGN ALLOWANCE.
Subject:- SANCTION/APPROVAL OF DESIGN ALLOWANCE AND NON-

PRACTISING ALLOWANCE TO QUALIFIED ARCHITECTS AND
TOWN PLANNERS.
This Government has very few posts of Architects. Those are shown below:-
1. Consulting Architect. One

2. Assistant Architect. One
139
3. Architectural Assistant. Two

4. Architectural Draftsman. Two
3. Points like these raised by the Council of Architects are normally taken up on
an All Pakistan basis by the concerned Federal Ministry with the Ministry of Finance. Since
there is no such proposal from the department concerned i.e. the C&W Department, this
Department has not taken up the issue nor intends to do so with the Ministry of Finance for the
present.
Subject:- GRANT OF DESIGN ALLOWANCE.
The Design Allowance is admissible as per original Pay scale of the officer
and not as per Pay scale to which officer has moved-over.
No. FD(R)III-45/94/5047, Dated Quetta, the 26th December, 1994
Subject:- DESIGN ALLOWANCE.
The Design Allowance is admissible to those Architects and Town Planners

holding Master or Engineering Degree in Architecture and Town Planning and working full
time in the Design Offices. If the case of incumbent is covered under these instructions/orders,
he may be allowed design allowance.
No. FD(R)III-45/95/3432,Dated Quetta, the 1st November, 1995
DISTURBANCE ALLOWANCE.
Subject:- ONE-UNIT DISSOLUTION - DISTURBANCE ALLOWANCE.
The One-Unit Dissolution Disturbance Allowance will be admissible at the

rates and to the categories of officials/officers indicated below, if moving on transfer from one
place to another, provided that such transfer in consequence of the dissolution of one-Unit:-
(1) Class-IV Government servants:-

One month’s pay or Rs. 100/- in lump. whichever be less;
(2) Class-III Government servants:-
140
One month’s pay or Rs. 250/- in lump. whichever be less;

(3) Secretariat Superintendents normally not liable to transfer otherwise;
One month’s pay or Rs. 300/- in lump. whichever be less; and
(4) WPSS Section Officers normally not liable to transfer otherwise;
One month’s pay or Rs. 350/- in lump whichever be less.
No. 1195-SR-VI-70, Dated Quetta, the 20th June, 1970
Subject:- PAYMENT OF DISTURBANCE ALLOWANCE TO OFFICIALS

BEING REPATRIATED TO THEIR PROVINCES OF DOMICILE.
It has come to the notice of this Department that the officials who are being
repatriated to their Provinces of domicile are demanding Disturbance Allowance. It has been
decided that as the officials are going to their Provinces of Domicile, no Disturbance
Allowance be allowed to them.
No. FD(R)II-9/70, Dated Quetta, the 2nd November, 1972
EDUCATION ALLOWANCE.
O R D E R.
In continuation of this Department’s Notification No.FD(R)VII-13/88, dated

12th November, 1988, the Government of Balochistan is pleased to extend the Education
Allowance @ Rs. 100/- p.m. to all the School Teachers in Balochistan of the Education
Department with immediate effect (except teachers posted in Mekran Division and Kharan
District) who are already in receipt of the said allowance.
No. FD(R)VII-13/3241-3320 Dated Quetta, the 13th July, 1991
Subject:- ORDER/SPECIAL ALLOWANCE.
Reference this Department’s order No. FD(R)VII-13/D/3241-3320, dated 18 th

July, 1991 on the subject cited above and to clarify that all those Teachers who are getting
141
Rs. 100/- p.m. as a “Education Allowance” are not entitled to the grant/drawal of special
allowance sanctioned vide this Department’s order under reference (FD(R)III-51/91/5371-
5490, dated 18.11.1991).
No. FD(R)VII-13/D/91/6160-61, Dated Quetta, the 11th December, 1991
Subject:- PAYMENT OF EDUCATION ALLOWANCE TO THE SUPERVISOR.
The Supervisors do not come under the definition of teachers, hence they are
not entitled for Education Allowance. However, special allowance of Rs. 100/- p.m. is
allowed to the Supervisors issued vide this Department’s order No. FD(R)III-51/91/5391-
5490, dated 18th November, 1992.
No. FD(R)VII-13/D/3528, Dated Quetta, the 14th October, 1992
Subject:- ADMISSIBILITY OF EDUCATION ALLOWANCE TO LIBRARIAN.
The Education Allowance @ Rs. 100/- p.m. is admissible to the School

Teachers. Since Librarians do not come under the purview of teachers, Education Allowance
is not admissible to them.
No. FD(R)VII-52/94/4547, Dated Quetta, the 6th December, 1994
ELECTION ALLOWANCE
Subject: ELECTION ALLOWANCE TO THE STAFF OF ELECTION DUTY.
The staff entrusted with the duties of National and Provincial Assemblies
Election would be allowed Election Allowance for seven days in lieu of TA/DA by the local
Administration in cash at the following rates. The relevant provision of West Pakistan T.A.
Rules would stand suspended for the purpose:-
Presiding Officer. Rs. 75/- per day.
Assistant Presiding Rs. 50/- per day
Officer/Polling Officer.
No.FD(R)II-23/85/686-780, Dated Quetta, the 12th February, 1985

142
ENTERTAINMENTALLOWANCE/
SUMPTUARYALLOWANCE.
Subject:- ENTERTAINMENT ALLOWANCE.
The above subject was examined in the Finance Department and all existing
instructions on the issue have been scrutinized. The latest memorandum on the subject had
been issued by the Central Government in the Ministry of Finance vide its No. 6(11)-R4/66,
dated the 27th August, 1966. The President has sanctioned Sumptuary/Entertainment Allowance
to all officers mentioned in para 3 of the above quoted memorandum. Vouchers are to be
submitted invariably. However under article 206 of the Treasury Rules Vol:I. “In all cases in
which it is not possible or expedient to support a payment by a voucher or by the payee’s
receipt, a certificate of payment prepared in manuscript, signed by the disbursing officer and
countersigned by his superior officer, together with a memorandum explaining the
circumstances, should invariably be placed on record and submitted to the Accountant General,
where necessary. Full particulars of the claims should invariably be sent forth; and where this
necessitates the use of a regular bill for, the certificate itself may be recorded there”.
2. In the case of entertainment offered at the residence of the officer, the

expenses should be reimbursed only if the Chief Guest is a foreigner or an Ambassador. In such
a case, the officer concerned should not be required to produce vouchers but should give the
following certificate:-
“Certified that the amount claimed was actually spent on entertainment as

provided for in para 2 of the Ministry of Finance O.M.No.6(11)-R4/66, dated
27.8.1966.
3. The Chief Secretary is allowed to draw the arrears of Sumptuary Allowance
from 1st July, 1970.
No. FD(R)888/70, Dated Quetta, the 26th October, 1970
Subject:- ENTERTAINMENT/SUMPTUARY ALLOWANCE.
The Government of Balochistan has sanctioned Entertainment / Sumptuary

Allowance @ 10% of pay to officers of grade-20 and above. Deputy Commissioners are,
143
however, being allowed sumptuary allowance at existing rates at Rs. 150/- P.M. These orders
were effective from 1.5.1977.
No. FD(R)III-40/79, Dated Quetta, the 7th October, 1979
EXPATRIATION ALLOWANCE .
Subject:- GRANT OF EXPATRIATION ALLOWANCE TO WORK-CHARGED

STAFF AND OTHER WORKMEN EMPLOYED UNDER THE
GOVERNMENT OF PAKISTAN.
Reference Ministry of Finance Office Memoranda No. 16(9)-R2(Rwp)/63,

th
dated the 18 August, 1964 and 21st October, 1964, authorizing grant of expatriation
allowance, subject to the relevant conditions, to those regular Government servants who had
been recruited, though not on all Pakistan basis, before the 18 th August, 1964, and to say that
the President & CMLA has been pleased to decide that the orders contained in the above
Office Memoranda ( as amended from time to time ) shall also be applicable, mutatis mutandi
with immediate effect, to those temporary work-charged staff and workmen employed under
the Government of Pakistan who are remunerated on monthly rates of pay and have been in
continuous employment since before the 18th August, 1964, and were hitherto entitled to the
above allowance under this Ministry’s Office Memorandum No. 314-Regs(Rwp)/60, dated the
26th April, 1960.
No. FD(R)X-8/70, Dated Quetta, the 25th September, 1970
FIRE-WOOD ALLOWANCE .
Subject:- INCREASE IN FIRE-WOOD ALLOWANCE.
No such allowance with the name of “Fire Wood Allowance” has been
allowed to this Provincial Government employees. But, an allowance i.e. Charcoal Allowance
allowed by this Government to the entitled Class-IV employees for a period of (4) months
during winter season vide Orders No. FD(R)II-32/96/1139-1220, dated 4.8.1996, No. FD(R)II-
32/95/2841-2961, dated 18.10.1995 & No. FD(R)III-50/93/2034-62, dated 10.8.1993.
No. FD(R-I)II-32/2005/3299, Dated Quetta, the 24th December, 2005

144
GOVERNOR HOUSE/CHIEF MINISTER

SECRETARIAT ALLOWANCE.
Subject:- RESTORATION OF GOVERNOR’S HOUSE ALLOWANCE AND
CHIEF MINISTER’S SECRETARIAT ALLOWANCE.
Reference sub-para-13 of para-I of this department’s letter circular letter No.

FD(R-II)1-2/98/886-986, dated 1st July, 1998 and to say that it has been decided to allow
Governor’s House Allowance and Chief Minister Secretariat Allowance to the employees
concerned, with immediate effect.
No. FD(R-I)III-27/HHE/98/15-19, Dated Quetta, the 9th January, 1999
Subject:- ADMISSIBILITY OF GOVERNOR’S HOUSE ALLOWANCE.
The staff of Governor’s House Balochistan drawing the allowance in question

grade-wise as per detail mentioned below:-
GRADE. EXISTING RATE.

1-2 Rs. 100/- p.m.
3-6 Rs. 200/- p.m.
7-9 Rs. 300/- p.m.
10 & above Rs. 400/- p.m.
2. It is to add here that the above mentioned allowance has not been discontinued
in pay scale scheme, 2001.
No. FD(R-I)III-27/2006/1547, Dated Quetta, the 15th August, 2006
Subject:- RESTORATION OF GOVERNORS HOUSE ALLOWANCE AND

The Finance Department agrees to restore the Governor’s House Allowance

from the date from which it was discontinued. However, the expenditure involved will have to
be met out of the allocated budget of Department and no extra funds will be provided on this
account.
No. FD(R-I)III-27/98/415-17, Dated Quetta, the 12th April, 1999

145
Subject:- RESTORATION OF GOVERNOR’S HOUSE ALLOWANCE AND

The Finance Department agrees to restore the Chief Minister’s Secretariat

Allowance from the date from which it was dis-continued i.e 1-7-1998 (instead) 09-01-1999).
However, the expenditure involved will have to be met out of the allocated budget of
department and no extra funds will be provided on this account.
7No. FD(R-I)III-27/HHE/99/687-89, Dated Quetta, the 31st May, 1999
HARD AREA ALLOWANCE.

O R D E R.
The Government of Balochistan is pleased to sanction the following

allowances for those female primary School Teachers posted in Mekran Division, Kohlu
District, Bela District, Dera Bugti and all areas out-side District Headquarters.
a) HARD AREA ALLOWANCE. Rs. 200/- p.m.

b) SPECIAL HOME VISITING ALLOWANCE.
Rs. 1000/- per year as Special Travelling Allowance to enable them to visit
their home towns once in a year during vacations.
2. These allowance will be admissible to only those primary school female

teachers who are serving outside their Home/Domicile District.
No. FD(R)VII-13/86/189-200, Dated Quetta, the 8th January, 1985
Subject:- HARD AREA ALLOWANCE.
The employees posted at Chiltan Handicraft Shop, Karachi are not entitled to
hard area allowance which is admissible in various districts of this Province.
No.FD(R-I)1-8/2003/350/460, Dated Quetta, the 10th April, 2003

146
HARDSHIP ALLOWANCE.
O R D E R.
The Government of Balochistan is pleased to sanction Hardship Allowance @

Rs. 50/- (Fifty only) P.M. to the following categories of employees of the Livestock
Department, with immediate effect:-
1. Poultry/Sheep/ Cattle Attendants.

2. Bhishtis.
3. A.I. Attendants.
4. Syce.
5. Beldars.
No. FD(R)II-26/90/101-120, Dated Quetta, the 24th Jan: 1990
O R D E R.
The Government of Balochistan has decided to enhance the rate of Hardship

Allowance admissible to the Chowkidars and Security Guards of Balochistan Secretariat
from Rs. 50/- to Rs. 80/- P.M. with immediate effect.
No. FD(R)II-26/90/5198-99, Dated Quetta, the 28th August, 1990
O R D E R.
The Government of Balochistan has decided to allow hardship allowance @

Rs. 50/- per month to those coolies of the Communication and Works Department who work
on closed holidays/Fridays with immediate effect.
No. FD(R)II-26/92/640-90, Dated Quetta, the 1st April, 1992

147
HILL ALLOWANCE.
NOTIFICATION
In exercise of the powers conferred by sub-section (d) of rule 44 of the Civil

Services (classification, Control and Appeal) Rules contained in the Supplementary Rules to
the Fundamental Rules the Agent to the Governor General and Chief Commissioner is
pleased to make the following rules to provide for the drawal of allowances by members of
the Balochistan Subordinate Services authorised to go to Ziarat for the summer months viz:-
S.No. PARTICULARS HILL ALLOWANCE ON PAY.
Rate Maximum Maximum

1 A Government servant (other then Police) 5/20 th 40 …
in superior service whose monthly salary
does not exceed Rs. 50/00 and
Government servant other than (Police) in
superior service who has a wife or other
relative or relatives wholly dependent on
him and whose salary does not exceed Rs.
200/00 per month.
2 A Government servant (other than Police) 4/20 th 50 65
in superior service who has a wife or
relative or relatives depend on him and
whose salary exceed Rs. 200/00.
3 A Government servant (other than Police) 3/20 th 40 50
in superior service drawing a monthly
salary in excess of Rs. 50/00 and who has
not a wife or other relative or relatives
dependent on him.
4 Inferior servants mentioned in clauses (a) 1/6 th 6 …
(b), (b) and (a) of the preamble.
5 Sub-Inspector of Police. 30 30
6 Head Constable. 10 10
7 Constable of Police. 6 6
8 Quetta residency malis working in Ziarat

Residency Garden.
Note:- The Police and Levies establishment going up to Ziarat are not entitled to Hill
Allowance.
148
Hill allowance shall not be drawn for more than a total residence at Ziarat not
exceeding 3 months plus joining time which is subject to a maximum of 4
days for the upward and down-ward journeys. For Special reason of public
convenience, and upon special permission given by the Chief Commissioner
the allowance may be drawn for not more than 10 days prior and subsequent to
above periods.
Hill allowance is intended only for those Government servants who are
authorized to go to Ziarat for the whole or as substantial portion of the session
and who have either to break up their establishments and move them to Ziarat
or to make special arrangements for leaving them behind. Government
servants called upto Ziarat in the course of the season for a few days only shall
draw traveling allowance as on tour admissible under ordinary rules.
Government servant may draw the higher rate of Hill Allowance intended for
married servants even his wife or other members of his family dependent on
him do not actually reside with him at the fill station, provided that the Head
of the Office is satisfied that he is put to expense by reason of his move to the
hills.
Whenever Government servant claims for the rate of Hills Allowance intended
for married servants for his stay of Ziarat a Certificate to the effect that the Government
servant concerned has a wife or children or, if he be unmarried, his mother or sister wholly
dependent on him shall be furnished with the hill in which such claims are preferred.
Government Servants, who during their stay at Ziarat proceed to Permanent

head-quarters on duty for shot periods eligible to draw halting allowance for
their stay at their permanent headquarters but not to draw bill allowance for
the periods of their absence from Ziarat.
Hill Allowance may be drawn during casual leave whether in, or away from
Ziarat, but not on any other kind of leave.
Bills for hill allowance shall be supported by the following Certificates:-

1) Certified that the following Government servants are married or
have the relatives mentioned opposite them wholly dependent on
them.
2) Certified that no bill allowance has been drawn for any person
locally recruited at Ziarat, whose headquarters have remained un-
changed.
No. 3149-F.S, Dated Quetta, the 21st March, 1936 (Issued by the Agent to the Governor General and Chief Commissioner in Balochistan).
149
NOTIFICATION
Notification No. 3149-F.S, dated 21.3.1936 regarding the grant of Hill

Allowance at Ziarat issued by the former Agent to the Governor General Balochistan is
hereby withdrawn.
No. FD(R)II-6/75, Dated Quetta, the 14th May, 1975
NOTIFICATION
In supersession of all previous orders on the subject, the Governor of

Balochistan has been pleased to sanction Hill Allowance instead of Winter Allowance at the
rate of Rs. 30/-P.M. through out the year to all the Government servants drawing pay in
grades 1 to 15 posted at the stations named below which are situated at a height of 5500 feet
or above with effect from 1.3.1977:-
1. Ziarat. 2. Qamruddin Karez.
3. Muslimbagh. 4. Sorab.
5. Kalat. 6. Zehri.
7. Kolpur. 8. Quetta.
9. Mastung (including 10. Kan Mehtarzai.
Mastung road).
11. Kuchh. 12. Toba Achakzai.
13. Khanai. 14. Killa Abdullah.
15. Kawas.
No. FD(R)II-6/77, Dated Quetta, the 6th April, 1977
Subject:- CONSTITUTION OF COMMITTEE ON GRIEVANCES (HILL

ALLOWANCE).
Hill allowance as is clear from its nomenclature has been allowed keeping in
view the locality of the state situated at a considerable height from the sea level. More-over
essential commodities are more expensive/costly at the stations than in plain. In addition to
this people have to warm their houses at such stations. Hence keeping all the factors in view,
certain stations (cities and towns) situated at a height of 5500 feet and above were declared as
hill stations.
U.O.No. FD(R)II1-35/78-CC, Dated Quetta, the 18th March, 1978
NOTIFICATION
In partial modification of this Department’s notification of even number,

dated 6th April, 1977, the Governor of Balochistan has been pleased to allow Hill Allowance
150
to all the Government servants drawing pay in National Pay Scales 1 to 15 and
posted/appointed permanently at a station (mentioned below) situated at a height of 5500 feet
and above in Balochistan with immediate effect:
STATIONS.
1. Quetta District 2. Kalat 3. Kohing

4. Iskalku 5. Malghuzar 6. Umer dhor
7. Pandran 8. Nichara 9. Surab
10.Khuddi Fateh Mohammad 11. Khuddi Gamar Khan 12. Surab
13.Rodinjo 14. Benn Chah 15. Shahar Karim Bakhsh
16.Nimargh 17. Zard 18. Mandi Haji
19.Durg zai 20. Manguchar 21. Mastung
22.Pringagad 23. Spezand 24. Daghari
25.Kolpur 26. Satakzai 27. Qamruddin Karez
28.Shella Bagh 29. Zarghun 30. Khoshab
31.Murgh Zikriazai 32. Tora Aghbargi 33. Churman
34.Khanai 35. Khanozai 36. Barshore
37.Toba Kakrri 38. Toba Achakzai 39. Kan Mehtarzai
40.Zehri 41. Killa Abdullah 42. Ziarat
43.Kawas 44. Tangai 45. Kuchh
46.Ahmadun 47. Gogi 48. Sanjavi
49.Ahmadzai Killi 50. Darazanda 51. Mana
52.Muslim Bagh 53. Mulla Zai 54. Killi Sharin
55.Salak 56. Ispethatar 57. Gadap
58.Misken zai 59. Gurgut 60. Hazar Ganji
61.Ahmed abad 62. Mali 63. Chah Bali
64.Murgha Faqir zai 65. Kalu 66. Juhan
67.Shahar Rashid Khan 68. Shahar Gohar Khan 69. Chuttak
70.Mian Khan Goth 71. Shaikhri 72. Fauj Ali
73.Hajika 74. Rahmatzai 75. Shah Ali Zai
76.Raham Ali Zai 77. Durgzai 78. Tul
79.Ghulam Nabi Goth 80. Isa Khan 81. Gorithai
82.Shahar Rasool Bakhsh 83. Shahar Mohammad Bux 84. Daber
85. Shahar Ziatati 86. Pattian Zai 87.Kumbi
88. Khusum 89. Kitati 90.Imamdad Khan
91. Umar Dhor 92. Zalli 93.Pandran
94. Jalal Abad 95. Shahar Haji 96.Killi Alam Kan
97. Pir Alizai
No.FD(R)II-6/78, Dated Quetta the 15th July, 1978

151
O R D E R.
In continuation of this Department’s Notification of even number dated

the 15th July, 1978, the Government of Balochistan has decided to allow Hill Allowance @
Rs. 100/- per month to all the employees in BPS 1-15 and posted/working at a station at a
height of 7500 feet or above. These orders shall take immediate effect.
No. FD(R)II-6/86/6011-6111, Dated Quetta, the 23rd November, 1986
Subject:- HILL ALLOWANCE.
The Government has sanctioned Hill Allowance to the employees drawing pay
in BPS 1-15 as under:-
1) Rs. 30/-p.m. at stations at a height of 5500 feet and above.

2) Rs. 100/-p.m. stations above the height of 7500 feet.
2. General, the heights of Hill Stations are notified after verification of the same
by the Survey of Pakistan. But, they depend on old maps/records for such verification, which
do not include some of the Stations where new Schools/Offices are opened. Thus, payments
of Hill Allowances remain with held in some cases, resulting in unrest/resentment amongst
the employees of the Education Department.
3. It has, therefore, been decided that on receipt of a proposal from the District
Education Officers, the Deputy Commissioners may verify the heights of such stations lying
within their jurisdiction. A copy of such notification may be endorsed to the Survey of
Pakistan authorities for confirmation.
No.(FD) II-6/88/2152-85, Dated Quetta, the 15th June, 1988

152
Reference this Department’s letter No. FD(R)II-6/88/2152-85, dated the 15th

June, 1988, on the above noted subject and to say that it has been decided to allow Hill
Allowance at Rs.30/- P.M. to the Teachers of the Education Department at all places where
schools are closed for the winter vacation. However, Hill Allowance at the rate of Rs. 100/-
P.M. will continue to be drawn for stations above the height of 7500 ft. It has also been
decided that the Education Department will provide list of new winter schools to the Chief
Secretary for confirmation of their heights from the Survey of Pakistan.
No.FD(R)II-6/89/3461-3560, Dated Quetta, the 16th August, 1989
O R D E R.
In partial modification of the orders issued on the subject from time to time,
the Government of Balochistan has decided to allow Hill Allowance @ Rs.100/- p.m to those
Government Servants drawing pay in BPS-1 to 15 and posted / appointed permanently at the
place / station at the height of 5500 ft and above in this province, with immediate effect.
No.FD(R)1I-6/91-4673-4600, Dated Quetta, the 16th October, 1991
Subject:- GRANT OF HILL ALLOWANCE TO GOVERNMENT SERVANTS

DRAWING PAY IN BPS 1-15.
The Hill Allowance at stations/places where schools are closed during winter
season is admissible to the teachers only. In the case of teachers of Labour Department these
orders are also applied.
No.FD(R)II-6/92/2549, Dated Quetta, the 5th October, 1993
If the height of Loralai is 5500 ft:, then Hill Allowance is admissible otherwise
not. However, Teachers posted at Loralai (as winter vacation are observed there) are allowed
Hill Allowance.
No.FD(R)II-6/94/74, Dated Quetta, the 20th January, 1994

153
O R D E R.
In partial modification of this department’s order of even number, dated 16th

October, 1991, the Government of Balochistan has decided to allow Hill Allowance with
effect from 1st Day of January, 1995, to those Government servants drawing pay in BPS 1
to 15 and posted/appointed at places in Pishin, Killa Abdullah and Khuzdar districts only
where winter vacations are observed by the educational institutions.
No.FD(R)1I-6/95/358-484, Dated Quetta, the 12th January, 1995
Subject:- HILL ALLOWANCE IN MUSAKHEL DISTRICT.
Where Agency Allowance is being drawn by the employees, Hill Allowance

is not admissible there.
No.FD(R)II-6/97/2600/6020, Dated Quetta, the 18th September, 1997
Subject:- HILL ALLOWANCE IN MUSAKHEL DISTRICT.
Reference this Department’s letter No. FD(R)II-6/97/2600, dated 18th

September, 1997 on the subject cited above and to invite attention to the letter No.
FD(R)VII-13/D/92/333, dated 8th February, 1992 wherein it was decided to allow Hill
Allowance at the rate of Rs. 100/-p.m to the teachers of the Education Department at all
places where schools are closed in the winter vacation. It is clarified that letter No. FD(R)II-
6/97/2600, dated 18th September, 1997 is not applicable on the teachers of the Education
Department.
No.FD(R)II-6/97/890, Dated Quetta, the 11th June, 1998
HOUSE RENT ALLOWANCE.

HOUSE RENT ALLOWANCE.
2. House-rent Allowance shall be admissible at the following seven stations;

Karachi, Hyderabad, Multan, Lahore, Rawalpindi, Peshawar and Quetta.
3. The amount of the Allowance shall be equal to the amount of the rent which
the Government servant concerned actually pays in excess of 7.5 per cent of his pay subject
to a maximum of 7.5 per cent of pay or Rs. 5 per mensem, whichever is more.
154
4. The allowance will be admissible only to Non-Gazetted Government servants whose

pay does not exceed Rs. 330 per mensem.
5. The Allowances will not be admissible if the Government servant has been offered a
Government quarter or is living in a house which he owns or is living free of charge with
another Government servant who has been provided with Government accommodation.
EXTRACT OF LETTER NO.F.D.P.C.(1)12/3, DATED 2nd March, 1963 (Government of West Pakistan, Finance Department)
Subject:- GRANT OF HOUSE RENT ALLOWANCE TO GOVERNMENT

SERVANTS, ENHANCEMENT OF THE HOUSE RENT
ALLOWANCE.
Reference to this Department’s Circular letter No. FD(R)III-35/72, dated

7.6.1972 and No. FD(R)III-36/72, dated 30.3.1974 regarding the grant of House Rent
Allowance under the scheme of National Pay Scales for the erstwhile non-gazetted and
gazetted Government servants and to say that the rate of House Rent Allowance admissible
therein shall, with effect from 7th June, 1975, be increased to 20% of the minimum of the
respective National Scales of Pay. All other existing conditions regarding the admissibility of
this allowance shall continue to apply.
No.FD(R)III(35-36)/72-75, Dated Quetta, the 21st August, 1975
Subject:- GRANT OF HOUSE RENT ALLOWANCE TO GOVERNMENT

SERVANTS.
Reference Finance Department’s letter No. FD(R)III-35/72, dated 7th June,

1972 & FD(R)III-36/72, dated 30 th March, 1974 read with letter No. FD(R)III(35-36)/75,
dated 21.8.1975 and to state that in partial modification of the orders contained therein the
Governor of Balochistan is pleased to decide that House Rent Allowance at the rate
sanctioned therein will now be admissible to those Government servants who are residing in
houses in their own names or in the names of their wives subject to the condition that they are
posted/residing at Quetta including Quetta Cantt: and have not been provided with
Government residential accommodation either in their own names or in the names of their
spouses.
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2. These orders will take effect from 1.11.1976.
No.FD(R)III(35-36)/76, Dated Quetta, the 10th November, 1976
Subject:- HOUSE RENT ALLOWANCE.
It has been decided that in future House Rent Allowance @ 40% of

initial stage of pay scale at Quetta and at 15% at Divisional, District, Tehsil Headquarters will
not be allowed unless a certificate from the Civil Estate Office in case of government
servants working at Quetta and from House Allotment Authority in case of Government
servants working outside Quetta is enclosed along with the bill that the official/officer
concerned has not been provided any type of Government residential accommodation.
No. FD(R)II-5/80 Dated Quetta, the 19th January, 1980
It is clarified that in case where no House Allotment Committee exists

at a Divisional/District/Tehsil Headquarters, a certificate to the effect that neither the
residential accommodation has been allotted nor is under occupation of the officer/official
may be issued/endorsed on the pay bill by the Divisional/District Head of office.
No. FD(R)II-5/80, Dated Quetta, the 18th February, 1980
O R D E R.
The Governor of Balochistan has been pleased to order that Government

servants while on training abroad may be allowed to draw House Rent Allowance which
would have been admissible to them but for training abroad on the condition that
Government servant has not been provided with residential Government accommodation.
For this purpose, Government servants would have to produce a certificate from the Head of
Department before house rent allowance is sanctioned.
No. FD(R)X-2/80, Dated Quetta, the 10th May, 1980

156
Subject:- GRANT OF HOUSE RENT ALLOWANCE TO LEVY PERSONNEL.
In view of the advice tendered by the Law Department it may be necessary to

amend the Balochistan Civil Servant Act, 1974 with a view to excluding the Levymen from
its purview. The amendment in the Civil Servants Act, 1974 appears to be necessary for the
following among other reasons:-
1) As Government servants the Levymen would be entitled to all the benefits

admissible to regulate Government servants. The grant such considerable
financial burden on the Provincial Exchequer as would be beyond our capacity
to bear.
2) The Levymen are not recruited any valid recruitment rules. It would not be in
consonance of principles of equity and justify to prescribe recruitment rules
for Policemen while excluding to Levymen from the purview of these very
rules.
3. Finance Department had agreed to regularize the Levymen Provincial the extra
expenditure was accommodated by the Federal Government. Now that the
Ministry of Frontier Region has advised that the Federal Government are not
concerned with the Administration Levies in Kalat and Mekran Division, our
earlier concurrence no longer valid.
4. In those cases where service in the Levy Force is of a hard character, benefit
of group insurance, pension and gratuity cannot be allowed.
Finance Department is of the view that certain benefit can be allowed to the
Levymen without altering the existence of their relationship with the Provincial/Federal
Government and could be achieved by suitably amending the Civil Servant Act as suggested
above. The Administrative Department may like to consult to Law Department before the
case is submitted to the Government/Martial Law Administrator for his final orders.
U.O.No.FD(R)II-24/80,Dated Quetta, the 21st April, 1980
Subject:- HOUSE RENT ALLOWANCE TO SPOUSES WHO ARE BOTH IN

GOVERNMENT SERVICE.
The Governor Balochistan has been pleased to order that House Rent
Allowance at prescribed rates shall be admissible to husband and wife (both being
157
Government Servants) if they have not been provided Government accommodation and both
are posted at a specified station.
No. FD(R)II-5/80-IV, Dated Quetta, the 21st July, 1980
Subject:- GRANT OF HOUSE RENT ALLOWANCE/LOCAL

COMPENSATORY ALLOWANCE / DEARNESS/ ADDITIONAL
DEARNESS ALLOWANCE DURING LEAVE AND L.P.R.
It is to clarify that House Rent Allowance (sanctioned vide this Department’s

order No. FD(R)III-40/79, dated 18.8.1979, Local Compensatory Allowance at Quetta
(sanctioned vide this department’s circular letter No. FD(R)III-40/77, dated 18.5.1977) and
Dearness and Additional Dearness Allowances (sanctioned vide No. FD(R)II-24/79, dated
18.8.1979 & 29.7.19) shall be admissible to Government servants during the entire period of
leave (excluding extra ordinary leave), including leave preparatory to retirement, at the rate at
which the same was being drawn immediately before proceeding on leave or L.P.R.
No. FD(R)II-5/80-IV, Dated Quetta, the 21st July, 1980
Subject:- HOUSE RENT ALLOWANCE TO SPOUSES WHO ARE BOTH IN

GOVERNMENT SERVICE.
Refer to this Department’s circular letter of even number, dated 31st July, 1980
on the subject cited above and to state that a doubt has arisen whether house rent allowance
would be admissible in cases where one of the husband/wife is employed by the Provincial
Government and the other is in autonomous body and none of them has been provided with
accommodation by the Provincial Government or the autonomous body, as the case may be.
It is hereby clarified as under:-
(i) In cases in which one of the husband/wife is employed by the Provincial
Government and the other by an autonomous body which has adopted the
National Pay Scales and allowances as admissible to government servants, house
rent allowance will be admissible to both of them in terms of this Department’s
letter referred to above.
(ii) In cases where one of the husband/wife is employed by the Provincial
Government and the other by an autonomous body having its own
rules/regulations, the one employed in the Provincial Government will be entitled
to house rent allowance, while the other employed in the autonomous body will
be governed by the rules of that body in this regard.
No. FD(R)II-5/81 Dated Quetta, the 30th March, 1981

158
O R D E R.
The Governor of Balochistan has been pleased to decide that with effect from
1st July, 1981 the rates of House Rent Allowance will be as follows:-
a) Quetta. 45% of minimum of the relevant revised

Balochistan Pay Scales.
b) Divisional/District/ 20% of the minimum of the relevant

Tehsil Headquarters revised Balochistan Pay Scale.
other than those
Specified at (a) above.
2. The other existing conditions regulating the grant of this allowance shall
continue to apply.
O R D E R.
The Governor of Balochistan has been pleased to decide that as from 1st July,
1982 and until further orders, House Rent Allowance @ 20% of the minimum of the relevant
Revised National Scale of pay will also be admissible to Government Servants who are
serving in areas below Tehsil level.
2. The other existing conditions regulating the grant of the allowance shall
continue to apply.
No. FD(R)II-5/82/2276-2360, Dated Quetta, the 1st July, 1982
Subject:- CHARGING OF RENT/HOUSE RENT ALLOWANCE FROM THOSE

LIVING IN BACHELOR ACCOMMODATION.
The advice of Finance Department on the subject is being mis-interpreted by

some quarters. It is clarified that this department had never allowed house rent allowance @
45% of initial of relevant pay scale at any station out side Quetta. Thus all the Government
servants living in Bachelor Hostels outside Quetta are entitled to House Rent allowance @
20% of initial of pay scale minus the rent of the flat fixed by the competent authority. If any
159
overpayment to any officer/official has been made, that should immediately be recovered
under intimation to this department.
No. FD(R)II-5/83/2187-2237, Dated Quetta, the 10th April, 1985
Quarries are being received from various quarters in respect of admissibility of

house rent allowances to the employees. The following clarification is issued covering the
various aspects of the quarries:-
i) The house rent allowance is also admissible to employees living in private houses,
owned by themselves, their wives, relatives or friends.
ii) If both husband and wife, being Government servants are residing together at the
same station in a Government residence allotted to one of them, house rent
allowance shall not be admissible to the other.
iii) In a case at (ii) if none of them has been provided with Government residence and
both are residing together in a private house at specified station, the house rent
allowance shall be admissible to both of them.
iv) A Government servant who was allotted a Government residence but has
surrendered it on his own, shall also be eligible to draw house rent allowance from
the date of vacation of the Government residence.
v) If a Government servant is offered Government residence but he declines to

accept it on personal ground, he shall be paid the house rent allowance.
vi) In the case of Government employees living with their relatives, friends etc, in
houses provided to the later by Government, the house rent allowance may be
drawn subject to production of certificate to this effect from the Civil Estate
Office.
vii) House rent allowance will not be admissible in cases where one of the
husband/wife is employed by the Provincial Government and the other by the
Autonomous Organization posted at the same station and one of them has been
provided with the accommodation whether by the Provincial Government or by
the autonomous Organization.
viii) House rent allowance will also not be admissible in cases where both of the
husband/wife are employed in Autonomous Organization, posted at the same
station and one of them has been provided with the accommodation by the
Autonomous Organization.
No. FD(R)II-5/88/2241-2350, Dated Quetta, the 29th June, 1988

160
Subject:- HOUSE SUBSIDY TO THOSE GOVERNMENT SERVANTS WHO

ARE LIVING IN THEIR OWN HOUSES.
Reference this Department’s circular letter No.FD(R)II-5/88/1042-1107, dated

4th April, 1988 on the subject cited above under which the scheme of hosing subsidy has
since been withdrawn with effect from 4.4.1988. However, those Government servants who
were in receipt of subsidy on 4.4.1988 were allowed to continue to draw the same so long as
it was more beneficial than the amount of House Rent Allowance admissible to them in
respective pay scales.
2. Now Government of Balochistan has issued revised pay scales under which
House Rent Allowance has considerably been increased/enhanced. It is, therefore, clarified
that with effect from 1.6.1991 House Rent Allowance instead of housing subsidy may be
allowed to such categories of employees.
No. FD(R)II-5/91/4167-4216 Dated Quetta, the 5th October, 1991
That except Quetta elsewhere House Rent Allowance is @ 30% and not 45%
of the minimum of the Pay Scale. Moreover, no conveyance allowance is admissible in
Pishin.
FD(R)VIII-2/96/416, Dated Quetta, the 9th April, 1996
Subject:- GRANT OF HOUSE RENT ALLOWANCE.
Those who were drawing House Rent Allowance with their monthly pay bills
would get the same with one month’s bonus pay otherwise not. Action of the Accountant
General Balochistan is therefore, correct.
No. FD(R)II-11/97/1460, Quetta, the 18th March, 1997

161
Subject:- DEDUCTION OF HOUSE RENT.
It has come to the notice of this Department that Government employees

posted in Quetta and living in Mastung and Pishin are drawing House Rent @ 45% instead of
permissible @ 30% of the minimum of Pay Scale, 1991.
2. It is advised to ensure that the Government employees working in

administrative Departments as well as attached departments under administrative control
draw the House Rent permissible to them under the rules.
No. FD (R-I)III-71/2002/1707-28, Dated Quetta, the 5th August, 2002
INCENTIVE ALLOWANCE.
O R D E R.
The Governor of Balochistan has decided to allow incentive allowance of Rs.

500/-(Rupees five hundred only) per month to the Female Teaching staff including Head
Mistresses who are teaching in Schools, located outside the limit of a Municipal Corporation,
Municipal Committee or Town Committee.
2. The following female Para Medical Staff of Health Department and female
medical/technical staff of Population Welfare Department, posted outside the limits of Quetta
Municipal Corporation, are also allowed Special Incentive Allowance @ Rs. 500/- (Rupees
five hundred only) per month:-
HEALTH DEPARTMENT.
1. Nursing Sisters.
2. Staff Nurses.
3. Assistant Inspectors of Health Centres.
4. Lady Health Visitors.
5. Female Medical Technicians.
6. Lady Laboratory Assistants.
7. Female Dental Technicians.
8. Lady Leprosy Technicians.
9. Midwives.
10. Female Compounders.
11. Female Vaccinator and Dais.
162
HEALTH DEPARTMENT.
1. Female Technical Supervisors.

2. Family Welfare Workers/Counselors family motivators.
3. Midwives.
3. Incentive allowance shall be allowed subject to the condition that the female
staff mentioned above fulfill the qualifications laid down for the post.
No. FD(R)II-31/93/573-722, Dated Quetta, the 14th March, 1993
Subject:- GRANT OF INCENTIVE ALLOWANCE OF RS. 500/- TO THE UN-

TRAINED LADY TEACHERS.
Under the Orders dated 14.3.1993 issued by the Finance Department it has
clearly been stated that incentive allowance is admissible subject to the condition that female
staff fulfill the qualification laid down for the post. In the case of female teachers of the
Labour Department Administrative Department has stated that they are untrained, so they
have no case for the grant of incentive allowance.
No. FD(R)II-31/94/478, Quetta, the 31st March, 1994
Subject:- DRAWAL OF INCENTIVE ALLOWANCE.
The Incentive Allowance is also admissible during vacation.
No. (FD) II-31/96/294-95, Quetta, the 7th April, 1996
Subject:- GRANT OF INCENTIVE ALLOWANCE.
Reference this Department’s order No.FD(R)II-31/93/763-722, dated 14th

March, 1993, on the subject cited above and to say that said allowance to the Female
Teaching Staff/Female Para-medical Staff is restricted to those posted in rural areas of Quetta
only.
No. (FD)II-31/98/1227-29, Quetta, the 19th August, 1998

163
Subject: GRANT OF INCENTIVE ALLOWANCE (RS.500/-).
Reference this department’s letter of even number dated 19th August, 1998 on
the subject cited above and to clarify that those female employees of the Health Department
and Population Welfare Department who are posted in rural areas of any District and has
drawn the Special Incentive Allowance upto 18-8-1998 is valid. However, after 18-8-1998
this allowance has been restricted to the employees posted / working in areas of Quetta
District only. The amount of incentive allowance drawn by the female employees beyond
18-8-1998 in the rural areas of any district other than Quetta is recoverable.
No.FD(R-I)II-31/98, Dated Quetta, the 20th March, 1999
INSTRUCTIONAL ALLOWANCE .
O R D E R.
The Governor of Balochistan has decided to allow Instructional Allowance @

20% of the minimum of the pay scale to the officers/staff deployed on Instructional duties in
Balochistan Rural Development Academy. Any other special pay, deputation pay/Allowance
admissible to the instructional staff prior to the issue of these orders shall cease to be
admissible from the date of grant of instructional Allowance.
No. (FD)III-12/84-Vol-V/847-91, Dated Quetta, the 28th March, 1988
O R D E R.
Sanction is hereby accorded to the grant of Instructional (Teaching)

Allowance at the following rates to the staff of Agriculture Department on their
posting/transfer in the Balochistan Agriculture College/Agriculture Training Institute:-
CATEGORY OF EMPLOYEES. RATE OF ALLOWANCE.

BPS-17 Rs. 575/-p.m.
BPS-18 Rs. 750/-p.m.
BPS-19 Rs.1100/-p.m.
BPS-20 Rs.1300/-p.m.
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JUDICIAL ALLOWANCE.
O R D E R.
In pursuance of this Department’s orders No. FD(R-I)III-63/2001/2073-2112,

dated 24.7.2001 and No.FD(R-I)III-63/2001/7332-77, dated 20.9.2001, it has been decided
that 5% increase on the basic pay as “Judicial Allowance” is also admissible to the employees
of Advocate General Balochistan office as well as employees of the District Attorneys with
immediate effect.
2. It is further decided that the benefit of 5% increase on basic pay as Judicial

Allowance earlier being drawn by the aforesaid employees is also protected w.e.f 1.7.2001.
No. FD(R-I)III-63/2005/2873-2907, Dated Quetta, the 6th December, 2005
MARRI-BUGTI ALLOWANCE.
Subject: GRANT OF MARRI BUGTI ALLOWANCE TO HE GOVERNMENT
SERVANTS WORKING IN THE MARRI - BUGTI AREA IN THE SIBI
DISTRICT OF THE QUETTA DIVISION.
In connection of letter No. 973-SR-VI-68, dated 23rd May, 1968, on the

subject noted above, and to state that the Government of West Pakistan has been pleased to
sanction the continuance of this allowance for another period of one year i.e. upto the 31st
May, 1970 at the existing rates.
2. As regards officials posted to the Marri Bugti area w.e.f. 1st April, 1969, this
allowance will be payable to only such Non-Local Non-Gazetted employees about whom a
certificate is issued that a candidate with the appropriate qualification is not available within
this area.
No.1184-SR-VI-69, Dated the 23rd May, 1969 (Government of West Pakistan, Finance Department).
165
Subject: MARRI-BUGTI ALLOWANCE.
Finance Department agrees to the continuance of the Marri-Bugti allowance to

the Government servants working in the Marri-Bugti area of the Sibi District, Quetta
Division for another period of one year i.e. upto 31st May, 1971 at the rate of Rs. 15 w.e.f. 1st
June, 1970 provided the additional expenditure is met from within the sanctioned budget
grant and subject to the usual conditions.
U.O.NO.(R)II-8/70, Dated Quetta, the 17th February, 1971
MUALAM-UL-QURRAN ALLOWANCE.
O R D E R.
In continuation of this Department’s Notification of even number dated

21.01.1975, the Governor of Balochistan has been pleased to enhance the Maulam-ul-Qurran
Allowance of Primary School Teachers from Rs.50/- to Rs.150/- per month, with immediate
effect.
No. FD(R)VII-13/83/4558-4620, Dated Quetta, the 15th October, 1983
O R D E R.
In continuation of this Department’s Order No.FD(R)VII-13/83/4558-4620,

dated 15.10.1983, the Maulam-ul-Qurran Allowance of Primary School Teachers/Mosque
School Teachers is enhanced from Rs. 150/- to 250/- per month, with immediate effect.
No. FD(R)VII-13/83/1211-1251, Dated Quetta, the 26th May, 1992
MEDICAL ALLOWANCE.
O R D E R.
Government of Balochistan has decided to allow Medical Allowance @ Rs. 100/- per
month for the teachers posted/working in the moffasl where there is no Government
Hospital/Dispensary within the radius of 5 miles. Such areas shall be notified by the Health
166
Department in consultation with Education Department. These orders shall take effect from
1st July, 1986.
No.FD(R)II-16/87/2550-3050, Dated Quetta, the 26th May, 1987
Subject: ADMISSIBILITY OF MEDICAL ALLOWANCE.
The Teachers who are in receipt of Rs. 100/- p.m. as Medical Allowance will
not get additional Medical Allowance @ Rs. 50/- p.m. sanctioned w.e.f. 1.7.1987.
NO.FD(R)II-16/87/3890-3943, Dated Quetta, the 10th August, 1987
Subject: MEDICAL ALLOWANCE TO BPS-16(NON-GAZETTED).
This Government is allowing medical allowance @ Rs. 60/- p.m. to the

employees drawing pay in B-1 to 15 only.
NO.FD(R)II-16/94/359, Dated Quetta, the 7th March, 1994
Subject: APPEAL FOR ALLOWING THE MEDICAL ALLOWANCE WITH

THE PENSION.
The Medical Allowance is not admissible to the Pensioner. However,

Pensioners are equally entitled for the medical treatment/re-imbursement thereof (if any) as
admissible to the serving Government servants.
No.FD(R)X-34/97/2799-2800, Dated Quetta, the 25th November, 1997
Subject: MEDICAL ALLOWANCE.
It is to point out that in the Pay Revision Scheme, 2001, the Medical
Allowance has been allowed to the Provincial Government employees from BPS-I to BPS-16
instead of BPS-I to BPS-15.
NO.FD(R-I)III-71/2002/1513, Dated Quetta, the 17th July, 2002

167
Subject: REVISION OF BASIC PAY SCALES, 2001 - ENHANCEMENT OF

MEDICAL ALLOWANCE FOR THE CIVIL EMPLOYEES (BPS-1-16)
(NON-GAZETTED) OF THE BALOCHISTAN GOVERNMENT.
Reference para-13 of this department’s circular No.FD(R)III-71/2001/7517-

7600 dated 17th October, 2001 on the subject noted above and to say that the Government of
Balochistan has been pleased to enhance the rates of Medical Allowance from Rs.160/- p.m
to Rs.210/- p.m for the Provincial Government employees in B-1 to B-16 (non-gazetted)
w.e.f 1-7-2003.
No.FD(R-I)III-71/2003/1006-1105, Dated Quetta, the 9th July,2003.
Subject: ENHANCEMENT OF MEDICAL ALLOWANCE FROM RS.210/- TO

RS.500/- TO THE SECONDARY TEACHERS.
This Provincial Government has allowed Medical Allowance @ Rs.210/- p.m

in favour of all Government employees B-1 to B-16 (non-gazetted).
No.FD(R-I)III-12/2003, Dated Quetta, the 15th Sept: 2003
MESS AND UNIFORM ALLOWANCE.

Subject: REVISION OF MESS AND UNIFORM ALLOWANCE TO GENERAL
NURSING STUDENTS.
That Finance Department agrees to enhance the Mess Allowance from Rs.
300/- to Rs. 500/- p.m. and Uniform Allowance from Rs. 125/- p.m. to Rs. 150/- for the
General Nursing students (who are not in receipt of Balochistan allowance).
No.FD(R)III-56/92/3743 Dated Quetta, the 3rd November, 1992

168
NON-PRACTICING & OTHER EMOLUMENTS TO DOCTORS.
The Governor of Balochistan is pleased to sanction the following emoluments

for Officers in the Provincial Health Services and Bolan Medical College, Quetta, with effect
from 1.7.1974:-
S.No Particulars Scale/ Advance Non-Practicing Allowance

Increments Quetta Outside
Valley Quetta Valley
1 Medical Officer/Women 500-50-1000 10 300/- 600/-
Medical 50-1250.
Officers/Demonstrators Grade-17
Dental Surgeons
2 Specialists and District 1000-75-1750 4 400/- 800/-
Health Officers etc: Grade-18
3 Medical Superintendents 1000-75-1750 4 400/- 800/-
Grade-18
4 Director Health Services 2300-100-2600 - 500/- ___
Grade-20
5 Assistant Professors, Bolan 100-75-1750 Maximum of the 400/- ___
Medical College. Grade-19 scale for Non-
Balochistan &
for Balochistan 4
Advance
Increments.
1800-80-2200 Maximum of the 400/- ___
scale for Non-
Balochistan. For
Balochistan 4
Advance
Increments.
NO.FD(R)I-I/73, Dated Quetta, the 30th August, 1974
Subject: NON-PRACTICING ALLOWANCE & TEACHING ALLOWANCE TO

DOCTORS.
The following NPA and teaching allowance are being given to doctors:-
NON-PRACTICING ALLOWANCE.
1. Doctors in B-17 & B-18. Rs. 500/-P.M.
2. Doctors in B-19 and above. Rs. 700/-P.M.
TEACHING ALLOWANCE.
Rs. 500/-P.M. to the Doctors of Bolan
Medical College.
No.FD(R)II-17/88-II/1784 Dated Quetta, the 31st April, 1989

169
Subject: NON-PRACTICING ALLOWANCE TEACHING ALLOWANCE

TO DOCTORS OF MEDICAL COLLEGE (TEACHING CADRE).
Non-practicing allowance is admissible to all the Doctors who are not allowed
private practice, including Administrative post in the Secretariat and in the Health
Directorate. However, Teaching Allowance is admissible to those Doctors (teaching cadre)
who are working in the Medical College.
No.FD(R)II-17/1992/4034, Dated Quetta, the 20th December, 1992
ORDERLY OR RESIDENCE ORDERLY.

Subject:- RESIDENCE ORDERLY OR ORDERLY ALLOWANCE TO
OFFICERS IN BPS-20 AND ABOVE WORKING IN THE
BALOCHISTAN SECRETARIAT.
Reference Government of Balochistan, Services & General Administration

Department’s letter No. SO-II-II(39)S&GAD/70, dated 5th November, 1970 and to state that
it has been decided that officers in BPS-20 or above, working in the Balochistan Civil
Secretariat, will henceforth have the option either of having a residence orderly from the
existing strength of their Department or a residence orderly allowance at the rate of Rs. 800/-
per month. The orderly allowance shall be regulated in the following manner:-
i) The option for orderly allowance shall be exercised in writing and will be
communicated to the audit office.
ii) Those opting for the orderly allowance would furnish a certificate to the audit office
to the effect that they have not been provided with an orderly by the office or have
surrendered the orderly already provided to them.
No. FD(R)X-15/86/9660-1065, Dated Quetta, the 31st March, 1986
Subject:- OPTION FOR RESIDENCE ORDERLY OR ORDERLY

ALLOWANCE.
Reference this Department’s circular letter No.FD(R)X-15/86/961-1065, dated

st
the 31 March, 1986, on the subject cited above and to say that a doubt has arisen as to
whether Residence Orderly Allowance would be admissible to entitled officers during
leave/training abroad.
170
2. The case has been examined in the Finance Department and it is clarified that
the entitled officers shall be allowed Orderly Allowance during all kinds of leave except extra
ordinary leave. Such Officers shall also be allowed Orderly Allowance during foreign
training abroad provided their
families remain in Pakistan.
No. FD(R)III-40/87/1491-1510, Dated Quetta, the 5th July, 1987
Subject:- GRANT OF ORDERLY ALLOWANCE.
The Orderly Allowance will also be admissible to all Secretariat

Department Officers in B-20 and above who have been allowed pay of the post, if opted and
otherwise entitled.
No. FD(R)III-40/89/154-55, Dated Quetta, the 12th January, 1989

Reference this Department’s letter No.FD(R)X-15/86/966-1065, dated the 31st

March, 1986, on the subject cited above and to say that Government of Balochistan has
decided to revise the rate of Orderly Allowance from Rs. 800/-to Rs. 1000/- per month to the
entitled officers, who opt for the Orderly Allowance in lieu of Residence Orderly, with effect
from 1.12.19990.
2. The other terms and conditions for grant of above allowance will remain the
same as are applicable at present.
No. FD(R)III-40/91/Orderly/2422-50, Dated Quetta, the 8th May, 1991
Subject:- PAY AND ALLOWANCES OF MEMBERS OF BALOCHISTAN

PUBLIC SERVICE COMMISSION.
The Orderly Allowance is admissible only to those B-20 and above officers
who are posted in the Balochistan Secretariat and have no Orderly at their residences.
No. FD(R)III-40/86/Orderly/267, Dated Quetta, the 24th August, 1992

171
Subject:- ORDERLY ALLOWANCE TO CHAIRMAN

BALOCHISTAN TEXTBOOK BOAR,QUETTA IN BPS-20.
The Orderly Allowance in Balochistan is admissible to those Officers in B-20

who are working in the Secretariat only and not to those who are working out-side the
Secretariat. The case of Chairman Balochistan Textbook Board is therefore, not covered under
the policy on the subject.
No. FD(R)III-40/86/Orderly/72, Dated Quetta, the 9th January, 1995

Reference this Department’s letter No.FD(R)III-40/91/Orderly/2422-50, dated

8th May, 1991, on the subject noted above and to state that Government of Balochistan has
been pleased to revise the rate of Orderly Allowance from Rs. 1,000/-p.m to Rs. 1,600/- per
month, with immediate effect, to the entitled Officers who opt/have opted for the Orderly
Allowance in lieu of Residence Orderly.
same as are applicable at present.
No. FD(R)III-40/Orderly/96/2389-2420, Dated Quetta, the 21st Nov: 1996
Subject:- ENHANCEMENT OF ORDERLY ALLOWANCE IN FAVOUR OF

BSS/BCS OFFICERS IN BPS-20 OR ABOVE POSTED IN THE
BALOCHISTAN SECRETARIAT AND GRANT OF ADHOC RELIEF
TO SUCH RETIRED OFFICERS OF THE SAME CADRE.
Orderly Allowance @ Rs. 800/- p.m. was first allowed to all officers in BPS-
20 and above who were posted in the Balochistan Secretariat. In May, 1991, the rate of
allowance was enhanced from Rs. 800/- to Rs. 1000/-p.m. This was further enhanced in
September, 1999 from Rs. 1000/- to Rs. 1600/- p.m. mainly on he lines adopted by the Federal
Government.
2. The Federal Government enhanced the Orderly Allowance from Rs. 1600/-
p.m to Rs. 1900/- p.m w.e.f 01-03-1997 to its entitled officers and also allowed the same as
172
special additional pension. Government of Panjab allowed the same enhancement w.e.f 01-
03-1997 to the same category of officers. The Government of N.W.F.P instead of allowing
aforesaid allowance provided the services of one Class-IV employee to officers in BPS-20
and above as Orderly.
3. The APUG officers in BPS-20 and above working in Balochistan Secretariat

are already in receipt of enhanced rate of Orderly Allowance.
4. The Finance Department agrees to enhance the rate of Orderly Allowance with
immediate effect from Rs. 1600/- p.m. to Rs. 1900/- p.m in favour of BCS/BSS officers in
BPS-20 and above posted in Balochistan Secretariat as well as adhoc relief of Rs. 300/- p.m
as Orderly Allowance in favour of BCS/BSS officers in BPS-20 and above who retired from
service while working in Balochistan Secretariat.
No. FD(R-I)/III-40/2002, Dated Quetta, the 7th June, 2002

OFFICERS IN BPS-20 AND ABOVE POSTED IN THE
BALOCHISTAN SECRETARIAT AND GRANT OF ADHOC RELIEF
TO SUCH RETIRED OFFICERS OF THE SAME.
Reference this Department’s circular letter No. FD(R)III-40/Orderly/96/2389-

2420, dated 21st November, 1996 allowing enhancement of Orderly Allowance from Rs.
1000/- p.m. to Rs. 1600/- p.m. to Officers in BPS-20 and above working in the Balochistan
Secretariat and to state that the Government of Balochistan has been pleased to further revise
the above rate of Orderly Allowance with immediate effect from Rs. 1600/- p.m. to Rs.
1900/- p.m. in favour of entitled officers as well as adhoc relief of Rs. 300/- p.m. as Orderly
Allowance in favour of BCS/BSS officers in BPS-20 and above who retired from service
while working in Balochistan Secretariat.
same as are applicable.
No. FD (R-I)III-40/2002/1293-1338 Dated Quetta, the 20th June, 2002

173
Subject:- OPTION FOR RESIDENCE ORDERLY OR ORDERLY

ALLOWANCE.
Please refer to the Finance Division (Regulation wing), Government of

Pakistan, Islamabad Office Memorandum No.F.I(13)Imp/96, dated 6th October, 2003
whereby revised the rate of Orderly Allowance from Rs. 1900/- p.m. to Rs. 2375/- p.m. w.e.f
1-7-2003 in favour of the entitled officers of the Federal Government for information and
further necessary action.
No. FD (R-I)III-40/Orderly/2003/2836-2856, Quetta, and the 15th Oct: 2003

Reference this Department’s circular No. FD(R)X-15/86/966-1065, dated 31st

March, 1986 on the subject noted above along with subsequent instructions issued thereunder
from time to time and to state that the Government of Balochistan has been decided to revise
the rates of Orderly Allowance from Rs. 1900/- p.m. to Rs. 2375/- p.m. (Rupees two
thousand, three hundred and seventy five only) w.e.f 1st July, 2003 in favour of entitled
Provincial officers in service working in the Balochistan Secretariat.
No. FD(R-I)III-40/Orderly/Vol-II/3869-3909, Dated: Quetta, the 9th Dec: 2003
Subject: ADMISSIBILITY OF ORDERLY ALLOWANCE.
It is to clarify that only the officers B-20 and above working posted in the
Civil Secretariat i.e. administrative Secretaries are entitled for the benefit of Orderly
Allowance and the widows of deceased officers are not entitled for the same as per policy.
No.FD(R-I)III-40/Orderly/2004/Vol-II/1057,Dated Quetta, the 8th June, 2004.
Subject: GRANT OF ORDERLY ALLOWANCE.
This Provincial Government had allowed the benefit in question to the officers
in B-20 and above only working in Civil Secretariat vide this department circular
No.FD(R)X-15/86/966-1065, dated 31-3-1986 which was enhanced time to time, the last
enhanced upto Rs. 2375/- vide No.FD(R-I)III-40/Orderly/Vol-II/3869-3909, dated 9.12.2003.
174
It is to add here that this benefit is not allowed to the officers working outside Secretariat
including High Court of Balochistan.
No.FD(R-I)III-40/Orderly/2005/528, Dated Quetta, the 18th February, 2005
OUTSTATION ALLOWANCE.
Subject: ENHANCEMENT OF OUTSTATION ALLOWANCE IN FAVOUR OF

CHIEF PILOT AND CO-PILOT VIP AIRCRAFT ESTABLISHMENT
BALOCHISTAN, QUETTA.
This department conveys its approval to the enhancement of Outstation

Allowance from Rs. 45/- per hour to Rs. 75/- per hour from block off to block on ex-base
station in favour of Chief Pilot and Co-Pilot, VIP Aircraft Establishment Balochistan, Quetta
with immediate effect.
No.FD(R-I)III-39/2005/251, Dated Quetta, the 9th February, 2005
OVERTIME ALLOWANCE.
ORDER.
In supersession of this Department’s order No.SGA(S.O.B&A)/2-14/87, dated

4th February, 1989 sanction is hereby accorded to the enhancement of rate of Over-Time
Allowance to the staff car drivers working in the Secretariat Departments and Governor’s
House from Rs. 500/- to Rs. 800/- p.m. with effect from 24th September, 1991 equivalent
status being incharge of Vehicle shall furnish a certificate in case of each driver under his
control to the effect that the driver has actually worked during off hours for which the
allowance is being claimed.
No. S.O(B&A)2-14/87, Dated Quetta, the 24th September, 1991

175
Subject: GRANT OF OVERTIME ALLOWANCE TO THE KITCHEN STAFF

OF SINDH HOUSE, ISLAMABAD.
No overtime allowance is admissible to the kitchen staff of Balochistan House,

Islamabad. However, drivers in the Balochistan House, Islamabad are getting overtime
allowance of Rs. 800/-p.m.
No.FD(R)III-27/HHE/1416, Dated Quetta, the 18th May, 1993
Subject: CHARTER OF DEMANDS PRESENTED BY PRESIDENT OF

PANJAB CIVIL SECRETARIAT EMPLOYEES STAFF CAR
DRIVERS MECHANICS, DRIVER’S ASSOCIATION.
The rate of overtime allowance of the staff car drivers working in the
Secretariat Departments and Governor’s House has been enhanced from Rs. 500/- to Rs.
800/-p.m w.e.f. 24.9.11991.
No.FD(R-I)II-13/92-Vol-III/2041, Dated Quetta, the 7th July, 2001
ORDER.
In supersession of S&GAD’s order No. SO(B&A)2-14/87, dated 24.9.1991,

the Government of Balochistan has decided to enhance the rate of Overtime Allowance from
Rs. 800/- p.m. to Rs. 1000/- p.m. in favour of the staff car drivers working in the Secretariat
Departments Governor House and Chief Minister’s Secretariat with immediate effect.
No. FD(R-I)III-13/2005/2527-2602, Dated Quetta, the 29th Nov: 2005
Subject: GRANT OF OVERTIME ALLOWANCE ON THE BASIC EXISTING

RUNNING BASIC PAY.
Reference this department letter No. FD(R-I)II-13/2006/841-43, dated 19-06-

2006, on the subject noted above and to convey the concurrence of this department to allow
overtime allowance @ Rs. 01% (one percent) per hour in favour of the workers of
Government Printing Press on their basic pay of the existing pay scale, 2005 with effect from
15-05-2006 instead of with immediate effect.
No.FD(R-I)II-13/2006/844-46, Dated Quetta, the 19th June, 2006

176
PROJECT ALLOWANCE.
NOTIFICATION
The Government Balochistan is pleased to sanction Special “Project

Allowance” for the Staff of BIAD Department at the rate of 20% of the basic pay, subject to
the following ceilings:-
1. For BPS 1 to 15. Rs. 100/- P.M.

2. For BPS 16 to 18. Rs. 250/- P.M.
3. For BPS 19 to 20. Rs. 500/- P.M.
2. The Project allowance will be allowed to such regular Government servants

who join BIAD Project on transfer. This sanction will take effect from 21st May, 1983.
No. P&D/SDP-30/82-83, Dated Quetta, the 25th May 1983
NOTIFICATION
The Governor of Balochistan is pleased to sanction Special “Project

Allowance” for the staff of Balochistan Minor Irrigation and Agricultural Development
Project (BMIADP) at the rate of 20% of the basic pay, subject to the following ceilings:-
1. For BPS 1 to 15. Rs. 100/- P.M.

2. For BPS 16 to 18. Rs. 250/- P.M.
3. For BPS 19 to 20. Rs. 500/- P.M.
2. The Project allowance will be allowed to such regular Government servants

who join BMIAD Project on transfer. This sanction will take effect from the date of joining
report in BMIAD Project on transfer from line Department. It is also clarified that no
deputation allowance will be admissible to the employees who are allowed the Project
Allowance.
No. 76/81/SO (B&A)/10355-6, Dated Quetta, the 3rd July, 1985

177
Subject: GRANT OF PROJECT ALLOWANCE IN FOREIGN AIDED

PROJECTS.
The Finance Division vide C.M. No. F.11(1)R.13/91, dated 13th May, 1992,
allowed Project Allowance @ 10% of pay to the staff in the Project Management Cell only
who have been transferred from other Departments/Offices to the Social Sector Projects
where the aid component of Project is not below $ 10 million. The Government of
Balochistan has not adopted the above decision of the Federal Government so far. A meeting
with Asian Development Bank Mission was held on 27th February, 1995, at Islamabad under
the Chairmanship of Joint Educational Advisor. As per item-6 of the minutes it has been
recommended to allow Project Allowance to all PIUs employees as being done by the Federal
Government.
No.FD(R)III-12/P.A/1396-98, Dated Quetta, the 2nd May, 1995
Subject:- APPROVAL OF PROJECT ALLOWANCE.
The Finance Department, Government of Balochistan has not allowed Project

Allowance to the project employees as yet. Therefore, the issue may be settled in
consultation of Planning & Development Department, Government of Balochistan, Quetta.
No. FD(R-I)III-12/P.A/2003/4044, Dated: Quetta, the 26th December, 2003
Subject:- ADMISSIBILITY OF PROJECT ALLOWANCE.
The Government of Balochistan has sanctioned grant of “Project Allowance”

to the officers who are working on foreign funded project, with immediate effect on the
following conditions:-
i) The Project Allowance would be admissible only in case of foreign
funded social sector Projects;
ii) The Project Allowance would be specifically provided for and

approved as part of PC-I by the competent authority;
iii) The Project Allowance would be sanctioned to those civil servants who
join as Program Directors of foreign funded Project and have relevant
foreign qualification and possess at least ten (10) years relevant
experience whether they are recruited through open competition or
posted by the Government of Balochistan.
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iv) The Project Allowance as prescribed by the Government of Pakistan,

Finance Division vide letter No. F-16(1)R-14/2003, dated 6 th July,
2005 would also be admissible to the officers in grade-17, 18, 19 & 20
who join such projects and have higher foreign qualification even if
they are joining the program on transfer/posting basis through the
prescribed process of posting/transfer with the approval of competent
authority.
v) Final decision for appointment of Project Directors/Programme

Directors shall be made by the Chief Minister.
No. FD(R-I)III-12/PA/2006/1800-1900, Dated Quetta, the 20th Sept: 06
QUALIFICATION ALLOWANCE.
Subject:- QUALIFICATION ALLOWANCE.
It is clarified that Qualification Allowance is admissible only to those

Accountants who have passed S.A.S Examination.
No. FD(R)III-40/83/4390, Dated Quetta, the 12th October, 1993
Subject:- GRANT OF QUALIFICATION ALLOWANCE TO

TECHNICAL/PROFESSIONAL EMPLOYEES UNDER THE BASIC
PAY SCALES SCHEME, 1983.
Reference para-16 of this Department’s circular letter No.FD(R)III(40-41)/83,

dated 27.8.1983 and circular letter No.FD(R)III (40-41/83/3062-3160, dated 25.6.1985 under
which benefit of advance increments has been allowed to technical/professional categories of
employees on account of possessing or acquiring higher qualifications under the Basic Pay
Scales Scheme, 1983.
2. In partial modification of the orders referred to above the employees

(irrespective of their scales) of technical and professional categories i.e, Doctors, Engineers,
Educationists, Economists, Geologists, Meteorologists, Experts in Agriculture, Animal
Husbandry and Forestry, Chartered Accountants, Electronic Data Processing
Personnel/Computer Personnel, Librarians, Pharmacists, Physiotherapists, Statisticians,
Architects and Town Planners who possess/acquire the degree of Ph.D/D.Sc from any
recognized University, and working on jobs which are required under recruitment rules to be
179
manned by persons holding technical or professional qualifications relevant to these jobs, will
be allowed qualification allowance of Rs. 1000/- per month.
3. Those B-17/18 employees who have already been benefited from the
concession of advance increments allowed vide this Department’s orders referred to above
will have the option to retain the above benefit or to receive the qualification allowance and
have their pay re-fixed by excluding the advance increments allowed earlier.
4. These orders will take effect from the date of issue of this letter.
No. FD(R)III-40/86/4120-4220, Dated Quetta, the 20th August, 1986
Subject:- GRANT OF Ph.D/D.Sc ALLOWANCE.
The Government of Balochistan has been pleased to decide that w.e.f. 1st July,
1988, all Ph.D/D.Sc. Degree holders will be allowed Ph.D/D.Sc Allowance of Rs. 1500/-
p.m.
2. The Ph.D Allowance of Rs. 1500/- p.m. would also be admissible to the
employees of the Autonomous/Semi-Autonomous Organizations/ Corporations, who have
adopted the Scheme of basic Pay Scales of the Government in toto.
3. The orders contained in this Department’s circular letter No. FD(R)III-

40/86/4121-4220, dated 20.8.1986 regarding the grant of Qualification Allowance to
Technical/Professional Employees, stand amended to the extent indicated above, w.e.f.
1.7.1988.
No. FD(R)III-42/88/3694-3844, Dated Quetta, the 5th Sept: 1988
Subject:- REVISION OF PAY SCALES-SCHEME OF BASIC PAY SCALES AND

FRINGE BENEFITS OF THE BALOCHISTAN GOVERNMENT
EMPLOYEES (1983).
Qualification allowance of Rs. 1500/p.m. is admissible to those who possess

Ph.D/D.Sc Degree.
No. FD(R)III-42/91/5849, Dated Quetta, the 2nd December, 1991

180
Subject:- SPECIAL ALLOWANCE EQUIVALENT TO 50% Ph.D

ALLOWANCE ON ACQUIRING/POSSESSING M.PHIL DEGREE BY
APUG/EX-PCS/EX-PSS OFFICERS.
Reference this Department’s circular letter No.FD(R)III-40/86/4121-4220,

dated 20th August, 1986 and FD(R)III-42/83/3694-3844, dated 5th September, 1988, on the
subject cited above and to say that the Government of Balochistan has been pleased to sanction
a Special Allowance at the rate of 50% of Ph.D allowance per month to the generalists officers
(APUG/EX-PCS/Ex-PSS) working in the Government of Balochistan for possessing/acquiring
M.Phil Degree. The said allowance shall be admissible from the date of Notification of the final
result by the University concerned for those who are already in service and with effect from the
date of joining the service as if a new entrant (after the date of issuance of this circular letter)
already possess this Degree.
No. FD(R)III-42/91/6484-6584, Dated Quetta, the 29th December, 1991
Subject:- QUALIFICATION ALLOWANCE.
The M.Phil allowance @ Rs.750/- p.m is admissible to the Officer belonging

to APUG/EX-PCS/EX-PSS, and not to the Officers of Livestock Department. However, matter
with regardto the grant of M.Phil allowance to Officers of other Departments such as
Agriculture, Education, Livestock etc, is under consideration.
Subject:- GRANT OF Ph.D ALLOWANCE/ADVANCE INCREMENTS ON

ACQUIRING HIGHER QUALIFICATION.
Both the benefits i.e advance increments on acquiring higher qualification as

well as Ph.D Allowance are not admissible simultaneously.
Subject:- GRANT OF QUALIFICATION ALLOWANCE.
Since for the post of Draftsman the qualification is diploma which is

treated equivalent to F.Sc, the Draftsman of Forests Department is entitled to the advance
181
increment for B.A, in pursuance of this Department’s circular letter No.FD(R)III-

35/D.E/1564-1624, dated 1st August, 1994.
No. FD(R)III-42/95/1567, Dated Quetta, the 22nd May, 1995
Subject:- GRANT OF M.PHIL ALLOWANCE.
Any Government servant who possesses the qualification of M.Phil from a

recognized University is entitled to the Special Allowance of Rs. 750/- p.m. So far as the
Degree awarded by the Allama Iqbal Open University is concerned, it is pointed out that if
University Grants Commission has recognized it, the holder of this Degree is also entitled to
the same benefit.
No. FD(R-I)III-42/2111, Dated Quetta, the 13th December, 1999
Subject: GRANT OF Ph.D ALLOWANCE.
This department’s circular No.FD(R)III-12/95/1058-1115 dated 28th May,

1995 is very clear. However, for the benefit of Administrative Department, it is clarified that
the Ph.D Allowance is still admissible as per policy.
No.FD(R-I)III-42/2002/870, Dated Quetta, the 6th April, 2001
Subject: EQUIVALENCE OF (MDS) DEGREE – REQUEST FOR

GRANT OF Ph.D ALLOWANCE.
The Government of Balochistan has not adopted the policy to allow Ph.D
Allowance to MDS Degree holders, therefore, the said allowance cannot be allowed to the
later.
No.FD(R-I)III-42/2002/1267, Dated Quetta, the 11th June, 2002

182
Subject: ENHANCEMENT OF Ph.D ALLOWANCE FROM Rs.1500/- TO

Rs.5000/- P.M FOR SCIENTISTS/TECHNOLOGISTS WORKING IN
THE PUBLIC SECTOR S&T/R&D ORGANIZATION AND
UNIVERSITIES.
The rate of Ph.D Allowance has not been enhanced by this Provincial
Government as yet.
No.FD(R-I)III-42/2002/1343, Dated Quetta, the 22nd June, 2002
Subject: Ph.D ALLOWANCE.
The policy circulars issued by this department for the subject purpose on 28-8-
2003, 15-10-2003 & 22-1-2004 are very clear. Therefore the Administrative Department may
examine and verify the equivalency of degree of the doctor from the relevant authority at its
own level. If the same is equal to Ph.D as per indicated subject in the policy circular dated
28-8-2003, then case may be disposed off as per rules/policy.
No.FD(R-I)III-42/2004/999, Dated Quetta, the 10th May, 2004
Subject: GRANT OF Ph.D ALLOWANCE.
As the individual has remained on two years extra ordinary leave without pay
w.e.f 28-12-2004, therefore, he is not entitled for the subject allowance during the leave
period mentioned above.
No.FD(R-I)III-45/2006/77, Dated Quetta, the 19th January, 2006
Subject: GRANT OF Ph.D/M.Phil ALLOWANCE.
The increment on higher qualification has already been discontinued w.e.f 1-

12-2001 in the Pay Scales Scheme, 2001. The question concerned for the allowance i.e. Ph.D
and M.Phil, in this respect, it is stated that Rs. 750/- p.m. is admissible to those who
possess/acquire M.Phil degree and the Ph.D Allowance has been enhanced from Rs. 1500/-
p.m. to Rs. 5000/-p.m. on the line of Federal Government as Special Science & Technology
Allowance.
No.FD(R-I)III-45/2006/121, Dated Quetta, the 3rd February, 2006

183
RAMZAN PACKAGE.
Subject:- RAMAZAN PACKAGE FOR LOW PAID GOVERNMENT

EMPLOYEES (BPS-1 TO BPS-4).
It has been decided to sanction an amount of Rs. 200/- ( Rupees Two Hundred
only ), in favour of Provincial Government employees who are drawing salaries in BPS-I to
BPS-4, as one time Ramazan Package in the year, 2002.
2. All the departments should pay this amount to their employees immediately
from within overall budgetary allocation. Shortfall, if any, will be made up in the revised
estimates.
No. FD (R-I)III-71/2002/1982-2082, Dated Quetta, the 16th Nov: 2002
RATION ALLOWANCE.
NOTIFICATION
Consequent upon the decision taken by the Federal Cabinet in its meeting held
on 15th July, 1979, the Governor of Balochistan has been pleased to enhance the Ration
Allowance from Rs. 52.50 to Rs. 80/- P.M, admissible to the sub-ordinate officers of the
Police Department, Government of Balochistan, from the rank of Constable to Inspector with
effect from 1st July, 1979 on the existing terms and conditions.
No. FD(R)III-6/79, Dated Quetta, the 25th September, 1979
NOTIFICATION.
The Government of Balochistan is pleased to enhance the Ration Allowance

from Rs. 52.50 to Rs. 80.00 per month admissible to the subordinate prison Staff (upto the
rank of Assistant Superintendent Jail) with effect from 1.1.1981, on the existing terms and
conditions.
No. FD(R)III-6/81/1205-24, Dated Quetta, the 11th May, 1981

184
NOTIFICATION.
Consequent upon the introduction of Basic Pay Scales, the Governor of

Balochistan is pleased to enhance the Ration Allowance admissible to Police personnel from
Rs. 80.00 per month to Rs.187/80 per month, from the rank of Constable to Inspector with
effect from 1st July, 1983, on the existing terms and conditions.
NOTIFICATION.
As a result of introduction of the Scheme of Basic Pay Scales, the Governor of

Balochistan is pleased to enhance the Ration Allowance, admissible to subordinate prison
staff (upto the rank of Assistant Superintendent Jail), from Rs. 80.00 to Rs. 187.80 per month,
with effect from 1st February, 1984, on the existing terms and conditions.
No. FD(R)III-6/84/599-620, Dated Quetta, the 11th March, 1984
ORDER.
The Government of Balochistan has decided to allow Ration Allowance @ Rs.

187.80 per month to all the Levies personnel upto the rank of Risaldar Major with effect from
1.11.1986.
No. FD(R)III-35/Levy, Dated Quetta, the 10th November, 1986
ORDER.
The Government of Balochistan has decided to allow Ration Allowance @ Rs.

187.80 per month to all the Levies personnel upto the rank of Risaldar Major with effect
from 1.11.1986.
No. FD(R)III-35/Levy/5722-42, Dated Quetta, the 11th November, 1986
ORDER.
The Government of Balochistan, Finance Department is pleased to enhance

the Ration Allowance admissible to the police personnel from Rs. 87.80 per month to Rs.
185
390/- per month from the rank of Constable to Sub-Inspector with effect from 1st December,
1996 on the existing terms and conditions.
O R D E R.
The Government of Balochistan is pleased to enhance the Ration Allowance

from Rs. 187.80/-p.m to Rs.390/-p.m admissible to the subordinate prison staff (upto the rank
of Assistant Superintendent Jail) with effect from 1st October, 1997 on the existing terms
and conditions.
No. FD(R)III-6/97/2606-36, Dated Quetta, the 30th September, 1997
O R D E R.
The Government of Balochistan is pleased to enhance the existing rate of

Ration Allowance to the entitled Police personnel of Balochistan Police from the rank of
Constable to Sub Inspector from Rs. 390/- p.m. to Rs.681/- p.m. with immediate effect on the
existing terms & conditions.
No. FD(R-I)III-6/2004/1580-1640,Dated Quetta, the 10th August, 2004
O R D E R.
In pursuance of this department order No. FD(R)III-6/96/2606-36, dated 30-9-

1997, the Government of Balochistan is pleased to enhance the rate of Ration Allowance
from Rs. 390/- p.m. to Rs. 681/- p.m. in favour of jail employees i.e. Assistant
Superintendents Jail, Chief Warders, Head Warders, Warders and Matron (Lady Warders)
with immediate effect on the existing terms & conditions.
No. FD(R-I)III-6/2005/1023-1059, Dated Quetta, the 6th May, 2005

186
Subject:- APPLICATION FOR RATION ALLOWANCE AND FIXATION OF

PAY.
It has been decided to allow Ration Allowance @ Rs. 681/- p.m. (Rupees six
hundred and eighty one only) with immediate effect to the category of Armourer of Prisons
Department on the prescribed terms & conditions.
No. FD (R-I)III-6/2005/1694-96, Dated Quetta, the 26th September, 2005
RECREATION ALLOWANCE.
Subject:- GRANT OF RECREATION ALLOWANCE TO GOVERNMENT

SERVANTS PROCEEDING ON LEAVE FOR REST AND
RECREATION.
The Government have had under consideration the question of liberalizing the
existing leave travel concessions with a view to encouraging the Government servants to take
leave for the purpose of rest and recreation. The Governor of West Pakistan has now been
pleased to decide as under:-
(i) A recreation allowance, equal to one month’s pay, subject to a
maximum of Rs. 1,000 (Rupees one thousand) only, shall be granted
once in three years to a Government servant when he takes leave on
average pay for not less than 15 days, or the recreation leave
admissible in terms of sub-para. (ii) below. The allowance will be in
lieu of the existing Home Visit and Zonal and Inter-zonal leave travel
concessions which are admissible once in two/three years. A
Government servant shall have the option (i) to avail himself of the
Home Visit and leave travel concessions applicable to him or (ii) to
draw the recreation allowance during a particular three year period. A
Government servant who elects to draw recreation allowance need not
necessarily travel during leave.
(ii) All the Government servants except those serving in Vacation

Departments, may avail themselves of recreation leave of fifteen days
at any time during a calendar year according to the convenience of the
officer concerned. (The casual leave, in the year in which this leave is
taken, will be reduced from 25 days to 10 days). The recreation leave
will be treated as duty like casual leave and will not be debited to the
leave account.
(iii) For the purpose of recreation allowance, the three-years period shall be
determined as the case of the leave travel concessions. The allowance
may be drawn during a three-year period after the 1st July, 1969
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subject to the same conditions as apply in respect of the admissibility

of the leave travel concessions.
(iv) A Government servant who has not been able to avail of the Home
Visit and leave travel concession to which he may have become
entitled prior to the 1st July, 1969, under the existing orders, will have
the option to draw the recreation allowance in respect of the three-year
period commencing from the 1st July, 1969. In that case the Home
Visit/leave travel concession shall not be admissible to him in respect
of the period to the 1st July, 1969.
(v) Under the existing orders Home Visit/leave travel concession is

admissible once in two/three years. At the time of sanctioning leave
with traveling allowance concession, the competent authority has to
satisfy itself that the Government servant concerned is likely to remain
in service in the Zone concerned during that three year period. Where
it is not known or this requirement is not fulfilled, the concession is not
admissible. In such cases it has been decided that a Government
servant who is due to retire within a three-year period may be allowed
to avail himself of the leave travel concession applicable to him or to
draw recreation allowance, provided that he has rendered, or is likely
to render two years continuous service (including the period of leave
preparatory to retirement) in the zone concerned.
(vi) Employees of the vacation departments shall be eligible to draw

recreation allowance when they proceed on vacation.
(vii) Recreation allowance has been sanctioned in lieu of the Home Visit
and Zonal and Inter-zonal leave travel concessions. Government
servants on foreign service in West Pakistan are entitled to leave travel
concession and the liability on this account devolves on the foreign
employer. Such Government servants are, therefore, entitled to draw
recreation allowance to the extent and under the conditions prescribed
above. Liability on account of recreation allowance would, as in the
case of leave travel concession, be that of the foreign employer.
(viii) If a Government servant retains the existing leave travel concession, he

can avail himself of the Zonal and Inter-zonal leave travel concession,
as the case may be, when he takes recreation leave subject to the above
conditions.
(ix) Central Government servants who are on deputation with the West
Pakistan Government and are entitled to leave travel concession shall
be eligible to draw recreation allowance also subject to the usual
conditions.
(x) For the purpose of paragraph I(i) above the term ‘pay’ means pay as
defined in West Pakistan Travelling Allowance Rules.
1. The above orders shall take effect from the 1st July, 1969.
No. S.O(S.R)V-2235-68, Dated, the 22nd March, 1969 (Government of West Pakistan, Finance Department).
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Subject:- GRANT OF RECREATION ALLOWANCE TO GOVERNMENT

SERVANTS PROCEEDING ON LEAVE FOR REST AND
RECREATION.
Recreation Allowance equal to one month’s pay or Rs. 1,000/- whichever is

less is admissible to a Government Servant when he/she takes leave on average pay for not
less than 15 days according to para 2(i) of Finance Department’s Circular letter
No.SO(SR)V-2235/68, dated 22nd March, 1969 or 15 days’ Recreation Leave admissible in
terms of sub-para (ii) of para 2 of the said letter which is to be treated as casual leave. The
authority competent to sanction the earned leave can sanction the Rest and Recreation
Allowance both in the case of gazetted and non-gazetted servants.
2. The concession of Rest and Recreation Allowance is admissible only to those

Government servants who have to remain in service for two years (including the period of
L.P.R) in the zone concerned during the three-years period commencing from 1st July, 1969
to 30th June, 1972. It is not permissible during the period of L.P.R.
No. SO(SR)V-13(23)69-2474/69, Dated Lahore, the 26th November, 1969 ( Government of West Pakistan, Finance Department).
Subject:- RECREATION ALLOWANCE
Reference Government of West Pakistan letter No.SO(SR)V-2235/68, dated

22nd March, 1969 (as amended from time to time) on the subject cited above and to state that
in partial modification thereof it has been decided a Recreation Allowance equal to half a
month’s pay or Rs. 500/- whichever is lower shall be granted to a Government servant once
in a year. This will be in replacement of the existing concession of the Rest & Recreation
Allowance once in three years with effect from 1.7.1977.
2. A Government Servant shall have the option to avail himself of existing Rest
& Recreation Allowance one in three years or to draw Recreation Allowance now being
sanctioned under para 1 above every year. This option shall be exercised within a period of
four months from the date of commencement of the concession i.e. 1.7.1977 which will be
operative for which the period of three years.
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3. If a Government Servant applies in writing for Rest & Recreation leave which
is refused in public interest he may be granted cash allowance (Rest & Recreation
Allowance) in lieu of leave notwithstanding the fact that leave was not availed by him.
4. The existing conditions regulating the grant of Recreation Allowance shall

continue to apply.
No.FD(R)II-14/77, Dated Quetta, the 25th June, 1977
Subject:- RECREATION ALLOWANCE.
The admissibility of recreation allowance under the original orders @ one

month’s pay subject to a maximum of Rs. 1000/- in three years period, was modified in 1977
vide even number dated 25th June, 1977 making it equivalent to half month’s pay subject to
maximum of Rs. 500/- on year to year basis, the existing conditions continuing to regulate
this allowance. This following procedure/instructions shall henceforth regulate the grant of
the recreation allowance and leave travel concession.
2. Minimum period of service required to become entitled to the recreation

allowance:- Since the two concessions viz; level travel concession and recreation allowance,
are interchangeable, it will not be appropriate to prescribe different criteria for the two. For
both the concession, therefore, the minimum period of service for entitlement will continue to
be one year.
3. Whether application for recreation allowance with leave is necessary:- It will

be necessary for the employees to apply for leave whether applying for travel concession or
recreation allowance. The power of refusal shall vest in the competent authority. However, if
recreation leave is not granted for any reason in a case where cash allowance had also been
applied for, the cash allowance shall be paid.
4. Continuance of the facility of recreation leave:- Recreation leave for 15 days

(against 10 days of casual leave) has always been and shall continue to be admissible every
year, with or without the allowance.
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5. Minimum interval between availing of one concession and another:-

Minimum interval between successive utilizations of the recreation allowance will be 6
months, while for leave travel concession, the interval shall be one year.
6. Admissibility of recreation allowance in the case of retiring officers:- Under
the existing orders, recreation allowance is admissible to an employee who is due to retire
within 3 years period, provided he is likely to render in that period at least 2 years service
(including LPR). This condition will apply in the case of those availing of leave travel
concession on railway warrant. The recreation allowance shall, however, be admissible if in
the particular year he renders or it is certified that he is likely to render six months of service
excluding the period of LPR.
7. Recovery of recreation allowance in cases of resignation:-

Presently, an employee who resigns before completion of the cycle for which
the leave travel concession or recreation allowance has been availed of or drawn, has to
refund it. It is clarified that status-quo will be maintained in the case of those availing of
leave travel concession. In the case of those availing of recreation allowance, recovery will be
made only if on resignation from service, it is found that the total service rendered by him in
that year is less than nine months.
8. Admissibility of recreation allowance in the case of contract officers:- The

concession will continue to be governed by general or specific terms of contract. If it is
proposed to be availed of an annual basis, it may be allowed where the contract is at least for
a period of 2 years. As for other employees, the concession will not be admissible in the first
year of the contract service unless it is in continuation of previous service in which the
concession was admissible.
9. Drawal of recreation allowance in arrears:- Where the recreation allowance

cannot be drawn in a calendar year, it can be allowed in arrears. The next period shall,
however, in such cases, count from the date of return to duty.
10. Leave Travel concession on railway warrants:- Under the existing orders, a
Government servant is supposed to travel with the family on a given date, except that family
members may be specifically allowed to precede or follow the Government servant and leave
must be sanction before the family members can avail of the concession. As this requirement
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has operated harshly in many cases, especially in the cases of school/college going children’s
vocations would not coincide with the time of recreation of other family member, it has been
decided that the family members may be permitted to travel on separate railway warrants. In
such a case, warrants will be issued in installments as and when applied for, within the
overall entitlement of the employee concerned, regardless of the sanction of the leave of
Government servant.
11. Options:- It is not necessary to obtain options between leave travel concession
and recreation allowance. The concession applied for in the first instance in a cycle shall
automatically determine the choice of the Government servants.
No. FD(R)II-14/1978, Dated Quetta, the 13th June, 1978
Subject:- RECREATION ALLOWANCE.
Reference this Department’s circular letter of even number, dated 13th June,
1978 on the subject cited above and to state that para/item 9 “Drawal of Recreation
Allowance in arrears” may be treated as deleted.
Subject:- ADMISSIBILITY OF RECREATION ALLOWANCE TO CIVIL

SERVANTS REINSTATED IN SERVICE UNDER M.L.O. 23.
It has been decided that in the case of civil servants who have been re-instated
in service under M.L.O. 23, the period of their absence from duty shall be allowed to count
for the purpose of drawal of the recreation allowance, subject to eligibility. A minimum
interval of 6 months shall be necessary before they are allowed the concession next.
No. FD(R)II-14/79, Dated 10th January, 1979
Subject:- REST AND RECREATION ALLOWANCE TO SURPLUS STAFF.
It has been decided that Rest and Recreation allowance will not be allowed to
surplus staff with effect from 1.7.1982.
No. FD(R)II-14/79/Vol-II, Dated 7th January, 1982

192
Subject:- REST AND RECREATION ALLOWANCE.
Reference to para 8(ii) of this Department’s circular letter No.FD(R)III(40-

41)/83, dated 28.8.1983, and to clarify that the Rest and Recreation Allowance which can be
drawn upto 31.12.1983, will be admissible at the old rates i.e. on the basis of pay drawn by
Government Servants under the National Pay Scales, as admissible till 30.6.1983.
No. FD(R)II-14/83/3713-3800, Dated 13th December, 1983
RESEARCH ALLOWANCE.
Subject:- RESEARCH ALLOWANCE.
Reference this Department’s circular letter No. FD(R)III-40/87/1736-1836,

dated 9-07-1987 and to say that Government of Balochistan has decided to allow Research
Allowance @ 20% of pay subject to a maximum of Rs. 800/- per month to the employees in
BPS-16 and above deployed exclusively on research work, both field officers and those
employed exclusively for the research organization, in lieu of existing Special Research
Allowance.
2. This allowance would be admissible to employees of such research
organizations which are preferring purely research work and have been so recognized by the
Finance Department.
3. In case an officer is in receipt of special research allowance at a rate higher
than Rs. 800/- p.m., he would continue to get the allowance at the rate admissible on 30th
June, 1987, as personal to him in lieu of the research allowance allowed in this circular, till he
continues to work in the research organization.
No. FD(R)III-44/87/5208-88, Dated Quetta, the 1st Nov: 1987
The Orders dated 1.11.1982 for the Research Allowance will take effect from
1.7.1987 as this allowance from part of the Revised pay Package. As regards the recognition
of the Institution, the Agriculture Research Directorate’s employees shall get this benefit. So
far as specific Research posts are concerned, Administrative Department would declare the
same.
No. FD(R)III-44/87, Dated Quetta, the 23rd November, 1987

193
The research allowance is allowed subject to the prior clearance by the

Finance Department as specifically mentioned in last para of this Department’s circular letter
No.FD(R)III-40/83-4467-4557, dated 13th October, 1983.
No. FD(R)III-45/1992/1649, Dated Quetta, the 8th June, 1992
Subject:- GRANT OF RESEARCH ALLOWANCE.
On the recommendation of the Committee constituted for the grant of

Research Allowance to the employees of Livestock Department/Institutions for the
admissibility of Research Allowance @ 20 of their Basic Pay Scale subject to a maximum of
Rs. 800/- with immediate effect, to the employees in BPS-16 and be holding graduation/Post
Graduation Degrees in relevant field of Livestock and working exclusively on Research on
whole time basis:-
1. Directorate of Research Livestock Balochistan comprising:-

A. Veterinary Research Institute, Quetta.
B. Disease Investigation Laboratory, Quetta.
2. Wool Research Laboratory, Mastung.
3. Beef Production Research Centre, Sibi.
4. Multipurpose Sheep Res: Station Yatabad.
2. A certificate of incumbencies of Research Institutions deployed exclusively on

Research work will be issued by the Secretary to Government of Balochistan, Livestock
Department.
The Finance Department allowed Research Allowance to the employees in B-

16 and above of the Livestock Department for their performance of duties in the following
Institutes/Centres:-
1. Veterinary Research Institute, Quetta.

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2. Disease Investigation Laboratory, Quetta.

3. Wool Research Laboratory, Mastung.
4. Beef Production Research Centre, Sibi.
5. Multipurpose Sheep Res: Station Yatabad.
2. In the orders there is no mention of designation if the incumbent is in pay

scale above B-16 and working in any of the above mentioned Institutes/Centres he is entitled
for Research Allowance @ Rs. 800/-p.m. otherwise no.
Financial sanctions take immediate effect and not retrospective effect.

Therefore, the Research Allowance to the officer would be allowed from the date he applied
therefore.
No. FD(R)III-45/97/2254, Dated Quetta, the 8th May, 1997
On the recommendations of the Committee constituted for the purpose of

Research Allowance to the employees of the Agriculture Department /Institutions/
Organizations, it has been decided to specify the following Institutions for the admissibility
of Research Allowance @ 20% of their basic pay subject to maximum of Rs. 800/-p.m with
immediate effect to the employees in B-16 and above holding graduate/post-graduate degrees
in the relevant field of Agriculture and are working exclusively on research work on whole
time basis:-
1. Agriculture Research project-II.

2. Directorate Vegetable Seed.
3. Potato Seed Production.
4. Directorate of Agriculture Research.
5. Agronomy Section.
6. Agriculture Chemistry Section.
7. Deputy Director Soil Fertility Section.
8. Entomology Section.
9. Economic botany Section.
10. Food Technology Section.
11. Horticulture Section.
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12. Potato Botany Section.

13. Plant Pathology Section.
14. Vegetable Botany Section.
15. Wheat Botany (Rainfed)Section.
16. Wheat Botany (Irrigated)Section.
17. Date Research Centre Turbat.
A certificate of incumbency of Research Institutions deployed exclusively on

research work will be issued by the Secretary, Government of Balochistan, Agriculture
Department.
No. FD(R-I)III-45/99/656-85, Dated Quetta, the 29th May, 1999
Reference this Department’s circular letter No.FD(R-I)III-45/99/656-85, dated

th
29 May, 1999 on the subject cited above and to say that “Directorate Adaptive Research”
may also be included in the list appended thereto.
No. FD(R-I)III-45/99/1091-1121, Dated Quetta, the 16th July, 1999
SCIENCE AND TECHNICAL ALLOWANCE.

Subject:- TECHNICAL ALLOWANCE TO SST AGRO-TECH TEACHERS.
Those Agro-tech Teachers who are working as JET(Teachers) are allowed an

allowance of Rs. 50/- p.m. Moreover, qualified S.S.T(Science) are also allowed Science
Allowance of Rs. 200/-p.m. if they teach the following subjects:-
1. Physics.
2. Mathematics.
3. Chemistry.
4. Biology.
The S.S.T Agro-tech teachers are not entitled to any Technical Allowance.
No. FD(R)VII-13/95/2407, Dated Quetta, the 6th August, 1995

196
Subject:- GRANT OF SCIENCE AND TECHNOLOGY

ALLOWANCE TO Ph.D DEGREE HOLDERS.
Reference this Department’s circulars No. FD(R)III-42/88/3694-3844, dated

th
5 September, 1988 and to say that the Government of Balochistan has been pleased to grant
Special Science & Technology Allowance to Ph.D Degree holders working in R&D
Organizations, Universities and Science & Technology Institutions/Centers in the subjects
mentioned below subject to the criteria as mentioned (a to c) below:-
i. Agriculture. x. Geology.
ii. Animal Science/Veterinary xi. Materials Science/Metallurgy
iii. Biology. xii. Mathematics

iv. Biotechnology. xiii. Medical Science
v. Chemistry. xiv. Ocean Science
vi. Computer/Information
Technology
Telecommunication.
vii. Electronics xvi. Pharmaceutical
viii. Engineering. xvii. Physics
ix. Food Sciences & xviii. Space Science
Technology.
a) Scientists having Ph.D Degree in the relevant field and at least 5 years
postdoctoral research experience in the relevant field.
b) Research should be supported with tangible proof to be determined by the
Pakistan Council for Science and Technology.
c) Those Scientists who are working on administrative posts and are not
actively engaged in research shall not be entitled to receive this allowance.
2. The rate of Special Science & Technology Allowance would be Rs. 5000/-
p.m. and all those shall receive this allowance on account of Ph. D degree in specified
subjects shall cease to receive Ph.D Allowance i.e. Rs. 1500/- p.m. drawn by them presently.
3. The Government of Balochistan is further pleased to constitute a Committee

with the following composition to scrutinize the cases whether applicants for the said
allowance are actually involved in Research and be allowed this allowance.
1. Vice Chancellor, Chairman

University of Information
Technology.
2. Secretary Finance. Member
3. Secretary S&GAD. Member
197
4. Secretary of the concerned Member

Department.
5. Additional Secretary (A/R) Member
Finance Department.
4. Applicants may send their application for grant of above allowance to the
Finance Department who will place these cases before the said Committee for
consideration/approval and later notify grant of this allowance to the Accountant General.
5. This allowance would be awarded on yearly basis and be renewed subject to

continuity of research work in the relevant field.
No. FD (R-I)III-42/2003/Vol-XI/1624-1746, Dated Quetta, 28th August , 2003
Subject:- GRANT OF SCIENCE AND TECHNOLOGY ALLOWANCE TO Ph.D

DEGREE HOLDERS.
Reference this Department’s circular No. FD(R-I)III-42/2003/Vol-XI/1624-

1746, dated 28th August, 2003 on the subject noted above and to say that vide this
Department circular No. FD(R-I)III-42/2003/2852-2980, dated 15.10.2003, the earlier
conditions prescribed for the subject allowance in sub para (a), (b) & (c), under para-1 of this
department circular referred to above have been superseded, therefore, the Committee
constituted under the Chairmanship of Vice Chancellor, University of Information
Technology for scrutinizing the subject cases as laid down in para-3 of the earlier circular
dated 28.8.2003 is hereby disbanded and the conditions given in para-3 of the earlier circular
dated 28.3.2003 is hereby disbanded and the conditions given in para-4 and 5 of the said
circular are also withdrawn.
No. FD(R-I)III-42/2004/505-630 Dated Quetta, the 22nd January, 2004
SPECIAL SCIENCE ALLOWANCE.
Subject:- SCIENCE TEACHING/SPECIAL SCIENCE ALLOWANCE TO

TEACHERS.
Reference para 12(a) of this Department’s circular letter No.FD(R)III(40-

41/83, dated 27th August, 1983, under which science teaching allowance at Rs. 100/- has been
allowed to those qualified high school teachers who teach basic/natural science subjects and
to state that the teachers who are already in receipt of the special science allowance
198
sanctioned at higher rates in rural areas/sub divisions vide letter No.FD(R)VII-13/81, dated
22nd August, 1981, shall continue to draw that allowance at the existing rates. The revised
position with regard to the science/special science allowance would not be as follows:-
i) Teachers in rural areas. Rs. 200/-

ii) Teachers at Sub Divisional Rs.150/-
Headquarters.
iii) Teachers at District/Divisional Rs. 100/-

Headquarters including Quetta.
2. The subjects of basic/natural sciences are Physics, Chemistry, Biology and

Mathematics.
No. FD(R)III-40/83/5061-5141, Dated Quetta, the 17th November, 1983
Subject:- SCIENCE TEACHING ALLOWANCE FOR THE TEACHERS.
The Teachers of this Provincial Government draw the Science Teaching

Allowance @ Rs. 200/-p.m. which are not deducted during the Winter/Summer vacations.
No. FD(R-I)VII-13/2005/520, Dated Quetta, the 17th May, 2006
SECRETARIAT ALLOWANCE.
Subject:- GRANT OF SECRETARIAT ALLOWANCE TO THE EMPLOYEES

WORKING IN THE BALOCHISTAN GOVERNMENT
SECRETARIAT.
The Government of Balochistan has been pleased to decide that Secretariat

Allowance @ 20% of basic pay to all employees in Balochistan Government Secretariat,
Governor’s Secretariat, Chief Minister’s Secretariat and Balochistan Provincial Assembly
Secretariat shall be granted w.e.f. 1.7.1988.
2. All officers/officials working in the Secretariat, as described in para 1, who are
already in receipt of any special pay/Allowance (except the categories of Private
Secretaries/Personal Assistants to Governor, Chief Minister, Ministers, Chief Secretary,
Additional Chief Secretaries, Secretaries and Additional Secretaries) will also be allowed to
exercise their option to draw Secretariat Allowance mentioned above or to continue drawing
their existing Special pay/Allowance.
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3. All officers/officials deputed from other services/departments to work in the

Secretariat, as described in para 1, and who are getting Special Pay/Allowance will be
similarly allowed to exercise their option to draw Secretariat Allowance @ 20% of their basic
pay or to continue to draw their existing Special Pay/Allowance, if any.
4. Secretariat Allowance will also be admissible to such employees engaged for

providing security or services within the main Secretariat Campus such as Security Guards,
Lift Operators, if any.
5. As mentioned in para 2 & 3 above, option either to retain Special

Pay/Allowance/Governor’s Secretariat Allowance/Chief Minister’s Secretariat Allowance or
to receive the Secretariat Allowance may be exercised by employees in writing and
communicated to the Audit Office through administrative department by October, 5, 1988. A
Government servant who fails to exercise option within the prescribed period shall be
deemed to have opted for the Secretariat Allowance.
No. FD(R)II-28/88/3454-3484, Dated Quetta, the 4th September, 1988

WORKING IN THE BALOCHISTAN GOVERNMENT.
The employees working in the Secretariat Departments only are entitled to the
grant of Secretariat Allowance as per para 1 of this Department’s letter No.FD(R)II-
28/88/3454-84, dated the 4 th September, 1988 irrespective of the location of Secretariat
Department. Since none of the offices like Provincial inspection Team, Printing Press, Local
Fund Audit and Statistical Bureau of Planning & Development Department are Secretariat
Departments, the employees working therein are not entitled to the grant of Secretariat
Allowance.
No. FD(R)II-28/88/4313, Dated Quetta, the 2nd October, 1988

200

SECRETARIAT.
Reference this Department’s letter No.FD(R)II-28/3448, dated 4.9.1988, on

the subject cited above and to say that Special Pay/Allowance drawn by the following
Government servant would be in addition to the Secretariat Allowance, admissible with effect
from 1st July, 1988.
1. Budget Examiners and I.B.M Operators in the Finance Department.

2. Cypher Officials in he Services and General Admn: Department.
3. Personal Assistants to Joint Secretaries.
No. FD(R)II-28/88/4751-91, Dated Quetta, the 17th October, 1988
Subject:- GRANT OF SECRETARIAT ALLOWANCE TO THE

EMPLOYEES WORKING IN THE BALOCHISTAN
GOVERNMENT.
A reference was made to the Federal Government for clarification whether the
staff/crew of the Chief Minister/Governor Air Craft is entitled to the Secretariat Allowance.
In reply thereto, the Federal Government has clarified that said staff is not entitled to the
Secretariat Allowance.
No. FD(R)II-28/88/4935, Dated Quetta, the 15th November, 1988

SECRETARIAT.
Reference this Department’s circular letter No.FD(R)II-28/86/3554-3484,

th
dated the 4 September, 1988, on the above noted subject and to say that it has been decided
by the Government that the officials deputed from other Services/Departments to work in the
Secretariat and who may already be in receipt of special pay/allowance, in accordance with
the terms of deputation under the deputation policy, will continue to draw that special
pay/allowance in addition to the Secretariat Allowance at 20% of their basic pay.
No. FD(R)II-28/88, Dated Quetta, the 6th December, 1988

201
Subject:- ADMISSIBILITY OF TWO ALLOWANCES
Finance Division vide their letter No.1(43)Imp-II/88/1063, dated 10th August,

1988 clarified that only Lift Operators and Security Staff belonging to Police Department
posted to perform duties in the Secretariat are entitled to Secretariat Allowance in terms of
para-6 of their O.M.No.F.1(32)Imp-II/88, dated 1.7.1988 ( which is basically applicable to
Federal Secretariat only).
No. FD(R)III-39/91/5155 ,Dated Quetta, the 26th October, 1991
Subject:- GRANT OF SECRETARIAT ALLOWANCE TO THE EMPLOY OF

SECRETARIAT WHO ARE POSTED OUTSIDE THE SECRETARIAT.
The Finance Department agrees to allow Secretariat Allowance @ 20% of

pay and Utility allowance for Gas & Electricity to the staff of the S&GAD working in the
Balochistan House Islamabad, V.I.P. Flats, Bachelors Hostel and Rest House Ziarat with
immediate effect.
Subject:- GRANT OF SECRETARIAT ALLOWANCE AND UTILITY

ALLOWANCE TO THE STAFF WORKING IN THE CIRCUIT
HOUSE, QUETTA, BALOCHISTAN HOUSE, KARACHI AND
ISLAMABAD.
The Finance Department agrees to allow Secretariat Allowance @ 20% of pay

and Utility Allowance (for gas and electricity) to the employees/staff posted/working in Circuit
House Islamabad under Administrative control of Military Secretary to Government
Balochistan.
No. FD(R)II-28/1992/3372, Dated Quetta, the 4th October, 1992
Subject:- GRANT OF SECRETARIAT AND ORDERLY ALLOWANCE.
The matter was referred to the Federal Government. In reply the Federal
Government has stated that “the concept of Secretariat Allowance was to give benefit of this
allowance to the employees working in the Secretariat only. Any body who leaves Secretariat
will not get this allowance”.
202
This Government is not allowing Secretariat Allowance/Orderly Allowance to

those employees belonging to the Secretariat but posted outside the Secretariat.
Subject:- ADMISSIBILITY OF VARIOUS ALLOWANCES TO DRIVERS OF

AUQAF DEPARTMENT.
As per instructions/orders, the Drivers who are on the strength of Secretariat

and drawing their pay from the same head of account are entitled to the overtime allowance (on
production of a certificate) and other allowances such as Secretariat and Utility allowance.
Those drivers who are on the strength of attached department are entitled to the Consolidated
Travelling Allowance @ Rs.800/- P.M. without any certificate and they are not entitled to any
T.A/D.A.
Subject:- COUNTING OF SECRETARIAT ALLOWANCE TOWARDS

PENSION.
At present Secretariat Allowance is not counted towards pension by this

Government.
No. FD(R)II-28/1993/329, Dated Quetta, the 2nd March, 1993
Subject:- SECRETARIAT ALLOWANCE.
That Secretariat Allowance and Orderly Allowances are admissible to those

officers who are working in the Secretariat only. Finance Department, therefore, regrets its
inability to agree to the proposal of the Administrative Department.
O R D E R.
The Government of Balochistan has decided that the Secretariat staff

(belonging to Secretariat cadre) when posted outside Secretariat against ex-cadre posts in the
203
public interest will get the Secretariat Allowance/Utility Allowance which they were drawing
while posted in the Secretariat.
No. FD(R)III-58/93/1476-1511 Dated Quetta, the 18th May, 1993
Subject:- ARREAR BILL OF SECRETARIAT ALLOWANCE AND SUBSIDY

ON ELECTRICITY/GAS.
All officers of the Secretariat Group, on the analogy of Provincial Secretariat

Group, are entitled to Secretariat allowance and Utility allowance while on deputation to the
outside Secretariat against ex-cadre posts w.e.f. 18.5.1993. Since the individual belongs to
Secretariat Group/service, he is entitled to the above allowance while on deputation to
Balochistan Public Service Commission with effect 28.5.1993.
Subject:- ARREAR BILL OF SECRETARIAT ALLOWANCE AND SUBSIDY

ON ELECTRICITY/GAS.
It was a policy decision to allow Secretariat allowance/Utility Allowance to

the employees belonging to Secretariat Service/group while posted outside Secretariat. This
decision was taken by the Government on 18.5.1993 and this is effective from the same date.
Moreover, under General Financial Rules, financial sanctions take with immediate effect and
not from retrospective.
No. FD(R)II-28/93/2104-05, Dated Quetta, the 23rd August, 1993
Subject:- GRANT OF SECRETARIAT ALLOWANCE TO THE

OFFICERS/OFFICIALS OF THE POPULATION WELFARE
DEPARTMENT.
The Administrative Department has mis-construed the meaning of the

Secretariat Staff for admissibility of the Secretariat allowance. It is not a question of
Administrative control of the Secretariat over any Department which entitles them to draw
the Secretariat allowance but de-facto posting in the Secretariat instead of the attached
Departments like Directorate etc. Secretariat allowance is admissible to the employees
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working in the Secretariat. If the said staff is the Secretariat staff then they are entitled to
Secretariat allowance.
No. FD(R)II-28/93/2526, Dated Quetta, the 29th September, 1993
ORDER.
In partial modification of this Department’s Order No.FD(R)III-58/93-1476-

1511, dated 18th May, 1993, it is clarified that Secretariat staff (belonging to Secretariat
cadre) when posted against an ex-cadre post will be entitled to draw either only those
allowance which are exclusively admissible in the Secretariat or alternatively the allowances
attached to that particular ex-cadre post. Both the allowances i.e. those admissible while
working in the Secretariat and those attached with the ex-cadre post shall not be admissible
concurrently.
No. FD(R)III-58/93/2622-50, Dated Quetta, the 20th October, 1993
Subject:- REQUEST FOR GRANT OF SECRETARIAT ALLOWANCE WITH

EFFECT FROM 1.7.1998 TO 1991.
Since prior to 21.2.1991 the status of the Provincial Inspection Team was that
of a Non-Secretariat Department, Secretariat allowance prior to 21.02.1991 is not admissible
to staff of PIT.
Subject:- GRANT OF SECRETARIAT ALLOWANCE.
Since the Projects and their staff do not fall under the category of Secretariat
Establishment, hence Finance Department regrets its inability to agree with the proposal of
the Administrative Department.
No.FD(R)II-28/93/56, Dated Quetta, the 11th January, 1994
Subject:- SECRETARIAT ALLOWANCE/UTILITY ALLOWANCE.
The Secretariat allowance as well as Utility allowance is admissible to the

employees of Secretariat and to those who do not belong to Secretariat cadre/Service but have
205
been posted in the Secretariat by the Services & General Administrative Department against
the Secretariat posts and draw their salaries from the Secretariat head of account.
2. It has come to the notice that certain Project employees and employees of
Organizations/autonomous/semi-autonomous are drawing Secretariat/Utility allowance un-
authorisedly, and in contravention of instructions of admissibility. It is therefore, advised that
steps be taken to recover the amount so drawn from the employees who are drawing these
allowance unathorisedly under intimation to this Department.
No.FD(R)II-28/93/1120-1157, Dated Quetta, the 26th June, 1994
Subject:- INTRODUCTION OF BALOCHISTAN CIVIL SERVANTS REVISED

BASIC SCALE, 1994 CONVERSION INTO PERSONAL
ALLOWANCE.
The Secretariat/Utility Allowance have been converted into Personal

Allowance and not into Personal Pay. In this connection attention is invited to para 4.4(2) of
the Balochistan Civil Services Pension Rules, 1989 under which position has been clarified.
2. It is important to mention that any Allowance converted into Personal
Allowance is not treated as emoluments reckoning for pension.
No.FD(R)II-58/94/4410-39, Dated Quetta, the 30th November, 1994
Subject:- GRANT OF SECRETARIAT AND UTILITY ALLOWANCE TO THE

OFFICERS/OFFICIALS OF POPULATION WELFARE
DEPARTMENT.
The Secretariat Allowance/Utility Allowance has since been dis-continued

w.e.f. 1.6.1994.
No.FD(R)II-28/95/862, Dated Quetta, the 26th February, 1995
Subject:- ADMISSIBILITY OF SECRETARIAT/PERSONAL ALLOWANCE ON

TRANSFER TO AND FROM SECRETARIAT.
A question has been raised as to whether:-

i) The employees who were in receipt of Personal Allowance (previously
Secretariat Allowance) if transferred out of Secretariat after 1.6.1994
will continue to draw Personal Allowance or not?
ii) Similarly employees belonging to Secretariat cadre who were

temporarily posted abroad or to an organization other than Secretariat,
who at the time of transfer out of Secretariat Allowance, will on their
206
reposting to Secretariat be or not be entitled to the Secretariat

Allowance/Personal Allowance as their transfer took place before
1.6.1994.
2. The matter has been considered in this Department and it is clarified that
Secretariat Allowance has been abolished w.e.f. 1.6.1994 vide Finance Department’s circular
letter No. FD(R)III-62/94/1750-1885, dated 31 st August, 1994 and the amount actually drawn
on 31.5.1994 has been converted into Personal Allowance. This personal allowance will
continue to be drawn by the employees on their posting out of the Secretariat subject to
adjustment (in case of BPS-17 and above employees) and non-adjustment (in case of BPS-1
to 16 employees) as laid down in this Department’s circular letter No.FD(R)III-62/94/1750-
1885, dated 31st August, 1994. Those who were not drawing Secretariat on 31.5.1994 would
not repeat not be allowed Personal Allowance on their re-posting to the Secretariat.
No. FD(R)II-28/95/972-1006 Dated Quetta, the 15th March, 1995

OF LABOUR COURT OF BALOCHISTAN, QUETTA.
The Secretariat Allowance has been dis-continued w.e.f. 1.6.1994 and those
who were in receipt of this allowance on 31.5.1994 has been converted into personal
allowance. There appears no justification to re-open this issue.
No.FD(R)II-28/97/2770, Dated Quetta, the 19th November, 1997
SENIOR POST ALLOWANCE.

Subject:- SENIOR POST ALLOWANCE.
Reference this Department’s circular letter No.FD(R)III-40/1977, dated

18.5.1977 on the subject noted above and to state that notwithstanding the provisions of S.R.
6 & 7 B, the Senior Post Allowance will be treated as part of pay for the purpose of drawal of
leave salary during the period of leave on full pay/half pay, including leave preparatory to
retirement.
2. These orders shall apply to those officers who proceeded or may proceed on
leave including leave preparatory to retirement on or after 1.10.1977.
No.FD(R)IX-2/1977, Dated Quetta, the 23rd October, 1977

207
Subject:- SENIOR POST AND ENTERTAINMENT ALLOWANCES.
As the incumbent is working against the post of Project Director (B-20) he is

therefore, entitled to the Senior Post Allowance and Entertainment Allowance for the period
the post in B-20 is held by him. It is however, clarified that those officers who draw their pay
in B-20 by virtue of Move-over and continue to work against B-19 post are not entitled for
these allowance.
No.FD(R-I)III-67/688-89, Dated Quetta, the 29th May, 1998
Subject:- SENIOR POST AND ENTERTAINMENT ALLOWANCE.
The individual is entitled for Senior Post Allowance and Entertainment

Allowance so long as the post of B-20 is held by him.
No.FD(R-I)III-59/99/1563-64, Dated Quetta, the 2nd September, 1999
Subject:- ENHANCEMENT OF SENIOR POST ALLOWANCE AND

ENTERTAINMENT ALLOWANCE.
Reference this Department’s circulars No. FD(R)III(40-41)/83/3559-3645,

dated 27th August, 1983 and No. FD(R)III-56/91/3851-3950, dated 25th September, 1991
regarding Pay Scales, 1983 & 1991, and to state that the Government of Balochistan has been
pleased to revise the existing rates of “Entertainment Allowance” and “Senior Post
Allowance” admissible to entitled officers of Government of Balochistan w.e.f 1-7-2003 as
under:-
Grade. Existing Rate. Revised Rate.
(per month ) (per month)
Entertainment Allowance.
B-20 Rs. 400/- Rs. 480/-

B-21 Rs. 450/- Rs. 525/-
B-22 Rs. 650/- Rs. 725/-
Senior Post Allowance.
B-20 Rs. 600/- Rs. 850/-

B-21 Rs. 800/- Rs. 925/-
B-22 Rs.1000/- Rs.1200/-
No. FD (R-I)III-71/2003/1206-1305 Dated Quetta, the 9th July, 2003

208
SESSIONAL ALLOWANCE.
Subject:- GRANT OF SESSIONAL ALLOWANCE AT THE RATE OF 35% OF
THE PAY TO THE STAFF OF C&W DEPARTMENT WORKING IN
ASSEMBLY BUILDING & MPA HOSTEL, QUETTA.
The Sessional Allowance at the rate of 35% of their pay (including special pay
if any) is allowed to the Officers and Staff of this Secretariat for each Session of the
Provincial Assembly for a period from seven days before to seven days after prorogation of a
session. The claim of the staff of Department, working here in Assembly Building for the
grant of similar concession Viz Sessional Allowance is justified in as much as they also
perform their duties under the same conditions under which the Staff of this Secretariat work
and is thus recommended to.
No.Admn:-III(57)/86, Dated Quetta, the 9th October, 1990
SPECIAL ALLOWANCE.
Subject:- 40% BALOCHISTAN RESIDENTIAL INSTITUTION ALLOWANCE
WITH EFFECT FROM 28-6-2003.
The benefit of Special Allowance @ 40% of the pay was allowed to the staff
of Balochistan Residential Institution vide Education Department order No. 5-4/88-E-SO(D),
dated 16-4-1992 duly authenticated by Finance Department and de-frozen w.e.f 28-6-2003.
It is to clarify that “Pay” means “Basic pay”.
No. FD(R-I)III-52/2004, Dated Quetta, the 5th May, 2004
Subject:- GRANT OF SPECIAL ALLOWANCE IN LIEU OF SPECIAL PAY TO

THE DEPUTY SECRETARIES AND ADDITIONAL SECRETARIES
OF GOVERNMENT OF THE BALOCHISTAN.
It has been decided that Deputy Secretaries and Additional Secretaries,

working in the Balochistan Civil Secretariat, shall be entitled to a special allowance, at the
rate of 20 percent of their pay, in lieu of the special pay admissible to them at present. This
order will take effect from 1.1.1986.
2. It has also been decided that existing Deputy Secretaries and Additional
Secretaries shall have the option either to draw the special allowance at the above mentioned
209
rate or to continue to draw special pay as heretofore. The option shall be exercised in writing
and communicated to the Audit office concerned in by 31st May, 1986. If an officer fails to
opt within the period prescribed, he shall be deemed to have opted for the special allowance
with effect from 1.1.1986.
3. It has further been decided that Deputy Secretaries in BPS-19, belonging to

technical departments, shall also be allowed this special allowance at the above rates.
4. On their move-over to higher scales, officers getting the special allowance

shall, continue to draw special allowance at 20% of the maximum of the scale from which
they have moved over for so long as they remain posted as Deputy Secretaries/Additional
Secretaries.
No. FD(R)III-12/86/1066-1165, Dated Quetta, the 31st March, 1986
Subject:- SPECIAL ALLOWANCE TO JOINT SECRETARIES.
Reference to this Department’s letter No.FD(R)III-12/86/1066-1165, dated

31.3.1986, on the subject cited above and to state that it has been decided that special
allowance sanctioned therein, would also be allowed to the Joint Secretaries in the
Balochistan Civil Secretariat w.e.f. 1.1.1986.
O R D E R.
The Government of Balochistan has decided to allow Special Allowance @

Rs. 300/- per month to the Chief of Sections in the Planning and Development Department
No. FD(R)III-12/87, Dated Quetta, the 21st October, 1987
O R D E R.
In continuation of this Department’s order No.FD(R)III-6/91/2123-47, dated

22nd April, 1991, sanction is hereby accorded to the grant of special allowance @ 20% of pay
to the staff of Special Branch of Police Department with effect from 22.4.1991 in lieu of any
special pay being drawn by said staff.

210
O R D E R.
The Government of Balochistan is pleased to allow Special Allowance at the

rate of Rs. 100/-P.M. (One hundred only) to all its employees from B-1 to 15 working in the
attached departments and the subordinate offices, with immediate effect.
No. FD(R)III-51/5391-5490, Dated Quetta, the 18th November, 1991
Subject:- SPECIAL ALLOWANCE TO GOVERNMENT EMPLOYEES ON

POSSESSING LLM AND LLB QUALIFICATIONS.
No “Special allowance” is admissible to the holders of LLM and LLB.
No. FD(R)III-42/92/3380, Dated Quetta, the 4th October, 1992
O R D E R.
Sanction is hereby accorded to the grant of Special Allowance @ 20% of basic

pay to the Superintendent of Police, Anti-Corruption and his staff in Balochistan with
immediate effect.
O R D E R.
Sanction is hereby accorded to the grant of Special Allowance @ 20% of basic

pay to the Superintendent of Police, Anti-Corruption and his staff in Balochistan with
immediate effect.
Subject:- SPECIAL ALLOWANCE TO EMPLOYEES OF GOVERNMENT

PRINTING PRESS.
The Balochistan Government has allowed Rs. 100/- p.m. as Special allowance
to the employees of Government Printing & Stationery Department drawing basic pay upto
Rs. 2900/-.
No. FD(R)III-41/Press/1377, Dated Quetta, the 16th May, 1993

211
Subject:- GRANT OF ANTI-CORRUPTION ALLOWANCE.
The staff posted in Anti-corruption Establishment is allowed the following

Special Pay:-
Constable. Rs. 7/- p.m.
Head constable. Rs. 15/- p.m.
Sub-Inspector. Rs. 35/-p.m.
Inspector. Rs. 60/- p.m.
PDSP. Rs.145/-p.m.
S.P. Rs.165/-p.m.
2. In addition to above special pay the staff of Anti-corruption was allowed

Special Allowance @ 20% of pay which has been frozen at the rate/level of 31.5.1994.
No. FD(R)III-6/96/201-02, Dated Quetta, the 6th March, 1996
O R D E R.
The Government of Balochistan has decided to allow Special Allowance @

20% on the initial of Basic Pay Scale, 1994 in favour of the staff of Provincial Inspection
Team w.e.f 1st December, 2001.
O R D E R.
The Government of Balochistan has decided to enhance special

Allowance/Pay from Rs.30/- P.M to Rs.100/- P.M for Photostat Machine Operators working
in the Secretariat Departments w.e.f 1st December, 2001, subject to the condition that each
department will notify not more than two Photostat Machine Operators to perform the job.
No.FD(R-I)III-10/2001/3237-61, Dated Quetta, the 13th December, 2001.
O R D E R.
The Government of Balochistan is pleased to allow special allowance of

Rs.5000/- (Rupees Five Thousand only) per month to the District Attorneys/Assistant District
Attorneys working as Public Prosecutors with Anti- Terrorism Courts in the Province for the
period they work with these Courts.
No.FD(R-I)VII-10/Courts/2002/077-1077, Dated Quetta, the 12th April, 2002.

212
O R D E R.
Government of Balochistan has sanctioned 40% Special Allowance to the

officers and staff of Balochistan Highway Police with effect from 8th October, 2003 until
further order.
No.FD(R-I)III-6/2003/6483-93, Dated Quetta, the 8th November, 2003
Subject:- DRAW OF SPECIAL ALLOWANCE/PAY.
The policy circulars of this department dated 13.12.2001 and 1.6.2002 are
very clear. The Administrative Department is authorized to notify one or two Photostat
Machine Operators for the purpose. Secondly this benefit is allowance and not pay.
No. FD(R-I)III-10/2003/730, Dated Quetta, the 28th April, 2003
SPECIAL ADDITIONAL ALLOWANCE.

Subject:- GRANT OF SPECIAL ADDITIONAL ALLOWANCE.
The Government of Balochistan has been pleased to grant Special Additional

Allowance to the employees of Provincial Government w.e.f. 1.7.1999 and till further orders
as under:-
1. BPS- 1 to 16 25% of Minimum of relevant Pay Scale.
2. BPS-17 to 22 20% of Minimum of relevant Pay Scale.
2. The allowance will be regulated as under:-
It will not be subject to Income Tax.
It will be admissible during leave and entire period of leave preparatory to
It will not be treated as part of emoluments for the purposes of calculation of
pension and recovery of house rent.
It will not be admissible to the employees posted/deputed abroad.
e) It will be admissible during the period of suspension.
No. FD (R-I)II-30/99/1186-1286, Dated Quetta, the 4th August, 1999

213
Subject:- ADMISSIBILITY OF SPECIAL ADDITIONAL ALLOWANCE (SAA).
Reference this Department’s circulars No.FD(R)III-71/2001/7517-7600, dated

17-10-2001 and No. FD(R)III-71/2001/2272-2372 dated 24-11-2001 regarding Revision of
Basic Pay Scales and Fringe Benefits of Civil Employees (BPS-1-22) of the Balochistan
Government (2001) and to clarify the following points about admissibility of Special
Additional Allowance for guidance/necessary action:-
The consequential benefit on account of Special Additional Allowance may

equally be admissible in cases of appointments by promotion/transfer/placement
in selection grade and on absorption of surplus Government Servants. This
dispensation is, however, not admissible in cases of fresh appointments taking
place after its discontinuation as it is no longer intact for fresh appointees.
The concession of Special Additional Allowance may continue to be admissible
at the frozen level in case of appointments by promotion/transfer/absorption. But
it is not admissible in case of fresh appointment taking place after its
discontinuation.
On repatriation from the posting abroad, the pay and allowances of Government
Servants are fixed and revised on the basis of the pay and allowances which they
would have drawn had they not been posted abroad.
Based on this policy, the Government Servants drawing Special Additional
Allowance before posting abroad may on repatriation, be allowed the Special
Additional Allowance at the level as would have been admissible had they not
been posted abroad.
The special dispensation on account of Special Additional Allowance is not

relevant in those cases where this allowance was otherwise not admissible.
Hence the category of Government Servants posted abroad before introduction
of the allowance and returned after its discontinuation are not entitled to the
subject dispensation.
No. FD (R-I)III-71/2003/819-941 Dated Quetta, the 31st May, 2003
SPECIAL AREA ALLOWANCE.
Pending approval of the Cabinet, the Government of Balochistan is pleased to

sanction Special Area Allowance for Teachers of Education Department only, working in
214
Mekran Division and Kharan District, @ Rs. 200/- per month, with effect from the 8 th
November, 1988.
The decision of the Cabinet in the matter shall be final.
No. FD (R)VII-13/88, Dated Quetta, the 12th November, 1988
Subject:- SPECIAL AREA ALLOWANCE FOR THE TEACHERS.
This Department’s Notification No.FD(R)VII-13/88/9414-30, dated

12.11.1988 is still valid and the teachers of Education Department working in Mekran
Division and Kharan District are entitled for the benefit of Special Area Allowance @ Rs.
200/- per month.
No. FD(R-I)VII-13/2006/155, Dated Quetta, the 1 st March, 2006
Subject:- SPECIAL AREA ALLOWANCE.
This Department’s Notification No.FD(R)VII-13/89/3325-65, dated 16.8.1989

whereby Rs. 200/- per month as Special Area Allowance was allowed to the Teachers of the
Education Department of Awaran Sub Division of ex-Khuzdar District is still valid.
No. FD(R-I)VII-13/2006/848, Dated Quetta, the 20th June, 2006

215
SPECIAL COMPENSATORY ALLOWANCE.
O R D E R.
In order to save the teachers from the financial loss on their

transfer/appointment outside Quetta, the Government of Balochistan has decided to allow
Special Compensatory Allowance at following rates to the teachers posted at various places:-
PLACE OF POSTING CATEGORIES OF TEACHERS RATE OF THE

ALLOWANCE
Sibi 1. J.V.T Maulum-ul-Quran. Rs. 154/- p.m.
Nasirabad Sub-Division 2. J.E.T., JET (Tech): P.T.Is. Rs.163/- p.m.
Drawing Masters, Junior Arabic
Teachers.
Dhadar, Mach Belpat, Dera 3. S.E. T, S.E.T (Tech:) Science
Mura Jamali Loralai teachers.
Sarwan Sub-Division 4. Demonstrator, D.P.E
Limits of Zhob Town 5. Headmaster), Headmistress), Rs. 205/- p.m.
Committee (Lecturer).
Hub Sub- Division 6. Assistant Professor. Rs.227/- p.m.
(Excluding Ormara Tehsil 7. Professor Rs.390/- p.m.
and Dureji Sub-Division). Rs.465/- pm.
Rs.650/- p.m.
Pishin, District J.V.T Maulum-ul-Quran Rs. 98/- p.m
Panjpai Sub-Tehsil, J.E.T J.E.T. (Tech:) P.T.Is Rs. 101/- p.m.
Kuchlak, Aghbarg, Kachhi, Drawing Masters, Junior Arabic
District (except Mach & Teacher Rs.170/- p.m.
Dhadar), Kharan District S.E.T S.E.T (Tech: ) Science
except) Teachers
Mashkel Sub-Division & Demonstrator) D.P.E. Rs.122/- p.m.
Washuk Sub- Tehsil), Headmaster/Headmistress, Lectures
Upper Jhalwan (excluding Rs. 250/-p.m.
Moola Sub-Tehsil), Lower
Jhalawan Excluding Assistant Professor
Ornach, Saruna, and Rs. 375/- p.m.
Mashkai Suib-Tehsil). Professor
Rs.650/-p.m.
Moola, Ornach Saruna, J.V.T, Maulam-ul-Qurran Rs.85/-p.m.
Mashkai Washuk Sub- J.E.T, J.E.T (Tech: ) P.T.Is
Tehsil, Mashkel Sub Drawing Masters, Junior Arabic Rs.100/- p.m.
Diviion, Ormara Tehsil, urji Teacher.
Sub-Tehsil
S.E.T, S.E.T (Tech: ) Science Rs.170/-p.m
Teachers
216
Demonstrator/DPE Rs.122/- p.m.
Headmasters/Headmistresses Rs.250/- p.m.
Lecturer Rs.375/- p.m.

Assistant Professor.
Professor Rs.650/- p.m.
No. FD(R)VII-13/86, Dated Quetta, the 8th July, 1986
O R D E R.
The Government of Balochistan has decided to allow a Special Compensatory Allowance at

the following rates to the teachers posted at various places with effect from 1-7-1986.
PLACE OF POSTING. CATEGORIES OF TEACHERS. RATE OF

ALLOWANCE.
Sibi,Sharig, Nasirabad Sub- *JVT/Mualam-ul-Quran. Rs.155/- p.m
Division,Dhadar,Mach,Belpat,
Dera Murad Jamali,Sinjavi-sub *JET/JET(Tech)/PTI/Drawing Rs.165/- p.m
Tehsil, Duki Tehsil, Bori Master/ Junior Arabic Teacher.
Tehsil,Limits of Zhob Town
Committee, Hub sub Division *SET/SET(tech)/Science Teacher.
(excluding Ormara Tehsil and Rs.205/- p.m
Duraji sub Division), Sarawan- *Demonstrator/Director, Physical
sub Division, Limits of Nushki Education.
Town Committee. Rs.230/- p.m
*Headmasters/Headmistress/
Lecturers.
Rs.390/- p.m
*Assistant Professor.
*Professor. Rs.465/- p.m
Rs.650/- p.m
Pishin Distt: Panjpai Sub *JVT/Mualam-ul-Quran. Rs.100/- p.m

Tehsil,Kuchlak,Aghbarg,Kachhi JET/JET(Tech)/PTI/Drawing/
Distt: ( except Mach and Master Junior Arabic Teacher.
Dhadar), Kharan Distt (except
Mashkel & Washuk sub Tehsil), *SET/SET(tech)/Science Teacher.
Upper Jhalawan (excluding Rs.170/- p.m
Mooka sub Tehsil), Lower *Demonstrator/Director, Physical
Jhalawan (excluding Ornach, Education.
Saroona and Mashkai sub Rs. 125/- p.m
217
Tehsil), Zhob Distt: (excluding *Headmasters/Headmistress/

limits of Zhob Town Lecturers.
Committee), Lasbela District Rs. 250/- p.m
(excluding Hub sub Division), *Assistant Professor.
Chagai District (except limits of
Nushki Town Committee), *Professor. Rs.375/- p.m
Loralai District(excluding
Sinjavi sub Tehsil, Duki, Bori Rs.650/- p.m
Tehsil), Moola, Ornach
Saroona, Mashkai sub Tehsil,
Washuk sub Tehsil, Washuk
sub Tehsil, Mashkel sub
Division, Ormara Tehsil,Dureji
sub Tehsil.
2. This Special Compensatory Allowance will be admissible to those only who have not
been provided Government Residential Accommodation.
No.FD(R)VII-13/86, Dated Quetta, the 15th July, 1986
O R D E R.
The Government of Balochistan has been pleased to allow Special

Compensatory Allowance to the Teaching Staff of the Mines Labour Welfare Organization at
the following rates with immediate effect:-
1. J.V.T/Qari. Rs. 155/- P.M.

2. J.E.T, PT.I, Drawing Rs. 165/- P.M.
Teacher, Arabic Teacher.
3. S.E.T. Rs. 205/- P.M
No.S.O.II(L)1-22/2450-52, Dated Quetta, the 13th May, 1987
O R D E R.
In continuation of this Department’s order of even number, dated 15th July,

1986, it has been decided to allow Special Compensatory Allowance to the following
categories of teachers at the rates given below:-
218
PLACE OF POSTING. CATEGORIES OF RATE OF

TEACHERS. ALLOWANCE
Sibi, Sharig, Nasirabad Sub-
Division, Dhadar, Mach, Drill Masters Rs. 155/- p.m.
Belpat, Dera Murad Jamali,
Sinjavi, Sub-Tehsil, Duki Laboratory Rs. 155/- p.m.
Tehsil, Bori Tehsil, limits of Asstt:
Zhob Town Committee, Hub
Sub-Division (excluding Rs. 165/- p.m.
Ormara Tehsil and Dureji Sub- Supervisors
Division), Sarawan-Sub- Rs. 390/- p.m.
Division, Limits of Nushki subject
Town Committee Specialists in
Elementary
College.
Rs. 465/- p.m.
Principal
Elementary
College.
Pishin District, Drill Masters Rs. 100/- p.m.

Panjpai Sub-Tehsil,
Kuchlak, Aghbarg, Laboratory Rs.100/- p.m.
Kachhi District Asstt:
(except Mach and
Dhadar), Kharan Rs. 100/- p.m.
District (except Supervisors
Mashkel & Washuk Rs. 250/- p.m.
(excluding Moola subject
Sub-Tehsil) Lower Specialists in
Jhalwan (excluding Elementary
Ornach, Saroona Colleges
and Mashkai Sub-
Tehsil), Zhob Rs. 375/- p.m.
District (excluding Principal
limits of Zhob Elementary
Town Committee) College.
Lasbela District
(except Hub Sub-
Division), Chaghi
District (except
limits of Nushki
Town Committee),
Loralai District
(excluding Sinjavi),
Moola, Ornach,
Saroona, Mashkel
Sub-Division,
Ormara Tehsil,
Dureji Sub-Tehsil
219
2. It has further been decided to allow the Special Compensatory Allowance at

enhanced rates to the selection grade teachers as under:-
DESIGNATION RATE FOR THE RATES FOR THE

/SELECTION TEACHERS TEACHERS POSTED
GRADE POSTED AT AT PLACES AT “B”.
PLACES AS AT
“A”.
J.V.T/Maulam-ul- Rs. 165/- p.m. Rs. 110/- p.m.

Quran.
Rs. 180/- p.m. Rs. 130/- p.m.
J.E.T/J.E.T(Tech:)
/P.T.Is/ Drawing
Masters/Junior Arabic
Teacher. Rs. 390/- p.m. Rs. 250/- p.m.
S.E.T/S.E.T (Tech:)
/Science Teachers. Rs. 465/- p.m. Rs. 375/- p.m
Headmasters/Head
mistress.
3. This special compensatory allowance will be admissible to those only

who have not been provided Government residential accommodation.
No. FD(R)VII-13/87, Dated Quetta, the 14th May, 1987
O R D E R.
It has been decided to add the following in the orders of even number, dated
14.5.1987:-
Place of Posting. Category of Teachers. Rate of Allowance
Ordinary.
Usta Muhammad J.V.T/M.Q/Drill Rs.155/-Rs. 165/-

Sub-Division. Master/Lab:Assistant
J.E.T/J.E.T(Tech: ) Rs. 165/-Rs. 180/-

P.T.I/Drawing Masters
Junior Arabic Teachers/
Supervisor.
220
S.E.T/S.E.T(Tech: ) Rs. 205/-Rs. 390/-

Science Teacher.
Demonstrator of Rs. 230/- --

Colleges/D.P.E.
Head Master/Head Rs. 390/-Rs. 465/-

Mistress/Lecturers/
subject Specialist of
Elementary College.
Asstt: Professor/ Rs. 465/- --

Principal Elementary
Colleges.
Professors. Rs.650/- --
No. FD(R)I-1/87/5166-70, Dated Quetta, the 28th October, 1987
O R D E R.
The Government of Balochistan has decided to allow Special Compensatory

Allowance @ Rs. 155/- per month to the Learning Coordinators and Assistant Teachers of the
Primary Education Project while posted at place other than Quetta, Mekran Division and
Marri Bugti Agency. These orders will take immediate effect.
No. FD(R)I-I/88/1438-1459, Dated Quetta, the 4th May, 1988
O R D E R.
In partial modification of this Department’s order of even number, dated 15th

July, 1986 it has been decided to link Special Compensatory Allowance to the Pay Scales of
the College Teachers, as follows:-
PLACE OF POSTINGG GRADE RATE OF ALLOWANCE
Sibi, Sharig, Mach, Belpat, BPS. 17 Rs. 390/-

Nasirabad Sub-Division, Usta
Mohammad Sub-Division, Dhadar,
Dera Murad Jamali, Sinjavai, Limits BPS-18 Rs. 465/-
of Zhob Town Committee, Hub Sub-
Division (excluding Dureji Tehsil),
221
Sarawan Sub Division, Limits of BPS-19 & above Rs. 650

Nushki Town Committee.
_______________________________________________________________
Pishin District, Panjpai Sub Tehsil, BPS-17 Rs. 250/-
Kuchlak, Aghbarg, Kachhi District,
(except Mach & Dhadar), Upper
Jalawan, Lower Jalawan, Kharan BPS-18 Rs. 375/-

District, Zhob District (excluding
Limits of Zhob Town Committee)
Lasbela District (excluding Hub
Sub-Division), Chagai District BPS-19 & above Rs. 650/-

(except Limits of Nushki Town
Committee), Loralai District,
(excluding Sinjavai Sub Tehsil, Dukki
And Bori Tehsil), Dureji Tehsil.
2. This allowance will also be admissible to those College Teachers who

are residing in Bachelors, Hostels in the above specified areas.
No. FD(R)VII-12/88/3335, Dated Quetta, the 11th August, 1987
O R D E R.
The Government of Balochistan has been pleased to include the Librarians in

the category of teachers posted out side Quetta for the grant of Special Compensatory
Allowance at the following prescribed rates with immediate effect:-
a) Librarian with MLS Degree (B-17) Rs. 390/- P.M.

b) Librarians with BLS Degree (B-16) Rs. 230/- P.M.
No. FD(R)I-I/88/5482-90, Dated Quetta, the 29th December, 1988

222
CORRIGENDUM.
The Special Compensatory Allowance allowed under this Department’s Order

No.FD(R)I-1/88/5482-90, dated the 29 th December, 1988, is admissible to the Librarians
posted in the areas specified in this department’s order No.FD(R)VII-13/86, dated the 15th
July, 1986.
No. FD(R)I-I/88/152-250, Dated Quetta, the 11th January, 1989
Subject:- SPECIAL COMPENSATORY ALLOWANCE.
This Department’s order No.FD(R)VII-12/88/3335, dated the 11th August,

1989 shall also apply to the undermentioned categories of employees of Education
Department:-
1. Headmasters.
2. Headmistresses.
3. subject Specialists.
4. Principal of Model Schools.
No. FD(R)I-1/90/1382-1412, Dated Quetta, the 15th May, 1990
Subject:- REVISION OF RATE OF SPECIAL COMPENSATORY

ALLOWANCE.
Refer to this Department’s order No.FD(R)VII-12/88/3335, dated the 11th

August, 1988 and to say that Headmasters/Headmistresses/subject Specialists Principals of
the Model High Schools, who are working in BPS-18 will be allowed Special Compensatory
Allowance as under:-
PLACE OF POSTING. RATE OF ALLOWANCE.
(A) Sibi,Sharig, Mach, Belpat, Nasirabad Sub BPS-19 BPS-18

Division, Usta Muhammad Sub Division, Rs.650/- Rs.465/-
Dhadar, Dera Murad Jamali, Sinjavi Sub
Tehsil, Bori Tehsil, Duki Tehsil, Limits of
Zhob Town Committee, Hub Sub Division
(excluding Dureji Tehsil), Sarawan Sub
Division, Limits of Nushki Town Committee.
_______________________________________________________________
(B) Pishin District, Panjpai Sub Tehsil BPS-19 BPS-18

Kuchlak, Aghbarg, Kachhi District, Rs.650/- 375/-
(except Mach and Dhadar), Upper
Jalawan, Lower Jalawan, Kharan
District, Zhob District, (excluding
223
Limits of Zhob Town Committee), Lasbela

District (excluding Hub Sub Division),
Chagai District (except Limits of Nushki
Town Committee), Loralai District,
(excluding Sinjavi Sub Tehsil Duki and
Bori Tehsil), Dureji Tehsil.
No. FD(R)VII-12/91, Dated Quetta, the 29th January, 1991
Subject:- REVISION OF RATE OF SPECIAL COMPENSATORY

ALLOWANCE.
Reference this Department’s order No.FD(R)VII-13/86, dated 15th July, 1992,

on the subject cited above and to say that it has been decided that consequent upon the up-
gradation of the post of S.S.T from B-15 to B-16 the Special Compensatory Allowance to this
category of teachers will be admissible @ Rs. 230/- p.m. instead of Rs. 205/- p.m.
No. FD(R)VII-13/D/92/381-403, Dated Quetta, the 8th February, 1992
Subject:- CLARIFICATION REGARDING ADMISSIBILITY OF SPECIAL

COMPENSATORY ALLOWANCE TO TEACHING STAFF OF
EDUCATION DEPARTMENT.
The employees posted at places where Agency Allowance vide this

Department Notification No.FD(R)I-1/70/1972-2071, dated 22.7.1992 has been sanctioned
are not allowed Special Compensatory Allowance.
No. FD(R)I-1/1992/40, Dated Quetta, the 9th January, 1993
O R D E R.
It has been decided to allow Special Compensatory Allowance to the District

Education Officers, Sub-Divisional Education Officers, Deputy District Education Officers
and Assistant District Education Officers of the Education Department at the rates mentioned
in the said orders, subject to the following conditions:-
i) The post is held by an officer of teaching cadre.

ii) The incumbent is not posted where Agency/Kharan
Allowance is admissible.
No. FD(R)VII-12/D/1115-1145, Dated Quetta, the 26th April, 1993

224
Subject:- GRANT OF SPECIAL COMPENSATORY ALLOWANCE TO

D.E.O/S.D.E.O AND D.E.O OF EDUCATION DEPARTMENT.
The Special Compensatory Allowance is admissible from the date of issue of

the orders i.e, 26.4.1993 and not from 11.8.1988.
No. FD(R)VII-12/93/D/2088-90, Dated Quetta, the 22nd August, 1993
Subject:- RESTORATION OF SPECIAL COMPENSATORY ALLOWANCE

FOR TEACHING STAFF.
Finance Department agrees to allow/restore the Special Compensatory

Allowance sanctioned vide this Department’s Order No.FD(R)VII-13/86, dated 15th July,
1986 (amended from time to time) for the teaching staff of the Education Department in
addition to the Agency Allowance sanctioned vide this Department’s Notification
No.FD(R)I-1/1972-2072, dated 22nd July, 1992.
No. FD(R)I-1/93/2805-12, Dated Quetta, the 4th December, 1993
Subject:- ISSUANCE OF NOTIFICATION REGARDING ASSISTANT

LIBRARIANS.
Special Compensatory Allowance has been discontinued (by converting it into

personal allowance) w.e.f. 1.6.1994. There is no question of re-opening this chapter for any
more categories at this stage.
No. FD(R)III-25/96/1294, Dated Quetta, the 1st August, 1996
The Government of Balochistan has decided to allow Special (Consolidated)

Allowance @ 40% of running pay to at the employees in BPS(1-17) through out Balochistan
except Quetta District, with effect from 1.12.1997 in lieu of the following compensatory
allowances:-
a) Compensatory (un-attractive area) Allowance sanctioned vide Notification (i)
No.FD(R)1-1/70, dated 29th September, 1970 (ii) No.FD(R)I-1/70, dated 13th
February, 1974 (amended from time to time).
225
b) Agency/Additional Agency Allowance sanctioned vide Notification (i)No.FD(R)I-

1/70/1972-2072, dated 22nd July, 1992, (iii) FD(R)I-1/91/103-230, dated 12 th January,
1995.
c) Compensatory (Mekran/Kharan) Allowance sanctioned vide Notification (i) No.(R)I-
1/1978, dated 18th June, 1978, (ii)FD(R)I-1/92/201-235, dated 28th January, 1992.
d) Special Area (Education) Allowance/Special Allowance, sanctioned vide Notification
(i) No.FD(R)III-51/91/53 -5490, dated 18th November, 1991 (ii) No.FD(R)VII-
II/D/3241-3320, dated 18th July, 1991 (iii) No.FD(R)VII-II, dated 12th November,
1988.
e) Additional Compensatory (Kalat) Allowance sanctioned vide Notification
No.FD(R)1-8/96/1710-1840, dated 16th October, 1996.
2. Those employees who are willing to retain the existing structure of giving
benefits as on 30.11.1997 may exercise written option by 31.12.1997 positively failing which
it will be presumed that the new structure is acceptable to them.
No. FD(R)I-8/97/2857-2982, Dated Quetta, the 10th December, 1997
Subject:- CLARIFICATION REGARDING EXEMPTION OF SPECIAL

COMPENSATORY ALLOWANCE/AGENCY ALLOWANCE FROM
INCOME TAX.
40% Compensatory allowance sanctioned w.e.f 1.12.1997 in favour of

Provincial Government employees from B-1 to B-17 in all districts except Quetta is not
income taxable.
No. FD(R-I)1-8/Court/2005/1118, Dated Quetta, the 24th May, 2005
SPECIAL HARDSHIP ALLOWANCE.
O R D E R.
The Government of Balochistan has decided to allow a Special Hardship

Allowance @ Rs. 50/- per month to the following categories of employees with immediate
effect:-
DEPARTMENT. CATEGORIES OF EMPLOYEES.
Communication and works Fireman, Valveman, Tube Well Driver,
Department. Chowkidar, Cook.
Irrigation and Power Deptt: Pump Driver, Valveman, Chowkidar,

Engine Driver, Cook.
226
Agriculture Department. Tube-well Operator, Chowkidar, Valveman,

Budder, Mukaddan, Mali, Fieldman, engine Driver.
No. FD(R)II-4/87, Dated Quetta, the 1st November, 1987
O R D E R.
The Government of Balochistan has decided to allow a Special Hardship

Allowance @ Rs. 50/- per month to those chowkidars of Balochistan Secretariat who work on
closed holidays.
O R D E R.
The Government of Balochistan has decided to allow with immediate effect a

special hardship allowance @ Rs. 50/- per month to those chowkidars of various departments
in Balochistan, who work on closed holidays.
No. FD(R)II-26/3184-3284, Dated Quetta, the 21st July, 1988
O R D E R.
The Government of Balochistan is pleased to sanction Special Hardship

Allowance @ Rs. 50/- P.M. to the Chowkidars and Operators of the
Livestock Department, with effect from 1st April, 1989.
No. FD(R)II-26/3583-95, Dated Quetta, the 20th August, 1989
O R D E R.
The Government of Balochistan has decided to allow with immediate effect a

special hardship allowance @ Rs. 50/- per month to those Security Guards of the Balochistan
Secretariat who are required to work on Fridays and closed holidays.
No. FD(R)II-26/89/6187-88, Dated Quetta, the 14th December, 1989

227
O R D E R.
The Government of Balochistan is pleased to allow with immediate effect a

special hardship allowance @ Rs. 50/- per month to the Tubewell Operators of the Bolan
Medical College subject to the condition that they will perform their duties on Fridays and
Holidays.
No. FD(R)II-26/90/576-81, Dated Quetta, the 3rd March, 1990
O R D E R.
The Government of Balochistan has decided to allow Special Hardship

Allowance @ Rs. 50/-p.m. only to those Pump Drivers/Tubewell Operators, Malies of the
Small Industries Department who work on closed holidays, with immediate effect.
No. FD(R)II-26/1992/790-815, Dated Quetta, the 1st April, 1992
O R D E R.
In supersession of this department’s order No.FD(R)II-26/88/3184-3284,

dated 21.7.1988 and No.FD(R)II-26/90/5198-99, dated 28.8.1990, the Government of
Balochistan has decided to enhance the rate of Special Hardship Allowance/Hardship
Allowance from Rs. 50/- and (Rs. 80/-) to Rs. 100/-p.m. with immediate effect to the entitled
employees of the various departments as well as to the entitled employees of the Balochistan
Civil Secretariat/Chief Minister’s Secretariat and Governor’s House subject to existing
conditions.
SPECIAL PROTECTION GROUP ALLOWANCE.
O R D E R.
The Government of Balochistan has decided to sanction Special Protection

Group (SPG) Allowance @ 20% of the basic pay to the employees of Anti Terrorist Force
228
(ATF), Special Protection Group of the Balochistan Police with effect from 1st December,
1993.
No. FD(R-I)III-6/2827-34 Dated Quetta, the 15th October, 2003
O R D E R.
In pursuance of this department orders No. FD(R)III-6/2002/1497-1506, dated

13.7.2002 and No.FD(R-I)III-6/2003/2827-34, dated 15.10.2003, the Government of
Balochistan is pleased to enhance the percentage of Teaching Allowance, Special Protection
Group (SPG) Allowance as well as sanction fresh Special Allowance to the employees of
various organizations of the Provincial Police with effect from 1st July, 2005 as under:-
Special Protection Group (SPG) Allowance from 20% to 40% on the

minimum of Pay Scale, 2001 in favour of entitled employees of Anti
Terrorist Force (ATF), Balochistan Police subject to not exceeding Rs.
4000/- p.m.
Teaching Allowance from 20% to 30% on the minimum of Pay Scale,

2001 in favour of entitled employees of Police Training College
(PTC), Quetta subject to not exceed ing Rs. 3000/- p.m.
Special Allowance @ 40% on the minimum of Pay Scale, 2001 to the

employees of CID of Balochistan Police subject to not exceeding Rs.
4000/- p.m.
No. FD(R-I)III-6/2005/2194-2526 Dated Quetta, the 29th Nov: 2005
SPECIAL RELIEF ALLOWANCE.
Subject:- GRANT OF SPECIAL RELIEF ALLOWANCE.
The Government of Balochistan has been pleased to sanction Special Relief

Allowance @ 15% of the basic pay per month to all the Provincial Government employees in
BPS-1 to BPS-22 with effect from 1st July, 2003.
2. The amount of this Allowance:-

will be subject to Income Tax.
229
Will be admissible during leave and entire period of leave preparatory to

Will not be treated as part of emoluments for the purposes of calculation of
pension/gratuity and recovery of House Rent.
Will not be admissible to the employees during the tenure of their
posting/deputation abroad.
No. FD (R-I)II-30/2003/1417-1517 Dated Quetta, 12th July, 2003
SPECIAL RESEARCH ALLOWANCE.
Subject:- SPECIAL RESEARCH ALLOWANCE - ADMISSIBILITY OF.
Special Research Allowance is intended to serve as an incentive for field

Officers to work in Research Institution which are generally under staffed.
2. In view of this back-ground it is clarified that Special Research Allowance

would be admissible to only such field officers whose services are obtained by the Research
Institutions concerned from any field organization and not to those employees who are
directly recruited by the Research Institutions themselves under their recruitment rules. The
cases for the grant of the Special Research Allowance will be subject to the prior clearance by
the Finance Department.
No. FD (R)III-40/83/4467-4457, Dated Quetta, 13th October, 1983
SPECIAL SCIENCE ALLOWANCE.
The Government of Balochistan has been pleased to allow following monetary

incentives to Science Teachers (S.E.Ts) to over-come the shortage of Science Teachers in the
Province with effect from 1.7.1981:-
(1) SPECIAL SCIENCE ALLOWANCE.

A special Science allowance is allowed to Science teachers in
High & Middle Schools at the following rates:-
(a) Teachers in rural areas. Rs. 200/p.m.
(b) Teachers at Sub-Divisional Rs. 150/p.m.
Headquarters.
(c) Teachers at District Head- Rs. 100/p.m.
230
Quarters other than Quetta.

(d) Teachers at Quetta. Rs. Nil
This allowance will be admissible to all Scienc Teachers /S.E.Ts

irrespective of the fact whether domiciled of Balochistan or not.
2. In addition to the above, the non-domiciled S.E.Ts (those recruited

from other provinces) shall be allowed special Science Allowance @ Rs. 200/- p.m.
3. A Travelling Grant of Rs. 1000/- per annum would be admissible to

those Science Teachers (S.E.Ts) recruited from other Provinces in order to enable them and
their families to visit their home town at Government expense once in a year.
No. FD(R)VII-13/81 Dated Quetta, the 22nd August, 1981
Subject:- SPECIAL SCIENCE ALLOWANCE ADMISSIBILITY
Refer to para 12(a) of this Department’s circular letter No.FD(R)III(40-41)/83,

dated 27th August, 1983, under which science teaching allowance at Rs. 100/- has been
allowed to those qualified high school teachers who teach basic/natural science subjects and
to state that the teachers who are already in receipt of the special science allowance
sanctioned at higher rates in rural areas/sub divisions vide letter No.FD(R)VII-13/81, dated
22nd August, 1981, shall continue to draw that allowance at the existing rates. The revised
position with regard to the science/special science allowance would now be as follows:-
) Teachers in rural areas. Rs. 200/-

ii) Teachers at Sub Divisional Rs. 150/-
Headquarters.
iii). Teachers at District/Divisional Rs.100/-

Headquarters including Quetta.
2. The subjects of basic/natural sciences are Physics, Chemistry, Biology and

Mathematics.
No. FD(R)III-40/83/5061-5141, Dated Quetta, the 17th November, 1983

231
STAMP ALLOWANCE .
O R D E R.
The Government of Balochistan has decided to grant the following Allowance

to the Stamp Clerks in the Treasuries/Sub Treasuries with immediate effect:-
i) In Treasuries with transaction
of stamps exceeding Rs. 50,000/P.M. Rs. 100/-P.M.
ii) Other stations Rs.75/-P.M.

2. This allowance will be admissible to only one Stamp Clerk per Treasury/Sub
Treasury.
No. FD(SO-V)GF-VI-2/89/3109-28, Dated Quetta, the 24th July, 1989
SUMMER ALLOWANCE.
O R D E R.
The Government of Balochistan is pleased to sanction Summer Allowance at

the rate of Rs. 50/-p.m. with effect from the 1st day of January, 1995 to the Government
Servants drawing pay in B-1 to 15 and posted/appointed in the following areas/stations:-
1. Awaran District.
2. Lasbela District.
3. Sibi Division(excluding Ziarat, Dera Bugti and
Kohlu Districts).
4. Nasirabad Division.
5. Duki Town.
O R D E R.
The Government of Balochistan is pleased to include “Nushki city” at S.No.6

in this Department’s Orders No.FD(R)II-6/91, dated 12th January, 1995, regarding Summer
Allowance to employees in BPS 1-15.
No. FD(R)II-6/95/2213-2362, Dated Quetta, the 14th June, 1995

232
O R D E R.
It has been decided that “Summer Allowance” @ Rs. 50/- p.m to the
employees in BPS 1-15 will henceforth be admissible in Dukki Tehsil instead of Dukki Town
as sanctioned vide this department’s order No.FD(R)II-6/491-617, dated 12th January, 1995.
No. FD(R)II-6/C.A/95/3807-67, Dated Quetta, the 13th December, 1995
TEACHING ALLOWANCE .
Subject: - TEACHING ALLOWANCE TO THE TEACHERS IN GRADE 5-16.
The Government of Balochistan has been pleased to sanction Teaching

Allowance to all teachers drawing pay in National Pay Scale No. 5 to 16 at the following
rates with effect from 1st September, 1976, (payable) on 1 st October, 1976): -
i. Teachers in National Pay Scale No. 5 to 8. Rs.40/- P.M.
ii. Teachers in National Pay Scales No. 9 to 16. Rs.100/- P.M.
2. The Teaching Allowance will not be admissible to (1) untrained teachers who
draw their pays at the minimum of the pay scale of the post to which they are appointed and
(2) the teachers appointed on or after 1st May, 1977.
3. The Government of Balochistan has further been pleased to order that the said
allowance shall be merged in the Revised Balochistan Pay Scales with effect from 1st May,
1977, and will no more be payable thereafter as a separate entity. The pay of the teachers in
NPS-5 to 16 will thus be re-fixed with effect from 1st May, 1977 in modification of rule 5(1)
of the Revised Balochistan Civil Services (Pay Revision) Rules, 1977 at a stage in the
Revised Pay Scale which is equal to, or if there is no such stage, at the stage next above, the
aggregate of the following: -
I. The existing pay.
II. The Dearness Allowances (Dearness, Special Dearness and additional
Dearness allowances, on existing pay).
III. The amount determined at the rate of 1-% of the total of (I) & (II) above and
IV. Teaching Allowance.
4. If the aggregate of (I), (II), (III) and (IV) above, exceeds the maximum of the
relevant Revised Balochistan Pay Scales, the pay shall be fixed at the maximum of such
Revised National Pay Scale.
No. FD(R)VII-13/77, Dated Quetta, the 10th August, 1977

233
NOTIFICATION
The Government of Balochistan is pleased to sanction Teaching Allowance

at the following rates to the un-trained teachers including Directors, Physical Education
(Grade-16) Physical training Instructors / Drill Masters and Band Masters with effect from 1st
July, 1979 at the following rates: -
1. Teachers drawing fixed pay of Rs. 290/- Rs. 40/- P.M.
to Rs. 370/- P.M. being initial stage
of NPS-5 to 8.
2. Teachers drawing fixed pay of Rs.390/- Rs.100/- P.M.

To Rs.625/- P.M. i.e. initial stage of
NPS-9 to 16.
2. The above teaching allowance will be merged in the pay of the concerned
teacher and such un-trained teachers will draw pay plus teaching allowance as fixed pay with
effect from 1st July, 1979. Any increment would be admissible to such teachers only after
they obtain such training which is prescribed under the rules. On acquiring the training and
consequent on the grant of running scale, their salaries will be fixed at stage equal to their pay
and if there is no such stage at the next above stage in the relevant pay scale.
3. The above teaching allowance will only be admissible to those untrained

teachers who have been appointed on or before 30-4-1977.
No. FD(R)VII-13/79, Dated Quetta, the 26th June, 1979
ORDER
In continuation of this department’s orders of even number, dated 10.8.77 read

with orders dated 26.6.1979, it has been decided to allow the Teaching Allowance at the rates
given therein to those teachers also who got professional training (B. Ed, P.T.C. etc: ) during
the period from 1.5.77 to 30.6.1979, provided they were appointed before 1.5.1977.
No. FD(R)VII-13/83, Dated Quetta, the 16th May, 1983

234
Subject:- ADMISSIBILITY OF TEACHING ALLOWANCE.
Finance Department agrees to the enhancement of Teaching allowance from

Rs. 30/- to Rs. 45/- per lecture for College Teachers for taking extra classes, with immediate
effect.
No. FD(R)VII-12/89-D/740, Dated Quetta, the 22nd February, 1989
O R D E R.
The Government of Balochistan is pleased to accord sanction to allow teaching

allowance @ Rs. 1000/- (Rupees One thousand only) per month to those Demonstrators who
are non-Doctors/non-MBBS as well, working in the Bolan Medical College, Quetta, w.e.f.
1.3.1995.
No. 9-1/94-95/B&A/2659-63, Dated Quetta, the 27th February, 1995
Subject:- ENCASHMENT OF REMUNERATION.
Finance Department agrees to the enhancement of maximum ceiling of

Teaching Allowance from Rs.1200/-p.m. to Rs. 1500/-p.m. for taking extra classes by the
Male Teaching Staff in Female Colleges in Balochistan, with immediate effect.
Administrative Department is also advised to make arrangement for the separate staff for the
purpose at the earliest.
No.FD(R-I)III-6/2002/, Dated Quetta, the 21st November, 1996
O R D E R.
The Government of Balochistan has decided to sanction 20% Teaching

Allowance on basic pay in favour of the teaching staff of Police Training School, Quetta with
immediate effect.
No.FD(R-I)III-6/2002/1497-1506, Dated Quetta, the 13th July, 2002

235
Subject:- REVISION OF BASIC PAY SCALES, ALLOWANCES

AND PENSION OF CIVIL EMPLOYEES (BPS 1-22) OF THE
BALOCHISTAN GOVERNMENT (2005).
The Government of Balochistan is pleased to enhance the existing rates of the

following allowances to the employees of various departments w.e.f 1st July, 2005 on the
line of Federal Government in the Pay Scale, 2005:-
Instruction (Teaching Allowance) to the staff of Agriculture Department

on their posting/transfer in the Balochistan Agriculture
College/Agriculture Training Institute.
Grade.Existing. Revised.
B-17 Rs.570/-p.m. (i) 20% of the basic pay

B-18 Rs.750/-p.m subject to maximum of
Rs.4000/- p.m. to those
Instructors
B-19 Rs.1000/p.m imparting in service training to
B-20 Rs.1300/-p.m
BPS-17 and above officers.
(ii) 20% of the basic pay subject to
maximum of Rs.3000/-
p.m. to those instructors imparting in
service training to employees upto BPS-
16.
Washing Allowance for Entitled Police Personal.
Existing. Revised.
Rs. 50/- p.m. Rs. 100/-p.m.
Note:- This department order No.FD(R-I)II-21/2005/2605-2705, dated 29.11.2005

regarding enhancement of rate of Washing Allowance from Rs. 50/- to Rs. 100/-
p.m. to the entitled employees posted in Quetta District w.e.f 1.12.2005 is not
applicable to the Police Personnel of Police Department.
No.FD(R-I)III78/2005/2720-2873, Dated Quetta, the 6th December, 2005

236
Subject:- GRANT OF TEACHING ALLOWANCE.
The Government of Balochistan has been pleased to sanction a Teaching

Allowance to all the Teachers of the Education Institutions of this Province at the rates and
conditions as detailed below with effect from 1st July, 2006:-
i) Matric with PTC/equivalent. Rs. 500/- p.m.

ii) F.A/F.Sc with CT/equivalent. Rs. 750/- p.m.
iii) B.A/M.A with B.Ed/M.Ed and Rs.1000/- p.m.
above/equivalent.
2. The amount of the Teaching Allowance:-
i) will be qualification related

ii) will be admissible to those teachers who are exclusively deployed on
teaching duties.
iii) Will also be admissible to the Heads of the Institutions and their
Deputies.
iv) Will be admissible during entire period of vacation, leave and L.P.R.
v) Will not admissible during entire period of Extra Ordinary Leave.
vi) Will not be treated as part of emoluments for the purpose of calculation
of Pension/gratuity and recovery of House Rent.
No. FD(R-I)VII-13/2006/1071-1190 Dated Quetta, the 15th July, 2006
Subject:- GRANT OF TEACHING ALLOWANCE.
It has been observed that the DDOs of the Education Department in various
districts have allowed/sanctioned Teaching Allowance @ Rs. 1000/-P.M. Rs. 750/-P.M and
Rs.500/- P.M to ineligible Teachers i.e Mualim-ul-Quran and others and those who have
degree with F.A/F.Sc with Agro Tech Teachers Training/Inter Drawing Certificate/Junior
Diploma in Physical Education/Shahdat-ul-Almia/Shahadat-ul-Fazilat and Alfragh with
Tadreeb-ul-Almia (A.T.T.C) and Teacher who have B.A/B.Sc with S.A.V, Diploma of
Associate Engineering, Senior Drawing Master Certificate, Senior Diploma in Physical
Education and Shahdat-ul-Alamia (Wafaq-ul-Mararis) A.T.C. It may be kept in view that the
allowances in question have been sanctioned by the Government on the basis of qualification
to specific categories of employees viz Matric with PTC/Equivalent Rs. 500/-P.M, FA/F.Sc
with CT/Equivalent Rs. 750/-PM and BA/MA with B-Ed and M.Ed and above/Equivalent Rs.
1000/- P.M. The same was also specified in the above referred circular of Finance
Department.
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2. The action of DDOs of Education Department who allowed allowances to

ineligible categories of officers/officials is against the notified policy. Therefore, the said
practice is required to be stopped forthwith. The issue of equivalency of the degrees of the
above mentioned categories of Teachers is under consideration between Education and
Finance Department and the Federal and other Provincial Governments are being consulted
for clarification.
3. However, it is clarified that all the categories of Teachers including LCS

(Learning Coordinators) who are taking classes and possess the prescribed training i.e. PTC,
CT and B.Ed and M.Ed are entitled for Teaching Allowance at the rate fixed by Provincial
Government vide this department circular dated 15.7.2006 and the A.G, Balochistan/T.Os
may allow the same benefit to the entitled Teachers after necessary clarification/verification
of their certificates from the DDO concerned in the districts/Provincial set up instead of
issuance of separate orders in this behalf by Head of the Department.
No. FD(R-I)VII-13/2006/2012-2097, Dated Quetta, the 3rd Oct: 2006
TECHNICAL ALLOWANCE.
O R D E R.
Sanction is hereby accorded to the grant of Special Pay at the rate of 20% of pay
to the staff posted in Training Institutions, Central Police Offices and Crime Branches of the
Police Department, Government of Balochistan in lieu of any Special/Technical pay being
drawn by said staff.
Sanction is also accorded to the grant of Technical Allowance at the rate of 20%
of the pay to the staff working in the Tele-communication and Motor Transport Sections of
the Balochistan Police. This Technical Allowance will be in addition to any special pay
already being drawn by the said staff.
These orders will take immediate effect.

238
O R D E R.
The Government of Balochistan has decided to allow Rs. 200/- p.m. as Training
Allowance to the Levy Personnel on successful completion of their training from Police
Training School, Quetta.
No. FD(R-I)III-35/Levy/692-781, Dated Quetta, the 1st June, 1998
TRAINING ALLOWANCE.
Subject:- PAYMENT OF TRAINING ALLOWANCE OF RS. 200/- TO LEVIES
PERSONNEL ON SUCCESSFUL COMPLETION OF TRAINING
FROM PTC.
The incumbents of the posts i.e. Investigation Officers, Intelligence Officer

and Assistant Investigation Officer have also completed the training course from the Police
Training School, therefore, Rs. 200/-p.m. as Training Allowance is admissible to the
aforesaid categories in the light of this department order No.FD(R)III-35/Levy/692-781,
dated 1.6.1998.
No. FD(R-I)III-35/Levy/2006/262, Dated Quetta, the 24th March, 2006
TRAVELLING ALLOWANCE/MILEAGE ALLOWANCE .

The Governor of Balochistan is pleased to enhance the rates of mileage

allowance laid down in rule 2.29 of the West Pakistan Travelling Allowance Rules amended
from time to time as under:-
Mode of Travel. Existing rate Revised rate
per Kilometer per Kilometer
Personal Car or by 70 Paisa 1.20 Paisa

Engaging full Taxi.
Borrowed Car. 35 Paisa 60 Paisa
Motor Car or Scooter. 22 Paisa 40 Paisa

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Bicycle, Animal Back 16 Paisa 30 Paisa

Or Foot.
Public Transport Playing

For hire on single seat
Basis.
(i) For Government servants 10 Paisa 20 Paisa

of grade I and II.
(ii) For Government servants 06 Paisa 12 Paisa

of Grade-III & IV.
2. These orders will take effect from 1.7.1980
No. FD(R)II-23/80, Dated Quetta the 21st April, 1980
O R D E R.
Sanction is hereby accorded to the grant of fixed T.A. at the following rates to
the field Kanungos and Patwari of Revenue Department with effect from 1.7.1982
1. Kanungos @ Rs. 45/-per month.
2. Patwari @ Rs. 20/-per month.
2. This fixed T.A will be admissible only to such Kanungos and Patwari who
are required to tour regularly each month, as a part of their normal functions. The Revenue
Department will designate officers at the District level whose duty it would be to determine
this in each case.
O R D E R.
In continuation of this Department order of even number, dated 22.6.1982, it has

been decided to include the following posts of the Irrigation & Power/Communication &
Works Departments for the purpose of grant of fixed T.A. instead of open T.A. on the same
terms & conditions as laid down in the above referred letter. These orders shall take
immediate effect:-
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IRRIGATION & POWER DEPARTMENT.

Foreman, Electric Generator Operator,
Air Compressor Operator, Fitters.
COMMUNICATION & WORKS DEPARTMENT.
Foreman, Operators, Fitters, Welders, Mason, Plumber, Cleaner/Helpers, Work

Misty, Badrigas and those Work Munshis who are working on roads where no
Road Inspector is posted.
No. FD(R)III-35/83/Lab:, Dated Quetta, the 1st February, 1983
Subject:- T.A/D.A TO THE STAFF OF ELECTION/ REFERENDUM DUTY.
The staff entrusted with the duties of referendum would be allowed election
allowance in lieu of T.A/D.A. by the local administration in cash and the relevant provision
of the West Pakistan T.A. Rules would stand suspended for the purpose.
No. FD(R)II-23/84/4091-4170, Dated Quetta, the 12th Dec: 1984
O R D E R.
In partial modification of ‘Annex A’ of the Balochistan Travelling Allowance

Rules, 1986, the Government of Balochistan has decided to enhance the rate of fixed T.A
admissible to the various employees of the Irrigation and Power/Communication and
Works/Agricultural Engineering Department/Livestock Department to the following extent
with immediate effect:-
Pay Scale of Employees Existing Rate Enhanced Rate

BPS-1 and 2 Rs. 34.50 Rs.50.00 p.m.
BPS-4 Rs. 46.00 Rs.70.00 p.m.
BPS-5 to 7 Rs. 69.00 Rs.100.00 p.m.
BPS-8 to 10 Rs.92.00 Rs.140.00 p.m.
No. FD(R)II-23/87, Dated Quetta, the 1st November, 1987

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O R D E R.
The Government of Balochistan is pleased to allow fixed T.A. & Rs. 50/- (Rs.
Fifty) P.M. in lieu of Camel Allowance of Rs. 20/-P.M. to the Camelman of the Livestock
Department, with immediate effect.
No. FD(R)II-23/90, Dated Quetta, the 22nd January, 1990
O R D E R.
The Government of Balochistan is pleased to allow a consolidated Travelling

Allowance of Rs. 800/-p.m. (Eight hundred only) to all drivers working in the attached
Departments and subordinate offices in lieu of fixed/open Travelling Allowance and any
other Travelling charges, with immediate effect.
2. The Cleaners attached to such drivers will also draw a sum of Rs. 500/-p.m.
(Five hundred) in lieu of Fixed/open Travelling Allowance and other Travelling charges.
O R D E R.
The Government of Balochistan has decided to allow fixed T.A to the field
drivers of various Departments at the following rates.
1. Drivers in B-4 Rs. 70/-p.m.
2. Drivers in B-7 Rs.100/-p.m
2. The orders will take immediate effect.
No. FD(R)III-35/82-LD/1385-1493, Dated Quetta, the 2nd April, 1989
O R D E R.

Allowance of Rs. 800/-p.m. (Eight hundred only) to all drivers working in the attached
Departments and subordinate offices in lieu of fixed/open Travelling Allowance and any
other Travelling charges, with immediate effect.
2. The Cleaners attached to such drivers will also draw a sum of Rs. 500/-p.m.
(Five hundred) in lieu of Fixed/open Travelling Allowance and other Travelling charges.

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O R D E R.
Continuation of this Department’s Order No.FD(R)III-35/83-Lab:/462-84,

dated 22.6.1982, it has been decided to include the following posts of Irrigation & Power
Department for the purpose of grant of fixed Travelling Allowance instead of open T.A with
immediate effect:-
1. Beldar. 2. Weldar Mate.
3. Mate. 4. Work Munshi.
5. Mason. 6. helper.
7. Darogha. 8. Regulator Jamadar.
9. Gauge Reader. 10. Petroller.
11. Abdar. 12. Inspector of Works.
13. Mistri. 14. Field Assistant.
15. Carpenter. 16. Black Smith.
17. Work Mistri. 18. Mali.
19. Plumber Grade-I. 20. Plumber Grade-II
2. The rates of fixed traveling allowance will be as under:-
1. BPS( 1-2 ) Rs. 50/-p.m.
2. BPS(4 ) Rs. 70/-p.m.
3. BPS(5-7) Rs. 100/-p.m.
4. BPS(B-10) Rs. 140/-p.m.
No. FD(R)III-60/92/Lab:/2072-2174, Dated Quetta, the 21st July, 1992
O R D E R.

Allowance of Rs. 800/- ( Rupees eight hundred only) to the following Operators in the
attached and subordinate offices of the Communication & Works Department in lieu of
fixed/open Travelling Allowance and any other traveling charges:
Bulldozer Operators.
1. Grader Operators.
2. Roller Operators.
3. Trailor Operators.
4. Loader Operators.
2. The Greasers attached to such Operators will also draw a sum of Rs. 500/-p.m
(Five hundred only) in lieu of fixed/open T.A and other Travelling charges.

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O R D E R.
In continuation of this Department’s letter of even number dated 18 th

November, 1991, it is further clarified that fixed/consolidated T.A of Rs. 800/- (Eight
Hundred only) and Rs. 500/- (Five Hundred only) is not admissible to Drivers and Cleaners
of attached Departments and subordinate offices during period of their earned leave. This T.A
is only admissible during duty hours.
No. FD(R)II-23/92-93/1226-1375, Dated Quetta, the 21st September, 1993
UNIFORM ALLOWANCE .
O R D E R.
The Government of Balochistan has decided to allow Uniform allowance @

Rs. 125/- p.m. and Mess allowance @ 300/-p.m. to all categories of Nursing Staff/Student
Nurses with effect from 1.5.1986.
2. The Mess Allowance @ 50/- p.m. and Uniform Allowance at Rs. 15/-p.m.
admissible to the student Nurses will discontinue w.e.f. 1.5.1986.
O R D E R.
Sanction is hereby accorded to the grant of Uniform Allowance at the rate of

Rs.250/-p.m. to the Gazetted Police Officers i.e, Inspectors and above. Inspector/A.S.P/D.S.P
will also be entitled to draw the initial uniform grant of Rs. 4000/- (Rupees four thousand
only) at the time of their promotion/appointment to these posts.

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O R D E R.
The Government of Balochistan is pleased to enhance the rate of Uniform

allowance from Rs. 75/- to Rs. 100/-P.M, as sanctioned vide this department’s order of even
number dated 8th October, 1989, on the same terms and conditions.
The order shall take immediate effect.
Subject:- MINUTES OF THE MEETING HELD ON 10.12.1990 IN THE OFFICE

OF THE FINANCE DEPARTMENT UNDER CHAIRMANSHIP OF
FINANCE SECRETARY.
Since Shop Assistants of Education Department were provided Dangris in the

past, Administrative Department may allow them Uniform Allowance in the lieu thereof.
No. FD(R)III-48/1992/3036, Dated Quetta, the 15th September, 1992
Subject:- REVISION OF MESS AND UNIFORM ALLOWANCE TO GENERAL

NURSING STUDENTS.
Finance Department agrees to enhance the Mess Allowance from Rs. 300/- to
Rs. 500/-p.m. and Uniform allowance from Rs.125/-p.m. to Rs.150/- for the General Nursing
students (who are not in receipt of Balochistan allowance).
No. FD(R)III-56/92/3743, Dated Quetta, the 3rd November, 1992
Subject:- MINUTES OF THE MEETING HELD ON 10.12.1990 IN THE OFFICE

OF THE FINANCE DEPARTMENT UNDER CHAIRMANSHIP OF
FINANCE SECRETARY.
Since Shop Assistants were provided Dangries upto September, 1987 and
Uniform Allowance is in lieu of Liveries/Dangries, Finance Department agrees to allow
uniform allowance (in lieu of Dangries) from the date it was sanctioned for others i.e.
1.100.1989.
No. FD(R)III-60/1992/4162, Dated Quetta, the 22nd December, 1992

245
O R D E R.
In partial modification of para 10((a) of this department’s circular letter

No.FD(R)II-29/3418-3516, dated 27.7.1991, the Government of Balochistan has decided to
enhance the rate of Washing Allowance from Rs. 30/-p.m to Rs. 50/-p.m to the eligible
employees posted in Quetta District with effect from the 1st day of January, 1995.
Subject:- MESSING/UNIFORM ALLOWANCE TO THE NURSING STAFF

CADRE.
This Government has allowed Uniform Allowance and Messing Allowance to

all the categories of nursing staff/student nurses.
No. FD(R)VII-10/95/D/3462, Dated Quetta, the 12th November, 1995
UTILITY ALLOWANCE.
O R D E R.
The Government of Balochistan is pleased to allow subsidy for energy

consumption (Gas bills and Electricity charges) upto the following upper ceiling to the staff
of the Balochistan Civil Secretariat with immediate effect:-
Grade of Govt: Servants Gas Electricity

Grade 1 to 15 Rs. 50/- p.m. Rs. 100/- p.m.
Grade 16 to 17 Rs. 100/- p.m. Rs. 150/- p.m.
Grade 18 & 19 Rs. 400/- p.m. Rs. 400/- p.m.
Grade 20 & above Rs. 500/- p.m. Rs. 500/- p.m.
No. FD(R)III-50/91, Dated Quetta, the 24th September, 1991
O R D E R.
In partial modification of this Department’s order of even number, dated

24.9.1991, it has been decided that the employees will draw the subsidy at the fixed rate of
upper ceiling prescribed against their pay scales as Utility Allowance for Gas and Electricity.
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2. The employees will therefore, not be required to submit any contingent bill for
the drawal of the same.
No. FD(R)III-50/91/5871-5971, Dated Quetta, the 3rd December, 1991
O R D E R.
In partial modification of this department’s order No.FD(R)III-50/91, dated

24.9.1991, it has been decided that Secretariat employees in BPS-16 and BPS-17 will get
Utility Allowance for Gas & Electricity at the following rates with immediate effect:-
GRADE GAS. ELECTRICITY.
BPS-17 Rs.250/p.m. Rs. 450/-p.m.
BPS-18 Rs.225/-p.m. Rs.375/-p.m.
O R D E R.
In partial modification of this department’s order No.FD(R)III-50/91, dated

24.9.1991, it has been decided that Secretariat employees in BPS(1-15) will get Utility
Allowance for Gas & Electricity at the following rates with immediate effect:-
GRADE OF GOVERNMENT GAS. ELECTRICITY.

SERVANT
BPS 1 to 15. Rs.200/p.m. Rs. 200/-p.m.
O R D E R.
The orders issued by this department’s vide Order No.FD(R)III-58/93/1441-

75, dated 18th May, 1993 are modified/amended as under:-
GRADE OF GOVERNMENT SERVANT. GAS. ELECTRICITY.
BPS-17 Rs.350/p.m. Rs. 350/-p.m.

BPS-18 Rs.300/-p.m. Rs.300/-p.m.

247
Subject:- GRANT OF SECRETARIAT ALLOWANCE/UTILITY ALLOWANCE.
If the staff are the employees of Secretariat that under the Rules of Business
they are entitled to the Secretariat Allowance and Utility Allowance while posted in Land
Records otherwise not.
No. FD(R)III-58/93/2506, Dated Quetta, the 29th September, 1993
O R D E R.
The Government of Balochistan has decided that the Secretariat staff

(belonging to Secretariat cadre) when posted outside Secretariat against ex-cadre posts in the
public interest will get the Secretariat Allowance/Utility Allowance which they were drawing
while posted in the Secretariat.
Subject:- GRANT OF ALLOWANCE.
Utility Allowance/Secretariat allowance are admissible to the employees

belong to Secretariat Cadre on their posting against an ex-cadre post at Quetta only and not
out side Quetta.
Subject:- GRANT OF UTILITY ALLOWANCE FOR GAS AND ELECTRICITY.
The Government of Balochistan had sanctioned/allowed Utility Allowance for

Gas and Electricity at the following rates to its employees posted in Civil Secretariat
Balochistan. This facility was also extended to the employees working in Balochistan House
Islamabad as they are borne on the cadre of S&GAD:-
PAY SCALE. RATE OF UTILITY ALLOWANCE.

BPS-1 to 15 Rs. 400/-p.m.
BPS-16 Rs. 600/-p.m.
BPS-17 Rs.700/-p.m.
BPS-18 & 19 Rs.800/-p.m.
BPS-20 & above. Rs. 1000/-p.m.
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2. However, Utility Allowance has been converted in to personal allowance

w.e.f. 1.6.1994 and will not be admissible to the new entrants thereafter.
Subject:- RELEASE OF FUNDS FOR B-WASA EMPLOYEES.
Since BDA is financially dependent on Provincial Government for grants to

meet its budget, therefore, Board of Directorate is not competent to grant financial sanction
without express approval of the Government. In view of the repercussions of Utility
Allowance for other autonomous bodies, the BDA may submit the case for its continuation
for the orders of the Provincial Government.
No. FD(R)VI-16/BDA/669, Dated Quetta, the 24th April, 1996
Subject:- REVIVAL OF THE UTILITY ALLOWANCE.
Under para-5(i) of the pay scale of 1994, Secretariat Allowance has been
converted into personal allowance and is to be reduced by amount of annual increment by
which the pay of an employees in B-17 and above is increased after 1.6.1994. However, in
the case of Utility Allowance (item 5(v) of Pay Scale, 1994) it has only been converted into
personal allowance not to be reduced/adjusted in the annual increment.
No. FD(R)VI-16/BDA/669, Dated Quetta, the 24th June, 1997
Subject:- GRANT OF UTILITY ALLOWANCE FOR GAS AND ELECTRICITY.
The employees working in the Balochistan House Islamabad/Karachi are

treated as Secretariat employees. The Government of Balochistan in September, 1991 has
allowed utility allowance for Gas and electricity at the following rates:-
BPS-1 to 15 Rs. 400/-p.m.
BPS-16 Rs. 600/-p.m.
BPS-17 Rs.700/-p.m.
BPS-18 & 19 Rs.800/-p.m.
BPS-20 & above. Rs. 1000/-p.m.
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2. This utility allowance has however been discontinued and converted into
personal allowance with effect from 1.6.1994. So far as the grant of T.A/D.A for the
performance of protocol duty is concerned, no such allowance is admissible to said staff.
However, Drivers in Balochistan House Islamabad and Karachi are entitled for the overtime
allowance @ Rs. 800/-p.m.
No. FD(R)II-28/97/2840, Dated Quetta, the 3rd December, 1997
Subject:- UTILITY ALLOWANCE CONVERTED INTO PERSONAL

ALLOWANCE FOR THE SECRETARIAT EMPLOYEES.
Reference para-2 of this Department’s letter No. FD(R-II)I-2/98/801-885,

dated 1st July, 1998 and to invite attention to para-5(v) of this Department’s circular letter
No. FD(R)III-62/94, dated 31st August, 1994 wherein Utility Allowance being drawn by the
Secretariat employees on or before 31.5.1994 has been converted into Personal Allowance
w.e.f 1.6.1994. It means that those employees of the Secretariat who were working in the
Secretariat on 31.5.1994 would continue to draw this Utility Allowance as personal
Allowance on 1.6.1994 and onwards and those who joined the Secretariat as fresh recruit or
by transfer on or after 1.6.1994 were not/are not entitled for the Utility Allowance/Personal
Allowance.
No. FD (R-I)III-62/97/1083-1110 Dated Quetta, the 9th July, 1998
Subject:- MINUTES OF THE MEETING HELD ON 2-8-2001 AT 1.00 P.M. IN

THE COMMITTEE ROOM, BLOCK NO.1 WITH THE
REPRESENTATIVES OF BALOCHISTAN SECRETARIAT STAFF
ASSOCIATION UNDER THE CHAIRMANSHIP OF SECRETARY,
S&GAD.
It is to inform that the demand regarding increasing the Utility Allowance of

the Secretariat employees from B-1 to B-15 has been examined by this Section whereas the
aforesaid allowance was frozen on 31-5-1994 and all those employees who entered in the
Secretariat service or posted in the Secretariat on or after 1-6-1994 are not entitled for this
allowance.
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2. Therefore, it is not possible to accept the demand of the Staff Association for
increasing this frozen allowance. The S&GAD may be informed accordingly.
U.O.No.FD(R-I)III-58/92/7563, Dated Quetta, the 13th October, 2001
O R D E R.
In partial modification of this department’s order No.FD(R)III-58/93/2005-33,

th
dated 10 August, 1993, it has been decided that all the existing Secretariat employees in
BPS (1-15) working in the Provincial Secretariat will get Utility Allowance for Gas &
Electricity at the following afresh rates w.e.f 1st December, 2001:-
GRADE EXISTING RATES PER MONTH FRESH RATES PER MONTH

GAS ELECTRICITY GAS ELECTRICITY
BPS-1 to 15 200 200 500 500
No. FD (R-I)III-58/2001/3222-36, Dated Quetta, the 13th December, 2001
Subject:- GRANT OF UTILITY ALLOWANCE TO SECRETARIAT

EMPLOYEES.
Only those employees who draw their pay and allowances from the allocation
specifically meant for Secretariat staff are entitled to Utility Allowance.
No. FD (R-I)III-58/2002/236, Dated Quetta, the 13th February, 2002
Subject:- GRANT OF UTILITY ALLOWANCE TO SECRETARIAT

EMPLOYEES.
The Utility Allowance is admissible only to the Secretariat employees and the
levies force is not part of Secretariat. They have been absorbed in the Home Department and
not in the Secretariat, therefore cannot claim for grant of Utility Allowance.
No. FD (R-I)III-58/2002/1076, Dated Quetta, the 17th May, 2002

251
Subject:- REVISED BASIC PAY SCALES, 1994 UTILITY

ALLOWANCE.
The Secretariat officers posted in the Secretariat before 1.6.1994 are still
drawing the Utility Allowance and the officers/ officials posted/appointed after 1.6.1994 are
not entitled to draw the Utility Allowance.
No. FD (R-I)III-42/2002/1340, Dated Quetta, the 20th June, 2002
Subject: ADMISSIBILITY OF UTILITY ALLOWANCE.
Number of Administrative Departments approach Finance Department for

advice on the subject matter. It is to clarify that the order issued by the Finance Department
on 13-12-2001 on the subject is very clear. The Utility Allowance was discontinued w.e.f 1-
6-1994 and only the Secretariat employees who were drawing Utility Allowance upto 31-5-
1994 were allowed to continue to draw the same as personal to them. The employees joining
Secretariat on or after 1-6-1994 were not eligible to draw the said allowance.
2. The Secretariat employees in B-1 to 15 were allowed Rs.1000/- p.m as Utility

Allowance (Rs.500/- for Gas and Rs.500/- for Electricity) w.e.f 1-12-2001. This facility is not
admissible to employees in B-16 and above.
3. However, the employees of Balochistan Secretariat who had moved over to B-

16 and whose pay on withdrawal of move over has been fixed in B-15 are eligible for Utility
Allowance as is admissible to other B-15 employees of the Secretariat provided they
continued to draw it beyond 1-6-1994 and upto the date of their move over and not to other
employees posted in Secretariat from other services.
No.FD(R-I)III-58/2003/592-630, Dated Quetta, the 19th April, 2003
Subject:- UTILITY ALLOWANCE / SUBSIDY FOR STAFF OF

CHIEF MINISTER’S SECRETARIAT.
The officers/officials of the Balochistan Civil Secretariat including the Chief

Minister’s Secretariat are drawing the Utility Allowance for Gas and Electricity as per
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following rates:-
Grade. Gas. Electricity.
1 to 15 Rs.500/- p.m Rs.500/- p.m
16 Rs.225/- p.m Rs.375/- p.m
17 Rs.250/- p.m Rs.450/- p.m
18 & 19 Rs.400/- p.m Rs.400/- p.m
20 & above. Rs.500/- p.m Rs.500/- p.m
2. It is to add here that the benefit of the Utility Allowance was discontinued
w.e.f 1-6-1994, only the Secretariat employees including the employees of Chief Minister
Secretariat as were drawing Utility allowance upto 31-5-1994 were allowed to continue to
draw the same rates as personal to them. The employees joining Secretariat / Chief Minister
Secretariat on or after 1-6-1994 were not eligible to draw the said allowance.
3. It is to further add here that all the existing employees of Civil Secretariat /
Chief Minister Secretariat in B-1 to B-15 were allowed to draw Utility Allowance at the rates
mentioned above w.e.f 1-12-2001.
No.FD(R-I)III-58/2003/1004, Dated Quetta, the 8th July, 2003
Subject: UTILITY ALLOWANCE FOR QDA EMPLOYEES.
It is to clarify that Quetta District Compensatory allowance @ 20% was

sanctioned to the Provincial Government employees working in B-1 to B-16 and posted in
Quetta District and not for compensation of the loss to the employees of WASA. Secondly, in
the said order, there is no mention that this compensation was not admissible to those
employees who were drawing Utility Allowance, actually it has been mentioned “other than
the Secretariat employees who are separately getting compensation in the form of Utility
Allowance”.
2. As regard, demand of Utility Allowance @ Rs.1000/- to the (34) employees of

Q-WASA on the analogy of the cases of QDA is concerned in this respect, it is stated that if
the Q-WASA is following the rules / regulations of this Provincial Government, then this
department above mentioned order is very clear and the Q-WASA employees are not
admissible for Utility Allowance because this allowance is getting only by the Secretariat
employees B-1 to B-15. It is to add here that Q-WASA being an autonomous body, therefore,
the demand of Labour Union may be disposed off at its own level.
No.FD(R-I)I1I-58/2005/255, Dated Quetta, the 12th Feb:, 2005

253
Subject: GRANT OF UTILITY ALLOWANCE TO THE EMPLOYEES OF THE

ELECTRIC INSPECTORATE.
The allowance in question was sanctioned in favour of all the existing

Secretariat employees in BPS (1-15) working in the Provincial Secretariat vide this
department order dated 13.12.2001. The Electric Inspectorate is not a Secretariat Department
and its employees are drawing 20% Quetta District Compensatory Allowance Secondly, the
Balochistan Development Authority is an Autonomous Body and not a Government
Department, while the Board of Revenue is a Secretariat Department as well as the staff
working in Chief Minister’s Inspection Team are also the employees of S&GAD, therefore,
the request of the employees of Electric Inspectorate cannot be acceded to.
No.FD(R-I)I1I-58/2005/1235, Dated Quetta, the 31st May, 2005
O R D E R.
In partial modification of this department’s orders No. FD(R)III-50/91, dated

24.9.1991 and No.FD(R)III-58/93/1441-75, dated 18.5.1993, it has been decided that all
existing officers B-16 and above working/posted in Secretariat will get Utility Allowance for
Gas & Electricity at the following rates with effect from 01.07.2006:-
Grade of Govt: Servant. Gas. Electricity.
16 Rs.800/- p.m Rs.800/- p.m

17 Rs.900/- p.m Rs.900/- p.m
18 Rs.1000/- p.m Rs.1000/- p.m
19 Rs.1200/- p.m Rs.1200/- p.m
20 Rs.1500/- p.m Rs.1500/- p.m
No.FD(R-I)I1I-58/2006/861-900, Dated Quetta, the 22nd June, 2006
Subject: GRANT OF UTILITY ALLOWANCE TO THE STAFF MEMBERS OF

GOVERNMENT PRINTING PRESS.
The Government Printing Press is an attached department of Industries

Department. Therefore, the staff of Government Printing Press are not entitled for the benefit
of Utility Allowance.
No.FD(R-I)I1I-58/2005/1535, Dated Quetta, the 8th August, 2006

254
VISITING ALLOWANCE.
Subject: VISITING MEDICAL ALLOWANCE.
In Balochistan the rates of visiting Medical Allowance admissible to those

medical offices who visit the prisoners in the Jails are as under:-
1. Central/District Jail Rs. 60/-per month

2. Sub Jail Rs. 30/- per month.
No.FD(R)I1-17/85, Dated Quetta, the 7th August, 1985
WARDEN ALLOWANCE.
Subject: GRANT OF WARDEN ALLOWANCE.
The Revision Rules, 1983 Wardens of Hostels of Colleges in the Education

Department are allowed Rs. 100/- per month as Wardens Allowance. There is a proposal for
the enhancement of this rate.
No.FD(R)VII-12/90/2275-77, Dated Quetta, the 26th June, 1990
WASHING ALLOWANCE .
O R D E R.
The Governor of Balochistan has been pleased to decide that the existing rate
of Washing Allowance of Rs. 5/- p.m. shall with effect from 1st July, 1981 be raised to Rs.
15/- p.m.
2. The other existing conditions regulating the payment of Washing Allowance

255
Subject: ENHANCEMENT OF RATE OF WASHING GRANT.
The Government of Balochistan has decided that the existing rate of Washing
Grant/Allowance of Rs. 15/- per month shall, with effect from the 1st July, 1986, be raised to
Rs. 25/- per month.
2. The other existing conditions regulating the payment of Washing Grant/

Allowance shall continue to apply.
No.FD(R)II-21/86, Dated Quetta, the 4th August, 1986
O R D E R.
The Government of Balochistan has decided to allow Washing Allowance @

Rs. 25/- per month to those employees of the Small Industries Department who are provided
with uniforms.
No.FD(R)II-21/87/5672-5700, Dated Quetta, the 15th November, 1987
O R D E R.
Sanction is hereby accorded to the enhancement of Washing Allowance

admissible to the Police personnel (Constables, Head Constables, Assistant Sub-Inspectors
and Sub-Inspectors) from Rs. 25/- to Rs. 50/-P.M. with immediate effect.
No.FD(R)III-6/91/2199-2334, Dated Quetta, the 22nd April, 1991
O R D E R.
In partial modification of para 10(a) of this Department’s circular letter No.

FD(R)II-29/3418-3516, dated 29.7.1991, the Government of Balochistan has decided to
enhance the rate of Washing Allowance from Rs. 30/- p.m. to Rs. 50/- p.m. to the eligible
employees posted in Quetta District with effect from the 1st day of January, 1995.

256
O R D E R.
In supersession of this department order No. FD(R)II-21/231-357, dated

12.01.1995, the Government of Balochistan has decided to enhance the rate of Washing
Allowance from Rs. 50/- p.m. to Rs. 100/- per month to the entitled employees posted in
Quetta District with effect from 1st December, 2005.
No. FD(R-I)II-21/2005/2605-2705 Dated Quetta, the 29th Nov: 2005
WATER CARRIER ALLOWANCE.
O R D E R.
Sanction is hereby sanctioned to the grant of Water Carrier allowance @ Rs.

100/-p.m to the Gang-men of the C&W Department as under w.e.f. 1.5.1995:-
1. 47 Gang-men of B&R Div: Quetta.
2. 34 Gang-men of B&R Div: Kalat.
3. 60 Gang-men of B&R Div: Kharan.
4. 69 Gang-men of B&R Div: Nushki.
No. FD(R)III-60/95, Dated Quetta, the 12th June, 1995
O R D E R.
In supersession of this Department’s Orders of even number dated 12th June,

1995, sanction is hereby accorded o the grant of Water Carrier Allowance @ Rs. 100/-p.M to
the Gangmates of the C&W Department as under w.e.f. 1.5.1995:-
2. 47 Gangmates of B&R Div: Quetta.
2. 34 Gangmates of B&R Div: Kalat.
3. 60 Gangmates of B&R Div: Kharan.
4. 69 Gangmates of B&R Div: Nushki.
No. FD(R)III-60/95, Dated Quetta, the 12th July, 1995

257
WINTER ALLOWANCE.
Subject: GRANT OF WINTER ALLOWANCE AT KALAT DIVISION.
The Governor of West Pakistan is pleased to sanction the grant of Winter

Allowance at the rate of Rs. 20/- per mensem for the period from 15 th November to 15th
March (four months) every year to non gazetted staff posted at Kalat, Mastung, Surab and
Zehri. It is understood that with the grant of this allowance there will no move from Kalat etc
to Dhadar/Sibi during the Winter Season.
2. The conditions governing the grant of Hill Allowance to the non-migratory

staff at Quetta will apply mutatis-mutandis to the grant of winter allowance in he Kalat
Division. These orders will take effect from the 15th November, 1959.
No.FD(R)II-21/86, Dated Quetta, the 4th August, 1986 (Government of West Pakistan, Finance Department).
O R D E R.
The Governor of Balochistan is pleased to sanction Winter Allowance in

favour of Contingent/Work charged employees of Balochistan @ Rs. 30/- P.M. for four
months i.e. from 15th November, to 15th March each year on the following stations:-
1. Quetta.
2. Surab.
3. Mastung.
4. Kalat.
5. Zehri.
No.FD(R)II-28/71, Dated Quetta, the 17th December, 1973
NOTIFICATION.
The Governor of Balochistan is pleased to extend the period of Winter

Allowance at the existing rate admissible to the Non-Gazetted (Non-Migratory) staff working
at Quetta upto 15th May every year (15th November, to 15th May).
258
2. The Governor of Balochistan is further pleased to allow Winter Allowance at

the rate of Rs. 30/-P.M. to the Non-Gazetted (Non-Migratory) staff working at Pishin,
Chaman and Gulistan (where no Un-Attractive Area Allowance is admissible) from 15 th
November to 15th May every year, but no arrears will be allowed prior to 15th March, 1974
for this year only.
No.FD(R)II-6/70, Dated Quetta, the 25th April, 1974
NOTIFICATION.
The Governor of Balochistan is pleased to extend the sanction of the Winter

Allowance in favour of all non-gazetted (Non-migratory) Staff working at Quetta at the rate
Rs. 30/- per month from 1st July, 1975 to 14th November, 1975, subject to the existing
conditions.
No.FD(R)II-6/70, Dated Quetta, the 10th September, 1975

259
SECTION-9
ATTACHMENT
( 259 - 260 )
261
Subject :- SANCTION OF ONE MONTHS SALARY AND GRANT OF

SESSIONAL ALLOWANCE FOR THE STAFF OF C&W
DEPARTMENT WORKING IN ASSEMBLY BUILDING AND MPA
HOSTEL QUETTA.
Since the employees of the Departments (attached to MPA Hostel/ Assembly)

are not on the pay roll of the Provincial Assembly they will continue to draw
emoluments/other benefits as admissible in their respective departments.
NO.FD(R) X-32/87. Dated Quetta the 9th January, 1991.
Subject :- ADMISSIBILITY OF PAY AND ALLOWANCE.
The incumbent is entitled for all allowances admissible at the station i.e. Dera
Bugti for the period he remained attached with his headquarter. But such arrangements may
not be continued for a period of more than three months. On expiry of that period pay and
allowances may be stopped and matter be taken up with the Administrative Department.
NO. FD(R)VI-II/91/6466. Dated Quetta, the 23rd December, 1991.
Subject :- ADMISSIBILITY OF PAY AND ALLOWANCES TO THE

EMPLOYEES POSTED AT OUT-STATION BUT ATTACHED WITH
HEADQUARTER.
It has come to the notice that government servants posted in various

Districts/divisions are some time transferred and attached with Head-quarters for one reason
or another for extra ordinary long periods. This state of affairs develop discrepancies
regarding the allowances admissible at out-stations. It is therefore, decided that all such
employees whose postings are at out-station and transferred/attached with the Headquarter
their period of attachment may not be extended beyond three months. On expiry of 3
262
months period at the Headquarter, either their pay and allowances may be stopped by
respective Treasury Officer at out-station or they may be repatriated to their original place.
NO.FD(R)VI-II/91/6405/55. Dated Quetta, the 23rd December, 1991 .
Subject :- AGENCY ALLOWANCE.
Attention of the Administrative Department is invited to this Department’s

circular letter No. FD(R)VI-11/91/6405/55, dated 23rd December, 1991. So far, as the
admissibility of allowances in case of attachment is concerned, the incumbent will get the
allowances of the place where- from his pay is drawn.
NO. FD(R) VI-II/1993/122-23 Dated Quetta, the 12th January, 1993.
Subject :- ALLOWANCES ON ATTACHMENT.
Sometime Government employees are attached in an office other than his

original posting. Such individuals claim the allowances of the place which are beneficial to
them. This Department is of the view that allowances are admissible of the places of original
posting and not the places of attachments.
NO. FD(R)VI-II/1993/734-3, Dated Quetta, the March, 20, 1993.
Subject :- ATTACHMENT OF ASSISTANT PROFESSOR (B-19) GOVT.

DEGREE COLLEGE LORALAI.
Attention is invited to this department’s circular letter No. FD(R)VI-

11/91/6405/55, dated 23rd December, 1991 regarding attachment.
263
2. So far as the allowances on attachment are concerned, the incumbent will get
the allowances of Loralai i.e. of the post against which he was originally posted.
NO. FD(R)VI- 11/95 Dated Quetta, the 6th August, 1995.
Subject :- ADMISSIBILITY OF PAY AND ALLOWANCES TO THE

EMPLOYEES POSTED AT OUT - STATION BUT ATTACHED WITH
HEADQUARTER.
Reference this department’s circular letter No. FD(R) VI-11/91/6405-55, dated

23rd December, 1991 wherein it has clearly been advised that there should be no attachment.
However, in unavoidable circumstances the attachment period should never exceed three
months.
2. It has now been decided that in case where department authorities its
employee(s) to work on attachment, the allowances of that station with the least financial
implication would be admissible.
No. FD(R-I) VI-11/98/ Dated Quetta, the 20th November, 1998.
Subject :- ADMISSIBILITY OF PAY AND ALLOWANCE TO THE

EMPLOYEES POSTED AT OUT STATION BUT ATTACHED WITH
HEAD QUARTER.
It is to clarify that the allowances of that station which are less are admissible
on unavoidable attachment.
NO. (R-I)VI-11/99/875 Dated Quetta the 12th June, 1999

264
Subject :- SANCTION OF 40% (CONSOLIDATED)SPECIAL ALLOWANCE.
The allowances are attached with the post. Since the post exists at Quetta
against which the officer is drawing his salary, therefore, he is not entitled for 40%
Allowance as requested.
NO. FD(R-1)VI-11/2002/1868, Dated Quetta, the 12th September, 2002.

265
CHAPTER-II
SECTION-1
BAN (IMPOSITION, LIFTING, EXEMPTION

AND RELAXATION
( 265 - 266 )
267
ORDER.
Under the orders of the Chief Secretary to Government of Balochistan a ban is

hereby imposed on the recruitment of peons with immediate effect. If any department/office
needs peons then they may kindly request the Chairman, Divisional Tier Abolition
Committee for the posting of the peons from the surplus pool.
NO.FD (R) X-25/72 Dated Quetta the 20th September, 1972
ORDER
The ban imposed on the purchase of Furniture and other office equipments due
to abolition of Divisional Tier in Balochistan vide this Department circular letter of even
number dated the 19th August, 1972 is hereby removed with immediate effect.
No.FD (R ) X-25/72. Dated Quetta, the 31st July, 1973.
Subject:- REMOVAL OF BAN ON FILLING IN OF VACANT POSTS AND NEW

POSTS SANCTIONED FOR 1980-81.
This department’s circular letter of even number dated 27th August, 1979 and
4th September, 1979 and to state that the Governor Marital Law Administrator Balochistan
has been pleased to lift the ban in respect of :-
All vacant posts except those which have been abolished/half in abeyance vide
letter No.15-13/71-SOI S&GAD dated 23.4.1980 issued by the Service and
General Administration Department Government of Balochistan.
All new posts that have been admitted and provided for in the Provincial
Budget for 1980-81.
2. All other austerity and economy measures laid down in the circular letters
referred to above shall however, remain in force unless otherwise notified.
No.FD(R ) VI-2 /80/EM Dated Quetta the 1st July, 1980

268
ORDER
The question of removal of ban on certain selected items was under

consideration of the Provincial Government. In order to facilitate Government work and to
remove certain administrative inconveniences being felt, the Governor of Balochistan has
been pleased to order as follows:-
Ban on the grant of advance increments is hereby lifted. Advance increments will,
however, be granted with due regard to rules/instructions on the subject.
Ban on the grant of honoraria is removed with the instructions that rules on the
grant thereof will be followed rigidly.
Ban imposed on purchase of furniture, office equipment, newspapers is hereby
removed. Ban on purchase of novel items like Air conditioners Refrigerators,
carpets, sofa set etc: will however continue.
Ceiling on POL in case of touring officers is raised from Rs.1200/- p.m. to R.
1700/- p.m. and in case of non-touring officers from Rs.250 p.m. to Rs.400/- p.m.
2. The Governor has been further pleased to order that ban in respect of appointment
of work-charge establishment will remain in force. Similarly ban on other items not included
above shall continue to remain operative until further orders.
These orders will take effect form June, 6 1981.
NO.FD(R) VI-2/79-EM. Dated the 6th June, 1981.
Subject:- BAN ON PURCHASE OF LUXURIOUS ITEMS VEHICLES.
The Chief Minister Balochistan has been pleased to direct that no luxurious
items and vehicles should be purchased in the routine and, as for as possible, all the
Administrative Departments should cut down all unnecessary expenditure. The departments
should further not purchase Toyota Land Cruiser, Station Wagon, air-conditioned cars, air
conditioned Jeeps, Honda Accord for use of the officers in the Departments. The purchase of
vehicles has been completely banned.
2. In this connections, attention is also invited to the instructions relating to the

Economy measures issued by the Finance Department vide letter No. FD (R ) VI-2/79-EM,
dated 4.9.1979 and 6.6.1981.
NO.FD (SR-II) 18/85/PUR/246-346 Dated 19th January, 1987

269
Subject:- UPGRADATION OF POST-BAN.
In the meeting of Finance Secretaries held on 13th April, 1992 it ha been

decided that:-
No post may be upgraded for the same job.
An incumbent of lower grade will not be allowed move-over on his promotion
after up-gradation of the post.
2. It is requested to please comply with the above decisions.
NO.FD(R) VII-10/1992/2528-2620 Dated Quetta the 11th August, 1992.
Subject:- PAYMENT OF BILLS.
In continuation of this Department Circular letter No. FD(R ) VIII-2/94, dated

12th June, 1994 on the subject cited above, it has been decided that bills on account of P.O.L.
charges and repairs of vehicles may also be entertained in addition to bills on account of Pay
& Allowances, Gas, Electricity and telephone charges.
NO. FD (R ) VIII-2/94/1032-1112 Dated Quetta, the 19th June, 1994
In continuation of this Department’s circular letter No.FD (R ) VIII-

2/94/1032-1112 dated 19.6.94 on the subject cited above, it has also been decided that the
bills on account of all expenditures in respect of Balochistan High Court may be entertained.
NO.FD(R) VIII-2/94/ Dated Quetta the 26th June, 1994.
Subject:- BAN ON THE PURCHASE OF VEHICLES AND

CREATION OF POSTS.
In pursuance of Chief Minister’s directive, it has henceforth been decided

that:-
No new vehicle would be purchased either from Development or non

development funds without approval of the Chief Minister.
No new posts would be created except those already reflected in Budget 1994
95 without approval of the Chief Minister.
NO. FD (R) VI_2/E.M/94/1214-1 Dated Quetta, the 6th July, 1994

270
In view of the severe cash flow constraints, the Government of Balochistan

has decided to freeze all payments except salary and pension payments and Federally funded
population planning Department. This embargo may be adhered to strictly.
NO.FD (R) VIII-2/96/246-345 Dated Quetta, the 11th March, 1996
This department’s circulars letter No. FD (R )VIII-2 /96/246-346 dated 11 th

March, 1996 regarding freeze of payments is withdrawn with effect from 01-4-1996.
NO.FD (R ) VIII-2/95-373-500 Dated Quetta the 27th March, 1996
Subject:- BAN ON FILLING UP OF VACANCIES DUE TO RETIREMENT OF

GOVERNMENT EMPLOYEES.
The Chief Minister Balochistan has been pleased to impose a ban with
immediate effect on filling in of vacancies occurring due to retirement of following
categories of Government employees in various Department:-
All the posts in B-1 to 7 in all Departments

Coolies/Road Gang Establishment of C&W Department
Beldars of I&P/Agriculture Department
Forest Guard/Game Watcher in Forest Department.
Stock-men and Camel-men in the Livestock Department
Valve men in the PHED/I&R Department
Constables of the Police Department
Levymen in the Levies Administration
2. Consequent upon the retirement of employees, the posts fallen vacant shall
stand abolished.
The above instructions may be complied with strictly.
No.FD (R ) VI -2/E.M.758-838. Dated Quetta the 21st May, 1996

271
Subject :- BAN ON FILLING UP OF VACANCIES DUE TO RETIREMENT OF

GOVERNMENT EMPLOYEES.
The Chief Minister Balochistan has been pleased to impose a ban with
immediate effect on filling in of vacancies occurring due to retirement of following
categories of Government employees in various departments :-
a) All the posts in B-1 to 7 in all departments.
b) Coolies/Road gang Establishment of C&W Department.
c) Beldars of I&P / Agriculture Department.
d) Forest Guard / Game Watcher in the Forest Department.
e) Stockmen and Camel-men in the Livestock Department.
f) Valve men in the PHED / I&P Department.
g) Constable of the Police Department.
h) Levymen in the Levies Administration.
2. Consequent upon the retirement of employees, the posts fallen vacant shall
stand abolished.
3. The above instructions may be complied with strictly.
NO. FD(R)VI-2/E.M.758-838, Dated Quetta, 21st May, 1996.
Subject:- BAN ON THE CREATION OF POST.
In continuation of this Department’s circular letter No.FD (R)

th
V_2/96/E.M./670-730 dated 29 June, 1996 on the subject cited above and to clarify the
position that pay/salary is to be stopped only of those road gang establishment like coolies,
Gagmen, Mates, etc. of the C&W Department who have been appointed unauthorized after
October, 1993 and without concurrence of the Finance Department.
2. This embargo will apply to posts created in other Departments since October,
1993.
NO.FD (R ) VI-2/E.M./1068-1131 Dated Quetta, the 31st July, 1996
Subject:- IMPOSITION OF COMPLETE BAN ON RECRUITMENT.
The Chief Minister has been pleased to impose a complete ban, with
immediate effect and till further orders, on the appointments against any post in all the
departments including posts in the Development Projects/ Autonomous Bodies.
272
2. The above orders may be adhered to strictly.
NO.FD (R ) VI-2/E.M. 2821-2980 Dated Quetta the 4th December, 1996
Subject:- UPGRADATION OF POST–BAN
Refer to this Department’s letter No. FD (R) VII-10 /1992/2528-2620 dated

11th August, 1992 on the subject cited above and to withdraw Item No. 2 thereof. In view of
the ban on the up-gradation no case for the upgradation will be entertained.
NO.FD (R) VII-10/96/3158-90 Dated Quetta, the 12th December, 1996
Subject:- EXECUTION OF DEVELOPMENT FUNDS OF BOLAN

MEDICAL COLLEGE COMPLEX FROM EMBARGO.
The Bolan Medical Complex Project is Federally Funded Project and is

therefore, exempted from the operation of instructions issued vide No.FD (R ) VIII-
2/96/F.F.2982-3080 dated 5 th December, 1996
NO.FD (R) VIII-2/97/F.F. Dated Quetta the 8th January, 1997
Subject:- BAN ON PAYMENTS OF BILLS
The embargo imposed on Uniform & Liveries, Honorarium and advances

(House purchase/building, Motor Car/Motor-cycle advances) is also lifted.
NO FD (R ) VIII-2/97/1122-1222 Dated Quetta the 1st March, 1997.
Subject:- LIFTING OF BAN ON FILLING UP OF VACANCIES DUE TO

DEATH OF GOVERNMENT EMPLOYEES.
The Government of Balochistan has decided to exempt the death cases from
the applicability of ban imposed vide this Department’s circular letter No.FD (R ) VI-2/E.M.
758-838 dated 21st May, 1996.
NO.FD (R ) VI-2/E.M. 97/ Dated Quetta the 26th April, 1997
Subject:- LIFTING OF BAN ON APPOINTMENT OF TEACHERS.
The Government of Balochistan has decided to lift the ban on appointment of

teachers against vacancies fallen vacant due to retirement, death, invalidation etc.
NO.FD ( R) VI-2/96/Vol: III/E.M./833/62. Dated Quetta, the 6th December, 1997.

273
Subject:- LIFTING OF BAN ON FILLING UP OF PROJECT POSTS ONLY.
The Government of Balochistan has been pleased to lift the ban with
immediate effect on filling up Project Posts only, provided such vacancies may be filled up
by absorbing surplus staff available in the Surplus Pool of S&GAD and if no
suitable/qualified person is available in the said pool then initial recruitment shall be made by
observing the prescribed formalities.
No.FD (RII ) VI-2/96/Vol.III E.M. Dated Quetta the 24th February 1998.
Subject:- LIFTING OF BAN ON APPOINTMENTS.
The Government of Balochistan is pleased to lift ban on all appointments with

immediate effect provided that orders of the Supreme Court dated 26-12-1992 are strictly
observed. No post will be filled without advertisement and there will be no shifting of post
from one district to another. The recruitment will be made purely on merit in accordance with
the rules and the surplus staff of S&GAD will adjusted/absorbed prior to any recruitment.
NO.FD (R ) VI-2/98/2088-2189 Dated Quetta the 7th September, 1998
Subject:- COMPLETE BAN ON DIRECT PRESS ADVERTISEMENT.
The Government of Balochistan has decided that in future no advertisement of

any kind from Government Departments/Autonomous Bodies including Local Bodies be
issued to Press and Electronic Media. All Advertisements should be routed through
directorate of Public Relations. In extra-ordinary circumstances “No Objection Certificate”
may be obtained from the Directorate of Public Relations.
No. FD (R ) –II VII-1 /98/313-415 Dated Quetta the 20 February, 1999
Subject:- LIFTING OF BAN ON REPAIR AND MAINTENANCE OF DURABLE

GOODS.
The Government of Balochistan is pleased to lift ban to the extent of 50% of

the current year’s allocation on Repair and Maintenance/Operation & Maintenance of
Durable Goods including Roads, Buildings, Huge Machinery like Rigs, bulldozers, Dumpers
etc with immediate effect.
NO.FD (R –II) VI-2/97/1657-1757 Dated Quetta the 13th January, 2000

274
Subject:- LIFTING OF BAN ON ABOLITION OF POSTS IN BPS-1 TO BPS-4
The Government Balochistan is pleased to lift the ban on abolitions of posts in

all categories in BPS-1 to BPS-4 in all the departments occurring vacant due to retirement,
death and removal of the holders of these posts and these posts would be filled in accordance
with the rules.
NO.FD(R-II)VI-2/2000/450-650 Dated 18th July, 2000
Subject:- RELAXATION OF BAN ON PURCHASE OF DURABLE GOODS.
Reference letter No. FD(SO-COORD:) 4-1/2000/292-440 dated 16th Oct, 2000

on the subject noted above and to say that the competent authority is pleased to lift ban on
purchase of durable goods, out of Development Budget except vehicles, office equipment,
and office furniture with immediate effect and until further orders.
NO.FD (SO-COORD) 4-1/2000/681-828 Dated Quetta the 28th November, 2000
Subject:- PURCHASE OF DURABLE GOODS OUT OF DEVOLUTION COST.
The competent authority is pleased to relax the ban on purchase of durable

goods out of devolution cost already released except vehicles, air conditioners and generators,
as required by the concerned Administrative Department’s and D.C.O. in Balochistan to meet
some emergent requirements accessioned by implementation of devolution plan.
NO.FD(SO-COORD:) 4-1/2001/1667 Dated Quetta the 30th August, 2001
Subject:- PROVISION OF FUNDS FOR ENTERTAINMENT CHARGES AND

CASH AWARD/SECRET SERVICE EXPENDITURE DURING 2003-
2004
The Provincial Cabinet has imposed ban on “Entertainment and Gift”.
NO.FD (1) 2004-05/497-98 Dated Quetta the 9th September, 2004
Subject:- RELAXATION OF BAN ON PURCHASE OF DURABLE GOODS FOR

THE FOREIGN AIDED FEDERAL PROJECTS.
The Competent Authority is pleased to exempt the Foreign aided/Federal

Projects from ban on purchase of durable goods provided the PC-1 clearly speaks for such
items.
NO.FD.(SO.COORD:) 4-1/2003/07-67 Dated Quetta the 7th January, 2006

275
SECTION-2
BANK AND ACCOUNT

( 275 - 276 )
277
Subject:- BANKING FACILITIES TO PUBLIC SECTOR ENTERPRISES

ROUTING OF ENTIRE BUSINESS THROUGH THE NATIONALIZED
COMMERCIAL BANKS.
Reference Government of Pakistan Finance Division Islamabad’s letter No.F1

(1) BR-IV/79/1204, dated the 23 rd August, 1980 (reproduced below) for issuing necessary
instructions to subordinates as desired by the Finance Division in their letter referred to
above.
Autonomous organizations are required to keep their approved working

balances with the nationalized commercial al bank (s).
It has been reported that while some public sector enterprises avail credit
facilities from the nationalized commercial banks they route their ancillary business like
opening of letters of credit, export bills a remittances through foreign banks operating in
Pakistan. This is not only in contravention of the existing instruction on the subject but also
against the policy objectives of Government.
Ministries/Divisions are, therefore, request to kindly issue instructions to the

autonomous organization and all public sector enterprises under their administrative control
to ensure that not only their deposits are kept with the nationalized commercial banks but also
their entire business of imports, exports and remittances is routed through them”.
NO.FD (SOG)-I-33/80 Dated Quetta, the 14th September, 1980.

278
Subject:- UN-AUTHORIZED BANK ACCOUNTS.
Attention is invited on the subject cited above and to say that it has been
reported that various Offices and sub-ordinate Offices are maintaining an un-authorized Bank
account in different Banks, which is against the financial rules. It is requested to kindly
provide details of such accounts immediately to this Department with the amount i.e.
received from which source & purpose along with profit received so far.
2. It is further added that the Competent Authority has taken a serious notice of
such unlawful accounts and has directed shift the entire amount to Government account No.1
(nonfood) maintained at State Bank of Pakistan, Quetta till 30th January, 2005 failing to
adhere the above instructions necessary disciplinary action will be taken against the
defaulters.
NOFD(S_VI)1-IV/2005/1454-80 Dated Quetta, the 8th January, 2005.

279
SECTION-3
BUDGET
(279 - 280)
281
CHAPTER-1
PROCESS OF BUDGETING
1 (1) The Balochistan Budget Manual explains in detail the manner in which the
Provincial Consolidated Fund should be managed and controlled. The process of such
management and control consists of seven phases which are explained in the following paras:
1 (2) Phase I: Preparation of the Budget, The estimated expenditure from, and the
estimated receipts into, the Provincial Consolidated Fund for a financial year is assessed by
the Finance Department
consultation with:
(i) the Disbursing Officers in the case of expenditure and the Collecting Officers
in the case of receipts:
(ii) the Controlling Officers;
(iii) the Regional Heads, where they exist the Heads of Departments and
Administrative Departments and
.(iv) the Planning and Development Department in the case of developmental

expenditure.
The manner in which such assessment is made has been explained in detail in Chapter
5, 6, 7, 8 and 9, the assessment so made is first submitted by the Finance Department to the
Cabinet for approval. Thereafter, the assessment as approved by the Cabinet, which, in fact,
is the budget proposal of the executive part of the Provincial Government and is incorporated
finally in the Annual Budget Statement and other budget publications as described in Chapter
10.
1 (3) Phase II: Consideration of the Budget by the Provincial Assembly. The Annual
Budget Statement is laid before the Provincial Assembly under article 120( 1) of the
constitution along with the supporting budget publications in the manner stated in Chapter 10.
1 (4) Phase III: Authorisation of Expenditure. After the Annual Budget Statement has
been considered, and the demand for grants approved by the Provincial Assembly, the
Finance Department prepares, in the same form as the Annual Budget Statement, a statement
which is called the Schedule of Authorised expenditure specifying:
(i) the grants made, or deemed to have been made, by the Provincial Assembly
under article 122 of the constitution.
(ii) the several sums required to meet the expenditure charged upon the Provincial
Consolidated Fund, but not exceeding in case of any sum, the sums shown ;n
the statement previously laid before the Assembly, and submitted it to the
Chief Minister for authentication. The schedule so Authenticated by the Chief
Minister is laid before the Provincial Assembly but is not open to discussion
are vote thereon.
Provincial Assembly and examined and disposed of in the manner explained in Chapter 16.
282
1 (9) Phases I and II are completed before the commencement of the financial year to
which the Annual Budget Statement relates. Phase III is completed immediately after the
Provincial Assembly completes its consideration of the Annual Budget Statement. Phase IV
is completed as soon as the financial year to which the Annual Budget Statement relates
beings. Phases V and VI are implemented during the course of the financial year to which the
Annual Budget Statement relates and phase V II is undertaken during the year or years
subsequent to that financial year.
Subject:- REVISED SYSTEM OF FINANCIAL CONTROL AND BUDGETING.
Reference Government of Pakistan Ministry of Finance Office Memo F1(4)-

(4)EI/69 Dated the 5th June, 1969 (reproduced below) for information and guidance
“The existing system of financial control has been reviewed with the
object of making it fully responsive to the requirements of a
developing economy as well as to provide a mechanism of internal
financial advice. The president has now been pleased to decide that
the revised system of financial control and budgeting as set out
below shall be introduced with effect from the 1st July,1969 in
supersession of the instructions contained in the Ministry of Finance
office memorandum No F 1 (5)-EI/63 dated the 18 th November,
1963
I. PRINCIPAL ACCOUNTING OFFICER
(a) The Secretary incharge of Ministry Division shall be the Principal Accounting
Officer of his Ministry/Division its attached departments and sub ordinate offices in respect
of the expenditure incurred against the budget grant (s) controlled by his Ministry/ Division
(Note.- The term Secretary shall include an Acting Secretary or Additional / Joint
Secretary incharge of a Division
(b) The duties and responsibilities of the Principal Accounting Officer shall be as set
out in the Finance Secretary’s D.O letters No.F 2(2)-206-Exp.I/62, dated 6th February,1962
and No. F.2(2)-1693-EI/62, dated the 17th October,1962, addressed to all Secretaries etc of
Ministries /Divisions.
283
II. FINANCE AND ACCOUNTS OFFICER
(a) In each Ministry/Division there shall be Finance and Accounts Officer(s) of

appropriate rank with Secretariat status with such supporting officers and staff as may be
necessary for advising the Principal Accounting Officer on all financial budgetary and
accounts matter. The initial strengths of Finance and Account officers in each Ministry/
Division shall be as shown in Annexure II to this office memorandum. The orders regarding
posting of Finance and Accounts Officers and their staff will be issued separately.
(b) The Finance and Accounts Officers and the officers/staff under them shall be
under the administrative control of the Ministry/Division to which they are attached and shall
be paid from its budget. The postings and transfers of Finance and Accounts Officers shall be
made by the Establishment Division consultation with the Ministry of Finance. The Officer
(s) posted as Finance and Accounts Officer by the Establishment Division will not be
transferable to any other section of the Ministry/ Division.
(c) The duties and responsibilities of the Finance and Accounts Officer shall be as
under :-
(i) Coordination and internal scrutiny of the budget estimates of receipts

statement in accordance with the budget call from the Ministry of Finance and
proposals for additional funds to be met out of supplementary grant and the
‘Contingency item.
(ii) Consolidation of the annual development programme and ensure that the
development schemes of the Ministry/Division are prepared in accordance
with the prescribed procedure and instructions.
(iii) To tender advice in the delegated field where called upon, and to process all
cases relating to non-delegated field, and matters relating to regulations,
foreign exchange, and provision of funds out of the Contingency item which
are required to be referred to the Ministry of Finance through the Financial
Adviser concerned.
(iv) Proper maintenance of accounts and their reconciliation with actual of the
Audit Department and maintenance of liability registers in the Ministry/
Division its attached departments and subordinate offices and to watch the
progress of the expenditure and receipts.
No.FD(R)III-11/70-2933 dated Quetta the 22nd March, 1972

284
Subject: MEDICAL STORE DEPOTS IN BALOCHISTAN REVISED

BUDGETING PROCEDURE THEREFORE.
The Government of Balochistan has decided to budget the establishment of

medical stores under the head where the provision for purchase of medicines has been
evolved in consultation with the Comptroller Balochistan. The revised budgeting procedure is
indicated below:-
1. The existing procedure of relating the scheme of medical store

Depots under the head 85-A Capital Outlay on schemes of state
trading –D- Medical Stores Depts. Other Medical Stores
Depots may be done away with.
2. In the revised budget estimates of the year 1975-76 onwards

provision for the establishment of medical stores Depots may
be made under the head 38-A Health Services –B Other
Hospitals and Dispensaries Mufassil Depositors and
Dispensaries B-3 Medical Stores Depots in the following
form:-
Sub head and primary Units. 1976-77 1975-76 1974-75

Budget. Budget. Revised. Accounts.
B-3 Medical Stores Depots.

(i) Pay of officer.
(ii) Pay of
establishment.
(iii) Travelling
allowance.
(iv) Other allowances
and honoraria.
(v) Contingencies.
3. Receipts of any realized under the scheme of Medical Stores

Depots may be reflected under head XX vii-A Health
Miscellaneous”.
No.FD(A)VII-2/75-76 dated Quetta the 3rd March, 1976
CHAPTER-2
Subject: BALOCHISTAN BUDGET MANUAL, 1987
In this Manual, unless the context otherwise requires, the following terms and
expressions have the meaning assigned to them:
285
2(1) 'Accountant-General' means the head of an Office of Accounts and Audit

subordinate to the Comptroller and Auditor-General of Pakistan, who keeps the
accounts of the Government of Balochistan whether known as Accountant-General or,
Comptroller or by any other designation.
2(2) 'Accounts' or Actuals of receipts or expenditure relating to a financial year are the
figures of actual receipts or expenditure respectively for that financial year as recorded
by the Accountant General.
2(3)'Actuals' See' Accounts'
2(4) 'Administrative Approval' is the formal acceptance, by the competent authority of

a proposal to incur expenditure subject to availability of funds for the said proposal.
2(5) 'Administrative Department' means a self-contained administrative unit in the

Balochistan Secretariat, responsible for the conduct of business of the Provencal
Government in a distinct and specified sphere and declared as such by the Provincial
Government.
2(6) 'Annual Budget Statement' or 'Budget' for a financial year means the statement of
the estimated receipts into, and the estimated expenditure from, the Provincial
Consolidated Fund for that year required to be laid before the Provincial Assembly
before the commencement of that year under Article 120 of the Constitution.
2(7) 'Annual Development Programme for a financial year is the statement indicated
the Capital and Revenue expenditure proposed for the various development schemes
for that year.
2(8) 'Appropriation' means the amount provided in the budget estimates under a
Primary Unit of Appropriation of the part of that amount placed at the disposal of a
Disbursing Officer to meet expenditure on specified object or item.
2(9) 'Authenticated Schedule of authorised Expenditure, mean Schedule of authorised

Expenditure authenticated by the Chief Minister by his signature under Article 123 of
the Constitution.
2(10) 'Authorized Expenditure' means the sum or sums granted or deemed to have been
granted and authorised by the Chief Minister under Article 123 of the Constitution.
2(11) 'Budget'- See 'Annual Budget Statement'.
52(12) 'Budget Estimate' relating to a financial year means, in relation to expenditure,

the expenditure proposed for that year and in relation to receipts, the receipts expected
to be realised during that year.
2(13) 'Budget Publications' are the Annual Budget Statement, the project Estimate and
the other supporting publication mentioned in paras 3 (3) and 3 (4) of this Manual.
2(14) 'Budget Year' or 'Financial Year' means the year commencing on the 1st July of a
calendar year and ending with the 30th June of the following calendar year, for which
the Annual Budget statement is prepared.
286
2(15) 'Capital Account' is the account of expenditure incurred with the object either of
increasing concrete assets of a material and permanent character or of reducing
recurring liabilities, and of the receipts of capital nature intended to be applied as set-
off to capital expenditure.
2(16) 'Charged Expenditure' or 'Expenditure Charged' upon the Provincial

Consolidated Fund means such items of expenditure as are enumerated in Article 121
of the Constitution and are not submitted III the vote of the Provincial Assembly under
Article 122 (I) of the Constitution.
2(17) 'Collecting Officer' in respect of a major head, a sub-major head, a minor head or
a sub-head relating to receipts is the officer designated as such by the concerned
Administration department with the prior approval of the Finance Department and
mentioned in column (3) of Part I of Appendix '0,' against such major head, sub-major
head minor head or sub-head as the case may he who is responsible for realisation of
receipts from the area of his jurisdiction creditable to such major head, sub-major head,
minor head or sub-head.
2(18) 'Coming Financial year means the year in respect of which the Annual Budget
Statement and other Budget Publications are being prepared.
2(19) 'Competent Authority' means the Provincial Government or any other authority
to whom the relevant. powers have been delegated by the Provincial Government.
2(20) 'Controlling Officer' in respect of a major function, a minor function or a detailed
function is the officer mentioned in column (4) of parts I & II of Appendix '0' against
such major function, minor function, detailed function as the case may be, who
exercises supervision and control over the disbursing and collecting officers
subordinate to him.
2(21) 'Constitution' means the Constitution .of the Islamic Republic of Pakistan of
1973.
2(22) 'Current Financial Year' means the financial year in which the Annual Budget
statement and other Budget Publications relating to the financial year subsequent to it
are prepared.
2(23) 'Demand for Grant' is a proposal made to the Provincial Assembly on the
recommendation of the C. M. for withdrawal of certain sum out of Provincial
Consolidated Fund for expenditure which is granted or deemed to have been granted
under Article 122, of the Constitution.
62(24) 'Departmental Estimate' is the estimate of receipt and expenditure of a

Department submitted to the Finance Department as the material on which to base its
estimates.
2(25) 'Detailed Estimates' are the estimates prepared by the Finance Department by
consolidation of the estimates of charged and other expenditure on permanent activities
and those proposed in the Schedules of New Expenditure.
287
2(26) 'Development Expenditure' is the expenditure defined in Ch: 4 (1).
2(27) 'Development Scheme' means a scheme involving developmental expenditure.
2(28) 'Disbursing Officer' in respect of a major head, a sub-major head, a minor head or
a sub-head relating to expenditure is the officer designated as such by the
Administrative Department with the prior approval of the Finance Department and
mentioned in column (3) of Part II of Appendix 'D' against such major head sub--major
head, minor head or sub head in respect of the office or offices of which he is the
disbursing officer.
2(29) 'Estimating Officer' means a Disbursing Officer, Collecting Officer, Controlling

Officer, Regional Head or head of Department who is responsible for preparing
departmental estimates of receipts and expenditure.
2(30) 'Excess Budget Statement relating to a financial year is the statement to be laid
before the Provincial Assembly under article 124 of the Constitution showing the
amount of expenditure incurred on d purpose in excess of the amount authorised to be
expended on that purpose during that financial year.
2(31) 'Excess Grant' relating to a financial year means a sum granted or deemed to
have been granted by the Provincial Assembly to meet the expenditure which, after the
close of that year, was found, through the appropriation accounts, to have been incurred
in excess of the authorised expenditure of that year under a Grant.
2(32) 'Expenditure Charged upon the Provincial Consolidated Fund' See Charged
expenditure.
2(33) 'Financial Rules' means the Financial Rules which are in force at present or such
other Financial Rules which may be enforced by the Provincial Government from time
to time.
2(34) 'Financial Year See 'Budget Year'
2(35) 'Financial Year just Closed' means the financial year immediately preceding the
financial year in which the Annual Budget Statement and other Budget publications
relating to the coming financial year are prepared.
2(36) 'Governor' means the Governor of Balochistan.
2(37) 'Grant' means the amount granted or deemed to have been granted by the
Provincial Assembly in respect of a demand for grant.
2(38) 'Head of Department' in respect of a major head, sub-major head, minor head or
sub-head is the officer mentioned in column (6) of parts I & II of Appendix '0' against
such major head sub-major had, minor head or sub-head as the case may be who is
primarily responsible for the realisation of receipts and incurrence of expenditure under
such major head, -minor head, sub-major head, minor head or sub-head.
2(39) 'Major Function' means a main head of account for the purposes of recording and
classifying receipts into, and expenditure from, the Provincial Consolidated Fund.
288
2(40) Major Work' means a work other than a work relating to maintenance or repair
the estimated cost of which exclusive of establishment and tools and plant charges,
exceeds as 100,000/-.
2(41) 'Minor Function' means a head subordinate to a major function or a sub-major

function.
2(42) 'Minor Work' means a work other than maintenance or repair work. the estimated
cost of which exclusive of establishment and tools and plant charges does not exceed
Rs.100,000/-.
2(43) 'Modified Appropriation' on a particular date means the sum allotted to any unit
of appropriation as it stands on that date after it has been modified by supplementary or
supplementary grants sanctioned by the competent authority.
2(44) 'Modified Grant' on any particular date means the grant as it stands on that date
after it has been modified by supplementary grants sanctioned by the competent
authority.
.2(45) 'New purpose' in relation to a financial year means a purpose for which
expenditure is neither contemplated in the Schedule of Authorised Expenditure relating
to the Annual Budget Statement or Supplementary Budget Statement for that year and
'new purpose' in relation to the Annual Budget Statement of a financial year means a
purpose for which no sum was provided for expenditure either in the Schedule of
Authorised Expenditure relating to the Annual or Supplementary Budget Statements
for the financial year immediately proceeding that year.
2(46) 'New Expenditure' The term of new expenditure applies only to the, on all new
schemes/services, the provision for which has not been previously included in the
sanctioned Demands for Grants or Appropriation.
2(47) 'Non-Development Expenditure' means the expenditure which is not

developmental expenditure
2(48) Non-Recurring Expenditure' means expenditure which is not recurring
expenditure as defined in para 2(55).
2(49) 'Other Expenditure' means expenditure which is neither 'New' nor Charged.
2(50) 'Provincial Assembly' means the Balochistan Assembly.
2(51) 'Provincial Government' means the Government of Balochistan.
2(52) 'Provincial Consolidated Fund' comprises all revenues received and all loans
raised by the Provincial Government and all moneys received by the Provincial
Government in repayment of the grant.
2(53) 'Primary Unit 01 Appropriation' is a portion of amount under each minor head
which is allotted to a prescribed sub-division of the head as representing one of the
primary objects of the grant.
289
2(54) 'Re-appropriation' means the transfer of savings in the appropriations of one or

more units of appropriations to meet excess expenditure anticipated under another such
unit.
2(55) 'Recurring Expenditure' means expenditure of a kind that ordinarily recurs from
years to year.
2(56) 'Regional Head' means the head of the Office which has been declared as a
Regional Office.
2(57) 'Revenue Account' is the account of the income derived from taxes and duties,
fees for service rendered, land revenue from Government Estates, fines and penalties
and other miscellaneous items and of the expenditure met therefrom.
2(58) 'Revised Estimate' is an estimate of the probable receipts of expenditure for a

financial year framed in the course of that year with reference to the transactions
already recorded.
2(59) 'Schedule of Authorised Expenditure' means the Schedule prepared following

consideration by the Provincial Assembly of the Annual or Supplementary or Excess
Budget Statement in respect of a financial year and authenticated by the Chief Minister
by his signature under Article 123, of the Constitution.
2(60) 'Secondary Units of Appropriation' are the divisions into which primary units of
appropriation are divided for the purpose of financial control.
2(61) 'Sub-Head' means a head subordinate to a minor head.
2(62) 'Sub-Major Head' means an intermediate head of account introduced between a

major head and minor heads under it, when such minor heads are numerous and can
conveniently be grouped together under such intermediate head.
92(63) 'Supplementary Appropriation' or 'Supplementary Grant' for financial year

means an amount included in the Authenticated Schedule of Authorized Expenditure
relating to a Supplementary Budget Statement of that year.
2(64) 'Supplementary Budget Statement' relating to a financial year means,

the statement to be laid before the Provincial Assembly under Article 124, of the
Constitution showing the amount of the additional expenditure estimated to be required
during that financial year over and above the expenditure already authorized for that
year,
2(65) 'Supplementary Grant' See 'Supplementary Appropriation'.
2(66) 'Technical Sanction' is the sanction of the competent authority to a properly

detailed estimate of the cost of a work of construction or repair.
2(67) 'Token Demand' is a demand presented in a financial year to the Provincial

Assembly for a nominal sum for a new purpose the expenditure on which is proposed
to be met by reappropriation, from saving within the grant.
290
2(68) 'Token Grant' in a financial year means a nominal amount included in the
Authenticated Schedule of Authorized Expenditure relating to a Supplementary
Budged Statement of that year, for a new purpose, the expedition which is proposed be
met by the appropriation.
2(69) Voted Expenditure" means such expenditure as is submitted to the vote of

Provincial Assembly with reference to the Article 122 (2) of the Constitution.
2(70) 'Works' means not only the works of construction or repair, but also other
individual objects of expenditure connected with the supply, repairs and carriage of
tool and plant the supply or manufacture of other stores, or the operations of a
workshop.
CHAPTER-3
ANNUAL BUDGET STATEMENT
3(1) Under Article 120, of the Constitution a statement of estimated receipts into,
and the estimated expenditure from, the Provincial Consolidated Fund for each financial year
has to be laid before the Provincial Assembly. This statement" is known as the 'Annual
Budget Statement' or Budget' for that year. It consists of the following Statements relating to
the year to which it relates:
(i) Detailed statement of revenue receipts and revenue expenditure.
(ii) Detailed statement of receipts and disbursements outside the Provincial Consolidated
Fund.
(iii) Detailed statement of capital receipts and disbursements.
(iv) Summary statement of revenue receipts and revenue expenditure.
(v) Summary statement of capital receipts and disbursements.
(vi) Detailed statement of development expenditure, and
(vii) Statement showing sector-wise development expenditure.
The statement of receipts and disbursements outside the Provincial Consolidated Fund
mentioned against item (iii) above, which relates to 'other moneys' referred to in Article 119
of the Constitution, is included in the Annual Budget Statement although there is no
obligation to do so under the Constitution.
3(2) Under Article 120 of the Constitution, the Annual Budget Statement in respect of
a financial year may, in relation to Annual Development Programme for which estimated
291
expenditure for that year is specified in that statement and which will involve expenditure
from the Provincial Consolidated Fund in the subsequent financial year or years, specify the
estimated expenditure for Annual Development Programme for each of the subsequent years.
The estimated expenditure for Annual Development Programme relating to the subsequent
financial year or years required to be specified in the Annual Budget Statement is not
included in that statement but it is prepared as a separate compilation known as the Develop-
ment Estimates. The Development Estimates, in respect of a financial year, contain the
estimated expenditure for that financial year and for each of the subsequent-.." financial years
for the various new Development schemes of that financial year. The Development Estimates
in respect of a financial year are laid before the Provincial Assembly along with the Annual
Budget Statement for that year.
3(3) The following budget publications which contain detailed information relating to
the expenditure proposed, and the receipts anticipated, in the Annual Budget Statement and
the Annual Development Programme, are prepared and are generally presented to the
Provincial Assembly along with the Annual Budget Statement:
(i) Detailed Estimates Receipts;
(ii) Estimates of Charged Expenditure and Demands for Grants in two volumes
the first volume relating to current and the second volume relating to
development expenditure;
(iii) New Expenditure containing description and details of new expenditure

included in the Demands for Grants and the reasons for which that expenditure
is proposed to be incurred;
(iv) White paper explaining the over-all financial position of the Provincial
Government and the activities of the various Departments of the Provincial
Government and containing brief notes on the estimates of receipts and
expenditure;
(v) Annual Development Programme showing the estimated expenditure on both

on-going and new projects included in the Demands for Grants
(Developmental Expenditure).
3(4) Details of temporary continuing expenditure provided in Demands for Grants are
shown in a separate volume named 'Temporary Establishment provided in the Budget'. This
volume is not presented to the Provincial Assembly.
292
STRUCTURE OF ACCOUNTS
3(5) (a) Government accounts, as presented by the Auditor General of Pakistan, consist of
the following two parts:
(i) Part I-Consolidated Fund.

(ii) Part-I 1- Public Account.
(b) Part I includes accounts of all expenditure met from and of the receipts going
into, the Provincial Consolidated Fund and constitutes the following three main divisions,
namely:
(1) Revenue.
(2) Capital and
(3) Debt.
The first division, namely Revenue Account, deals with income derived from taxes and
other receipts classed as revenue and the expenditure incurred therefrom, the net result of
which represents the revenue surplus or deficit, for the year. The second division, namely
Capital Account, deals with expenditure met usually from borrowed funds with the object
either of increasing concrete assets of a material character or of reducing recurring liabilities.
The third division relates to Debt, and comprises loans raised by the Provincial Government
whether they be loans of a purely temporary nature classed as 'Floating Debt, (such as
Treasury Bills and ways and Means Advances,) or other loans classed as 'Permanent Debt'
and Loans and Advances made by Government, together with repayments of the former and
recoveries of the latter.
118(2) (c) Part II includes accounts relating to 'Public Account referred to in article
118(2; of the Constitution and the heads relating thereto which either accommodate
transactions of banking nature or act as merely adjusting heads. This part constitutes the
following two main divisions namely:-
(1) Debts, other than those included in part I and Deposits, and
(2) Remittances:
The first division comprises receipts and payments other than those falling under Debt
heads pertaining to part I in respect of which Government incurs a liability to repay the
money received or has a claim to recover the amounts paid together with repayments of the
former and recoveries of the latter. The second division embraces all merely adjusting heads,
under which appear remittances of cash between treasuries and transfers between different
293
accounting circles. Credits and debits taken to the adjusting heads in this division are cleared
eventually by adjustments under final heads.
3(6) Under Articles 120 of the Constitution, the Annual Budget Statement should
distinguish expenditure on revenue account from other expenditure. Thus under the
Constitution, for the purpose of the Annual Budget Statement, expenditure has to be
categorised either as.
(i) expenditure on revenue account, that is, expenditure coming under the
accounts relating to division (1) of Part I mentioned in para 3(5).
(ii) expenditure other than that from revenue account, that is, expenditure
falling under the accounts pertaining to divisions (2) and (3) of Part I
mentioned in para 3(5),
There is yet another category of expenditure which is included in the Annual Budget
Statement although there is no Constitutional obligation to do so. This category relates to
disbursements outside the provincial Consolidated Fund which pertains to the account of 'Part
II-other moneys' mentioned in para 3(5). Therefore, for the purpose of exhibition in the
Annual Budget Statement, expenditure is categorised into the following three divisions:-
(i) Revenue expenditure, that is expenditure under the accounts of Part I,

division (1) mentioned 3(5) in para.
(ii) Disbursements from the Provincial Consolidated Fund other than

Revenue expenditure, namely expenditure relating to 'Capital' and
'Debt' accounts of part I mentioned in para 3(5).
(iii)Disbursements outside the Provincial Consolidated Fund that is,

disbursements relating to accounts of Part II 'Public Account'
mentioned para 3(5).
3(7) Although the Constitution does not require distinction to be made between
revenue receipts from other receipts, the receipts also for exhibition in the Annual Budget
Statement, are categorised into the following three divisions on the basis of the pattern
adopted in respect of expenditure:
(i) Revenue receipts, that is receipts under the account of part I division
(1) mentioned in para 3(5).
(ii) Receipts going into the Provincial Consolidated Fund other than
revenue receipts, namely receipts under the account of part I divisions
(2) and (3) mentioned in para 3(5). .
294
(iii) Receipts outside the Provincial Consolidated Fund that is receipts

relating to accounts of 'Part 11- Public Account mentioned in para 3
(5).
3(8) Revenue receipts are receipts which are derived mainly from:
(i) taxes and duties;
(ii) fees for services rendered;
(iii) receipts from Government estates such as forests; and
(iv) other miscellaneous items of receipts.
Revenue expenditure is that which is met from revenue receipts.
3(9) The receipts classified under Extraordinary Receipts are distinguishable both from
revenue and capital receipts. The chief items which come under this class are proceeds from
the sale of Government land and proceeds from the purchase of propriety right by occupancy
tenants. These receipts are really of a capital nature but as the value of Government land is
never shown in the Government Account as an asset there is a technical account objection to
showing such receipts as capital receipts. For this reason extraordinary receipts are shown on
the revenue and not on the capital side of accounts. But they are shown under a separate head
and the convention has been established that except in abnormal circumstances they should
be utilised only to finance the capital expenditure.
3(10) Receipts into and disbursements from the Provincial Consolidated Fund, other
than revenue receipts and revenue expenditure consist of receipts and disbursements coming
under the category of
(i) Capital Account, that is division (2) of Part I of Accounts and
(ii) Debt Account, that is, division (3) of Part I of Accounts which have
already been explained in para 3(5).
3( 11) Receipts and disbursements outside the Provincial Consolidated Fund relate to
deposits, suspense and remittances accounts which have been described already in para 3(5).
3( 12) The main unit of classification of receipts and expenditure is the major function.
The major functions are divided into minor functions. A minor function is also divided into
detailed functions. .
295
3(13) The major and minor functions authorised to be used in Government accounts
are given in the book chart of classification of Federal and Provincial Government Receipts
and disbursements. The various major and minor functions in use in the accounts of the
Provincial Government are given in columns (1) of Parts I and II of Appendix 0 and the
minor functions and detailed functions similarly in use are given in column (2) of parts I and
I' of Appendix ‘D’
BREAK UP OF RECEIPTS SHOWN IN THE ANNUAL BUDGET STATEMENT
3(14) Under the Constitution receipts should be split up according to the source from
which these are derived and shown separately in the Annual Budget Statement. The source
from which receipts are derived have been specified in Article 40 (3) read with Article 89 of
the Constitution.
Those sources are:
(i) existing taxation.

(ii) new and increased taxation,
(iii) borrowings and
(iv) Other sources.
Thus, in the Annual Budget Statement, not only the total of the receipts should be
shown but also their break up under the four sources mentioned above.
BREAK UP OF EXPENDITURE SHOWN IN THE ANNUAL BUDGET STATEMENT
3(15) Article 120(2) of the Constitution distinguishes expenditure as:
i) Expenditure charged upon the Provincial Consolidated ,Fund, or
ii) other expenditure.
What constitutes 'expenditure charged upon the Provincial Consolidated Fund' new
expenditure and other expenditure has been explained in paras 3(16) and 3(19). What is
recurring or non recurring expenditure has been described in para 3( 18) Thus under the
Constitution expenditure should be shown under the following headings:
i) Charged Expenditure
ii) Other Expenditure

296
EXPENDITURE CHARGED UPON THE PROVINCIAL CONSOLIDATED FUND
3(161 The items of expenditure charged upon the Provincial Consolidated r-und are
contained in Article 121 of the Constitution which has been reproduced in part I of Appendix
'A'. Such items of expenditure may, under Article 120 of the Constitution be discussed in but
shall not be submitted to the vote of the Provincial Assembly.
NEW EXPENDITURE AND OTHER EXPENDITURE

3(17) New Expenditure has been defined in Chapter 2 item No.2 (46) of this Manual.
RECURRING AND NON-RECURRING EXPENDITURE.
3(18) (a) Recurring expenditure is that which is likely to recur from year to year.
Keeping this in view the following categories of expenditure are treated as recurring
expenditure:
i) Pay and allowances of officers and establishment except those sanctioned for
brief period for a short-lived purpose.
_ii) Contingent expenditure on items which recur from year to year, such as
contingent
Establishment consumable stores, stationery, rent of buildings etc. .
iii) Expenditure on maintenance and repairs including special repairs.
(b) Non-recurring expenditure is that expenditure which is not recurring expenditure.

The following types of expenditure should be treated as non-recurring:
(i) Establishment charges when the establishment has been created for a brief
specific period;
(ii) Contingent expenditure on equipment and transport which is not likely

to be consumed fully in a financial year.
(iii) Expenditure on tools and plants excluding repairs and carriage.
(iv) Loans and Advances
(v) Expenditure on major and minor works and on extensions of, and
improvements to, works;
(vi) purchase of capital assets.
DEVELOPMENT AND NON-DEVELOPMENT EXPENDITURE
3( 19) The expenditure from the Provincial Consolidated Fund can either be
297
(i) development expenditure or
(ii)
other than developmental expenditure. (This is known as current
expenditure).
The current expenditure characterises consumption while the developmental
expenditure reflects investment. The developmental expenditure has been described in detail
in Chapter 4.
PREPARATION OF THE ANNUAL BUDGET STATEMENT AND OTHER BUDGET

PUBLICATIONS
3(201 Under the Government of Balochistan Rules of Business, the Finance

Department is responsible for the preparation of the Annual Budget Statement. The Finance
Department also prepares the budget publications mentioned in paras 3(3) and 3(4), namely
the following:
(I). Estimate of Receipts

(ii) Estimates of Charged Expenditure and Demands for Grants.
(a) Current expenditure.

(b) Development expenditure.
(iii) New expenditure.

(iv) Annual Development Programme.
(v) White paper.
(vi) Temporary Continuing Expenditure.
The basic data required for the preparation of the above mentioned publications is
collected in the following documents:
a) Estimates of receipts.
b) Estimates of expenditure on permanent activities.
c) Estimates of expenditure on continuing temporary
d) Estimates of expenditure on new activities.
e) Estimates of foreign exchange.
f) Statements of excesses and surrenders.
g) Annual Development Programme.
These documents are compiled from the material forwarded by the departments
concerned. The processes of collection of the material from the Departments and its
compilation has been explained in detail in Chapters 4 to 9. The Finance Department prepares
Annual Budget Statement, Annual Development Programme and the publications (i) to (vi)
298
mentioned above, in the manner described in Chapter 10.
Estimates And Actuals.
3(21) In the publications mentioned in para 3(20) except the Annual Development
Programme and White Paper. The Schedule of continued New Expenditure the estimates of
expenditure proposed for, and the estimates of receipts expected in, a financial year are
referred to as the budget estimates of expenditure or receipts, as the case may be, for that
financial year. The budget estimates of both expenditure and receipts for a financial year are
prepared in the financial year preceding that to which the estimates relate. These estimates
are shown along with:
i) the revised estimates of expenditure or receipts (according as the budget

estimates are of expenditure or receipts) for the financial year preceding the
one for which the budget estimates are proposed and the accounts of
expenditure or Receipts for the financial year preceding the one for which the
revised estimates ate prepared.
SUBMISSION OF PROPOSALS RELATING TO ANNUAL BUDGET STATEMENT

BEFORE COUNCIL OF MINISTERS AND GOVERNOR
3(2 4 Under Article 122 of the Constitution demands for grants should not be
presumed to the Provincial Assembly except on the recommendation of the P. Government .
The Budgetary position of the Provincial Government and the proposals to be presented to
the Provincial Assembly in the Annual Budget Statement and other budget publications are
first brought before the Council of Ministers under Rule 21(ii) of the Balochistan
Government Rules of Business 1976. The Annual Budget Statement and the other budget
publications are then submitted to the Assembly for approval under Rule 39(1) of the
Balochistan Government Rules of Business, 1976 read with item 5 in part 'A' of Schedule
VIII of the said Rules.
3(23 The Annual Budget Statement and the Annual Development Programme after
they are approved by the Council of Ministers should be laid before the Provincial Assembly
on the date fixed for the purpose which should be sufficiently earlier than the date of
commencement of the financial year to which they relate. The whole process leading to the
finalization of the Annual Budget Statement and Annual Development Programme should
therefore be worked on the basis of the dates .prescribed in the Budget calendar given in
Appendix 'C' and elsewhere in this Manual. All the officers concerned with the preparation of
299
estimates should therefore not only observe the prescribed dates scrupulously but should also
ensure that their estimates and other connected material sent by the prescribed dates are
accurate and complete.
3(24) The accounts of expenditure or receipts for a financial year are the actuals of
expenditure or receipts respectively for that year. The revised estimates of expenditure or
receipts for a financial year the best possible forecast of the actual expenditure or receipts
respectively for the, year chiefly for use as a guide for the preparation of estimates of the
financial year following the year to which the revised estimates relate. The revised estimates
of receipts relating to a financial year are prepared and submitted by the estimating officers
alongwith the budget estimates relating to the subsequent financial year. The revised
estimates of expenditure on the other hand are not prepared or submitted by the Estimating
officers along with the budget estimates of the coming financial year but are prepared by the
Finance Department on the basis of Second Statement of Excesses and Surrenders submitted
by the Heads of Departments.
3(25) No fresh proposals for expenditure however administratively expedient, it may

be can be admitted after the prescribed dates as such an action may result in mistakes in the
Annual Budget Statement, and other budget publication or delay in their presentation to the
Provincial Assembly or both.
CHAPTER-4
ANNUAL DEVELOPMENT PROGRAMME
4(1) -(a) Expenditure from the Provincial Consolidated Fund is either

developmental or other than developmental. The developmental expenditure
reflects investment. Its basic characteristics are the following:
(1) It is designed to keep in tact, to enlarge and to improve the physical

resources of the Country.
(2) It improves the knowledge, skill and productivity of the people.
(3) It encourages efficiency with which available resources are used.
There are, however, a number of items of expenditure, particularly relating to

Education, Health and Social Welfare which despite their having the characteristics
mentioned above, are not treated as development expenditure. For example the expenditure
300
on employment of staff for schools or colleges which can be considered as investment in

human resources is not treated as developmental although it has the basic characteristics of
developmental expenditure mentioned above. The reason for deviation in this case is that
such expenditure is on the normal activities of the department and is more or less of
permanent nature and should, therefore, be met from permanent resources rather than from
loan or aid. The following types of expenditure should be treated as developmental:
(i) In respect of Agriculture and Industry all such items of expenditure

which result in the replacement or expansion of existing capacity or in
the creation of new capacity should be treated as developmental.
For instance, in Agriculture, expenditure on the replacement or

expansion of existing capacity or creation of new capacity in respect
of antilocust schemes and plant protection measures, expenditure on
popularization and distribution of fertilizers related to specific Plan
schemes, net subsidy on fertilizers, expenditure on agricultural
extension workers related to specific plan schemes, all expenditure on
works programme, expenditure on agricultural research and
experimentation related to specific plan - schemes etc. should - all be
treated as developmental expenditure.
In Industry, all expenditure on replacement and depreciation, total investment

for the Extension of old capacity or for the creation of new capacity,
expenditure on Technological research and geological survey related to
specific plan schemes etc. will be regarded as developmental.
The expenditure on the ordinary maintenance and running of existing facilities should be
treated as current. Only the expenditure on the establishment of new facilities should be
treated as developmental. Similarly the existing level of expenditure on the agricultural
extension workers, agricultural research, etc. should be treated as current and only the
additional expenditure on those services relating to specific Plan schemes should be regarded
as developmental. All expenditure on raw materials, spares and fuels should also be treated as
non-developmental.
(ii) In respect of transport, communications, irrigation, power, etc. all such expenditure
which is required for the replacement or expansion of existing capacity or for the
creation of new physical capacity should be treated as developmental.
This means that gross investment (including depreciation and replacement) in

economic overheads should be treated as developmental. The expenditure on
technological research related to specific plan schemes should also be regarded as
developmental.
(iii) In respect of social services like education, health, social welfare and manpower
301
development, only non recurring expenditure on the Plan schemes should be treated
as developmental.
The exceptions to this general rule are the following:
(a) Recurring expenditure on technical industrial and social research related to specific
Plan schemes.
(b) The entire expenditure on scholarships and stipends (whether existing or new
expenditure).
(c) Recurring on accelerated malaria control schemes.
(d) Recurring expenditure on account of family planning schemes.
(e) Recurring expenditure on community development programme.
(IV) In respect of civil works, gross investment in buildings and roads (except those for
Defence purposes) should be treated as developmental expenditure.
Such expenditure will include buildings in Provincial Capital, Divisional and District
Headquarters etc as well as expenditure on survey, planning and designing of such buildings.
Similarly, the non-recurring expenditure on housing and settlement projects and ancillary
services such as water supply, sewerage, rural electrification etc. expenditure on surveys and
research in respect of housing and settlement problems, expenditure on studies of Master and
Regional Plans for housing programme, gross investment in roads, including depreciation and
replacement expenditure, on - existing and new roads as well as expenditure on opening of
new roads-all these items of expenditure should be regarded as developmental. The ordinary
expenditure for the normal maintenance of roads, canals, buildings should be treated as
current.
etc. should be treated as current.
b) The major and minor functions of account have been classified in the "book chart of
classification of Federal and Provincial Government" according to the above concept of
development expenditure.
c) The Finance Department is responsible for interpreting whether an item of

expenditure is developmental or current. That department should therefore be consulted when
difficulty is experienced or doubts arise in determining whether an item of expenditure is
developmental or not.
4(2) (a) Development expenditure is provided for according to plans each of which is
intended to cover a period of five years or more and follows one another in succession in
such a way that the termination of the period of one marks the beginning of the period of the
302
other. Such a plan is called a Development Plan or, simply, a Plan and the period it covers is
called the period of the Plan or the Plan period.
b) A Plan is inspired by well defined objectives which provides basic unity to

successive Plans. It is formulated on the basis of:
i) the short term and long term requirements of the Province;
ii) the financial resources available with the Province and"

iii) the financial assistance in the form of loans and aid likely to be made available
by the Government of Pakistan, and foreign countries and aid given agencies
during the period it is intended to cover.
It embodies a number of schemes grouped under various sectors and show sector wise and
scheme wise allocations. Such schemes are called development schemes as they involve
development expenditure as defined in para 4( 1).
c) In order to implement a Plan and achieve its objectives the expenditure

proposed for the period of the plan for the various schemes forming its constituents is phased
out over the period of that Plan, that is, the expenditure proposed for each constituent scheme
for each financial year of the Plan period is determined and specified. The statement in which
the expenditure, both revenue and capital, proposed for the various development schemes for
a particular financial year, is specified is the Annual Development Programme for that
financial year. The size of the Annual Development Programme of a financial year depends
primarily on the scope and purposes of the plan covering that financial year and the
availability of resources for financing the programme in that year.
d) A development scheme for which provision is proposed in the Development

Programme of a financial year, should be shown as a new scheme in that Annual
Development Programme if that scheme had not appeared in any of the Annual Development
Programmes of the previous financial years. All expenditure on new schemes will constitute
new expenditure except that which is charged upon the Provincial Consolidated Fund.
e) A scheme other than new scheme should be shown as an on-going scheme.

Expenditure on going scheme will be expenditure other than new expenditure.
303
4(3)(a) In the Annual Development Programme the development schemes are grouped
under sectors and sub-sectors where sub-sectors exist. The names of the various sectors and
sub-sectors are the following:
Sector Sub-Sector
1. Water and Power Water, Power.
2. Agriculture Agriculture, Forests,

Animal Husbandry Fisheries,
Cooperative and Rural Credits,
Colonization and land Reforms and Food
Storage.
3. Physical Planning and Housing Basic Development, Aid to

local Bodies General
Housing, Rural Water Supply Schemes,
Urban Water Supply Schemes,
Government Servants Housing, Govern-
ment Offices and Buildings.
4. Industries Industries and Fuel and Minerals.

5. Education
6. Health
7. Transport and Communication Roads and Highways
8. Social Welfare
9. Manpower and Employment
10. Rural Works Programme.
b) The Annual Development Programme should contain the following

information in respect of the development schemes included therein:
Name of the development scheme.

Its status.
Its estimated cost.
iv) Expenditure thereon during the years previous to the year to which the
Annual Development Programme relates.
v) Provision proposed for the financial year to which the Annual Development
Programme relates with its break up under capital and revenue.
vi) Foreign exchange component of the proposed provision with its break up
under foreign aid/loan and own resources and capital and revenue.
4(4) (a) Except as provided in sub-para (f) no development scheme, which has not
been approved by the competent authority should be included in the Annual Development
Programme. It is therefore, imperative that all the development schemes which a Department
intends to include in the Annual Development Programme, should be got approved by the
competent authority. The authorities who are empowered to approve schemes are:
304
i) Officers in category I listed in part I of the First Schedule to the West Pakistan
Delegation of powers under the Financial Rules and the Powers of Re-
appropriation Rules, 1962.
ii) Departmental Sub-Committees.
iii) Provincial Development Working Party.
v) Executive Committee of National Economic Council.
b) Officers in category I are competent to accord, without reference to the

Departmental Sub-Committee, administrative approval to development schemes pertaining to
their departments, costing Rs. one million or such other ceilings as fixed for individual
Departments. The development schemes costing more than Rs. one million or such other
ceilings as fixed for individual Departments should be referred to Departmental Sub-
Committees for approval. The Provincial Development Working Party is competent to accord
approval to scheme costing more than Rs. two million but not exceeding Rs. 20 million. The
schemes beyond the competence of the Provincial Development Working Party will require
the approval of the Executive Committee of the Economic Council.
c) The Departmental Sub-Committee consists of the Secretary of the

Administrative Department to which the scheme relates (hereinafter referred to in this sub-
para as the concerned Administrative Department) and a representative each of the Finance
Department and the Planning and Development Department not below the rank of Deputy
Secretary. The Committee should observe the following procedure:
_i) The concerned Administrative Department should issue an office order

formally constituting a Departmental Sub-Committee and mentioning by designation, the
representatives of the Finance Department and the Planning and Development Department
who will be its members.
(ii) The Departmental Sub-Committee should be convened by the concerned

Administrative Department.
(iii) The procedure for submission of P.C.I Forms preparation of working papers,
incorporating comments received from other Departments, issue of orders, etc
should be the same as is observed by the Provincial Development Working
Party.
305
(iv) Copies of the minutes and the decisions of the Departmental subcommittee
should be endorsed to the Finance Department and the Planning and
Development Department.
(v) In the case of difference of opinion between the concerned Administrative

Department and the Finance Department, P.C.I. Form of the development
scheme in dispute along with a statement of points on which agreement could
not be reached should be referred to the Provincial Development Working
Party for a decision.
(vi) If any meeting of the Departmental Sub-Committee is not presided' over by

the Secretary of the Administrative Department concerned or if a meeting is
presided over by the Secretary of the concerned Administrative Department
but is not attended to by anyone of the members, the proceedings should be
deemed as irregular and the development schemes cleared at such meetings
would continue be treated as un-approved for the purpose of release of funds
by the Finance Department. If the absentee member or members communicate
his or their views in writing about development scheme or schemes to the sub-
committee in advance, the proceedings of the meetings should be considered
as regular in respect of such development scheme or schemes.
Development schemes for submission to Departmental Sub-Committee, Provincial

Development Working Party and Executive Committee of Economic Council should be
prepared in P.C.I Form
in accordance with such directives as are issued from time

to time by the Planning and Development Department.
e) The Administrative Department concerned should ensure that development schemes

of local significance are discussed in the concerned Divisional Council or other such body
before they are approved and included in the Annual Development Programme.
(f) After the development schemes are approved by the competent authority, a formal
sanction according administrative' sanction should be issued under intimation to the
Finance Department and the Accountant-General. A revised administrative sanction
should be issued of the estimated cost of the scheme is enhanced or the development
scheme is revised.
(g) If a particular development scheme has not been approved by the competent ,
authority in time for inclusion in the Annual Development Programme of a financial year
and in case the Administrative concerned Department considers it necessary to include it
in that Annual Development Programme in anticipation of the approval of the said
development scheme, the Secretary of the Administrative Department may take up the
matter with the Finance Secretary and the Planning and Development Department and
explain the circumstances which necessitate its inclusion in the Annual Development
Programme. If Finance Secretary and the Planning and Development Department agree
the development scheme should be included in that Annual Development Programme on
tentative basis.
306
4(5)(a) In the month of December each year the P&D Department should supply
copies of Form B. M. i 3 to the administrative departments for furnishing information relating
to new development schemes proposed to be included in the Annual Development
Programme. Only such new schemes which have been cleared by the competent authority, or
which have been agreed to be included in the Annual Development Programme on tentative
basis under para 4(4) (g) should be included in the form. While filling in the forms, the
following instructions should be kept in view:
(i) Separate form should be used for each sector/sub sector.
(ii) The nomenclature of all development schemes should be properly and

correctly stated and should correspond as for as possible to list of schemes in
the Plan.
(iii) Lumping of development schemes into a programme should be avoided.
(iv) The status of the development scheme should be clearly spelled out and should
not be confined to the term "approved" or "un-approved".
(v) All the figures should be in million and not in thousands.
(vi) Provision for the development schemes in the same sector or sub-sector should
be grouped on a functional basis and not on organizational basis.
(vii) In the case of development schemes where recoveries are expected the net and
gross expenditure should both be shown in the form.
(viii) Self-financing development schemes of Autonomous Bodies should also be

shown under the appropriate sector or sub-sector. .
(ix) if a development scheme is to be financed from foreign aid or loan the source
i.e name of country and agency should also be indicated.
(x) The receipts likely to accrue as a result of implementation of a development

scheme should be shown separately and attached to the form as annexure.
b) The Administrative Department should return the form B.M. 13, duly filled
in, to the Planning and Development Department, not later than 1st January of each year. The
schedule and memorandum in form B. M. 16 or 18 as the case may be, in respect of
development schemes so included should be furnished along with the form B.M. 13.
c) In the first half of January, the P&D Department should consolidate

information relating to on-going development schemes under each sector or sub sector on the
basis of the data supplied by the various departments,
d) The Annual Development Programme (first edition) should be prepared on the

basis of the information given in sub-para (b) and (c) above. The first edition should be
307
prepared in two volumes one for the New schemes and the other for the On-going schemes.
4(6) (a). A series of meetings are held in the Planning and Development
Department ordinarily during the period from about the 15th January to about the 10th
February for the consideration of the Annual Development Programme. At these meetings the
Finance Department and the concerned Administrative Department are dully represented. As
soon as the Programme of these meetings is finalised a copy thereof together with a copy of
first edition of the Annual Development Programme should be supplied to each of the
concerned Administrative Department. These Department should scrutinize the details
contained in the first edition of the Annual Development Programme relating to the
development schemes with which they are concerned and intimate to both the P&D Board
and the Finance Department the omissions and mistakes if any therein so as to reach the
Finance Department and the P&D Department at least three days before the date fixed for
consideration of those schemes. At these meetings the first edition of the Annual
Development Programme is considered and allocations are tentatively made for individual
schemes keeping in view the size of the Programme fixed by the Planning Commission and
the relative priority of each development scheme.
b) The Planning and Development Department should intimate to the Finance

Department and if necessary to the concerned Administrative Department also, the provision
approved for each scheme in as result of the scrutiny carried out in the meetings referred to in
sub-para (a) The P&D Deptt: should then prepare the Annual Development Programme
(second edition) on the basis of the decisions arrived at in those meetings. The second edition
should be prepared in only one volume showing the on-going and new schemes separately
under each sector and sub-sector. The Finance Department should transmit the second edition
of the Annual Development Programme to the Planning Commission, various Ministries of
the Government of Pakistan and the Planning and Development Department. The Finance
Department should at the same time indicate to the Ministry of Finance and the Planning
Commission the estimate of the resources expected to be available to the Provincial
Government for the execution of the Annual Development Programme.
c) The Federal Ministry of Finance will, by the 10th of March, determine in
consultation with the Provincial Government the final estimates of the resources expected to
be available to the Provincial Government for the execution of the
Annual Development Progamme. On the basis of these estimates the Planning Commission
308
will fix the size of the Annual Development Programme and the sectoral allocations and
communicates the same to the Provincial Government. On receipt of this information the
Annual Development Programme should be finalized by the Planning and Development
Department in consultation with the Finance Department. By the end of April, the approval of
the National Economic Council will also be received and any change or modification
necessitated as a result thereof should be incorporated in the Annual Development
Programme.
d) The Annual Development Programme as formulated in para (c) should be submitted

to the Council of Ministers at its meeting convened in May for consideration of budget
proposals for the coming financial year. The Annual Development Programme as approved in
the meeting should be printed and presented to the
Assembly. .
4(7) (a) The Annual Development Programme is divided into various sectors which do
not correspond to the scheme of accounts shown in the Details of Demands for Grants.
Generally one sector covers more than one head of account. The Annual Development
Programme, however, draws distinction between Revenue and Capital Expenditure. The
entire provision shown on Revenue Account is accounted for under the appropriate minor
head under each major function while the capital account is accommodated under the relevant
minor heads under the following major heads: -.
S.No. Functional Classification Name of Govt: agencies.
1. 000 General Administration

2. 200 Law & Order
3. 300 Community Services
(Like Roads and Highways, Broad
casting services etc.)
4. 400 Social Services (Like
Education, Health,
Population Planning etc.)
5. 500 Economic Services,
(Like Agric: Irrigation, land Recla-
mation, Rural Dev: Industries & Mineral
Resources and Other Eco-, nomic
Services,)
It may be noted that 8 is added before the functional classification Revenue

(development expenditure) and 9 is added before the functional classification for
development capital expenditure.
309
b) After the Annual Development Programme is finalised the provision proposed

therein for the various development schemes should be incorporated in the
"Estimates of Charged Expenditure and Demands for Grants, (Developmental)' under the
appropriate heads of account mentioned in sub-para (a).
4(8) (a) Article 124 of the Constitution requires that the Annual Budget Statement or a
Supplementary Budget Statement in respect of a financial year may, in relation to
Development schemes for which estimated expenditure for that year is specified in such a
statement and which will involve expenditure from the Provincial Consolidated Fund in
subsequent years, specify the estimated expenditure, for the Development schemes for each
of those subsequent years.. The statement containing such estimated expenditure of
Development schemes is called the Annual Development Programme. The A.D.P relating to
a financial year forms a part of the Annual Budget Statement or the Supplementary Budget
Statement in which the expenditure on those Development schemes for that year is specified
but it can be presented as a separate publication to the Provincial Assembly along with the
relevant Annual Budget Statement or the Supplementary Budget Statement, as the case may
be. .
b) The development schemes should be prepared for all the new development
schemes which are included in the Annual Development Programme and which are expected
to involve expenditure in the financial year or years subsequent to the year to which the
Annual Development Programme relates. Such a Development Estimate should either form
part of or accompany, the Annual Budget statement of the year to which the Annual
Development Programme rela1es. Similarly, Development Estimate should' be prepared in
respect of the development schemes which have not been provided for in the Schedule of
Authorized Expenditure for a financial year but are proposed to be provided for in a
Supplementary Budget Statement relating to that year. Such a Development Estimate should
either form part of, or accompany such Supplementary Budget Statement.
c) The Development Estimate should be prepared in form 8.M. 14 by the

Administrative Department concerned and sent to the P&D Department by the 15th March. It
should indicate in respect of each Development scheme:-
i) the name of the Development scheme.

310
ii) the total estimated cost of the Development scheme.
iii) the estimated expenditure on the Development scheme as proposed in the

Annual Budget Statement or the Supplementary Budget Statement, as the case
may be.
iv) the estimated expenditure in each of the subsequent years during which the
Development scheme is likely to be under implementation.
The expenditure shown under the above headings should not only be the total
expenditure on the Development scheme but also the component of Capital and Revenue
expenditure of such total expenditure. The foreign exchange component should not be shown
in the Development scheme. In the case of the Development
scheme executed by Autonomous bodies only the loans and grants payable by the Provincial
Government should be shown in the Development scheme. The P&D Department should
consolidate the estimates on sector-wise or sub-section-wise basis, as the case may be.
g) The system of committing the resources of the Province in advance as

envisaged in the Constitution, places heavy responsibilities on the Administrative
Departments who plan and execute Development schemes. They should ensure that the
Development scheme formulation and cost estimation fully takes into account all the
technical, administrative and financial factors involved before the estimates of Development
schemes and the proposed phasing of expenditure are finalized. In form 8.M. 14 the figures
under the columns "Phasing", that is expenditure for subsequent years, should as far as
possible be the same as given in P.C.I forms of the Development schemes as approved by the
competent authority. If for any reasons, the Department modifies the approved figures of
phasing the fresh phasing, before their incorporation in form B.M. 14 should be carried out
by a responsible officer and should not under any circumstances, be left to office.
CHAPTER-5
ESTIMATES OF RECEIPTS
5(1) (a) The estimates of receipts are compiled in the budget publication r entitled
"Detailed Estimates of Receipts". For compiling this publication the following information is
required in respect of each major head, sub-major head (if it exists), minor head and sub-
head:
311
i) Budget estimates of the coming financial year.

ii) Revised estimates of the current financial year.
iii) Budget estimates of the current financial year.
iv) Accounts of the financial year just closed.
The terms "budget estimates", "revised estimates" and "accounts" mentioned above
hate been explained in para 3 (23) and defined in paras 2(2), 2 (12) & 2 (60).
b) The budget estimate of the current financial year are already available in the
"Detailed Estimates of Receipts" for the current financial year. Only the other estimates and
the accounts mentioned in sub para (a) above are prepared by the Finance Department on the
basis of the information furnished by the various estimating officers, namely Collecting
Officers, Controlling Officers, Regional Heads where they exist and Heads of Departments.
The authorities named as Collecting Officer, Controlling Officers, Regional Heads and Heads
of Departments in respect of the various minor heads and sub-heads where sub-heads exist
are given in columns (3), (4), (5) and (6) respectively of part 01 of Appendix D.
5(2) The Finance Department should supply to the Collecting Officers by a date not
later than 1st August each year, blank form in which their estimates of receipts for the
coming financial year are to be prepared and submitted. Such forms should contain columns
arranged as in form 8.M, I to show:
(a) actuals of the year just closed,

(b) original budget estimates of the current financial year,
(c) revised estimates proposed for the current financial year and
(d) budget estimates proposed for the coming financial year
The figures of the original budget estimates of the current financial year referred to in item
(b) above, which are already available, should be entered by the Finance Department in the
forms before they are issued. The blank forms relating to each minor head of account or sub-
head subordinate to a minor head of account where such sub-head exists, should be supplied
in quadruplicate to the collecting officer of that minor head or sub-head as the case may be.
In the case of a minor head or sub-head where the controlling officer is the same as head of
the department the form should be supplied in triplicate only. In respect of the heads where
second estimates are required to be submitted by' the head of the department concerned or
where there are Regional Heads, extra copies of forms should be supplied to the collecting
officer concerned.
312
5(3). By 1st October each year the Finance Department should supply to the heads of
departments mentioned in column (6) of Part I of Appendix D, four copies of printed forms in
which their estimates of receipts for the coming financial year are to be prepared and
forwarded to the Finance Department. Such forms should contain columns arranged as in
form 8.M. 2 to show:
(a) budget estimates proposed for the coming financial year (to be entered by
Finance Department after the estimates are finalised by that Department);
(b) revised estimates of the current financial year (to be entered by the Finance
Department after the estimates are finalised by that Department);
(c) original budget estimate of the current financial year;

(d) accounts of the financial year just closed;
(e) original budget estimate of the financial year just closed;
(f) actuals of the two financial years immediately preceding that just closed;
(g) actuals for the last 8 months of the financial year just closed.
(h) actuals of, the current financial year for the first 4 months;
(i) revised estimate of the current financial year proposed by the Head of
Department and
j) budget estimate proposed for the coming financial year by the Head of
Department.
The figures of the original budget estimate of the current financial year item (e) above-the
original budget estimate of the financial year just closed-item (e) above and the actuals of the
two financial years immediately preceding that just closed item (f) above-should be entered
by the Finance Department in the forms before they are issued.
5(4) The- Collecting Officer should fill in the forms 8.M.1 received by him and after
signing them retain one copy for record in his office and forward the rest to the Controlling
Officer of the particular minor head or sub head concerned accompanied where he considers
this necessary by an explanatory note showing
the reasons for his proposal. The dates by which the estimates of the Collecting Officers
should reach the Controlling Officers are indicated in column (4) of Part I of .Appendix D.
5(5) (a) On receipt of the estimates of Collecting Officers the Controlling Officer could
313
scrutinize those estimates, add to, or reduce them if necessary in the light of any later
information of which he may be in possession. He should retain one copy of the estimates as
approved or revised by him, for record in his office and if he is not also the Head of the
Department forwarded the remaining copies, accompanied if he considers this necessary by
an explanatory-note, to the Head of the Department for the particular major head or minor
head concerned. The dates by which the estimates from the Controlling Officers for the
several heads of accounts should reach the respective Heads of Departments are indicated in
column (6) of Part I of Appendix D.
(b) In the case of Departments where these are Regional Heads, the estimates in form
B.M. should be routed through them and should reach them by the dates mentioned in
column (5) of Part I of Appendix D. The Regional Heads should scrutinize such estimates
and revise them, if necessary and consolidate them as revised by them for the whole region
properly arranged under minor or sub-heads. Such consolidated estimates, should be
forwarded to Heads of Departments so as to reach him by the date mentioned in column (6)
of Part I of Appendix D.
5(6) (a)' On receipt of the estimates from Controlling Officers in form B.M.I or if he is
a Controlling Officer on receipt of such estimates from Collecting Officers, the Head of the
Department should consolidate the figures furnished by the subordinate estimating officers in
respect of
the revised estimates of the current financial year; and

the budget estimates of the coming financial year;
for each major head of account in so far as he is concerned, properly arranged under the
various minor and detailed heads. He should scrutinize the consolidated estimates and revise
them if he considers necessary and enter the estimates as approved by him for each minor or
detailed head in the appropriate columns of form B.M.2 under the following headings;
i) Revised estimate proposed by the Head of Department (penultimate column of

form B.M. 2)
ii) Budget estimate proposed by the Head of the Department for the coming
financial year (last column of form B.M. 2).
In form 8.M. 2, the Head of Department should also furnish for each detailed head:
314
i) original budget estimate of the financial year just closed;
ii) actuals of the financial year just closed (fifth column of form B.M. 2) and
iii) actuals of the two financial year immediately from that just closed.
iv) actuals of the current financial year for a s many months as it is possible for
him to do plus similar actuals for a s many months of the preceding year as
when added together will give figures for a complete year (ninth and tenth
columns of form B,M. 2).
He should furnish these figures from the accounts maintained by him in accordance with
paragraph 12 (5). In compiling the estimates in form B.M. 2 the Head of Department should
round off figures under each item to the nearest ten i.e. the figures 4 or less should be ignored
while 5 or more should be raised to the ten above.
b) The Head of Department should prepare a note explaining the difference between
i) the revised estimate proposed by num for the current financial year and the
budget estimate of the current financial year and
ii) the budget estimate proposed by him for the coming financial year and the
revised estimate proposed by him for the current financial year.
c) A copy each of form B.M. 2 duly filled in, and the note prepared by the Heads of
Departments should be forwarded by them to the Finance Department by the dates noted in
column 7 of part I of Appendix D.
5(7) In preparing their estimates, the Collecting Officers and Superior estimating
officers should be guided by the instructions in paras 5(8) to 5(15). They should bear in mind
that the Finance Department is responsible only for the correctness of the estimates framed on
the material supplied by the Heads of Departments, but for the correctness of that material the
Collecting Officers and the superior estimating officers are responsible.
5(8) The estimates of receipts should be framed as accurately as it is possible to

forecast at the time of their preparation, for, on the forecast of receipts depends the financing
of the programme of expenditure in the various Departments. While the under-estimating of
receipts will unnecessarily depict an alarming position of ways and means an over-estimate,
on the other hand is likely to raise unnecessarily sanguine hopes which may be falsified in the
end. Therefore the estimates submitted by the estimating officers should neither be inflated
nor under pitched.
315
5(9) (a) The revised estimates for a financial year are forecasts, as accurate as it is
possible to make at the time, what the actual receipts of that year will be. The most important
guide to the preparation of such estimates will therefore ordinarily be found in the actual
receipts of those months of that year which have already elapsed. If an officer observes that
the actual receipts from a particular source of revenue reveal a growth or a diminution
compared with those of the corresponding period of the previous year, he will be justified in
assuming a continuance of the growth or decline at the same rate during the remaining
months. The proportionate estimate based on this assumption, should, however, be corrected
by
a) consideration of any other materials which are available for the formation of a sound
forecast. earlier collection of a revenue for instance, or the anticipation of Agricultural or
Commercial depression may suggest that the rate of growth or decline will be retarded or
accelerated, and the proportionate estimate should therefore only be used by the Estimating
Officer as one among a number of factors which influence hi_ decision. It is also rarely
suitable for use in estimating land revenue and other receipts for which a fixed demand is
formulated, or income, such a_ that from the sale of land and houses, which necessarily
fluctuates widely from year to year.
b) In all Cases of the reasons, which tile Collecting Officer adopts the figures which he
proposes for the revised estimates of the current financial year should be briefly but clearly
explained. This explanation should not be merely mechanical but should recount the
particular circumstances which have, in his opinion, led to a recorded increase or decrease in
the revenue of the earlier months, and the grounds on which he expects to obtain the balance
of the estimate in the latter part of the current financial year. A statement that the revised
estimate is based on the income to date plus that anticipated during the remaining months of
the current financial year is merely an arithmetical explanation, and is of no assistance to
Controlling Officers in deciding whether the estimate is responsible.
5{10) The actuals of the previous financial years and the revised estimates of the
current financial year ordinarily afford {he best guide in framing the budget estimates of the
coming financial year and a continuance of any growth or decline in income indicated by
them, may in the absence of definite reasons to the contrary be assumed in alt cases in which
proportionate estimates can be usefully employed. But special attention should be paid to new
sources of revenue which have not been taken into account in the previous financial years.
316
The (reasons, which have led to the adoption of the figures for the budget estimates of the
corning financial year, should be briefly and clearly explained.
5(11) In form B.M. I the Collecting Officers are required to furnish Original budget
estimate of the financial year (3rd column of form). Since the budget estimates of receipt for
a financial year is distributed to the various Collecting Officers, they will repeat in the
column for the original estimate or the current financial year in form 3.M. I the estimates they
proposed for that year.
5(12) (a) Form BM. I in respect of 0124-Land Revenue should be accompanied by a

statement in form B.M. 4 showing the actual demand, collection and balance upto the date of
its submission and also the Deputy Commissioner's estimates for the whole of the current
financial year and of the coming financial year. The totals for the revised estimate and budget
estimate in column 4 (Collections). should agree with the totals for the revised estimate for
the current financial year and the budget estimate for the coming financial year proposed in
form B.M. I. The statements in form B.M. 4 should be consolidated into one statement by the
Board of Revenue and such consolidated statement should be forwarded to the Finance
Department with the estimates in form B.M. 2 together with the original of the statements in
form B.M. 4.
b) The Deputy Commissioners should prepare on the basis of the latest information
available with them a final estimate for all sub-heads subordinate to the major head 0124-
Land Revenue and submit it to the Controlling Officer concerned by 10th April each year in
form B.M.2. The Controlling Officers should send these estimates revised if necessary to the
Board of Revenue who in turn should sent it to the Finance Department duly completed in
form B.M.2 and accompanied with a statement in form B.M as regards ordinary revenue and
a note explanatory of the variations not later than 15th April.
c) The Board of Revenue should in the budget estimate proposed by them under the
head 0124- Land Revenue provide for credits to the Provincial Consolidated Fund on account
of adjustments between the Provincial and Federal Government on account of annual military
grants of land and jagirs, if any.
5(13) (a) The head 1130-1 interest for showing the interest recoverable:
i) on loans and advances given by the Provincial Government;

317
ii) on securities;
iii) on investments of the Provincial Balances and
iv) on share capitals in commercial concerns.
It also includes the receipts on account of dividends on investments of the Provincial

Government in commercial concerns. The officers who are required to submit an estimate in
respect of. 1130-interest in form 8.M.1 for interest on any class of loan should attach to his
estimate a statement in form B.M.5 showing the rate of interest recoverable and other
information as required therein. The Head of Department, who prepares and submits the
estimate in form B.M.2, should consolidate these statements forward to the Finance
Department, with his estimate one statement for the whole province for each category of loan
dealt with.
b) With a view to obtaining a later and more accurate estimate Heads of Departments
concerned should furnish the Finance Department by 15th April each year with an estimate of
interest in form B.M.5. Any change proposed in the estimates furnished earlier should be
supported by explanatory memoranda.
5(14) (a) The Board of Revenue should submit to the Finance Department by the 15th
April each year a final forecast in form B.M 2 for the revised estimate of the current financial
year and the budget estimate of the coming financial year for all heads subordinate to the
major head 1320-Explanatory Receipts. I n order to enable the Board of Revenue to prepare
this forecast the Deputy Commissioners or Field Officers should submit to the Board of
Revenue not earlier than 1st April and not later than 16th April a final estimate in the same
forms as' the original estimate which should include the figures for sales of land and purchase
of proprietary rights which may have taken place since the submission of the last estimate
and any other changes that may be necessary on the basis of the most recent information
available.
b) The following special instructions govern the estimates under the heads (a) sale of
developed lands, and (b) purchase of proprietary rights by Government tenants.
i) By the 15th of September each year Deputy Commissioner or Field Officer

concerned should submit to the Board of Revenue a statement in form B.M.6
for sales of undeveloped lands and in form 8.M. 7 for sales of proprietary
rights.
ii) Deputy Commissioners and Field Officers who include in their budget
estimates any sums on account of such sales should attach to their estimates a
318
statement in form 8.M. 8 for sales of undeveloped lands and a statement in

form 8.M. 9 for sales of proprietary rights.
iii) Statements in respect of districts should be consolidated and where necessary,

corrected by the Board of Revenue. The consolidated statements should be in
the same forms and should be submitted with the budget estimates to the
Finance Department.
5( 15) Recoveries or repayments of loans and advances given by the Provincial

Government are taken as an item of receipt and credited to the head "Loans and Advances by
the Provincial Government". In preparing their estimates of loans and advances likely to be
required, the authorities named as Heads of Departments in column 6 of Appendix D should
at the same time forward an estimate of repayments or recoveries 'expected both for the
coming financial year in respect of the category of loans which should be prepared by the
Finance Department without obtaining any material from Heads of Departments. The
Accountant-General should however, furnish the required data and propose estimate under
the head 1130-Interest.
5(16) Refund of revenue is exhibited by means of separate deduct entry under the head
"Deduct Refund" subordinate to the relevant major heads for receipts and are not treated as
expenditure for purpose of Demands of Grants. While preparing the estimates of receipts, it
should be ensured that the proposed provision for refund of revenue is not deducted from the
gross estimates of revenue. Necessary provision on this account should be shown against the
head Deduct, Refund. The Collecting and Controlling Officers and heads of Departments as
shown in Appendix D for a receipt head of account will 'also act as the disbursing and
Controlling Officers and Heads of Department for refund under the same head.
5( 17) (a) The primary basis of budget estimates of receipts of Irrigation Department
should be the audited actuals of the past year and it will be sufficient if the average of the last
three years actuals is taken. Ordinarily the last three years actuals for which figures are
available should be most suitable but if any of these were abnormal years it should be
advisable to exclude such year or years and substitute other year or years or make the figures
of those years normal. It should however be clearly explained why and how the change has
been made. Having obtained the basic figure additions and deductions should be made on
account of
various causes indicated in form B.M. 21. The estimate as prepared should show clearly the
basic figure and the additions and deductions made for any of the causes.
319
b) The budget estimates should be prepared by the Collecting Officers in form

B.M. 21. It should be accompanied by form B.M. I and memo explaining variations between
the figures of budget estimate and the first revised estimate and submitted to the Head of
Department through the Regional Head.
c) As the second Budget Estimate, to be submitted to the Finance Department not later
than 15th April, confined to direct receipts only, it is imperative that the first Budget Estimate
for indirect receipts should be prepared very carefully. It should be prepared in the same form
in which the original estimate is prepared and should be based on the areas actually booked
during Rabi.
d) The first Revised Estimate for both direct and indirect receipts for the current
financial year' should be submitted along with the Budget Estimate for the coming financial
year. It should be prepared by Collecting Officers in form B.M. 22. When the first Revised
Estimate is submitted, the Collecting Officer has definite information so far as direct receipts
are concerned of the actual collection for the previous Rabi harvest. He does not however-
Definitely Know what the demand will be for kharif harvest. He should therefore take into
account the actuals of past year for this crop and any peculiar causes which will affect
receipts, such, as extension of Irrigation unsatisfactory water supply etc. The second Revised
Estimate is confined to direct receipt only and is submitted to the Finance Department by
15th April. By that time the required material viz, water rate and other items of collection,
such as actuals for rabi harvest and actual demand for kharif become available. The second
Revised should be prepared on the bases of such material in the same form as the first
Revised and should be accompanied by an explanatory memo.
5(18) Deputy Commissioners should prepare estimates of receipts under the head
1391-Miscellaneous-Fines and Forfeitures-Fees, etc, levied in Kachary Compounds. The
estimates should take into account all receipts likely to be realized from fee charged to the
petition and deed writers allowed to practise in the Kachary Compounds, and from shop rent
and other fees charged to sweet meat sellers and vendor of other eatables, and other
miscellaneous income creditable to the Katchary fund.
5( 19) The Accountant-General should furnish the necessary data and suggest the
estimates in respect of the heads of account 1212-Receipts in aid of Superannuation and
320
1391-Miscellaneous-Collection of payment for services rendered.
5(20) The estimates in form B.M.2 in respect of the heads or minor heads marked
astrick in part I of Appendix D should he submitted by the concerned Heads of Departments
to the Finance Department through their Administrative Departments.
5(21) As soon as the estimates of receipts are revised from the Heads of Departments
or the Administrative Departments, as the case may be, the Finance Department should
scrutinise them in detail and make such modifications as may be considered mercenary on the
basis of actuals or any other information which may be available with them. The figures
comprising such estimates as accepted by the Finance Department are called the first edition
figures of receipts. Such estimates in respect of each head should be incorporated in the
statements in the forms mentioned in para 5(22). In the case of the heads, for which estimates
are received from two or more Heads of Departments, the estimates relating to each Head of
the Department as accepted by the Finance Department should be incorporated in the above
mentioned statements separately.. These statements and the notes written in the Finance
Department on the estimates should be printed along with the notes etc. of the concerned
Head of the Department and supplied to
( i) the concerned Head of Department;

(ii) the concerned Administrative Department if it is not itself the Head of
Department and
(iii) the Accountant-General,
before 15th March. The Heads of Departments, the Administrative Departments and the
Accountant-General, may offer their comments on the estimates as accepted by the Finance
Department before 2nd April. The Finance Department should examine such remarks if any,
received, and revise the estimates if necessary after taking into account:
(i) the remarks, if any received on the first edition figures adopted by the Finance
Department;
(ii) any factor affecting the receipts not already taken into consideration and
(iii) the estimated receipts expected as a result of items of expenditure proposed for
inclusion through Schedules of New Expenditure.
The estimates so revised, which are called the estimates or figures of final revise should then
be incorporated in the statement in the forms mentioned in para 5(22i.
321
5(22) The budget publication which contains the estimates of receipts is entitled the
"Detailed Estimates of .Receipts". It consists of statements relating to:-
General Abstracts of Revenue Receipts,

Head wise estimate of receipts
(iii) Loans and Advances and
(iv) Public debt.
The General Abstract of Revenue Receipts is prepared in the following form:-

_______________________________________________________________
Budget Estimates 19……………………… (Coming financial year),

Revenue Receipts Existing New and Borrowings Other Total
Taxation increased Receipts
Taxation.
_______________________________________________________________
1 2 3 4 5 6
_______________________________________________________________
The head wise estimates of receipts should be prepared for each head of account
separately. These estimates consist of the following three parts:
Abstract
Summary
Details
The forms adopted in preparing these are the following:
Abstract
(Name of Head)
Existing Taxation.
New and increased Taxation. Borrowings

Other Receipts.
(b) Summary
Head of Department…………………Designation of Head of Department),
19……… 19…….. 19………

(Coming (Current (financial year
Financial financial just closed
Year) year)
Budget Revised Budget Accounts
Estimate estimate estimate
_______________________________________________________________
322
1 2 3 4 5
_______________________________________________________________
Minor Heads
_______________________________________________________________
Total
_______________________________________________________________
(c) Details
_______________________________________________________________
19………… 19………… 19……….. (Coming

(Current (Financial year
Financial Financial just closed)
Year.) year.)
_______________________________________________________________
Budget estimate Revised Budget

Accounts
Estimate estimate estimate
_______________________________________________________________
Minor Heads and

Sub-Heads
_______________________________________________________________
The Statements relating to "Loans and Advances" and "Public Debt" are prepared in
the same forms as those adopted for the head wise Estimate of Receipts".
CHAPTER - 6
ESTIMATES OF EXPENDITURE ON PERMANENT ACTIVITIES
6(1) (a) Expenditure on permanent activities. will consist of all current expenditure
other than-
(i) new expenditure as defined in item No.2 (46) Chapter 2 of this Manual.
(ii) expenditure on temporary continuing activities as defined in Chapter 7 (1).
(11)At work for which provision existed in the original or a supplementary Schedule
of Authorised Expenditure of a financial year, called a work-in-progress if it is proposed to
continue that work during such next financial year. Expenditure on work-in-progress is
actually of the nature of expenditure on temporary continuing activities discussed in Chapter
7 but its estimates are prepared along with, and in the same manner as, the estimates relating
to expenditure on permanent activities.
323
6(2) The estimates of expenditure on permanent activities and works in progress are
prepared by the various estimating officers, namely the Disbursing Officers, Controlling
Officers, Regional Heads where they exist, and Heads of Departments. The authorities named
as Disbursing Officers, Controlling Officers, Regional Heads: where they exist, and Heads of
Departments in respect of the various minor heads and sub-heads, where sub-heads exist, are
given in columns (3 . (4), and (6) respectively of part I of Appendix D.
6(3) (a) for the purpose of preparing the estimates mentioned in para 5(2}, the Finance
Department should supply to all the Disbursing Officers, except those mentioned in sub-para
(b) by a date not later than 1st August each year, blank forms in which their estimates of
expenditure on permanent activities for the coming financial year are to be prepared and
submitted. Such forms should contain columns arranged as in form !3.M. I to show:
(i) actuals of the financial year just closed;
(ii) original estimate of the current financial year;
(iii) the modified grant of the current financial year;
(iv) budget estimate proposed for the coming financial year and;
(v) foreign exchange component of the budget estimates proposed for the coming
financial year. .
The blank forms relating to each minor head of account or sub-head subordinate to a
minor head of account, where such sub-head exists should be supplied in quadruplicate to the
Disbursing Officer of that minor head or sub-head as the case may be in the case of minor
head or sub head where the Controlling Officer is the same as the Head of the Department the
form should be supplied in triplicate only. The Disbursing Officers of the Departments where
there are Regional Heads should be supplied with one copy more than the number mentioned
above.
b) In respect of the heads of accounts relating to the:
(i) Irrigation Department,

(ii) Buildings and Highways Departments and
(iii) Public Health Engineering Department.
324
The Finance Department need not supply forms B. M.I. The Disbursing Officers
dealing with these heads should either obtain such forms by direct indent on the Government
Printing Press or they should be supplied such forms by the concerned Head of Department.
6(4) (a) By 1st October, each year the Finance Department should supply to Regional
Heads and the Heads of Departments mentioned in columns (5) and (6) of part II of Appendix
'D' four copies of printed forms in which their departmental estimates of expenditure on
permanent activities and works in progress for the coming financial year are 10 be prepared
and forwarded to the Finance Department. Such forms should contain column (ranged as in
form B.M. 2 to show:-
(i) Budget estimate proposed for the coming financial year (to be entered
by Finance Department after the budget estimate is finalized by that
Department);
(ii) revised estimate of the current financial year (to be entered by the
Finance Department after the revised estimate is finalised by that
Department);
(iii) original budget estimate of the current financial year;
(iv) accounts of the financial year just closed;
(v) original budget of the financial year just closed;
(vi) actuals of the two financial years preceding that just closed;
(vii) actuals of the last eight months of the financial year just
closed; .
(viii) actuals of the first four months of the current financial year;
(ix) budget estimates proposed for the coming financial year by

the Head of the Department, and
(i) foreign exchange component of the budget estimate proposed

for the coming financial year.
b) Form M.2 for preparing estimates of expenditure on works relating to Irrigation,

buildings, Highways and Public Health Engineering Departments should contain additional
columns to indicate:
(i) the amount of sanctioned estimates;

325
(ii) the outlay upto the end of the financial year just closed and
(iii) the probable outlay in the current financial year.
Columns relating to (i) and (ii) should be shown before the column "Budget Estimate for the
coming financial year" while column relating to (iii) should be inserted before the column
"Budget Estimate for the coming financial year proposed by the Head of Department.
6(5) (a) Before supplying form B.M.1 and B.M.2 to the various Disbursing Officers
and Heads of Departments respectively, the Finance Department should get printed therein:-'
(i) the major heed; the sub-major head, if any; the minor head, the sub-herd, it
any and the primary and the secondary units of appropriation with which the
Disbursing Officer to whom the form is to be supplied is concerned;
(ii) the original estimate of the current financial year, the original budget estimate
of the financial year just closed.
(iii) the amount of sanctioned estimate in respect of works relating "(Q the
Irrigation, Highways, Buildings, and Public Health Departments in the
appropriate column.
b) In the forms B.M.1 and B.M.2 the major head, the sub major head, if any, the
minor head, sub-head, if any primary and secondary units of appropriation and detailed heads
should be similar to, and in the same order as, shown in the details of Department for Grant')
and Charged Expenditure for the current financial year. Any change made in the
classification or heads of accounts after the printing of the Details of Demands for Grants and
Charged Expenditure for the current financial year should, of course, be carried out in the
forms before they are printed.
6(6) (a) -The Disbursing Officer should fill in the forms B.M.I received by him and,
after signing them retain one copy for record in his office and forward the rest to the
Controlling Officer for the particular minor head or sub-head concerned accompanied, where
he considers this necessary, by an explanatory note showing the reasons for his proposal.
The date by which the estimates of the Disbursing Officers could reach the Controlling
Officers are indicated in column (4) of Part II of Appendix 'D',
(b) on receipt of the estimates of Disbursing Officers, the Controlling Officer should
scrutinize these estimates and add to or reduce, them if necessary, in the light of any later
326
information of which he may be in possession. He should retain one copy of the estimated, as
approved or revised by him, for record in his office and if he is' not also the Head of
Department forward the remaining copies, accompanied if he considers this necessary by an
explanatory note, to the Head of the Department for the particular major head or minor head
concerned. The dates by which the estimates from the Controlling Officers for the several
heads of accounts should reach the respective Heads of Departments are indicated in column
(5) of part 11 of Appendix 'D'.
(c) in the case of the Departments where there are Regional Heads, the estimates in
forms B.M.1 should be routed through them The Regional Head should scrutinize such
estimates, revise them if necessary and consolidate them as revised by him for the whole
Region properly arranged under minor and sub-heads. Such consolidated estimates should be
forwarded to the Head of Department so as to reach him by the date mentioned in column (6)
of part 11 of Appendix 'D'.
(7) On receipt of the estimates the Head of the Department should consolidate the
budget estimates of the coming financial year for each major head of account in so far .as he
is concerned properly arranged under minor and sub-heads. Before consolidating the-
estimates, he should check and verify from the records of his office the estimates of the
subordinate estimating officer relating to the cost of the permanently sanctioned
establishment, fixed allowances, contingencies etc. He may revise the consolidated estimates
if he considers necessary and enter such modified estimates for each minor or sub-head in the
appropriate column of form B.M,2 under the budget estimate proposed by the Head of the
Department for the coming financial year (last column of form B,M.2). In form 8.M.2, the
Head of Department should also furnish for each detailed head the
(i) actuals of the last two financial years immediately preceding that just
closed.
(ii) actuals of the financial year just closed (fifth column of form B.M.2)
and
Actuals of the first four months of the current financial year and the last eight
months
of the financial year just closed (ninth and tenth columns of form
B.M.2). "
He should furnish these figures from the accounts maintained by him in accordance with
327
paragraph 13 (8).
6(8) After finalizing and consolidating the estimates as in para 6(7) the Head of
Department should prepare 3 budget note containing justification for his estimates arranged
by minor or sub-heads in the same order in which his estimates have been consolidated. in
this note each primary unit should be dealt with separately. The budget note should contain
an explanation of the difference between the proposed estimates for the coming financial year
and the estimates of the current financial year as shown in the first edition. It is important to
explain the cause of increase under pay of officers and pay of establishment that is whether it
is due to increments sanctioned increase of permanent establishment or any other reason.
Under the other primary units increases unless satisfactorily explained will be disallowed by
the Finance Department.
6(9) (a) .A copy each of form B.M.2 and the Budget note prepared by the Heads of
Departments should be forwarded by them to the Finance Department by the dates noted in
column 7 of Part II of Appendix D along with the following documents:
(i) Estimates of the Disbursing Officers in form B.M.1.
(ii) An abstract statement in form B.M.3 giving the number and rates of pay of
officers and staff provided for under Pay of Officers and Pay of Establishment
and the details under the secondary unit "Other Contingencies".
(iii) Details in form B.M.10 relating to pay etc. of officers and staff provided for
under pay of officers and pay of Establishment prepared for gazetted and non-
gazetted officers separately.
(iv) Details in form B.M.12 in respect of external expenditure which have been
included in forms B.M.I and BM.2. .
6 (10) (a) The Finance Department should scrutinise the estimates received from the
Heads of Departments and add to, or reduce, them on the basis of the information available
by the Heads of Departments or other authorities to the Finance Department. The estimates so
revised. and adopted should be entered in the second column of form B.M.2 meant for the
budget estimate of the coming financial year. Such estimates are called the first edition
figures of the estimates and the notes in which the Finance Department secrutinised the
estimates and adopted the first edition figures are called the first edition budget notes.
b) in the case of minor or sub-heads for which estimates are received from two or more
328
Heads of Departments, the Finance Department should first consolidate the estimates for that
minor or sub-head as the case may be before they are scrutinized.
6 (11) The Accountant-General after scrutinising the estimates particular those of

establishment charges should forward his remarks on the estimates of the Heads of
Departments to the Finance Department by the 10th of March. In reviewing or checking the
estimates of the Heads of Departments the Accountant-General
is expected to keep himself informed of all the circumstances which affect the expenditure of
the Provincial Government. He should take into account all cases in which transfer
adjustments with other Governments and Departments as well as transfer entries between
different heads of account have to be made in the accounts of the year to which the estimates
relate e.g.
(i) Commuted value of pensions, leave salaries and jail charges, payable to or
recoverable to or recoverable from other Governments;
(ii) Contributions recoverable for Railways Police;
(iii) Apportionment of the cost of Forest surveys and Forest maps;
(iv) Apportionment between land Revenue and Scientific Departments of

expenditure on surveys;
(v) Miscellaneous adjustment between the Central and Provincial Governments;
(vi) Overpayments and advances of previous years recoverable during the

following year;
(vii) Distribution of the cost of Public Works establishments and tools and
plant charges;
(viii) Transfer entries on account of
(a) Lapsed bills and lapsed deposits;
(b) Charges for interest on capital expenditure of all Commercial Departments or

part of a Department placed on Commercial basis;
(c) Payments of interest and repayments of principal in respect of loans from the
Central Government to Provincial Governments.
(d) Interest on Service Funds;

329
(e) Expenditure incurred in the Survey of Pakistan Department for

Provincial Government;
(f) Sums payable by one Government to another where it is agreed that the whole
amount will be paid in a lumpsum;
(g) Joint establishment or on account of transaction where a fixed distribution of

cost between Central or Provincial or between two or more. heads is
prescribed and where it has been decided that such distribution should be
made annually,
(h) Expenditure on construction of Irrigation, Navigation, Embankment and

Drainage Works for which Capital Accounts are kept and which is:
(i) financed from Relief Fund,
(ii) financed from Ordinary Revenue or
(iii) financed from Ordinary Revenue in previous year but repaid during the
year from Capital Account.
(i) Expenditure met from Relief Fund on Irrigation .Navigation, Embankment and
Drainage Works for which Capital Accounts are not kept;
(j) Interest for the year on Expenditure on Irrigation, Navigation Embankment

and Drainage Works as calculated in part I V of Appendix 3 of Account Code,
Volume IV, Form 60, Administrative Accounts of Irrigation, Navigation and
Drainage Works;
(k) Portion of land Revenue due to works of Irrigation, Navigation Embankment

and Drainage for which Capital Accounts are kept;
(I) Portion of land Revenue due to works of Irrigation Navigation Embankment

and Drainage for which no Capital Accounts are kept.
6 (13)The Heads of Departments and the Accountant-General should forward by the

10th March their comments to the Finance Department on the first edition figures of
estimates adopted by that Department and also no such points in the first edition budget notes
of the Finance Department on which their comments are specifically invited or may be
desirable and useful in finalising the estimates.
6 (14)The finance Department should re-examine the estimates after taking into
account:
(i) the comments of the Heads of Departments on the 1st edition figures of
estimates and the first edition budget notes;
330
(ii) the comments of the Accountant General on the estimates of the Heads of
Departments and the first edition figures adopted by the Finance Department
and
(iii) any other factor which was not before the Finance Department when the first
edition figures of estimates were adopted;
6 (15) The estimates of expenditure on permanent activities and on works in progress

should be prepared as accurately as possible while farming such estimates the following
instructions should be borne in mined:
(i) Provision should be included under proper sub-heads in consultation with the
Accountant-General where necessary.
(ii) Provision should be included for all items that can be foreseen. At the same
time it is essential that the provision is restricted to the absolute minimum
necessary.
(iii) The first edition figures of estimates relating to the coming financial year
should generally be based on the corresponding first edition figures relating to
the current financial year after taking into account:-
(1) any post made permanent or any decision taken to economic expenditure after
the estimates relating to the current financial year were finalised.
(2) the increase expected on account of normal increments of officers and

staff and
(3) _ any orders passed or any circumstances arising after the finalisation of the
estimates relating to the current financial year necessitating change in the
estimates.
(iv) The estimates for a financial year should provide only for what is expected to
be actually paid under proper sanction during the year including the arrears of
the past years. Regarding the provision proposed for payment of the arrears of
the past years the onus of providing that payments thereof could not be
anticipated lies on the concerned Controlling Officers.
(v) In farming the estimates for permanent establishment the pay including
increments, likely to be drawn by persons on duty during the year should be
provided for. No provision should be made in the estimates for appointment to
be held in abeyance. Provision for those who are on deputation or absent in
other ways and are not likely to return to the Department within the financial
year to which the estimates relate, should be excluded.
(vi) Provision for leave salary should be proposed against the entry Leave Salary
under both the primary units Pay of Officers and Pay of Establishment. Such
Provision should be based on the amount estimated to be required for payment
of leave salary to the officers and staff likely to be on leave during the
financial year to which the estimates relate. In the case of establishments
331
having leave reserves a deduct entry equivalent to the provision proposed for
Leave Salary should be made against Deduct probable savings under the
concerned Primary Unit of Appropriation. A deduct entry should also be
made for probable savings in the case of establishments having no leave
reserve where experience shows that saving may be anticipated for other
reasons.
(vii) A comparison of the grant relating to the financial year just closed with the
actuals of that year will show where the estimates relating to that year went
wrong and will enable the concerned Head of Department to estimate with
greater accuracy.
(viii) Lump provision may be included for Traveling Allowance and Other
Allowances and Honoraria. Any excess proposed over the provision made in
the first edition figures of the current financial year should be justified as
otherwise the Finance Department will reduce the estimate to the level of the
current financial year's first edition figures of estimates.
(ix) All compensatory allowances drawn by establishments included under the

primary units of appropriation Pay of Officers and Pay of Establishment
should be provided for under the primary unit Other Allowances and
Honoraria. .
(x) The estimating officers should attach with their estimates an abstract statement
in form B.M.3 which should show the amount proposed for each of the
important items of expenditure comprising the estimate of Contingencies.
Comparatively minor and less important items should be lumped together and
shown as Other Contingencies. in form 8.M.1 and B.M.2 also all important
items of contingent expenditure should be shown separately and compa-
ratively minor or less important items should be lumped together and shown as
other contingencies Estimates of fluctuating items of expenditure under
Contingencies should be based on the provision for those items in the first
edition figures of estimates of the current financial year viewed in the light of
the average of the actuals of the three years preceding the current financial
year and allowance made for causes likely to modify that figures. Any excess
over the provision in the first edition figures of estimates of the current
financial year should be justified as otherwise it will ordinarily be disallowed
by the Finance Department.
(xi) The Head of Department should include where considered necessary under
primary units rather than in the Grant as a whole lump sum cuts for savings
based an their knowledge of the probable course of expenditure and past
experience.
(xii) Provision for losses should not ordinarily be included in the estimates.
If however, the nature of the work of a Department is such that some losses
must be regarded inevitable each year, provision may be made with the special
sanction of the Finance Department in each case. .
332
(xiii) The figures relating to the expenditure charged upon the Provincial
Consolidated Fund should be shown in red ink to distinguish them from the
items of expenditure which are not so charged upon the Provincial
Consolidated Fund.
(xiv) In compiling the estimates in form B.M.2 the Heads of Department should
round-off figures under each item to the nearest ten, i.e. the figures 4 or less
should be ignored while 5 or more should be raised to the ten above.
(xv) In accordance with the rules of classification, certain classes of recoveries are
exhibited as reduction of expenditure in the accounts and estimates. In such
cases the estimates of recoveries should be prepared under the appropriate
head and exhibited at .the end of the summary in the manner shown below:-
MAJOR HEAD 230-JAI LS AND CONVICT SETTLEMENTS
1986-87 1985-86 1985-86 1984 -85

Budget Revised Budget
Estimates Estimates Estimates Accounts.
SUMMARY
A-Jails
B-Jails Manufacture
C-Charges on account of
persons confined in jails
outside the province.
D-Works
Gross Total 230-Jails and

Convict Settlements.
(xvi) The Deputy Commissioners who are Disbursing Officers in respect of "OOO-
General Administration -E-District Administration General Establishment-Other
Establishment-Conservancy of Katcheri Compounds" should limit their estimate
under this head to the estimated receipts plus any balance at the credit of the
concerned Katcheri Fund disclosed by the proforma account maintained for the
purpose. A copy of the proforma account duly verified by the Accountant-
(xvii) General, should accompany the estimate for this head.
(xvii) Ordinarily contingent charges for a treasury should be provided for in, and met
from, a Deputy Commissioner's general grant for contingencies under the minor
head "General Establishment". The separate small grant given for "Contingencies"
under the subhead "Treasury Establishment-Contingencies" is intended to meet
charges which are special to a treasury, such as purchase of money bags.
333
(xviii) The estimate under "519-Cooperation" should be accompanied by a statement

showing the number of societies started in the last three working years of the
Department. The grant to cooperative unions should be limited to the amount
sanctioned by the Provincial Government.
(xix)(a)Under "O28-Payment of Commuted Value of Pensions" estimates for the coming

financial year in respect of the commuted value of pensions payable to, and
recoverable from, other Government, should be based on the estimates for the
coming financial year furnished by the Accountant-General or if no such estimates
are received, on the information furnished by the Accountant-General, in the
Second Statement. of Excesses and Surrenders for the current financial year. The
estimates of commuted value of pensions payable to Government servants. in a
latter and these estimates should be finalized by the Finance Department in the
Light of the estimates received from the Accountant-General.
(xx) (a)As far as possible all printing and lithographic work for Provincial Departments
and offices is executed at the Government Presses and any orders for printing at
private presses will be placed and paid for by the Controller of Printing and
Stationery only. It, therefore, cannot be estimated for any particular Department
what the cost of printing and lithography at private presses will be, as this will
depend on the state of work from time to time at the Government Presses. The
Controller of Printing & Stationery, should prepare the estimate under these
heads for the Province as a whole after obtaining from the various !-:leads of
Departments such forecasts of the total amount of printing and lithography requ-
ired as will enable him to base his estimates. Heads of Departments and certain
others are authorized to sanction charges for printing at private presses within
certain small specified limits. The Controller of Printing and Stationery should
arrange to make small allotments to meet such purposes.
(b) The Heads 0f Departments should submit to the Industries, Commerce end mineral
Resources Department, not later than 10th August each year, an estimate of the value
to the stationery required from the Provincial Stationery Office during the coming
financial year for their own offices and for the offices subordinate La them. As an
exception to the general rule, such estimate should be accompanied by revised
estimate for the current financial year. But the inclusion of an increased Provision in
such revised estimate does not do away with the necessity of making a separate
application for the excess required,
(c) The Controller, Printing and Stationery should submit to the industries, Commerce
and Mineral Resources Department not later than the 10th August each year an
estimate of the value of printing paper and binding materials likely to be required by
the several Departments and to be obtained from the Provincial Stationery Office
during the coming financial year. Such an estimate should, in exception to the general
rules be accompanied by revised estimate for the current financial year. But the
inclusion of an increased provision in such revised estimate does not do away with the
necessity of making a separate application for the excess required.
(d) The Heads of Departments should formulate instructions themselves for the guidance
of the authorities subordinate to them for submission of estimates or other material
334
required by the Heads of Departments to base their estimate.
(xxi) The minor head 'Special Commissions of Enquiry is meant to provide for cases of
enquiry into general questions only. All expenditure incurred on departmental
enquiries held to investigate the conduct of Government servant should be debited to
the major and minor head under which provision is made for the pay of the
Government servant whose conduct is the subject of investigation
(xxii) All expenditure from the Provincial Consolidated Fund for municipalities or other
local bodies, other than loans granted by the Provincial Government, Unless special
orders are issued to the contrary take the form of grants in aid to the local Bodies
concerned. Grant in aid to Local Bodies should be provided for under the relevant
heads of accounts Ly the concerned Heads of Departments.
6(16)The following instructions should also be observed in the preparation of estimates

relating to work in progress:-
(i) The works provided for in the list of works in progress should be listed
individually. The list should be classified by minor head and sub-hero and
contain the following information:-
(a) sanctioned estimate,

(b) outlay upto the end of financial year just closed,
(c) allotment for the current financial year,
(d) actual outlay in the current financial year,
(e) probable total outlay for the current financial year and
(f) proposed provision for the coming financial year.
To facilitate preparation of estimate and to avoid duplication of work, additional

columns have been provided in form B.M.2. A separate list in form B.M.2 is there-
fore, not required to be submitted along with form B.2.
(ii) The total amount spent upto the end of the financial year just closed
plus the amount anticipated to be spent in the current and the coming
financial years should in no case exceed the amount of sanctioned
estimate without a detailed explanation of the reasons for excess. The
Head of Department should also give reference to or attach copies of
the orders of the competent authorities according to revised adminis-
trative approval in cases where the revised sanctioned estimate exceeds
the previous estimate by more than ten percent for any work. In the
absence of this, the finance Department will disallow the excess.
(iii) In estimating the amount required for works in progress the tendency
to over estimate the amount of work which can be carried out and paid
for in the current financial year should De strongly resisted. In the case
of developmental expenditure it should be ensured that the estimate of
work proposed for the coming financial year does not exceed the
provision approved for that year in the Project Estimate. If it exceeds, a
detailed explanation should be furnished for that work.
335
(iv) The estimates under The minor heads 'Extension and Improvements'
and Maintenance and 'Repairs' of the major function 520-irrigation and
310-Civil Works should be prepared for each circle separately and for
the Province as a whole. In regard to estimate for maintenance and
repairs past actuals are the best guide. Reasonable allowance should
however, be made for the slow but steady tendency of expenditure to
increase as new works are constructed. . Amount relating to Drains
included in the estimates under the above mentioned minor heads
should be shown specifically in a separate statement.
(v) The estimates for repairs under the Minor Function-310-Works is in

the form of lump sum for each of primary unit with separate reserves
for repairs to buildings and repairs to communications. This should
include 'Ordinary repairs only. list of special repairs relating to
building should be forwarded by all heads of Departments to the Chief
Engineer by 1st December, who should .odd to it a list of special
repairs required for works pertaining to all Departments which fire
reported as necessary and advisable by officers of the building
Departments. The Chief Engineer should then add the figures for
special repairs to those of ordinary repairs under different primary unit
and submit a consolidated estimate to the Head of Department by 15th
December.
The explanatory memo accompanying the estimates should indicate the nature of transactions
covered by the figures in the demand statement and should compare them which the estimates
for the current financial year. The demand statement should also show the opening and
closing balance and the limit fixed for each kind of transaction.
6 (17) The estimates under "the minor head 'Tools and Plant' should be prepared
according to prescribed detailed heads for the whole province.
6 (18)(a) loans granted by the Provincial Government fall under the following
categories:-
LOANS TO MUNICIPALITIES
ADVANCES TO CULTIVATORS
ADVANCES UNDER SPECIAL LAWS.
LOANS TO GOVERNMENT SERVANTS..
(b) The authorities named as Head of Departments in column (6) of Appendix 'D' in
respect of the loans of the various categories mentioned in sub-para (3) should submit
their estimates in respect of such loans except those relating to Loans to Government
Servants through the Accountant General. Such estimates should be in form B.M.2
accompanied by a statement in form B.M.11 and should reach the Accountant-
General by 1st January. The estimates relating to Loans to Municipalities should
336
include provision only for the Loans for which applications have been received.
Details of such loans should also be furnished. While submitting the estimates for the
coming financial year, the Heads of Departments should deal also with the revised
estimates of the current financial year and explain the causes of variations between
the sanctioned estimates and the proposed revised estimates of the current financial
year.
(c) On receipt of the estimates mentioned in sub-para (0) the Accountant General
should check me principal outstanding at the beginning of the current financial year in
the case of all categories of loans and fixed recoveries in the case of loans falling
under Loans to Municipalities supply such further information as is required to
complete the forms and forward the estimates to the Finance Department by 1st
February.
(d) With a view to obtaining a later and more accurate revised estimate the Heads of
Departments should furnish by the! 5th January revised figures in form B.M.11 in
regard to fresh advances or repayments of loans already made. Any change proposed
in the figures furnished in the earlier estimates should be justified.
(e)For determining excesses or savings over the grants, Heads of Departments should
also furnish to the Finance Department by the 1st January final statement of excesses
and surrenders for the various classes of loans and advances.
(f)In regard to loans to local bodies, the Deputy Commissioners on the basis of the
applications for loans received should intimate to the Finance Department direct by
the 1st March at the latest provision to be excluded from the Estimates proposed for
the coming financial year. In the absence of any intimation from the Deputy
Commissioners it will be assumed that all loans provided for will be required by the
local bodies concerned.
(g)The authority required to submit estimates relating to loans should formulate rules
for the submission by the authorities subordinate to him of estimates applications or
forecast of applications for loans or other material on which to base his estimates.
(h) Estimate for Loans to Government Servants and advances admissible to

Government servants should be framed by the Finance Department on the basis of the
past actuals and such other relevant information as Finance department may possess.
337
6(19) (a) As the closing balance of the Provincial Government at the end of a
financial year will be its credit in the books of the State Bank as on the last day of that
year, that is 30th June, plus the physical amount of its cash in its treasuries and sub
treasuries on that date, no inter-government adjustments relating to that financial year
can be carried out after the 15th of July of the next financial year on which date the
books of the Bank are closed for the month of June. Every endeavour must therefore,
be made to settle as far as possible all book transactions relating to a financial year
before the close of that year and reduce the number of the outstanding to the
minimum as adjustments that remain unadjusted will be taken against the balances of
the Governments concerned in the accounts of the subsequent financial year.
(b) Inter-government adjustments may be classed broadly under the following

categories:
(i)Adjustments of which the amounts are fixed before hand by component authorities
and are not dependent upon the actuals of the financial year.
(ii) Adjustments made on the basis of actuals for the financial year.
(1) on account pf the sanctioned cost of an establishment or a share

thereof and
(2) on account of the cost of service calculated at agreed rates or on a

share of percentage of actual expenditure.
As regards items falling under class (i) the adjustments can be made before the close
of the financial year. Similarly in regard to items falling under class (ii) (1) the data
for calculating the amount being fixed the adjustments can be effected before the
close of financial year. In respect of items falling under category (ii) (2) the adjust-
ments might be effected within the financial year on the basis of a calendar year. In
cases however where the devise of the calendar year can not be suitably adopted
adjustment may be made on the basis of approximate figures the final corrections
being made in the accounts of the next financial year.
(c) Estimates of claims likely to be made for a particular financial year

against other Governments etc. should be submitted by the Heads of
Departments concerned to their Administrative Departments by the
10th January of the previous financial year. Any change which the
Heads of Departments may consider necessary in the estimate for the
current financial year should also be intimated to the Administrative
Departments at the same time. The amount required to be adjusted
should be communicated by the Administrative Department to the
Concerned Governments, be included in the estimates of the Provincial
338
Government on the receipt or expenditure side according to the rules

relating to the exhibition of recoveries in Government accounts.
6(20) Provision for interest on capital should be made in the estimates relating to
commercial departments such as Forest, Irrigation etc. Such provision should be
estimated by -the Head of Department concerned on the basis of the capital invested
and the rate of interest prescribed by the Provincial Government from time to time
CHAPTER-7
ESTIMATES OF EXPENDITURE ON CONTINUING TEMPORARY

ACTIVITIES.
7 (1) When expenditure on an activity is sanctioned on temporary basis and

provided for in a financial year either:
(i) in the original or a supplementary Schedule of Authorized

Expenditure,
and when that activity is to be continued on temporary basis even after that financial
year the expenditure on that activity for such next financial year will be "expenditure
on continuing temporary activities". If temporary staff is sanctioned in the course of a
financial year under delegated powers and expenditure thereon is met from lump sum
provisions for temporary posts provided for that financial year the expenditure on the
continuance of that staff during the next financial year will be “new expenditure” and
not expenditure on continuing temporary activity. Expenditure on temporary
continuing activities may be-
(a) current expenditure on temporary continuing activities,
(b) expenditure on works in progress and
(c) expenditure on development on-going schemes.
7 (2) Proposals involving current expenditure on continuing temporary

activities should be sent to the Finance Department by the concerned Administrative
Department by 1st October at the latest. . Failure to do so will result in non provision
of funds for the expenditure. The proposals should contain, among other things,
information on the following points:-
(a) The need for the continuance of the activity should be explained. It
should also be stated what inconveniences and difficulties will be
caused and what wasteful expenditure will result, if the activity is
discontinued.
(b) The number, the rates of pay, and the period of employment of officers
339
and staff proposed should be stated together with the expenditure

involved on pay of officers, pay of establishment, other allowances and
honoraria, traveling allowances and contingencies.
(c) If the proposal involves any loss or increase in receipts, the amount of
such loss or increase should be indicated.
(d) The foreign exchange component of the expenditure should be shown.
7 (2) The Expenditure Wing of the Finance Department should examine the
proposal and return it to the concerned Administrative Department with its advice. A
copy of such advice, if it contains approval of the proposal, should be communicated
to the Budget Wing of the Finance Department with details of the expenditure
approved. It should be noted that the period available for finalising such proposals is
limited. If the proposals sent by the Administrative Department ere not complete, the
Finance Department may have to return it to the concerned Administrative
Department for furnishing information the points which the finance Department may
consider essential for a proper appreciation of the proposals. This may delay the
finalisation of the proposal. Some-times the delay may be so long that the proposals
may not be finalised in time to be included in the Annual Budget Statement. It is
therefore important
(a) that the Administrative Department should send the proposals complete in
all respect and
(b)that the Finance Department should not ordinarily return the proposals for
furnishing further information unless such information is considered necessary
for the proper disposal of the proposals.
7(4)(a) When the Finance Department approves a proposal the concerned

administrative Department should issue the necessary administrative approval. After
such administrative approval is issued the on concerned Head of Department should
prepare::-
(i) a schedule and
(ii) an explanatory memorandum.
(b) The schedule should be in form B.M.16. In the schedule only that
expenditure which has been approved by the Finance Department should be included
along with details of its foreign exchange component and the source i.e. foreign loans
or foreign aid or own resources, from which it is proposed to be met. The expenditure
charged upon the Provincial Consolidated Fund and that which is not so charged
should be shown separately. Again, the break up of the expenditure not charged upon
340
the Provincial Consolidated Fund should be shown under recurring and non-recurring.
The total amount should be rounded off to the nearest ten.
(c) The memorandum should be in the farm of a note. It should contain a self
contained description of the proposal. It should state precisely and clearly the facts
which made the expenditure either necessary or desirable as the case may be. No
reference to Government correspondence should be n lade in the memorandum. It is
not necessary to state that the proposal has been approved by the Provincial
Government or that administrative approval has been given to it as the schedule
would not have been sent at all if these conditions were no t satisfied.
(d) If the proposal involves recovery which ha s to be treated as deduct

expenditure, the necessary deduct entry and the net expenditure involved, should
be shown at the end of the schedule, If the recovery is of the nature of "receipt" to be
reflected in the head of account for receipts, the amount of such recovery should
neither be shown in the schedule nor included in the estimates for receipts submitted
by the Head of the department but its estimate Should be mentioned in the
explanatory memorandum. The Finance Department should ultimately add this
estimate to the estimate of receipts received from the Head of the Department.
(e)The memorandum should be scrutinised by the Administrative Secretary

who is responsible firstly, for the accuracy of the facts stated in it; secondly, for
satisfying himself that the scheme has received administrative approval and, thirdly,
that the memorandum satisfied the condition stated above.
7(5) (a) The items of non-developmental expenditure on continuing temporary

activities which have been approved by the Finance Department and in respect of
which administrative approval has been issued, should considered at a series of
meetings to be convened by the Secretary to the Government, Finance Department,
during the period from 15th February to 1st March. These meetings should be
attended to by the representatives of the administrative Departments. The
Administrative Department should arrange to send ten copies of a statement in form
B.M. 24 of all the items of non-developmental expenditure on continuing temporary
activities to be considered at those meetings, along with an equal number of the
schedules and memoranda referred to in para 7 (4) (a) so as to reach the finance
Department not later than 10th January. The lists should be prepared separately for
each major head or, if the Administrative Department is concerned only with a part of
a major head, for such part of the major head. The items in the list should be
numbered serially.
(b) The decision taken at the meetings should be communicated to all

concerned in the form of minutes. On the basis of those minutes:-
(j) the Administrative Department should revise the schedules, where ever
necessary and send copies thereof to the Finance Department, and
341
(ii) the Budget Wing of the Finance Department should compile tm estimates
of current expenditure on continuing temporary activities in the same form as those of
the current expenditure on permanent activities and arrange to get the revised
schedules printed in the form of a compilation entitled "Temporary Continuing
Expenditure" without the explanatory memoranda.
7 (6) Estimates of expenditure on works in progress are prepared along with,

and in a manner similar to that adopted in respect of, the estimates of expenditure on
permanent activities. The preparation of estimates of expenditure on permanent
activities is dealt with in Chapter 6.
7 (7) Proposals for expenditure on on-going development schemes should be

sent to the P&D Department by 1st December for scrutiny. After the proposal are
approved by that Department the Administrative Department concerned should issue
the necessary Administrative approval and include them in the draft Annual
Development Programme referred to in para 4 (5). There after the schemes should be
considered in the manner explained in Chapter 4 and included in the final Annual
Development Programme of the financial year in question. On the basis of such final
Annual Development Programme, the Administrative Departments concerned should
send revised schedules and memoranda in respect of the on-going development
schemes wherever necessary. Budget Wing of the Finance Department should arrange
to get these schedules printed in the volume of "Temporary Continuing Expenditure"
without the explanatory memoranda. The Budget Wing should also prepare the
estimates of expenditure on the on-going development schemes in the same form as
those of the current expenditure on permanent activities on the basis of the provision
made in the final Annual Development Programme and the revised schedules received
from the Administrative Departments in respect of the on-going development scheme.
7 (8) The instructions detailed below should be observed while preparing

proposals regarding expenditure on temporary continuing activities:
(a) Proposals in respect of making temporary posts permanent should be

sent to the Finance Department not later than 1st September. The
proposal for each item should be submitted separately and give, among
other things, the following information:-
(i) The date from which the scheme was sanctioned.
(ii) Brief reasons for sanctioning the scheme and whether it has achieved
the objective for which it was sanctioned.
Detailed reasons for which it is proposed that the scheme should be made
permanent.
In case the Finance Department agrees to the proposal, the requisite provision should
be included straight-away in the estimates of expenditure on permanent activities.
342
(b) Seasonal posts such as Gauge Readers in Irrigation Department created

and provided for every year for a limited period should not be treated
as 'New' for the purpose of expenditure. Expenditure on such posts
should be treated as other than new expenditure.
(c) The Administrative Departments generally obtain separate clearance

from the Finance Department for each item of expenditure. TQ facili-
tate proper and speedy examination in the Finance Department and
also, to save unnecessary labour on the part of Administrative Depart-
ments and avoid possible omissions, the Administrative Departments
should, as far as possible, group and merge such items of expenditure
which are of similar nature and send consolidated proposals with a
comprehensive schedule and memorandum.
(d) Provision for special pays any other additions to pay or allowance
should not be included unless such special pay or additions to pay or
allowance have been approved by the regulation Wing of the Finance
Department. In older to enable the Budget Wing of the Finance
Department to know whether a special pay or a particular allowance
proposed to be included has been so approved, the concerned Admin-
istrative Departments should send copies of the orders issued in respect
of such special pay or allowance, as the case may be, along with their
schedules. If they do not send such copies the provision proposed for
special pay should be eliminated.
(e) All important items of contingent expenditure should in-variably be

shown distinctly in the schedule. Comparatively minor or less
important items should be lumped together and shown in the estimates
as 'Other Contingencies'.
343
CHAPTER-8
ESTIMATES OF EXPENDITURE ON NEW ACTIVITIES
8(1) NEW EXPENDITURE:- The term at new expenditure applies only to the,
on all new schemes/services, the provision for \which have not been previously
included in the sanctioned Demand, for Grants Of appropriation.
8(2) Under the Rules of Business of the Government of Balochistan, the

Finance Department is required to examine and advise on all proposals of new current
expenditure for which it is proposed to make provision in the Annual budget
Statement to enable such examination to be carried out, the Administrative
Department should arrange to send to the Finance Department by 1st October, at the
latest, each year all proposals involving new-non-development expenditure for the
coming financial year,
8(3) Such proposals should first be cleared by the Regional Head concerned
with the Commissioner of the Division to which the proposal relates, The Provincial
Government attach great importance to this local discussion and consultation, In order
to ensure that the proposals are sent to the Finance Department by the due date, the
discussion at the Divisional level should be started at least two or three months before
such date. When preparing such proposals the Administrative Departments should
observe the following instructions:-
(i) The number, the rates of pay and the duration of employment of the
proposed officers and establishment should be furnished.
(ii) The expenditure involved on 'Pay of Officers' 'Pay of Establishment',

Regular Allowances, Other Allowances (Excluding T.A), Purchase of
Durable Goods Repairing of Durable Goods Commodities & Services
etc should be given separately.
(iii) If the proposals relate to works, the estimated cost of such works and
the cost of such works proposed for the financial year in question
should be indicated in detail.
(iv) If the cost of the proposal is likely to increase from year to year, the
ultimate liability of the Provincial Government should be specifically
stated.
(v) If the proposal involves any loss of revenue to the Provincial

Government this should be pointed out along with the amount of such
loss.
(vi) The foreign exchange component of the expenditure should be

furnished,
(vii) Instructions relating to 'Special pay and Contingencies as contained in

para 7 (8) (d) and (e) should also kept in view.
8(4) Proposals involving new current expenditure, which could not be
344
submitted to the Finance Department by the prescribed date, namely 1st October,
should be taken up in the next financial year. It is therefore, very important that the
administrative Department should ensure that all their proposals involving new
'developmental expenditure are sent to the Finance Department before the prescribed
date. If any proposals are not complete, the finance Department may return them for
furnishing such information as may be required for a proper appreciation of the
proposals, As result of such process, the proposals may not be finalised in time to be
provided for in the Annual budget Statement. It is therefore necessary that the
proposals sent to the Finance Department should be complete in all respects and that
if in any case further information is called for, it should be furnished properly with the
least possible delay.
8(5) When a proposal has been examined and approved by the finance
Department, that Department should return the file to the concerned Administrative
Department with its advice. Such advice, which should issue before 1st January in
all cases of new current expenditure referred to that Department should, state in clear
and unambiguous terms the expenditure approved under "pay of officers", "pay of
establishment", "traveling allowance", "other allowances and honoraria",
'contingencies", "works" etc. A copy of such advice should be endorsed to the budget
Wing 0f the Finance Department also. On receipt of the file and the advice of the
finance Department, the Administrative Department should issue the necessary
administrative approval.
8(6) (a) New development expenditure constitutes expenditure on new

development schemes. New development schemes should be scrutinized by the
component authority and it decision communicated to concerned Administrative
Department by 1st January. If the competent authority approves a new department
scheme and communicates its approval to the Administrative Department that
Department should issue the necessary administrative sanction. This matters is dealt
with in Chapter 4.
(b) Minor works are treated as new expenditure and, therefore as new
development schemes. Proposal relating to minor works are neither prepared in PC-I
form nor submitted to the Finance Department in view of powers delegated to
Administrative Departments.
8(7) After administrative approval is issued in respect of an item of new

expenditure, whether developmental or current, the concerned Head of Department
should prepare a schedule of new expenditure and explanatory memorandum in
accordance with the instruction contained in para 8(8) and 8(9). If the Head of
Department is not the Administrative Department, the schedules of new expenditure
and the explanatory memoranda prepared by the Head of Department should be
submitted to the Administrative Department which should check and revise these if
necessary.
8(3) The schedule or new expenditure should be prepared in form B.M.16 it the
proposal relates to purposes other than works and in form B.M.18 if the proposal
relates to works. in the schedule the expenditure charged upon the Provincial
Consolidated Fund and the expenditure that is not so charged should be shown
345
separately. I n respect of the expenditure which is not charged upon the Provincial
Consolidated Fund, the break up under recurring and non-recurring expenditure
should be indicated separately. The foreign exchange component of expenditure
should be shown also separately in the column of the schedule meant for the purpose.
The amount of expenditure entered against each sub-head should be rounded off to
the nearest ten. The schedule should show the number of months during the year to
which establishment is proposed. The provision proposed may be made on the
assumption that the establishment will be employed be the full period proposed. Since
experience shows that expectations of the Departments are rarely realised, a lump sum
cut for probable savings should ordinarily be made, The schedule should be complete
in itself for each Department by major heads. The items should be arranged by minor
heads with a separate sheet or sheets for each minor head and numbers should be
affixed to each of the schemes" included in the schedule.
8(9) Each item in the schedule of new expenditure should be accompanied by

an explanatory memorandum. it is meant to enable the Council of Ministers to
examine the me. Its and urgency of the different proposals included in the schedule
and to acquaint the Provincial Assembly full with the proposals involving new
expenditure. The Heads of Departments or administrative Departments should prepare
the explanatory memoranda in accordance with the following instructions:
(i) 'It should be assumed that the Provincial Assembly knows nothing
about the proposal and no reference should appear in the memorandum
which assumes previous knowledge. The memorandum should, there-
fore, contain a full and self-contained description of the proposal. It
should at the same time be precise and to the point.
(ii) No reference to any correspondence should be made in the memoran-

dum. It is unnecessary to state that the proposal has been approved by
the Provincial Government or that administrative approval has been
given to it, since, if these conditions where not satisfied, the scheme
would not have found a place in the schedule.
The memorandum will fail in its object unless it satisfies the Council of
Ministers and the Province Assembly the expenditure concerned is
either necessary or desirable. The memorandum should, therefore, state
precisely and clearly the facts which make the expenditure either
necessary or desirable, as the case may be.
The explanatory memorandum should state clearly the date from which it is
proposed to incur expenditure or engage establishment, as the case may
be. If a lump sum cut for probable savings is shown in the schedule, it
may be explained in the memorandum that such savings will not accrue
if delay does not occur in the execution of the work or in the
engagement of establishment:-
(v) When a proposal for a new item of grant-in-aid is included in a

schedule of new expenditure, the memorandum relating to the item
should always clearly specify the conditions attached to the proposal
grant.
346
(vi) The memorandum submitted by the Head of the Department which is

responsible, firstly, for the accuracy of the facts stated in it; secondly,
for satisfying itself that the scheme has received administrative
approval and thirdly, that the memorandum satisfies the condition
stated above.
8( 10) The items of new current expenditure, which have been approved by the
Finance Department and in respect of which administrative approval has been issued,
should be considered at a meeting to be convened by the Secretary to the Government
of Balochistan Finance Department, during the period between 1st February to 1st
March. The meeting should be attended to by the representatives of the
Administrative Departments. The Administrative Department should arrange to send
by the 10th January ten copies of a statement of the items of new current expenditure
in form B.M. 24 accompanied by an equal number of copies to schedules and
memoranda in respect of those items of expenditure. The statements should be
prepared separately for each major head or, if the Administrative Department IS
concerned only with a part of a major head, for such part of the major head. The
items' in the statement should be numbered serially.' The decisions taken at the
meetings should be communicated to all concerned in the form of minutes. On the
basis of these minutes, the Administrative Departments should revise the schedules
and memoranda, wherever necessary, and send revised schedules and memoranda to
the Budget Wing of the Finance Department.
8(11) The items of new development expenditure should be considered and

included in the final Annual Development Programme of the financial year in
question in the manner explained in paras 4(5) and (6). on the basis of such final
Annual Development Programme, the Administrative Departments concerned should
send revised schedules and memoranda in respect of items of new developmental
expenditure, wherever necessary, the Budget Wing of the Finance Department.
8(12) The items current expenditure as finally approved at the series of

meetings referred to in para 8(10) and the items of new Developmental expenditure as
finally approved and included in final Annual Development Programme should be
submitted the Finance Department for con consideration the Council of Ministers in
about the middle of May. For this purpose the Finance Department should get the
schedules and memoranda relating to the new current expenditure printed in the form
of a volume, The Annual Development Programme, which is printed, includes the
new schemes. The two volumes mentioned above namely, the Annual Development
Programme and the Schedules of New Expenditure, should be submitted to the
Council of Minister with note based on the 1st edition estimates of current
expenditure indicating the extent to which it would be possible to finance new
schemes in the next financial year. After orders are passed by the Council of Ministers
the schedules and memoranda of both developmental and current schemes as
approved by the Council of Ministers should be consolidated in a volume entitled
"Schedules of New Expenditure". A list showing the names of schemes under each
major head and the amount admitted for the coming financial year against each
scheme should be prepared in form B.M.24 omitting columns 3,5, and:10 and inclu-
ded in the Schedule of New Expenditure.
8('13) If in the Annual Development Programme, no expenditure was approved

347
for an on-going development scheme to the coming financial year and if any
expenditure. is proposed to be provided for that scheme for that year, such
expenditure should be shown as new expenditure in the Annual Budget Statement and
the other budget publication. If the expenditure proposed to be provided for an on-
going development scheme for the coming financial year exceeds the expenditure
approved or deemed to have been approved for that scheme for the coming financial
year in the Project Estimates by more than ten per centum of such approved or
deemed to have been approved expenditure, such excess expenditure should be shown
as new expenditure in the Annual Budget Statement and other budget publications of
the corning financial year.
CHAPTER-9
ESTIMATES OF EXPENDITURE ON FOREIGN EXCHANGE
9(1) The bulk of the funds provided in the Schedule or Authorized Expenditure
is utilized within Pakistan, but there are certain demands which the country and, be
met from the source available within the country and, consequently, expenditure for
such purposes has to be incurred in a foreign country such expenditure is generally
incurred in connection with:
(a) the purchase of stores, machinery, instruments, vehicles, etc.
(b) (i) the payment of pay and allowances to members of

Official delegations and Government servants proceeding
Board on temporary duty, for training, or seminar, etc.,
(ii) the engagement of foreign consultants, experts, and advisers,

etc., or preparation of feasibility reports by them,
(iii) the payment of leave salary and pension etc., and
(iv) other miscellaneous items.
The expenditure in question is met in the first instance, by the Government of

Pakistan from their credit balances of foreign currencies and thereafter, passed on to
the Provincial Government through the agency of the State Bank of Pakistan. 01
receipt of intimation of such expenditure, the Accountant-General, in consultation
with the Department concerned, adjusts it under the appropriate head of account
against the rupee provision made for the purpose through the Schedule of Authorized
Expenditure. Such part of the estimates of expenditure which is intended to serve as a
rupee cover required for the expenditure outside Pakistan is called the foreign
exchange component.
9(2) There are two categories of foreign exchange requirements. They will be
either in the nature of physical imports or other than physical imports. The items of
expenditure which are required for execution, operation or maintenance of a scheme,
such as purchase of machinery, raw material, instruments, tools and plant, medicines,
stores etc., fall under the category of 'physical import' or "import'. The items
348
enumerated under the heading (b) in para 9 (1) are termed as "invisible expenditure"
or "invisible".
9(3) (a) The estimating officers, while submitting their estimates of expenditure
for a financial year relating to:-
(i) permanent activities and works in progress in forms B.M. I., 2

and 12,
(ii) new and temporary continuing activities in forms B. M.16 'and 18, and
(iii) development schemes in form B.M. 13.
should indicate the foreign exchange component of such estimates in the column
provided in those forms. While showing the foreign exchange component of the
estimates separately as stated aboveit should not be excluded from the total estimates.
(b) The sources from which the foreign exchange requirements included in
the estimates will be met, that is, whether it will be financed from fore-
ign aid, foreign loan or from the resources of the Provincial Govern-
ment should be shown in forms B.M.12 and 13 mentioned in sub-para
(a).
(c) While filling in the forms mentioned in sub-paras (a) and (b), the
following considerations should be kept in view:
(i) Estimates of foreign exchange requirements should be prepared

for the which financial year.
(ii) Estimates of foreign exchange requirements of a financial year

should include the foreign exchange likely to become available
from various sources during the course of that year, such as
Pakistan's own earnings, foreign private investments, foreign
loans and aids, supplies credit, etc. The term foreign aid should
include not only cash, but also technical assistance, likely to be
received from aid giving agencies, such as, contract services of
technicians, training abroad facilities and supply of equipment
and machinery etc., for demonstration and extension projects
and for educational institutions.
(iii) Only such development schemes should be proposed for

allocation out of cash resources. Provincial Government's own
resources) as are of inescapable nature, for which it is not
possible to procure foreign assistance and which have been
approved by the competent authority and included in the
Annual Development Programme.
(iv) Lump sum provision should not be proposed in the Foreign

Exchange requirements.
349
(v) Purchase within Pakistan of goods imported from foreign

countries under commercial foreign exchange allocation will
not require foreign exchange on the account of such purchases.
For example, for purchasing petrol, oil and lubricants the
purchaser will not require any foreign exchange allocation. The
items of goods, the purchase of which does not involve foreign
exchange are listed and communicated by the Govt: of Pakistan
from time to time. No foreign exchange should be demanded
for the purchase of such goods.
9(4) The foreign exchange requirement, as indicated by the estimating officers

in the various B.M form mentioned in Para 9(3) are examined by the following
authorities:-
(i) Foreign exchange requirements in Finance Department while

respect of permanent activities and examining the estimates the of
estimates works in progress invol- expenditure on permanent activates
ving non-development expenditure as
contained
in forms B.M.2 and 12.
(ii) Foreign exchange requirements in In a series of meetings held by the

respect of new and temporary contin- Finance Department to consider
uing activities involving non- non-development items of expendi-
development expenditure as ture on new and temporary
contained in forms B.M. -16& 18. continuing activities
(iii) Foreign exchange In a series of meetings held by the

requirements of development Planning and Development
schemes. Department, to consider
Annual Development Programme.
The foreign exchange requirements should be tentatively adopted by the

Finance Department on the basis of the decisions arrived at as a result of the above
scrutiny and information supplied by the Resource Wing of the Finance Department
in respect of the latest position of the estimated amount of foreign aid and grant likely
to be made available in the current financial year for the various development
schemes.
9(5) (a) It is primarily the responsibility of the Government of Pakistan,

Ministry of Finance, to fix the estimates of foreign exchange requirements of the
Provincial Government on the basis of their foreign exchange resources and the
estimates of foreign exchange requirements submitted boy the Provincial
Government. For this purpose the Ministry of Finance requires the Finance
Department of the Provincial Government to co-ordinate the requirements of the
Provincial Government Departments, Semi-Government Institutions and the Local
Bodies etc., under their administrative control and to submit a consolidated demand,
350
by the 15th March of each year, in the light of the latest instructions issued and in the
proforma a prescribed for the purpose from time to time.
(b) The Finance Department should supply copies of me instructions and the
proforma referred to in sub-para (a), to all the concerned Departments of the
Provincial Government and the Semi-Government Institutions, Local Bodies etc.,
under the administrative concerned control of the Provincial Government who should
fill in the proforma and return the same to the Finance Department within the period
prescribed for the purpose. As delay in the submission of completed proforma will
dislocate the budget programme of both the Central and Provincial Governments, the
Finance Department should not wait for the information from the Departments etc.,
after the due date. It is, therefore, important that the Departments etc., should send the
proforma duly filled in, before the prescribed date. Failure to do so will result in the
omission of their requirements from the consolidated demand of foreign exchange
requirements. The responsibility will be of the Departments, etc., if any of their
demands are not included in the consolidated demand of foreign exchange
requirements due to non-receipt of information from them in time.
9(6) (a) Demand for foreign requirements will be considered by the Finance
Department only when the proforma is filled in accordance with the directives issued
in the matter.
(b) While forwarding the proforma to the Finance Department, the concerned
Department, Semi-Government Institution, Local Body, etc., should certify:
(i) that rupee cover for the expenditure would be available in the Budget
Estimate of the financial year for which the foreign exchange is
demanded;
(ii) that the foreign exchange provision proposed for development schemes
are based on the Annual Development Programme of the relevant
financial year, and
(iii) that the foreign exchange requirement proposed for current activities is
based on the provision admitted in the Budget Estimate of the financial
year for which the foreign exchange is proposed.
9(7) On receipt of proforma duly filled in by the Departments, etc., concerned,

the Finance Department should consolidate the foreign exchange requirements of
developmental and current expenditure on Department-wise basis and check them
with those adopted on tentative basis in accordance with the instructions contained in
para 9(4). These estimates should then be forwarded to the Ministry of Finance by the
15th March of each year. The Ministry of Finance will examine these requirements in
consultation with the Finance Department in a series of meetings when the
Departments, autonomous bodies, local bodies etc., who demanded foreign exchange
will be represented.
9(8) On intimation received from the Ministry of Finance regarding the foreign
exchange allocation approved by the Central Government, the Finance Department
should incorporate the same in the budget estimates and the Annual Development
351
Programme.
CHAPTER-10
CONSOLIDATION OF ESTIMATES AND PRESENTATION TO THE

PROVINCIAL ASSEMBLY.
PART I-CONSOLIDATION OF ESTIMATES
10(1) The Finance Department should prepare the following budget publi-
cations every year:-
(i) Detailed Estimates of Receipts.
(ii) Estimates of Charged Expenditure and Demands for Grants:
(a) Volume 1:- Current Expenditure.
(b) Volume II: - Development Expenditure.
(iii) New Expenditure
(iv) Temporary Continuing Expenditure
(v) Annual Development Programme
(vi) Annual Budget Statement
The Annual Budget Statement and the Project Estimates are required to be laid
before the Provincial Assembly under Articles 40 (1) and 40 (2), read with Article 89,
of the Constitution. The publication "Temporary Continuing Expenditure" is not laid
before the Provincial Assembly. It contains details of temporary continuing
expenditure other than on works in progress included in the Annual Budget.
Statement and is meant for the use of the officers of the Provincial Government and of
the Accountant-General. The remaining budget publications mentioned above are
generally laid before the Provincial Assembly as documents supporting the Annual
Budget Statement and the Project Estimates.
10(2) The publication "Detailed Estimates of Receipts" is prepared in the

manner explained, and in the forms shown, in Chapter 5.
10(3) (a) The estimates of Current expenditure on:
(i) permanent activities;
(ii) temporary continuing activities; and
(iii) new activities.

.
352
as finalised in paras 6 (14),7.(5) and 8 (12) respectively should be added up and

incorporated in the "Estimates of Charged Expenditure and Demands for Grants
"Volume I-Current. Similarly the estimates of developmental schemes as approved
and incorporated in the Annual Development Programme are added up and included
in the "Estimates of Charges Expenditure and Demands for Grants, Volume II-
Developmental".
(b) Both the volumes mentioned in sub-para (a) are prepared in the same form.
They comprise:
(i) General Abstract of Disbursements (Gross); and

(ii) Demand wise Details.
(c) The General Abstract of Disbursements (Gross) indicates
(i) Demand numbers;

(ii) Major Functions
(iii) Budget Estimates of the coming financial year.
It is prepared by Major Functions and is based on Demand wise details. The budget
estimates referred to in (iii) above should be divided into charged, and other expen-
diture.
Charged
New:- Recurring
Non-Recurring
Other:- Recurring
Non-Recurring
(d) All the estimates relating to the expenditure charged upon the Provincial
Consolidated Fund are shown in italics to distinguish them from the estimates of
expenditure which is not charged upon the Provincial Consolidated Fund. The
estimates of new expenditure is exhibited in bold type to distinguish it from other
expenditure.
10(4) The schedules and explanatory memoranda relating to the items of new
expenditure as approval at the meeting of the Council of Ministers referred to in para
8( 12), are compiled by the Finance Department and got printed in a volume.
This publication is called 'New Expenditure".
10(5) The publications "Temporary Continuing Expenditure", contains the

schedules relating to the items of temporary continuing expenditure other than
expenditure on works in progress and should be prepared by the Finance Department
as in para 7(7). The explanatory memoranda relating to temporary continuing items of
expenditure should not be printed.
10(6) The Annual Development Programme and the Project Estimates should
be prepared in the manner explained in Chapter 4.
353
PART II-PRESENTATION TO PROVINCIAL ASSEMBLY.
10(7) The Finance Department should, every year, prepare three abstracts of
receipts and expenditure as explained below:
(a) The First Abstract should be prepared by 1st February. It should

contain:-
(i) the first edition figures of the estimated receipts for the coming finan-
cial year referred to in para 5( 17);
(ii) the first edition figures of the estimated expenditure for the coming
financial year referred to in para-6 (10) (a);
(iii) the revised estimates of receipts for the current financial year men-
tioned in para 5(7) (b) and
(iv) the revised estimates of expenditure for the current financial year
adopted on the basis of the first statement of excesses and surrenders.
It is intended to enable the Finance Department:-
(1) to judge the extent upto which expenditure on new and temporary
continuing activities should be approved and
(2) to estimate the resources likely to be available for development expen-

diture in the coming financial year.
(b) The Second Abstract should be prepared by 30th April. By this time
the items of non-development expenditure on new and continuing activities are
finalised at the series of meetings held for the purpose. This abstract should contain
(i) the final revise figures of receipts for the coming financial year
referred to in para 5( 17),
(ii) the figures of final revise of the estimated expenditure for the coming
financial year referred to in para 6 (14) relating only to the expenditure
other than developmental or capital,
(iii) the revised estimates of receipts for the current financial year as
finally modified, and
(iv) the revised estimates of expenditure other than developmental or

capital adopted on the basis of the second statement of excesses and
surrenders.
This abstract is submitted to the Council of Ministers along with the budget proposals
of the coming financial year. It is intended to present to the Council of Ministers a
picture of the finances of the Provincial Government on the revenue account of the
resources available for financing the development programme in the coming financial
354
year, in order to enable the Council to consider the budget proposals submitted by the
Finance Department for the coming financial year.
(c) The final Abstract is prepared after the budget proposals are approved,
by the Council Ministers. This should show the final estimated receipts and ex-
penditure for the coming financial year and 'the revised estimates of receipts and
expenditure for the current financial year in respect of:
(1) the entire estimated receipts into, and the estimated

disbursements from the- Provincial Consolidated Fund (both on
revenue and capital account) and
(2) the estimated receipts and disbursements of the other moneys

referred to in Article 121 of the Constitution.
On the receipt side the total estimated receipts as well as their break up under the
various sources from which they are derived should be shown. On the expenditure
side it should be indicated how much of the total estimated expenditure is expenditure
charged upon the Provincial Consolidated Fund and how much of the remaining
estimated' expenditure is "new" and "other". Again, in respect of the estimated "new"
and "other expenditure" the break-up of recurring and non-recurring should be shown.
10(8) (i) The transactions relating to the other moneys referred to in Article 118
of the Constitution fall under the following categories:
(1) Unfunded Debt, that is, State Provident Funds,
(2) Deposits and Advances, such as:
(a) Reserve Funds, that is Sinking Funds, Central Road Fund, etc.,
and
(b) Other Deposit Accounts, that is, Deposits of Local Funds,

Civil Deposits, etc.,
(3) Advances Not Bearing Interest such as Advances Repayable, Permanent

Advances, etc.
(4) Suspense, and.
(5) Remittances.
The estimates in respect of transactions relating to other moneys are prepared by the.
Finance Department as explained in the following sub-para.
(ii) The Finance Department should, by 1st March, forward to the Accountant-
General a statement in form B.M.15 for each minor head subordinate to the major
heads falling under the four categories mentioned in sub-para (i) above. The
355
Accountant General should fill in those forms and return the same to the Finance
Department not later than 31st March with explanatory notes wherever necessary. On
receipt of these forms from the Accountant-General, the Finance Department should
examine the estimates, revise them where necessary and consolidate them as revised.
(iii) While examining and revising the estimates in respect of the transactions
relating to other moneys it should be borne in mind that
(1) the revised estimates for the current financial year should be based on
the opening balance of the current financial year; the actuals of the first
eight months of the current financial year and the actuals of the last 4
months of the financial year just closed and
(2) the estimates of the coming financial year should be based on the
actuals of the last three financial years preceding the current financial
year and the revised estimates of the current financial year.
The figures adopted as a result of scrutiny should always be corrected in terms of any
information available from other sources. In this connection it should be ensured that
the' opening balance plus the estimated receipts less estimated disbursements for a
financial year should not disclose a minus credit balance.
10(9) The Annual Budget Statement consists of the seven parts mentioned in
para 3 (1). The information required for parts (i) to (iii) are contained in the final,
Abstract of receipt and expenditure referred to in para 10 (7) (c) and should be taken
therefrom. Parts (iv) to (vii) should be prepared in the following form:-
____________________________________________________________________
Major Function Budget Estimate Revised Estimate Budget Estimate Accounts
………… 19……………… 19………………19………………….19………………
Sector (Coming (Current (Current (financial
Financial financial financial year just
Year) year) year)
closed)
____________________________________________________________________
In the case of parts (vi) and (vii), the column "accounts" should be omitted.
10 ( 10) While Paper is a brief commentary on the finances. and the

development programme of the Provincial Government. The material required for the
preparation of the White Paper should be supplied by the Administrative
Departments. Such material should contain a brief description of the activities of -_he
Department during The current financial year and the progress which it is expected to
make in the coming financial year. Since the material supplied by the Administrative
Departments is also utilized for the preparation of the Budget Speech, it should be
approved by the Secretary of the concerned Administrative Department and also the
Minister-in-charge of that Department, if possible. The Finance Department should
scrutinize the material received from the Administrative Departments incorporate it in
the white Paper.
356
10(11 ) Budget Memorandum is prepared in two parts, namely Part I and Part
II.
Part I contains in respect of each Head of Account se tely a general description

of the important resources of receipts or objects of expenditure according as the Head
relates to receipts or expenditure respectively. This part of the Budget Memorandum
is intended to give to the Provincial Assembly a general description of the several
Heads of Account to enable it to understand the nature of the receipt" or expenditure,
as the case may be, included in that Head. It should be prepared in the first place by
the concerned Administrative Department. Ordinarily this Part remains uncharged
from year to year. It will require amendment only if some source of receipt or object
of expenditure is either removed, or added to the Head. Any such change required
should be intimated by the Administrative Department by 15th February to the
Finance Department who may incorporate the change in the Budget Memorandum
when it is finalised.
Part II contains in respect of each Head of Account separately a comparison of

the estimated receipts or expenditure for the next financial year with the revised
estimates of the current financial year according as the Head relates to receipts or
expenditure respectively. !t also contains explanation of the variation between. the
budget estimates and the revised estimates for the current financial year.
10(12) (a) The Annual Budget Statement is presented to the Provincial

Assembly on a date fixed by the Governor. According to Article 120, of the Consti-
tution, only such part of the Annual Budget Statement which relates to other
expenditure, should be submitted to the Provincial Assembly on the recommendation
of the Chief Minister in the form of Demands for Grants. The recommendation is
made in the following form:
"In pursuance of the provisions of Article 122 of the Constitution of the Islamic
Republic of Pakistan, I...Chief Minister of Balochistan recommend the making in the
Provincial Assembly of Balochistan of the Demand for grants specified in the
Schedule in respect of the financial year, 19 . . . . . . . . .
Demand No. Major Head Charged Other Total

of Account. Expenditure Expenditure
Signature.
Chief Minister of Balochistan.
The Scheme of Demands for Grants generally follows the Scheme of Accounts viz. a
357
demand covers the estimated expenditure under a single head of account. If the
Finance Department so desires it can include more than one head of account under a
single Demand for Grant. A list Demands for Grants as fixed by the Finance
Department is given in Appendix '8'.
(b) Each Demand for a Grant should embodied in a separate motion in the form
given below:
"A Minister will move that a sum not exceeding Rs . . . . . . . . . . . . . . . . . . . . be

granted to Chief Minister to def ray the charges that will come in the course of
payment for the year ending the 30th June,
19………….in respect of . . . . . . . . . . . (Here mention the purpose for which the
demand is made).
Notice of a motion should be given by :he Finance Department in time to appear in

the list of Government business for the day on which the Demands are to be
presented.
(c) A Demand for Q grant may be moved by may Minister although the
Minister-in-charge of a Department is primarily responsible for defending each
motion relating to expenditure proposed for his Department.
(d) Notice of a motion to reduce the Demand for Grant will be given by the
Members of Provincial Assembly, subject to the limitations contained in Article
122(2), of the Constitution, to the office of the Provincial Assembly two clear days
before the days appointed for discussion of such grant. The Office of the Provincial
Assembly should send a copy of such notice to the Head of Department and Admin-
istrative Secretary concerned, who, in consultation with Minister-in-charge, should
arrange to get reply to be given on behalf of the Government.
10(13) Annual Development Programmes are submitted to the Provincial

Assembly along with the Annual Budget Statement. Under Article 122(2), of the
Constitution, the Provincial Assembly has been empowered to approve or disapprove
by means of a resolution the expenditure specified for a financial year subsequent to
the coming financial year or approve such lesser expenditure for that year as is
specified in the resolution. A motion in the following form is accordingly moved to
get the necessary approval of the Assembly:-
"A Minister to move that the House do approve expenditure specified in the Statement
under Article 122, of the Constitution in respect of projects for future years".
10(14) As soon as the Annual Budget Statement is presented to the Provincial
Assembly, copy of the Budget speech of the Finance Minister, together with Annual
Budget Statement and other budget publication should be supplied to the Government
of Pakistan, Ministry of Finance, Government of Pakistan and the others concerned.
358
CHAPTER -11
COMMUNICATION AND DISTRIBUTION OF GRANTS
11 (1) Following consideration by the Provincial Assembly of the Annual

Budget Statement in respect of a financial year, the Finance Department should
a) prepare a schedule in the same form as the Annual Budget. Statement,

in so far as it relates to expenditure, specifying:-
(i) the sums of sums not exceeding the sums, shown in the Annual budget
Statement as the sums required to meet expenditure charged upon the
Provincial Consolidated Fund, and
(ii) the sums granted or deemed to have been granted by the Provincial
Assembly under Article 122 of the Constitution; and Constitution; and
(b) get it authenticated by the Chief Minister. After it is authenticated by

the Chief Minister it should be laid before the provincial Assembly for information, as
required under Article 123, of the Constitution. .
1(2) The schedule referred to in para 11(1) is called the Schedule of

Authorised Expenditure of the year to which it relates. It authorises withdrawal of
moneys from the Provincial Consolidated Fund to the extent, and for the purposes,
specified therein. A copy of the Schedule should be forwarded to the Account -
General for information. The Finance Department should at the same time through an
order, inform the Heads of Departments and the Accountant General. If the estimates
in the following budget publications as presented to the Provincial Assembly, after
having been granted or deemed to have been granted without reduction by the
Provincial Assembly and authenticated by the Chief Minister, should be treated as the
final estimates of that financial year:
(8) Estimates of Charged Expenditure and Demands for Grants Current

Expenditure.
(b) Estimates of Charged Expenditure and Demands for Grants

(Developmental).
11 (3) As soon as the Schedule of Authorised Expenditure is authenticated by

the Chief Minister, the Finance Department should, save to the extent indicated in
para 11 (4), communicate the sums authorised therein to the concerned Heads of
Departments. The communication should be in the form of a letter which should
specify not only the total expenditure authorised but also its break up under:
(i) expenditure charged upon the Provincial Consolidated Fund,

359
(ii) expenditure which is new and
(iii) expenditure which is neither new nor charged upon the Provin-
cial Consolidated fund.
The letter should be accompanied by the pages of the estimates continuing the
complete details of the expenditure authorised. A copy of the letter and its enclosures
should also be forwarded to the Accountant-General and the Administrative
Department concerned.
11 (4) The following items included in the grants or provision made for charged
expenditure should not be communicated but should remain at the disposal of the
Finance Department and should be audited against expenditure of the Province as a
whole:
(i) Any reserve which is retained at the disposal of the Finance

Department and which will not come before audit unless
released by that Department. Such reserves are shown under the
primary unit concerned and explicitly mentioned as “Reserve at
the disposal of Finance Department”.
(ii) Interest on Debt and Other Obligation.
(iii) Appropriation for Reduction or Avoidance of Debt.
(iv) Privy Purse.
(vi) Superannuation Allowances and Pensions.
(vi) Commutation of pension financed from ordinary Revenue.
(ix) Miscellaneous Adjustments between the Central and

Provincial Governments.
(x) Payment of Commuted Value of Pensions.
(xi) Public Debt.
11 (5) (a) On receipt of intimation from the Finance Department regarding the
grants etc. placed at their disposal, the Heads of Departments should distribute those
grants etc. among the Controlling and Disbursing Officers under them in such manner
as may appear suitable to them. The distribution should be carried out by the 31st
July. Distribution is, however, not necessary in the case of subheads or primary units
of appropriation for which the Head of Department wishes to retain the entire
appropriation in his own hand and watch the expenditure centrally for the Province as
a whole.
(b) The Heads of Departments may, while carrying out such distribution, retain
a portion of the grant or grants etc. as reserve in their own hams for distribution later
360
in the year as applications for additional appropriations are received.
(c) Where deductions on account of "probable savings" are shown within the
primary units of appropriation, the Head of Department should distribute only the net
amount. Where such "probable savings" are shown in the summary for a major or
minor head as a whole, he should distribute the gross amount.
(d) In view of the fact that there are more than one Accounts Office in the
Province and that the accounts of expenditure are prepared, maintained and audited on
audit circle-wise basis, the Heads of Departments should indicate to the Accountant
General and the other authorities concerned the audit circle-wise break-up of the
amounts so placed at the disposal of their Controlling and Disbursing Officers under
the various minor heads, sub-heads and primary units of appropriation. .
11 (6) While communicating grants etc., the Heads of Department should

specify the complete accounts classification i.e. the major head, minor head, the sub-
head, primary unit of appropriation, secondary unit of appropriation, if any, and the
detailed head, if any. The Heads of Departments should send to the Finance
Department and the Accountant-General not latter than 31st July in each year copies
of letters of distribution to their Controlling and Disbursing Officers of the amount
placed at their disposal.
11 (7) In accordance with the rules of classification, certain classes of reco-

veries are taken as reduction of expenditure in the accounts. They are generally on
account of credits such as recoveries from other Governments, Departments, Local
Bodies, etc. In the gross system of voting such recoveries are exhibited at the end of
the summary under each Grant and no minus entry on account of Deduct Recovery is
shown in the Grant itself. The amount of recoveries which are thus not reflected in the
Grants, should also be distributed by audit circle of accounts and communicated to all
concerned.
11 (8) The authority competent to make grants for specific minor works 5 the
Head of Department concerned. When the grant under Construction of works is
communicated to it, the Buildings Department should place the full allotment for
minor works of a particular Department at the disposal of the Head of Department
concerned and leave him to make grant for specific work as he thinks fit.
CHAPTER-12
WATCHING PROGRESS OF RECEIPTS.
12(1) The list in Part I of Appendix 'D' shows tile Collecting Officers,
Controlling Officers and the Head of Departments in respect of the various heads of
accounts relating to receipts. The duty of the Collecting Officers is to see that ell
income claimable is claimed, released and paid promptly into the treasury under the
proper head of account and the duty of the Controlling Officers and the Heads of the
Departments is to supervise the proceedings of the Collecting Officers.
361
12(2) III order to enable the Controlling Officers and the Heads of Departments
to supervise the proceedings of the Collecting Officers and to ensure that all income
claimable is claimed, realised and credited to the proper head of account, the
Collecting Officers should, except where a different procedure or the use of specific
forms is specially prescribed, furnish to the Controlling Officers and the' Heads of
Departments monthly statements in form B.M.25 containing the estimates and the
actual collections under the heads for which they are responsible.
12(3) The statements mentioned in para 12(2) should be compiled from the
records of, and the accounts maintained in, the office of the Collecting Officers and
not from the records or accounts maintained in the treasuries. The officers and the
staff assisting the Collecting Officers in the preparation of these statements are
responsible that these instructions are observed scrupulously by them and that the
statements in question are prepared independently of the accounts prepared by the
treasuries. The Collecting Officers should personally satisfy themselves that their
statements are prepared independently of the treasury registers. When by any reason it
becomes necessary to compare the statements with the treasury registers, the
comparison should be made only with the express orders of the concerned Collecting
Officer and the Treasury Officer.
12(4) Tehsildars are responsible that the spirit of the instructions laid down in
para 12 (3) is observed by them and their staff, and that the statements are prepared
independently of the accounts prepared by the Sub-Treasury Accountants. Before
submitting the statements, the Tehsildars or Mukhtiarkars, as the case may be, should
satisfy themselves that the figures in the statements agree with the. sub-treasury
accounts, and for this purpose the departmental staff may have the departmental
return verified by the Sub-Treasury Accountant. It is, however, the duty of the
Tehsildar, to secure that this verification takes place after the statements have been
prepared and that the statements are not prepared from the sub-treasury figures.
12(5) (a) In order to enable the Controlling Officers and the Heads of
departments to verify whether the amounts shown as realised in the statements in
form B.M.25 submitted to them by the Collecting Officers have actually been realised
to the proper head of account, the Accountant -' General should furnish them
statements showing the amounts credited in the Treasury Accounts under the heads
and in the districts with which they are concerned. By a comparison of the returns in
form B.M.25 submitted by the Collecting Officers with the statements of treasury
credits furnished by the Accountant-General, the Controlling Officers and the Heads
of Departments should satisfy themselves, that the amounts reported as collected have
been duly credited to the Provincial Consol_ dated Fund. If there is any discrepancy
in the figures reported by the Collecting Officers and the Accountant-General, they
should have them reconciled. The Treasury Office should send prompt replies to
queries received from the Controlling Officer so that work of reconciliation is not
held up.
(b) In order to ensure regular monthly comparison of departmental and audit

figures, statement of receipts referred to in sub-para (a) above should be submitted by
the Accountant-General to the Controlling Officers and the Heads of Departments
concerned on the 1st of second month following that to which the figures relate, for
362
comparison with the accounts of the latter. The Controlling Officers and the Heads of
Departments after reconciliation as a result of comparison of the statements should
communicate their acceptance of the figures to the Accountant-General.
12(6) The Heads of Departments should bear in mind that, while the
Accountant-General is responsible for the correct rendering of the accounts of all
sums actually paid into the treasury and credited to the Provincial Consolidated Fund,
he is not responsible for the correctness of the demand or for correspondence of the
amount that ought to be paid into the treasury with the amount actually realised. It is
the Heads of Departments and the Controlling Officers who should ensure, with the
help of the returns submitted by the Controlling Officers in form B.M. 25 and the
statements of treasury credits received from the Accountant-General and by means of
their supervision of the proceedings of the Collecting Officers, that all the sums
actually claimable are claimed and credited to the proper head of account.
12{7) Experience has shown that the principal causes of discrepancies between
departmental returns submitted by the Controlling Officers in form B. M.25 and the
treasury accounts are:
(i) want of sufficient care in the preparation of the former,
(ii) breach of the rule which requires that collections should at once be
paid into the treasury and should on no account be utilized for meeting
any expenditure,
(iii) difference in practice of stating the periods to which the returns relate,
and
(iv) mistakes of classification.
12(8) The mistakes due to reason (i) given in para 12(7) should be avoided by
exercising sufficient care in the maintenance of accounts and the preparation of the
statements in form B.M.25.
12(9) In order to eliminate the mistakes due to reasons (ii) and (iii) given in
para 12(7), the Collecting Officers should carefully bear in mind that collections
must not, on any account whatever, be kept out of the treasury, but should be paid in
the treasury on the very date of receipt, funds to meet authorised charges connected
with such collections being drawn separately from the treasury on a proper voucher.
When, however, for any reason, whether in consequence of neglect or otherwise,
money realised in one month is not paid into the treasury till the following month, or
has been drawn upon wholly or in part to meet authorised charges, the facts should be
distinctly stated in the departmental returns for the month of realization 1 in order that
the Controlling Officer may understand the reason for the short credit in the treasury
accounts. It should also be observed that the departmental returns in form 8.M. 25
submitted each month must deal only with amounts realised in the month without
reference to the period to which the realization relates. Thus it may happen that
income due in April of any year is not realised until July. In such a case the income
should appear in the departmental accounts of July and not in those of April. In other
words, the departmental returns of each month should be closed with the last day of
363
the month to which they relate, and, having been once closed, should not be added to
or altered in any way whatever. As regards sub-treasuries, the orders contained in the
Financial Rules regarding the formal closing of the accounts of the month should be
carefully borne in mind.
12(10) The same principals should be applied in dealing with mistakes of

classification referred to in reason (iv) in para 12(7). If a mistake is discovered before
submission of the departmental returns in form B.M.25 to the Controlling Officers,
the return may be corrected, intimation being at the same time sent to the Treasury
concerned in order that the wrong classification in the Treasury Books may be
corrected. When, however, a mistake is discovered after submission of the
departmental return, the correction, should be made by a foot-note in the next return
clearly explaining the mistake, and intimation of the error should also be sent to the
Treasury. Treasury Officers should report separately to the Accountant-General all
errors of classification, whether originating in the treasury or otherwise, and the
Accountant--General should forward monthly to the Controlling Officers along with
his treasury returns a statement showing clearly all such corrections reported to his
office, and also all additions to the treasury accounts of receipts made by adjustment
in h is office, such as cash recoveries of expenditure added to receipts instead of being
deducted from charges. Controlling Officers are thereby enabled to exercise an
immediate and thorough check over all departmental returns submitted to them.
12(11) Care should be taken that the classification of the departmental

returns is in strict accordance with that shown in Appendix '0' in order that it may
agree with that of the treasury accounts.
12(12) Each Head of Department should certify annually to the Finance

Department, by a separate letter to be submitted not later than the 1st January of the
following financial year, that the comparison of departmental returns received from
Collecting Officers with the Treasury statement supplied by the Accountant-General
has been completely carried Gut for the previous year in respect of all heads of
accounts relating to receipts for which he is responsible, and that all differences have
been reconciled.
CHAPTER-13
CONTROL OF EXPENDITURE.
13(1) (a) The Heads of Departments are responsible for controlling expenditure
from the grant or grants placed at their disposal under Chapter 11. This fact does not
absolve the Regional Heads, if they exist; the Controlling Officers and the Disbursing
Officers from his responsibility in respect of the funds placed at their disposal or at
the disposal of the officers subordinate to them. The Disbursing Officers are the
officers directly responsible for the expenditure incurred against the funds allotted to
them. The Controlling Officers, the Regional Heads, where they exist, and the Heads
of Departments should supervise the proceedings of the Disbursing Officers
subordinate to them and issue instructions to them, wherever, necessary. The
Disbursing Officers should pay prompt attention to such instructions.
(b) . In the Departments where there are Regional Heads, such Regional Heads
364
should perform, in addition to the supervisory work referred to in sub-para (a), all the
functions of the Heads of Departments for controlling expenditure from the grants
placed at the disposal of the Officers of the Department in their respective regions and
the Heads of Departments, besides performing such functions in respect of the
expenditure incurred otherwise than through the Regional Heads and the, Officers
subordinate to them, remain generally responsible for controlling expenditure from
the entire grant or grants placed at their disposal.
13(2) The primary objects of such control of expenditure referred to in para
13(1) are:-
(i) that every item of expenditure incurred is regular and proper and,
(ii) that the total expenditure incurred on a purpose does not exceed the
grant or grants provided for that purpose.
In order that the expenditure incurred is regular and proper:
(a) the officers mentioned in para 13(1) should enforce financial order and
strict economy at every step;
(b) they should ensure that all the relevant financial rules and regulations
are observed both by their own office and by the officers subordinate
to them and,
(c) they should see that the expenditure is incurred only in the public
interest and upon objects for which the money was provided.
In order to keep the total expenditure within the grant, they should arrange to be kept
informed periodically of:-
(i) what has been spent from the grant _r grants placed at their disposal,
(ii) what commitments have been made and not paid for against such grant
or grants and
(iii) what liabilities are likely to be incurred during the remaining period of
the financial year;
review the expenditure position and take such measures as may be considered
necessary to check trend of excessive expenditure, if any while liabilities are likely to
be incurred during the remaining part of the financial year should be ascertained by
means of judicious assessment of the requirements of the Department or Departments
controlled. What commitments have been incurred and not paid for should be based
on facts. I n order that the information relating to the actual expenditure incurred is
available, the instructions in the following paras should be observed.
13(3) (a) Whenever a bill is prepared for payment at the treasury, the
Disbursing Officer should indicate therein complete accounts Classification of the
proposed expenditure, that is,
(i) the major head; the sub-major head, if any; the minor head; sub-head,
if any, and the primary unit of appropriation if any, to which the
365
'expenditure included in the bill is to be debited and
(ii) Whether the expenditure is "charged" or "other".
If a bill includes expenditure under two or more primary or secondary units of

appropriation, the amount under each unit should be indicated. In the bills rela-
ting to Irrigation, Buildings, Highways, and Public Health Engineering
Departments the name of the Circle should also be mentioned.
(b) All fixed allowances classifiable under "Other Allowances and Honoraria"
should be drawn along with pay on the bills for "Pay of Officers" or "Pay of
Establishment" according as the allowances are in respect of officers or establishment.
Allowances and honoraria, other than fixed allowances, should be drawn in separate
bills.
(c) Except in the cases mentioned in sub-para (e), the Disbursing Officer should
attach with each bill other than those relating to "Pay of Officers" and "Pay of
Establishment", a bill extract in B.M. 27 giving a brief description of the charges and
the amount of the bill duly signed by him. Bill extracts should also be attached to such
bills relating to "Pay of Officers" and "Pay of Establishment" which include fixed
allowances to be classified under the primary unit of appropriation "Other Allowances
and Honoraria". The bill extract should contain a brief description of the charges
included therein, the progressive total of the expenditure upto date under the sub-head
or sub-heads of which the bill relates, and the amount of the bill.
(d) The bill extract should be returned to him by the Treasury with cash or
cheque, stamped "paid" with the treasury seal, and with the number and date of the
treasury voucher noted thereon. In the case of bills paid at Sub-Treasuries the bill
extract forms should not be detached by the Sub-Treasury, but should be sent along
with the bills to the Sadar Treasury, where the District Treasury Officer should assign
the treasury number and date of the voucher and return the bill extract form to the
presenter of the
bill.
. (e) As the Office Of the Accountant General, Balochistan discharges the

function of a treasury in respect of the payments made at Ouetta the cheque delivered
in payment of a bill should take the place of the bill extract prescribed in sub-para (c).
This procedure not only relieves the Disbursing Officers of the necessity of attaching
the bill extracts to the vouchers, but also conduces to a considerable reduction of work
in the Office of the Accountant-General, Balochistan.
13(4) Immediately after the close of each month, the Treasury Officer. should
prepare, in duplicate, a schedule showing the numbers, dates and amounts of vouchers
paid during that month and supply, on the second of the month following that to
which the schedule relates, a copy of each such schedule to the concerned Disbursing
Officer and the Controlling Officer. The Office of the Accountant-General, which
discharges the functions of a treasury in respect of the payments made at its pre-audit
counter should similarly prepare in respect of each month a 'Schedule of payments
made by that office during that month mentioning the numbers and dates of all the
cheques issued by that office during the month in question and supply a copy to the
366
concerned Disbursing Officer.
13(5) (a) After the grant is communicated to a Disbursing Officer, he should

open separate registers in the form or forms mentioned below, by major and minor
heads and sub-heads, where they exist, and note therein the grant so communicated
for all primary units of appropriation and secondary units of appropriation if any:-
Forest Department. Form B.M. 17.
Irrigation Department. Form B.M.. 26 for expenditure

on establishment and form B.M.37
for other expenditure.
Other Departments. Form B.M. 26.
The grants should be noted in red ink at the top of the register under each head
concerned. The columns of forms B.M. 37 and 39 may be modified, with the approval
of the concerned Head of the Department, to suit the requirements.
(b) In these registers the Disbursing Officer should enter every bi II cashed at
the treasury or at the pre-audit counter of the Office of the Accountant-General,
Balochistan under its appropriate primary and secondary unit of appropriation it any,
and quote against each such entry the number and date of the voucher on which
money has been drawn from the Treasury or the number and date of the Cheque
issued at the pre audit counter of the Office of the Accountant-General Balochistan as
the case may be in respect of the payments received at the pre-audit counter of the
Office of the Accountant-General Balochistan the Disbursing Officer should modify
the record maintained in form B.M. 26 in so far 3S the first two columns of the form
are concerned so that the number and date of the cheque received , from the Office of
the Accountant-General, Balochistan in payment of bills are mentioned in those
columns instead of the number and date of the voucher presented at that office. I n
respect of the expenditure which is incorporated in the monthly accounts of the
Divisions of the Irrigation, Buildings, Highways and Public, Health Engineering.
Departments, the register should be filled in from those accounts. At the end of each
month the expenditure against the each primary or secondary unit of appropriation
should be totalled. The total expenditure should at the same time be deducted from the
grant shown at the top of each column, and the result brought forward to the account
of the next month.
(e) If the grant against any primary or secondary unit of appropriation is

increased or reduced by an authority competent to do so, the figure relating to the
grant should be corrected by plus or minus red ink entries.
(d) If a Disbursing Officer receives information from his' Controlling Officer,

Regional Head or Head of Department that a particular item of expenditure has not
been classified correctly, he should correct the accounts of expenditure and the
available balances of the grant by means of minus or plus entries in red ink.
(e) The Disbursing Officers of the Forest Department should place the Register
maintained by them in form B.M. 17 before the Controlling Officers when they
367
inspect the office of the Disbursing Officers.
13(6) (a) Immediately after the close of the month, the Disbursing Officer
should prepare a statement in the following forms, copying therein all the entries in
the register in the same form maintained by him under para 13(5) relating to the sums
drawn by him during that month:
Buildings, Highways and Public Health Form B.M. 29 for expenditure on

establishment and
Engineering Departments. form 8.M. 39 for expenditure on works.
Irrigation Department. Form B.M. 43 for expenditure on

establishment and form B.M. 37 for
expenditure on works.
Forest Department. Form 8.M. 17.

Other Departments. Form 8.M. 26.
Against each entry in this statement, he should note the number and date of the
treasury voucher or cheque as the case may be, supporting them by bill extracts
wherever such bills extracts have been used.
(b) As soon as the schedules referred to in para 13(4) is received from the.
treasury or the Office of the Accountant-General as the case may be, the Disbursing
Officer should compare it with the statement prepared by him in accordance with the
instructions contained in sub-para (a), reconcile the Discrepancies, if any, and forward
to the Controlling Officer, the statements prepared in the following forms as
reconciled by the dates and with the supporting documents mentioned against each:
Irrigation Form B.M.43 for Form 1:B.M.26 By the 15th of the month following the
Department. expenditure on
establishment
Form B.M.37 for Form B.M.44
expenditure on
work.
Building Highways Form B.M.29 for Form 8.M.26 --do--
& Public Health expenditure on
Engineering Deptt: establishment. Form
B.M.39 for expendi- --do-- --do--
ture on works.
Forest Deptt: Form B.M.17. Divisional
Classified Abstract
of expenditure in
form B.M.19.
Other Departments. Form B. M.29 Form 8.M.26 By the 5th of The month following the
368
The statements should be accompanied by a certificate that it has been

compared with the Schedule and found correct. The statement relating to expenditure
on works should, immediately after they are prepared, be forwarded to the
Accountant-General also.
(c) The Controlling Officer should for such part of the grant as he retains under
his own control, should carry out the procedure detailed in this para. .
13(7) The Controlling Officer should maintain registers in the following forms
separately for each minor head or sub-head, if any:
Irrigation Department. Form B.M.28 for establishment and form B.M.38 for
other expenditure.
Buildings, Highways and Form B.M. 28 for establishment and form 8.MA1 for
other expenditure.
Health Engineering
Departments.
Forest Department. Form B.M.17.

Other Departments. Form B.M.28.
He should post therein:
(i) the monthly actuals as received from the Disbursing Officers in the
forms mentioned in para 13(6) (b), and
(ii) his own monthly expenditure,
and he should check the total of these two with the schedules received from the
Treasury Officers or the Office of the Accountant-General, as the case may be, under
para 13(4) and with the accounts received from the Disbursing Officers. These figures
should, if the Controlling Officer is not himself the Head of the Department, should
be furnished in the following forms by the dates and supported by the statements
mentioned against each:-
Buildings, Highways Form 8.M.29 for 15th of the

and Public Health Form B.M. 26 month following
Engineering expenditure on that to which the
Departments. establishment accounts relate.
Form B.M. 41 for 20th of the month

--do-- expenditure on following that to
works. which the
accounts relate. .
Irrigation Form B.M.29 for 15th of the month
Department Form B.M. 26 following that to
expenditure on which the
establishment accounts relate.
Form; 8.M. 40 for 20th of the month
--do-- Expenditure on following that to
369
works. which the

accounts relate.
Forest Departments. Form B.M. 17 Divisional 15th of the month
classified following that to
Abstract of which the
expenditure in accounts relate.
form B.M.19.
Other Form B.M. 29 --do-- --do--
The following special instructions should be observed in respect of the above

statements: -
(i) The statements in respect of June preliminary and June Supplementary

accounts should be sent direct to the Accountant-General so as to reach
him by the 25th July and 25th August respectively and copies thereof
should be furnished to the Head of the Department.
(ii) In respect of expenditure on works, the statements for the months of
July to October need not be sent to the Head of tr8 Department
monthly but should be sent in a consolidated form so as to reach the
Head of the Department on 20th November. Thus the first statement in
the year to reach the Head of the Department on 20th November
should show the actuals for July to October. Thereafter these state-
ments should be sent monthly.
In the case of the Departments where there are Regional Heads such figures should be
reported to the concerned Regional Head by the Estimating Officers immediately
Subordinate to such Regional Heads.
13(8) (a) (i) The Heads of Department should prepare a monthly account in
form 8.M. 29 of the expenditure under each primary and secondary unit of
appropriation except "Pay of Officers" and "Pay of Establishment", thus working up
the total monthly expenditure under each such unit. For this purpose, if he has
Controlling Officers under him he should consolidate the statements he receives from
them and add thereto the expenditure incurred by him otherwise than through the
Controlling Officers and Disbursing Officers under them. This statement should be
prepared and forwarded to the Accountant-General so as to reach him by the 20th of
the month following that to which the accounts relate. It should be accompanied by
the Disbursing Officer's statements, in original, from which it has been compiled. It
should be prepared separately for each minor head, or sub-head, if any, showing the
expenditure against each primary or secondary unit of appropriation. The Accountant
- General should check this with his own accounts, which will be based on the
vouchers received direct from the treasuries and the Heads of Departments and the
Accountant - General should be jointly responsible for reconciling the differences and
correcting mis-classifications. Any misclassifications detected by the Accountant-
General should be generally communicated to the Heads of Departments who should
pass them on, through the Controlling Officers to the Disbursing Officers, with the
necessary orders for corrections. The corrections should be made by a red ink entry in
the column of remarks against the item reclassified, and a plus and minus entry made
in the register where it is maintained. This entry should run as follows "Adjustment on
account of re-classification in vouchers --' --------------------dated ----------------- ".
370
(ii) The procedure outlined in sub-para (a) (i) will not apply to the corrections
expenditure debitable to the heads detailed below:-
Major Functions Detailed Functions, etc:

All Major Functions Grants-in-aid, Contributions and Dona-
tions.
Band Revenue Assignments and Compensations.

Charges for sale of
stamps. Stamps.
General .Administration Provincial Assembly-Travelling
Allowance of the Members of the
Provincial Assembly-Rewards for
oriental languages.
Education. E-General.
(1) Scholarships.
(2) Miscellaneous-Fees to examiners for
departmental
examinations.
Heads of Departments given in sub-paras (a), (b) and (c), in respect of the expenditure
incurred by the officers of his Department in his Region including himself and report
his figures in form 8.M. 29 to the Head of Department and the Head of Department
should:
(i) perform such functions in respect of the expenditure incurred other-

wise than through the Regional Heads and the officers subordinate to
them, and
(ii) consolidate the statements received from the Regional Heads for the
grant as a whole in form B.M. 29.
13(9) The Heads of Departments, whether they are also Controlling Officers or
not, should without waiting for the verification of the accounts, send to the Finance
Department by the 20th day of the month next to the one after that which the account
relates, a statement in form 8.M. 30, showing monthly expenditure by minor heads
and sub-heads, if any; "charged" expenditure being shown separately from
"authorised" expenditure, and in respect of "authorised" expenditure "new"
expenditure being shown separately from the "other" expenditure. These figures
should include those supplied to him by the Accountant-General under para 13 (8) (c).
In respect the expenditure chargeable to the heads:
"Privy Purses"
"Superannuation Allowances and Pension", and
"Payments of Commuted Value of Pensions",
the Accountant-General should watch the expenditure and submit monthly,

statements in form 8.M. 30 to the Finance Department
371
13(10) (a) The Heads of Departments, whether they are also Controlling
Officers or not, should take steps to maintain a separate watch over expenditure
incurred from time to time on important but non-recurring objects, such as
expenditure on account of dietary charges in jails or purchase of Police uniforms. It is
necessary to deal with such items separately from the ordinary monthly expenditure
accounts since they only occur once or twice during the year. The Heads of
Departments should decide for themselves what method they should adopt to watch
such expenditure. In some cases they may prefer to keep the entire grant under their
own control and order Disbursing Officers who wish to spend money against it to
apply to them for a special allotment. In other cases they may prefer to distribute the
grant and merely order their Disbursing Officers to report expenditure against that
particular allotment as soon as they incur it, no doubt separately from the ordinary
monthly accounts of expenditure. Whatever method they may adopt, they should take
care to see that they are informed not only of actual expenditure against such grants,
but also liabilities that have been incurred which must ultimately be met from such
grants.
(b) As the grant for casual temporary staff is not distributed, and the
expenditure is shown in a lump sum against the primary units of appropriation, "Pay
of Officers" and "Pay of Establishment", Heads of Departments should make separate
arrangements for controlling subordinate officers who have power of sanctioning such
establishment, They should do this by informing them of the amount to which they
should limit their expenditure and requiring them to send copies of sanctions accorded
by them.
13(11) (a) The Accountant-General, will watch progress of expenditure

against:-
(i) the provision under each grant and where a grant comprises
more than one major head, under each major head as a whole,
and
(ii) the provision for each minor head, for each sub-head, if any
and for each primary
unit of appropriation within a grant.
Provision should be, in each case, as modified by the competent authority from time
to time.
(b) No further appropriation audit is required in respect of, nor is the Audit
Officer required to watch expenditure against, the grants placed at the disposal of the
Disbursing Officers by the Heads of Departments. This is the responsibility of the
concerned Head of the Department.
(c) The Audit Officer has to watch the progress of the expenditure against any
item, provision for which has been specifically refused or reduced by the Provincial
Assembly.
(d) The Accountant-General will report to the Head of Department when excess
appears to be likely in the cases mentioned in this para.
372
(e) In the case of expenditure which is 'incorporated in the divisional accounts

of the Public Works Department, the Accountant-General will conduct the audit of
expenditure against the appropriations placed at the disposal of the Disbursing
Officers with reference to the various primary units of appropriation. The excesses
over such units, if more than Rs.500/- in each case, will be reported to the Disbursing
Officers and the Controlling Officers concerned, cases involving large amounts being
also reported to the Head of the Department.
13(12) The Secretary to Government, Finance Department, is the Controlling

Authority for watching the progress of expenditure against the grant for Loans and
Advances bearing interest as a whole! The authorities named in column (2) of the
statement below should furnish to the Finance Department and the Accountant -
General with statements not later than 31st October, 31st January and 30th April in
each year showing the progress of expenditure upto 30th September, 31st December
and 31st March, respectively, against the grants for the category of loans shown in
column (1) thereof:-
_______________________________________________________________
Head Department
_______________________________________________________________
Advances to cultivators other than Board of Revenue

those granted under the Canal and
Drainage Act, VIII of 1873.
Advances under the Canal and Drainage Chief Engineer,

Act, V III of 1873. Irrigation concerned
Loans to Land-holders and Board of Revenue

other notabilities.
(iv) Loans to Municipalities and Secretary to

local bodies Government, Basic
Democracies, Social
Welfare and Local
Government Department.
(v) Miscellaneous Loans and Advance. The Department

administratively
Concerned.
Within the grant for each category of loan the authority mentioned above should be
responsible for watching the progress of expenditure. Monthly statements required
under paras 13(8) (a) and 13 (9) need not be submitted to the Finance Department
under Loans and Advances bearing interest.
13(13) (a) In addition to the running account of expenditure, a ledger account in

form B.M.31 should be kept by Heads of Departments or the Regional Heads, if any;
373
(i) for each major head as a whole containing entries authorised by the
Provincial Assembly;
(ii) for each minor head as a whole containing entries authorised by the
Finance Department; and
(iii) for each primary unit of appropriation.
Similarly, Controlling and Disbursing Officers should keep a record of the sums
allotted to them under each primary unit of appropriation. The principal use of the
ledger will be to serve as a check on the grants as shown in the monthly statements in
form B.M.29. It is also used in preparing the statements of excesses and surrenders.
13(14) If it is felt that, for any valid reason, the grant is likely to be exceeded,
the Head of Department should take immediate steps to prevent expenditure in excess
of a grant:
(i) by transfer .from one Disbursing Officer to another under his

powers of appropriation within the primary unit of
appropriation
(ii) by exercise of his delegated powers of re-appropriation or
(iii) by application for an extra grant as provided in Chapter-15 as

soon as the necessity for this course becomes definitely clear.
Where there are Controlling Officers subordinate to the Head of the Department, this
duty devolves upon them in respect of the funds placed at their disposal so far as
powers of re-appropriation are delegated to them.
13(15) The Forest Accounts were separated from the office of the Accountant-
General and entrusted to the office of Budget and Accounts Officer, Forest
Department, under the Control of Provincial Government. The term "Accountant-
General" used in this Chapter in relation to Forest Accounts means Budget and
Accounts Officer in the Forest Department.
CHAPTER l4
STATEMENTS OF EXCESSES AND SURRENDERS.
14( 1) The Statements of Excesses and Surrenders should be prepared in form

B.M.32 by the Heads of Departments, in respect of the heads of parts of heads with
which they are concerned. For preparing these statements the Heads of Departments
may obtain the required information from the concerned Disbursing Officers and
Controlling Officers.
14(2) Annually two Statements of Excesses and Surrenders namely:--
(a) the first Statement of Excesses and Surrenders and

374
(b) the second Statement of Excesses and Surrenders should be

prepared in respect of all the heads except the following: -..
(i) Loans and Advances by the Provincial Government.
(ii) Payments of Commuted Value of Pensions.
(iii) Interest on Debt and Other Obligation.
(iv) Reduction or Avoidance of Debt.
(v) Privy Purses.
In respect of the heads mentioned in items (i) and (ii) above, the first Statements of
Excesses and Surrenders need not be prepared. For the heads mentioned in items (iii)
to (v) neither the first nor the second Statements of Excesses and Surrenders need be
prepared. Since the revised estimates of a financial year adopted and incorporated in
the Annual Budget Statement and the other budget publications are based on the
second Statement of Excesses and Surrenders of that year, the revised estimates in
respect of the heads mentioned in items (iii) to (v) for which both the first and second
Statements of Excesses and Surrenders are not prepared, will be included in, and dealt
with along with, the budget estimates of those heads for the year next to that to which
revised estimates relate.
14(3) The Heads of Departments should submit to the Finance Department

the first Statement of Excesses and Surrenders by 1st January and the second
Statement of Excesses and Surrenders by 31st March. The Statements of Excesses and
Surrenders should for submitted to the Finance Department in duplicate. If the Head
of Department is not the Administrative Department, copies of Statements should be
sent also to the Administrative Departments, which should for ward the same to the
Finance Department on the due dates with their comments. The first Statement f
Excesses and Surrenders should be based on the actual expenditure of the first four
months of the financial year to which the statement relates and the last eight months
of the financial year previous to that. The second Statement of Excesses and
Surrenders should be based on the actual expenditure of the first eight months of the
financial year to which the statement relates and of the last four months of the
financial year previous to that year.
14(4) The first Statement of Excesses and Surrenders is meant to enable:--
(i) the Finance Department to frame the preliminary revised esti-

mates of the financial year to which the statement relates and to
determine, on the basis thereof, the ways and means position of
that year as well as the next and
(ii) the Head of Department concerned to determine whether in any

case it is definitely
necessary to move for additional grant.
The second Statement of Excesses and Surrenders serves the following main
375
purposes:-
(i) The Finance Department frames the final revised estimates of

financial year on the basis of the second Statement relating to
that year.
(ii) The Finance Department relies on the second Statement to

determine whether the modified grant for the year to whim the
.Statement relates will be in excess or in deficit of the actual
expenditure. It is, therefore, the chief factor in fixing the clo-
sing balance of the year to which the Statement relates.
(iii) The second Statement furnishes material on which Heads of

Departments must base their demands for additional grants and
also their surrenders for acceptance by the Finance Department.
In accurate estimates of excess and surrenders in the second Statement will

result in adoption of wrong figures for surrenders and additional grants. The loan
requirements of the Provincial Government for a financial year are based on the
closing balance of the financial year previous to that. Since the closing balance of a
financial year is determined chiefly on the basis of the second Statement of Excesses
and Surrenders, over-estimates of excesses by Heads of Department may. and
probably will, result in the Provincial Government borrowing more money than
actually required and bearing a series of years, interest charges on a higher amount
than was necessary. Thus inaccurate estimates of Excesses and Surrenders will not
merely cause inconvenience to the Finance Department but will also cause definite
loss to Government. The estimates should therefore be framed with the utmost care.
14(5) The statements of Excesses and Surrenders are, as already stated intended
solely for the purpose of fixing the revised estimates of expenditure of the financial
year to which they relate and for indicating what the surrenders or excesses are likely
to be over the sanctioned grants. They are not intended to be a means of making
provision for additional funds the need for which may arise subsequent to the framing
of the budget estimates. The correct procedure which the Heads of Departments, who
anticipate expenditure in excess of their grants, should adopt is explained in Chapter
15.
14(6) In the Statements of Excess and Surrenders the information required to be

given is the following:-
(i) Original appropriation.
(ii) Modified grant.
(iii) Actuals of the first four or eight months of the financial year to
which the Statement relates, according as it is the first or the
second Statement.
(iv) Actuals of the last eight or four months of the financial year
previous to that to which the Statement relates, according as it
376
is the first or the second Statement.

(v) Totals of (iii) and (iv).
(vi) Anticipated total expenditure of the year (Revised Estimate).
(vii) Surrenders.
(viii) Excesses.
The above information should be furnished for each primary unit of appropriation
showing separately the expenditure charged upon the Provincial Consolidated Fund,
new expenditure and other expenditure. The figures furnished should be tallied
separately for the charged, new and other expenditure in all columns by sub-heads and
minor heads. A summary should also be prepared for the full Major Head, or if the
head of the Department is concerned with only a part of the Major Head, for that part
of the Major Head. The summary should give figures for each Major Head. The
additional amounts sanctioned upto the time of sub. mission of the Statements of
Excesses and Surrenders should be reflected in the column "Modified grant".
14(7) The first and the second Statements of Excesses and Surrenders in respect
of the heads of account relating to works should be accompanied by a statement in
form 8.M. 42 showing all works for whim provision exists during the financial year to
which the statement relates.
14(8} Along with the Statements of Excesses and Surrenders the Heads of
Departments should submit a note on half margin explaining.
(i) the excesses and surrenders proposed in the Statements and
(ii) the reasons for difference between the anticipated expenditure

and the total of 12 months actuals appearing in column 7 of the
statements.
Items of additional expenditure included in the Statements should also be justified

fully in the note individually. While forwarding the first or the second Statement of
Excesses and Surrenders, the Heads of Departments should also review as d whole the
grant or the portion of the grant allotted to them and explain briefly the reasons for the
excess of the saving that may be anticipated in the grant or the portion of the grant, as
the case may be.
14(9) (a) The Finance Department should examine the statements of Excesses
and Surrenders submitted by the Heads of Departments in the light of progressive
actuals and any other information in its possession.
(b) The revised estimates based on the first Statements of Excesses and
Surrenders is primarily meant for the preliminary estimates on which the new
expenditure for the coming financial year is based. Therefore it is not necessary to
inform the Heads of Departments of the figures of the revised estimates accepted by
the Finance Department on the basis of the first Statement of Excesses and
Surrenders.
377
(c) The revised estimates framed on the basis of the second Statement of
Excesses and Surrenders should be communicated to the Heads of Departments by the
Finance Department. In the letter of the Finance Department communicating to the
Head of Department the acceptance of revised estimates and sanctioning the
consequent re-appropriations within the grant which require the sanction of the
Finance Department, net surrenders will, at the same time be intimated and a copy
endorsed to the Accountant-General. These net surrender will be taken to the new
sub-head "Surrenders or withdrawals within the grant". If any further re-
appropriations from the amount surrendered or withdrawn are authorised later, they
will be similarly communicated by the Finance Department in a letter to the Head of
Department and a copy endorsed to the Accountant-General. Such subsequent orders
of re-appropriation will be for transfer of funds from the sub-head "Surrenders and
withdrawals within the grant". This will result in a reduction of the amount appearing
against this sub-head and a corresponding addition to the amount appearing against
the sub-head the provision for which is being increased.
14(10) Once the net surrenders have been accepted by the Finance Department
on the basis of the second Statement of Excesses and Surrenders and communicated
by it to the Heads of Departments concerned they will be precluded from either:
making further surrender for transfer to the sub-head "Surrenders or

withdrawals within the grant" which is intended to be exhibited in
the appropriation accounts only, or
(b) using the surrenders accepted by Finance Department without its
previous consent.
Heads of Departments should therefore sanction all re-appropriations within the

powers delegated to them before they submit their second Statement of Excesses and
Surrenders.
14(11) After the revised estimates is fixed and intimated by the Finance
Department, the Head of Department concerned should distribute the revised grant
'and communicate the audit-circlewise break-up of that grant to the Accountant-
General. Similarly audit-circlewise break-up of the estimate fixed under "Deduct-
Recoveries" should also be communicated to the Accountant-General.
14( 12) After the examination of the second Statement of Excesses and
Surrenders and adoption of the figures of revised estimates; in respect of "Deduct-
Recoveries" the Finance Department should furnish to the Accountant--General a
statement showing the original appropriation, the revised estimate and the reasons for
variation between the original appropriation and the revised estimate.
14(13) It has been decided by the Comptroller and Auditor General that the
explanation for surrenders should be incorporated in the Appropriation Accounts. It is
therefore imperative that while conveying the amount of surrenders under the head
"Surrenders or withdrawals within the grant", reasons for such surrenders should
invariably be furnished to the Accountant-General.
378
CHAPTER-15
EXPENDITURE NOT PROVIDED FOR IN THE SCHEDULE OF
AUTHORISED EXPENDITURE
GENERAL
15(1) (a) During the financial year, expenditure, for which no provision exists
in the Schedule of Authorised Expenditure for that year should rarely, if ever, be
incurred. The Schedule of Authorised Expenditure for a financial year provides for all
items of expenditure during that year as far as they could be foreseen and within the
limit of funds available. Proposals for incurring expenditure in the course of a
financial year, not provided for in the Schedule of Authorised Expenditure for that
year are, therefore, not justified in ordinary circumstances and should not be made
unless there are very special reasons. Special circumstances may sometimes arise in
the course of a financial year making it necessary to incur additional expenditure.
Such additional expenditure may be of the following types:
(i) Additional expenditure on purposes sanctioned by the compe-
tent authority and provided for in the Schedule of Authorised
Expenditure for that year as-
(a) charged expenditure.
(b) New expenditure or
(c) Other than charged and new expenditure.
(ii) Expenditure on purposes not provided for in the Schedule of

Authorised Expenditure for that year.
(b) Additional expenditure of the type referred to in (i) (a), (i) (b) and (i) (c)
should be met by re-appropriation of savings in charged expenditure, new expenditure
and expenditure other than charged and new respectively within the. Grant to which
the additional expenditure is debitable. If the savings available are not sufficient to
meet the additional expenditure the available savings should 00 re-appropriated
towards the additional expenditure and the balance should be provided by means of a
supplementary grant. If savings are not at all available for such re-appropriation or if
re-appropriation is not permissible under paras 15 (7) to 15 (10), the additional
expenditure should be provided by obtaining supplementary grant. .
(c) Expenditure of the kind referred to in item (ii) should also be met by re-
appropriation of savings of charged expenditure, new expenditure or expenditure
other than charged and new within the Grant to which the expenditure is debitable
according as the expenditure in question is charged, new or other than charged and
new expenditure; but before sanctioning such re-appropriation, a token grant should
be obtained by means of a supplementary grant. I n case where only a part of the
expenditure can be met by re-appropriation as above, the balance should be provided
by means of a supplementary grant. If savings are not at all available for re-
appropriation or if re-appropriation is not permissible under paras 15(7) to 15(10), the
expenditure should be provided by' obtaining supplementary grant as in sub-para (b).
379
(d) In cases where additional expenditure is necessitated in a Grant by a change

in the accounts classification, such additional expenditure should be met as in paras
(b) and (c) according to the nature of such expenditure.
RE-APPROPRIATION
15(2) Re-appropriation means the transfer of savings in the provision for

expenditure made for a particular unit of appropriation to meet excess expenditure
anticipated under another such unit. Provision for expenditure is granted or deemed to
have been granted by the Provincial Assembly and thereafter authorised by the Chief
Minister to be spent; whereas re-appropriation is made by authorities who are not
competent to change the decisions of either the Provincial Assembly or the Chief
Minister. Re-appropriations made by the competent should therefore in no way
modify the decisions taken by the Provincial Assembly or the Chief Minister
regarding provision for expenditure. The following principles govern the re-
appropriation operations:
(a) . All the expenditure proposed for a financial year except that part of it
which is already charged upon the Provincial Consolidated Fund is presented to the
Provincial Assembly in the form of Demands for Grants. These Demands for Grants
are either granted or deemed to have been granted by the Provincial Assembly. In the
schedule of Authorised Expenditure authenticated by the Chief Minister the provision
for expenditure authorised, whether it is charged upon the Provincial Consolidated
Fund or not, is authorised demand-wise. No re-appropriation can therefore be made
from one Grant to another as such re-appropriation will amount to a modification of
the decision of either the Provincial Assembly or of the Chief Minister.
(b) The expenditure granted or deemed to have been granted by the Provincial
Assembly as authorised by the Chief Minister in the Schedule of Authorised
Expenditure is meant for a particular financial year. Re-appropriation of expenditure
cannot therefore be made after the expiry of that financial year.
(c) In the Demands for Grants assented to or deemed to have been assented to
by the Provincial Assembly and in the Schedule of Authorised Expenditure
authenticated by the Chief Minister, distinction has been made in the following
categories of expenditure:
(i) Expenditure charged upon the Provincial Consolidated Fund and

expenditure that is not so charged.
(ii) Expenditure which is new within the meaning of Article 40(4) of

the Constitution and other expenditure which is neither
"new" nor charged upon the Provincial Consolidated Fund.
Re-appropriation cannot be made between funds authorised for-
(i) expenditure charged upon the Provincial Consolidated
Fund and expenditure that is not so charged and
(ii) new expenditure granted by the Provincial Assembly

and other expenditure deemed to have been granted by
the Provincial Assembly.
380
(d) In a financial year, the Provincial Assembly alone is competent to grant

funds for new expenditure on purposes not contemplated in the Schedule of.
Authorised Expenditure for that year. Re-appropriation cannot therefore be made to
meet such expenditure. If funds to meet such expenditure are available under the
relevant grant, re-appropriation to meet such expenditure may be made but only after
a token sum has been allocated or authorised through a supplementary grant. If
additional funds are required under a grant in a financial year of new expenditure on
purposes contemplated in the Schedule of Authorised expenditure for that year, such
funds can be provided by means of re-appropriation of savings in the sums provided
for new expenditure under that Grant.
(e) Expenditure for a purpose the allotment for which was specially reduced
or refused by the Provincial Assembly cannot be met by re-appropriation.
(f) Any item of expenditure which has not been sanctioned by an authority
competent to sanction it cannot be met by re-appropriation. If the authority
sanctioning re-appropriation of funds for a particular purpose is authorised to sanction
expenditure for that purpose its order of re-appropriation will operate as sanction of
such expenditure also.
(g) Re-appropriation should be made only when it is known definitely or

anticipated to a fair degree of certainly that the provision under the unit of appro-
priation from which funds are proposed to be diverted will not be utilised in full and.
that savings can be effected in the appropriation for that unit at least to the extent of
the amount proposed to be re-appropriated. I n no case should re-appropriation be
made from a unit with the intention of restoring the diverted appropriation to that unit
when savings become available under other units later in the financial year. When the
appropriation under a unit is reduced by re-appropriation sanctioned by a competent
authority, the expenditure debatable to that unit should be restricted to the reduced
appropriation. If, however, due to special circumstances not foreseen at the time the
appropriation of a unit was reduced by re-appropriation, if becomes necessary to
restore the reduction, either fully or partly, the sanction of the authority which
reduced the appropriation should be obtained for increasing the appropriation of that
unit. If the authority which reduced the appropriation under a unit by re-appropriation
is the Finance Department, the sanction for increasing such appropriation should be
obtained from the Finance Department through the Administrative Department
concerned.
(h) After the revised estimates are framed by the Finance Department on the
basis of the second statement of excesses and surrenders and the consequent re-
appropriations requiring the sanction of the Finance Department are made the net
surrender under each Grant are taken to the sub-head "Surrenders or Withdrawals
within the Grant". Only the Finance Department is competent to re-appropriate funds
from the sub-head "Surrenders or Withdrawals within the Grant" relating to a
particular grant within that Grant.
(j) Re-appropriation from, and to, funds authorised for expenditure on projects
can be made within the confines of a Grant subject to the restrictions mentioned in
sub-paras (a) to (h) of this para keeping in view the following points:
381
(1) Expenditure on a new Development Scheme, not provided for in the

Schedule of Authorised Expenditure, cannot be met wholly by re--
appropriation of savings. I n such a case, where it is proposed to meet
expenditure by re-appropriation, at least a token provision should be
obtained or by obtaining a supplementary grant,
(2) Expenditure on a project in a financial year, "'subsequent to the series

of years the expenditure for which was earlier approved, will be non-
recurring and new expenditure requiring regularization the manner
explained in (1) above, if the expenditure in question has not been
included in the Schedule of Authorised Expenditure for that year. In
other words, if for instance, a project expenditure phased for five
financial years, was approved by the Provincial Assembly, but the
project was not completed in five years and expenditure has to be

incurred thereon in the sixth financial year, also then the expenditure in
the sixth financial year, if not provided for in the Schedule of
Authorised Expenditure for that year, will be treated as new expen-
diture and will require regularization in the manner stated in (1) above
that is, it can be met wholly or partly by re-appropriation only if a least
a token provision is obtained or by obtaining a supplementary grant. .
15(3) (a) Finance Department has full powers to re-appropriation subject to the
restrictions mentioned in para 15(2).
(b) I n the West Pakistan Delegation of Powers under the Financial Rules and
the Powers of Re-appropriation Rules, 1962. Powers of re-appropriation have
been delegated to Administrative Departments and the officers in Category I
mentioned therein. These delegated powers are subject to the following
conditions as well as those mentioned in para 15(2):
(i) The re-appropriation should not involve undertaking of

recurring
(ii) The re-appropriation should not be met from lump sum

provision except when it is necessary to meet expenditure on
temporary posts created by the authorities competent to do so.
In such a case, re-appropriation can be made from lump sum
provision for temporary staff within the Grant concerned.
(iii) The re-appropriation should not increase an item which has been
specifically reduced by the Provincial Assembly or the Provincial Government.
(iv) No re-appropriation should be made to, or from, the primary units of

appropriation "Pay of Officers" and "Pay of Establishment" except when it is
necessary to meet expenditure on temporary posts created in exercise of delegated
powers.
(v) Re-appropriation should not be made from, and to, the provisions for
secret service expenditure.
382
(vi) Re-appropriation should not be made of provisions allowed for

specified new items for other purposes.
(vii) Re-appropriation should not be made of provision specifically made

for expenditure in foreign exchange to expenditure in local currency.
(viii) No re-appropriation should be made from, or to, the sub-head "Open

Canals" of the Grant under charges on irrigation establishment to, or from, the other
sub-heads under the Grant except in consultation with the Finance Department.
(ix) In the case of expenditure on works:
(1) no re-appropriation should be made to meet any expenditure which is

likely to involve. further outlay in a future financial year;
(2) no-appropriation should be made from or to the units "Major Works",

"Minor Works", and "Repairs" or "Maintenance and Repairs"
(3) no re-appropriation should be made from the allotment for a new

original major work to any other work or item or vice versa and
(4) re-appropriation can be made from an original major work in progress

only to a work or works of the same category.
(c) The authorities competent to sanction re-appropriation under sub-para (b) (ii)
and (iv) should, while sanctioning re-appropriation from the lump sum
provision for temporary establishment or otherwise, invariably record the
following certificate below the order of such sanction "Certified that the funds
re-appropriated from the lump sum provision under the primary units "Pay of
Officers" and /or "Pay of Establishment" of the minor
Head…………………………………………………
to the primary units of other minor heads are meant for meeting the expenditure
necessitated by the employment of the temporary staff sanctioned during the course of
the year".
15(4) (a) The first and second statements of Excesses and Surrenders' provide
opportunities for a general review of adequacy of provision under the various minor
heads. Ordinarily it is too early to make re-appropriation in the first half of the
financial year. Unless there is an urgent need for re-appropriation, it is convenient and
desirable to deal with the re-appropriation required late in the financial year after the
second statements of excess and surrenders is finalised.
(b) When need for additional appropriation arises in the first half of the
financial year, an application for such additional appropriation should be prepared in
form B.M. 34 if department concerned is Irrigation, Buildings, Highways, Public
Health Engineering and Electricity and in form 8.M. 33 if the Department concerned
is other than these Departments, indicating therein the particular primary unit of
appropriation and the secondary unit where prescribed, the provision for which has
been, or is likely to be, exceeded. If the amount of "original appropriations as
modified by competent authority" shown in column 2 of form 8.M. 33 includes
383
additional appropriation already sanctioned during the financial year, the number and
date of the order sanctioning it should be quoted. When the application for additional
appropriation is for expenditure on a definite scheme or work which necessitates
additional appropriation, a letter recommending it should accompany such
application. In all other cases the reason for the insufficiency of the appropriation and
the recommendations and proposals for re-appropriation should be given in the form
itself by the disbursing officer and also, if necessary, by the 'Controlling Officer and
the Head of Department. No separate re-appropriation statement or covering letter is
required in such cases. The application for additional appropriation should be
numbered and dated by the disbursing officer concerned and forwarded to the
following officers in succession:-.
(i) Controlling Officer.
(ij) Regional Head and Head of Department.
(iii) Administrative Department if it is not Head of Department in

respect of the Head concerned.
(iv) Finance Department.
If at any point in the chain an officer is competent to sanction re-appropriation, he

should do so in accordance with the powers delegated to him. Similarly if at any point
in the chain an officer considers that the application should be modified or rejected,
he should modify or reject it.
(c) When an authority other than the concerned Administrative Department and
the Finance Department sanctions an additional appropriation by re-appropriation, he
should forward the application in original as sanctioned by him to the Accountant-
General and at the same time inform by a letter the Controlling and Disbursing
Officers of the re-appropriation sanctioned by him. The letter should be endorsed to
the Administrative Department and Finance Department for information.
(d) When the application for additional appropriation is sanctioned by the

Administrative Department or the Finance Department it will be returned in original
to the Head of Department, who shall forward it to Accountant-General and at the
same time inform the concerned controlling and the disbursing officers of the re-
appropriation sanctioned. If the authority sanctioning re-appropriation is the
Administrative Department a copy of the order should be communicated also to the
Finance Department. Similarly when the Finance Department sanctions re-
appropriation that Department should send a copy of the order to the concerned
Administrative Department also.
15(5) (a) I n the second half of the financial year, the re-appropriations should
be sanctioned generally on the basis of the Second Statement of Excesses and
Surrenders. If, however, need arise for any individual re-appropriation before the
Second Statement of Excesses and Surrenders is ready, such re-appropriation may be
dealt with and sanctioned by the competent authorities in the manner explained in
para 15(4)'. Such re-appropriation should be done only in very special circumstances.
(b) The Officers in Category I mentioned in para 15(3) and the Admin-
384
istrative Departments may sanction to the extent they are competent, the re-
appropriations required to be made as a result of the revised estimates fixed by the
Finance Department on the basis of the Second Statements of Excesses end Sur-
renders and approach the Finance Department to sanction the remaining re-appro-
priations.
(c) After the revised estimates are fixed by the Finance Department on the basis
of the Second Statement of Excesses and Surrenders and the consequent re-
appropriations are made by the competent authorities, the net surrenders under each
Grant are taken to the sub-head "Surrenders or Withdrawals within the grant". If,
subsequently, it is discovered that more excesses are likely to occur for which
additional funds can be found by re-appropriation formal application for the same
may be submitted to the Finance Department. Such applications' should be made only
when it is absolutely not possible to avoid the excess. They should not ordinarily be
sent to the Finance Department after the 15th of June.
(d) Orders sanctioning re-appropriations as a result of the' revised estimates

fixed by the Finance Department on the basis of the Second Statement of
Excesses and Surrenders should be communicated in the form of a letter in the
following form:
From Reasons of Savings To Reasons of excess.

Major Head Minor, Head, Sub-Head, if Major Head, Minor Head, Sub Head, if
any, Primary Unit Secondary unit any, Primary Unit, Secondary unit
where definitely prescribed. where definitely prescribed
Amount Rs. Amount Rs.
The authorities to whom the orders sanctioning re-appropriations should be

communicated are the following:-
When the sanctioning authority To the Accountant-General, the

is Finance Department. Administrative Department and the Head
of Department, who may communicate
those orders to other concerned.
When the sanctioning authority To the Accountant-General, the Finance
is the Administrative Department Department and other subordinate
authorities concerned.
When the sanctioning authority To the Accountant-General,
is other than the Finance Department Administrative Department, Finance
and Administrative Department Department and the other authorities
concerned.
(e) The Head of Department in respect of the heads of account of Irrigation

Department should prepare a statement showing the extent of saving and excess
disclosed in the second Statement of Excesses and Surrenders and the extent upto
which the excesses will be met from Supplementary Demand or by means of re-
appropriation. This statement should be prepared in form 8.M. 23 and transmitted to
the Accountant-General through Finance Department. This will serve as Re-
385
appropriation order and no separate letter as contemplated in sub-para (d) above will
be necessary.
SUPPLEMENTARY GRANTS
15(6) Proposals for supplementary grants are objectionable in principle and free
resort to them indicates, on the one hand, bad estimating or improvident
administration and, on the other. hand, impairs the proper management of the
Provincial Consolidated Fund. It is obvious that an equitable and well considered
distribution of the funds available for expenditure in any particular financial year can
only be made at the time when the requirements of the Provincial Government / are
comprehensively considered, that is, at the time of preparation of the Annual Budget
Statement. Further, the Provincial Assembly has a right to expect that except for
sudden, unexpected and urgent demands the amount authorised to be expended from
the Provincial Consolidated Fund under the authority of the Schedule of Authorised
Expenditure authenticated by the Chief Minister following consideration of the
Annual Budget Statement by the Provincial Assembly should eventually be realised.
Any increase in receipts in the post budget period should not in itself justify
supplementary grant. The justification for applying for supplementary grant should
rest only upon circumstances which are exceptional.
5(7) If the Head of Department feels that there is need for additional grant and
justification thereof exists as explained in para 15(6) , he should submit proposals for
supplementary grant, only in the following cases:-
(i) If the additional Expenditure is for purposes already approved by the

competent authority and provided for in the Schedule of Authorised
Expenditure of the financial year in which the additional expenditure is
required, it should be examined whether in the absence of such
additional expenditure serious inconvenience or serious loss or damage
will result. If no such inconvenience loss or damage is expected, the
proposal should be dropped altogether. I f any such inconvenience, loss
or damage is apprehended to a reasonable degree, the additional
expenditure should be met by re-appropriation of savings found by
legitimate postponement of expenditure provided for in the Schedule
of Authorised Expenditure. Only if re-appropriation as explained
above is not possible proposal should be submitted for supplementary
grant. In such proposals it should be shown:
(a) why the need for increased provision could not be foreseen at the time
when the original estimates were framed;
(b) that, in the absence of such additional provision, serious inconvenience

or serious loss or damage will be caused to the public service and
(c) why the funds required for the additional expenditure cannot be found
by any legitimate postponement of expenditure for which provision
already exists.
(ii) There is a fundamental objection to admitting proposals for such

386
additional expenditure in the post budget period, for, these having been
made during the course of a financial year and not at the time of the
preparation of the Annual Budget Statement, have necessarily to be
dealt with singly and not in relation to other similar proposals. It is
only when all such proposals are considered together that it is possible
to form an adequate idea of their relative urgency and to effect a fair,
equitable and proper distribution of the funds available. If such
procedure is not followed a single item may be accepted, which if it
had been considered together with all the other similar proposals would
have been rejected because it would have been clear that its inclusion
involved the exclusion of other more desirable item. It is however
possible that there may be occasions when it may be necessary to
provide for such additional expenditure even in the post-budget period.
In sending such proposals to the Finance Department, the
Administrative Department should explain clearly why they were not
included in the Annual Budget Statement of that financial year and
why they cannot be postponed for consideration in connection with the
Annual Budget Statement of the next financial year. The authority
concerned must further show either.
(1) that the expenditure has been newly imposed by statue or by order of a
court of law or other competent authority; or
(2) that urgent necessity has arisen for the proposed expenditure and
postponement would involve extra expenditure ultimately.
In the case of (1) Finance Department must agree either to provide the
additional expenditure, if such expenditure is unexpected or to agree to action being
initiated for applying for a supplementary grant if the expenditure is not unexpected.
In the case of (2) the question of providing the additional expenditure should be
considered only if it relates to a matter of real imperative necessity or to the earning of
safeguarding of receipts. If the need for incurring such additional expenditure is
agreed to, action should be taken as in the case of (1).
15(8) Additional expenditure on purposes not contemplated in the Schedule of

Authorised Expenditure cannot be met entirely by re-appropriation of savings within
the grant. If sufficient savings are available to meet such expenditure, a token amount
should be obtained for the purpose or by obtaining supplementary grant and the
additional expenditure then met by re-appropriation. Token grants should be taken at
by re-appropriation. Token appropriations should be taken at their face value and the
amounts however small should be. added to the provision under the concerned head.
The re-appropriation to be made should, therefore, be the total sum required for the
additional expenditure less the amount of the token grant.
15(9) Under the Constitution no additional expenditure should be incurred in

anticipation of provision of supplementary grant. This does not mean that
supplementary grant should be obtained immediately the need for the additional
expenditure necessitating supplementary grant is admitted by the competent authority.
387
This, in fact, is neither possible not desirable due to the following reasons: -
(a) The demand for supplementary grant has to be laid before the Provincial
Assembly and the Assembly is not in sessions throughout the year.
(b) Before the supplementary demand is moved it should be ensured that the
additional grant demanded will not be found to be actually un-
necessary. Whether an additional grant will be actually necessary or not can be

decided only after the statements of excesses and surrenders have been prepared.
Therefore it is advisable that, unless the Head of Department is certain before the
preparation of the statements of excesses and surrenders that funds will not be
available for the additional expenditure, he should, as far as possible, postpone
submission of applications for supplementary grant till the date of submission of the
final statement of excesses and surrenders. In case where the Head of Department is
certain before the preparation of the statements of excesses and surrenders that
supplementary grant is necessary he should take action to move for the supplementary
demand being laid before the Provincial Assembly in the earliest sessions possible.
15(10) When, after consulting the Finance Department, it is decided that a

supplementary or a token grant should be obtained, the Head of Department
concerned should submit to the Finance Department through the concerned
Administrative Department, if it is not itself the Head of Department, an application
for the supplementary or token grant required, in form B.M. 35 for proposals other
than works and in form B.M. 36 for proposals for works. Before an application for
supplementary grant for works is sent to the Finance Department, the Department
concerned should say how much of the proposed works, if started as soon as the
additional expenditure required is authorised in the Schedule of Authorised
Expenditure, can be completed and paid for within the financial year. The
Administrative Department should examine the proposals received by them and
forward them with their recommendations to the Finance Department. With the
application, the Administrative Department concerned should forward a memorandum
explaining fully justification for the supplementary grant. The memorandum should
be on the lines of a note and should be self contained.
15(11)Applications for supplementary grant should be consol dated' by the

Finance Department in the form of a statement, known as the Supplementary Budget
Statement. The Supplementary Budget Statement should be in the same form as the
Annual Budget Statement and should distinguish expenditure on revenue account
from expenditure other than that on revenue account and should show separately.
(i) the sums required to meet expenditure charged upon the
Provincial Consolidated Fund and
(ii) the sums required to meet other expenditure distinguishing.

recurring expenditure from expenditure that is not, recurring
expenditure and showing the extent, if any, to which the other
expenditure is new expenditure.
The statement should be supported by schedule in the form given in forms B.M.36 or
388
35 according as the Schedule relates to works or purposes other than works, giving
details of the sums included in the Statement. The Schedule should contain also
memorandum which should be on the lines of a note and should be self contained.
15(12) Under Article 124, of the Constitution the Supplementary Budget

Statement in respect of a financial year may, in relation to Development schemes for
which estimated expenditure for that year is specified in that Statement and which
will involve expenditure from the Provincial Consolidated Fund in subsequent years,
specify the estimated expenditure for that Development scheme for each of those
subsequent years. The manner in which this should be done has been explained in
para 4(8).
15(13) Before the Supplementary Budget Statement is laid before the

Provincial Assembly, it should be approved' by the Council of Ministers. For this
purpose the Finance Department should arrange to have a meeting of the Council of
Ministers fixed at the proper time. As a Demand for Grant should not be made except
on the recommendation of the Chief Minister, his approval to the Supplementary
Budget Statement should be obtained before it is laid before the Provincial Assembly.
15(14) The manner in which the Supplementary Budget Statement should be

presented to the Provincial Assembly and discussed in and voted on in the said
Assembly is the same as that prescribed in respect of the Annual Budget Statement.
15(15) Following consideration by the Assembly of the Supplementary Budget

Statement in respect of a year the Chief Minister authenticates by his signature a
Schedule prepared in the same form as the Supplementary Budget Statement
specifying.
(a) the sums, or sums not exceeding the sums, shown in the statement
as the sums required to meet expenditure charged upon the Provincial
Consolidated Fund; and
(b) the sums granted, or deemed to have been granted under Article
122.
The Supplementary Schedule of Authorised Expenditure should then be laid before

the Provincial Assembly for information.
15(16) After the Supplementary Schedule of Authorised Expenditure is

authenticated by the Chief Minister, Finance Department should send a copy thereof
to the Accountant-General for his information and communicate to the Heads of
Departments concerned the sums specified in the Schedule. Heads of Departments
should, in turn, distribute the same through the Controlling Officers to the Disbursing
Officers concerned under intimation to the Accountant-General and the Finance
Department. The Heads of Departments should also indicate to the Accountant-
General the audit circle wise of the amounts redistributed.
389
CHAPTER 16
APPROPRIATION FINANCE & COMMERCIAL ACCOUNTS.
16(1) (a) Under Article 171 of the Constitution and paragraphs 11 (4) and
13( 1) (i) and (iii) of the Pakistan (Audit and Accounts) Order, 1952, the Comptroller
and Auditor General of Pakistan is required to submit the accounts of the Province
relating to each financial year along with his report thereon. . These accounts together
with the reports are called:
(i) the Finance Accounts and the Audit Report thereon;

(ii) the Appropriation Accounts and the Audit Report thereon; and
(iii) the Commercial Accounts and the Audit Report thereon.
(b) These Accounts and the Audit Reports should be prepared by the
Accountant General, Balochistan, in such form as the Comptroller and Auditor
General of Pakistan may prescribe from time to time and sent to the Finance
Department on such date as may be determined with the concurrence of the Provincial
Government.
16(2) Under Article 171 of the Constitution these Accounts and Audit Reports
should be laid before the Provincial Assembly. Before they are so laid before the
Provincial Assembly, they should be submitted by the Finance Department to the
Governor under Rule 41 (2) read with item 9 of Part (A) of Schedule VII of the
Balochistan Government Rules of Business. While submitting these Accounts and
Audit Reports to the Governor his approval should be sought:
(i) for lying the Accounts and Audit Reports before the Provincial
Assembly, and
(ii) for initiating action on such points raised in those Accounts and
Audit Reports as in the opinion of the Finance Department may
be taken up before they are considered by the Public Accounts
Committee to be referred to in para 16(18).
After the Governor's approval is given, the Finance Department should initiate action
on the points referred to in (ii) above and send the Accounts and Audit Reports to the
Secretary of the Provincial Assembly for arranging to have such Accounts and the
Audit Reports laid before the Provincial Assembly at the sessions immediately
following such approval. The Accounts and the Audit Reports should be laid before
the Provincial Assembly by the Finance Minister on behalf of the Governor with the
following motion:
"As required by Article 171 of the Constitution of the Islamic Republic of

Pakistan, to lay on the table the Appropriation Accounts, the Finance Accounts and
the Commercial Accounts of the Province for the year. . . . . . . and the connected
Audit Report."
16(3) The Finance and Report thereon deal with the Accounts of the Province
as a whole including transactions relating to debt, deposits, sinking funds, advances,
390
suspense accounts and remittance business and general financial matters that do not
strictly fall within the functions of the Public Accounts Committee as laid down in
rule 160 of the Provincial Assembly of Balochistan Rules of Procedure which have
been reproduced in Part II of Appendix A. This document, though laid before the
Provincial Assembly, is not referred to the Public Accounts Committee. After it is laid
before the Provincial Assembly, the Finance Department should examine it' and take
action wherever it is called for and report the action taken to the Accountant-General,
Balochistan.
16(4) The Appropriation Accounts and the Report thereon consist of the
Appropriation Accounts proper and the Audit Report thereon. The Audit Report gives
the general view of the results of audit and draws attention to important matters, if
any, outstanding from the previous Reports. The Appropriation Accounts proper
consist of:-
(a) a grand summary giving a general view of the total expenditure under
each Grant/Appropriation compared with the total Grant/
Appropriation sanctioned thereunder;
(b) audited accounts of all the expenditure of the year, whether

"Authorised" or "Charged" in the form of a separate appropriation
account for each Grant/Appropriation, with any important observations
which it is considered necessary to make as a result of audit
investigation, and
(c) the financial irregularities, including cases relating to any previous

year that become ripe for inclusion since the last report was written,
which are of sufficient consequence to justify inclusion.
16(5) The Commercial Accounts and the Audit Report thereon are a part of the
Appropriation Accounts and the Audit Report thereon but published as a separate
document for the purpose of convenience. In the following paras of this Chapter the
words Appropriation Accounts and the Audit Report thereon should '15'e .deemed to
include the Commercial Accounts and the Audit Report thereon. The Commercial
Accounts and the Audit Report thereon consist of the accounts of, and review on,
Government commercial or quasi-commercial concerns or undertakings, with such
comments as are deemed necessary to, make upon the result of audit of their Trading,
Manufacturing and Profit and Loss Accounts and Balance Sheets and the observations
of the audit thereon.
16(6) References from the Accountant- General relating to the Appropriation

Accounts and the Audit Report thereon should be dealt with as promptly as possible
as those Accounts and the Audit Reports have to be prepared by a prescribed date.
Explanations of the causes of variations between the appropriations and the actuals
expenditure furnished by the Heads of Departments concerned to the Accountant-
General from one of the most important features of the :Appropriation Accounts and
delay in giving such explanations will cause a corresponding delay in the preparation
of the said Accounts. The Heads of Departments %auld examine the figures appearing
in the accounts relating to their Departments soon after the close of the financial year
and make references to the subordinate authorities in cases where reasons for
variations are to be obtained from them so that the necessary explanations could be
391
furnished immediately on receipt of references from the Accountant-General. It is

possible that in certain cases the accounts of Heads of Departments may differ from
the figures furnished by the Accountant-General for the purposes of explanation. In
cases where there may be appreciable discrepancies, Heads of Departments should
furnish immediately to the Accountant-General the explanation of variations on the
basis of the figures in their accounts and take up with him simultaneously the question
of discrepancies. On the settlement of differences revised explanations should be
furnished by the Heads of Departments, if necessary. The explanations should in no
case be withheld pending the settlement of discrepancies.
16(7) The Accountant-General, for his report on the Appropriation Accounts,

requires explanations of all important differences.
(i) between the grant of appropriation under a sub-head as origi-

nally sanctioned and its final figure as modified by supplement-
ary grants, surrenders, withdrawals and reappropriations and
(ii) between the final figures and the actual expenditure under the
sub-head, whether there was saving or excess.
Explanations should also be given, where possible, of apparent failures to exercise

adequate control over expenditure such as cases where a reappropriation to, or from, a
sub-head or surrender from a sub-head, merely enhanced the original saving or excess
for that sub-head, as the case may be. The explanation should be precise and
informative and vaguely worded phrases such as "due to over estimating", "covered
by reappropriation" and "reappropriations proved unnecessary or inadequate" should
be avoided. It is, for example, no adequate explanation of a saving under "purchase of
stores" to state that "fewer stores were purchased" or "delay occurred in procuring
stores". The reasons for the smaller purchase or delay in procuring stores should be
given. Similarly if an excess occurs under "travelling allowance" it should be
explained why the additional travelling allowance was necessary and why it could not
have been foreseen and provision made to cover its cost. In regard to surrenders,
Heads of Departments should note that where they give a reasonable explanation to
the Accountant-General regarding surrenders accepted by the Finance Department for
incorporation in the Appropriation Accounts, the Public Accounts Committee will not
normally ask for a further explanation. On the other hand if a Head of Department has
not shown a surrender and his expenditure is less than its appropriation to a
considerable extent the Public Accounts Committee will invariably call for detailed
explanation of the lack of budgeting control.
16(8) No explanations will ordinarily be necessary in the following cases:

(i) Modifications of grants or appropriations:
(1) Any cases where the modification (i.e., addition to, or

deduction from the original provision) is less than Rs.500/-;
(2) If the modification is for Rs.500/- or more, but is less than 15

percent of the original provision.
392
(ii) Savings:
(1) I n all cases where the saving is less than Rs.100/-.
If in any case the savings are less than the amount specified below and
also less than the percentage of the final appropriation shown,
against each amount.
Amount Percentage of the final appropriation.
Rs.
500 20
1,000 10
5,000 5
10,000 3
Over 10,000 2
(iii) Excesses: -
If the excess is less than the amount specified below and also less than
the percentage of the final appropriation shown opposite each amount:
Amount. Percentage of the final appropriation.
Rs.500 5
Rs.1,000 2
Over 1,000 1
(b) The limits mentioned in sub-para (a) do not prevent important

matters of principle from being mentioned. Variations which involve some
material irregularity should be brought to notice in the Appropriation
Accounts even though judged by the above standard, they may not require an
explanation.
16(9) (a) The Finance Department should furnish to Accountant-General the

following information in respect of each financial year:-.
(i) Amounts granted and deemed to have been granted by the Provincial
Assembly and included in the Schedule of Authorised Expenditure
relating to the Annual Budget Statement of that year.
(ii) Cases in which reductions were made by the Provincial Assembly in

Demands for Grants.
(iii) Provision for meeting expenditure charged upon the Provincial Conso-
lidated Fund and included in the Schedule of Authorised Expenditure
393
relating to the Annual Budget Statement of the year.
(iv) Number of Schedule of Authorised Expenditure relating to Supple-

mentary Budget Statements of the financial year in question authenti-
cated by the Chief Minister, the total amount authorised for expendi-
ture in them, reduction made by the Provincial Assembly, and the
number of supplementary demands made for meeting the expenditure
charged upon the provincial Consolidated Fund, and the total amount
allowed thereof
(v) Cases in which a demand having been presented to the Provincial

Assembly, the Assembly has refused or reduced it.
(vi) Measures taken or proposed to be taken to prevent over-estimating of

expenditure and to secure improvement in control over expenditure in
general or in any Department in particular.
(vii) Cases in which funds were granted or deemed to have been granted by
the Provincial Assembly subject to a valid condition or restriction.
(viii) Measures adopted to increase revenue or to effect reduction in ex-

penditure during the financial year under report and subsequently.
(ix) Any general measures of importance taken during the financial year
under report with a view to remedying financial irregularities.
(x) Resolution or other motion, if any, passed by the Provincial Assembly

expressing direct disapproval of expenditure on a specified purpose.
(b) The Finance Department should send all communications indicated

above to the Accountant-General who will then be responsible for
noting in the audit report on appropriation accounts any case in which
expenditure has been incurred by an officer, in defiance of any
expression of opinion by the Provincial Assembly, which the Finance
Department has communicated to him.
16(10) It is difficult to circumscribe by any definition the meaning of the term

"financial irregularity", but vast majority of financial irregularities fall under one or
other of the following headings:-
(i) Any expenditure incurred without sufficient or proper sanction.
(ii) Any expenditure incurred without sufficient provision.
(iii) Any re-appropriation made in defiance of the principles laid down in

Chapter 15.
(iv) Any expenditure during a financial year on a purpose not provided for
in the Schedule of Authorised Expenditure relating to the Annual
Budget Statement or a Supplementary Budget Statement of that year.
394
(v) Careless estimating, e.g., omission to provide in the estimates for all
sanctioned charges and charges that can be foreseen and consequent
submission of applications for avoidable supplementary grants.
(vi) breaches of the provisions of the financial rules and rules in other
authorized codes.
(vii) Loss of public money or property due to fraud, negligence or misap-

propriation.
(viii) Drawing money from treasuries which is not required for immediate
disbursement.
(ix) Abandonment of revenue without proper sanction, e.g., sale of public

property below market rates or reduction of dues payable under a
license or lease, without the sanction of the authority component to sell
public property below the market value or reduce the rates under a
lease or license.
(x) Any large claim against another Government, local or autonomous

body or other outside agency, which has been outstanding of an unduly
long time.
(xi) Any irregularity connected with a contract such as:
(a) Placing of a contract without obtaining competitive tenders in an open

and public manner;
(b) acceptance, without adequate reason, of a tender other than the

lowest;
(c) inadequate scrutiny of tendered rates before acceptance;
(d) unsuitability of form of contract; .
(e) inadequate scrutiny of tendered rates before accepted with a contract

including the obtaining of sanction to the expenditure before
permitting the contractor to start work;
(f) deviation from the term of contract in favour of the contractor;
(g) other omissions to enforce conditions of contract such as those which

require the deposit of security for due fulfilment or the payment of
penalty for failure to fulfil it;
(xii) Any irregularity connected with purchases such as:-
(a) purchases which contravened rules for the supply of articles for public
service;
395
(b) purchase largely in excess of requirements; and
(c) purchases of materials of inferior quality;
(xiii) Any extraordinary or apparently unnecessary expenditure such as:-
(a) payments made as acts of grace;
(b) purchases largely in excess of requirements;
© payments in excess of amounts admissible under statute, contract or

rules;
(d) payments necessitated by failure to enforce the terms of a contract;
(e) irrecoverable balances of advance payments made on account of

services, etc., which were ultimately not rendered.
(xiv) Any uneconomical or apparently wasteful expenditure due to:
(a) the inception of works without adequate investigation of their utility or

feasibility:
(b) the execution of works by a Government agency which lacks the

ability or the facilities to execute them properly;
(c) the fixation of the rents of residential buildings and;
(d) other similar causes.
(xv) Any irregularity connected with a grant-in-aid, such as neglect:
(a) by the sanctioning authority of conditions precedent to the grant or;
(b) by the grantee of the conditions expressed or implied, attached to

the grant by the sanctioning authority.
(xvi) Any instance of the absence of administrative regulations and pro-

cedure sufficient to secure a proper and effective check upon monetary
transactions.
16(11) It is the duty of the Accountant-General to bring to the notice of the

Finance Department any case in which he considers that expenditure is being incurred
without sufficient or proper sanction. On receipt of such a report, the Finance
Department should require the authority concerned to obtain the required sanction to
the expenditure in question or to stop the expenditure forthwith. .
16(12) I n the course of and it, the Accountant General may have occasion
at times to point out to the Heads of Departments and other authorities that the
sanction or concurrence of the Finance Department is necessary for a particular item
396
of expenditure. In such cases the authority concerned should not enter into
correspondence with the Accountant-General or question that officer's decision, but
should, if the requirements of the Accountant-General are not accepted, forward the
papers to the Finance Department through the Administrative Department if the
authority concerned is not itself the Administrative Department, with any
observations that it may have to make in the matter. Thereupon the Finance
Department should take a decision in the matter and communicate it to the authorities
concerned.
16(13) (a) The Accountant-General should bring all serious financial

irregularities promptly to the notice of the Government in the .Administrative
Department concerned and should make a report thereof to the Finance Department
simultaneously. If it is proposed to include any case in the appropriation accounts or
the report thereon, it should specifically be mentioned by the Accountant-General that
it has been registered provisionally for comment in the next report.
(b) On receiving a report of a financial irregularity, the Administrative

Department should deal with it promptly. It should obtain explanation of the officer
concerned and after completing its enquiry should record its finding and take such
action as may be considered necessary. This may include disciplinary action against
the officer or officers, issue of general instructions designed to pre vent mis-
understanding or misconduct in such matters in future or the amendment of existing
rules. A copy of the Administrative Department's finding and a full statement of the
action taken should be forwarded to the Accountant--General for his information. If
the Accountant-General, in any case, considers that the action taken is inadequate or
has further comments to make, he should communicate his views to the
Administrative Department and the Finance Department giving reasons for his
opinion.
16( 14) Draft paragraphs relating to such of the cases of the financial
irregularities as have been' registered provisionally for comments in the Appropriation
Accounts and are likely to appear therein should be supplied by the Accountant-
General to the Administrative Department concerned and also to. the Finance
Department for their consideration and comments. On receipt of comments from the
Administration Department, final drafts of the paragraphs should, be prepared by the
Accountant-General for the Appropriation Accounts and the Audit Report and copies
thereof should be supplied to the authorities to whom the original draft paragraphs
were sent on receipt of the final draft paragraphs. The Administrative Department
should end devour to complete all the necessary action before the receipt of the
Appropriation Accounts and the Audit Report there on so that it may be in a position
to 'report promptly to the Public Accounts Committee through the Finance
Department when the Appropriation Accounts are considered by it, the result of the
action taken by it on such financial irregularities.
16(15) The Accountant-General is at liberty to record either in the

Appropriation Accounts or in his Audit Report thereon any cases of financial
irregularities with any comments he thinks fit to make on them, but he should as far as
possible restrict, his references in individual matters to cases of real importance only.
Where a Department, either through the intervention of the Accountant-General or
397
otherwise, has, to the reasonable satisfaction of the Accountant--General, rectified an

irregularity such a case should not ordinarily appear in the Appropriation Accounts at
all. It is, therefore, to the advantage of the Departments to expedite the disposal of
audit enquiries. The same principle applies to case of financial irregularities referred
to the Finance Department. In such cases the Accountant-General having given
expression to his views, should not question the action, which the Finance Department
may take, and should ordinarily omit such cases from the Appropriation Accounts,
unless the action taken is:
7(i) illegal; that is to say, contrary to law, to rules having the force
of law or to an authoritative formula of constitutional or fin-
ancial principle, or to a valid condition or restriction imposed
by the Provincial Assembly;
(ii) evidently malafide in the judgment of the Comptroller and

Auditor General isolated cases of suspected malafides would
not ordinarily fall within this condition, and
(iii) contrary to the vital interest of Pakistan and in circumstances

where the matter in question is, in the judgment of the Com-
ptroller and Auditor General, of such importance that he consi-
ders himself justified in deliberately incurring the risk of
bringing down the Government by exposing it.
16(16) It is not necessary for the Finance Department to defer bringing any
irregularity before the Public Accounts Committee until it has been included in the
Appropriation Accounts. If necessary, it may lay the matter before the Committee as
soon as Government has issued orders on it. In laying an irregularity before the
Committee, the Finance Department should submit a memorandum explanatory of the
case. The memorandum should be supplied to Heads of Departments and the
Administrative Department concerned, who should be required to attend the
Committee and explain the irregularity.
16(17) The audited accounts of the Government commercial undertakings

along with the reviews thereon are included in the Commercial Accounts. The Heads
of such undertakings prepare each year reviews on the financial working of the
concerns for which they are responsible, and submit them by the 10th October, each
year direct to the Accountant-General for incorporation in the Commercial Accounts.
16(18) The Committee on Public Accounts is a Committee of the Provincial

Assembly constituted in the manner laid down in rule 1 SO of the Provincial
Assembly of Balochistan Rules of Procedure. Its functions are given in Rule 1131 of
the said Rules. Its business is conducted in the manner specified in those Rules.
16(19) (a) After Appropriation Accounts, the Finance Accounts and the
Commercial Accounts with the connected Audit Reports have been referred by the
Provincial Assembly to the Committee on. Public Accounts for consideration, and
after a date for the meeting of the Committee is fixed, the Secretary to the Provincial
Assembly should arrange to send to the members the agenda and connected paras,
which should generally consist of the following documents:
398
(j) Appropriation Accounts and Commercial Accounts and the

Audit Reports thereon;
(ii) Review of the Comptroller and Auditor General on the

Appropriation and Commercial Accounts and the Audit
Reports;
(iii) Finance Accounts and the Audit Report thereon;
(iv) Report of the Committee for the previous year;
(v) A statement showing the action taken on the recommendations

of the Committee and the Provincial Assembly on the Appro-
priation and Commercial Accounts for the previous year.
(b) The Secretary, Finance Department, and the Accountant-General

should be invited to be present at every meeting of the Committee. The
Comptroller and Auditor-General may attend any such meeting if he or
the Committee so desires.
16(20) (a) In scrutinising the Appropriation Accounts of the Provincial
Government and the Audit Reports thereon, it shall be the duty of the Committee to
satisfy itself:
(i) that the moneys shown in the accounts as having been

disbursed were legally available for and applicable to the
service or purpose to which they have been applied or charged;
(ii) that the expenditure conforms to the authority which governs

it; and
(iii) that every reappropriation has been made in accordance with

the principles prescribed for the purpose.
(b) It shall also be the duty of the Committee on Public Accounts:
(i) to examine the statements of Accounts showing the income and

expenditure of State Corporations, Trading and Manufacturing
Schemes, concerns and projects together with the balance
sheets and statements of profit and loss accounts which the
Chief Minister may have required to be prepared or are
prepared under the provisions of the statutory rules regulating
the financing of. a particular Corporation, a trading concern or
project, and the report of the Comptroller and Auditor-General,
made to the Chief Minister, thereon;
(ii) to examine the statements of Accounts showing the income and expenditure
399
of autonomous and semi-autonomous bodies the audit of which may be

conducted by the Comptroller and Auditor-General of Pakistan under
the directions of the Chief Minister or under a statute; and
(iii) to consider the report of the Comptroller and Auditor-General in cases

where the Chief Minister may have required him to conduct the audit
of any receipts or to examine the accounts of stores and stocks.
16(21) The main function of the Public Accounts Committee is to see how far the
wishes of the Provincial Assembly were carried out in the matter of expenditure incurred. In
performing this duty, it should also see whether any. expenditure was incurred on any
"purpose" for which provision was not made in the Schedule of Authorised Expenditure of
the Annual Budget Statement or of any Supplementary Budget Statement of the year
concerned, whether there was' any extravagance and whether money set apart for one purpose
was diverted to another.
16(22) The Public Accounts Committee is entitled to offer criticisms and

recommendations upon any matter discussed in the Appropriation Accounts and in the
Comptroller and Auditor-General's comments thereon, whether such matter concerns the
accounts of expenditure authorised or charged or those of . receipts. It has, however, no
jurisdiction over matters relating to the salary and allowances of the Governor and other
expenditure relating to his office. The Committee is not an executive body. It has no power,
even after the most minute examination and on the clearest evidence, to disallow any item of
expenditure or to issue an order. It can only call attention to an irregularity or failure to deal
with it adequately and express its opinion thereon and record its findings and
recommendations,
16(23) (a) At its first meeting the Committee should make a preliminary examination
of the Appropriation Accounts and the Audit Report and decide the points on which further
information is required. The proceedings of the preliminary meeting should be forwarded by
the Secretary, of the Provincial Assembly to the Administrative Secretaries and the Heads of
Departments concerned with the request that they should send to him further notes on the
points desired by 'the Committee in the form prescribed from time to time and that the
Administrative Secretary and the Head of Department himself should keep himself in
readiness for oral examination by the Committee. Copies of such notes should be sent by
them also to Finance Department.
(b) At the subsequent meetings, the Committee should examine the Appropriation
Accounts finally in the light of the notes received from the Administrative Secretaries and the
Heads of Departments and may in this connection require at any meeting the presence of any
Administrative Secretary and Head of Department or any other Government servant, when,
subjects with which he is concerned, are considered. When any Administrative Secretary or
Head of Department is so required at any meeting, he must be personally present at such
meeting. If he is unable to do so for some strong and valid reasons he should inform the
Committee well in advance along with the reasons for his non-appearance so that
arrangements might be made for consideration of subjects relating to him conveniently. The
Secretary, Finance Department, and the Accountant-General may offer suggestions in all
400
points considered by the Committee and may suggest questions to be put to witnesses,
16(24) (a) The recommendations of the Committee should be embodied in a report,

which should be signed by each member, including the Chairman. This report should be
presented to the Provincial Assembly on a formal motion by the Finance Minister that it be
taken into consideration. It will then be open to the Provincial Assembly to discuss the report
and 10 make additional recommendations to the Provincial Government in connection with
matters dealt with in the report, if it so desires.
(b) The Secretary, Provincial Assembly, should forward copies of the report of the
Committee and the recommendations of the Provincial Assembly thereon to all Heads of
Departments, Administrative Secretaries, the Accountant-General and the Comptroller and
Auditor-General.
16(25) The Finance Department is responsible for seeing that the recommendations of
the Committee' on Public Accounts and of the Provincial Assembly are duly considered and
that the orders passed on them are communicated to the Accountant-General. A statement
showing the action taken each year on such recommendations should be prepared by the
"Finance Department and placed before the Committee for consideration and incorporation in
its next report.
16(26) The Finance Department should bring up-to-date the "Epitome of the reports of
the Committees on Public Accounts" at intervals ordinarily of five years.
16(27) Excesses over total final appropriations under the several grants, whether
charged or authorised as recommended by the Committee on Public. Accounts, should be
included in a statement of excess expenditure, which should be presented to the Provincial
Assembly and dealt with in the same way as a supplementary statement of expenditure under
Article 124 of the Constitution.
PART -II
APPENDIX
Pages
A. Financial provision relating to Budget Procedure. . . . . . . . . . . . . . . . . . . .131
B. List of Demands for Grants and Appropriations. . . . . . . . . . . . . . . . . . . . .151
C. Budget Calendar…………………………………………………………..153
D. List of Major, Minor and Sub-heads of Accounts with

Collecting/Disbursing, Controlling Officers, Regional Heads
and Heads of Department………..…..……………………………………156
APPENDIX A:
401
FINANCIAL PROVISION RELATING TO BUDGET PROCEDURE
Part I-Financial Procedure of the Province under the Constitution of the Islamic Republic of
Pakistan.
Part 11- Extract from the Provincial Assembly of West Pakistan Rules of Procedure.
Part III-Extract from Rules of Business of the Government of West Pakistan.

402
APPENDIX A:
PART –I
FINANCIAL PROCEDURE OF THE PROVINCE UNDER THE

CONSTITUTION OF THE ISLAMIC REPUBLIC OF
PAKISTAN 1973.
Financial Procedure.
118. Provincial Consolidated Fund and Public Account: (1) All revenues received by
the Provincial Government, all loans raised by that Government, and all moneys received by
it in repayment of any loan, shall form part of a consolidated fund, to be known as the
Provincial Consolidated Fund.
(2) All other moneys
(a) received by or on behalf of the Provincial Government; or
(b) received by or deposited with the High Court or any other Court established
under the authority of the Province; shall be credited to the Public Account of
the Province.
119. Custody, etc., of Provincial Consolidated Fund and Public Account: The Custody
of the Provincial Consolidated Fund, the payment of moneys into the Fund, the withdrawals
of moneys therefrom the custody of other moneys received by or on behalf of the Provincial
Government, their payment into, and withdrawal from the Public Account of the Province,
and all matters connected with or ancillary to the matters aforesaid, shall be regulated by Act
of the Provincial Assembly or, until provision in that behalf is so made, by rules made by the
Governor.
120. Annual Budget Statement: (1) The Provincial Government shall, in respect of
every financial year, cause to be laid before the Provincial Assembly a statement of the
estimated- receipts and expenditure of the Provincial Government for that year, in this
Chapter referred to as the Annual Budget Statement.
(2) The Annual Budget Statement shall show separately
(a) the sums required to meet expenditure described by the Constitution as

expenditure charged upon the Provincial Consolidated Fund; and
(b) the sums required to meet other expenditure proposed to be made from the
Provincial Consolidated Fund; and shall distinguish expenditure on revenue
account from other expenditure.
121. Expenditure charged upon Provincial Consolidated Fund: The following

expenditure shall be expenditure charged upon the Provincial Consolidated
Fund:
(a) the remuneration payable to the Governor and other expenditure relating to his
office, and the remuneration payable to-
(i) the Judges of the, High Court; and

403
(ii) the Speaker and Deputy Speaker of the Provincial Assembly;
(b) the administrative expenses, including the remuneration payable to officers

and servants, of the High Court and the Secretariat of the Provincial
Assembly;
(c) all debt charges for which the Provincial Government is liable, including
interest, sinking fund charges, the repayment or amortisation of capital, and
other expenditure in connection with the raising of loans, and the service and
redemption of debt on the security of the Provincial Consolidated Fund:
(d) any sums required to satisfy any judgement, decree or award against the
Province by any Court or Tribunal; and
(e) any other sums declared by the Constitution or by Act of the Provincial
Assembly to be so charged.
122. Procedure relating to Annual Budget Statement: (1) So much of the Annual
Budget Statement as relates to expenditure charged upon the Provincial Consolidated Fund
may be discussed in, but shall not be submitted to the vote of, the Provincial Assembly.
(2) So much of the Annual Budget Statement as relates to other expenditure shall be
submitted to the Provincial Assembly in the form of demands for grants, and that Assembly
shall have power to assent to, or to refuse to assent to, any demand, or to assent to any
demand subject to a reduction of the amount specified therein:
Provided that, for a period of ten years from the commencing day or the holding of the
second general election to the Provincial Assembly, whichever occurs later, a demand shall
be deemed to have been assented to unless, by the votes of a majority of the total membership
of the Assembly, it is refused or assented to subject to a reduction of the amount specified
therein.
(3) No demand for a grant shall be made except on the recommendation of the
123. Authentication of Schedule of authorized expenditure: (1) The Chief Minister

shall authenticate by his signature a schedule specifying
(a) the grants made or deemed to have been made by the Provincial Assembly
under Article 122, and
(b) the several sums required to meet the expenditure charged upon the Provincial
Consolidated Fund but not exceeding, in the case of any sum, the sum shown
in the statement previously laid before the Ass
(2) The schedule so authenticated shall be laid before the Provincial Assembly, but
shall not be open to discussion or vote thereon.
(3) Subject to the Constitution, no expenditure from the Provincial Consolidated Fund
shall be deemed to be duly authorized unless it is specified in the schedule so authenticated
404
and such schedule is laid before the Provincial Assembly as required by clause (2).
124. Supplementary and excess grant: is found If in respect of any financial year it
Is found-
(a) that the amount authorized to be expended for a particular service for the
current financial year is insufficient, or that a need has arisen for expenditure
upon some new service not included in the Annual Budget Statement for that
year; or
(b) that any money has been spent on any service during a financial year in excess
of the amount granted for that service for that year;
the Provincial Government shall have power to authorize expenditure from the Provincial
Consolidated Fund, whether the expenditure charged by the Constitution upon that Fund or
not, and shall cause to be laid before the Provincial Assembly a Supplementary Budget
Statement or, as the case may be, an Excess Budget Statement, setting out the amount of that
expenditure, and the provisions of Articles 120 to 123 shall apply to those statements as they
apply to the Annual Budget Statement.
125. Votes on account: Notwithstanding anything contained in the foregoing

provisions relating to financial matters, the Provincial Assembly shall have power to make
any grant in advance in respect of the estimated expenditure for a part of any financial year,
not exceeding three months, pending completion of the procedure prescribed in Article 122
for the voting of such grant and the authentication of the schedule of expenditure in
accordance with the provisions of Article 123 in relation to the expenditure.
126. Power to authorize expenditure when Assembly stands dissolved: Not

withstanding anything contained in the foregoing provisions relating to financial matters, at
any time when the Provincial Assembly stands dissolved, the Provincial Government may
authorize expenditure from the Provincial Consolidated Fund in respect of the estimated
expenditure for a period not exceeding four months in any financial year, pending completion
of the procedure prescribed in Article 122 for the voting of grants and the authentication of
the schedule of authorized expenditure in accordance with the provisions of Article 123 in
relation to the expenditure.
PART -II
EXTRACT FROM THE PROVINCIAL ASSEMBLY OF BALOCHISTAN

RULES OF PROCEDURE.
Budget. 116. (1) The Budget shall be presented to the Assembly on such day and at
such time as the Provincial Government may point. The only proceeding with
reference to the Budget on the
day on which the Budget is presented shall be the speech of the Finance
Minister when presenting it.
(2) No demand for grant shall be made except on the recommendation of

the Provincial Government.
(3) A separate demand shall be made in respect of the grant proposed for
405
each Department of the Provincial Government.
Provided that the Provincial Government may cause to be introduced

in one demand grants proposed for two or more Departments or a demand to
be made in respect of expenditure which cannot readily be classified under a
particular Department.
(4) Each demand shall contain a statement of the total grant proposed and a
statement of the detailed estimate under each grant divided into items.
Stages of Budget. 117. The Budget shall be dealt with by the Assembly in three
stages, namely:-
(i) discussion relevant to the Budget as a whole;
(ii) discussion on expenditure charged upon the Provincial

Consolidated Fund;
(iii) discussion and voting of demands for grants.
Allotment of days 118. (1) subject to sub-rules (2) and (3), the Speaker shall for
for different allot for different stages of the Budget referred to in Rules 117
stages. as many days as may be compatible with the public interest.
(2) At least two days shall elapse between the day the Budget is presented and the first day
allotted by the Speaker for the general discussion of the Budget
(3) Not less than three days shall be allotted for the discussion relevant to the Budget as
a whole.
General discussion 119. (1) On the days to be appointed by the Speaker the Assembly
on the Budget may discuss the Budget as a whole or any question of principle
involved therein, but no motion S-1I be moved at this stage nor shall
the Budget be submitted to the vote of the Assembly.
(2) The Finance Minister shall have a general right of reply at

the end of the discussion.
(3) The Speaker may, if he thinks fit, prescribe a time limit for
speeches.
Demands for grants. 120. (1) The demands for grants shall be arranged in such order as the
leader of the House may intimate.
(2) On the last of the days allotted for the discussion and voting of
demands for grants, at the time when the meeting is to terminate, the
Speaker shall forth-with put every question necessary to dispose of all
outstanding demands for grants.
406
(3) On the last day fixed for the voting of demands for grants the
consideration thereof shall not be anticipated by a, motion of
adjournment or be interrupted in any other manner
whatever, nor shall any dilatory motion be moved in regard thereto.
Cut-Motion. 121. (1) Motions may be moved to omit or reduce any item or reduce any
demand for grant but not to increase or alter the distribution of a demand for
grant.
(2) Notice of such motions shall be given two clear days before the day
on which such demand for grant comes up for discussion.
(3) A motion may be moved to reduce the amount of a demand in any

of the following ways:
(a) "that the amount of the demand be reduced to Rs.1.00"

representing disapproval of the policy underlying the demand.
Such a motion shall be known as "Disapproval of Policy Cut".
A Member giving notice' of such a motion shall indicate in
precise terms the particulars of the policy which he proposes to
discuss. The discussion shall be confined to the specific point
or points mentioned in the notice and it shall be open to
Members to advocate an alternative policy;
(b) "that the amount of the demand be reduced by a specific
amount" representing the economy that can bf! effected. Such
specified amount may be either a lump sum reduction in the
demand or omission or reduction of an item in the demand. The
motion shall be known as "Economy Cut". The notice shall
indicate briefly and precisely the particular matter on which
discussion is sought to be raised and speeches shall be confined
to the discussion as to how economy can be effected;
(c) "that the amount of the demand be reduced by As. 100.000" in

order to ventilate a specific grievance which is within the
sphere of the responsibility of the Provincial Government. Such
a motion shall be known as "Token Cut" and the discussion
thereon shall be confined to the particular grievance specified
in the motion.
(4) Motions may be arranged in such order as the Speaker may, subject to
the provisions contained in these rules, from time to time, direct:
Provided that where several motions are moved to the same

figures priority shall be given to the motion proposing the greatest
reduction and the other motions shall be arranged in the descending
order of the amounts of reduction proposed. .
Admissibility and 122. The Speaker shall decide whether a cut-motion is

discussion of or is not admissible under these rules and may disallow any when, in
his cut-motions opinion, it is an abuse of the right of moving cut -
407
motion or is calculated to obstruct or

prejudicially affect the procedure of the House or is in contravention of
these rules.
Limits of dis- 123. (1) When a motion is made to omit or reduce any item
cussions. of a demand and question is proposed from the Chair
for omitting or reducing that item Members must
speak to that question only, until it has been disposed of.
(2) After a question has been proposed from the Chair for omitting or
reducing any item, no motion may be made or debate allowed upon
any preceding item.
(3) When motions to omit or reduce any item in a demand are disposed
of, the question shall be put upon the original demand or upon the
reduced demand as the case may be.
(4) After a question has been proposed from the Chair for a vote of the
original demand or reduced demand, no motion may be made for
omitting any item in it.
Procedure for 124. The procedure for dealing with supplementary

dealing with estimates of expenditure and excess demands shall, as Supplementary
excess Demands. as far as may be, the same as prescribed for the Budget.
Questions of 125. (1) Debate on cut-motion must be confined to the

legislation not to administrative matters for which the Government is
be raised. responsible and not deal with matters requiring legislation.
(2) The Speaker may, if he thinks fit, prescribe time-limit for
speeches during the debate on motions to omit or reduce demands for
grants, or supplying demands for grants, as the case may be.
Laying of schedule of 126. The schedule of authorised expenditure authorized

authorized Article 123 of the expenditure. Constitution shall be laid
expenditure before the Assembly by the Finance Minister.
Votes on 127. (1) The Finance Minister may, after five clear day's
Accounts notice, make a motion for votes on account referred to in Article 125 of
the Constitution.
(2) The Speaker shall allot a day for consideration of such

motion.
(3) The motion for vote on account shall state the total sum
required and the various amounts needed for each Department or items
of expenditure which compose that sum shall be stated in a schedule
appended to the motion.
(4) Amendments may be moved for the reduction or omission of

408
the items whereof the grant 'is composed.
(5) I n other respects, the motion for vote on account shall be

dealt within the same way as if it were a demand for grant.
CHAPTER-17
COMMITTEES
A-STANDING COMMITTEES
Standing 128. There shall be elected by the Assembly, as soon as may

Committee be, the following Standing Committees, for the duration of the Assembly,
which shall deal with legislation relating to the Department or
Departments of the Provincial Government noted against each
Committee:
S.No. Name of Committee. Department or Departments.
1.Standing Committee 1. Services and General

on General Adminis- Department
tration.
2.Home, Tribal Affairs and Tourism

Department.
3.Law Department.
4.Information Department.
2.Standing Committee 1.Agriculture Department.
on Food and Agricul- 2.Food Department.
ture. 3.Irrigation and Power Department
4.Cooperation Department.
3.Standing Committee on 1.Industries, Commerce and Mineral

Industries, Labour, Development.
Education, Health and
Local Government.
2.Labour Department
3.Education Department
4.Health Department
5.Basic Democracies, Social Welfare
and Local Government Department.
4.
Standing Committee on 1. Auqaf Department.

Revenue, Finance and 2. Colonies Department.
Development
3. Excise and Taxation Department
4. land Utilization Department.

409
5. Revenue Department.
6. Settlement and Department. Rehabilitation
7. Transport Department.
8. Finance Department.
9. Planning and Development Department.
10. Communication and Works Department

11. Any other Department not mentioned above.
Composition of 129. (1) Each Standing Committee shall consist of five

Standing Committees. members to be elected by the Assembly and the Minister
concerned as member ex-officio but the Minister shall
have no right of vote unless he is an elected member
of the Committee.
(2) The Member-in-Charge of the Bill and in the case of any

other matter referred to the Standing Committee, the
Member who has proposed the subject or matter for
reference to or study by the Committee, may attend the
meeting of the Committee but shall have a right to vote only
if he is an elected member of the Committee.
(3) The Secretary of the Department concerned or an officer

(not below the rank of Deputy Secretary) designated by him
in this behalf and the law Secretary or his nominee
Restriction on competent to advise the Committee on legal matters
Membership. including drafting, shall attend the meetings of the
Committee as expert advisers.
130. A Member shall not ordinarily be a member of more
than me Standing Committee at the same time: Provided
Method of that this rule shall not apply till the next general elections
Election
131.(1) The members of each Committee shall be elected

by' the
Assembly from amongst its Members in accordance with
the
agreement of the leader of the House and the leader of the
Opposition and in the absence of a leader, his deputy.
(2) I n case there is no such agreement as is mentioned in

Chairman of a sub-rule(1), the members of each Committee shall be
Committee. elected by the Assembly from amongst its Members
according to the principle of proportional representation by
means of the single transferable vote in accordance with the
procedure laid down in Schedule III.
410
132 (1) The Chairman of each Committee shall be elected

Resignation of by
Members from the Committee from amongst the members of the
the Committee. Committee.
Filling of casual (2) If the Chairman is absent from any sitting, the Commit-
vacancies. tee shall choose one of its members present to act as
Chairman for that sitting.
133. A Member may resign his membership of the

Functions of Committee by writing under his hand addressed to the
Standing Speaker and thereupon another member shall be elected to
Committees. fill that vacancy.
134. Casual vacancies in a Committee shall be filled, as

soon as possible after they occur, by election as provided by
Rule 131 and any person so elected shall hold office for the
period for which the person in whose place he is elected
would have held office.
135. (1) A Committee shall examine a Bill or other matter

referred to it by the Speaker or by the Assembly, as the case
may be, and shall submit its report to the Assembly with
such recommendations, .including suggestions for
legislation, if any, as it may deem necessary. I n the case of
a Bill, the Committee shall also examine whether the Bill
violates, disregards or is otherwise not in accordance with
the Constitution, Fundamental Rights and Principles of
Policy.
(2) The Committee may propose amendments which will be

shown in its report alongside the original provisions of the
Bi II, but the Committee shall have no power of preventing
the Bill from coming to the Assembly.
(3) If a Committee does not present its report within the

period prescribed, or the time allowed, the Bill or the matter
referred to it may be considered by the Assembly without
waiting for the report, upon a motion by, any Member.
Reference to 136. The Assembly may, on a motion made by any Member, remit
Standing to the Standing Committee concerned any subject or matter which
Committees may be studied by that Standing Committee with a view to
suggesting legislation
Meetings of 137. (1) The meeting of a Committee shall be held on such day and
Committees. at such hour as the Chairman of the Committee may determine:
Provided that if the Chairman of the Committee is not readily
411
available, the Secretary may fix the date and time of a meeting.
(2) The meeting shall ordinarily be held at Quetta.
(3) On a requisition made by three members of the Committee, the
Chairman shall call a meeting of the Committee within seven days
from the date of receipt of the requisition.
Meeting of the 138. (1) A Committee shall not meet while the Assembly is
Committee while Committee while sitting without the leave of the Speaker.
the Assembly is
sitting
(2) If a Committee is meeting while the Assembly is also sitting, the
Chairman of the Committee shall, if a Division is being called in the
Assembly, suspend the proceedings of the Committee for such time
as will, in his opinion enable the Members to vote in the Division in
the Assembly
Sitting of a 139. The meetings of a Committee shall be held in private unless be
Committee to be the Committee, by a majority, decides otherwise.
private
Quorum of a 140. The quorum for a meeting of a Committee shall be three
meeting. elected members of the Committee.
Voting in 141. All questions at a sitting of a Committee shall be determined
Committees. by a majority of members present and voting.
Casting vote of 142. The Chairman or the person presiding in his absence shall not
Chairman. vote except in the event of quality of votes.
Power of 143. (1) A Committee shall have power to summon and examine
Committee to any person and the records of the Provincial Government and of
examine Govern- statutory bodies, autonomous or semi-autonomous, under the
ment officials and Provincial Government.
records.
Provided that the Committee shall have no powers to send for any papers or record relating to
a proposed taxation.
(2) When a Department is of the opinion that in the interest of security of State
or _he maintenance of public order or generally in the public interest or no
account of any other sufficient reasons, any particular record summoned from
any office of or authority under the Government or set up or established by
Government should not be furnished to any Committee or a person in the
service of the State should not be summoned or compelled to give evidence,
the Department may claim privilege for that record or exemption for the public
servant, as the case may be:
Provided that in such case the Committee may, through the Speaker,
obtain orders of the Governor whether the privilege or exemption, as the case
may be, has been properly. claimed and the orders of the Governor in this
behalf shall be final and conclusive on such point.
Evidence, report 144. (1) A Committee may direct that the whole or a part of
and Proceedings the evidence or a summary thereof may be laid on the Table. If
treated confidential the Committee so directs, the Speaker may direct that such
412
evidence be confidentially made available to Members before

it is formally laid on the Table.
(2) No part of the evidence, oral or written, report or proceedings of

the Committee which has not been laid on the Table, shall be open to
inspection by anyone except under the authority of the Speaker.
(3) The evidence given before a Committee shall not be published by

any member of the Committee or by any other person until it has
been laid on the Table.
145. In case of a private Member's Bill referred to a Committee, the

Copies of private Secretary shall transmit a copy of the Bill to the Department
Member’s Bill to be concerned with a request for an expression of the views of the
Supplied to Department.
Department
Concerned. 146. (1) A summary of the record of the proceedings of each
Committee shall be maintained.
Record of the
proceeding of (2) The summary of evidence tendered before a Committee shall be
Committees made available to a member of the Committee concerned if so
requested by him.
147. A Committee may, if it thinks fit, make a special report
on any matter that arises or comes to light in the course of its
Special reports work which it may consider necessary to bring to the notice of
the Speaker or the Assembly.
148. (1) Report of a Committee shall be presented within the time-

limit fixed by the Speaker under Rule 84 or thirty days from the date
Report of Committee. on which reference was made to it
by the Assembly unless the Assembly, on motion being made, directs
that the time for presentation of the report be extended to a date
specified in the motion.
(2) The report shall
(a) incorporate the views of the Minister,

if furnished;
(b) set forth the recommendations of the
Committee together with the
views of the minority, if any; and
be signed by the Chairman on behalf of the Com-
mittee or, if the Chairman is absent by another
member chosen by the Committee.
149. (1) The report of a Committee shall be presented to the
Assembly by the Chairman, or, in his absence by any member of the
Committee.
Presentation of report
(2) The Secretary shall cause every report of a Committee together
with the views of the minority, if any, to be printed and a copy
413
thereof made available for the use of every Member of the Assembly.
The report, with the views of the minority, if any, shall be published
in the Gazette.
150. (1) The arrangement of business of a Committee and the agenda

for each the Committee shall be determined by the Secretary in
consultation with meetings of the Chairman of the Committee if
Agenda and readily available.
notices of the meeting
of Committees (2) Notices of all meetings of the Standing Committees shall be sent
to the members of the Committee.
151. If any doubt arises on any point of procedure or interpretation of

the rules, the Chairman may if, he thinks fit, refer the point to the
Speaker whose decision shall be final.
Decision of Speaker
on 152. Any business pending before a Committee shall not lapse by
Procedure. reason only of the prorogation of the Assembly and the Committee
shall continue to function notwithstanding such prorogation.
Business before 153. A Committee which is unable to complete its work before the
Committee not to expiration of its term or before the expiration of the term of the
lapse on prorogation Assembly, may report to the Assembly that the Committee has not
of Assembly been able to complete its work. Any preliminary report,
memorandum or note 'that the Committee may have taken shall be
transmitted to the Secretary, who shall make it available to the
Un-finished work Committee that succeeds the Committee in question.
of a Committee (B) SELECT COMMITTEE
154. (1) The Minister concerned, the Chairman of the Standing

Committee concerned with the Bill, the Member in-Charge and the
Minister for Law and Parliamentary
Affairs shall be included in every Select Committee and it

shall not be necessary to include their names in any motion for
election of such a Committee.
Composition of
Select Committee on (2) The other members of the Committee shall be elected by the
Bills Assembly from amongst its Members when a motion that the Bill be
referred to a Select Committee is adopted.
(3) 'The Chairman of the Standing Committee concerned with the

Bill shall be the Chairman of the Select Committee,
(4) If the Chairman is not present at any sitting of the Committee, the
members of the Committee shall elect a Chairman for that sitting.
(5) The Chairman or the person presiding in his absence shall not
vote except in the event of equality of votes,
414
(6) A Select Committee may hear expert evidence and representatives

of special interest affected by the Bill.
155.(1)The quorum for the meeting of the Committee

shall be three members of the Committee.
(2) If at the time fixed for any sitting of the Select Committee, or at
any time during any such sitting the quorum is not present, the
Chairman shall either suspend the sitting until a quorum is present or
adjourn the sitting to some future day.
Quorum of (3) Where the sitting of a Select Committee is adjourned on two

Select Committee successive dates, the next meeting may be held even if the
Committee is not in quorum.
156. A Select Committee shall have power to suggest such amend-

ment in the Bill as it thinks fit, provided such amendments are not
beyond the scope of the Bill.
157. (1) After completing the consideration of the Bill, the Select
Committee shall make a on the Bill.
(2) Such report shall be made within the period specified by the
Amendment in Select Assembly.
Committee
158. The report of the Select Committee on a Bi II shall be
presented to the Assembly by the Member-in-Charge, and
Report by Select there shall be no debate on it at that stage.
Committee.
159. The Secretary shall cause every report of a Select Committee,
together with the of minutes of dissent, H any, to be printed, and a
copy thereof shall be made available for report. the use of every
Member of the Assembly. The report, with the minutes of dissent, if
Presentation of report. any, and the Bill, if amended, shall be published in the Gazette.
(C) PUBLIC ACCOUNTS COMMITTEE.
Printing and pub- 160. (1) There shall be constituted by the Assembly as soon as
lication may be, a standing Public Accounts Committee for the duration
Location of report of the Assembly.
(2) The Committee shall consist of five members including the

Finance Minister and the leader of Opposition who shall be members
ex-officio. The remaining members shall be elected by the Assembly
from among its Members. The quorum for the meeting of the
Committee shall be three members of the Committee.
Constitution of (3) Casual vacancies shall be filled by election as soon as possible

415
Public Accounts after they occur and any person elected to fill such a. vacancy shall
Committee. hold office for so long only as the person in whose . place he is
elected would have held office.
(4) The leader of Opposition shall be the Chairman of the Committee.

In case of any equality of votes on any matter, the Chairman shall
have a second or casting vote.
161 (1) The Committee shall deal with the Appropriation Accounts
of the Provincial Government and the report of the Auditor-General
thereon and such other matters as the Finance . Minister may refer
to the Committee.
(2) In scrutinizing the Appropriation Accounts of the

Provincial Government and the report of the Auditor-General
thereon, it shall be the duty of the Committee on Public Accounts to
satisfy itself-
(a) that the money shown in the accounts as having

Functions of the been disbursed were legally available for and applicable to the
Committee. service or purpose to which they have been applied or charged;
(b) that the expenditure conforms to the authority

which governs it; and
(c) that every re-appropriation has been made in
accordance with such rules as may be prescribed by the
Government.
(3) It shall also be the duty of the Committee on Public Accounts
(a) to examine the statements of accounts showing the income

and expenditure of State Corporations, Trading and Manufacturing
Schemes, concerns and projects together with the balance-sheets and
statements of profit and loss accounts which the Governor may have
required to be prepared or are prepared under the provisions of the
statutory rules regulating the financing of a particular Corporation, a
trading concern or project, and the report of the Auditor-General
made to the Governor, thereon;
(b) to examine the statement of Accounts showing the income

and expenditure of autonomous and semi-autonomous bodies the
audit of which may be conducted by the Auditor-General of Pakistan
under the direction of the Governor or under a statute; and
(c) to consider the report of the Auditor-General in cases where

the Governor may have required him to conduct the audit of any
receipt or to examine the accounts of stores and stocks.
162. Report of the Committee shall be presented within a period of

one year from the date on which reference was made to it by the
416
Assembly unless the Assembly on motion being made, directs that

the time for the presentation of the report be extended to a date
specified in the motion.
Reports of the
Committee
(D) COMMITTEE ON RULES OF PROCEDURE AND PRIVILEGES.
Constitution of 163. (1) There shall be a Committee on Rules

the Committee and Privileges for Rules of Procedure the duration of the
Assembly the rules of procedure and Privileges
(2) The Committee shall consist of five Members to be elected by the

Assembly and the Minister for law and Parliamentary Affairs shall be a
member ex-officio, but he shall not be entitled to vote unless he is an
elected members of the Committee.
Function of the 164. The functions of the Committee shall be to examine and
Committee report on all questions of privileges referred to it by the
Assembly under Chapter X of these rules and to consider all
proposals for amendment of these rules referred to it under
Chapter X I X of these rules.
(E) FINANCE COMMITTEE
Constitution of 165. (1) There shall be a Finance Committee for the duration of
Finance Committee. the Assembly.
(2) The Finance Committee shall consist of the Speaker as Chairman,

the Finance Minister and three other Members to be elected by the
Assembly.
417
(3.) The Finance Committee may make rules for regulation of its
procedure.
Functions of the 166. (1) The Finance Committee shall prepare the
annual/supple Finance monetary budget of the Assembly Secretariat. The budget
prepared by the Finance Committee shall be Committee.
forwarded by the Secretary to the Finance Department.
(2) After the Budget is passed by the Assembly, the expenditure of the
Assembly Secretariat shall be controlled by the Assembly acting on the
advice of the Finance Committee. For this purpose the Finance
Committee shall, from time to time, issue such orders as it may think
fit.
(3) The Finance Committee shall have the powers to
(i) sanction the creation of posts in the Assembly

Secretariat.
prescribe the scale of pay of the posts sanctioned in the

Assembly
Secretariat; and
sanction any expenditure in the Assembly Secretariat which is

beyond the powers delegated to the Secretary under the
Delegation of Powers under the Financial Rules and the
Powers of re-appropriation Rules, 1962 framed by the
Government:
Provided that the total allocation made in the Budget for

the Assembly Secretariat shall not be exceeded and the
pay scales of the posts shall not exceed the National Pay
Scales.
(4) The Finance Committee shall, not later than thirdly first day
of July in each year, prepare a report on its activities during the last
financial year, and the Speaker shall cause it to be laid before the
Assembly at the first meeting held thereafter. The Assembly may
discuss the report and take such decision as may be considered
necessary.
PART-III
EXTRACT FROM RULES OF BUSINESS OF THE GOVERNMENT OF

BALOCHISTAN
Consultation with 13. (1) No department shall, without previous consultation

Finance Department with Finance Department. authorize any orders, other than orders in
pursuance of any general or special delegation made by’ the Finance
Department, which directly or indirectly affect the finances of the
418
Province, or which in particular involve-

(a) relinquishment, remission or assignment of revenue, actual or
potential, or grant of guarantee against it, or grant or lease of
land or mineral, forest or water power rights;
(b) expenditure for which no provision exists; .
(c) change in the number or grading of posts in any service or

emoluments or other conditions of any service or post;
(d) leave of taxes, duties or cesses;
(e) floatation of loans;
(f) re-appropriations within budget grants;
(g) alteration in financial procedure or in the method of compi-

lation of accounts or of the budget estimates.
(2) No proposal, which requires previous consultation with the Finance

Department under sub-rule( 1) but in which the Finance Department
has not concurred, shall be preceded with unless a decision to that
effect has been taken by the Cabinet. Formal orders shall, nevertheless,
issue only after the Finance. Department has exercised scrutiny over
the details of the proposal.
(3) Except to the extent that power may have been delegated to
departments under rules framed by the Finance Department, every
order of an administrative department conveying a sanction to be
enforced in audit shall be communicated to the audit authorities
through the Finance Department.
SCHEDULE-II
(See Rule 3)
Distribution of Business, among Departments.
Finance Department
(1) Management of Public Funds, i.e.:

(a) supervision and control of Provincial Finances: .
(b) preparation of Provincial Budget;
(c) preparation of Supplementary Estimates and demands for excess grants;
(d) appropriations and reappropriations;
(e) Ways and Means.
(2) Public Accounts and Public Accounts Committee.
419
(3) The framing of financial rules for guidance of departments and super vision of
maintenance of accounts.
(4) The framing of Civil Service Rules applicable to all Government servants
and interpretation thereof.
(5) Floatation and administration of Provincial Loans.
(6) Examination and advice on matters affecting directly or indirectly the

finances of the Province-
(a) grants, contributions, other allowances and honoraria, contingencies,

recoveries from and payment to Government Departments and cases relating
to money matters generally, such as defalcations, embezzlements and other
losses;
(b) emoluments, pensions and allowances;
(c) loans and advances to Government servants.
(7) Administration of public revenue save as otherwise provided.

(8) Assets and Liabilities Committees.
(9) Banking.
(10) Communication of financial sanctions.
(11) Examination of all proposals for the increase or reduction of taxation.
(12) Creation of new posts and examination of schemes of new expenditure.
(13) Audit of receipts and expenditure.
(14) Public Debt.
(15) The Local Audit Department.
(16) Treasuries and Sub-Treasuries.
APPENDIX-B
Referred to in paragraph 10 (12)
LIST OF DEMANDS FOR GRANTS AND APPROPRIATIONS

____________________________________________________________________
Demand No. Major Function of Account included in the demand for appropriations.
____________________________________________________________________
1. General Administration (including Organs of State, Fiscal Administration, Economic
Regulation Statistics, Publicity and Information), Privy Purses.
2. Provincial Excise.
3. Stamps.
4. Charges of account of Motor Vehicles Act. Other Taxes and Duties.
5. Other Taxes and Duties
420
6. Superannuation and Pension.

7. Commuted Value of Pension.
8. Administration of Justice.
9. Police.
10. Jails and Convict Settlement.
11. Civil Deface.
12. Narcotic Control.
13. Civil Works (Excluding Establishment Charges). Civil Works Establishment Charges.
14. Civil Works Establishment Charges.
15. Public Health Services.
16. Community Centres.
17. Education.
18. Health.
19. Manpower and Labour Management.
20. Sports & Recreation Facilities.
21. Social Security & Social Welfare.
22. Auqaf.
23. Natural Calamities & Disaster-Relief.
24. Agriculture.
25. Land Revenue.
26. Animal Husbandry.
27. Forestry.
28. Fisheries.
29. Cooperation.
30. Irrigation.
______________________________________________
Demand No. Major Function of Account included in the demand for appropriations.
_________________________________________________________
31. Rural Development.
32. Industries.
33. Stationery & Printing.
34. Mineral Resources (Scientific Department).
35. Subsidies.
Interest on Debt and other Obligations.
Appropriation for reduction or avoidance of debt.
Public Debt.
36. Loans and Advances.
37. State Trading.
DEVELOPMENT EXPENDITURE.
38. General Administration.

39. Law and Order.
40. Community Services.
41. Social Services.
42. Economic Services.
421
APPENDIX-C Referred to in para 3 (23)
BUDGET CALENDAR
7th July. Budgetary allocations of current year to be communicated to the departments

concerned by the Finance Department.
15th July. Budgetary allocations of current year to be communicated to all subordinate

offices by the departments.
3rd August. Distribution of B.M. I forms by the Finance Department.
1st September. Proposals for making continuing posts permanent due with Finance
Department.
1st October. (a) Distribution of forms B.M. 2 by the Finance

Department.
(b) Proposals regarding current expenditure in respect of continuing and

entirely
new activities due with Finance Department.
5th October. Submission of the preceding financial year's final accounts by the
Accountant-General of Balochistan.
20th October. Submission of supplementary accounts by the Accountant--General of

Balochistan.
16th November. (a) All departments to submit actuals expenditure/receipts for
July to October.
(b) All departments to submit actuals expenditure/receipts for the last financial
year.
1st December. All departments to send lists of A.D.P schemes to the Planning and
Development Department and Finance Department for the next year. Lists to
include ongoing schemes and new schemes, the latter in order of priority.
15th December. Finalization of hard core AD.P for the" next year by the Planning &
Development Department. This to be communicated to all departments for
preliminary implementation work for the next year.
1st January. All budget and revised estimates under revenue heads (Receipts) and budget
estimates of current expenditure to be submitted to the Finance Department.
15th January. All departments to submit statements of expenditure/receipts for the six
months from July to December.
1st February S.N.E. meetings in the Finance Department and AD.P. meet-ings in the
Planning & Development Department.
To
20th February.
31st March. List of excesses and surrenders for the current year due in the Finance
Department.
422
15th April. All departments to submit 3rd quarterly statement of expenditure/receipts. .
30th April. Final abstract of revenue expenditure prepared by the Finance Department.
APPENDIX-D
LIST OF MAJOR, MINOR AND SUB-HEADS
(Excluding Deposits, Advances and Remittances Sections)

With
Collecting, Disbursing, and Controlling Officers, Regional Heads
And Heads of Departments.
PART-1 RECEIPTS
PART-II EXPENDITURE
PART-III BUDGET FORMS
Subject:- FOREIGN EXCHANGE BUDGET
While preparing the foreign exchange budget estimates, special attention may
be paid to the following:-
2) Foreign Exchange Demand for Development Schemes from own resources be

prepared in consultation with the Planning & Development. The available Foreign Project
Assistance/ commodity aid should be fully utilized. Moreover, demand for approved schemes
only be included in the Foreign Exchange Budget.
Each demand should be supported by full detail of all items; and

No demand be made for the import of manufactured within the country.
3) While forwarding the above budget estimates, the following two certificates should
invariably be furnished.
That rupee cover for expenditure will be available in the budget for year (Not
applicable in case of Project Aid)
Foreign Exchange provision proposed for Development Project are based on
the approved A.D.P. for the year.
423
That foreign exchange for each project should be shown separately. Non-
Development requirement of foreign exchange may also be scrutinized
properly at this stage.
NO.FD (SOI) (1) 2002/03/ 3319-32 Dated Quetta the 26th February, 2002
Subject:- BUDGET PUBLICATION FOR THE YEAR
The following budget documents of the Government of Balochistan are

published every year.
Annual Budget Statement

Estimates for Receipts
Demand for Grants and Appropriations ( Current Expenditure )
Demand for Grants and Appropriations (Development Expenditure)
Supplementary Budget
While Paper
Budget Speech
NO.FD (SOI) 10 (9) 2002-2003/ Dated Quetta the 6 th July, 2002
Subject:- BUDGET CALENDAR FOR YEAR 2003-2004
According to the Budget Calendar, the following proposals for the next
financial year 2003-2004 are due in Finance Department on the date noted against each.
1. Proposals regarding current expenditure in 1st October

respect of Continued Schemes for the year
2003-04
2. All departments to submit actual expenditure / 16th November

receipts for July to October 2002-03
3. Budget and Revised Estimates under Revenue 1st January

Heads (Receipts) and Budget Estimates of
Current Expenditure
4. All departments to submit statement of 15th January

expenditure / receipts for six months from July
to December 2002-2003
424
5. Statement of excesses and surrenders for the 31st March

current year
6. All departments to submit 3rd quarterly 15th April

statement of expenditure / receipts.
NO.FD(SOI) 4(1) 2002/2003/ Dated Quetta the 18th September, 2002.
Subject:- RATIONALIZATION OF NON DEVELOPMENT BUDGET AND

REVENUE GENERATION STEPS.
The provincial Government is passing through serious financial crises. Due to

constraints even federal transfers are shrinking and there is little chance of NFC award during
current financial year. Taking cognizance of this situation, the Honorable Chief Minister
convened an emergency meeting which was attended among others by the Finance Minister
and the Chief Secretary. The Chief Minister and Chief Secretary emphasized the need of
rationalization of current expenditure by the Administrative Departments. They were advised
to carry out an in-house exercise with subordinate offices and suggest measures for
enhancing revenue from provincial own resources. Thereafter each department would discuss
these steps/proposals with a committee headed by Minister Finance.
2. Following information may be gathered within a week and passed on to the

Finance Department so that schedule for meeting is drawn:
1. Actual revenue realization during last three years duly supported by evidence.
2. Realization in first 4 months of financial year.
3. Reasons of variation from projected receipt
4. Potential areas for revenue generation
5. areas where cut can be applied or resources can be diverted to other areas of
importance.
6. Work load rationalization by grouping activities to save extra expenditure.
No.FD(SOI)4(5)2005-06/278-2406 Dated 26 th November, 2005

425
CHAPTER-III
SECTION-1
CHARCOAL
(425 - 426)
427
Subject:- SUPPLY OF CHARCOAL TO PEONS/CHOWKIDARS.
Finance Department advises that charcoal may be supplied 5 Seers per Sagri
(Angethi) to these Government servants who are not working in centrally heated building. The
peons/chowkidars etc (Class-IV) be provided with Sagri for two, while one Sagri be provided
in one room during winter.
2. The cost of charcoal may be met from contingencies of the Department provided
the total amount under contingencies has not been exceeded. No further amount shall be paid
for the Department’s Budge under contingencies. It is further stated that Administrative
Officer/Section Officer should make sure that the charcoal is used in the office premises and
not taken to the houses. This order shall only apply to those officer building which are not
centrally heated.
NO.FD(R ) II-6-74 Dated Quetta the 25th January, 1975
Subject:- PROVISION OF CHARCOAL DURING WINTER SEASON.
The charcoal is due to be provided to all the eligible Class-IV employees for use
during winter season commencing from the 15th November and terminating on the 15th March
every year.
2. It is therefore, requested that the Administrative Departments should ensure that

charcoal is duly provided to the eligible employees so that all supplies/payments on this
account are cleared by the fifteenth day of March.
NOFD (R ) III-35/87-LD-80-100 Dated Quetta, the 8th January, 1989

428
Subject:- BURNING OF FUEL IN GOVERNMENT OFFICES DURING THE

WINTER SEASON.
In Balochistan during winter season i.e. from 15th November to 15th March
every year, charcoal is provided @ 2.5 k.g. per head per day to the Naib Qasid Daftari,
Chowkidars etc: for heating purposes. Similarly in the Institutions fire woods or Gutkas are
provided i.e. 20 kg. per day per class.
No.FD(R ) II-6/1993/1861 Dated Quetta the 9th August, 1993.

429
SECTION-2
CONDONATION OF BREAK/GAP
IN SERVICE
(429 - 430)
431
Subject:- REGULARIZATION OF GAP IN SERVICE.
The question of regularization of gap in service arises only after the employee
is taken back in service and return after prolonged stay/unauthorized absence. Similarly, it is
stated that relaxation of rules is considered strictly on the merit of the case after full
investigation of circumstances that led to the unauthorized absence/prolonged stay of the
employee. In the former case, the decision rests with the competent authority as defined
under the Appointment, Promotion and Transfer Rules and in the latter case with the Rule
Making Authority.
NO.FD (R) IX-2/90 Vol-IV 1334 Dated Quetta the 6th May, 1990
Subject:- CONDONATION OF GAP IN SERVICE DEFICIENCY.
Under rule 2.12. of the Balochistan Civil Servant (Pension) Rules, 1989, all
gaps between period of qualifying service of a Government servant can be condoned by the
Administrative Department for any period. It is however, clarified that such condonation of
gaps is subject to the following condition:-
As in the existing rule, the period of extraordinary leave shall not be treated as
qualifying service for pension but only as a bridge between the two periods of
qualifying service. Interruption in qualifying service due to other reasons may
be condoned provided such interruption is not due to any fault or willful act of
the Government servant, like unauthorized absence, resignation or removal
from service, Interruption due to removal on account of reduction and
retrenchment of the post shall however, be deemed to have been condoned.
The periods of such interruptions shall not however, count as qualifying
service for pension. The action in respect of break in qualifying service should
be completed by the Head of the Administrative Department before
forwarding the papers to the Audit “Office”.
NO.FD (R ) VII-I/96/27-226 Dated Quetta the 16th May, 1996
Subject:- CONDONATION OF ONE DAY BREAK IN SERVICE.
Under the Pension rules break in service up-to period of 6 months is

automatically condoned at the time of retirement. Moreover, on re-appointment the
incumbent has been allowed pay at the initial stage in the higher time scale Rs.150-300.
432
Therefore, benefits of the condonation in emoluments becomes out of the question. As such
request for condonation of one day’s break in service cannot be acceded to.
No. FD (R ) X-9/70 Dated Quetta the 31st August, 1971.
Subject:- CONDONATION OF BREAK IN SERVICE.
The period of break in service of the incumbent being less than 6 months, it
will be condoned automatically at the time of retirement of the official as provided for in the
Pension Rules.
NO.FD (R ) X-9/1970 Dated the 13th September, 1971.

433
SECTION-3
CONTINGENT STAFF/WORK CHARGED

ESTABLISHMENT & THEIR
REGULARIZATION
(433 - 434)
435
Subject: CONTINGENT STAFF.
The Governor of Balochistan is pleased to sanction the following increase in

the pay of the Contingent Paid Establishment with effect from the 1st March, 1972.
Government servants drawing Pay:-
1. Below Rs. 100 and upto Rs.120 40% subject to a minimum of Rs. 20/-
and maximum Rs.40/-
2. From Rs.121 to Rs. 160 30% subject to a minimum of Rs. 20/-
and maximum Rs.40/-
3. From Rs. 161 to Rs. 330 20% subject to a minimum of Rs. 30/-
and maximum Rs. 60/-
4. From Rs. 331 to Rs. 550/- 15% subject to a minimum of Rs. 30/-
and maximum of Rs. 60/-
5. From Rs. 551 to Rs. 750 10% subject to a minimum of Rs. 30/-
and maximum of Rs. 60/-
2. The payment of Adhoc Relief, if already being made, may be stopped from the date
from which the increase has been sanctioned.
3. The extra expenditure on this account may be met by the departments concerned from
within their sanctioned budget grants for the year 1972-73.
NO.FD R(R ) III-28/70-A. Dated Quetta the 4th September, 1972
NOTIFICATION
In supersession of the Notification No. SC&W/26-58 (A) 8126/1-4 dated the

28th July, 1972 the Governor of Balochistan is pleased to declare 50% of the Work charged
Establishment of the Irrigation & Power and of a permanent nature (i.e. those Work-charged
Establishment which is paid from on the following conditions:-
i. that no work-charged employees will be made regular whose pay is charged to

Development Budget or to a specific work/project.
436
ii. that only those work-charged employees will be made regular who are under 50 years
of age on 1.7.1972.
iii. that these work-charged employees will be allowed the Balochistan Pay Scales with
effect from 1st July, 1972.
iv. that the Balochistan Pay Scale will be allowed under the Balochistan Non-gazetted
Civil Services (Pay Revision) Rules, 1972.
v. that a schedule showing the Name of Department, Balochistan Pay Scale and No,
Designation of posts, No. of posts made regular and existing Pay Scale of pay/fixed pay
is given below for facility of fixation of pay.
vi. that these employees are given the option to become regular employee or remain as
work-charged employees.
vii. that these employees will exercise their options for the Balochistan Pay Scale or remain
in the work-charged pay scale within one month from the issue of this Notification.
2. The extra expenditure on this account will be met by the Departments within their
sanctioned budget for the years 1972-73.
NO.FD (R)-III-35/72 Dated Quetta the 13th September, 1972.
NOTIFICATION.
In continuation of this Deptt's Notification No. FD(R)111-35/72, dated 13th

September, 1972 the Governor of Balochistan is pleased to declare 25% of the work charged
Establishment of the Machinery Maintenance Departments who are working against posts
which are of a permanent nature (i.e. Contingent paid Estt) which is paid from Non-
development budget year in and year after) with effect "from on the following conditions:
1. That no contingent paid employee will be made regular whose Fay is charged to
Development Budget or to a special work/project.
2. That only those contingent paid employees will be made regular who are under 50 years
of Age on 1.7.72.
437
3. That these employees will be allowed the Balochistan Scale with effect from 1st July,
1972.
4. That the Balochistan Pay Scales will be allowed under Balochistan (Non-gazetted) civil
services (Pay Revision) Rules 1972.
5. That these employees will exercise their options for the Balochistan Pay Scale cr remain in
the contingent pay scale within one month from the issue of this Notification.
The extra expenditure on this account will be met by the department from within
its sanctioned budget for the years 1972-73.
No.FD(R)II1-35/72. Dated Quetta the 5 th December, 1972
ORDER
The Governor of Balochistan is pleased to allow Dearness Allowance
sanctioned by this Department vide order of even number dated the 25th August, 1973 to the
work charged/contingent paid employees who are under the rule making authority of the
Governor and are employed on whole time basis with effect from 1st August, 1973.
NO.FD (R ) II-24/1973 Dated Quetta the 12th September, 1973
NOTIFICATION
In continuation of this Department Notification of even number dated the 13th

September, 1972, the Governor of Balochistan is pleased to declare 50 percent as regular of
the remaining Work-charged Establishment of the Irrigation and Power and Communication
and Works Departments who are working' against posts which are of a permanent nature i.e.
those Work-charged Establishment which is paid from Non-development Budget (year in and
year after) with effect from 1st July, 1973 on the following conditions:
1. that no work. charged employee will be made regular’ whose pay is charged to
2. that only those work charged employees will be made regular who are under
50 years of age on 1.7.1973.
3. that these employees will he allowed 3allJchistan pay Scales as noted against the posts
with effect from 1.7.1973.
438
4. that the pay of these employees will be fixed in the Balochistan Pay Scales in the
following manner:
(i) The pay shall be fixed at a stage in the Balochistan Pay Scale which is equal to the
existing pay of 111 Government servant concerned and if there is no such stage, at the
next lower stage and the difference shall be allowed as personal pay.
(ii) If the existing pay of an existing work-charged employee is higher than the maximum
of the Balochistan Pay Scale applicable to him, his pay shall be fixed at the maximum
of the Balochistan Pay scale and the difference shall be allowed as personal pay.
(iii) The Personal pay referred to in sub-para and (ii) shall be reduced by any amount by
which the pay of the Government servant is increased after 1st July, 1973 and shall
cease to be payable as soon as his pay is increased by an amount equal to his personal
Pay.
5. that a schedule showing the Name of Department. Balochistan Pay Scale and No.
Designation of posts, No. of posts made regular and Existing pay Scale/fixed pay is
given below for of fixation, of pay.
6. that these employees are given option to become regular employee or remain as work-
charged employee.
7. that these employees will exercise their option for the Balochistan Pay Scales or
remain in the work-charged pay scale within one month from the issue of this
Notification.
2. The extra expenditure on this account will be met by the departments within their
sanctioned budget for the year 1973-74.
No.FD (R) III-35/72 Dated 31st October, 1973.
Subject:- WORK CHARGED

In continuation of this Department Notification of even number dated 13th
September 1972, the Governor of Balochistan is pleased to declare the remaining 25% (last
batch) of work-charged Establishment of the Communication and Works Department as
regular who are working against posts which are of a permanent nature i.e. those Work-
Charged Establishment which is paid from Non-development Budget (year in and year after )
with effect from 1st October, 1975 in the following conditions:-
1. that no work-charged employee will be made regular whose pay in charged to

2. that only those work charged employees will be made regular who ar under 50
years of age on 1.7.1974
439
3. that these employees will be allowed the Balochistan Pay Scales as noted against
the posts with effect from 1.7.1974.
4. that the pay of these employees will be fixed in the Balochistan Pay Scales in the
following manner:-
(i) The pay shall be fixed at a stage in the Balochistan Pay Scale which is
equal to the existing pay of the Government servant concerned and if there
is no such stage, at the next lower stage and the difference shall be allowed
as personal pay.
(ii) If the existing pay of an existing work-charged employee is higher than the
maximum of the Balochistan Pay Scale applicable to him, his pay shall be
fixed at the maximum of the Balochistan Pay scale and the difference shall
be allowed as personal pay.
No.FD(R)III-35/75 Dated 1st October, 1974
NOTIFICATION.
In continuation of this Department Notification of even number dated the

13th September, 1972, the Governor Balochistan is pleased to declare remain 25% work
charged (last batch) of the total strength as it stood in 1972, as regular of the Irrigation and
Power Department who rare working against posts which are of a permanent nature i.e. those
Work charged employee who are paid from Non-development Budget (year in and year after)
with effect from 1st July, 1974, on the following conditions:-
1. that no work charged employee will be made regular whose pay is charged to
2. that only those work charged employees will be made regular who are under
50 years of age on 1.7.1974
3. that these employees will be allowed the Balochistan Pay scales as noted
against the posts with effect from 1.7.1974
4. that the pay of these employees will be fixed in the Balochistan Pay Scales in
the following manner:-
(i) The pay shall be fixed at a stage in the Balochistan Pay Scales which is equal
to the existing pay of the Government servant concerned and if there is no
such stage, at the next lower stage and the difference shall be allowed as
personal pay.
(ii) If the existing Pay of an existing work charged employee in higher than the
maximum of the Balochistan Pay Scale applicable to him, his pay shall be
440
fixed at the maximum of the Balochistan Pay Scale applicable to him, his pay
shall be fixed at the maximum of the Balochistan Pay scale and the difference
shall be allowed as personal pay.
(iii) The Personal pay referred to in sub-para (i) and (ii) shall be reduced by any
amount by which the pay of the Government servant is increased after 1 st
July, 1974 and shall case to be payable as his pay is increased by an amount
equal to his personal Pay.
5. That a schedule showing the Name of Department, Balochistan Pay Scale and
No. Designation of posts, No. of post made regular and Existing pay Scale/Fixed pay is
appended for facility of fixation of pay.
6. That these employees are given option to become regular employee or remain
as work-charged employees.
7. That these employees will exercise their option for the Balochistan Pay Scales
or remain in the work-charged pay scale within one month from the issue of this Notification.
2. The extra expenditure on this account will be met by the department within their
sanctioned budget for ht year 1975-76.
No.FD (R) III-35/75 Dated Quetta the 16th July, 1975.
NOTIFICATION
The Governor/Martial Law Administrator has been pleased to order that prior
approval of the Chief Secretary through Finance Department may be obtained for the
appointment of contingent paid/ work charged employees, in future.
No. FD (R) VI-2/79-EM Dated Quetta the 9th June, 1979
NOTIFICATION
The Governor of Balochistan is pleased to declare one third of the existing work
charged Establishment of Irrigation & Power Department, who are working against posts
which are of permanent nature i.e. those work charge employees who are paid from non-
441
development budget (year in and year after) as regular, with effect from 1.7.1981 on the
following conditions:- as regular, with effect form 1.7.1981 on the following conditions:-
1. that no work charged employees will be made regular whose pay is charged to
2. that only those work charged employees will be made regular who are under 50
3. that these employees will be allowed the Revised Balochistan Pay Scales as noted
against the posts with effect form 1.7.1981
4. that the pay of these employees will be fixed in the Revised Balochistan Pay
Scales, which is equal to the existing Pay of the Government servant concerned
and if there is no such stage, at the next higher stage as laid down in Finance
Department letter No. FD (R ) III-II/80 dated 13.3.1980
5. that a schedule showing the Name of Department, Revised Balochistan Pay Scales
and No. Designation of posts, No. of posts made regular and existing fixed pay is
given below for facility of fixation of pay.
6. that these employees are give option to become regular employee or remain as
work charged employee
7. that these employees will exercise their option for the Revised Balochistan Pay
Scales or remain in the work charged pay scale within on month form the issue of
this Notification.
2. Priority in regularizing the work charged employees will be given to those who
were due for regularization during 1972-73 to 1975-76 but could not be regularized for one
reason or the other. Such posts have been include in the schedule/list appended herewith.
3. The extra expenditure on this account will be met by the department within their
sanctioned budget for the year 1981-82.
No. FD (R ) VII-41/Gen: Dated Quetta the 18th August, 1981
NOTIFICATION
The Government of Balochistan has decided to declare 25% (Last batch) of

contingent paid employees existing on 1.5.1975 and regular in all the departments who are
working against posts of permanent nature on the following conditions with effect from
1.7.1981
442
i) That no contingent paid employee will be made regular whose pay is charged to
development budget or to specific work/project.
ii) That only those contingent paid employees will be made regular who are under 50
iii) That these employees on regularization shall be governed by the Revised

Balochistan (Grade 1-15) Civil Services (Pay Revision) Rules 1977 and their pay
shall be fixed in National Pay Scale-1 (250-5 280)/6-340-7-375) with effect from
1.7.1981 at a stage equal to the pay drawn by them and if there is no such stage
then at a stage next above in NPS-1 (250-375)
iv) If any of the contingent paid employees who is being made regular under these
orders is in receipt of pay more than the maximum of the N.P.S.-1, then his case
be referred to the Finance Department for further necessary action.
v) That these employees shall exercise their options for the Revised Balochistan
(Grade 1-15) Civil Services (Pay Revision) Rules, 1977 or to remain as contingent
paid employees within one month from the date of issue of this Notification.
vi) That extra expenditure on this account shall be borne by the Departments within
the sanctioned budget grant for 1981-82.
2. Since on regularization of contingent paid staff the pay of these employees is to be

charged under pay of establishment, hence all the Departments would proportionately reduce
provision under the relevant functional unit.
NO. FD (R) III-28/81 Dated Quetta the 22nd August, 1981
NOTIFICATION
The Governor of Balochistan has been pleased to regularize with effect from
1-1-1983, the work charged establishment of the Irrigation and Power and Communication
and Works Departments. The details of the posts are given in the schedule appended below.
With this regularization, which is in continuation of the regularization notified vide this
Department’s notification No. FD (R ) VII-40/81 dated 18-8-1981 and No.FD (R ) VII-41/81,
dated 16-9-1981 and workcharged staff of these two Departments stands regularized.
2. The regularization of the posts ordered above is subject to the following

conditions:-
443
1. That the posts so sanctioned will be temporary to be continued on a year to

year basis through S.N.E.
2. That these employees will be allowed the Revised Balochistan pay scales
as noted against the posts with effect from. 1.1.1983.
3. That the pay of these employees will be fixed in the Revised Balochistan
pay scales at a stage which is equal to the existing pay of individual and if
there is no such stage at the next higher stage.
4. Only those posts, shown in the enclosed schedule are to be treated as
regularized by this notification.
5. That these employees are given the option to become regular employees or
to remain workcharged employees.
6. That these employees will exercise their option for the Revised
Balochistan pay scales or remain workcharged pay scales within two
months from the date of the issue of this notification.
NO.FD( R) VII-41/Gen: 83 Dated Quetta the 11th July, 1983.
Subject:- APPOINTMENT OF WORK CHARGED EMPLOYEES.
That inspite of clear instructions issued by the Finance Department / Services

& General Admn: Department from time to time that no work charged employees should be
appointed, some departments had continued to appoint work charged employees in the past.
The Government of Balochistan has regularized all existing work charged employees and
there exists no such class henceforth.
2. The Government has decided that in future no work charged employee shall be
appointed in any department in any case. It has further been decided that in case of a violation
of these instructions, the expenditure involved would be deducted from the salary of the
defaulting officer and disciplinary action may also be taken against him,
3. It is requested that compliance of these instructions may kindly be ensured at all
levels in your department.
4. The receipt of this letter may please be acknowledged.
NO.FD.(R ) VII-41/83 Dated Quetta the 26th July, 1983
Subject:- REGULARIZATION OF WORKCHARGED EMPLOYEES.
Refer to this Department’s Notification of even number dated 11-07-1983 on

the subject cited above and to state that following corrections/amendments may be made
therein:-
444
The posts of Fitters/Pipe Fitters under NPS-5 in the schedule

of communication and works department may be read as 11
(eleven) instead of 22 (Twenty two)
NO.FD (R) VII-41/83Gen: Dated Quetta the 12 th November 1983
Subject:- REVISION OF PAY OF CONTINGENT PAID STAFF
At present Contingent Paid Employees are being paid Rs.320/- per month
Rs.250/- pay plus Rs. 70/-) on reconsideration it has been decided to raise the emoluments of
contingent paid staff to Rs.500/- per month with effect from 1.7.1984. It may be mentioned
that contingent paid staff can only be appointed with the approval of the Finance Department,
subject to provisions of the Finance Department’s letter No. FD (R ) III-28/84 1149-1233,
dated 5th May, 1984.
NO.FD (R ) III-28/84 Dated Quetta the 28th June, 1984
NOTIFICATION
The Government of Balochistan has decided to regularize the services of all

the eligible contingent paid establishment/staff at it stood on 30.6.1986 with effect from
1.7.1986 in all the departments. In order to scrutinize the cases of the contingent paid staff the
following committee is constituted:-
1. Administrative Secretary CHAIRMAN
2. Deputy Secretary, Member
Finance Department
3. Deputy Secretary, (Services) Member
S&GAD
4. Head of Department. Coopted Member.
After this regularization of the existing contingent paid staff there will be no
further engagement of contingent paid staff in any department. The officer concerned would
have to pay himself for the contingent paid staff if engaged henceforth, in contravention of
the Government order.
NO.FD (R) III 26/86/2778-2833. Dated Quetta, the 15th July, 1986
445
Subject: PENSIONERY BENEFITS TO THE WORK CHARGED

EMPLOYEES BROUGHT ON THE REGULAR
FOOTING FOR THE SERVICE RENDERED BY THEM
BEFORE REGULARIZATION.
The Governor of Balochistan has been pleased to allow

pensionery benefits to the work charged employees for the continuous service
rendered by them prior to their being brought on regular footing as under:-
i) Continuing serviced rendered from 1.10.1957 shall qualify for

pension in full and
ii) Continuous service rendered before 1.10.1957 shall count in half.
NO.FD (R ) VII-44/86 Dated Quetta the 28th August, 1986.
Subject:- DISBURSEMENT OF SALARY TO THE CONTINGENT PAID STAFF.
Reference this Department letter No. FD (R) III-28/86/6657-80, dated the 21 st

December, 1986 on the subject cited above and to issue further clarification, as follows:
1. It is not intended to extend the period of payment of emoluments to the

contingent paid staff beyond 31-1-1987 and therefore, the eligible contingent
paid staff should be regularized forthwith. This Department may be moved for
creation of posts for accommodating the regularized employees during the
current and next financial years, after observing the requisite formalities,
without further loss of time, so that such employees can be paid emoluments
regularly.
2. The services of such employees who are not eligible for regularization must be
dispensed with as soon as the concerned Committee decides that they are not
eligible for regularization, on 31-1-1987 whichever is earlier.
3. In order to curb such arrangements, part-time employees should not be

engaged ordinarily. However, where the services of part-timers are considered
inevitable, this department may be approached with full justification,
explaining the nature of duties/work load for deciding retention and rate of
compensation in such cases. Such employees, when engaged will not be
charged from contingencies rather the payment to par-time employees will be
charged under the head “012-Pay of other staff.”
FD (R ) III-28/86. Dated Quetta the 5th March, 1987.

446
Subject: REVISION OF BASIC PAY SCALES, ALLOWANCES AND PENSION

OF CIVIL EMPLOYEES (BPS.1-22) OF THE BALOCHISTAN
GOVERNMENT (2005) CLARIFICATION ABOUT CONTINGENT
ESTABLISHMENT WORKING ON REGULAR BASIS AND
CONTRACT EMPLOYEES.
It is to clarify that the Revised Pay Scales, 2005 introduced vide this
department circular No.FD (R-I) III-78/2005/1444-1544 dated 16-7-2005 would be
applicable to all the Contingent Paid Staff and Contract Employees working in the Provincial
Departments/Districts of this Provincial Government
NO.FD (R-I) III-78/2006/341-455. Dated Quetta the 22nd April, 2006

447
SECTION-4
CONTRACT APPOINTMENT
(447 - 448)
449
Subject: INCREMENTS DURING CONTRACT APPOINTMENT.
The grant of increments during the period of contract was apparently irregular,
as the period of service on contract is not countable as government service. This view point
was also confirmed by the Services and General Administration Department. Since the four
lecturers were not regular government servants during the period of their contract, hence the
salaries drawn by them before their regular appointment cannot be protected under normal
rules. The Governor has, however, discretionary powers for appointment of government
servants at higher rates by allowing advance increments. Thus the Governor can protect the
salaries of these lecturers in relaxation of normal rules. It may, however, be added that this
will create an awkward precedent and the every contractee upon being made a regular
government servant will demand protection of his higher pay which he was drawing during
the period of his contract.
U.O.NO.FD (R ) VII-12/81/1437. Dated Quetta the 28th May, 1981.
Subject:- PAYMENT OF ALLOWANCES DURING CONTRACT.
All B-20 and above officers are entitled to the following allowances:-
1. Senior Post Allowance
2. Entertainment charges to
3. Orderly Allowance only officers who are posted in the Secretariat.
2. So far as the question of appointment on contract basis is concerned, if the

contractee has been allowed running pay scale, he is entitled to these allowance.
NO.FD (R) III-40/Orderly. Dated Quetta the 3rd September, 1995
Subject:- ALLOWING BALOCHISTAN PAY SCALE.
In case of contract appointment, the incumbent gets the benefits as settled

down in the agreement while in case of appointment in BPS-18, he is entitled to draw such
pay and allowances as admissible under the normal rules and officer would have no choice.
NO.FD ( R) VI-5 BMIAD. Dated Quetta the 13th December, 1995_.

450
Subject:- TERMS AND CONDITION OF TECHNICAL STAFF OF

AIRCRAFT ESTABLISHMENT
Normally no change takes place during the contract period in the emoluments
unless any such clause exists in the contract. Finance Department had revised / enhanced the
contractual pay / emoluments of individual on the recommendations / request of the
Administrative Department. If Administrative Department feels that the emoluments of
individual be revised after expiry of existing contract, they may proceed accordingly.
NO.FD (R-1)III-39/99. Dated Quetta the 26th June, 1999
Subject:- EXTENSION OF APPOINTMENT ON CONTRACT BASIS.
After attaining the age of 60 years no extension can be granted for further
service for the purpose of increase in commutation. It is advised to consult the S&GAD in the
subject matter for appointment on contract basis.
NO.FD (R-II) 2-1/2000/443. Dated Quetta the 13th July, 2000.
Subject: CONTRACT APPOINTMENT.
The incumbent remained on contract basis for one year in Afghan Refugees
Organization which was extendable for another one year. Under the rules, contract period
cannot be counted towards pensioners benefit.
NO.FD (R-I)III-II /2002/1932. Dated Quetta the 17th October, 2002
Subject: REVISION OF BASIC PAY SCALES, ALLOWANCES AND PENSION

OF CIVIL EMPLOYEES (BPS.1-22) OF THE BALOCHISTAN
GOVERNMENT (2005) CLARIFICATION ABOUT CONTINGENT
ESTABLISHMENT WORKING ON REGULAR BASIS AND
CONTRACT EMPLOYEES.
It is to clarify that the Revised Pay Scales, 2005 introduced vide this
department circular No.FD (R-I) III-78/2005/1444-1544 dated 16-7-2005 would be
applicable to all the Contingent Paid Staff and Contract Employees working in the Provincial
Departments/Districts of this Provincial Government
NO.FD (R-I) III-78/2006/341-455. Dated Quetta the 22nd April, 2006

451
SECTION-5
CROSS-OVER TO NEXT SCALE

(451 - 452)
453
ORDER.
Under Rule 14 of the Balochistan (Non-gazetted) Civil Services (Pay

Revision) Rules, 1972, the Governor of Balochistan is pleased to relax the provision of Rule
7 of the above mentioned Rules, in favour of Drivers of the Departments of Government of
Balochistan to cross over to the next higher pay scale after reaching the maximum of the pay
scale admissible to them with effect from Ist December of the next year.
No.FD(R ) III-35/74-III/18426. Dated Quetta the 21st August, 1975
NOTIFICATION.
The Governor of Balochistan is pleased to delegate the powers to the

Appointing Authorities to allow the Government servants to cross over to the next higher pay
scales upto grade 18 as provided under rule 8 of the Balochistan (Gazetted) Civil Services
(Pay Revision) Rules, 1974 and rule 7 of the Balochistan (Non-Gazetted) Civil Services (Pay
Revision) Rules, 1972 respectively.
No.FD(R ) III-35-36/76. Dated Quetta the 5th June, 1976.
NOTIFICATION.
In relaxation of rule 8 of the Revised Balochistan (Grade 16-22) Civil Services

(Pay Revision) Rules, 1977, the Governor of Balochistan has been pleased to allow doctors
(grade 17 and 18) to cross over to grade 18 and 19 with effect from 1st day of December in
which they complete one year on maximum of grade 17 and 18.
2. The pay of the above mentioned officers (doctors) who are allowed to cross over to
grade 18 and 19 will, however, be fixed in accordance with rule 8(3) of the said rules.
No.FD(R ) III-36/77. Dated Quetta the 12th September, 1977.

454
Subject:- CROSSING OVER TO HIGHER GRADE
Some provincial government employees were due to cross over to next higher
grade on 1-12-1981 as they were waiting at the maximum of grade-16 or 17 since December,
1978. With effect from 1-7-1981, the maximum of said pay scales were enhanced by five
increments and as such they were/ are entitled to one increment in the same scale with effect
from 1-7-1981 and are not permitted to cross over to next higher grade. The effected
government servants have requested for some compensation for this stay of two and half
years at the maximum. There could be two prepositions to solve the issue:-
i) They may be allowed to cross over to next higher grade under the rules with
effect from 1-7-1981 as a special case, or.
ii) They may be allowed the benefit of one increment for every year they waited
at the maximum in fixation of pay without the benefit of arrears.
No.FD(R ) III-40/81. Dated Quetta the 14th November, 1981.
Subject:- CROSSING OF EFFICIENCY BAR.
According to FR-25 it is within the competency of the competent authority to

allow or not to cross the efficiency bar.
No.FD(R )III-40/90. Dated Quetta the 1st February, 1990

455
CHAPTER-IV
SECTION-1
DEFENCE SAVING CERTIFICATE

(AGAINST INCREMENTS)
(455 - 456)
457
Subject:- PORTION OF SALARY DUE TO INCREMENT TO BE RECOVERED

IN SAVING CERTIFICATES.
As per instructions received from the President of Pakistan, the Provincial

Government of Balochistan have decided that in view of financial stringency the portion of
salary due to increment earned during the current year 1971-72 be recovered (by exchange) in
Saving Certificates. This will apply to all officers drawing pay above Rs.500/- per mensem.
These instructions may kindly be brought to the notice of all concerned for strict compliance.
No.FD(R )III-30/71. Dated Quetta The 2nd July, 1971.
Subject :- DRAW OF INCREMENT BY GAZETTED GOVERNMENT

SERVANTS IN THE FORM OF INCREASED CONTRIBUTION TO
THEIR PROVIDENT FUND OR BUYING DEFENCE SAVING
CERTIFICATES.
A copy of the letter No.F.2(14)-R-8/71 dated 8-7-1971 from the Government

of Pakistan Ministry of Finance is reproduced below for information and compliance:-
“The President and CMLA has been pleased to decide that: –
(a) all Government servants, including civilians paid from defence Estimates,
who were on 30th June, 1971 holding gazetted appointments, and
(b) all officers of the Armed Forces of Pakistan, who were in receipt of a pay
exceeding Rs.500/- p.m. on the 30th June 1971 shall draw their increment
accruing on or after 1-7-1971 in either of the following forms:-
(i) Raising the existing rate of subscription to the Provident Fund by

the amount of increment.
(ii) Buying National/Defence Savings Certificates of an amount equal

to the amount of increment.
2. This decision shall remain operative for a period of one year from the date of
accrual of such increments.
3. The option allowed in para 1 above shall be exercised and communicated to

the Audit Officer concerned within 15 days of the date of accrual of the increment and once
458
exercised shall be final. Officers who fail to exercise the option within the prescribed time
shall be deemed to have elected the first alternative.
4. Rule 11(4) of the General Provident Fund (Central Services) Rules shall be
deemed to have been modified so as to permit change in the rate of subscription during a
financial year.
5. Pay for the purpose of these orders will be the pay as defined in F.R. 9 (21).
6. Necessary instructions in regard to the procedure for the purchase of the

National/Defence savings Certificates will be issued separately.”
No.FD(R)III-30/77. Dated Quetta, the 22nd Sept:, 1971

SERVANTS IN THE FORM OF DEFENCE SAVINGS
CERTIFICATES.
A copy of the letter No F.1(1)-NS-3/71 dated 31-08-1971 from the

Government of Pakistan, Ministry of Finance on the above noted subject is reproduced below
for information and compliance by all concerned.
“Reference paragraph 6 of the Ministry of Finance O.M. No.F.2(14)-R.8/71,

dated the 8th July, 1971, and to say that it has been decided in consultation with the
Comptroller and Auditor General that the procedure for purchase of Defence savings
Certificates by officers paid in Pakistan from civil estimates shall be as follows :
(i) Where bills are paid by treasuries through local branches of the
National Bank of Pakistan, the pay bills shall be accompanied by duly
filled in forms for purchase of defence Savings Certificates. The
treasury officers shall record pay orders on the bill as follows:
“Pay Rs.____________________in cash and
Rs.___________________in defence saving.
Certificates”.
2. The National Bank of Pakistan which also sells Defence saving Certificates
shall arrange payment in accordance with the pay orders recorded by the treasury officers:
459
(ii) At places where bills are paid from the pre-audit counters of the Audit
Offices through cheques the application forms for purchase of
Certificates shall not accompany pay bills. The Audit Officers shall
prepare separate crossed cheques in favour of one of the Officers of the
National Savings Organization listed below for the amounts of
certificates to be purchased and send the same to the officer concerned
along with his pay cheque :
Islamabad : Deputy Chief Director, National Savings.

Rawalpindi: Deputy Director, National Savings.
Lahore: Director, National Savings.
Karachi. Director, National Savings.
Peshawar: Deputy Director National Savings.
Quetta: Deputy director, National Savings.
Dacca: Director, National Savings.
3. The Officers in whose names the certificates are to be purchased will send the
cheques along with duly filled in forms of application for purchase of certificates to the local
National Savings Officer who will arrange for purchase and supply of Defence savings
Certificates to the individual Officers concerned:
(iii) In the case of officers whose pay accounts have been computerized,
Defence Savings Certificates will be purchased by the Bank concerned.
The amount of the increment will be intimated in each case by the
audit Officer concerned, as is being done at present. The Bank
concerned will take necessary steps to obtain application forms and to
send the certificates to the officers.
(iv) The amount of Defence Savings Certificates to be purchased on behalf

of an officer on each occasion shall not be less than the amount of
increment due for pay to him and where that amount is not a multiple
of Rs. 5 it shall be increased to made it so.
(v) To ensure that the certificates are held by the officers for not less than
one year, the officers of the National Savings Organization or the
National Bank of Pakistan or other Banks, as the case may be, will
enface the certificates before their delivery to the officers with the
words” Not encashable before expiry of one year from the date of
purchase” in red-ink or with rubber stamp.
460
2. These orders are not applicable to officers of the:
(a) Armed Forces.
(b) Postal Department.
(c) Telegraph & Telephone Department.
(d) Officers serving abroad in Pakistan Missions etc.
4. Ministries concerned should issue orders to cover these cases in consultation

with the Ministry of Finance (Central Directorate of National Savings).
FD(R) III-30/71. Dated 22 September, 1971
Subject :- DRAW OF INCREMENT BY THE EMPLOYEES OF

AUTONOMOUS/SEMI-AUTONOMOUS BODIES IN THE FORM OF
DEFENCE/NATIONAL SAVINGS CERTIFICATES.
A copy of the letter No. 27(1)-R1 dated 1-9-1971 from the government of
Pakistan, Ministry of Finance is reproduced below for information and compliance.
“Reference this Ministry O.M. No.F.2(14)R-8/71, dated 8th July, 1971

according to which all Govt: servants, including Civilians paid from Defence Estimates, who
were on 30th June, 1971, holding gazetteed appointments, and all officers of the Armed
Forces of Pakistan, who were in receipt of pay exceeding Rs.500/- p.m. on 30-6-1971, were
required either to increase their rate of subscription to the Provident Fund by the amount of
increment or to buy National/Defence Savings Certificates of an amount equal to the amount
of increment. A question has been raised whether these instructions also apply to the
employees of Government sponsored Autonomous Semi-Autonomous Bodies and drawing a
pay exceeding Rs.500/- p.m. may also be required to purchase the National/Defence savings
Certificates of an amount equal to the amount of increment accruing on or after 1-7-1971 for
a period of one year.
461
2. The administrative Ministries and divisions are requested kindly to advise the
Autonomous/Semi-Autonomous Bodies under their administrative control to ensure the
implementation of the above decision”.
No.FD(R)III-30/71. Dated Quetta the 22nd Sept: 1971.

THEIR PROVIDENT FUND OR BUYING DEFENCE SAVINGS
CERTIFICATES.
A copy of the letter No. F1(1)-NS-3/71 dated 17-11-1971 from the

government of Pakistan, Ministry of Finance Central Directorate of National Saving,
Islamabad is reproduced below for information and compliance.
“In continuation of this Directorate O.M No.F.(1)-NS.3/71, dated 31-81971, I

am directed to say that an officer drawing his pay from a non-banking treasury or sub
treasury shall purchase certificates himself and present them to the treasury/sub treasury
officer who will enface the certificates with the words “Not encashable before the expiry of
one year from the date of purchase” and release payment of increment to the officer
concerned.
2. An Officer drawing pay from a treasury, bank or Audit Office shall have the
option to purchase certificates for the total amount of increment to be drawn during the
period of twelve months or the remaining part of that period once in advance and get the
certificates enfaced by the officers responsible for the work. Those Officers will make entries
in their records and also advise the audit office/treasury concerned to pay increments of the
officers who have purchased the certificates in advance. Advance purchase of certificates can
be made for the entire period only in one lot and not in piecemeal and certificates purchased
before 31-8-1971 will not be counted towards purchase of certificates of increment”.
FD(R) III-30/71. Dated 3rd December, 1971

462
Subject:- DRAW OF INCREMENT BY GAZETTED GOVERNMENT

SERVANTS IN THE FORM OF DEFENCE SAVING CERTIFICATE.
A copy of D.O No.2(14)-R.8/71, dated the 29th February, 1972, from the
Secretary to Government of Pakistan, Finance Department, Islamabad on the above noted
subject is reproduced below with the request that the report in respect of the officers of office/
Department who agree to increase the contribution to G.P.Fund/Purchase Defence Savings
Certificates may please be furnished to this Department in the proforma prescribed in para 6
of the above referred communication within 3 weeks of the receipt of this letter for
consolidation and onward transmission to the Central Government, by the scheduled date.
2. Copies of the Central Government’s communications mentioned in paras 2

and 7 of their letter under reference have already been supplied to all concerned vide this
Department’s letter of even number dated the 22nd September 1971.
“Kindly refer to para 29 of the Budget Speech for the year, 1971-72 of the
Economic Adviser to the President, wherein it was inter alia decided that during the next
financial year, all Gazetted officers and Officers of the Armed Forces drawing salary
exceeding Rs.500/- per month would, instead of drawing their increments in cash, should
either increase their contribution to the Provident Fund or buy defence saving certificates of
an equal amount for one year.
3. This Ministry accordingly issued orders under O.M.No.F.2(14)R.8/71, dated

the 8th July, 1971 and O.M.No.F.27(1)-RI/71, dated the 1st September, 1971(copies enclosed)
in respect of the Gazetted Govt: servants and employees of the Autonomous Bodies,
respectively.
4. As the intention of these orders was to generate savings al- round, the Finance
Minister has observed that the Gazetted Officers, including civilians paid from Defence
Estimates and officers of the Armed Forces of Pakistan, who are drawing a salary of more
than Rs.500/- per month and have reached the maximum of their scales of pay may on a
voluntary basis purchases Defence Saving Certificates/increase their contribution to the G.P.
Fund equal to the annual value of last increment drawn by them (i.e rate of increment
463
multiplied by 12). Similarly, those officers who are in receipt of fixed salary and Contract
Officers drawing a salary of more then Rs.2,000/- per month may make voluntary purchase of
Defence Savings Certificates upto the value of Rs.1,000/- per annum. Officers drawing a
fixed of less than Rs.1,000/- may purchase Defence Savings Certificates of the value of
Rs.500/- per annum. Defence Savings Certificates can also be purchased in the name of their
family members directly dependent on them under provisions of this letter.
5. Rule 11(4) of the G.P.Fund (Civil Service) Rules shall be deemed to have
been modified so as to permit an increase in the rate of subscription during the current
financial year.
6. This would also apply to officers working in autonomous/semi autonomous

Corporations wholly financed by the Govt: but they should be requird to purchase National
/Defence Savings Certificates only. It is request that the Autonomous/Semi-Autonomous
Corporations of may please be advised to ensure the implementation and submission the
report.
7. A report of the officers who agree to increase the contribution to

G.P.Fund/purchase Defence Savings Certificate may please be obtained in respect of all
Ministers/Divisions, etc, including the attached and subordinate Offices and the
autonomous/semi-autonomous corporations under the administrative control and furnish to
this Ministerty within six weeks of the receipt of this letter. Report should be in the following
form:-
Ministry/Autonomous/Semi-autonomous Corporations.
No.of Officers on maximum of Number of Officers who have agreed to
their pay scales, those who are increase the contribution to G.P
in receipt of fixed pay and others purchase of defence saving certificate
On contraction fixed salary.
8. The instructions in regard to the procedure for the purchase of Defence

savings Certificates have been issued by the Central Directors of National Savings,
464
Islamabad, vide their O.M. No.F.I(1)-NS.3/71, dated the 31st August, 1971 addressed to all
Ministries/Divisions, etc; and shall be deemed to have been modified as in paragraph 3
above”.
No.FD(R)III-30/71. Dated Quetta the 9th March, 1972

SERVANTS IN THE FORM OF DEFENCE SAVING CERTIFICATE.
A copy of D.O.No.2(14)-R.8/71, dated the 8th April, 1972 from the Joint
Secretary to Government of Pakistan, Ministry of Finance on the subject noted above is
reproduced below for information and action where necessary.
“Kindly refer to Finance Secretary’s D.O.letter of even number dated the 29th
February, 1972 regarding voluntary contribution towards Provident Fund or purchase of
Defence Saving Certificate by Gazetted Government Servants drawing fixed salaries.
2. The position in regard to the purchase of Defence Saving Certificates clarified

as under :-
a) The Defence Saving Certificates may be purchased directly by the
officers themselves, in their own names or in the names of any of
their family members directly dependent or them. It is hereby
clarified that, in cases covered by the Finance Secretary’s D.O
letter of 29.2.72, the procedure laid down in Chief Director, OM
No.F.1/NS 3/71 dated 31.8.1971 will not apply.
b) All Officers who opt for purchasing Defence Saving Certificates

should, before the 30th June, 1972, furnish to the Ministry /
Division / Office / Autonomous/Semi-Autonomous Corporation in
which they are working a simple certificate that in pursuance of
Finance Secretary’s appeal they have purchased Defence Saving
Certificates; the certificate should also state the total value of the
Certificates thus purchased.
465
3. The report requested for in para 6 of the D.O.letter dated 29th February, 1972
may be furnished by each Ministry including Division/Office/ Autonomous/Semi-
Autonomous Corporation in a consolidated form by the prescribed date”.
No.FD (R) III-30/71. Dated Quetta, the 6th May, 1972

SERVANTS IN THE FORM OF INCREMENT CONTRIBUTION TO
PROVIDENT FUND/PURCHASE OF DEFENCE SAVINGS
CERTIFICATED.
A Copy of Office Memo.No.F.2(14)-R.8/71 dated, 26th Aug: 1972 from the

Government of Pakistan, Ministry of Finance, Planning & Development (Finance Division),
Islamabad is reproduced below:-
“Reference this Ministry’s C.M.No.F.2(14)-R.8/71, dated 8th July, 1971 and

F.27(1)R1/71, dated 1st September, 1971, on the above mentioned subject and to say that the
orders contained therein shall not apply to increments accruing on or after the 1st July, 1972”.
No.FD(R)III-30/71. Dated Quetta the7th Oct: 1972

THEIR PROVIDENT FUND OR BUYING DEFENCE SAVINGS
CERTIFICATE.
Copy of O.M.No.F.2(14)-R.8/71, dated 5th September, 1972 from Government

of Pakistan, Ministry of Finance, Planning & Development, (Finance Division), Islamabad to
Provincial Government, Finance Department is reproduced below:-
“Reference this Ministry’s O.M.No.F.2(14)-R.8/71, dated the 8th July, 1971,

on the subject mentioned above and to state that in para 4 thereof it was stipulated that rule
11(4) of the General Provident Fund (Central Services) Rules would be deemed to have been
modified so as to permit change in the rate of subscription during the financial year. A point
466
has been raised as to whether or not the rate of subscription to the Provident Fund that was
raised by the amount of the increment accruing on or after 1-7-1971 could be reduced after
completion of a period of one year. The question has been considered and it has been decided
that as the scheme of the draw of increment in the form of increased rate of the G.P. Fund
subscription/purchase of Defence Saving Certificates has not been extended during 1972-73,
those subscribers who had increased the rate of subscription to the Provident Fund by the
amount of increment accrued on or after 1-7-1971 may be allowed, if they so desire, to
change the rate of subscription to the Fund during the year 1972-73, from the month
following that in which the recovery of the subscription at the enhanced rate for one year has
been completed”.
NO.FD(R)III-30/71 . Dated 7th Oct: 1972

467
SECTION-2
DEFERMENT OF PAY
(467 - 468)
469
Subject:- DEFERMENT OF PAY SCALE
Cases are received very frequently in the Finance Department for relaxation of
rules either for the protection of their pay or to allow them to retain their old/previous pay
scale on the eve of their promotion/appointment to higher pay scale. It has been observed that
departments refer the cases to the Finance Department after a lapse of many years. Under the
rules, it has specifically been mentioned that option once exercised is final. However, Finance
Department in view of the hardship being faced by the individuals on account of final option,
as a very special case and in relaxation of rules, agrees to allow them to re-opt for the pay
scale. It has now been decided that cases for the relaxation of rules would not be entertained
by the Finance Department if the same are not received in the Finance Department within
period of six months, from the date of option.
No.FD(R) III-35/option/3087-3147, Dated Quetta the 8th December, 1996
Subject: DEFERMENT IN THE DATE OF AWARD OF SELECTION

GRADE B-17 FROM 2-12-1991 INSTEAD OF 1-7-1991.
Under F.R-23 an employee can retain his/her old pay until the date on which
he/she has to earn next or any subsequent increment in the old scale, or till he/she vacates
his/her post or ceases to draw pay of that time scale.
FD(R)VII-13/D/682. Dated 2nd February 1997

470
Subject:- DEFERMENT OF SELECTION GRADE.
The Administrative Department itself is competent to allow the deferment of

selection grade with effect from 2nd December 1993 instead of 1st July, 1993 under FR-23.
No.FD(R-I )VII-13/2006/933. Dated Quetta the Ist July,2000.

471
SECTION-3
DELEGATION OF FINANCIAL POWERS &

DELEGATION OF POWERS UNDER THE
FINANCIAL RULES
(471 - 472)
473
NOTIFICATION
In exercise of the powers conferred by Article 124 of the Interim Constitution

of the Islamic Republic of Pakistan, the Governor of Balochistan is pleased to include the
“Chairman Balochistan Text Book Board” in the “First Schedule –under Part II-Officers in
Category II of the Delegation of Powers” under the Financial Rules and the Powers of Re-
appropriation Rules, 1962 with immediate effect.
No.FD(R)VI-2/70. Dated Quetta the 22 nd December 1972
NOTIFICATION
In exercise of the powers conferred on him by Article 124 of the Interim

Constitution of the Islamic Republic of Pakistan, the Governor of Balochistan is pleased to
order that the following amendments shall be made in Serial Nos. 12 & 13 under “ Powers
common to all Departments in Part I of Second Schedule to the Government of West Pakistan
Delegation of Powers under the Financial and the Powers of Re-appropriation Rules, 1962.
S.NO. NATURE OF POWERS TO WHOM EXTENT

DELEGATED
12 To write off losses on account of Administrative Upto Rs.1,000 provided
negligence and fraud Department a report is sent to the
Accountant General
13 To write off losses other than i) Administrative Upto Rs.5,000
those due to negligence or fraud Department
ii) Administrative Upto Rs.5,000
Department
No.FD(R)VI-2/70. Dated Quetta the 5th March 1973
NOTIFICATION
The Governor of Balochistan is pleased to make the following amendments in

the Delegation of Powers under the Financial Rules and the powers of R-appropriation Rules,
1962 with immediate effect.
i. FIRST SCHEDULE –Part I –Officers in Category-IG –Heads of Regional Offices-

474
ii The word “ Chief appearing before Conservator of Forests may be deleted.

iii. Second schedule Part-II Special Powers to Certain Department and Officers
(c) FOREST WING
The word ‘ Chief appearing before Conservator of Forests against item (i) of rules 1
to 11, 14 and 12 and 13 may be deleted. The word “Conservator of Forests and “ Additional
Chief Conservator of Forests” appearing in this wing may also be deleted.
No.FD(R)VI-2/70. Dated Quetta the 3rd May,1973
NOTIFICATION
In exercise of the powers vested to him the Governor of Balochistan is pleased

to direct Item-5 under ‘Food Department’ in the second schedule to the West Pakistan
Delegation of Powers under Financial Rules and the Powers of Re-appropriation Rules, 1962
shall be substituted as follows:-
NATURE OF POWERS TO WHOM EXTENT

DELEGATED
To accept quotations for Secretary Food Rs.30,000
transportation, Handing and labor
charges etc :
work when tenders are not received Director Food Rs.15,000
after wide publicity.
No.FD(R)VI-2/70. Dated Quetta the 5th October 1973
NOTIFICATION
The Governor of Balochistan is pleased to include the name of the “ Land

Reforms Officer Nasirabad Sub Division under Part II Officers in Category II of the First
Schedule to the to Delegation of Powers under the Financial Rules and the Powers of Re-
appropriation Rules, 1962 with immediate effect.
No.FD(R)VI-2/70. Dated Quetta the 23rd November 1973

475
NOTIFICATION
The Governor of Balochistan is pleased to include the name of the “ Project

Director Gwadar Fish Harbour under Part I Officers Category I to the First Schedule to the
Government West Pakistan Delegation of Powers under the Financial Rules and the Powers
of Re-appropriation Rules, 1962 with immediate effect.
No.FD(R)VI-2/70. Dated Quetta the 18th February 1974
NOTIFICATION
The Governor of Balochistan is pleased to delegate the same financial powers

to the Secretary Industries, Director Industries and Deputy Director Small Industries as were
exercised by the Chairman, Director Finance and Zonal Mangers of the former West
Pakistan, Small Industries Corporation respectively under the Delegation of Powers under the
Financial Rules and the Powers of Re-appropriation Rules 1962 A schedule of these powers
is appended herewith.
2. This will take effect from the 1st July,1972.

476
FINANCIAL POWERS ADOPTED BY W.P.S.I.C
1 2 3 4 5 6
S.No. Title Director Incharges Secretary Head of Projects, Principal Ceramic Principal S.I. Institute, Lahore
DCA Institute, Gujrat. Supdt: Light Engineering
Managers at Service Centre, Gujranwala Supd. Sports
H.O Zonal Goods Service Centre, Sialkot. Supdt
Mangers Cutlery & Small Tools Service Centre
Nizamabad Supdt. Metal Centre Sialkot.
Leather Centre Hyd: Supdt. Leather
Institute G/Wala Supdt. LBSC
Karachi, Supdt. Textile Centre
Kaurangi. Supdt. Textile Centre, Multan.
Director Industries
Dy: Director
Small
Industries
1 Purchase of material Full Powers against Nil Nil Nil
from abroad excluding sanctioned budget
Capital items. except in the case of
main plants in which
case the tenders will
be approved by the
Board.
Note:- This is subject to the purchases procedure laid down by the Board
2 Local purchase Full powers against To incur exp: Upto Rs.5000/- in individual and Rs.2000/- Upto Rs.500/- in individual purchase &
budget upto in a month against sanctioned budget ( Rs.2000/- in a month subject to budget provision
Rs.5000/- in Acctt. I/C to be consulted) (Acctt I/C to be consulted)
individual
purchases &
Rs.2000/- in a
month against
sanctioned
budget
Note:- This is subject to the purchases procedure laid down by the Board
3 Write off losses Upto Rs.2000/- at a nil Nil Nil
time except for
477
negligence, theft and

misappropriation.
Return to be
submitted to the
board
4. Expenditure on Upto Rs.300/- in a Upto Rs.50/- 25/- Upto Rs.50/- in a month return to be submitted
entertainment month in a month monthly to the Divl: Heads
(Return to be
submitted
monthly to the
Director
Incharge
5 Contract for Powers beyond Nil Nil Upto Rs.50,000-00 with-in the sanctioned
construction work Manager’s Powers to Budget Sanction will be given on the basis of
including major repairs be board. detailed estimates copies of contracts will be sent
to the Chief Accountant Return to be submitted
monthly to the Director
Note:- This is subject to observance of works procedure laid down by the Board.
6 Maintenance of Full powers within the sanctioned Budget Upto Upto Upto Rs.1000/- i.e a year agent the sanctioned
buildings roads, Rs.2500/- Rs.1000/- in a Budget
Electricity water in a year year against
installation and against sanctioned
furniture machinery & sanctioned budget.
vehicle budget
7 Construction of Full powers within the sanctioned Budget Nil Nil Nil
temporary storage
accommodation
8 Expenditure on daily Full powers within the sanctioned budget Rs.5000/- Rs.5000/- in a Rs.5000/- in a month against sanctioned budget
wages labourers other (Return to be submitted monthly to the Board ) in a month month against Return to be submitted monthly to Divn: Head.
semi or unskilled staff against sanctioned
sanctioned budget Return
budget to be
Return to submitted
be monthly to
submitted Divn: Head.
monthly to
478
Divn:
Head.
9 Expenditure for the Full Powers against sanctioned budget Full Full Powers Full Powers against sanctioned budget in
payment of electricity & Powers against accordance with contracted or accepted rate
gas charges water against sanctioned
charges land rent taxes sanctioned budget in
duties Cess any other budget in accordance
Govt. Dues accordance with
with contracted or
contracted accepted rate
or
accepted
rate
10 Sanctioned expenditure Upto Rs.5000/- at a time against provision for Upto Upto Rs.100 Upto Rs.100 at a time subject to provision in the
debitable to Contingencies in the sanctioned budget Rs.100 at a at a time sanctioned budget
contingencies time subject to
subject to provision in
provision the
in the sanctioned
sanctioned budget
budget
11 Payment of fees Upto Rs.500/- in each case against contingent item in Nil Nil Nil
Honoraria & the budget
Compensation
12 Payment of Stipends & Full powers within the number & rates sanctioned by Full Full powers Full powers within the number & rates
Scholarships the Board powers within the sanctioned by the Board
within the number &
number & rates
rates sanctioned by
sanctioned the Board
by the
Board
13 Powers to declare stores Full Powers Nil Nil Nil
surplus or unserviceable
14 To sell surplus or Nil Nil Nil
unserviceable stores and
stocks at the Book value
or market value which
479
ever is greater by
auction or otherwise
15 To sanction expenditure Upto Rs.500/- Nil Nil Nil
on gifts to visiting
dignitaries
16 Purchase of Raw Full Powers Nil Nil Nil
material for distribution
to small industries
17 Purchase of finished Full Powers Nil Nil Nil
goods for sale at
Handicraft shops
18 To sponsor Loan Full Powers Nil Nil Nil
application of units
requiring assistance in
local & foreign
currency to Industrial
Dev Bank of PAK &
Commercial Bank
Note:- (1) Application for amount exceeding Rs.5 lacs require permission of Provl Govt. and will be sponsored through Head office.
(2) The above limits will apply to rupee Foreign credit but not cash foreign exchange.
No.FD(R)III-35/72-Ind/2076. Dated Quetta the 9th Dec: 1974

480
NOTIFICATION
The Governor of Balochistan is pleased to include the names of the Director of

School, Director of Colleges and Director of Bureau of Curriculum in the Education
Department under part-1 Officers in Category-1 to the First Schedule to the Government of
West Pakistan Delegation of Powers under the Financial Rules and the Powers of Re-
appropriation Rules, 1962.
No.FD(R)VI-2/79. Dated Quetta the 8th May, 1979.
The Government of Balochistan is pleased to order that the post of Director,

Small Industries, Balochistan, may be included in the FIRST SCHEDULE – PART- I
Officers in Category – I, appended to the former Government of West Pakistan, Delegation of
Powers under the Financial Rules and the powers of Re-appropriation Rules, 1962.
No. FD (R) III-25/81.Dated Quetta the 20th December, 1981.
NOTIFICATION
The Government of Balochistan is pleased to include the post of the “Director

General BIAD” under part – I Officer in category – I to the first schedule to the Government
of West Pakistan Delegation of Powers under the Financial Rules and the Powers of Re-
appropriation Rules of Rules, 1962.
No. FD (R) VI-2/83-1412-15. Dated 10th April, 1983
NOTIFICATION
The Government Balochistan is pleased to include the name of Project

Director Science Education Project under part-I Officers in Category I to the first schedule to
the Government of West Pakistan Delegation of Powers under the Financial Rules and the
powers of Re-appropriation Rules 1962.
No.FD(R)VI-2/86. Dated Quetta the 8th April,1986

481
NOTIFICATION
The Government of Balochistan Finance Department is pleased to authenticate

delegation of the following powers to the Project Directors in Balochistan with the
concurrence of S&GA Department and P&D Department with immediate effect:-
1 POWERS TO ACCORD
ADMINISTRATIVE SANCTION
(a) For works to be carried out from

contingencies. Administrative Department
(b) For works pertaining to
construction of Administrative Department
building/structures/water
courses/tanks etc
2 SANCTION EXPENDITURE Full powers
DEBITABLE TO CONTINGENCIES
ON ITEMS SPECIFICALLY SHOWN
IN BUDGET ESTIMATES
3 REPAIRS TO BUILDINGS Full powers
a) For works of repairs in respect of
non residential projects buildings,
buildings in occupations:-
(i) Normal Full powers subject to a maximum

expenditure of 2% of capital cost of
(ii) Abnormal building per year .
Rs.10,000/- in each building

4 POWERS TO ACCORD TECHNICAL Full powers, provided the P.D is
SANCTION technically competent to accord such
sanction
5 ENGAGEMENT OF CONSULTANTS The consultants will be approved by the
steering committee/Donor agency of the
project.
6 POWERS TO CONTRACT Full powers, not exceeding Rs.20.000
a) Acceptance of tenders million in value. Tenders to be invited in
accordance with project agreement rules.
For aided projects where donor agency
has specified certain terms/condition in
respect of tender documents and mode of
inviting tenders, those may be followed.
Where this is not the case and where
existing Govt. rules/conditions are not to
be followed, prior clearance of the
Finance Deptt: may be obtained for
standards form / conditions of calling
482
bids.
Full powers
b) For transportation of stores

equipment and personnel by hired
transport
7 POWERS FOR PURCHASE OF
STORES
a) Machinery, Equipment, Rs.0.300 million

Implements including scientific
apparatus and drawing
instruments
b) Ordinary tools and Plants. Rs.0.100 million
c) Local purchase of stores required Rs.0.100 million

for construction or other
purchases
8 PROCUREMENT OF VEHICLE Full powers, subject to availability of
funds and provision in the approved PC-1
subject to the approval of Steering
Committee
9 SPOT PURCHASE Rs.10,000/- during the period of currency
of the project.
10 POWERS OF HIGH POWERED
COMMITTEE/STEERING
COMMITTEE IN RESPECT OF
ESTABLISHMENT
a) Creation of project employees i) Post will be created in accordance

Posts with the approved PC-1
forms/SAR of World Bank/Donor
Agency.
ii) In the interim period the post to be
created will be cleared by the
Steering Committee
(i) Appointment of posts in B-15 and
below shall be made by the Project
b) Making appointments by direct Director on the recommendations
recruitment and by promotion of Departmental Committee
(ii) Appointments upto posts in B-16
and B-17 will be made on
recommendations of Selection
Committee already constituted for
project posts, with the approval of
the Chief Secretary.
(iii) Appointments in B-18 and above
483
will be made by the Chief Minister

on the recommendations
constituted by the Government for
the Project posts
(iv) Normal Deputation rules of the
Government will apply where
persons are appointed on
deputation.
(v) Tenure of service will be specified
by the steering Committee for
recruitment of specialists from
open market including retired
Govt: personnel.
(i) Transfer of all officials in B-1 to

B-15 shall be made by the Project
Director.
(ii) Transfer of officers in B-16 & B-
17 be made b Admn: Secretary on
recommendation of Project
Directors.
(iii) Transfers of officers in B-18
c) Transfer of Project Employees. and above shall be made by the
Chief Secretary.
Full powers with prior approval of the

next higher authority
Finance Department
Appointing authority shall have full

powers.
As above.
d) To grant increments
(i) Normal
(ii) Advance
(e) Acceptance of resignation
(f) Awarding penalties
(Note:- Above powers will be exercised in respect of the Project employees. The civil
servants posted in different projects will be governed by the Balochistan Civil servant Act,
484
1974 and rules made thereunder

11 GRANTING LEAVE All leaves according to rules
12 ASSIGNING CASH TO OFFICERS Rs.10,000/-
FOR MAKING PAYMENT IN
RESPECT OF SERVICES AND
SUPPLIES WHERE PER-AUDIT IS
NOT POSSIBLE
13 Hiring of building and lands
(a) Non residential Full powers with the approval of the

steering coordination committee subject
to assessment by C&W Department.
--do--
(b) Residential
14 SANCTIONING TELEPHONE
CONNECTIONS
(a) Office Telephone Approval of Admin: Secretary
(b) Residence Approval of Finance Deptt:

15 DIRECT PURCHASE AND HIRE OF i) Full powers of purchase within
TYPE WRITERS, DUPLICATORS, prescribed scales.
COPYING MACHINES AND ii) Full powers to hire for six months at
BICYCLES/MOTORCYCLES time.
INCLUDING ALL ALLIED
MATERIAL AND SPARES IF NOT
AVAILABLE FROM NORMAL
AGENCIES
16 EXPENDITURE OF COPYING AND Full powers
TRANSLATION CHARGES OF
DOCUMENTS
17 PURCHASE OF NEWSPAPERS Full powers
PERIODICALS AND SPECIFICATION
REPORTS, MAPS AND TECHNICAL
BOOKS REQUIRED FOR SPECIAL
USE AND FOR AMENITIES AS
ADMISSIBLE UNDER THE RULES
18 EXPENDITURE ON CHARGES FOR Full powers
REMITTANCE OF PAY AND
ALLOWANCES OF PAY AND
ALLOWANCES OF
ESTABLISHMENT BY MONEY
ORDER/BANK DRAFT ETC
19 EXPENDITURE OF BINDING Full powers
WORKS
20 EXPENDITURE ON LAW CHARGES Full powers subject to the advice of
Government solicitor
21 EXPENDITURE ON CEREMONIAL Upto a maximum of Rs.10,000/- in each
FUNCTIONS case
485
22 EXPENDITURE ON PAYMENT OF
COMPENSATION TO ANY
INDIVIDUAL
Full powers subject to legal advice with
a) Under specific law of the approval of competent authority.
Judgment of Court
23 PAYMENT OF SCHOLARSHIPS Full powers within the No. of

Scholarships sanctioned by the Admn :
Department or as per PC-1 of other
Donor Agency
24 REIMBURSEMENT OF Full powers as per TOR / Agreement
EXPENDITURE INCURRED BY
EXPERTS CALLED FOR ADVICE BY
PROJECT DIRECTOR AS UNDER
a) Passage by Air/Road/Train
b) Provision of transport in Project
area and back
c) Lodging & Boarding of no D.A is
claimed ( cost of boarding and
lodgings claimed by
Messes/Hostels )
Note:- When free boarding is provided
an intimation to that effect shall be sent
to the parent department of the
individual.
25 POWER FOR DISPOSAL OF
PROPERTY. Any building of upto Rs.0300 million
a) To dismantle and sell all underappreciated book value.
unserviceable buildings. Rs.0.100 million depreciated book value
at a time.
b) To declare the store surplus or
unserviceable or scrap under
intimation to Project Board Full powers (quarterly return will be
(Steering Committee) submitted to the Project Board ( Steering
Committee) as regard vehicles:-
c) To sell all stores declared scrap (i) The strength of vehicles in the deptt.
or unserviceable at book value or has been sanctioned by the F.D and the
market value whichever is greater replacement is required for keeping up
or by auction and to carry out the sanctioned strength.
cannibalization of plant and
vehicles declared unserviceable ii) That the vehicle has been condemned
for use by the competent authority or has
completed years of service which may be
prescribed by the Government.
iii) That there is budget provision for the

expenditure.
iv) That the sanctioning officer is

486
satisfied that the work for which the

service was originally sanctioned has not
under-gone substantial reduction making
it redundant to replace the vehicle.
Full powers
d) Packing material which do not

serve useful purpose will not be
considered as returnable.
26 POWERS TO WRITE OFF LOSSES
a) To write off finally the Full cost depreciation / underappreciated,
irrecoverable value of stores & subject to proper inquiry for fixing
public money due to theft/neglect responsibility and if the case is more than
other than fraud. Rs.5000/- a report will be made to the
steering committee for necessary
approval.
Full powers
b) To sanction/ write off books other

than measurement and accounts
books and connected vouchers
lost or rendered unserviceable. Full cost depreciated / un-depreciated,
subject to proper inquiry for fixing
c) To write off actual losses of responsibility and if the case is more than
stores not due to theft, fraud and Rs.5000/- a report will be made to the
neglect. steering Committee for necessary
approval.
Full powers
d) To write down value of stores

due to depreciation or
deterioration not due to neglect.
27 POWERS OF MAKING REFUNDS
AND PAYMENT OF OTHER DUES
a) Refunds of deposits due. Full powers according to existing rules.
Full powers subject to legal advice. All

b) Payment under court orders cases involving payment of Rs.25000/- or
487
above will be reported to the steering

Committee
Full powers unless desired otherwise by

the donor agency.
c) Implementation of arbitration
awards
28 POWERS OF MISC ITEMS OF
EXPENDITURE
a) The P.D may subject to legal Full powers

advice and approval of the
Project Board (Steering
Committee) institute suits in a
court of Law on behalf of the
Govt: and defend, refer the
arbitration abandon or comprise
suits action legal proceedings or
prefer appeals on behalf of the
Govt. and certain matters
connected with the Project. Full powers
b) The P.D is empowered to give

special powers of attorney to the
official under him to act on
behalf of the Govt. uncertain
legal matters connected with the
project.
29 HIRING OF TOOLS, PLANTS, Full powers and to sanction advance of
SCIENTIFIC SURVEY AND the hiring charges upto two months
DRAWING INSTRUMENTS AND
OTHER EQUIPMENT ETC FROM
THE GOVT DEPTTS. AND
AUTONOMOUS BODIES.
30 Power for repairs of
equipment/machinery Upto Rs.25000/- in each case
a) Indigenous manufacture of spare
parts/machinery components.
Upto 50% of the cost of item
b) Advance payment
Upto Rs.20000/- at a time for any number
c) Emergency repairs and servicing of items.
of any item of
equipment/machinery through
and agency.
31 POWERS TO REMIT/MODIFY
LIQUIDATED DAMAGES
a) Remit or modify a claim for Upto Rs.0.100

liquidated damages incurred by a
488
breach of contract which has

caused into increased cost to the
state.
Full powers
b) Remit or modify a claim for
liquidated damages when the
breach of contract has not caused
any increase cost to the state.
32 PROFESSIONAL Upto Rs.30000/- in each case.
TRAINING/COURSES/
SEMINAR/SYMPOSIUM EACH TIME
IN PAKISTAN
33 ACTUAL EXPENDITURE ON Full powers
CARRIAGE OF OFFICIAL RECORD
AND OTHER OFFICE EQUIPMENT
34 EXPENDITURE ON GAS, Full powers
ELECTRICITY WATER CHARGES
35 EXPENDITURE ON TELEPHONE Full powers
POSTAL AND TELEPHONE
CHARGES
No.FD(R)VI-2/1994. Dated Quetta the 13th April, 1994
NOTIFICATION
Subject:- REVISED SYSTEM OF FINANCIAL CONTROL AND

BUDGETING FINANCIAL INDEPENDENCE OF JUDICIARY
BALOCHISTAN HIGH COURT
In pursuance of judgment of the Supreme Court of Pakistan in the Civil appeal

No.105-K to 107-K of 1989 dated 29-03-1993 and in relaxation of the provision contained in
Government of West Pakistan, Finance Department Delegation of Powers under the Financial
Rules and the Powers of Re-appropriation Rules, 1962 the following financial powers will be
exercised by Chief Justice of Balochistan High Court Quetta.
i) Full powers to re-appropriate funds from one head of account to another

head of account within the allocated budget of the Balochistan High Court
Quetta.
ii) Full powers to sanction expenditure on any item from within the allocated
budget of the Balochistan high Court, Quetta.
iii) Full powers to create new posts and abolish old posts provided that
expenditure is met from within the allocated budget of Balochistan high
Court Quetta
489
iv) Full powers to change nomenclature and upgrade/down grade post

provided expenditure is met from within the overall allocated budget of
Balochistan High Court Quetta.
No.FD(R)VI-2/95/2962-66. Dated 16th Oct,1995.
Subject:- SANCTION OF A POST OF DISTRICT AND SESSION JUDGE

AGAINST THE POST OF REGISTRAR HIGH COURT OF
BALOCHISTAN
The Chief justice of Balochistan High Court has full powers to create post.
The matter may therefore be disposed of by the Chief justice himself.
No.FD(R-)VI-2/High Court/1479. Dated 9th September 1996.
Subject:- FURTHER AMENDMENT OF WEST PAKISTAN DELEGATION

OF POWERS UNDER FINANCIAL RULES AND THE POWERS
OF RE APPROPRIATION RULES 1962
In pursuance of the decision taken in the Cabinet meeting held on 10-6-99 the
powers delegated to the Food Department vide this department’s Notification No.FD(R)VI-
2/82/VOL-VI dated 6-10-1983 are herby withdrawn.
No.FD(R-II)VI-2/98/833-932. Dated 15th June, 1999
Subject :- DELEGATION OF FINANCIAL POWERS
In pursuance of the judgment of the Hon’ble Supreme Court the Chief

Justices of the Hon’ble Supreme/ High Courts have been delegated the powers for creation of
posts. Since the authority which can create the permanent posts (in the instant case Chief
Justice) he can allow advance increment as well in recognition of meritorious service.
No. FD (R-I) VI-2/C.C-769. Dated Quetta the 24th May, 2000
Subject :- APPROPRIATION ACCOUNT FOR THE YEAR 1998-99 –

GRANT NO. 7 UNDER HEAD 6-21000 (JUSTICE LAW
COURTS).
That under sub-para (i) of Finance Department’s Notification No. FD (R) VI-
2.95 dated 16th October, 1995, the Balochistan High Court is empowered to re-appropriate
490
funds from one head of account to another head of account within the allocated budget of the
Balochistan High Court. The re-appropriation as and when made by the Balochistan High
Court if covered under the Notification referred to above would be deemed correct.
No. FD (R-I) VI-2/High Court/99.Dated Quetta the 13th June, 2000
NOTIFICATION.
In pursuance of Article 5 of the Provincial Constitution Order, 1999 ( I of

1999), the Governor of Balochistan is pleased to amend the West Pakistan Delegation of
Power under Financial Rules and the Powers of Re-appropriation Rules. 1962, as follows:-
For item 1,2,4,5, and 6, of Part-II Special Powers to certain Departments and
Officers-Food Department of Schedule the following shall be substituted.
Part-II Special Powers to certain
Departments and officers. Food Department.
S.No NATURE OF POWERS TO WHOM EXTENT

DELEGATED
1 Power to accept tenders invited in the 1)
Director Full powers to accept
prescribed from after widest publicity Food.the lowest tenders.
for the handling and labour charges Full powers to accept
(such as loading un-loading stacking the lowest tender of
un-stacking and weighing etc,) of 2) Deputy his Division.
Government Stocks. Director Food
2 To write off losses on account of 1) Admn: Rs, 30,000/- in a
shortage en-route or in storage due to financial years.
Deptt:
dryage, weevil and other similar __________
cases e.g, damage due to heating ____________
Rs, 15,000/- in a
excessive moisture, leakage in gags,
2) Director financial
destruction by insects
years.
Food.
__________
other than weevils, destruction by or ____________
Rs, 7,500/- in a
dents, difference in weight due to
3) Dy: financial years.
variation in scales.
Director Food.
3 To grant cash rewards to informers Admn: Deptt: Rs, 1000/- in a
other than Government servants and financial years.
Police Personnel’s, who are __________
instrumental in detecting and ____________
Rs, 500/- in a
bringing to notice breaches,
2) Director
contravention and infringements of financial years.
the orders and notification regarding Food
movement of paddy and rice, Subject
to the condition that the informer
491
gives useful and correct information

leading to detection of un-authorized
movement of paddy and rice.
4 To accept quotation for 1) Secretary Rs, 30,000/-
transportations, handling and labour
Food
charges, etc work when tenders are
not received after wide publicity as
(already substituted dive Finance
2) Director Rs, 15,000/-
Department’s notification No. FD (R)
VI-2/70, dated 5th October, 1973 Food.
(Annes-
D) to notice breaches, contravention 3) Deputy

and infringements of the orders and
Director Rs,7,500/-
notification regarding move mental
of paddy and rice.
5 Powers to purchase gunny bags, Director Food. Rs, 25,000/-
fumigants, tarpaulin, weighing scales ____________ __________
etc. Deputy Director Rs,3,500/-
Food.
____________ __________
3)Assistant Rs, 1,000/-
Director Food.
NO.FD (R-II) 2-24/2000/1123-1322. Dated 27 th August, 2001.
NOTIFICATION
In pursuance of Article 5 of the Provincial Constitution order 1999 (1 of

1999), the Government of Balochistan is pleased to amend the West Pakistan Delegation of
powers under Financial Rules and the Powers of Re-appropriation Rules 1962 of follows.
S.No. Nature of Powers To Whom Delegated Extent

1 Creation of posts DCO No Power
-do-
Executive District
Officer
(DCO)
2 Abolition of posts DCO No Power
EDO -do-
3 Sanctioning Expenditure debitable
to contingencies
To sanction expenditure on items DCO Full Powers
specifically shown in the budget EDO Each item not
estimates in details. exceeding Rs.2,000/-
To sanction expenditure in cases
492
where lump sum budget provision

or allocation of funds exists and
individual items are not specified in
details
(i) Local purchase of stationery DCO Full Power Rs.500/- at

EDO a time
(ii) Addition to or repairs of DCO Full Power Rs.500/- at
instruments and furniture EDO a time
(iii) Expenditure on carriage of record DCO Full Power
EDO -do-
(iv) Expenditure on rent of non DCO Full Power
residential buildings and land EDO Rs.400/- per month in
each case ( subject to
recommendation o
each case by District
Assessment Committee
)
(v) Freight for movement of DCO Full Power
Government property EDO Rs.400/- per month in
each case
(vi) Electricity and water charges and DCO Full Power
taxes EDO Rs.400/- per month in
each case
(vii) Hot and Cold Weather Charges DCO Full Power
EDO Rs.400/- per month in
each case
(viii) Residential connections as per D.C.O. Full Power.
notified entitlement. EDO As per notified
entitlement. Full Power
including sanctioning
of new residential
connections as per
entitlement
(ix) Purchase of Liveries Typewriters, DCO Full Power
Duplicator and Bicycles EDO Rs.4000/- at a time
(x) Purchase of periodicals and DCO Full Power
newspapers EDO Rs.500/- at a time
(xi) Purchase of Books and maps DCO Full Power
EDO Rs.1000/- at a time
(xii) Law Charges DCO Full Power
(xiii) Compensation payable to any DCO Full Power
individual under law rules or
judgment of Courts EDO Rs.5000/- at a time
(xiv) Other items DCO Full Power
(a) non recurring items EDO Rs.5000/- at a time
(b) Recurring items DCO Full Power
4 Re-appropriation of funds DCO Full Power (intra
sectoral only)
EDO Rs.10,000/- at a time
5 Powers to sanction and incur DCO Full Power
expenditure on repairs replacement EDO Rs.10,000/- at a time
493
overhauling etc to the light

machinery motor vehicles and other
tools and plants subject to the
restrictions already existing
6 Powers of Administrative approval DCO Upto Rs.5. million
to works
7 Powers to declare stores surplus DCO Full Power with prior
consent of concerned
provincial Secretary
and Finance
Department
8 Power to sell surplus or DCO Full Power with prior
unserviceable stores by auction consent of concerned
and Finance
Department
9 To write off losses on account of DCO Full Power with prior
negligence and fraud consent of concerned
and Finance
Department Report
also to be sent to A. G
10 To write off losses other than those DCO Full Power with prior
due to negligence and fraud consent of concerned
and Finance
Department
11 Approval of new development DCO Upto Rs.5. million
scheme. after a new scheme has
been approved by
District Development
Group
NO.FD(R-II-2-24/2000/1326-1525. Dated 29 th August ,2001
Subject :- AMENDMENT IN WEST PAKISTAN DELEGATION OF

POWER UNDER FINANCIAL RULES AND THE PROWS OF
RE-APPROPRIATION RULES, 1962.
Reference this department’s notification No. FD (R-II-2-24/2000/1326-1525

dated 29th August, 2001 on the subject and to clarify that the above delegation of financial
powers are meant only for disposal of accounts matter pertaining to Account NO.IV. For
payment out of Account NO. 1, the respective Executive District Offices will seek sanction of
the competent authority concerned in the Provincial Government as per practice before
Devolution Plan.
No. FD (R-II) 2-24/2000. Dated Quetta the 10th June, 2002

494
NOTIFICATION.
The Government of Balochistan is pleased to delegate to the Chairman,

Balochistan Public Service Commission the following powers under the Financial Rules with
immediate effect :-
i) Full powers to re-appropriate funds from one head of account to another head
of account within the allocated budget of the Balochistan Public Service
Commission. However, this will not apply to re-appropriation from, to or
within establishment charges nor will it apply to re-appropriation from
utilities.
ii) Full powers to sanction expenditure on any item of expenditure from within
the allocated budget of the Balochistan Public Service Commission.
NO.FD (R-I) III-64/2002/1743-1772. Dated Quetta the 15 th August, 2002

495
SECTION-4
DEPOSIT OF PUBLIC FUNDS

(495 - 496)
497
Subject:- DEPOSIT OF PUBLIC FUNDS INTO GOVERNMENT ACCOUNTS.
Attention is invited towards Rule 7 (1) and 9 (1) of the Federal Treasury
Rules that Public Funds invested/ deposited in commercial / Schedule Banks or in other un-
approved modes of investment etc may be withdrawn immediately and deposited into the
Government Accounts.
It is, therefore, requested that Public Funds deposited/ invested in any

Commercial/ Schedule Bank by departments may please be withdrawn and deposited the
same into the Government Account under intimation to this department. This may please be
treated on top priority basis.
No. FD (RES) III-9/99. Dated Quetta the 9 th August 1999.
Subject:- DEPOSIT OF PUBLIC FUNDS INTO GOVERNMENT ACCOUNT
Reference this department’s letter of even number dated 9th August, 1999 on
the subject noted above and to request that all Public Funds released by Provincial
Government and deposited in Commercial / Schedule Banks or in other un-approved modes
of investment etc. by subordinate offices as well may be withdraw immediately and deposited
into Government Account No. 1 (Non-Food). It is also requested that copy of Treasury
Challan may kindly be furnished to this Department for confirmation. These instructions are
not applicable to the salaries accounts maintained by the Drawing and Disbursing Officers in
Loralai District.
No. FD (RES:) III-9/2000. Dated Quetta the 14th January, 2000
Subject:- DEPOSIT OF GOVERNMENT MONEY.
Most of Administrative Departments/ Drawing and Disbursement Officers are

usually providing cross cheques in the name of Secretary, Government of Balochistan,
Finance Department for onward transfer to Government Account. This practice can create
irregularities / mis-appropriation in Government Fund. This also causes delay in depositing
498
funds in proper head of account. Therefore, the Provincial Government has decided that the
Government Money received by any source may kindly be deposited into the under-
mentioned head of account as applicable under intimation to Finance Department.
Balochistan Account No. 1 (Non-Food).

1300000-Misc: Receipt.
1390000- Others.
1391000- Other Receipts.
NO.FD(RES:) III-9/2000. Dated Quetta the 28th September, 2000.

499
SECTION-5
DEPUTATION
(499 - 500)
501
Subject:- FIXATION OF TERMS AND CONDITIONS OF SERVICE OF

GOVERNMENT SERVANTS DEPUTED TO SERVE UNDER
AUTHORITIES AND OTHER STATUTORY BODIES CONSTITUTED
BY THE PROVINCIAL GOVERNMENTS.
The question of fixation of terms and conditions of service of Government

servants deputed to serve under Authorities and other Statutory Bodies constituted by the
Provincial Government has. been under the consideration for some time past. Such bodies
generally maintain their funds distinct from Government balances. As such, service under
such Authorities is technically regarded as "foreign service". As the number of such
Authorities constituted by Provincial Government is on the increase and progressively a large
number of Government servants are likely to be employed by them, the whole problem of
deputation of Government servants to serve under such bodies has been reviewed. Since such
bodies are being financed almost entirely by Government and for all practical purposes they
are merely agencies of Government with wide delegation of powers, there is no justification
for increasing the emoluments of Government servants deputed to serve under such authorities
merely on technical ground that the service under the Authorities is regarded as "foreign
service".
In the circumstances, the Governor of West Pakistan has been pleased to pass the
following orders:—
(i) On deputation to service under statutory authorities constituted by the West

Pakistan Government, Government servant s may not be allowed any higher
emoluments than the emoluments admissible to them in Government service
as a matter of a course.
(ii) If the duties and responsibilities of the Government servants are more onerous
under the Authority than under the Gove rnment a special pay may be
allowed after obtaining the concurrence of Government by the Authority or
Statutory Body.
(iii) As regard compensatory allowances, each case may be examined on merits and
house-rent allowance, travelling allowance, conveyance allowance or another
such allowance may be sanctioned by the Authority only after obtaining the
concurrence of Government. These orders apply to all Government servants
deputed for service under Authorities and other statutory bodies constituted by
Provincial .Government including those already on deputation.
No.1337.PF-59 dated 1st January,1960 (Govt of West Pakistan Finance Department )

502

GOVERNMENT SERVANTS DEPUTED TO FOREIGN SERVICES
Under the West Pakistan (Civil Services) Delegation of Powers Rules, 1962,
powers have been delegated to an appointing authority to fix the pay of a Government
servant in foreign service subject to the conditions mentioned therein. Orders governing
the fixation of terms a nd conditions of service of Govern ment servants deputed to
foreign service under semi -autonomous organizations were also issued in Finance
Department circular letter No. 1337-PF-69, dated the 1st January1960.
2. Some cases have come to the notice of Finance Department in which the
discretion granted in the delegated powers has not been exercised with due regard to
financial propriety. Cases have also come to notice where the terms of deputation were
not settled before deputation with the result that considerable amounts were overdrawn
by the Government servants on deputation.
3. Attention, is drawn to the orders mentioned above and to request that the
discretion given by the delegation order may be exercised carefully and the terms of
deputation should always be fixed before commencement of deputation.
No.S-0. (SR-III)/13/5-FP/62-3/63 dated, 11-1-1963. (Govt of West Pakistan Finance Department )

GOVERNMENT SERVANTS DEPUTED TO FOREIGN SERVICES-
Reference Finance Department's letters No. 1337 -PF-59, dated 1st January,
1960 and No. PDSR III/13/5-PP/62-3-/03, dated 11th January 1963, etc., on the above
subject and to state that a number of cases have come to the notice of Finance
Department, where Government Officers deputed to the various Autonomous Bodies draw
emoluments in excess of those, allowed to them under their orders of deputation without prior
concurrence .of Government. Finance Department is subsequently approached to regularise
these payments. It is therefore requested that it may please be brought to the notice of ail
Officer that while on deputation to Autonomous Bodies/Government Departments, they are
not entitled to receive anything beyond what is laid down in the orders sanctioning their
deputation. Administrative Authorities should therefore endeavour of finalize the terms of
deputation of Officers before sending them out on deputation. In cases where for any
reasons the deputation terms cannot be settled in advance of the deputation of an
503
Officer/Official, has he should not be paid anything beyond his basic pay in the parent
Department (excluding special pay) on provisional basis.
No. FD SR III- 6 (85)/66-1027/65, dated the 27th November 1965). (Govt of West Pakistan Finance Department )
Subject:- DEPUTATION OF GOVERNMENT SERVANTS
It has been noticed that the deputation cases of the Government servants are
sometimes unnecessarily delayed for want of certain vital information in connec tion with
their terms of de putation, and the cases are shuttled back and forth between the Finance
Department and the Administrative Departments.
2. In order to eliminate the chances of avoidable delay, it has been decided that in
future, the deputation cases of the Government ser vant may please be submit ted to the
Finance Department in the following pro forma,
I—POSTIN THE PARENTDEPARTMENT
(1) Name of Government servant

(2) Present post in the parent Department.
(3) Whether holding in officiating or
substantive capacity.
(4) Against which post does he hold lien.
(5) Rank
(6) Scale of the present post in the parent
Department and present pay.
(7) Any special pay, allowance or concession attached
to the post in the parent Department.
(8) Whether special pay, if any is attached. If so, whether it
is attached of the scale or to the post. A copy of
Government's orders issued in this connection to be
supplied.
(9) Normal duties of the post in the parent
Department.
II—DEPUTATION POST
(1) Deputation Post
(2) Bank
(3) Scale of the post
(4) Any special pay, allowance or concession attached to the post.
(5) Whether special pay, if any, is attached to the scale or the post.
An attested copy of the orders issued in this connection to be supplied.
504
(6) Normal duties of the deputation post.

(7) Specific addition to duty on account. of" deputation.
(8) Deputation pay
(9) Whether it has been agreed upon both by the borrowing as well as lending
agency. Reference may be quoted.
(10) Whether approval of Personal Selection Committee has been obtained. A
copy of decision of the Committee to be enclosed.
(11) "if the proposal is precedence , the same may be quoted.
III—OTHER PARTICULARS
(1) Pay during joining time

(2) Leave and pension contribution
(3) Leave
(4) Travelling Allowance
(5) Concession of accommodation, if any
(6) Compensatory Allowance, if any
(7) T. A. on transfer to foreign service and reversion there from.
(8) Conveyance Allowance, if any
(9) Medical Facilities
(10) Any other information
3. It may be pointed out that the following items should normally be the responsibility
of the borrowing Department Agency :—
(1) Leave contribution.

(2) Pension contribution.
(3) Pay during joining time.
(4) Medical facilities, and
(5) T. A, on transfer to foreign service and return there from.
4. In case the liability or otherwise of the borrowing Department/Agency is not

specifically indicated in the deputation cases it shall be presumed by the Finance
Department that the entire expenditure in respect of the above five items will be born
by the borrowing Department/Agency.
No.FDSRIII,2114/68 Dated Lahore 2nd November 1968 (Govt of West Pakistan Finance Department )
505
Subject:- TERMS ANDCONDITIONS ON DEPUTATION TO FOREIGN SERVICE
It has come to the notice of the Government that officers who are sent on
deputation to the various autonomous/semi-autonomous bodies are allowed deputation
terms provisionally on the basis of precedents or otherwise pending the finalization of
their deputation terms by the Government. It has been noticed that sometimes these
provisional terms of deputation aye in excess of the normal entitlement.
2. This leads to complications later on. It is absolutely necessary that a Government servant
who is sent on deputation to foreign service should not be allowed any terms of deputations by
the foreign employer on account of followingreasons:—
(i) When, the terms of deputation are finally cleared by the Finance Department
or the Foreign Deputation Terms Committee of the Central Government as the
case may be, it may lead to the recovery of overpayments from the
deputationists. Representations are then received that the recovery may be waived
as the amount sanctioned provisionally was received in good faith.
(ii) Although service with a Corporation Autonomous Body Semi-
Autonomous Body is foreign service within the meaning of Kules 2, 21 of
the C. S. R. (Punjab) Vol. I, Part I, Rule 9 (20) of C. S. R Sind Volume I
and Fundamental Rule 9 (7), yet the funds of the Corporation Autonomous/
Semi- Autonomous Body under the present set up are virtually the funds of
the Government. The Corporations are, in effect, doing the job which might
otherwise have been done by a Government Department. As such, the
revenues earned by the Corporations, etc., would have been otherwise
credited to the Provincial Excheq uer.
(iii) The officers who are sent on deputation to the Corporation/Autonomous
Bodies/Semi-Autonomous Bodies are Government servants. During their
deputation with the Corporation etc., they remain Government servants.
Then-terms and conditions of services as well as their terms conditions of
deputation can, therefore, only decided by the Government.
(iv) It is necessary to ensure uniformity of treatment to the Government
servants who are sent on deputation to the various Corporations, etc. If
Officers belonging to one cadre and having approximately equal seniority,
are allowed different terms on deputations to foreign service, it does not
ensure uniformity of terms and hence causes heart burning.
(v) In some cases the deputationists are on the verge of retirement. If they
are allowed very liberal terms of deputation provisionally on the basis of
their predecessors, terms of deputations and such provisional terms of
deputation are not approved by the Provincial or Central Government as the
case may be the representations for the waiving of recovery of
overpayments cause unnecessary delay in the disposal of their pension cases.
(vi) Lastly, it is not conducive to financial disc ipline ii the Corporations
exercise a power which they do not enjoy under the Law. It is not the
Corporation by the Government which can fix the terms - and conditions
of deputations to its servants.
506
3. It has been decided that, pending the final ization of the terms of deputation, an
officer/official sent on deputation to a Corporation etc., may not be allowed more than the
following terms provisionally: —
(a) Pay—Grade as being drawn in Government from time to time.
(b) Medical Facilities—Medical Attendance and treatment - on such scale as were

being enjoyed by the Government servant in the Govern ment immediately
before his deputation.
(c) T. A/D. A.—The rate of T. A./D. A. and the class of accommodation for
travel by sea or air would be the same was being enjoyed by him immediately
before his deputation.
(d) Pension Contribution—It will be the liability of the Corporations and should
be paid regularly.
(e) Leave Contributions—•It will be the responsibility of the Corporations and

should be paid regularly,
(f) Residential Accommodation—The rate of subsidy on hired accommodation

payable by the Corporation, etc, should not normally exceed 7% of the
officers/officials pay. Only in exceptional cases which should be rare, the
rate of subsidy may be allowed at 15% of the deputationist's pay.
(g) Entertainment Allowance—No Entertainment Allowance will he admissible. If the

deputations is the Chairman of a major Corporation, he can draw upon Rs.300
from the Contingent Account against production of vouchers.
(h) Other Compensatory Allowances—No other Compensatory Allowance will be
allowed.
4. Attention is invited to Rule 2'10, 2'33 of the Punjab Financial Rules, Volume I
and paras. 4 and 5 of Appendix 7 of the Punjab Financial Rules, Volume, II.
5. In order to expedite the finalization of the deputation cases the Finance
Department has circulated a prescribed proforma vide Memo No.FDSR.III.2114/68 dated 2nd
November 1968 Soon after a deputationist joins a Corporation etc the proforma duly filled in
should be sent to the Finance Department through the Administrative Department concerned.
Necessary details may be given against every column of the Performa to avoid back
references. The deputaionist will thus be able to know his deputation terms within a short
time.
No.SO SB-III 6(83) 69, dated 16th July 1969 (Govt of West Pakistan Finance Department)
507
Subject DEPUTATION OF FOREIGN SERVICE OUTSIDE PAKISTAN-

RECOVERY OF PENSION CONTRIBUTIONS.
Under the existing rules, pension contribution in respect of a Government

servant transferred to foreign service are required to be paid by the Government servant
himself, unless the foreign employer consents to pay them. In accordance with the provisions
of Appendix No.11 to the F.R. & S.Rs, Volume II, in all cases of transfer to foreign service in
Pakistan, contributions towards pension of the Government servant is the liability of the
foreign employer. In the case of foreign service outside Pakistan, pensioner contributions are
payable regularly by the Government servant himself unless the foreign employer undertakes
to pay the same.
2. Instances of such cases have come to the notice of this Ministry in which
pension contributions were, according to the terms and conditions of transfer to foreign
service outside Pakistan, to be paid by the Government servants concerned themselves, but
payments on this account were not made by them on some pretext or the other during the
currency of their foreign service. Subsequently, on return from foreign service requests were
made for allowing them to make the payment of pension contributions in rupees. In order to
avoid recurrence of such cases, Ministries/Divisions are requested that in future in all such
cases a specific provision should invariably be made in the letter sanctioning the terms of
deputation of government servants on foreign service outside Pakistan that till such time as
the rates of pension contribution are ascertained and intimated by the Audit office concerned,
the government servant shall pay provisionally pension contributions in foreign currency
through the Embassy of Pakistan in the country concerned on the basis of the length of his
service at the rates given in Appendix II-A to the F.R. & S.Rs. Volume II. In future no
request for waiving the recovery of pension contributions or for making payment thereof in
rupees will be entertained.
3. It is further requested that the government servants already deputed on foreign

service outside Pakistan, should also be directed to ensure that the payment of pension
contributions are made regularly. In case the rates have not been intimated by the Audit
Office concerned the pension contributions should be paid by them provisionally in foreign
currency as indicated in para 2 above.
No.FD(R)VII-6/70, Dated Quetta the 13th October, 1970

508
Subject DEPUTATION OF GOVERNMENT SERVANTS TO THE

AUTONOMOUS BODIES.
The question of deputation of Government Servants to Autonomous Bodies

has been under consideration of Government. There are four categories of such cases:-
i) A temporary official being deputed to a temporary post.

ii) A temporary official being deputed to a permanent post.
iii) A permanent official being deputed to a temporary post.
iv) A permanent official being deputed to a permanent post.
2. It has been decided that so far as the first two categories are concerned the lien
of the temporary officials in the parent Deptt: shall not be retained. In such cases the transfers
shall be deemed to be final.
3. In cases falling in the third category, the lien of the official shall be retained.
In case of appointment to permanent posts in the autonomous Bodies, an attempt should
invariably be made to recruit officials direct. In such a case, a government servant may be
permitted to apply and if he is finally selected for the post in the autonomous body, he shall
not be treated on deputation and will not be allowed to claim lien on his post in the parent
Department.
No.SO.II.17(3)(R)/76. Dated Quetta the 15th March, 1977.
Subject:- TERMS AND CONDITIONS OF DEPUTATION TO FOREIGN

SERVICE IN PAKISTAN.
The Government of Balochistan has been pleased to decide that terms and
conditions of transfer of Government servants to foreign services in Pakistan will be
regulated by the following instructions/ guidelines :-
Deputation Allowance In addition to the remuneration that would be

admissible from time to time in Government service but for the deputation, a deputation
allowance on the following rates will be admissible to the Government servant in different
grade while on deputation:-
509
NPS-21 )= Rs.300/- NPS-20)=Rs.250/-

NPS-19 )=Rs.200/- NPS-18)=Rs.150/-
NPs-16 & 17)Rs.100/- NPs-12 to 15)=Rs.50/-
NPs- 5 to 11)=Rs.30/- NPS-1 to 4) Rs.25/-
b) Traveling Allowance:- This allowance may be allowed in accordance with

the ordinary T.A. Rules of the Government except that where the T.A. Rules of the foreign
employer are more favourable the latter will apply.
c) Conveyance:- In case staff car has been provided to the deputationist by the
borrowing authorities/organizations it should be used for official business only. Provided
however that if a deputationist is entitled to an official car in his capacity as a Govt: servant
excluding the official transport provided on a specific post he shall continue to enjoy the
facility on the same terms. The Govt: servants appointed as Chief Executive of
autonomous/semi-autonomous bodies will however, be permitted free use of staff car, if
available for all purposes subject to the conditions that total petrol consumption will not
exceed 50 gallons a month. In case official transport is not provided, conveyance allowance
may be allowed to all categories of Govt: servants on foreign service in accordance with the
rules of Government issued on the subject.
d) Residential Facilities:- Accommodation may be provided to a

deputationist of standard not inferior to what is admissible to him as a Government servant
subject o payment of rent at 5% of emoluments. Where accommodation is not provided and
the autonomous/semi autonomous bodies pay house rent subsidy to its employees a subsidy
may be paid to the deputationist at the same rate or at rates admissible to him as the
Government servant what-ever is more favourable to him. In the cases of Chief Executive of
autonomous/semi autonomous bodies, free furnished accommodation may be provided
subject to the rent ceiling applicable to them under Government except where a official
residence has already been constructed by the autonomous/semi autonomous bodies.
e). Medical Facilities. Medical Facilities may be allowed in accordance with

the relevant rules of the foreign employees provided that those facilities will not be inferior to
those admissible under Government.
510
2. The above instructions replace the corresponding provisions in the existing

rules and orders and will apply to all future cases including those where Government servants
have already proceeded on deputation but their terms and conditions of deputation were not
decided prior to the issue of these orders.
No.FD(R )VI-5/79. Dated Quetta the Ist October,1979
Subject:- RECOVERY OF LEAVE SALARY AND PENSION CONTRIBUTIONS

IN RESPECT OF PROVINCIAL GOVERNMENT EMPLOYEES ON
DEPUTATION TO FOREIGN SERVICE WITHIN PAKISTAN OR
ABROAD.
Reference FR-116, in accordance with which the rates of contribution, payable

on account of pension and leave salary, shall be such as the president may by general orders
prescribe. The existing rates are contained in Appendix 11-A, FR,s & SRs Vol:II.
2. The question of Revision of the rates and mode of recovery etc: of leave salary
and pension contributions has been engaging the attention of the Government for some time
past. It has now been decided to prescribe a uniform rate of recovery of pension
contributions, at 33 1/3 of the mean of minimum and maximum of the pay scale of the grade
held by the Government servant concerned, at the time of his proceeding on foreign service,
plus other emoluments (reckonable for pension) which would have been admissible to him
had he not been deputed on foreign service. These rates of pension contributions shall
henceforth apply to all Provincial Government employees whether on deputation to foreign
service within Pakistan or abroad.
3. In future pension contributions, in all cases shall be payable by the foreign

employers. However, in the case of Government servants, presently on deputation to foreign
service within Pakistan or abroad, pension contributions shall be paid by the foreign
employers or the Government servants concerned, as the case may be, according to the
agreed terms of deputation.
4. As regards leave salary contributions, it has been decided that no leave salary
contribution shall be recovered from the foreign employers, but leave/leave salary shall be
sanctioned/paid during the period of foreign service by the foreign employers. The Provincial
Government employees sent on deputation to foreign service who, under the revised
511
procedure, are granted leave and paid leave salary by the foreign employers, shall not count
the period spent on foreign service for earning leave under the Government of Balochistan.
No.FD(R )VI-5/82. Dated Quetta the 23rd December, 1982.
Subject:- DEPUTATION OF GOVERNMENT SERVANTS.
In the case of Government Servants who were/are on deputation to various

organization/bodies/authorities/agencies, for whom the borrowing agencies or the officials
concerned were/are responsible for pension contribution to the Provincial Government, for
the period that they served or are serving on deputation, failure of such contribution to be
made could be treated as a break in service and may cause complications for the official at
the time of his retirement. It has been reported by the Audit Office that in some cases pension
contributions have not been received from the individuals/agencies concerned.
2. It is, therefore, requested that information in respect of all such employees of

department, and for those under subordinate offices who were/are on deputation to various
organizations/agencies/bodies from 1971 to date, in the following proforma, may be supplied
to Finance Department at the earliest:-
Name Designation Department/Agency Date of Rate of Pension

and Grade Deputation Contribution.
3. A copy of terms and conditions issued in each case may also be supplied, so
that the concerned agencies could be asked to make the contributions due from them.
No .FD(R )VI-5/83. Dated Quetta The 26th April, 1983
Subject:- DEPUTATION OF GOVERNMENT SERVANTS TO AFGHAN

REFUGEES ORGANIZATION.
The matter with regard to contribution of pension in respect of Government

servants working with Afghan Refugees Organization was taken up with Federal
Government. In its reply the Finance Division vide his letter No.F.5(10)-R.7/84-1255, dated
512
25th October, 1984 have clarified the position as under:-

“The Afghan Refugees Organization is a Federal Government
Department and the Provincial Home Secretaries are functioning as
Heads of Departments of this Organization in their respective
provinces. As such the question of recovery of pension contribution
from them in respect of Federal or Provincial Government employees
working with them does not arise”.
2. In view of this position it is stated that since there is no pension contribution

for such employees, there is no question of deputation allowance as well. These instructions
may please be followed strictly. Sanction of deputation allowance given in such cases may be
treated withdrawn.
No.FD(R )VI-5/83-D-287-320, Dated Quetta the 8th January, 1985
Subject:- TERMS AND CONDITIONS OF DEPUTATION.
The incumbent belongs to Local Council Service and is going to Quetta

Development Authority. Thus Finance Department is not concerned with the deputation
terms of the individual. If an employee of autonomous body comes on deputation to the
Government or a Government servant is sent on deputation to the autonomous body, then
terms and conditions are settled with the approval of the Finance Department.
No.FD(R )VI-5/83-D-287-320. Dated Quetta the 15th April, 1986
Subject :- DEPUTATION OF OFFICERS OF PAKISTAN AUDIT DEPARTMENT

TO MINISTRIES, DIVISION/ PROVINCIAL GOVERNMENT AND
DEPARTMENTS.
It has been decided that the Audit Officers of Pakistan Audit Department
deputed to the Provincial Government Departments will be entitled to the Deputation Special
Pay at the following rates in addition to the pay admissible to them in their parent
departments from time to time. :-
i) S.A.S Accountants in B-16 at Rs.200/-p.m
ii) Assistant Accounts Officer (BPS-17) at Rs.300/-p.m.
iii) Officers in B-18/19 at Rs.400/-p.m
No.FD(R )VI-5/86-4020-4120. Dated Quetta The 20th August, 1986

513
SUBJECT:- DEPUTATION ALLOWANCE.
That in lieu of the existing/fixed rates of deputation allowance to civil servants

while on deputation to foreign service in Pakistan, deputation allowance at the rate of 10% of
the minimum of their Basic Pay Scales, shall be allowed to the deputationists, with immediate
effect.
th
No.FD(R )VI-5/87-979-1078. Dated Quetta The 16 February, 1987
Subject:- TERMS OF RECIPIENTS OF FOREIGN SCHOLARSHIPS

ADVERTISED BY THE DONOR AGENCIES.
That at present deputations are allowed by the Provincial Government to:-

a) Officers who are selected by the Federal Government under Central
Overseas Scholarships.
b) Officers who proceed on a training programme under any Technical
Assistance. Programme and have been cleared by the Provincial Special
Services Board/Departmental Committee/Chief Secretary.
2. In case, however where the scholarships are advertised by the agencies and the
applications of the candidates are duly processed and routed through the concerned
departments, the deputation terms are not allowed. The issue has been examined and it has
been decided that Government servant getting foreign scholarships through advertised
programmes may be allowed deputation terms subject to the following conditions being
fulfilled and certified by the administrative department.
i) That the application for selection is routed through proper channel i.e
the Administrative Department.
ii) That the facility directly relates to the discipline of his professional
field.
iii) That the selectee is not being proceeded against under E&D Rules, etc;
iv) That the selected is not an adhoc employee nor employed on contract.
v) That the facility does not involve employment of any kind.
No.FD(R )X-2/88. Dated Quetta The 9th August, 1988

514
Subject:- TERMS AND CONDITION OF DEPUTATION
The incumbent has not been allowed 20% deputation allowance, as it is a

simple placement from one Government Department i.e. Labour and Manpower Department
to the other Government Department PHE.
No.FD(R )X-2/88. Dated Quetta The 2nd April, 1997
Subject:- SETTLEMENT OF TERMS AND CONDITIONS OF DEPUTATION.
The Finance Department shows its inability to allow deputation allowance in

favour of the individual due to his simple placement from one Government Department to
another Government Department i.e. from PHE Department to Education Department.
No.FD(R-IV )2-1/97/320. Dated Quetta The 8 th April, 1997
It is basically function of the Administrative Department to agree to the terms

and conditions and forward to the Finance Department for concurrence. The Department may
first decide the terms and conditions and send to Finance Department for concurrence.
Endorsement No.412/PS/FS/1997, Dated 13th December, 1997
Subject:- TERMS AND CONDITION OF DEPUTATION-APPROVAL HEREOF.
The perusal of the relevant orders reveals that the individual is a government
servant of Health Department transferred to Labour Department then how he can be allowed
the benefit of deputation allowance. The benefit of deputation allowance is admissible only to
those government servants whose services have been lent to autonomous bodies or vice versa.
No.FD(R-IV )2-1/97/320. Dated Quetta The 8 th Nov:, 1999

515
An officer of the Provincial Government (BCS/B-19) has been posted as Head

of the Inspection Team Federal Land Commission. The Provincial Government drafted his
terms and conditions of deputation as under:-
1. Pay and Allowances 2. Deputation Allowance.

3. Travelling Allowance. 4. Conveyance Allowance
5. Residential facilities. 6. Medical Facilities.
7. Leave Salary 8. Disability leave
9. Joining time.
10. Pension Contribution. (Pension contribution will be payable by the borrowing

department @ 33.1/3% of the mean of minimum and maximum of the pay scale of the post
held by the government servant concerned at the time of his proceeding on deputation plus
other emoluments reckonable for pension which would not have been admissible had he not
been sent on deputation.
2. These terms and conditions of deputation were forwarded to the borrowing

agency i.e. Federal Land Commission and agreed to all the terms and conditions except
pension contribution and intimated that the officer concerned was drawing his pay from the
general revenue before his posting in the Federal Land Commission and is also drawing from
the general revenue at present and not from local fund. As such pension contribution towards
cost of his pension will not be payable by the Federal Land Commission.
3. The Government of Balochistan is of the view that officer concerned being an

employee of the Provincial government was drawing his pay from the revenue of the
Provincial Government whereas on his deputation he is getting pay from the federal revenue
and his case falls within the definition of foreign service, for which pension contribution is
payable by the borrowing government.
No.FD(R-IV )2-1/97/320. Dated Quetta the 18th , September, 2000

516
Subject :- DISPOSAL OF THE CASES OF TERMS & CONDITIONS OF

DEPUTATION.
It has been observed by this department that the cases with regard to
settlement of terms & conditions of the deputationists as a routine practice are referred to
Finance Department for concurrence, which results in unnecessary delays.
2. It is therefore, advisable that in future all the Administrative Departments may

settle terms & conditions of the deputationists at their own level in accordance with the
standard terms & conditions of deputation without consultation of Finance Department.
However, if there is any deviation from the standard terms and conditions then the case may
be referred to Finance Department for prior concurrence.
No.FD(R-I)V1-5/2006/2942-99, Dated Quetta the 23 rd December, 2000
Subject :- DEPUTATION OF DOCTOR TO CHILDREN HOSPITAL, QUETTA.
The point of view of Finance Department in the subject case is as under:-

1. In the first instance, the cases of the Government employees for
their posting/transfer on deputation basis are scrutinized by
S&GAD and then referred to Finance Department by S&GAD for
concurrence on the terms and conditions of the deputationists
related to financial benefits as per deputation policy.
2. The Health Department had not followed the deputation policy in

the case of Doctors posted in CHQ vide their notification dated 17-
11-1998. Meanwhile the competent authority i.e. Chief Minister
Balochistan has approved and regularized the period spent by these
Doctors in CHQ on deputation basis as special case without the
monetary benefits normally associated on the deputation.
3. After approval of the competent authority, the Health Department

issued notification dated 22-09-2004, it was necessary for Health
Department to prepare the terms and conditions of the deputationist
Doctors for the period they spent at CHQ not exceeding five years
and forward the same to S&GAD for scrutinizing and then refer the
same to Finance Department by S&GAD for concurrence on the
points related with financial benefits.
No.FD(R-I )VI-5/Dep:/2004/Vol-III. Dated Quetta The 21st October,2004

517
The rate of Deputation allowance is 20% on the minimum of pay scale of

1991, reflected in the Pay Scale, 1994 and has not yet been enhanced
No.FD(R-I )VI-5/2005/196. Dated Quetta The 14th January, 2005
Subject:- ADMISSIBILITY OF DEPUTATION ALLOWANCE.
Deputation Allowance to Government Servants deputed to serve under

Autonomous Bodies/Statutory Bodies is not being dealt with strictly in accordance with the
spirit of rules.
2. In case of Balochistan, all Statutory Bodies are being financed by the

Government and have almost turned out to be mere agencies of the Government with
delegation of certain powers not generally invested in Government Department. However, for
all practical purposes, they are serving merely as Governments Departments. To consider
service under such authorities as “Foreign Service” is a purely technical issue and should not
be confounded with grant of additional Deputation Allowance on technical ground. Payment
of extra financial remuneration to an employee without proportionate increase to his duties is
highly unjustified and against the known financial propriety.
3. Therefore, it has been decided with the prior approval of the competent
authority that such deputationists may continue to work on deputation in autonomous bodies
without grant of any Deputation allowance and those who are already being paid Deputation
Allowance will not be paid such allowance in future from the date of issue of this circular.
No.FD(R-I )VI-5/2006/539-639. Dated Quetta The 19th May,2006

518
Subject:- POSTING OF EXECUTIVE ENGINEER (TECHNICAL) QUETTA

WATER SUPPLY AND ENVIRONMENTAL IMPROVEMENT
PROJECT (QWSEIP).
Under Section 10 of the Balochistan Civil Servant Act, 1974, every civil
servant shall be liable to serve any where within or outside the Province of Balochistan, in
any post under the Federal Government or any Provincial Government or Local Authority, or
a Corporation or Body set up or established by any such Government provided that nothing
contained in this Section shall apply to a Civil Servant recruited specifically to serve in a
particular area or region provided further that where a Civil Servant is required to serve in a
post outside his service or cadre his terms and conditions of service to his pay shall not be
less favourable than those to which he would have been entitled if he had not been so
required to serve.
2. Under the standing policy posting under autonomous bodies are made on
deputation with the approval of the appropriate competent authority.
3. In the instant case it is not clear whether services of the individual have been
placed at the disposal of Q-WASA (QWSEIP is a Project of Q-WASA) on deputation or his
services have been transferred to the Project by the Government in terms of aforesaid Section
10.
4. If his services have been transferred to the Project without placing them on
deputation with Q-WASA no separate terms and conditions are required to be notified and
the officer shall be governed by terms and condition in vogue for all such employees being
transferred to Projects. If on the other hand his appointment has been made in accordance
with the policy for appointment in the Project Directorates then he shall be governed by such
terms and conditions as approved by the appropriate competent authority for his appointment
in the Project.
No.FD(R-I )VI-5/2006/539-639. Dated Quetta The 25th May,2006

519
SECTION-6
DEVOLUTION OF POWERS AND THE

DISTRICT GOVERNMENT
(519 - 520)
521
Subject:- PAYMENT OF PROVISIONAL SALARIES IN DISTRICT

SET-UP
1. All the Treasury Officers/ Sub Treasury Officers in the Province are directed to allow
provisional payments of pay and regular allowances for the month of August, 2001 to all
government servants working in the newly set-up district governments who, otherwise,
are not entitled to draw their pay and allowances due to any of the following reasons :-
i) Where the nomenclature of a Drawing and Disbursing Officer has changed,

and delegation of D.D.O Powers is required afresh;
ii) Where a post has been re-designated but yet not notified/ endorsed by this
Department;
iii) Where a new D.D.O or a new incharge of a function in the district has been
posted but has not been delegated D.D.O Powers.
It is one time waiver and subject to regularization by fulfillment of all the

required formalities before 30th September, 2001.
No. FD (R-I)VI-3/2001/7218-98. Dated Quetta the 30 th August, 2001.
Subject:- DEVELOPMENT FUNDS FOR THE DISTRICT GOVERNMENT

(KPP-2001-2002).
To inform that an amount of Rs. 500.000 Million was transferred in the

District’s Account No. IV on 17th October 2001 as per details given below. The amount
transferred against the District share was prior to the new demarcation of districts. The
difference in share (+/-) of each district will be adjusted in the next installment to be
transferred to Account No. IV against KPP shortly.
2. The share of Tehsil and Union Councils of each District have been calculated
on the basis of a formula agreed by the Competent Authority which is as under:-
1) District 40% (Rs. 500.000 Million already released)

2) Tehsil 25% (Rs. 312.510 Million released on 11-2-2002)
3) Union Council 35% (Rs. 437.500 Million released on 11-2-2002)
522
3. The lists indicating details of transfer of funds to the Tehsil and Union
Councils of each District against KPP are attached.
4. The funds meant for Development Schemes, which area to be identified and
approved / passed in accordance with the formula, standing instructions/policy. List of
approved schemes may be sent to the ACS (Dev), Finance and Local Government
departments. The amount may be disbursed through vouched documents on work done basis
and drawn from the District Account No.IV, through the Treasury. In case of any difficulty
kindly contact the P&D and Finance Department immediately.
Total
District 35% Tehsil Number Per U/C
S.No. District Share Share of U/C Share
1 Quetta 75.75 26.513 66 0.402

2 Loralai 77.313 27.059 38 0.712
3 Khuzdar 102.918 36.021 33 1.092
4 Sibi 37.563 13.147 23 0.572
Kech
5 (Turbat) 79.875 27.956 38 0.736
6 Nasirabad 74.188 25.966 53 0.49
7 Pishin 50.25 17.588 27 0.651
Killa
8 Abdullah 42.438 14.853 23 0.646
Killa
9 Saifullah 30.438 10.653 15 0.71
10 Zhob 63.125 22.094 23 0.961
11 Chagai 110.418 38.646 19 2.034
12 Ziarat 13.875 4.856 10 0.486
13 Kohlu 23.063 8.072 8 1.009
14 Mastung 28.25 9.888 13 0.761
15 Kalat 34.563 12.097 18 0.672
16 Panjgur 52.25 18.288 16 1.143
17 Kharan 105.438 36.903 16 2.306
18 Kachhi 51.313 17.959 25 0.718
19 Lasbella 57.313 20.059 21 0.955
20 Gawadar 39.938 13.978 13 1.075
21 Dera Bugti 35.625 12.469 12 1.039
22 Awaran 64.125 22.444 8 2.805
523
Total 25% Number

District Tehsil of Per Tehsil
S.No. District Share Share Tehsils Share
Total 1250.02 312.51 73
1 Quetta 75.75 18.94 2 9.469
2 Loralai 77.313 19.33 4 4.832
3 Khuzdar 102.918 25.73 5 5.146
4 Sibi 37.563 9.39 3 3.13
5 Kech (Turbat) 79.875 19.97 4 4.992
6 Nasirabad 74.188 18.55 5 3.709
7 Pishin 50.25 12.56 3 4.188
8 Killa Abdullah 42.438 10.61 4 2.652
9 Killa Saifullah 30.438 7.61 2 3.805
10 Zhob 63.125 15.78 3 5.26
11 Chagai 110.418 27.6 3 9.201
12 Ziarat 13.875 3.47 2 1.734
13 Kohlu 23.063 5.77 3 1.922
14 Mastung 28.25 7.06 3 2.354
15 Kalat 34.563 8.64 2 4.32
16 Panjgur 52.25 1306 2 6.531
17 Kharan 105.438 26.36 3 8.786
18 Kachhi 51.313 12.83 6 2.138
19 Lasbella 57.313 14.33 4 3.582
20 Gawadar 39.938 9.98 4 2.496
21 Dera Bugti 35.625 8.91 3 2.969
22 Awaran 64.125 16.03 3 5.344
NO.FD (S-VI) 12-4/2001-2002/6408-7203. Dated, Quetta the 11 th Feb: 2002
Subject:- LOCAL GOVERNMENT FINANCE SYSTEM

EFFECTIVE JULY, 1ST 2002.
The Finance Department held one day Seminar on 27th August, 2002 with the
EDOs (P&F) and Treasury Officer to discuss the procedure for giving effect to the provisions
of the Local Government Ordinance particularly new Finance Chapters XII and XII. In line
with the recommendations of the Seminar and also the guidelines of the Controller- General
Accounts, the following procedure is hereby notified for guidance:-
1. In pursuance of Section -107 of the BLGO (Amendment ) Ordinance 2002, all

monies standing at the credit of respective Local Funds of each District
Government as on 30 th June, 2002 shall from part of the respective District
Fund (Account No.IV) w.e.f July, 1st 2002. this fund shall be maintained in the
State Bank of Pakistan/ National Bank of Pakistan.
524
2. All valid accrued liabilities as due on or after July, 2002 shall be discharged
out of the District fund in the prescribed manner. This would apply to all
liabilities of District Government, whether pertaining to former Local Fund or
the District Provincial Account.
3. The District Government shall follow the same classification for their receipt
and expenditure as is prescribed for the Provincial Government.
4. At all layers of the Local Government, there will be a single stream of funds
called (I) District Fund (II) Tehsil Fund and (III) Union Fund. These title of
funds would substitute the earlier opened (I) District Provincial Account (II)
Tehsil/ Town Provincial Account.
5. The Treasury Officers will continue the pre-audit of withdrawals from District
Fund.
6. It is under consideration that the Treasury Officers/ DAOs instead of pay

orders, may issue cheques against the claims of District Fund. As soon as
decision is arrived at detailed instructions will be issued.
7. At Tehsil level, since existing infrastructure does not cater for the requirement,
the TMO concerned will pre-audit the bills and make withdrawals from the
Tehsil Fund maintained in a Bank. After making expenditures, the TMO
concerned will compile the accounts and send those to the Treasury Officer of
that particular District for consolidation and further submission to the
Accountant General Office.
8. For transfer of Tehsil and Union share, the DCO concerned will issue advice
to the National Bank in all the Districts except Quetta, to debit a particular
amount to District Fund and credit it to the relevant Bank accounts of the
Tehsils Unions as the case may be
9. The payment of salaries of the staff working with the District Government,
whether belonging to the Provincial Government or the defunct Local Council
shall be made from out of and charged to the District Fund (Account No. IV)
against the respective approved allocations. For this purpose each District
Government shall approve a schedule of establishment of the staff and provide
it to the Accountant General/ Treasury Officer.
10. Treasury Officer shall be responsible to ensure that no repeat no expenditure

whatever of the District Government is debited to Provincial Account -1. Its
proper debit be raised against District Fund.
11. All deductions out of the salaries on account of income tax etc; shall be done
in the prescribe manner;
12. All District Governments shall ensure that the cash balance of Local Fund in
each account is reconciled with the respective cash books as prescribed, to
determine and certify balance before its transfer to the District Fund. This be
completed immediately.
525
13. It is further clarified that the cost of establishment being incurred because of
salaries of employees of the Provincial Government and those paid out of
Local Fund hall remain on the respective schedule of establishment.
14. All Provincial Government taxes/ fees etc; being collected by the devolved
Departments, shall continue to be credited to be Provincial Account – I.
15. All local taxes/ fees etc be credited to the District Account
16. All valid accrued liabilities of TMA as on 1st July, 2002 shall be met out of
and charged to the Tehsil/ Town Fund.
17. The operation and maintenance of Union Fund shall continue in the erstwhile
manner. However, the pre-audit and authorization of expenditure shall be
done by the TMO for the present.
No. A.O. (Rest:) IV-1/2002-2003/483-128 Dated Quetta the 9th September, 2002.
Subject:- D.C.O. AS COLLECTOR OF DISTRICT
Consequent upon the dissolution of the officer of former Deputy

Commissioner/ Collector, the District Coordination Officer is hereby declared as Collector of
the District Treasury concerned for the performance of the duties under the relevant
provisions of the Federal Treasury Rules with immediate effect.
No. FD (S.O. XIII) 3-2/98/ 1257-1341 Dated Quetta 3rd December, 2002
Subject :- RELEASE OF DEVOLUTION TRANSITION FUND.
The approval of Finance Department is conveyed with regard to release of

funds amounting to Rs. 66.265 (Million) (Rupees sixty six million two hundred sixty five
thousand only) as Development Grant for Devolution Transition Fund received from Finance
Division, Government of Pakistan, Islamabad under Detailed Function 1312000-Other Grants
from Federal Government – Devolution Transition Fund.
It is further advised that the funds in question may be utilized in the light of
526
following guidelines issued by National Reconstruction Bureau :-
INSTRUCTIONS FOR UTILIZATION OF DEVOLUTION TRANSITION FUND.
1. In pursuance of the Cabinet decision dated 26th June, 2003 and on the instructions
of the National Reconstruction Bureau the Devolution Transition Fund has been
disbursed on 30th June, 2003 by the Ministry of Finance, Government of Pakistan
to the Provincial Government which shall be used for police performance
enhancement only under section 109 (8) of the SBNP local Government
(Amendment) Ordinance, 2002 (15th August version).
2. The Finance Department of each Province shall issue a letter of authority and
prescribe the terms as contained herein to the Accountant General and all
concerned specifying the subjects for which the grant is to be used and the
conditions governing the grant in the following manner for strict compliance.
3. The District Accounts Officer (DAO)/Treasury Officer shall under section 108
read with section 114 (2) ( c) of the SBNP Local Government (Amendment)
Ordinance, 2002 (August 15th 2002, version) maintain a separate head in the
ledger for the purpose for each Union Council.
4. A sum of Rs, 770,000/- ( Rupees Seven Hundred and Seventy Thousand ) only
shall be disbursed to each police or levies police station (police station)
jurisdiction through the Union Local Funds falling within the jurisdiction of a
police station by deposit in each respective Union Local Fund in equal amount (
for example, If five Unions are located in the jurisdiction of a police station Rs,
154,000/- (Rupees One Hundred and fifty four thousand) only will be deposited in
each Union Local Fund. In case a Union territory falls within the jurisdiction of
two police stations the deposited amount shall be utilized for the police station in
which the majority of the population of the Union falls.
5. A Committee of the Nazim of the Union Councils situated within a police station
jurisdiction shall be notified under Section 86 of the Local Government
Ordinance, 2001 by the Government. The Committee shall hold a meeting with
the Station House Officer of police station or Risaldar Major of a levies police
station to decide the heads of expenditure from amongst (a) honorarium, (b)
improvement in infrastructure (c) Purchase of equipment including vehicles/
motorcycles/ weapons / communication equipment, (d) provision of training, and
(e) any other head under which the utilization of funds can achieve better police
performance.
6. Each month the Union Council, based on its assessment of the improvement in
police performance shall, in a special meeting where no other business will be
taken up, decide by resolution the heads (such as honorarium etc) and the amount
sanctioned for which expenditure is to be disbursed by the District Accounts
Office/ Treasury Officer for that month.
7. The sanction shall only be valid if communicated by the Secretary Union council
bearing the signatures of the Nazim, Secretary Union council and a simple
majority of the members and its shall be the duty of the District Accounts Officer/
527
Treasury Officer to verify the signatures for which he shall maintain a register
bearing the signatures/ thump impression of the members of each Union Council
and complete the pre-audit requirements before disbursing any amounts.
8. For honorarium under section 109 (8) of the SBNP Local Govt. (Amendment)
Ordinance, 2002 (15th August version) the Union shall communicate authorization
and sanction of expenditure to the District Accounts Officer/ Treasury Officer on
Form -1 with the honorarium amount, stated clearly for each of the officials or
categories of officials of the respective police station, sanctioned for disbursement
and such authorization will be valid only if it is signed by a simple majority of the
total members of the Union Council and the amount shall be disbursed to the
police official receiving such amount on a monthly basis in the month
immediately following the sanction at the same time and in the same manner as
regular pay by the District Accounts Officer/ Treasury Officer.
9. In case the amount sanctioned is other than honorarium, the District Accounts
Officer/ Treasury Officer shall remit the amounts, sanctioned by simple majority
of the Union Council, to the authority concerned under the law that is responsible
for the purchase of equipment/ infrastructure improvement and provision of
training.
10. It shall be the duty of the District Accounts Officer/ Treasury Officer to notify the
Unions situated in a police station jurisdiction of the sum of the total amounts paid
to each official in a police station as honorarium by identifying the portion
contributed by each Union Council forthwith to the payment of the amount each
month on prescribed Form and this information shall be placed in a conspicuous
place in each Union Council office for public information.
11. Monthly statement of expenditure out of Devolution Transition Fund shall be

prepared on Form – 2 by the District Accounts Officer/ Treasury Officer and sent
to the Provincial Finance Department as well as to Union Councils. This
information shall be placed in a conspicuous place in each Union Council Office
for public information.
12. Provincial Governments shall submit Devolution Transition Fund utilization

report, on quarterly basis, to the National Reconstruction Bureau and the Ministry
of Finance.
13. The audit of the grant shall be conducted as per the codal formalities.
14. The Union Council monitoring committees for Public Safety shall on a monthly
basis report to the council on the overall results of the administration of the grant.
FD (SOI)1(7)/Dev: DTF/04/2895-2900 Dated Quetta the 19 th July, 2003.

528
Subject :- CREATION OF POSTS.
It has come to the notice of the Finance Department that some District
Governments have created posts of junior clerk, Driver etc; It is brought to notice that District
Government has no power to create posts.
It is requested to abolish posts created without the approval of competent

authority, with immediate effect and in future no such posts be created. The T.Os / AG
Office should not entertain/ pass bills of new appointees unless proof to the effect that posts
have been created with approval of competent authority is produced.
No. FD (SO –VII) IV-19.Dated Quetta the 26 th December, 2003.
Subject :- ACCOUNTS.
It has come to the notice of the Finance Department that fund which were
allocated for some Departments have been released by those Department directly to the
devolved offices in districts for electricity and repair of building etc; The DDO booked these
expenditures in Account No. IV instead of separately booking it under appropriate head of
accounts and while reconciling the T.Os also did not bother to correctly classify and reconcile
the expenditure. The Principal Accounting Officer also did not take appropriate steps and
efforts to control expenditure.
It is requested to maintain account of expenditure separately and not entertain

bills of devolved office of those funds which has not been allocated by the DCOs.
No. FD (SO0VII)VI (10)/2201. Dated Quetta the 27th December, 2003.
Subject :- ILLEGAL/ IRREGULAR USE OF SALARY DEDUCTIONS.
Treasury Officers are most important organs of Provincial Government.

These are functionaries through which Provincial Government enforces financial discipline
and monitors working of line offices.
529
2. After devolutions, district governments were formed who were authorized to

operate Account No. IV. All District Coordination Officers have been designated as Principal
Accounting Officers for District Government expenditure. Till such time that district cadres
are created, provincial employees shall continue to work under district set-up. However, for
purposes of Pension and G.P. Fund, these employees shall continue to be governed by
3. Gross salary consists of Pay, Allowances and certain mandatory deductions

like G.P. Fund, Group Insurance, Income Tax and Benevolent Fund. These deductions
cannot be retained for future expenditure, rather these are to be passed on regularly to Tax
Collecting agencies and Provincial Government who are supposed to manage these current
and future liabilities.
4. It has been observed that neither Principal Accounting Officers, nor Treasury
Officers bother to pass on these amounts to Provincial Government rather these deductions
are being diverted to meet development and non- development expenditure, which is illegal
and irregular. All Treasury Offices are personally responsible to ensure transfer of these
amounts to respective agencies and Provincial Government.
5. It is directed to intimate this office figures of last three years which were
transferred to Provincial Government. These figures will be cross checked through figures of
Accountant General‘s Office. Likewise it requested to send a monthly report on 10th of
every month about deductions and transfer to Account NO. 1 to Finance Department.
Active participation of Treasury Officers will go a long way in enforcing

financial discipline in new set-up
No. FD.AO (Res:) 1-1/2003-04/62-117 Dated Quetta the 27th January, 2005
Subject :- INSTRUCTIONAL CIRCULAR- 1
These guide-lines, based on the already prescribed rules and procedures of

“financial management”, are being notified afresh with a view to instill financial discipline in
local governments. All local governments (Dist. Govts, TMAs, & UAs) are mandatorily
530
required to prepare their budget of 2005-06 and onwards according to these guidelines prior
to presentation of the same before their respective assemblies/ councils for approval. Further
instructions as necessary will be issued by the Finance Department from time to time.
A BUDGET.
1. The entire amount received by an LGG constitutes its local fund and therefore, every
LG shall prepare one annual budget to include (i) all transfers to A/c IV from provincial
government, GST and revenues from own sources and (ii) all expenditures as charged
expenditure (see instruction below), salaries of all government employees, LCS employees
and servants of the defunct local councils, honoraria of nazims/ members, council, secretariat
expenditure (see instruction 6 below), non-salary expenditure and development expenditure.
The LGs shall budget and pay the salaries of only that staff which directly works in the
offices of the local government concerned and are registered as their own sanctioned strength.
Incorporation of following essential components into the budget is required to be in
conformity with procedural parameters as :-
a. Revenue: Revenues of an LG from all sources should be included in the budget.

This includes own source revenues, share of the LG under the PFC Award (PA. GST) and all
other transfer from the provincial government to A/c IV (such as additional grants, ESR,
PMSDP etc).
b. Expenditure: The budget of the L.G should include all current (non-development
expenditures provided that only such expenditures are budgeted that are to be incurred as are
related to the functions to be performed by the LG defined in the BLGO 2001.
Currently, salary of the TMA or UA officers and staff (from the LGRD) is being met from
District Government budgets. Since these officers and staff are working in the TMAs or
UAs, their salaries must be met from the TMA or the UA budgets as the case may be.
c. Development Budget: The development expenditure estimates/ ADP is required to

be included in the budget provided that only such schemes are budgeted that relate to the
functions to be performed by the LG defined in the BLGO 2001. There should be no block/
discretionary allocations and the development budget should consist of specific schemes that
have passed the scrutiny/ approval process.
531
The ADP/ development budgets of many TMAs include that relate to education or
health. These are functions of a district government and not of the TMA which should not
fund or execute these schemes.
Currently the ADP of different LGs have a number of unapproved schemes. In many
instances, the ADP also provides for block allocations and the breakup/ detail of specific
schemes is not shown.
d. Specific Funds. Specific Funds (and conditional grants) are required to be spent
in areas for which these have been allocated, e,g:
i) The amount provided to the TMAs “exclusively for urban area/ defunct ULCs” should
be spent for the O & M and development of municipal services only within the urban
areas (CO unit) of the defunct urban local councils.
ii) The Urban Immovable Property Tax should be spent in the urban area (CO Unit) from
where it is generated.
2. The LG budget should be in line with the vision of the Nazim and the overall
development plan/ strategy/ perception of the Zila Mushawarat Committee.
3. The annual budget document should include all the forms and details specified in the
Budget Rules which lay down the framework for preparation and presentation of the annual
budget. The Budget Rules 2003 specify the content and format of the “Annual Budget
Documents”( According to Rule 52 of the Balochistan Local Government Budget Rules for
District Government/ TMA, 2003, the Budget Documents include (a) budget speech of the
Nazim: (b) Annual Budget Statement; (c) budget salient features; (d) Estimate of Receipt; (e)
Demand for Grants (Current Expenditure) (f) Demands for Grants (Development
Expenditure); (g) Statement of New Expenditure; (h) Annual Development Program; and (i)
Supplementary Budget for current year, if required.) and provide a brief description of the
requirement thereof.
The 2003/4 and 2004/5 budget documents of only a few district government
meet the requirements of the Rules. Most TMAs are presently not preparing
and presenting their budget according to the prescribed formats.
532
4. Salary expenditure must be based on the number of sanctioned posts;
In order to work out the sanctioned posts, use the number/ strength provided in
Finance Department letter and 20th July 2002 as base and then add the
additional posts sanctioned since then (quoting Finance Department
authorization) or reduce the number of posts since withdrawn in the same
manner, Comparative number and figures for the previous year should also be
given.
5. The non-salary budget provision should be linked to the requirements of services

delivery. Adequate funds should be provided for O & M of infrastructure and services and to
other performance enhancing non-salary inputs. The budget allocation should be based on
established yardstick and expenditure norms. There should be no discretionary allowances.
Currently, the non-salary budget provisions are made on an incremental basis

without linking it to the actual services-delivery requirements. This type of
allocation is resulting in insufficient funds for O & M of infrastructure of the
performance enhancing non-salary inputs.
Providing an arbitrary sum budget for POL to EDOs of Education, Health and
others group of offices is inappropriate. The number of officers and staff who
are entitled to use government transport to perform their official duties and the
monthly quota for each officer/ staff (entitlement according to grade) should
be calculated to be used to prepare realistic budget estimates.
6. There should be a separate budget provision for Council secretariat as required under
the BLGO 2001 and the Rules.
7. Charged expenditure as defined in the BLGO 2001 and the Rules should be shown
separately.
8. Public account of an LG required to be maintained separately, Therefore, all LGs

(Local Governments) are directed to open new bank-accounts for this very purpose by
crediting the relevant payable balances to those.
533
9. The revised/ supplementary budget of the previous year is required to be presented

with the annual budget of the following year and must provide clear reasons and justifications
for revisions and re-appropriations.
10. Within 15 days of its approval by the Council, a copy of the annual budget documents
should be submitted to the Finance Department (and to such others as is prescribed under the
BLGO, 2001 and the Rules.
B. REPORTING AND MONITORING.
11. Salaries are the first charge on the local fund of a LG to be followed by non-salary
expenditure in which utilities are the most important.
12. As stated in para I (b) of this Circular, salaries and relevant non-salary expenses of all
employees of a LG are required to be paid from its local fund. In case of a TMA/ UA,
salaries of employees from the LGRD, LCS or servants of the defunct local councils
must be paid from their own budget.
13. The share of each LOG under the PFC Award is transferred monthly to each LG
Budget releases by the DCO/ EDO (P&F) to the relevant EDOs should also be issued
monthly or at the beginning of each quarter.
Presently most distract governments are making bi-annual or quarterly budget release to their
EDOs. The practice of releasing the fist budget for salary in end- October, (while salaries
from July to October are regularly paid by the Treasury under-mines the system.
The non-salary budget in many cases is released by DCOs in two installments – first in
November and then in end May/ June. Thus throughout the year there is insufficient budget
to pay the utility bills, POL and other expenses in time. This obviously affects the quality of
services delivery. The delayed release of budget has resulted in disconnection of telephones
and electricity in some LGs. All electricity bills must be paid and accounts be reconciled
with the record kept by the LG. All utility bills of a DDO also must be cleared before the
unspent funds for utilities are re-appropriated to some other head.
Releasing the medicine budget to the EDO( (Health) in May (i.e. after ten months of the
financial year) results in the patients not getting any medicine for most of the year. In
addition, there are chances of irregularities if the budget is consumed by the end of the
financial year.
14. Accounting in TMAs: The TMO or TO (F) of the TMA is required to maintain an
Appropriation Register and a Register of Actual Disbursements. Such other registers as may
534
be required to manage control and monitor the receipts and expenditures of the TMA may
also be maintained.
15. Monthly reconciliation/ verification of expenditure :
a. District Governments:
i) Each DDO shall reconcile monthly expenditure with the Treasury and get
it verified from the Treasury Officer (DAO in case of District Government
Lasbela).
ii) Reconciled monthly expenditure statement shall be sent by the DDOs to

their respective EDO who shall consolidate the reconciled statements and
then send it to the EDO (P&F)
iii) If a reconciled monthly statement is not provided in time, then para 72 (4)
of Budget Rules 2003 provides that “no bills may be passed by the
Accounts Officer for the defaulting DDO”.
iv) The EDO (P&F) shall consolidate the reconciled monthly statements of all
the EDOs and prepare a consolidated monthly revenue and expenditure
statement of the LG by the 12th of the month subsequent to which it
pertains.
v) The DCO shall send the above consolidated statement to Finance

Department, Government of Balochistan as per prescribed format by 15th
of every month clearly mentioning also therein the opening and closing
balances of the month. If statement of a month is not received in Finance
Department, share of the district Government for the next month will not
be released.
b. TMAs
i) TO (F) shall obtain bank-account statement from the bank by 5 th of the

subsequent month and reconcile it with the receipts and payments shown in
TMA books. In case where there are a large number of bank transactions. The
bank may be advised to send weekly bank statements.
ii) That monthly reconciliation statement shall be signed by the TO (F) and the
TMO and be shown to the Tehsil Nazim. Form this, the TO (F) shall prepare a
monthly revenue and expenditure statement of the LG by 10th of the month.
iii) The TMO shall send the hence consolidated statement of Finance Department
Government of Balochistan by 15th of every month failing which their share
will not be released by Finance Department for the next month.
535
c. UAs
The UAs are required to follow the same procedure as the TMA s but the task is
to be performed by the Union Secretary who is also required to send his
statement to Finance Department Government of Balochistan by 15th of every
month failing which share will not be released for the next month to the UA
concerned.
16. To avoid inconvenience, all LGs should send their expenditure statements
through a special messenger and obtain a receipt then and there from Finance
Department. Only on the basis of that receipt, an LG can demand their share for the
month subsequent to that of the receipt, from Finance Department.
17. Monthly revenue and expenditure statement of the LGs should be laid before
the respective Councils. The Accounts Committee of the concerned council should
also review the monthly financial reports.
C. TRANSPARENCY AND PUBLIC INFORMATION.
18. In accordance with the Budget Rules 2003 :-
a) A summary of the annual budget should be displayed at a prominent

place in the LG office for public information;
b) All proposals for increase in the rate of taxes, fee or fines should be
approved after providing enough time to the public to file their
objections.
c) Monthly and annual revenue and expenditure statements of the LGs are
required to be displayed at a prominent place in the LG office for
public information.
No. FD.SO (PFC) VII-3/17607-32. Dated Quetta the 12 th November, 2005
Subject :- MAINTENANCE OF ACCOUNTS.
It has been observed that the accounts of the Tehsils, Towns and Unions are
not being maintained by office as laid down in Section -114 (2), Chapter XII of the
Balochistan Local Government (Amendment) Ordinance 2002 which is reproduced below :
“The District Accounts Officer shall consolidate the district accounts with
the compiled accounts of the Tehsil, Town Account Officer and Union
Accounts Officers”
536
2. It is therefore, requested to kindly strictly comply with the rules referred

above. It is also requested that the accounts of the Tehsil/ Town and Union councils for last
three years may kindly be obtained and sent to this Department for record and further
necessary action.
No. FD.SO (PFC) IV-1/2005/3287. Dated Quetta the 2 nd January, 2006.
Subject :- PLACEMENT OF LOCAL GOVERNMENT FUNDS WITH PRIVATE

BANKS.
The Hon’able Prime Minister of Pakistan has awarded an amount of Rs.

100.00 million through a cheque to all the District Nazims in Balochistan. A guideline has
also been provided by the Federal Government for deposit and utilization of this amount.
The Provincial Government has nothing to do in this regard.
Therefore, Finance Department, Government of Balochistan is not in a

position to tender any advice to any Bank or the District Government in the subject matter.
No. FD (S-VI) 1-4/2005-2006/3701. Dated Quetta the 23rd May, 2006.

537
SECTION-7
DISPOSAL OF UNSERVICEABLE
MACHINERY
( 537 - 538 )
539
NOTIFICATION
In supersession of all previous orders regarding the constitution of Committee

for the disposal/auction of un-serviceable Government machinery etc., the government of
Balochistan is pleased to constitute the following committees for the disposal of all kinds of
unserviceable machinery under control of administrative departments of the Balochistan
Government. The composition of the aforesaid committees will now be as follows:
1. PROVINCIAL HEADQUARTERS LEVEL (INCLUDING QUETTA CITY).
1. Director Agriculture Engineering Department. Chairman.

2. An officer from the Hqs M.L.A Zone ‘D’. Member
3. Deputy Secretary, Finance Department. Member
4.A representative of the concerned department
(not below the rank of Deputy Secretary) Member.
5. Any technical hand from the concerned deptt: Coop: Member.
as an expert advisor.
II. DIVISIONAL LEVEL (EXCLUDING QUETTA CITY)
1. Commissioner / Additional Commissioner. Chairman.

2. Representative of the I &P Department. Member
3. Representative of the concerned department Member
4. Deputy Director, Agriculture Engineering Member/Secy
2. The terms of reference of the committees shall be as stated below:
I. To assess and scrutinize un-serviceable machinery lying at various places.

(The department concerned shall provide a list from time to time of all un-
serviceable machinery to the concerned committee).
II. The disposal should normally be made by inviting sealed quotations after
suitable publicity through the press. Where the committee so feels, it could
resort to a public auction through a public auctioneer.
III. The decision to dispose of vehicles individually or in lots should be taken

by the disposal committee but, normally, disposal should be individually
for each vehicle. If the number of vehicles is large, the committee could
decide to invite quotations in two or more lots.
540
IV. Condemnation of vehicles or even their disposal would not entitle the
department concerned to an automatic replacement for the vehicle. This
would nearly enable it to demand a vehicle through the schedule of new
expenditure from the Finance Department or through the ADP from the
P&D Department, as the case may be.
V. Amounts realized from such sales, which should be realized in full before
the disposal of vehicles should be deposited under the appropriate
Government head of account i.e 1930-others-Sales of Stores and Materials.
No.FD(ADMN)XIII(13)/83. Dated 23 rd January, 1984
NOTIFICATION.
The Government of Balochistan is pleased to re-constitute the Committee for

disposal of all kinds of unserviceable machineries/ vehicles belonging to Agriculture
Engineering Department, as under :-
i) Superintending Engineer,
E&M Irrigation & Power Deptt: Chairman.
ii) Deputy Secretary

Finance Department . Member
iii) A representative of Commissioner

Quetta Division not below B-18 Member
iv) Any technical Hand from the

Concerned Department as Advisor. Member.
No. FD (X) 159/895/736-835.Dated Quetta the 9 th February, 1987

541
SECTION-8
DRAWING AND DISBURSING

OFFICER (DDO)
(541 - 542)
543
Subject :- DECLARATION OF DRAWING AND DISBURSING OFFICER.
Attention is invited towards para 3 of the General Financial Rules Vol: I under
which the Heads of Departments have been authorized to declare any Gazetted Officer
subordinate to them to be the Head of an office for the purpose of these rules and other
financial rules of Government. As such Education Department may declare the Vice
Chancellor, Balochistan University as Drawing and Disbursing Officer for the head under
which the University is given Grant-in-Aid.
U.O. No. FD (R) X-17/70.Dated Quetta the 7th March, 1973
Subject :- STATUS OF THE SUPERINTENDENTS OF NON-SECRETARIAT

DEPARTMENT.
The Finance Department has no objection if the Superintendents of attached

departments (Non-Secretariat Officers) are declared as Drawing and Disbursing Officers for
themselves, like the superintendents of the Secretariat.
No. FD (R) III-5/86/6422. Dated Quetta the 10th December, 1986.
Subject :- DECLARING THE SUPERINTENDENTS OF ATTACHED

DEPARTMENTS AS DRAWING AS DISBURSING OFFICERS.
The Government of Balochistan has been pleased to declare all the

Superintendents (BPS-16) of the attached Departments/ subordinate offices as Drawing and
Disbursing officers for themselves. The Accountant General is therefore, requested to please
issue salary slips, accordingly, in favour of all such Superintendents to enable them to draw
their pay.
No. FD (R) III-5/87/1298/1350. Dated Quetta the 1st March, 1987.

544
Subject :- DECLARING CHIEF DRAFTSMEN AND CIRCLE HEAD-

DRAFTSMEN IN BALOCHISTAN AS SELF-DRAWING
OFFICER.
The Government of Balochistan has been pleased to declare Chief Draftsman

and Circle Head Draftsmen in Balochistan as self-drawing officer. The Accountant General
is accordingly, requested to please issue Salary Slip in favour of all such officers to enable
them to draw their pay.
No. FD (R) III – 39/90/4066-71.Dated Quetta the 28 th July, 1990
Subject :- DECLARATION OF SECONDARY SCHOOL TEACHERS OF

BALOCHISTAN (B-16) AS DRAWING AND DIS-BURSING
OFFICERS.
The Finance Department agrees to declare the Secretary Schools Teachers/

S.E.T (B-16) as Self Drawing Officers. Salary Slips of the S.E.T (B-16) may kindly be
issued, accordingly.
No. F (R) VII-13/91. Dated Quetta the 4 th August, 1991.
Subject :- DECLARATION OF HEAD OF AN OFFICE.
Non-gazetted employee can not be declared as D.D.O unless a special

permission in any peculiar case is obtained from the Competent Authority. However, District
Accounts Officer may please provide the copy of the orders which have been issued so far by
the various Departments under which Non-gazetted employees have been declared as D.D.Os
No. FD (R) VI-3/1993/286, Dated Quetta the 13th February, 1993.

545
Subject :- WITHDRAW OF DDO POWERS FROM ASSISTANT DISTRICT

HEALTH OFFICERS OF HEALTH DEPARTMENT.
Attention is invited to para-142 of Treasury Rules which is reproduced as

below:-
“The head of an office may authorize any gazetted officer
serving under him to sign a bill or order for him,
communicating the name and the specimen signature of the
officer to the disbursing office concerned. This will not,
however, relieve the head of the office, in any way, of his
responsibility for the accuracy of the bill or for the disposal
of the money received in payment”
2. Administrative Department may, therefore, take further necessary action at its

own, in withdrawing power of DDO delegated to the Assistant District Health Officer.
No. FD (R) VI-3/93/367. Dated Quetta the 14th February, 1993
Subject :- DECLARATION OF SECONDARY SCHOOL TEACHERS (S.S.Ts) OF

BALOCHISTAN (B-16) AS DRAWING AND DISBURSING OFFICERS.
This department’s letter No. FD (R)VII-13/91 dated 4th August, 1991 is

withdrawn with immediate effect.
2. The salaries of the S.S.Ts will hence-forth be drawn and disbursed to them by
the Heads of Institutions/ Offices.
No. FD (R) VII-13/91/983-986, Dated Quetta the 12th June, 1994.

546
Subject :- DRAWING AND DISBURSING POWER.
Under para-142 of the Federal Treasury Rules read with para-3 of G.F.R
Volume – I , Administrative Department is competent to declare any gazetted officer,
working under him, as D.D.O.
No. FD (R) VI-3/97/2246. Dated Quetta the 5th May, 1997.
Subject :- DECLARATION OF D.D.O.
Under GFR-3 the head of the department has been authorized to declare any
gazetted officer subordinate to him to be the DDO. Head of the department means
Administrative Secretary. The instant case may be disposed of accordingly.
No. FD. (R-I) VI-31/99/1712-1. Dated Quetta the 21st September, 1999.
Subject:- GRANT OF PERMISSION TO HEAD DRAFTSMEN OF

DIRECTORATE OF MINERAL DEVELOPMENT TO DRAW PAY
AND ALLOWANCES AT PAR WITH THE GAZETTED OFFICERS.
A perusal of the orders issued by the Department shows that the individual is
Head Draftsman (B-14) and not Circle Head Draftsman (B-16). Similarly another individual
was allowed selection grade B-16 and not promoted as Circle Head Draftsman (B-16).
Therefore, both the categories i-e Head Draftsman (B-14) as well as selection grade holder
(B-16) have not been declared as self drawing officers by this Department. It is however,
pointed out that the Government has already issued orders under which salaries to all the
employees in Quetta District are being paid through cheques.
NO.FD (R-I) III-35/D.E/2000/580. Dated Quetta the 12th April, 2000

547
Subject: D.D.O POWERS.
There is some confusion as to who is competent to declare a Government

servant as D.D.O.
2. It is to clarify that Rules 142 of Treasury Rules is very clear which is re-
produced below:-
“The head of an officer may authorise any gazetted officer serving under
him to sign a bill or order for him, communicating the name and the
specimen signature of the officer to the disbursing officer concerned. This
will not, however, relieve the head of the officer, in any way, of the
responsibility for the accuracy of the bill or for the disposal of the money
received in payment.”
3. It is requested that all such cases may kindly be disposed of in the light of
Rules mentioned above.
NO.FD (F-1) VI-3/2001/VOL-III. Dated Quetta, the 27 th August, 2001.
ORDER
As stop-gap arrangement to enable the staff working in the newly established

district governments, to draw their pay and allowances and contingencies the following
officers are immediately declared D.D.O for the period of 30 days , from the date of this
order if not already declared D.D.O by their concerned departments:
1. All District Coordination Officer.

2. All Executive District Officer Revenue.
3. All Executive District Officer Finance and Planning.
4. All District Administrative Officer.
2. In the meanwhile they are advised to approach their respective head of offices
to declare them D.D.O as laid down in Rule 142 of Central Government Treasury Rules as
adopted by Government of Balochistan.
NO.FD(R-I)VI-3/2001/7131-7215. Dated Quetta, the 28th August, 2001

548
ORDER.
In partial modification of this department’s order No. FD (R-I) VI-

2001/131/2001/7131-7215 dated 25-08-2001, the Executive District Officers, Revenue and
District Administrative Officer have already been declared D.D.Os in connection with all the
Heads of Accounts previously being operated by the Deputy Commissioners. Similarly all
other district level officers previously working as D.D.Os in connection with the Heads of
Accounts previously being operated by them will continue to work as such. For left over
Heads of Accounts the District Coordination Officers shall notify relevant officers as D.D.Os
for drawal of salary and allowances for the month of September, 2001 only, subject to
fulfillment of all other required formalities. The District Coordination Officers and the
District Officers in case of left over accounts shall refer the cases to the relevant
Administrative Departments/ Finance Department for issuance of regular notification in this
regard.
No. FD (R-I) VI-3/2001/7296/7451-7513. Dated Quetta the 28 th September, 2001.

549
CHAPTER-V
SECTION-1
ECONOMY MEASURES
(549 - 550)
551
Subject :- ECONOMY IN THE NON-DEVELOPMENT EXPENDITURE.
In view of the proclamation of state of “Emergency” by the President of

Pakistan, the Government of Balochistan have decided that in matters not affecting the War-
effort, savings should be achieved in order to meet urgent and significant financial demands,
by curtailing ordinary non-development expenditure in the following manner :-
STAFF.
(1) There should be no proposal for creation of a new post;
(2) No vacant post should be filled in even if interviews have been held,
and candidates have been selected for appointments. Letters of
appointments in such cases should not be issued;
(3) Promotions should not be made except in cases where specific
approval of the Governor is obtained;
CONTINGENCIES.
(4) No transport/vehicles should be purchased;

(5) No contingent-paid staff should be employed;
(6) Avoidable trunk-calls and local calls over telephones should be
checked;
(7) Use of stationery should be economized, and purchase of books and
periodicals should be stopped;
(8) No typewriter or duplicator should be purchased, and purchase/repairs
of furniture and dead stock should be stopped;
(9) Expenditure on Laboratory equipments, chemical apparatus should be
minimized and purchase of medicines and other equipments be
stopped;
(10) Miscellaneous items such as purdahs, office clocks, durrees etc, should
not be purchased; and
TRAVELLING ALLOWANCE.
(11) Ordinary internal tours should be conducted only in

very urgent needs.
2. The above instructions may kindly be very strictly observed.

3. Appeal on behalf of the Government of Balochistan is made to all officers and
officials to effect economy in all spheres of activities including their personal/living habits.
No.B-6(2)/71. Dated Quetta, the 8 th December, 1971.

552
Subject :- ECONOMY IN THE NON-DEVELOPMENT EXPENDITURE.
Reference this Department’s circular letter No.B-6(2)/71, dated 8th December,

1971, and to request that the balance on account of Rest and Recreation Allowance “other
Allowances and Honoraria” should henceforth neither be utilized nor re-appropriated without
the prior approval of Finance Department and that in the mean-time the following
information in this connection may kindly be supplied to this Department by the 20 th
December, 1971, positively :-
1. Budget Provision on account of Rest and Recreation Allowance for 1971-72.

2. Total Expenditure incurred upto-date.
3. Balance.
No.B-6(2)/71. Dated Quetta, the 16th December, 1971.
Subject :- MEASURES FOR ECONOMY IN NON-DEVELOPMENT

EXPENDITURE.
The Government of Balochistan is viewing with concern the ever-increasing

expenditure on Administration. This obviously results in retarding the pace of development
and it has become imperative that utmost economy in such expenditure be exercised, so that
more and more resources become available for developmental needs. With a view to effecting
economy in non-development expenditure, the following decisions have been taken :-
i) The powers delegated to the Administrative Department/Heads of
Departments/Heads of Attached Departments/offices vide Part-I Powers
Common to all Departments S.No.1 (at page-7) of the Delegation of Powers
under the Financial Rules and the Powers of Re-appropriation Rules, 1962
regarding creation of posts should be exercised with regard to financial
propriety and regularity and no temporary post may be created without
consultation of the Finance Department.
ii) The powers delegated to Administrative Departments/Heads of
Departments/Heads of Attached Departments/offices vide Part-I Powers
Common to all Departments S.No.5 (at page-16) of the delegation of powers
under the Financial Rules and the Powers of re-appropriation Rules, 1962
regarding re-appropriation of funds should be exercised with discretion and
budget provision allowed for specific purposes should not be allowed to be re-
appropriated for other purposes, if that specific provision had remained
unutilized for one reason or the other.
iii) The powers delegated vide Part-I Powers common to all Departments S.No.7
(page-7) of the West Pakistan Delegation of Powers under the Financial Rules
and the Powers of re-appropriation Rules, 1962 regarding purchases and
553
replacement of vehicles, including commercial vehicles, jeeps and landrovers

should be exercised only in exceptional cases where it is adequately
established that such purchases and replacement are economical and in the
best interest of public service.
No.FD(R)VI-2/74. Dated Quetta, the 5th May, 1975.
No post which had remained vacant for more than a year should be filled in
without prior concurrence of the Finance Department and no new post should be created.
2. On account of prevailing economic situation in the country, there is severe
resource constraint which further underlines the necessity of enforcing maximum economy.
The question now is not of desirability but of the imperative of containing the expenditure. In
view of this, it has been decided that no vacant posts should be filled. In exceptional
circumstances where filling up of vacant posts or creation of new ones are considered
absolutely unavoidable, the proposals may be referred for prior concurrence to the Finance
Department. The Audit Officers/Treasury Officers will honour the sanction letters issued for
the creation of new posts only if these are endorsed by the Finance Department.
No.FD(R)VI-2/1977. Dated Quetta, the 13 th July, 1977.
The matter regarding purchases of vehicles (Cars, Jeeps and heavy vehicles)
was discussed with the Martial Law Administrator, Zone ‘D’ and it has been decided that no
such vehicle be purchased during the current financial year. Hence the allocations/budget
provisions already made for this purpose may kindly be considered as withdrawn/cancelled.
2. Five percent cut imposed on the non-development Budget will not mean that it
will apply on the vacant posts or the provisions for vacant posts be shown as saving on this
account but it will apply to all the primary units under the respective major heads i.e. that five
percent saving are to be shown under the pay of officers, pay of establishment, T.A. other
allowances and Honoraria and Contingencies.
No.FD(R)VI-2/1977-E.M. Dated Quetta, the 23rd October, 1977.

554
Subject :- ECONOMY MEASURES IN BALOCHISTAN.
Five percent saving under pay of officers, pay of establishment does not mean
that a cut of 5 % is to be imposed on the pay of individuals, but it means that a saving to the
extent of 5 % is to be shown/rendered under all minor heads.
No.FD(R)VI-2/1977-E.M. Dated Quetta, the 1st November, 1977.
In supersession of this Department’s letter of even number dated the 5 th

January, 1978 and in pursuance of the announcement made by the President of Pakistan in his
address to the nation on 27th July, 1979, it has been decided to adopt the following measures
to effect economy in the use of Government Transport :-
a) Transport may be used by all touring/field officers for official work subject to
the condition that monthly expenditure should not be more than Rs.1500/- in
the case of light vehicles and Rs.2000/- in the case of heavy vehicles.
Maintenance of Log Books shall be the responsibility of the officers to whom
the Government Transport has been provided. They shall pay to Government
for the use of Government Transport on private purposes in accordance with
the prescribed rates;
b) A ceiling of 400 miles per month is hereby fixed in respect of non-touring
officers who are provided with Government Transport. This will include 250
miles for official duty at Quetta. In such cases the Conveyance Allowance @
Rs.150/- per month shall not be admissible;
c) Government vehicles shall immediately be withdrawn from officers who wish
to avail of Conveyance Allowance. They will be provided transport for official
use after filling out the requisition slips prescribed by the Services and General
Administration Department;
d) Luxury Cars of more than 1600 cc shall be withdrawn from such officers who
are currently using them;
e) Old vehicles which entail considerable maintenance cost may be auctioned
immediately. Services and General Administration Department may take
necessary steps to implement this decision.
2. Necessary instructions for use of Government Transport by Martial Law

Officers will follow.
3. These orders will take effect from 2-9-1979.
No.FD(R)VI-2/79-E.M. Dated Quetta, the 4th September, 1979.

555
In pursuance of announcement made by the President of Pakistan in his address to the

nation on 27th July, 1979 to effect economy in non-development expenditure, the Governor of
Balochistan has been pleased to order that the following further economy measures may be
adopted in Balochistan :-
1) Visits of Field Officers to Quetta.

Administrative Secretaries to Government and Heads of Attached
Departments will ensure that visit of Field Officers out of their jurisdictions
and particularly to Quetta are restricted. Prior written permission of the
Administrative Secretaries / Heads of Attached Departments shall be
necessary in this regard.
2) Frequent Transfers.
Attention is invited to para-4 of this department circular letter of even number

dated 27-8-1979.
3) Ban on Purchase of Luxury / novel items.
The existing ban shall continue to remain in force. Prior permission of the
Finance Department would be required for purchase of office
furniture/equipments.
4) Ban on creation of new posts.
Attention is invited to para-2 of this department circular letter of even number

dated 27-8-1979.
Ban on up-gradation of posts, grant of advance increment and Honoraria,
Attention is invited to para-5 and 6 of this Department circular letter of even

number dated 27-8-1979 under which a ban has already been imposed on the
up-gradation of posts and grant of advance increments. A ban on the grant of
honoraria is also hereby imposed.
5) Meetings in Islamabad and other Provincial Capitals,
Participation of Administrative Secretaries / Heads of Attached Departments

in routine meetings should be avoided. Only important meetings where our
absence would be prejudicial to the interest of the province may be attended.
Most direct travel routes will be adopted.
6) Meetings of Field Officers at Quetta.
Routine meetings are held at Quetta to which Field Officers are frequently
invited. The Administrative Secretaries and the Heads of Attached
Departments will ensure that such meetings are avoided. As far as feasible
556
participation may be restricted to those officers who are indispensably

required. Field Officers attending such meetings should travel together and
should not be accompanied by lower functionaries and Naib Qasids.
7) Purchase of News Papers.
Except for Administrative Secretaries and Heads of Attached

Departments/Autonomous/Semi Autonomous Bodies, purchase of News
Papers and Magazines shall be discontinued for all other officers.
8) Contingent Staff.
Ban is hereby imposed on employment of new contingent/work charged staff.

The existing contingent and work charged staff shall continue on this basis
during the current financial year. Their regularization will be considered
during next financial year 1980-81.
9) Hot and Cold Whether Charges.
The hot and cold whether charges should be allowed from 1 st December to 28th
February instead of 15th November to 15th March.
2. The above economy measures will be effective from 2nd

September, 1979.
No.FD(R)VI-2/E.M. Dated Quetta, the 4th September, 1979.
In supersession of this Department circular letter of even number dated 4th

September, 1979 and in pursuance of the decisions arrived at by the Martial Law
Administrators’ Conference held on the 25th November, 1979, the Governor / Martial Law
Administrator, Balochistan has been pleased to order the adoption of following economy
measures in the use of Government Transport with effect from 1st January, 1980 :-
i) Government Transport shall not be utilized for journeys between office and
residence. It shall be the responsibility of all officers at Provincial/Divisional
Districts and lower levels to ensure scrupulous compliance of these orders;
ii) Government Transport shall not be utilized for journeys between office and
residence by officers serving in Autonomous Bodies under the control of
Provincial Government;
iii) A revised limit of 250 miles per month is hereby fixed in respect of all non-
touring officers for performance of official duties. Any excess over this
mileage will be paid for by the officer himself in accordance with the
prescribed rates;
iv) A reduced limit of Rs.1200/- p.m. is fixed for all civil touring officers. Any
excess over this limit will be paid for by the officer himself in accordance with
the prescribed rates;
557
v) A limit of Rs.1500/-p.m. is fixed for all heavy duty vehicles;

vi) Conveyance Allowance admissible at the rate of Rs.150/-p.m. is hereby
restored to officers owing private cars with effect from 1-1-1980;
vii) While the use of bicycle is not being made mandatory for transportation
between office and residence, the use of the same may be encouraged.
No.FD(R)VI-2/80-E.M. Dated Quetta, the 5th January, 1980.
Subject :- LIMITS ON THE USE OF RESIDENTIAL TELEPHONE.
The question of raising the limits of expenditure on residential Telephones has

been under Government consideration for some time, particularly in view of the fact that
charges per call have been progressively used by the T & T Department over the past few
years. In order to obviate un-necessity of revising the limits with every increase in the
prescribed rules, it has been decided to raise the existing limits of expenditure on use of
residential telephones, on the basis of the number of local calls, that each category officers
should be allowed. Accordingly, the Government prescribed the following number of free
local calls with effect from February, 1982:-
a) Chief Secretary, Additional Chief Secretary, No limit.

Secretaries, Home, Finance, S&GAD and
Inspector General of Police.
b) Member Board of Revenue, Commissioners of 900 calls

Divisions, Secretaries and Additional Secretaries per month.
To Government (other than those mentioned
in “a” above).
c) Joint Secretaries & Deputy Secretaries to 700 calls

Government. per month.
Deputy Commissioners, Heads of the attached
Departments, DIG Police & Superintendents of Police.
d) Regional & Divisional Heads of Departments 500 calls

per month.
(other than those covered in “c” above).
e) All other officers. 300 calls

per month.
2. It has also been decided that line rents on telephones will be paid by the
Government in addition to the bills for the number of calls mentioned above.
No.FD(R)X-30/82/798-898. Dated Quetta, the 31 st March, 1982.

558
Subject :- HOSTING OF OFFICIAL DINNERS.
Reference this Department’s letter of even number dated 28-07-1981, and to

state that as far as possible, austerity may be observed in hosting official lunches and dinners.
The expenditure on such functions should not normally exceed Rs.60/-per head.
No.FD(R)VI-2/83/1762-1814. Dated Quetta, the 5th May, 1983.
Subject :- REDUCTION OF BUDGET DEFICITS DURING 1988-89.
For several reasons, the gap between revenue receipts and expenditure has
been widening in this province for the last few years. It is not possible to reduce the resource
gap by augmenting provincial resources at least as a short term measure. There is no option
but to improve recovery position of dues and to control wasteful expenditure to reduce budget
deficits as far as practicable.
2. Considering the pros and cons of the issue, the Chief Minister has been
pleased to issue the following directives for reducing budget deficits during 1988-89 :-
(1) The Administrative Departments should not initiate any proposal for creation
or up-gradation of posts including re-organization of department or office
during 1988-89 except in exceptional cases.
(2) The departments should restrict expenditure within the allocated budget.
(3) There should be bare minimum expenditure on alteration/addition in

government buildings.
(4) The revenue collecting departments should improve recovery position of all
dues/loans/charges, by all means.
No.FD-4(1)/88.Dated Quetta, the 20th July, 1988.
Subject :- CONTROL OF THE BUDGETARY EXPENDITURE DURING 1988-89.
Various options for generating comparable savings to offset the uncovered

portion of the revenue deficit during 1988-89 were considered by the Provincial Government
and it has been decided to enforce the following measures to achieve the target :-
1. There will be a compulsory twenty percent cut on the overall size of the current
expenditure for the year 1988-89. The Administrative Departments will ensure by
all means to limit their expenditure within the modified grant 1988-89 which will
be communicated separately by the Finance Department.
559
2. The Directives contained in the Finance Department’s circular letter No.F.I-(4)/88

dated 20-7-1988 will be implemented in letter and spirit by all the Administrative
Departments. No proposal for budgetary expenditure will be submitted which
contravenes any of the instructions contained therein.
3. There will be complete ban on filling of vacant posts in this province with
immediate effect.
4. No supplementary budget will be entertained. The Finance Department will not
accept any extra budgetary liabilities on any consideration, as such.
2. These instructions may please be brought to the notice of all sub-ordinate offices
under administrative control including all the Drawing and Disbursing Officers for strict
compliance.
No FD(R)VI-2/89-EM. Dated Quetta, the 26th January, 1989.
The Government of Balochistan is pleased to abolish with immediate effect,

all such posts which have been lying vacant in any department or its attached / subordinate
offices since June, 30th 1989 or earlier.
No.FD(R)VI-2/E.M/90/1980-2090. Dated Quetta, the 17th June, 1990.
The contents of this Department’s letter No.FD(R)VI-2/E.M/90/1980-2090,

dated the 17th June, 1990 has created some mis-understanding in some quarters. It is,
therefore, further clarified that the instructions apply to only such posts which have been
lying vacant since June 30th 1989 or from earlier dates. In other words, the instructions do not
apply to any post created since July, 1st 1989 or under the budget 1989-90 and such posts may
be filled up by the Administrative Departments, as usual.
No.FD(R)VI-2/E.M/90/2384-2484. Dated Quetta, the 30 th June, 1990.
The Government of Balochistan has decided that following economy measures

will be strictly observed for controlling Revenue Budget during 1990-91 :-
1) There will be complete ban on purchase of durable goods and vehicles except
those purchased under Foreign Aided Projects. The ban will not apply for
vehicles purchased for Speaker and Ministers.
2) The Finance Department will not normally entertain new proposals for
incurring expenditures during current financial year. As such the Departments
shall exercise utmost restraint in submitting proposals for supplementary
grant.
560
3) There will be complete ban on up-gradation of posts.

4) The Administrative Departments will take immediate measures for conversion
of S.T.D telephones into non-S.T.D of various offices and residential
telephones for all categories of officers except Administrative Secretaries and
above.
5) Expenditure on official ceremony / entertainment may be reduced to just half
of the budget provision.
6) Travel out-side the Province is restricted except where the exigencies of public
service so demand.
7) Expenditure on P.O.L may be controlled to absorb the effect of current price
kike by restricting travels/tours proportionately.
8) Expenditure on repairs/maintenance of buildings etc; may be cut down to a
total of 30% inclusive of present 10% cut.
9) The delegation of powers rules will stand suspended during 1990-91 such that
category-I officers (including Administrative Secretaries and Heads of
Attached Departments) shall not subscribe to more than two news papers and
category-II officers to only one news paper with the exception of Public
Relations Department and officers in B-21 and above who may continue with
existing arrangement.
10) Campaign will be launched for ensuring full recovery of dues and taxes. Board
of Revenue shall activate Tax Collectors to ensure full recoveries.
11) The Administrative Department shall submit proposals for widening taxation
base and for increasing rates of existing taxes/duties in respective sectors.
12) The Heads of Department shall keep watch over the monthly expenditure and
avoid wasteful and un-necessary expenditure by all means.
13) The no limit category telephone holders may exercise self imposed control for
keeping expenses on telephone charges to the minimum.
2. It is requested that above decisions are implemented by the Departments in

letter and spirit.
No.FD(R)VI-2/EM/90/753-832. Dated Quetta, the 3rd February, 1991.
Correspondence resting with this Department’s circular letter No.FD(R)VI-

2/90/6401-26, dated 18th November, 1990, on the subject cited above and to say that in a
meeting held under the chairmanship of Senior Member Board of Revenue, it has been
decided to revive the posts reserved for promotion quota. Administrative Departments may
process the cases of promotion of the individuals concerned against the posts which have
been abolished as an economy measures vide this Department’s letter No.FD(R)VI-
2/EM/90/1980-2090, dated 17-6-1991 under intimation to this department.
No.FD(R)VI-2/91/EM/3820-50. Dated Quetta, the 26th September, 1991.
The Provincial Cabinet meeting held on 20th October, 1991, made following
decision to be strictly followed :-
1. To impose a cut of 5% on Revenue expenditure.
2. There may be a complete ban on purchase of durable goods and vehicles,

except those required for implementation of foreign aided projects. The
561
vehicles required for Law enforcing agencies and medical purposes will be
exempted.
No.FD(R)VI-2/91/EM/91. Dated Quetta, the 23rd November, 1991.
The Provincial Cabinet in its meeting on 5th October 1992 has decided as follows:-
1. 10% economy cut.

2. Ban on up-gradation of the posts.
3. Ban on creation of posts.
4. Ban on purchase of durable goods including vehicles.
2. It has been decided that all the Administrative Department will exercise their
own judgment in making this 10% cut. However, a few areas are indicating where it will be
possible to exercise economy:-
a) Where work will not suffer, vacant posts may not be filled.
b) Economies should be affected in purchases and utilities.
c) Traveling should be resorted to where necessary and required.
It has been observed that on the tours of the head of the attached departments
he is accompanied by almost all the officers of Headquarter.
d) Economies in the use of vehicles thereby reducing expenditure on POL and
maintenance.
e) Serving lunches/ dinners in official meetings and workshops/conferences be
avoided and wherever necessary modest lunch boxes may be served.
The expenditure on hospitality for foreign guests should be curtailed. The
ceiling fixed for expenditure on entertainment under revised system of
financial control and budgeting may be strictly observed. No request for
relaxation will be entertained by the Finance Department.
f) Official travel and other expenditure should be curtailed to levels which are
absolutely essential so that the expenditure remains within the sanctioned
budget.
g) Consumption of energy (Electricity, Gas, POL) should be economized.
h) There will be ban on purchases of Air conditioners during the financial year
1992-93.
i) Telephone facilities may be used productively and economically direct dialing
may be avoided where possible.
j) Lately the Health Department has been liberal in recommending cases for
medical treatment abroad. Cases should only be recommended where the
patient has been treated at the best institutions in the country, further treatment
is not possible within the country and treatment abroad will bring definite
relief and healing.
k) News papers supplied to the Ministers by the Information Department should
be reduced to the essential ones.
3. The Administrative Secretaries as Principal Accounting Officers should draw

up details of the cut that they propose to impose. This will cover all the heads of accounts.
562
Details of these cuts should be furnished to the Finance Department by 20th October, 1992
positively and modified release orders will be issued by the Finance Department thereafter. If
any cut is proposed in the provision for utilities, it should be ensured that sufficient funds
remain available to meet all liabilities and to pay bills for the whole year. No additional funds
will be provided at the time of Excess and Surrenders adjustment.
4. It will be appreciated that the Departments have been given full flexibility for
making the 10% cut. However, if particulars of the cut imposed are not provided by the due
date mentioned above, the Finance Department will make necessary cut on its own.
No.FD(R)VI-2/91/EM. Dated Quetta, the 8th October, 1992.
The ban imposed on “Purchase of Durable Goods” vide this Department’s

Notification of even number dated 30th October, 1993 is extended upto February, 28 th 1994
with immediate effect, in order to reduce the deficit cash balance.
2. The Development Expenditure shall remain exempted from the purview of this
ban.
No.FD(R)VI-2/EM/92-93/Vol:-II/2308-2406.Dated Quetta, the 22nd December, 1993.
Subject :- MEASURES TO CHECK OVER-SPENDING IN PUBLIC WORKS

AND FOREST DEPARTMENTS.
The Government of Balochistan has been observing with concern the

increasing quantum of financial irregularities with complete disregards of financial rules and
lack of budgetary control in the Public Works Departments. The Divisional
Officers/authorities to draw money by cheques have been incurring expenditure in excess of
the budgetary provision. This un-authorised drawals have resulted in heavy over spending
causing serious financial problems for the Government. Under the relevant rules, incurrence
of the expenditure is subject to the provision of funds and no government servant is
authorised to spend public money in excess of the budget provision without previously
obtaining an extra appropriation.
2. In order to obviate the possibility of un-authorised expenditure by the officers

authorised under the rules to draw money through cheques, it has been decided to introduce
the following procedure in the above departments with effect from 1st May, 1994 :-
563
(i) Copies of orders containing distribution of current year budget grants should
be supplied to the concerned District Accounts Officer/Treasury Officers, if
not already supplied. Copies of the distribution of budget grants shall be
furnished to the concerned District Accounts Officer/Treasury Officers as
soon as possible after the budget has been passed by the Provincial Assembly
and the Schedule of authorised expenditure is authenticated by the Chief
Minister but not later than the 31st July in any case.
(ii) The Officer drawing the cheque shall furnish to the District Accounts
Officer/Treasury Officers a schedule of the cheque in Form-II under sealed
cover. Cheques not accompanied by the Schedule in Form-II shall not be
entertained by the District Account Officer/Treasury Officers.
(iii) The District Accounts Officer/Treasury Officers shall note the original Budget
allocation as well as all subsequent additions to and reduction in these
allocations separately in respect of each Public Works Division and District
Forest Officers in a Register in Form-I. The District Accounts
Officer/Treasury Officer shall watch that funds allocated by the departments
do not exceed the budget provision as provided to them by the Finance
Department.
(iv) All cheques for payment shall with effect from 1st May, 1994 be routed
through the District Accounts Officer/Treasury Officers who will make entries
of payment of each cheque in his register, workout balance after each payment
and record payment order on the cheque only if budget provision is available.
The District Account Officer/Treasury Officers shall not record pay order in
case the Budget Provision has been exhausted, is insufficient, or the budget
distribution statement has not been supplied to him.
(v) Income Tax and Security deduction from the bills of Contractors as indicated
in the schedule of cheques shall also be entered in the Form-I of the Register
to be maintained in Treasury under Column No.11, 12, & 13.
2. All Officers may be directed to furnish immediately the

documents/information to the District Accounts Officer/Treasury Officers concerned in
respect of the current financial year. The details of amount drawn so far through cheque
already issued from 1st July, 1993 onward and un-spent balance may also be forwarded to the
concerned District Accounts Officer/Treasury Officers immediately but not later than 30th
April, 1994.
No.FD(SO-VII)13(5)/94/2306-90. Dated Quetta, the 13 th April, 1994.
In supersession of all previous orders on the subject, following decisions of

the Provincial Cabinet are hereby circulated for implementation and strict compliance with
immediate effect :-
1. Complete ban on purchase of Vehicles, Machinery, Equipments, Creation of
Posts, Appointments and Up-gradation of posts is imposed.
564
2. All residential telephones of officers below BPS-19 will be disconnected

immediately with the exception of officers of Police and District
Administration.
3. The Ministers/Advisors will be provided with two official vehicles while all
other authorized officers will use only one vehicle.
4. All other vehicles being used shall be surrendered immediately. All the
vehicles of Projects and Attached Departments being used by the Ministers
and secretaries shall be surrendered. For touring purposes, Pool vehicles will
be used.
5. Only one News Paper will be provided at Government expenses to

Ministers/Advisors and to those officers who are already availing this facility
under the prevailing rules.
6. Entertainment in official meetings is dis-allowed except for official

delegations.

Ministers/Advisors and all those officers who are already availing this facility.
8. Complete ban on repair, addition, alteration in Governor House, Chief

Minister’s House, residences of Ministers, Secretaries, Commissioners,
Deputy Commissioners, Inspector General of Police, DIG’s and SP’s.
9. Complete ban on use of Air conditioners in the offices/residences of

Commissioners, Deputy Commissioners. DIG’s, SP’s and all other officers
below BPS-20 including Heads of all Divisional and District offices.
10. Complete ban on installation of more than one fax machine in a department
for Ministers/Secretaries.
No.FD(R-II)1-2/98/886-986. Dated Quetta, the 1st July, 1998.
Subject :- DISCONNECTION OF OFFICIAL RESIDENTIAL TELEPHONES.
In pursuance of the decision of Provincial Cabinet, the official residential

telephone of all the officers in B-18 and below working in the Province of Balochistan, with
the exception of officers of Police and District Administration, will be disconnected with
immediate effect. The list of officers whose residential telephones are to be disconnected are
as under :-
SECRETARIAT.
1. Deputy Secretaries/Secretary of Board of Revenue/Land Record.
565
2. All under Secretaries.

3. All Section officers.
4. All Private Secretaries.
DIVISIONAL LEVEL / DISTRICT LEVEL.
1. Deputy Directors and equivalent post.
2. Livestock Dev: officers and equivalent posts.
3. Principal/Farm Superintendent and equivalent posts.
4. Sheep Research officers and equivalent posts.
5. Nutrition officer and equivalent posts.
6. Disease Investigation Officers and equivalent posts.
7. Director Land Record.
8. Settlement officers.
9. Director Civil Defense.
10. Executive Engineers/Technical officers/Senior Geologists.
11. Assistant Professors/Senior Registrars (Education/Health/BMC).
12. Senior Instructors Poly Technical/Commercial Institutions.
13. Electric Inspector.
14. Director Excise & Taxation.
15. Divisional Forest Officers (DFOs).
16. Senior Malaria Superintendent/Malaria Control Officers.
17. Inspector of Mines and equivalent posts.
18. Presiding officer Labour Court.
19. Controller Government Printing Press.
20. Chief of Sections. P&D Department.
21. Assistant Chief of Sections, P&D Department.
22. Secretary Balochistan Public Service Commission.
23. All Grade-18 and below officers in Provincial Assembly Secretariat, Quetta.
2. Instructions for similar action may also be issued to subordinate offices outside
Quetta.
No.FD(R-II)VI-2/98/987-1087. Dated Quetta, the 1st July, 1998.
In pursuance of the decision of Provincial Cabinet, the Secretary Finance is

authorized to cancel the Drawing and Disbursing Powers of all those officers who are
empowered to issue cheques including XENs, Project Directors, Assistant Directors of Local
Government, District Forest Officers etc; who are proved for the misuse of such powers.
No.FD(R-II)1-2/98/715-800. Dated Quetta, the 1 st July, 1998.
Subject :- RETENTION OF ONE TELEPHONE EACH IN OFFICE AND

RESIDENCE.
In continuation of this department’s letter No.FD(R-II)VI-2/98/987-1087,

dated 1-1-1998 on the subject noted above it has also been decided by the Provincial Cabinet
566
that only one telephone will be retained each at Office and Residence of all officers. The
telephone in excess of one functioning in any office or residence be disconnected
immediately. The exchange functioning in Governor House, Chief Minister’s Secretariat and
Civil Secretariat shall continue.
No.FD(R-II)VI-2/98. Dated Quetta the 20th July, 1998.
In continuation of this department’s letters No.FD(R-II)VI-2/98/1618-1718,

dated 27-7-1998 on the subject noted above the position is further clarified as under :-
“For the time being w.e.f. 1-8-1998 only Lump Sum payment would be made
on monthly basis for the POL to the Ministers and to those officers who have
been authorized vide S&GAD’s letter No.SGA (T&T)1-34/97, dated 20-5-
1997 to use the Government Vehicle. This amount will be drawn by the
respective Departments on the contingent bills”.
No.FD(R-II)VI-2/98/1830-1929. Dated Quetta, the 1st August, 1998.
Subject :- RESTORATION OF DISCONNECTED OFFICIAL RESIDENTIAL

TELEPHONES.
Reference this Department’s letter No.FD(R-II)VI-2/98/987-1087, dated 1-7-

1998 the official residential telephones of the Deputy Secretaries of various Government
Departments, which were disconnected temporarily consequent upon introduction of
economy measures adopted, in the beginning of current financial year, have now been
allowed by the Government to be restored.
2. In view of above, it is requested that the official residential telephones of the
Deputy Secretaries previously disconnected may please be restored immediately.
No.FD(R-II)VI-2/99. Dated Quetta, the 1st December, 1998.
Refer to sub-para-7 of para-1 of this department’s circular letter No.FD(R-

II)1-2/98/886-986, dated 1st July, 1998 on the subject cited above and to lift the ban on
Honorarium with immediate effect. However, overall budgetary allocation in this head is
reduced by 50%.
No.FD(R-I)II-11/98/1920-2020. Dated Quetta, the 31st December, 1998.
The Government of Balochistan is pleased to enforce following Economy

Measures during the current financial year commencing from 1st July, 1999 :-
567
1. No supplementary grant will be allowed unless it is approved by the Chief

Minister on a summary routed through this department along with the
proforma designed for the purpose.
2. No re-appropriation will be made from or to the establishment charges without
the prior concurrence of this department.
3. Complete ban on creation of new posts, un-gradation of posts and appointment
of any contingent staff;
4. Complete ban on purchase of vehicles, equipments and furniture/fixture.
5. Complete ban on foreign treatment, participation in seminars, conferences,
workshops and training courses abroad;
6. Complete ban on printing of calendars, diaries and greeting cards;
7. Complete ban on holding of meetings/functions in hotels, serving of
entertainment in official meeting except for official delegations. Complete ban
on serving lunches and dinners in official meeting and decorative lights on the
buildings;
8. Complete ban on grant of Honorarium, Over-time/Extra-time allowances;
Ministers/Advisors and all those officers who are already availing this facility;
10. Complete ban on repair, addition, alteration in Governor House, Chief
Deputy Commissioners, Inspector General of Police, DIG’s and SP’s;
11. Complete ban on use of Air conditioners in the offices/residences of
Commissioners, Deputy Commissioners, DIG’s, SP’s and all other officers
below BPS-20 including Heads of all Divisional and District officers;
12. Complete ban on installation of more than one fax machine in a department
for Minister/Secretary.
No.FD(RII)VI-2/99/1020-1119. Dated Quetta, the 21st August, 1999.
In continuation of this department’s letter No.FD(R-II)VI-2/99/1020-1119,

dated 21-8-1999 on the subject noted above, the Governor of Balochistan is further pleased to
enforce following Economy Measures with immediate effect and until further orders :-
1. Complete ban on purchase of all durable goods;
2. Repair and maintenance of all durable goods including Government Vehicles

shall be completely banned;
3. Austerity measure already circulated to the departments shall be followed to

its essence. Any department would attract strict disciplinary action against the
officer/official responsible;
568
4. All the departments shall complete an exercise within a period of two months
to unveil the “GHOST EMPLOYEES” and submit consolidated report to this
department for its onward submission to the Governor Balochistan;
5. Apart from above mentioned list all departments are permitted to incur
expenditure according to the released budget of current financial year strictly
as per laid down procedure.
No.FD(R-II)VI-2/99/1285-1384. Dated Quetta, the 6th November, 1999.
Subject :- POLICY FOR GRANT OF HONORARIUM.
In supersession of this Department’s circular letter of even number dated 10th

October, 1995, the Government of Balochistan has decided to formulate the following policy
for the grant of honorarium to the government servants :-
(1) Honorarium should not be considered as normal feature and it should be allowed
strictly in accordance with the provision of FR-46 (b).
(2) The amount of honorarium should not exceed one month’s basic pay.
(3) Honorarium should not be allowed twice in one financial year and there should
also be a gap of nine months between the two honoraria.
(4) Funds are available in the Budget and no additional funds should be demanded
/re-appropriated for the purpose.
(5) Honorarium to the employees in B-1 to B-17 should be granted by the

Administrative Secretary and those in B-18 and above by the Chief Secretary.
2. In case relaxation of any of the above provisions is required, Finance

Department must be approached/consulted.
No.FD(R)II-11/2000/1087-1207. Dated Quetta, the 30th August, 2000.

569
In partial modification of this Department’s previous letters No.FD(R-II)1-

2/98/886-986, dated 1-7-1998, No.FD(R-II)VI-2/99/1020-1119, dated 21-8-1999 and
No.FD(R-II)VI-2/99/1285-1384, dated 6-11-1999, the Government of Balochistan is pleased
to intimate that the ban already imposed on items mentioned in the above quoted letters shall
continue until further orders except for those items for which ban has been relaxed from time
to time and conveyed vide following letters of this department :-
1 No FD(R-II)VI-2/98/2088-2189, dated 7-9-1998

2 No FD(R-II)VI-2/98/2645-48, dated 1-12-1998
3 No FD(R-II)II-11/95, dated 10-10-1995

4 No FD(R-II)VI-2/2000/426-626, dated 27-6-2000
5 (i) No FD(R-II)VI-2/97/1535-1635, dated 17-12-1999
(ii) No FD(R-II)VI-2/99/1557-1757, dated 13-1-2000
1 Complete ban on purchase of Vehicles, Machinery, Equipments and durable

goods will continue.
2 The Ministers/Advisors will be provided with two official vehicles while all
other authorized officers will use only one vehicle.
3 All other vehicles being used shall be surrendered immediately. All the
vehicles of Projects and Attached Departments being used by the Ministers
and Secretaries if any shall be surrendered. For touring purposes, Pool
vehicles will be used.
4 Only one News Paper will be provided at Government expenses to

Ministers/Advisors and to those officers who are already availing this facility
under the prevailing rules.
5 Entertainment in official meetings is disallowed except for official

delegations.
6 No extra time/over time or session allowance will be allowed.
7 No Air conditioners will be used in the offices/residences of Commissioners /

Deputy Commissioners, DIG’s and SP’s and all other officers below BPS-20
including heads of all Divisions and District officers.
8 No grant for furnishing of residences of the Ministers/Advisors will be

provided.
9 All the additional allowances being drawn by the employees working in the
Governor’s House, Chief Minister’s Secretariat and Provincial Assembly
570
Secretariat in addition to those allowances admissible to other employees will

remain discontinued.
10 No supplementary grant will be allowed unless it is approved by the Governor

on a summary routed through Finance Department along with the Performa
designed for the purpose.
11 No re-appropriation will be made from or to the establishment charges without

the prior concurrence of Finance Department.
12 Complete ban on foreign treatment, participation in Seminars, Conferences,

workshops and training course abroad.
13 Complete ban on printing of calendars diaries and greeting cards.
14 Complete ban on holding of meetings, functions in hotels and serving of

entertainment. Complete ban on serving of lunches and dinners in official
meetings and decorative lights on the buildings.
15 Complete ban on repair, addition, alteration in Governor House, Chief

Deputy Commissioners, Inspector General of Police, DIG’s and SP’s.
16 Complete ban on installation of more than one fax machine in a department

for Ministers/Secretaries.
17 Complete ban on creation of posts and up-gradation of posts.
No.FD.SO(Cord:)4-1/2000/292-440. Dated Quetta, the 16th October, 2000.

571
SECTION-2
EMPLOYEE OLD AGE

BENEFIT (EOAB)
(571 - 572)
573
Subject :- REGISTRATION AND PAYMENT OF EOAB CONTRIBUTION.
Employees old Age Benefit scheme envisages registration of all such

employees who are engaged in Industry or other establishment on non-perishable service, for
extension of old age benefits, pensions. All the employees of BMIAD who are not
government servants and are not entitled to the pensionary benefits may be benefited from the
said Scheme.
No. FD (R) VI-5/86/PD-7669 . Dated Quetta the 21st December, 1986.

574
Subject :- REGISTRATION AND PAYMENT OF EMPLOYEES OLD AGE

BENEFIT CONTRIBUTION.
The old age employees benefit scheme has been initiated for benefit of all
such employees who are not entitled to pensionary benefits after superannuation. Planning
and Development Department may, therefore, consider this in consultation with the
employees old age benefit Institution so far as it relates to the registration of employees, of
BIAD (other than those on deputation/ transfer from Government Departments).
NO. FD (R) VI-5/86/PD-7670. Dated Quetta the 22nd December, 1986.

575
CHAPTER-VI
SECTION-1
FINANCE ACT
(575 - 576)
577
Subject:- THE BALOCHISTAN FINANCE ACT, 1975 IMPLEMENTATION

THEREOF
Immediate steps to enforce the Balochistan Finance Act 1975 ( reproduced

below) from the date of its publication in the official gazette may be taken:-
"The Balochistan Finance Bill, 1975 having been passed by the
Provincial Assembly of Balochistan on 30th June, 1975 and assented to
by the Governor of Balochistan is herby published as an Act of the
Provincial Assembly
(First published after having received the assent of the Governor of Balochistan in
the Balochistan Gazette ( Extra ordinary dated 1st July 1975)
THE BALOCHISTAN FINANCE ACT 1975 BALOCHISTAN ACT

NO.IV OF 1975
Preamble Whereas it is expedient to continue and levy certain taxes, fees cesses
and surcharges in the Province of Balochistan
It is hereby enacted as follows:
Short title 1 (1) This Act may be called the Balochistan Finance Act, 1975
commencement (2) It shall come into force at once and shall be deemed to have
and extent taken effect on the first day of July, 1975
(3) It shall extend to the whole of the province of Balochistan
except Tribal Areas
Definition 2 In this Act unless there is anything repugnant in the subject or

context "Government" means the Government of Balochistan"
Amendment of 3 In the West Pakistan Motor Vehicles Taxation Act, 1958 ( West
Schedule to Pakistan Act No. XXXII of 1958 ) the schedule shall be amended as
West Pakistani follows:-
Act No. XXXII
of 1958
Under item No. 3 clauses (c), (d),(e), (f) and (g) shall be substituted by the
following:-
(c) All vehicles ( including delivery vans) with
maximum laden capacity upto 4480 lbs Rs.60/- per
quarter
(d) Vehicles with maximum laden capacity Rs.100/- per
quarter
exceeding 4480 lbs but not exceeding
8960 lbs
(e) Vehicles with maximum laden capacity Rs.150/- per quarter
exceeding 8960 lbs but not exceeding
13440 lbs
(f) Vehicles with maximum laden capacity Rs.300/- per quarter
exceeding 13440lbs but not exceeding
17920 lbs
(g) Vehicles with maximum laden capacity Rs.450/- per
quarter exceeding 17920 lbs
Cess on fruits 4 (1) There cess shall be levied and collected a cess on fruits and
578
and Crops crops taken out of Balochistan

taken out of (2) The cess shall be paid at the rates specified in the schedule by
Balochistan the owner/transporter at the posts established by Government of
Province Balochistan at roads and rail-heads.
(3) The Government may by notification published in officials
Gazette, add to or delete may of the goods form the schedule
and fix or modify the rate of cess levied thereon.
(4) Whoever contravenes any of the provisions of this Act or the
Rules made there under, shall be punishable with simple
imprisonment which may extent to three months or with a fine
or both
(5) If the cess as required by sub-section (1) is not pad the
scheduled goods shall stand forfeited to the State.
(6) Cognizance of the offence under this Act shall not be taken by
any Court exception a complaint filed by an officer duly
notified by the Government by notification published in the
officials Gazette
(7) The Government may make rules for carrying into effect the
purposes of this Act and such rules may, among other matters
prescribe the procedure for the assessment collection and
payment of the cess under this Act and for regulating the
transportation of scheduled goods in so far as such procedure is
not provided in this Act
SCHEDULE
Particulars of Goods Rate of Cess
Fruits Rs.1/- per crate (10 to 20 Seers)
Almonds Rs.3/- per maund
Melons Rs.1/- per maund
Onions Rs.1/- per beg
Tomatoes Rs.1/- per crate (10 to 20 Seers)
Potatoes Rs.1/- per beg
Cumin seed Rs.2/- per beg
Amendment of 5 In the West Pakistan Finance Act 1963 ( West Pakistan Act No. IX
section 4 (1) of of 1963) in its application to the Province of Balochistan for sub-
the West section (1) of section 4 the following shall be substituted:-
Pakistan " (1) a DEVELOPMENT CESS SHALL BE LEVIED ON ALL
Finance Act Lands in the Province of Balochistan accept Special Tribal and
1963 (West unsettled Area at the rate of fifty per cent of the revenue payable in
Pakistan Act respect of such lands"
No.IX of 1963
Bar of suit in 6 No suit shall lie in any Civil Court to set aside or modify and
Civil Court assessment, levy or collection of a tax, duty cess or surcharge made
under this Act and the rules made thereunder or any penalty
imposed under sub-section (5) of section 4
Powers to make 7 The Provincial Government may make rules for carrying into effect
Rules the purposes of this Act, and such rule may among other matters
prescribe the procedure for assessment collection and payment of
any tax or cess levied or the implementation of any penalty under
this Act, in so far as such procedure is not provided in this Act
No.FD(L&R)2-27/70. Dated 10th July ,1975

579
SECTION-2
FINANCIAL ASSISTANCE
(579 - 580)
581
Subject :- GRANT OF SPECIAL FINICAL CONCESSIONS TO WEST

PAKISTAN GOVERNMENT SERVANTS POSTED IN EAST
PAKISTAN WHO HAD TO LEAVE THEIR FAMILIES IN WEST
PAKISTAN.
A copy of the Government of Pakistan Ministry of Finance O.M No. F.27(3)-

RI/71 dated 13th January, 1972 is reproduced below for favour of information and action
where necessary. The President and C.M.L.A. has been pleased to sanction the following
concessions in respect of those Central Government servants who are domiciled, and are
retaining their families, in West Pakistan and who were posted in East Pakistan at the time of
enemy occupation of East Pakistan :-
a) Continued retention by the Government servant’s family of the Government

allotted residence in West Pakistan, on pre-transfer terms. The normal rent will be
deducted from the Government servant’s salary;
b) Continued grant of the house-rent allowance that might have been admissible to
the Government servant in his last posting in West Pakistan even if he ceased to
be entitled to any house-rent allowance on his transfer to East Pakistan;
c) Continued retention of the Government provided telephone connection in that

residence, if any, and continued payment of the rental thereof by the Government
provided that the charges for the actual calls would be deducted from the
Government servant’s salary.
The net monthly emoluments payable to the families of such Government Servants in
accordance with this Ministry’s O.M. No. F. 27 (4)-RI/71, dated 18th December, 1971 (as
amended from time to time) shall be subject to additions/ deductions in accordance with (a)
(b) and (c) above.
2. These orders shall remain in force upto 30th June, 1972”
No. FD (R) III-34/72.Dated Quetta the 19th February, 1972
Subject :- TRANSPORTATION OF THE DEAD BODY OF A GOVERNMENT

SERVANT DEPUTED ABROAD ON TEMPORARY DUTY;
A copy of the letter No. F.4(2)-R9/72 dated 17th April, 1972 from the
Government of Pakistan, Ministry of Finance is reproduced for information and necessary
action. “It has been decided that in the event of the death abroad of a Government servant
deputed outside Pakistan in connection with temporary official duty, the expenditure
connected with the death, to the extent supported by the relevant vouchers in original and
certified as the minimum by the Head of Pakistan Embassy or Pakistan Mission in the
582
country concerned, will be borne by Government, as follows :-
i) If the dead body is buried/ cremated locally in the country where the
Government servant was deputed, the total cost of that local burial/ cremation;
or
ii) If the dead body is transported to Pakistan, the total cost of such transportation
including incidental expenses incurred for preparation of the body for
transportation, such as embalming and local transportation charges, etc”
No. FD (R) X-7/70. Dated Quetta the 31st May, 1972.
Subject :- GRANT OF FINANCIAL ASSISTANCE BY THE GOVERNMENT IN

THE CASES OF DEATHS OF GOVERNMENT SERVANTS AT THE
STATION OF DUTY.
A copy of the O.M No F-2(12)-R9/73-917 dated 21st Feb: 1978 is reproduced

below for necessary action:- “
“Refer to this Division OM No. F. 2 (12) R-9/73-917 dated the 20 th August,
1973, as amended from time to time, on the above subject and to say that the
following amendments shall be made therein with immediate effect :-
a) Cases in which the dead body of the deceased central non-gazetted Government
servant is buried locally (Item 1 of memo under reference);
The maximum limit for re-imbursement of the amount for local burial shall be
raised from Rs. 150 to Rs. 250 per case.
b) Cases in which the dead body of the deceased Central Government servant is
transported to home –town
The existing date of paisas 50 per road mile shall be raised to Rs. 1.10 per road
mile. ( Item 11 (b) ibid)
c) Charges of crating (Note below item 11 of the office memorandum)
It is clarified that crating charges not exceeding Rs. 200 as provided in the
original order of the 20th August, 1973, were (and still are) admissible
irrespective of the mode of travel by which the dead body is transported.
2. The expenditure incurred may be re-imbrued to a person or body (not

necessarily a family member) who incurs it. But application for re-imbursement of the
expenditure shall, as at present, continue to be made by a member of the family except where
there was no member of family or when the expenditure happens to be incurred by an
administrative authority as a result of combat, e.g. during actual action by a police or customs
583
or central excise staff and the like. The office of the deceased shall satisfy itself about such
claims.
No. FD (R)VI-5/70-78. Dated the 13th December, 1978
Subject :- GRANT OF FINANCIAL ASSISTANCE BY GOVERNMENT IN THE

CASE OF DEATHS OF GOVERNMENT SERVANTS AT THE
STATION OF DUTY.
Reference this Department’s endorsement of even No. dated 10 th September,

1973 on the subject cited above as amended from time to time, and to say that Government of
Balochistan has been further pleased to decide that in the case of death of wife of
Government servant (only one wife)( her dead body shall also be allowed to be transported to
the home town of the Government Servant concerned at Government expenses in addition to
the facility of an attendant as laid down in para 2 of above referred letter/ endorsement.
2. These orders shall take immediate effect.
No. FD (R) VI-5/80-IV. Dated Quetta the 22nd April, 1980

CASES OF DEATHS OF GOVERNMENT SERVANTS AT THE
STATION OF DUTY.
A copy of the O.M No. F.2(12)-R9/73/149/83 dated 15th Feb 1983 is

reproduced below. Reference this Division O.M. No. F.2 (12) – R9/73-917 dated 20th August,
1973, as amended from time to time, on the above subject, and to say that the following
further amendments shall be made therein with immediate effect :-
i) Cases in which the dead body of the deceased Central Government servant is
transported to home – town by road.
The existing rate of mileage shall be the same as admissible under the T.A
rules i.e. Rs. 1.20 per kilometer.
ii) Charges of crating i.e. Wooden Box

The existing maximum rate of Rs. 200/- shall be raised to Rs. 400/-
No. F.2 (12)-R 9/73-D-149/83. Dated Quetta the 15 th February, 1983.

584
Subject :- GRANT OF CASH COMPENSATION.
The Finance Department agrees to the enhancement of cash compensation to

the families of Police personnel from Rs. 60,000/- to Rs. 1,00,000/- (one lac only). It has
been decided that the enhanced/ rates should apply from prospective dates only.
No. FD (R) III-6/91/1205-06. Dated Quetta the 3 rd March, 1991

CASES OF DEATH OF GOVERNMENT SERVANTS AT THE
STATION OF DUTY.
In supersession of all the instruction/ orders issued on the subject the

Government of Balochistan has decided that the expense on the local burial or the cost of
transportation of dead body of the Government to the extent indicated below :-
i) Cases in which the dead body of the deceased

Government Servant in buried locally
The actual cost of local burial may be reimbursed by the Government

to the extent applied for by the bereaved family, subject to maximum
of Rs. 5,000/- in each case;
ii) Cases in which the dead body of deceased

Government Servant is transported to home Town.
a) If the dead body is transported by Rail:

Actual cost of transportation of the dead body of the deceased from
his last station of duty to his home town shall be met by the
Government.
b) If the dead body is transported by road:

Actual cost of such transportation shall be met by Government,
subject to the maximum of Rs. 8/- per K.M. The distance shall be
calculated from the residence of the deceased in his last station of
duty to his home town.
c) Transportation of the \dead body by Air

Such transportation will be permissible only in cases where
transportation by rail or road would involve a trip exceeding twenty
four hours; in such a contingency actual cost of transportation by
air shall be admissible. For journey from such an air port dead
585
body shall be transported by road at the rate prescribed at II (b)

above.
NOTE. Actual cost of transportation of dead body shall also

include charges on crating where necessary not exceeding Rs.
1,600/-
2. If the dead body is transported by air, one single fare by economy class will
also be allowed for the attendant, if any, accompanying the dead body. This concession shall,
however, be availed of only by a member of the family as defined in SR 2 (8) of the deceased
Government Servant and the air fare claimed on this account shall be in lieu of the attendant’s
normal entitlement.
3. Financial assistance for burial/ transportation of dead bodies should in all
cases be afforded on the application of the family of deceased Government servant and only
to the extent applied for, subject to the maximum limits indicated above.
4. The expenditure involved shall be met from within the sanctioned budget
grant of the Administrative Department concerned.
No. FD (R-II) 1-23/2000/812-912. Dated Quetta the 2nd November, 2000
Subject :- FINANCIAL ASSISTANCE TO THE FAMILY OF A CIVIL SERVANT

WHO DIES WHILE IN SERVICE.
In order to provide financial relief to the families of civil servants who expire
during service, need has been felt to provide an umbrella cover to all bereaved families to
meet the financial problems that crop up after the death of the only earning hands.
Accordingly, the competent authority has been pleased to approve with immediate effect a
grant of financial assistance @ Rs. 350,000/- (Three hundred and fifty thousand only) to the
families of civil servants who expire during service.
2. This will be in addition to other benefits admissible to the family of a deceased

civil servant under the relevant prevailing rules.
3. Concerned Administrative Department/ DCO will issue sanction in individual

cases. All the cases initiated or under process in the Administrative Department may be
disposed off accordingly.
586
4. Expenditure involved will be met out of the existing budget grant of the
Administrative Department/ District Governments. However, in case additional funds are
required the case will be referred to Finance Department for provision of funds.
No. FD (R-II) VII-I/2006/28509-3050.Dated 3 rd October, 2006
The Government of Balochistan is pleased to extend/sanction the facility of

continuation of Pay & allowances till superannuation to the family of “SHAHEED”
employees of other Uniformed Forces i.e, Levies Force and Prisons Department in addition
to the SHAHEED of Police personnel, with immediate effect.
No.FD(Reg-II)VII-II/07/ 2369-2569/ Dated Quetta, the 29th June, 2007
Subject:- GRANT OF FINANCIAL ASSISTANCE BY GOVERNMENT IN THE

CASES OF DEATH OF GOVERNMENT SERVANTS AT THE
STATION OF DUTY.
The high prices of petroleum and to mitigate financial hardships of the

bereaved families, Government of Balochistan has decided to enhance the existing rate of
transportation of dead body of the deceased Government servant from place of his posting to
his home town by road from Rs.8/- per kilometer to actual cost basis but not exceeding
Rs.20/- per kilometer (Maximum) with immediate effect.
No.FD(Reg-II)II-23/07/714-940/ Dated Quetta, the 11 th April, 2007

587
SECTION-3
FINANCIAL DISCIPLINE/FINANCIAL
MANAGEMENT
(587 - 588)
589
Subject :- FINANCIAL DISCIPLINE/ FINANCIAL MANAGEMENT.

FINANCIAL STRINGENCY – STRICT OBSERVANCE OF.
It has been observed since emergence of the Province of Balochistan that large
number of cases for grant of Special Pay, Additional Pay for holding dual charge, charge
Allowances, and Advance Increments etc; are being referred to the Finance Department most
of which do not merit consideration and Finance Department has inevitably to regret its
inability which process has caused un-necessary increase in the workload at all ends. While
recommending such cases, the Administrative Departments usually happen to ignore the
basic orders of the President and Chief Martial Law Administrator issued immediately before
dis-solution of One Unit regarding observance of strict economy in the incurrence of
expenditure.
2. An observed by the President, genuine effort should be made to minimize

expenditure in every possible sector as our resources are very limited. He had desired that
expenditure on the Secretariat, office Establishment, accommodation etc; should be kept to
the bare minimum. It was also rightly anticipated that after dis-solution of One Unit, there
would be tendency on the part of officials of the new smaller Provinces to compare their
Provincial set-up with that of Lahore. It need hardly be mentioned that the Government of
Punjab is the richest Government in the Western, Zone and, therefore, it would not be
possible for the comparatively poorer Provinces particularly Balochistan to emulate the
example of Punjab or that of Sindh in matters of standards and accommodation etc; from the
highest to the lowest levels.
3. Keeping in view the emphatic need for financial stringency, necessary steps
may kindly be taken to ensure that the above orders of the President and CMLA complied
with in letter and spirit and cases for the grant of un-due financial aid to Government
Servants in the shape of Special Pay and Advance Increments etc; based on the precedents of
other Provincial Government are not un-necessarily referred to the Finance Department.
No.FD(R)X-4/70. Dated Quetta the 10th May, 1971

590
Subject :- FINANCIAL IRREGULARITIES – CONDONATION OF .
Instance have come to notice of the Finance Department in which certain

Drawing and Disbursing Officers have drawn amounts towards close of a financial year
whereas their payment has been deferred to next financial year for various reasons, thereby
giving way to doubts that these steps were taken to avoid lapse in the sanctioned Budget
grants which action is in contravention of the rules. Article 290 of the Treasury Rules Vol: I
provides that no money shall be drawn from the Treasury unless it is required for immediate
disbursement. As such, it is not permissible to draw money form the Treasury in anticipation
of demands or to prevent the lapse of Budget grants. Moreover, cases have also been noticed
in which certain officer have drawn large amounts from public account and have placed them
in Commercial Banks. The Public Accounts Committee has taken a very serious view of
irregularities of the nature which are in flagrant violation of the Rules on the subject.
2. The Government have decided not to tolerate in future, any deviation from the
Rules and Finance Department will not hence-forth agree to proposals for condo-nation of
such irregularities in relaxation of the rules. It is requested that these instructions may kindly
be brought home to all concerned for rigid compliance.
NO.FD.(R) IV-5/70. Dated Quetta, the 13th May 1971.
Subject:- AUDIT OBSERVATION ON SERIOUS FINANCIAL

IRREGULARITIES.
It has come to the notice of the Government that audit observations on serious
irregularities detected during the course of Local audit inspections and post –audit remain un-
finalized for long. Delays in the settlement of audit observations diminish the prospects of
recovery from the Government servants or parties concerned where necessary and militate
against timely corrective action.
2. Case of serious financial lapses are brought to the personal notice of

the Administrative Secretaries of the Departments concerned or the Head of Department and
it has been observed that even the directions issued by these officers to their subordinate
officers are not attended to promptly with the result that the audit observations do not always
achieve the desired result.
591
3. The Finance Minister has taken this state of affairs very seriously and has
desired that no further payment be made in the matter on which an observations made by the
Audit is not complied with promptly. He has further ordered that if in future such cases are
brought to his notice he will take serious action against the officers/ officials concerned for
the lapses on their part.
NO.FD ( R ) IV-1/70. Dated Quetta, the 19 th August, 1972.
Subject:- SUBMISSION OF DUPLICATE BILLS .
It has been reported by the Audit Officer that certain duplicate bills have been
submitted by various departments, subsequent to submission of original bills already
admitted by the Audit Office. It is a serious financial irregularity and involves chances of
double payment. It is requested that all the Drawing and Disbursing Officers and the Officers
drawing their own salary may be instructed to be careful and in case of any lapse, the matter
will be seriously viewed and disciplinary action taken for the attempted embezzlement.
No. FD (R) IV-5/83/064-165. Dated Quetta the 9th January, 1983.
Subject - INTERNAL CHECKS AGAINST IRREGULARITIES, WASTE AND

FRAUD.
Reference para 13 of GFR Vol: I, under which every Controlling Officer must
satisfy himself not only that adequate provisions exist within the departmental organization
for systematic internal checks calculated to prevent and detect errors and irregularities in the
financial proceedings of its subordinate offices and to guard against waste and loss of public
money and stores, but also that the prescribed checks are effectively applied. For this
purpose each Head of Department is requested to get the accounts of his office and those of
the subordinate disbursing officers, if any, inspected at least once in every financial year by a
Senior Officer not connected with the account matters to see whether :-
i) Rules on handling and custody of cash are properly understood and
applied.
ii) Effective system of internal check exists for securing regularity and
propriety in the various transactions including receipts and issue of
stores etc; if any, and
592
iii) Satisfactory arrangement exists for systematic and proper maintenance

of Accounts Books and other ancillary records concerned with the
Initial Accounts.
2. The results of these inspections should be incorporated in the form of an

inspection report, copy of which should be endorsed to Audit. The head of the Department
should, after his scrutiny of the report, communicate to Audit a copy of his remarks thereon
and any orders issued in that connection.
3. It will be seen that Rule 13 of GFR Vol. I prescribes a system of internal

check (not internal audit) in regard to handling and custody of cash, receipt and issue of
stores and proper maintenance of Accounts Books. This internal check has to be carried out
once in a year by a senior officer of that very organization, not connected with account
matters.
4. It may be clarified that no additional posts for the purpose would be created
and internal checks are required to be carried out by senior officers of the same Department
not connected with the account matters.
No. FD (R) III-13/84/944/1024. Dated Quetta the 28 th April, 1984
Subject :- PROVISION FOR DRAWAL OF FUNDS RELEASED ON ACCOUNT

OF DEVOLUTION COST.
Instances have come to the notice of Finance Department that most of the
DDOs in the Districts have drawn the released amount of Devolution cost on abstract
contingent bills and kept the money in the unauthorized Bank Accounts which is serious
violation of financial rule/ instructions. In view of the above, the Finance Department
advises in case the money drawn is not required for immediate expenditure the same may be
deposited in the Account No. 1 under intimation to the Finance Department.
No. FD S.IV-2-16/2001/92. Dated Quetta the 1st November, 2001
NOTIFICATION.
The Government of Balochistan is pleased to declare the following policy in

connection with implementation, execution and controlling of financial matter of Khush-Hal
593
Pakistan Programme in Balochistan :-
i) The Local Government Department shall be the Administrative Department

for the matter of Kush-Hal Pakistan Programme in the province.
ii) Secretary Local Government shall be the Controlling Authority in disposing of

audit paras of Khush-Hal Pakistan Programme till end of financial year 2002-
2003 i.e. June 30th 2003.
iii) The authority of Project Director Khush –Hal Pakistan Programme shall be
transferred to some other officer of the District Government (Grade 18 and
above) from July 1st 2003;
iv) The District Coordination Officer of concerned district shall perform as

Controlling Authority of Khush-Hal Pakistan Programme with effect July, 1st
July 2003.
No. FD (SO-Recon/2-1/2002/ 352-408. Dated 28th February, 2003
Subject :- MEASURES FOR RATIONALIZATION OF EXPENDITURE AND

ENHANCEMENT OF RECEIPT.
The Federal Government and Chief Minister Balochistan have emphasized

that we should rationalize our expenditure and economize wherever it is possible, so that it
comes in conformity with expenditure growth formula agreed in NFC.
It is well known fact that Balochistan is facing over draft, which is a big drain
on meager resources of this Province. Moreover, it is also to mention here that Government
of Balochistan is paying interest @ approximately 16 to 20%. Therefore, it has become
necessary to adopt some positive measures to over come the critical situation. This can only
be checked/ done with active cooperation of Administrative Department and the line officers.
Given below are details of 5 years expenditure along with receipts budget which shows that
receipts are not growing proportionate to expenditure.
(Rs in million)
1 2 3 4
S.No. Year Actual Receipts Expenditure.
1 1999 - 2000 54.459 565.634
2 2000 - 2001 120.742 711.804
3 2001 -2002 138.694 791.517
4 2002 – 2003 103.183 557.896
5 2003 - 2004 182.248 632.084
594
It is, therefore, requested to kindly take effective measures and draw a plan to
control/ restrict expenditure, and to enhance receipts .
FD (S-VI) 1-4/2004-2005/3761. Dated Quetta the 8th November, 2004.
Subject :- DRAWAL OF EXCESS AMOUNT FROM ACCOUNT NO. IV.
It has been observed by this department that Treasury Officers cleared/ passed
the bills of District Government in excess out of the allocated budget from account No. IV.
2. It is further directed to warn you that if any case of excess drawal comes to the
notice of this Department which is financial irregularity and violation of the Financial Rules
and discipline, the Treasury Officers concerned will be held personally responsible for it and
departmental proceedings under the provision of ordinance – 2000 (Removal from service)
will be initiated against them.
3. Therefore, all the Treasury Officers must be extremely careful and must
adhere to the financial rules/ instructions regarding passing/ clearing bills of District
Government in letter and spirit.
nd
FD (S.O. XIII) III-6/Excess/ 2005/343-69. Dated Quetta the 22 February, 2005
Subject :- SHORTFALL IN THE TENDER FEE – CASH PAYMENT THEREOF.
Finance Department Government of Balochistan has all along been

emphasizing the need of boosting up receipts. Quite a few steps have been taken in this
regard and some other measures are in the pipeline. These efforts will not bear fruit unless
Administrative Departments cooperate and become active partner in this campaign.
2. Lately it has come to the notice of Finance Department that majority of the
Departments receive tender fee in cash and concerned officials only deposit fee tendered by
only three parties to show compliance and rest of the amount is misappropriated. In order to
avoid any check, they intentionally keep Divisional Accounts Officers out of this process in
violation of laid down procedure.
3. This fact stand established when tender fee amount is compared with number
of tenders in each Department/ Division. A case of PHE Pishin can be quoted as a recent
595
example of by – passing the laid down procedure and instructions issued by DCO. In this
case, concerned official trampled instructions of DCO and provisions of PWD Code and
making his own value judgment.
4. In the overall interest of the Province and for ensuring financial discipline, it is
once again reiterated that no cash, repeat, no cash tender fee should be accepted/ or given as
tender fee. The amount is to be deposited through challan in treasury or National Bank of
Pakistan. Deviation would be taken as deliberate action against rules and punitive action
would be taken against those found guilty. In order to ensure transparency, Administrative
Departments are advised to associate Divisional Accounts Officers so that proper account of
tender fee is guaranteed.
5. Cooperation of the departments and small efforts can make a big difference in
augmenting Provincial receipts.
No. FD (SO-I) 2(10)/2004-2005/4346. Dated Quetta the 17th May, 2005.
Subject :- PETROL PRICE HIKE.
The Government of Balochistan, with prior approval of the Competent

Authority, has taken a very serious notice of the misuse of Government vehicles by
authorized persons causing a telling effect over the meager financial resources of the
province. It is therefore, requested that unauthorized use of government vehicles must be
brought to end through constant vigilance.
No. FD (S)-Coord:) 2-4/2004/2527/1739. Dated Quetta the 10th Nov, 2005.
Subject :- EXCESS PAYMENT AGAINST ESTABLISHMENT CHARGES.
It has come to the notice through inspection reports and also reported by
Accountant General’s Office that Treasuries are not exercising proper check while processing
claims preferred by D.D.Os. Treasuries generally do not maintain proper expenditure control
register. In many cases bills were passed without budgetary allocations.
2. On the top of all this no sanctioned strength information is found on record,
which results in excess payment in this particular head. This is a serious lapse on the part of
596
Treasury Officers. Strict disciplinary cases will be initiated against all those who fail to
comply with instructions.
3 All Treasury Officers are directed to certify and provide to this office verified
sanctioned strengths of all line officers and make sure that no payments are made in excess of
sanctioned strength. Anybody found violating these instructions would be liable to be
proceeded against.
4. Your cooperation and adherence to rule would highly be appreciated.
No. FD (SO –III) 1-1/06/190-219. Dated Quetta the 18th February, 2006.
Subject :- PUBLICITY CHARGES.
The Government of Balochistan, with prior approval of the Competent

Authority, has taken a very serious notice of the un-authorized expenditure on
advertisement/publicity without budgetary allocation by Finance Department for the same.
2. It is further stated that all advertisement of a department should be routed
through Director Public Relations and the department involved in violation would personally
be responsible for clearing all of their liabilities/ expenditure incurred so.
No. FD (SO-Coord) 2-4/2004/2537-2707. Dated Quetta the 29th May, 2006
Subject :- INSPECTION OF DISTRICT TREASURY OFFICERS.
It has been observed that no inspection of Treasuries has been carried out by
the Collectors/ DCOs since long. Where-as, under Rule – 39 of Treasury Rules the
Collector/DCO is the in-charge of Treasury and is bound to satisfy himself, by periodical
examination at least once in every 6 – months for cash, once a year for stamps securities,
drafts and cheque forms and shall satisfy himself at least once in very quarter that the deposit
registers are being kept, according to prescribed rules and that all necessary entries are made
and initialed without fail, at the time of transactions under Rule 42 and 43 of Treasury Rules.
2. The Collector when at headquarter must always verify the district treasury
balance in person on the first of each month and sign the account to be rendered to the
Accountant General Office under rule 45 of Treasury Rules.
597
3. It has also been observed that the expenditure of Account – IV of District

Government does not tally with the Treasury and Bank for which the Department is facing
difficulties in time, which is creating problems in monitoring the expenditure.
4. In view of above position, it is requested that being Collector and Principal

Accounting Officer, DCO may carry out inspection of Treasuries twice in a year and special
efforts may be made to reconcile the expenditure by the head of department with consultation
of Planning and Finance Office of District Government every month on the prescribed
proforma and report thereof, be submitted to Finance Department.
5. The Finance Department has also issued Terms of References for Inspections
of Treasuries by Local Fund Audit. The Collector at the time of inspection may also,
consider these terms of references apart from the instructions contained in Rule 70 of
Treasury Rule. More – over, it is also noticed that election material is stored in strong rooms
of Treasuries since long without any efforts to dispose if off. It will also be appreciated if the
Collectors / DCOs could take action as per rules in consultation with Election Authorities, to
dispose of these old election materials.
No. FD (SO. XIII) 7-42006/1286. Dated Quetta the 12th June, 2006
ORDER
The Secretary Finance Government of Balochistan has been pleased to
constitute an Inspection Committee with regard to Inspection of Treasuries with the following
Terms of Reference :-
1) To bring forward the District Government’s budget position for

years under inspection;
2) Total of Development and Non-Development budget with the

releases Finance Department, Government of Balochistan for the
period of inspection;
3) Payments of the Development Schemes/ Projects carries out by

various Department in the District;
4) Opening Balances and Closing Balances of Account No. IV;

598
5) Existing Sanction Strength of every department together with

working strength in the district be obtained;
6) Total number of Pensioners, their dates of retirements and total

amount being paid to them;
7) Check all the requisite Subsidiary Accounts Registers. Whether

Registers are being maintained in the prescribed forms and are
complete. The entries made in the subsidiary registers may be
compared with challans and cash books which should tally each
other;
8) Sanction strength and working strength of Treasury;
9) Check the custody of respective special seal in accordance with

instructions issued by Finance Department from time to time;
10) Check whether District Coordination Officer has inspected/ made

surprise visit of Treasury Office. What are the observation during
such inspection/ surprise check;
11) Check Personal Ledger Accounts maintained/ operated by

Treasury;
12) Check destruction of old record/ problems being faced in

destroying;
13) Check whether drawing schedule of payments affixed;
14) Check whether specimen signature of DDO,s obtained by Treasury

Officer or not;
15) Check payments made under this Assignment Account;
16) Amounts paid to QESCO against outstanding due and details of

pending outstanding dues.
17) Check strong room safety certificate issue by the Executive

Engineer Provincial Buildings Davison and its validity;
18) Check whether sealed parcels are available and in fact and
according to entries made in the relevant register;
19) Check sales of stamps;

20) Check obsolete stamps and their disposal;
21) Check regular submission of plus and minus memo of stamps;

599
22) Check whether firefighting equipments exist and are functioning

properly;
23) Check electrification of strong room;
24) Compare stamps shown in the single lock registers with entries of
balances kept in the double lockup of Treasury Officers;
25) Compare stamps shown in the single lock registers with entries of
balances kept in the double lockup of Treasury Officers
26) Check the pad locks
27) Details of availability of election materials and suggestions for its

disposal.
28) Check whether half yearly verification of stamps stack made by

District Coordination Officer .
29) Check various kind of stamps its denomination, value and point out
any discrepancy..
30) Any other irregularity or mis-management to be observed during

inspection.
No.FD(SOXIII)7-4/Insp/2006. Dated Quetta the 27 th March, 2006.
Subject:- STEPS FOR BETTER FINANCIAL MANAGEMENT
In the past the Finance Department had taken many steps to inculcate financial
discipline in Administrative Departments which did result in saving and wastage of funds
was avoided to some extent but due to irresponsible or indifferent attitude of some major
spending units result could not be achieved. Recently the Accountant General Balochistan
has intimated that above 50% expenditure both development and non-development was
incurred in last two months of financial year which happens every year and reflects badly
about financial discipline in line departments and district governments as well. In this regard
instructions have been issued which go unheeded and if this trend goes unabated this will
have grave consequences.
600
2. The situation has been brought to the notice of worthy Chief Secretary
Balochistan who has very kindly approve the following proposals to control the negative
trends .
(i) The Departments and District Governments and District Government are
advised to send month expenditure statement duly verified by respective
Treasury Offices Audit Offices enabling Finance department to monitor
monthly expenditure
(ii) C&W, PHE and Irrigation Department are required to give details of Security
Deposits Accounts and keep these accounts with respective treasuries:
(iii) All Department and District Governments are advised to close all private
Bank Accounts which are still operative;
(iv) Drawl of funds on abstract bill should not be allowed except in emergency
cases as such no request be referred
(v) Finance Department has circulated a Human Resources Proforma to
Departments and District Governments that need to be expedited ascertaining
vacancy position which would also help to manage the pension and G.P Fund
properly;
(vi) All Departments and District Government have to make all-out efforts to
increase their revenues.
3. In order to improve the financial discipline personal attention is required to

bring things back on track therefore all concerned are advised to take necessary measures on
above proposals and required information may be provided to this Department immediately
so that the competent authority may be apprised regarding progress thereof.
No.FD(SOI)4(5)/2006-2007/6755-6855. Dated Quetta the 05th August, 2006
NOTIFICATION.
The Government of Balochistan, in order to improve the present system of financial control
and budgeting has been pleased to designate Deputy Secretary / Additional Secretary, dealing
with budget in each administrative department as ex-officio Chief Finance and Accounts
Officer (CFAO) to assist the Administrative Secretary / Principal Accounting Officer in
discharge of his duties in financial and budgetary matters.
2. In District, the District Officer (Planning & Finance) is designated as ex-

officio Chief Finance and Accounts Officer (CFAO) to assist the District Coordination
Officer / Principal Accounting Officer in the discharge of duties in financial and budgetary
matters.
No.FD(SO)(Codification)1-1/06,Dated Quetta the 30 th June,2007.

601
NOTIFICATION.
In continuation of this department’s notification of even number dated 30th June, 2007, the
Government of Balochistan has been pleased to notify the following duties of Principal
Accounting Officer:-
i) Principal Accounting Officer: The Secretary shall be the Principal

Accounting Officer of the Department, attached Department and Sub-ordinate
offices in respect of the expenditure incurred against the budget grants of the
Department. The term Secretary shall mean the Secretary to the Government
of Balochistan incharge of a department and also include the Acting
Secretary.
ii) Duties and Responsibilities of Principal Accounting Officer: In the

duties and responsibilities of the Principal Accounting Officer, finance is an
essential element in policy questions and the Principal Accounting Officer is
to ensure that financial prudence is taken into account at all stages in framing
and implementing decisions. The Principal Accounting Officer shall be
assisted by the Chief Finance and Accounts Officer (CFAO) in the discharge
of duties in financial and budgetary matters. The Principal Accounting Officer
is responsible not only for the efficient and economical management of the
Department etc; but also continues to be personally answerable before the
Public Accounts Committee. The two main principles to be observed are
economy (getting full value for money) and regularity: (spending money for
the purposes and in the manner prescribed by Law and Rules).
(iii) Proposal for Budgetary Allocations: The Principal Accounting Officer

shall consider budgetary proposal submitted to him and shall, after careful
scrutiny, forwards these proposals to Finance Department. The proposals for
the expenditure not covered in the delegated powers shall also be forwarded
by the Principal Accounting Officer to the Finance Department.
(iv) Control Over Expenditure. The Principal Accounting Officer shall

ensure that the funds allocated to a department etc; are spent for the purpose
for which these are allotted. He shall also ensure that the expenditure falls
within the ambit of a Grant or an Appropriation duly authenticated, is
normally proportionate to the budget allotment and that the flow of
expenditure does not give rise to demand for additional funds. The expenditure
in excess of the amount of Grant or Appropriation as well as the expenditure
not falling within the scope or intention of any grant or Appropriation, unless
regularized by a Supplementary Grant or a Technical Supplementary Grant
shall be treated unauthorized. The Principal Accounting Officer is responsible
for any laxity in matters of control over expenditure including that on the part
of subordinates. He shall ensure that neither he nor his subordinates disregard
the instructions issued by Government from time to time for proper utilization
of funds placed at his disposal. The principle of personal accountability shall
not, however, be applicable in a case in which a Principal Accounting Officer
has been over-ruled by his Minister on a matter of importance affecting the
602
financial administration of his Department and his requirement to take a

course of action which he regards as inconsistent with his duties as the
Principal Accounting Officer. In such cases he should not hesitate to submit
the case to the Minister explaining how that particular course of action is
inconsistent with his duties as the Principal Accounting Officer.
(v) Observance of Rules, Regulations & Instructions: While sanctioning

expenditure out of the funds placed at his disposal, the Principal Accounting
Officer shall ensure that the requirements of the relevant rules and regulations
are fully adhered to and that the approval of Finance Department has been
obtained in all cases which are not covered by a standing authorization that
may have been delegated.
(vi) Maintenance and Reconciliation of Accounts: The Principal Accounting

Officer is responsible for ensuring that the expenditure is not in excess of the
budgetary allocation. He shall ensure that payments are correctly classified
under the appropriate heads of accounts and that departmental accounts are
regularly reconciled every month with the figures communicated by the
Accountant General Balochistan. He shall in addition keep himself abreast not
only of the actual expenditure but also of the liabilities, which have been
incurred and must ultimately be met. Any anticipated excesses and savings
should be readjusted by means of re-appropriation up to the extent powers
have been delegated to the Principal Accounting Officer. Similarly the
Principal Accounting Officer shall ensure that the accounts of receipts shall be
maintained properly and reconciled on monthly basis.
(vii) Realization of Receipts. In the matter of receipts pertaining to the

department, attached departments and subordinate offices, the Principal
Accounting Officer is expected to ensure that adequate machinery exists for
due collection and bringing to account of all receipts of any kind connected
with the functions of the Department and Subordinate Offices under his
control.
(viii) Public Accounts Committee (PAC) and Departmental Accounts

Committee (DAC): Being personally accountable to the PAC, the
Principal Accounting Officer shall attend all the meetings of PAC. The
Principal Accounting Officer shall regularly hold meetings of DAC as
Chairperson to watch the processing of audit and inspection reports and decide
upon appropriate measure so as to aid and accelerate the process of
finalization.
No.FD(SO)(Codification)1-1/06/178-328, Dated Quetta the 24 th July,2007.

603
SECTION-4
FOREIGN SERVICE
(603 - 604)
605
Subject :- UNDERTAKING OF WORK BY GOVERNMENT SERVANTS IN

FOREIGN SERVICES IN PAKISTAN, IN ADDITION TO THE WORK
FOR WHICH THEIR TRANSFER TO FOREIGN SERVICE HAS
BEEN SANCTIONED.
A copy of the Government of Pakistan Ministry of Finance Memorandum No.

F-16(1)-R1/72 dated 20-01-1972 is reproduced blow for favour of information and necessary
action by all concerned.
1. “A question has been raised whether, for a Government Servant whose services
have been loaned to a foreign employer in Pakistan, it is permissible to undertake
any work on behalf of some other foreign employer and, without the specific
approval of the Foreign Service Deputation Terms Committee, to receive
remuneration thereof. The position under the rules on this point does not seem to be
quite clear to all concerned and is accordingly being clarified in this Office
Memorandum.
2. subject to the sanctioned foreign service terms, the Government Servant transferred
to foreign service continues to be a Government servant for purposes other than
those for which that transfer has been sanctioned vide FR 113. It follows that, in
matters pertaining to his undertaking of any work in addition to the work for which
the above transfer has been sanctioned, he has to be governed, mutatis mutandis, by
the relevant rules of the Government. Accordingly, in cases in which the foreign
employer, to whom the services of the Government servant have been loaned, has
no objection to the latter’s undertaking an additional work, on behalf of some other
agency, it is permissible that additional work bound retaken or any remuneration
therefore, Government and in accordance with the relevant rules of the Government
.
3. Such remuneration would be treated as “fee” within the meaning of the term as
defined in FR 9 (6-A) and a portion the of credited to Government in terms of SR
12. Acceptance of this fee would not, however, need approval of the Foreign
Service Deputation Terms Committee, because under clause (2) of Appendix No. II
to TRs & SRs, Volume II, read with this Ministry’s office Memo: No. 403 – Regs
(Rwp)/60, dated the 14th May, 1960 a Government Servant in foreign service in
Pakistan is entitled to receive from time to time, without the approval of the
606
committee, such remuneration as, but for his transfer to foreign service, he would
have been entitled or receive in Government Service.
No. FD (R) VI-5/70. Dated Quetta the 8 th February, 1972
Subject :- TERMS AND CONDITION OF HEAD OF INSPECTION TEAM

FEDERAL LAND COMMISSION.
The services of any Provincial Officer as Head of Inspection Team Federal

Land Commission come under the definition of Foreign Service in pursuance of FR – 9(7).
No. FD (R-II) 2-1/2000/656. Dated Quetta the 2nd July, 2000

607
SECTION-5
FUNCTIONS OF FINANCE DEPARTMENT

AND CONSULTATION WITH
FINANCE DEPARTMENT
(607 - 608)
609
Subject :- CONSULTATION WITH FINANCE DEPARTMENT.
It has generally been observed that while submitting case to Finance

Department for consultation or advice, the procedure as prescribed in the rules of Business,
Manual of Secretariat Instructions and other standing orders on the subject is not being
followed by some of the Departments.
2. According to para 12(3) of the West Pakistan Government Rules of Business

1962, para 60 of the Manual of Secretariat Instruction of 1956 all references made to Finance
Department must be self- contained specifying precisely the proposal or the points on which
the opinion of the Finance Department is sought. In all proposals involving expenditure the
following points are to be clearly set out in the self-contained note:-
i) What expenditure does the proposal entail.
a) Recurring.
b) Non-recurring.
ii) Whether provision exists to meet the expenditure.
iii) If not, how it is proposed to meet it.
3. Against these clear and express provisions in the rules, it has been noticed
that a tendency exists in some of the Administrative Departments to cut down this procedure
and merely forward proposals to Finance Department with a brief U.O. reference which
generally does not contain any useful information about the proposal itself. Sometimes even
an independent U.O. reference is also not made.
4. This is decidedly against the procedure laid down by the Government for
consultation between Departments especially other Departments and the Finance Department.
5. It is therefore, emphasized that all references made to Finance Department

should be self-contained bringing out specifically the financial implications involved and
should be signed by the forwarding officer in ink.
NO.FD (R ) –X/4/70, Dated Quetta, the 17 th August, 1970.

610
Subject: - COMMITMENT IN FINANCIAL MATTERS.
It has come to the notice of the Finance Department that a number of

Departments and agencies make commitments to different persons and groups of persons
regarding financial matters without first obtaining the approval of the Finance Department
and without having the powers to do so. This results in great embarrassment to the
Government in general and to the departments/agencies making the commitment in
particular. It also puts the Finance Department in a difficult position. Examples which can be
quoted relate to grant of arrears of pay, transfer traveling allowance and deputation benefits
that have been promised to various persons without the delegation of these powers to the
agencies making the commitment and without a full knowledge of the rules and the financial
import. It may be further clarified that even when a general policy regarding deputation is
known to all the departments every single case is to be separately processed and cleared by
the Finance Department when the official concerned falls within the purview of the Finance
Department’s jurisdiction
2. It is requested that strict instructions may kindly be issued to all concerned not
to make financial commitments where the authority of vetting/confirming such commitments
rests with the Finance Department. These instructions may kindly be followed rigidly.
No. FD ( R ) VI-2/76, Dated Quetta, the 29th /August, 1976.
Subject :- CONSULTATION WITH THE FINANCE DEPARTMENT UNDER RULE

13 OF THE BALOCHISTAN GOVERNMENT RULES OF BUSINESS 1976.
It has been observed that financial proposals/ commitments are made to the
higher authorities is matters specified under rule 13 of the Rules of Business 1976, without
prior consultation with the Finance Department, in violation of rules.
2. It is a mandatory requirement to follow the Rules of Business in all matters

and in particular, it is highly irregular to circumvent the code of financial discipline.
3. Administrative Secretaries are, therefore requested that the financial

rules/Rules of Business must be followed strictly in letter and spirit, without exception.
No. FD ( R ) VI-2/89-5575-5676, Dated 25-9-1990.

611
Subject :- CONSULTATION WITH THE FINANCE DEPARTMENT UNDER

RULE 13 OF THE BALOCHISTAN RULES OF BUSINESS.
It is the prime responsibility of the Finance Department to ensure that

Financial Rules/ Regulations and Government of Balochistan Rules of Business 1976 are
followed in letter and spirit by all the Administrative Departments. This is possible only with
the cooperation of the Departments. References have been made time and again for strict
adherence to the Rules of Business but this is not being followed rightly. The point is driven
home that in cases where the Finance Department has not concurred, the financial proposal
shall not be proceeded with unless a decision to that effect has been taken by the Cabinet as
provided under Rule 13 (2) of the Rules of Business.
2. In view of the position of Rules, it is requested that all the Administrative
Departments shall exercise extra vigilance to ensure that no financial proposal is submitted to
the higher ups without observing the procedure prescribed under the Government of
Balochistan Rules of Business 1976, which has been framed in exercise of powers conferred
under the 1973 Constitution of the Islamic Republic of Pakistan.
No. FD ( R ) VI-2/90/6662-92. Dated 11-12-1990.
Subject:- DEPARTURE FROM THE RULES OF BUSINESS 1976.
Numerous cases of departure from the provisions of the Government of

Balochistan Rules of Business 1976 have been brought to the notice of the Finance
Department. It is therefore, felt necessary to reiterate that the Finance Department is not
bound to entertain financial proposals which have not been processed in the manner
prescribed under Rules 13 thereof.
2. Plain and simple, the rule provides that no financial proposal shall be
proceeded until prior concurrence of the Finance Department has been expressly obtained. In
the extreme cases for proceeding further in such matter the approval of the Cabinet is
mandatory where the concurrence of the Finance Department is not forthcoming (Rules
13(2) refers)
612
3. It is therefore requested that Administrative Secretaries shall withhold all

financial proposals at their level till they succeed to obtain concurrence of the Finance
Department or the Cabinet, if the occasion so arises. Nothing processed by way of departure
from the Rules of Business can be entertained. The Finance Department is charged with the
responsibility to safeguard provincial resource position which is possible only and only be
way of strict adherence to rules.
No.FD(R)VI-2/EM/5168-5270. Dated 29 th October 1991.
Subject:- DEPARTURE FROM THE RULES OF BUSINESS 1976.
It is a matter of concern that at times, departments push through their financial

proposals without consulting the Finance Department. The Finance Department is charged
with the responsibility of managing provincial Finance and Rules 13 of the Rules of Business
1976 clearly spells out that no financial proposal shall be proceeded without obtaining prior
express concurrence of the Finance Department. More meticulous observance of rules is
expected by the Administrative Departments in financial matters.
2. The Finance Department works within the framework of the Balochistan

Budget Manual 1987 and the Rules of Business 1976. The former document provides the
timeframe and the format for making all budgetary transactions, and the latter the channel of
communication and the manner and style for routing the financial proposals by the
Administrative Departments.
3. It is therefore impressed upon all the heads of departments to consult these

documents carefully to ensure that their proposals are well drawn and routed in the prescribed
manner. It is emphasized that the Finance Department is not bound to entertain a proposal
which has not been drawn and processed in the manner prescribed under Rule 13 of the Rules
of Business 1976.
No. FD ( R ) VI-2/ E A.45-145, Dated 5-1-1992.

613
Subject :- CONSULTATION WITH THE FINANCE DEPARTMENT UNDER

RULE 13 OF THE BALOCHISTAN GOVERNMENT RULES OF
BUSINESS, 1976.
Attention is invited to S&GAD letter NO. SOR-1(3)2(2)S&GAD-78, dated 5th

January, 1992, and this Department’s letter No. FD(R)VI-2/89/5575-576, dated 25th
September, 1990 and No. FD ( R ) VI-2/90/6662-92, dated 11th December, 1990 on the
subject cited above re-iterating the responsibility of the Finance Department to ensure that
financial rules/regulations and Government of Balochistan Rules of Business, 1976 are
followed in letter and spirit by all the Administrative Departments. It has been observed that
financial proposals/commitments are usually made to the higher authorities in issues
specified under rules 13 of the Rules of Business, 1976 without prior consultation with the
Finance Department in violation of rules.
2. It is therefore, once against requested that all the Administrative Departments
may exercise extra vigilance to ensure that no financial proposal is submitted without
observing the procedure prescribed under Government of Balochistan Rules of Business 1976
which has been framed in exercise of powers conferred under the constitution of Islamic
Republic of Pakistan, 1973.
No. FD ( R ) VI-2/93/2968/2926, Dated 20th December, 1993.
Subject :- SUBMISSION OF SUMMARIES TO GOVERNOR.
It has been observed that at times Administrative Departments submit the

summaries having financial implications, to the Government without prior consultation of the
Finance Department or without routing such summaries through the Finance Department.
2. Kind attention of all the Departments is invited in this connection to rule 13
(1)(2) & (3) of Balochistan Government, Rules of Business 1976.
No. FD ( R ) VII-10/Court/1026-1055, Dated Quetta, the 10th May, 2002.
Subject: PROPER REFERRING THE CASES FOR ADVICE OF THE FINANCE

DEPARTMENT.
It has been observed that the Administrative Departments are referring

different nature of cases for seeking advice from Finance Department on routine matters
614
without examining the case by the department concerned despite the fact that the Finance
Department has already issued clarifications for disposal of such cases.
2. It is requested that in future it may be ensured that routine matters may please
be disposed off in accordance with prevailing rules / instructions / policies / advices issued
by Finance Department from time to time and only those cases be referred to Finance
Department for advice which require interpretation of rules / policies on specific pointes for
disposal of which rules / policies are not available.
No.FD(R-I ) III /35/option / 1840-64. Dated Quetta the 12th September, 2002.
Subject: CONSTITUTION OF COMMITTEES WITHOUT CONSULTATION
No department is authorized to constitute Committee (S) at its own level

making representation of other departments until approval of the competent authority or prior
concurrence of the concerned department is obtained. It is added here that procedure for
consultation among departments is contained in Rule 9(3) of the Government of Balochistan,
Rules of Business, 1976 which prescribes that when a case is sent by one department to
another department for consultation, all relevant facts and points necessitating the reference
shall be clearly brought out.
2. Therefore, it is requested that the Administrative Department may adhere to

the procedure prescribed in the rules and seek advice of the Finance Department instead of
constituting Committee at its own level making representation of the Finance Department.
NO. FD(R-I)X-37/2006/244, Dated Quetta, the 18th March, 2006.

615
SECTION-6
FUNDAMENTAL RULES
(615 - 616)
617
NOTIFICATION
In pursuance of the proclamation of the fifth day of July, 19977 read with the
Laws (Continuance in Force) order, 1977(CMLA order No. 1977) the Government is pleased
to direct that the following further amendment shall be made in the Fundamental Rules,
namely :-
2. In the aforesaid Rules, after Rule-54, the following new rules shall be inserted
namely :-
54-A. If a Government servant, who has been suspended pending
enquiry into his conduct attains the age of superannuation
before the completion of inquiry. The disciplinary proceedings
against him shall abate and such Government servant shall
retire with full pensionary benefits and the period of
suspension shall be treated as period spent on duty.
No. F-12(8)-REg/6/79/. Dated Islamabad 10th November, 1980.
NOTIFICATION
In exercise of the powers conferred by Section 25 of the Balochistan Civil
Servants Act, 1974 (IX of 1974) the Governor Balochistan is pleased to direct that the
following amendments shall be made in the Fundamental Rules, namely in aforesaid Rules in
Rule-54 :-
(a) In clause (b) for the full stop at the end a colon shall be substituted and
thereafter the following provision shall be added namely :-
“Provided that the amount of arrears payable to the Government Servants

concerned, whether he is reinstated as a result of court judgment or acceptance
of his appeal by the department authority shall be reduced by the amount of
his having accepted some employment or has been engaged in some profitable
business during the period he remained dismissed, removed or suspended and
for the determination of said amount a committee shall be constituted
consisting of two officers of the Administrative Department.
(b) The following explanation shall be added at the end namely :-
“Explanation :- In this Rule, “Revising Authority” or “Authorized

Officer” as defined in the Government Servants (Efficiency and Discipline) Rules, 1974 who
passes the final order on the case and not the authority who passes the order appeal.
No. FD (R)/VI-14/80. Dated Quetta, the 16th November, 1980.

618
NOTIFICATION
Servants Act, 1974 IX of 1974, the Governor Balochistan is pleased to direct that the
following further amendment shall be made in the Fundamental Rules namely :-
In the aforesaid Rules for appendix No, 10 the following shall be substituted
namely :-
“Appendix No, 10”.

(Fundamental Rules, 103).
Model terms for the grant of leave to Government Servants

engaged on contract who are under the rulemaking control of the
Governor.
The Government servants engaged on contract, who are subject to the

Rule making control of the Governor of the Balochistan shall be governed by the Revised
Leave Rule, 1981, except that the provisions of Rule 4 (iii) 6,7,11,14,20 and 21 thereof shall
not apply.
No. FD (R)/IX-2/85/1885-1985. Dated Quetta, the 20th March, 1985.
NOTIFICATION
In exercise of the powers conferred by Section 25 of the Balochistan

Civil Servants Act, 1974 (IX of 74), the Government of Balochistan is pleased to direct that
the following further amendment shall be made in the Fundamental Rules, namely :-
Clause (b) of Rule-53 shall be substituted namely :-
“(b) Government Servants other than those mentioned in Clause (a)

above shall be entitled to draw pay and allowances, benefits and
facilities provided to them under the rules before placement under
suspension”
No. FD (R)/VI/14/93/612-812. Dated Quetta, the 30th June, 1993.

619
CHAPTER-VII
SECTION-1
GENERAL FINANCIAL RULES(GFR)

(619 - 620)
621
Subject :- GENERAL FINANCIAL RULE-20(1).
It has been reported by the audit office that departments concerned do not
comply with the instructions contained in Para 20(1) of General Financial Rules Vol-I, which
is reproduced below :-
20(1). With the exception noted below any loss of public money,
departmental revenue of receipts, Stamps, opium, stores or other
property held by or on behalf of Government caused by defalcation
or otherwise, which is discovered in a treasury or other office or
department, should be immediately reported by the officer
concerned to his immediate official superior as well as to the
Accountant General, even when such loss has been made good by
the party responsible for it. Such reports must be submitted as soon
as a suspicion arises that there has been a loss, they must not be
delayed while detailed enquiries are made. When the matter has
been fully investigated a further and complete report should e
submitted of the nature and extent of the loss, showing the errors or
neglect of rules by which such loss was rendered possible, and the
prospects of affecting a recovery.
2. It is, requested to ensure that in future these instructions are followed strictly.
Any lapse in this regard should be viewed seriously.
NO. FD ( R ) IV-5/83-4831-4911. Dated Quetta the 31st/October, 1983.

622
NOTIFICATION
In exercise of the powers conferred by Article 139 of the of Islamic Republic

of Pakistan, 1973, read with item 3 of the Finance Department’s business as specified in the
Balochistan Government Rules of Business, 1976 the Government of Balochistan is pleased
to amend the General Financial Rules Volume I and II, with immediate effect, namely :-
1. In General Financial Rules Volume-I,
a) Para 251, shall be deleted

b) The following provision appearing at the end of Para 252 shall be deleted :-
“Provided that in the case of interest bearing advances to Government
Servants, the whole amount due should be completely recovered within the
period originally fixed.
c) In clause (iii) of Para 253-A, the words “including interest new note shall
be deleted.
d) After Note 2, in clause (iii) of Para 253-A, the following new Note shall
be added :-
Note 2 :- In cases , where pay bills for a month are disbursed before the end
of the month an installment in repayment of an advance received through the
pay bill will be taken as having refunded on the first of the following months,
the normal date for the disbursement of pay.
e) In clause (iv) of Para 253-A, the words “with interest accrued thereon in
accordance with Para 251” shall be deleted.
f) In Note 1, of clause (iv) of Para 253-A, the words “including interest”

shall be deleted.
623
g) In clause (v) of Para 253-A, the words “together with interest” shall be
deleted.
h) In clause (vi)of Para 253-A the words and figures “with interest accrued
thereon in accordance with Para 251,” shall be deleted.
i) In Note 1 of clause (vii) of Para 253-A, the words “including interest

thereon “shall be deleted.
j) In clause (viii) of Para 253-A, the words and figures “together with
interest accrued in accordance with para 251” shall be deleted.
k) In clause (x) of para 253-A, the words and figures “together with interest
accrued in accordance with para 251” shall be deleted.
l) In clause (iv) of para 256, the words and figures “ the amount of interest
calculated in accordance with para 251 will be recovered in one or more
installment, each such installment being not appreciably greater than the
installments by which the Principal was recovered. The recovery of
interest will commence from the month following that in which the
repayment of the Principal has been completed “shall be deleted.
m) In clause (v) of para 256, the words “with interest accrued” shall be
deleted.
n) In clause (iii) of para 263, the words, figures and bracket “ the amount of
interest calculated in accordance with para 253 will be recovered as laid
down in clause (iv) of para 256. “ shall be deleted”.
2. In General Financial Rules Volume II :-
a) In Form GFR-16, the words “and interest in the form provided by the said
rules”. shall be deleted.
b) In Form GFR-17 the word “ and any interest due thereon calculated as
aforesaid “ shall be deleted”.
624
c) In Form GFR-23, the words “and interest thereon calculated according to the
rules” shall be deleted.
d) In Form GFR-25, the words “and interest thereon calculated according to the
said rules” shall be deleted.
NO.FD(R) VI-1/91/535-635. Dated Quetta, the 26th January, 1991.

625
SECTION-2
GENERAL PROVIDENT FUND

(G.P.F)
(625 - 626)
627
Subject:- TEMPORARY ADVANCE FROM THE G.P.FUND.
The Government of Balochistan has decided that, till further orders, no

temporary advances should be sanctioned from the G.P.Fund accumulations to any
Government servant under the administrative control of the Provincial Government except
with the special permission of the Finance Department.
2. The orders may be complied with rigidly.
NO. FD (R)I-7/71. Dated Quetta, the 11th Dec: 1971.
Subject:- RECOVERY OF MONTHLY SUBSCRIPTION TO THE GENERAL

PROVIDENT FUND FROM GOVERNMENT SERVANTS
TRANSFERRED TO FOREIGN SERVICE.
A copy of the Government of Pakistan, Ministry of Finance, Office

Memorandum No.F.8(9)-R.8/71 dated 17-1-1972, is re-produced below for favour of
information and necessary action by all concerned.
“A question has been raised whether the amount of subscription towards the provident fund
of a Government Servant who is on deputation abroad with a foreign Government and an
International Organization and draws his emoluments in foreign exchange from a source
other than the Government of Pakistan should be recovered in foreign exchange. The matter
has been considered in this Ministry and it has been decided that such Government servants
should be required to remit every month to the Account Officer concerned the rupee
equivalent of their provident fund subscription at the official rate of exchange, through a
scheduled Commercial Bank in Pakistan. The Ministries and Divisions are requested that in
future in all such cases of deputation a specific provision to this effect should invariably be
made in the letter sanctioning the terms of deputation of Government servants in Foreign
Service outside Pakistan. It has also been decided that in the case of Government servants
who are already on deputation abroad with a Foreign Government and International
Organization sanctions already issued should be amended accordingly under intimation to the
Government servant and the Account Officer concerned. The instructions issued in this
Ministry’s O.M. No. F.10(15)R.II(II)/59, dated the 8th March, 1960, and No. F. 12. (19) –
R6/69, dated the 30th October, 1969, shall continue to apply. Necessary amendment to the
628
General Provident Fund and similar other funds on the basis of the above decision shall be
carried out in due course”.
NO. FD.(R)VI-5/70. Dated Quetta, the 8 th/February, 1972.
Subject :- GRANT OF ADVANCE FROM PROVIDENT FUND FOR MAKING

PAYMENT TO NATIONAL DEFENCE FUND, 1971.
Reference Government of Pakistan, Ministry of Finance Office Memorandum

NO. F.2(23)-R-8/72 dated the 26th January, 1972 (copy reproduce below) on the above noted
subject for favour of information and action where necessary.
“Requests have been made by Government servants to permit them to

withdraw money form their provident fund for making donations to the
National Defence Fund , 1971. The matter has been considered and it has been
decided that in relaxation of the relevant Provident Fund Rules, a Government
servant wishing to make lump sum contribution towards National Defence
Fund may be allowed as advance from his Provident Fund account without
any restriction on the amount of such an advance. The advance shall be
recovered in 30 monthly installments. The amount of advance, when , instead
of being paid to the Government servant should be credited under the Head
“P-Deposits and Advances-Part II-Deposits Not bearing Interest-(B) Reserve
Funds- National Defence Fund, 1971”
NO. FD(R)I-7/71. Dated Quetta, the 17th February, 1972.
Subject :- GENERAL GOVERNMENT (CLASS IV SERVANTS) PROVIDENT

FUND RULES 1966.
A copy of the Notification NO. F.9(22)-R-8/71, dated 15-2-72, issued by the

Ministry of Finance Government of Pakistan , is reproduced below for information.
“In accordance with the existing Central Government (Class IV Servants)
Provident Fund Rules introduced w.e.f. 1st July, 1966, all Class IV employees who either are
appointee hold permanent posts in substantive capacity or have held any other post two years
are eligible to join the fund as compulsory subscribers. In these Rules the amount of monthly
subscription to the fund has been fixed at a uniform rate of Rs. 1/- and no provision exists for
the grant of temporary advance from the sum standing at the credit of a subscriber, except the
grant of non-refundable advance after attaining the age of 50 years. For sometime past a
number of representations from the various Associations of Class IV employees of the
Central Government have been received in this Ministry claiming the restoration of normal
G.P. Fund facilities to Class IV employees. The position has been carefully reviewed and it
has been decided as follows :-
629
I. The present restriction limiting the amount of monthly subscription to

Rs.1/- Should be removed and Class IV Government servants may be
permitted to Contribute of higher rates. The option to increase rate
during the current
Financial year may be allowed to be exercise within one month of the
date of Issue of this O.M Thereafter Class IV Government servant
shall intimate the Fixation of the amount of his monthly subscription in
each year before the 15th June of the preceding year and the amount of
the subscription so fixed shall Remain unchanged throughout the year.
II. The relevant provisions regarding temporary advances as contained in
the General Provident Fund (Central Services) Rules will, mutatis
mutandis, apply to Class IV servants also.
The accounts of the deductions and the advances shall continue to be

maintained by the Drawing and Disbursing Officers in accordance with rule 6 and 7 of the
Central Government (Class IV Servants) Provident Fund Rule.
The withdrawals on account of advances may be debited to the head “P-
Deposit and Advances- Part-III Advances-Advances not bearing interest Advances
repayable-Provident Fund Advances to Class IV Government Servants and the recoveries
adjusted there-against.
Necessary amendment to the Central Government (Class IV servants)

Provident Fund Rules, 1965 giving to the above decisions will be made in due course.”
No. FD ( R ) I – 7/71. Dated Quetta, the 29 th Feb, 1972
Subject:- G.P. FUND (CENTRAL SERVICES) RULES/ CONTRIBUTORY

PROVIDENT FUND (PAKISTAN) AMENDMENT THEREIN
A copy each of the following three Notification issued by the Ministry of

Finance, Government of Pakistan, No.F.2(3)R(8)/71, dated 8-10-1971, No. F.2(3) R(8)/71,
dated 12-1-1972, and No. F.5(2)-R(8)/71, dated 18-1-72, are reproduced below for
information:-
(i) No. F. 2. (3)-R(8)/71, Dated 08-10-1971. S.R.O. In pursuance of the Proclamation of the
25th day of March, 1969 read with the Provisional Constitution Order, the President is pleased
to direct that the following further amendment shall be made in the General Provident Fund
(Central Services) Rules namely:-
630
2. In the aforesaid Rules, in rule 15-C, after the word “Government” the words
“or any private party” shall be added.
(ii) No. F. 2. (3)-R(8)/71, Dated 12-1-1972. S.R.O. In pursuance of the Proclamation of the
25th day of March, 1969 read with the Proclamation of the 20th day of December 1971 and the
Provisional Constitution Order, the President is pleased to direct that the following further
amendment shall be made in the General Provident Fund ( Central Services) Rules, namely :-
In the aforesaid Rules, in rule 15, in sub-rule(I), in clause(A) in sub-clause(i),

after the word “applicant”, the comma and words by the applicant’s spouse” shall be inserted.
(iii) No. F. 2. (3)-R(8)/71, Dated 18-1-1972. S.R.O. In pursuance of the Proclamation of the
25th day of March, 1969, read with the Proclamation of the 20th day of December 1971 and
the Provisional Constitution Order, the President is pleased to direct the following further
amendment shall be made in the Contributory Provident Fund Rules (Pakistan), namely:-
2. In the aforesaid Rules, in rule 8, in sub-rule(1), in clause (b), the words and
figure “and not more than 17 3/16 percent shall be omitted.
No. FD(R)1-7/71. Dated 29th February, 1972.
Subject :- GRANT OF NON REFUNDABLE ADVANCES FROM G.P.FUND.
In continuation of this Department’s letter of even number, dated the 9th June,
1972, a copy of the Government of Pakistan, Ministry of Finance Office Memorandum No.
9(15) –R6/67, dated the 6th May, 1969 referred to in the above referred communication is
reproduced below for guidance.
“Reference this Ministry’s O.M. No.F.9(15)-R6/67, dated the 19 th February,
1968 on the subject mentioned above and to say that a doubt has been raised
as to whether a Government servant who has drawn a non-refundable advance
in term of paragraph 1 of the above O.M can be granted further non-
refundable advance from his G.P.Fund, for the same purpose or for any other
purpose specified therein. It is clarified that there is no bar to the grant of a
second/non-refundable advance to a person, who has drawn a non-refundable
advance previously subject to the conditions prescribed in the O.M. of 19 th
February, 1968”.
NO.FD(R)I-7/71. Dated Quetta, the 18th July, 1972.

631
Subject :- TEMPORARY ADVANCES FROM G.P.FUND.
The ban imposed on the grant of temporary advances from G.P. Fund vide this
Department’s circular letter of even number, dated the 11th December, 1971 is hereby
removed with immediate effect. However, this removal of the ban should not be construed to
mean that temporary advances are to be liberally given.
NO. FD ( R ) 7/71.Dated Quetta, the 19th /August, 1972.
Subject :- GRANT OF NON-REFUNDABLE ADVANCE FROM G.P.FUND.
Reference Government of Pakistan, Ministry of Finance’s Office

th
memorandum NO. F.2(44)-R.8/72, dated the 4 September, 1972 which is reproduced below
on the above noted subject for information of all concerned.
“Reference rule 15-D and 15-E of the Central Provident Fund (C.S)Rules and
to say that consequent upon the raising of the age of retirement from 55 years
to 58 years under the Interim constitution, the position regarding the grant of
non-refundable advances from the G.P.Fund on attaining the age of 50/55
years under the above mentioned rules has been reviewed. It has been decided
that the status quo should be maintained in respect of the grant of non-
refundable advance from G.P. Fund on attaining the age of 50 and 55 years”.
NO. FD (R)1-4/70, Dated the 7th October, 1972.
Subject :_ DRAWAL OF INCREMENT BY GAZETTED GOVERNMENT

PROVIDENT FUND/PURCHASE OF DEFENCE SAVING
CERTIFICATE.
A copy each of the following communications from the Government of

Pakistan, Ministry of Finance No. F-2(14)-R.8/71, dated 26-8-72 and No. F.2(14)-R.8/71,
dated 5-9-1972, on the above noted subject is reproduced for information of all concerned .
“ No. F. 2. (14)-R(8)/71, 26th August, 1972.” Reference this Ministry’s O.M. No.F.2(14)-
R.8/71, dated 8th July, 1971 and F.27(1)R1/71,dated 1st September, 1971, on the above
mentioned subject and to say that the orders contained therein shall not apply to increments
accruing on or after the 1st July, 1972”.
632
“No. F. 2. (14)-R(8)/71, 5 th September, 1972”. Reference this Ministry’s O.M.No.F.2(14)-

R.8/71, dated the 8th July, 1971, on the subject mentioned above and to state that in para 4
thereof it was stipulated that rule 11(4) of the General Provident Fund (Central Services)
Rules would be deemed to have been modified so as to permit change in the rate of
subscription during the financial year. A point has been raised as to whether or not the rate of
subscription to the provident fund that was raised by the amount of the increment accruing on
or after 1-7-1971 could be reduced after completion of a period of one year. The question has
been considered and it has been decided that as the scheme of the drawal of increment in the
form of increased rate of the G.P. Fund subscription/purchase of Defence Saving Certificates
has not been extended during 1972-73, those subscribers who had increased the rate of
subscription to the provident fund by the amount of increment accrued on or after 1-7-1971
may be allowed, if they so desire, to change the rate of subscription to the fund during the
year 1972-73, from the month following that in which the recovery of the subscription at the
enhanced rate for one year has been completed.
NO. FD (R)III-30/71, Dated Quetta, the 7th Oct: 1972.
Subject :- LIST OF DELAYED PENSION/GRATUITY & G.P. FUND CASES.
Reference this department’s circular letter of even number dated the 2 nd July,
1978, on the subject noted above and to state that in order to know the latest position of the
delayed Pension/Gratuity & G.P. Fund cases of Government servants, a consolidated list of
such cases pending in office/Heads of the Attached Departments/subordinate offices and the
office of the Comptroller, Balochistan upto 30-09-1978 may kindly be furnished to this
department/Comptroller Balochistan at an early date.
2. It is further added that the requisite lists which were sent to this department
directly by some Heads of the Attached Departments/subordinate offices, were not in order
and complete. Hence it is requested that they may kindly be directed not to submit the
requisite lists to this department direct, in future.
No.FD(R)I-2/78. Dated Quetta, the 31st October, 1978.

633
Subject :- DEDUCTION OF GENERAL PROVIDENT FUND.
It has come to the notice of the Finance Department that deduction of the G.P.
Fund is not being made regularly from all the Government servants having two years service.
Attention is, therefore, invited to rule 6 (1) of the General Provident Fund Rules under which
it is mandatory for all the Government servants who have rendered two years service to
subscribe to the General Provident Fund. It is, therefore, again emphasized that all the
Drawing and Disbursing Officers/Officers should scrutinize pay bills properly regarding the
deductions on account of G.P.F. at prescribed rates before submitting the bills to the Audit
Office/Treasury Officers.
No.FD(R)I-7/78. Dated Quetta, the 18th December, 1978.
Subject :- ISSUANCE OF G.P.FUND ACCUMULATION SLIPS.
It has been reported by the Treasury Officers that in spite of the facts that
under the standing instructions/rules, compulsory deduction on account of General Provident
Fund is being made regularly. But no G.P. Fund accumulation slips are issued by the
Comptroller, Balochistan. It is, therefore, requested to kindly ensure that the G.P. Fund
accumulation slips are issued without any further delay to all concerned.
No.FD(R)I-7/79, Dated Quetta, the 29th March, 1979.
ORDER.
The Governor of Balochistan has been pleased to order that following shall be
added as 21(1) (c) to the General Provident Fund (Central Services) Rules :-
21 (1) (C) The policies properly assigned when received in the

Accounts Offices will be registered with full particulars in their
records as at present and then returned to the insured government
servant concerned for safe custody after obtaining proper
acknowledgement either personally or through registered post. As
and when necessity arises the policy will be sent by the
Government servant concerned to the Accounts Office or the
Insurance Company for necessary action as provided in the
General Financial Rules.
No.FD(R)I-7/80. Dated Quetta, the 26th May, 1980.

634
NOTIFICATION.
Under the powers conferred upon him under article 21 of the General Clauses
Act, the Governor of Balochistan is pleased to suspend the provision of rule 6(1) of General
Provident/Rule with regard to the payment of contribution towards General Provident Fund in
respect of those Government servants who have obtained Advance (s) on account of
Purchase/Construction of houses and Conveyance from the Provincial Government till the
time such Government servants repay these loans.
2. The Governor of Balochistan is further pleased to order that the recovery of
the above advances may be made from the Provincial Government servants as under :-
1). that those Government servants who have not submitted the mortgage deeds in
respect of the assets purchased from these advances, they will pay their normal
installment (s) and their G.P. Fund contribution will also be adjusted against
the outstanding advances so as to accelerate the recovery of the advances. If
the Government servant has obtained more than one advance, the amount of
the G.P. Fund will be equally adjusted;
2). that in case the Government servant are unable to supply mortgage deeds, they
can supply bank guarantee in respect of the outstanding amount of loan and in
this case they may continue to pay their normal / regular installment (s)
towards the payment of advance (s).
No.FD(R)VI-1/80. Dated Quetta the 1st June, 1980.
Subject :- PAYMENT OF G.P. FUND DUES-SHARE OF THE CHILD BORN

AFTER THE DEATH OF SUBSCRIBER.
It is clarified that the child born after the death of a subscriber of General
Provident Fund, will also be included in the definition “Family” and he will also be entitled
to his legal share in the General Provident Fund accumulations of the deceased.
No.FD(R)I-7/80. Dated Quetta, the 12th July, 1980.
FORM FOR FINAL PAYMENT OF G.P. FUND ACCUMULATIONS.
1. Name (with Father’s name) and designation of the retired/deceased etc. Government
Servant. ________________________________________.
2. G.P. Fund Account No/Nos assigned by the
Audit._______________________________.
3. The actual date, forenoon or afternoon of retirement, death, resignation, discharge or
dismissal._____________________
635
a). In case of resignation, whether the resignation has been

accepted______________.
b). In case of discharge, the reason for the same should be
stated.________________.
c). In case of dismissal, whether the officer has filed or intends to file an
appeal_____.
d). If the appeal has been rejected, the date of
rejection________________________.
e). If no appeal has been filed yet, the date on which the period of appeal will
expire.__________________________________.
f). In case the subscriber proceeds on leave preparatory to retirement and desires
payment during the period of such leave, the date of commencement of the
leave________________________________.
4. Name, age, relationship of the Nominees (in case of death of
subscriber)______________.
5. Date of nomination_______________________.
6. Whether the subscriber married after the submission of his
nomination_______________.
7. A certificate from the drawing authority stating whether any advance from the Fund
was granted to the subscriber during the previous 12 months, and if so, full particulars
of the advances may be stated. In case of gazetted officers, it should be furnished by
the sanctioning authority.
8. Amount of 1st (if known) and last Fund deduction, Gross and net amount of the bill.
Cheque No./ No and date, treasury Voucher No. and date (in case of bills presented to
Treasuries).
9. Treasury at which payment of the Provident Fund money is desired along with
personal marks of identification, left hand thumb and finger impression and signatures
(all in triplicate) duly attested by a Gazetted Officer.
10. No. and date of insurance policy and name of the Company, if policy was financed
from G.P. Fund.
11. If no nomination was made by the subscriber or a valid nomination does not exist, a
list of his family members as defined in the rules who are entitled to participate in the
money showing their names age/ages, relationship, marital status etc, together with
their application in original for the refund is enclosed, (in the case of miners, the
application should be from their legal guardians). In case no family member is alive,
succession certificate from the civil court may be furnished where necessary.
12. Signature of the subscriber/applicant desiring final payment.
Signature_____________
Designation___________
Office Seal/Stamp_________.
No.FD(R)I-2/81, Dated Quetta, the 9th May, 1981.

636
Subject :- PENSION CASES - DISPOSAL COMMITTEE.
Reference minutes of the meeting of the pension cases disposal committee

held on 10-4-1984, and to state that representation of the departments in the said committee is
not being made at an appropriate level and at times representatives were not able to
contribute materially to the discussion of cases. It is, therefore, requested that in future
representation to the above committee may be arranged by all the departments at appropriate
level and representative must be fully prepared for the case (s) concerning their departments.
2. It has also been observed that individuals / departments complain for the
finalization of the G.P. Fund accounts, but correct G.P. Fund number is not mentioned. To
enable the audit office to trace the case for the finalization of the G.P. Fund account, it is
suggested that departments may always quote correct G.P. Fund numbers along with other
particulars of the officials.
No.FD(R)I-2/84/1986-2085. Dated Quetta, the 4th July, 1984.
Subject :- REPLACEMENT OF EXISTING G.P. F SYSTEM BY PROVIDENT FUND

BOND SYSTEM.
There had been a general complaint that the existing General Provident Fund
Scheme has not been working satisfactorily for some time in the past. The major problem has
been that of missing credits and in spite of best efforts no satisfactory solution could be found
for this problem. It has, therefore, been decided by the Government to change the existing
General Provident Fund into a Provident Fund Bond System.
2. One of the important features of the new system will be a uniform fixed rate of
subscription for every employee as given below in a statement. The new rates have been
linked with the basic pay scales. The deduction from the pays of the employees on the basis
of the new rates would be compulsory from 1st July 1986 and onwards. There will be no
option to postpone subscription to this Fund either during leaves of any kind or during the
training period. In cases of suspension, recovery of arrears of subscription will be affected if
re-instatement takes place.
637
3. Under the new scheme it would not be possible for an employee to subscribe
at a higher rate. However, he can obtain bonds of an equivalent amount in excess of his
normal annual subscription from the Bank through his own resources if he so desires. The
other details of the scheme would be circulated separately.
4. Since complete implementation of the system/scheme of Provident Fund Bond
may take some time, it has been decided that :-
1) Payment of the amount being deducted towards Provident Fund Bond Scheme
from the salaries of the employees who shall retire during the current financial
year (from 1-7-1986 to 30-7-1986) will be made to them along with the final
payment of their G.P. Fund balances.
2) G.P. Fund advances and their recovery may continue to be granted upto 30-6-
1987 under the existing rules and orders. The financing of Insurance Policies
out of the Fund will also be admissible upto 30-6-1987, where-after, payment
on account of policies premium from G.P. Fund will cease and such policies
would then be financed through subscribers own resources.
STATEMENT SHOWING UNIFORM RATE OF SUBSCRIPTION FOR

PROVIDENT FUND BOND SYSTEM.
Scale. Minimum. Maximum.Mean. Minimum deduction Proposed Rate of at existing

rate monthly deduction. (on mean).
_______________________________________________________________
B-1 440 640 540 Rs.16/- Rs.20/-
B-2 460 700 580 Rs.17/- Rs.20/-
B-3 480 760 620 Rs.19/- Rs.25/-
B-4 500 820 660 Rs.20/- Rs.25/-
B-5 520 880 700 Rs.21/- Rs.30/-
B-6 540 940 740 Rs.22/- Rs.30/-
B-7 560 1020 790 Rs.40/- Rs.50/-
B-8 590 1110 850 Rs.43/- Rs.50/-
B-9 620 1200 910 Rs.46/- Rs.60/-
B-10 660 1300 980 Rs.49/- Rs.60/-
B-11 700 1400 1050 Rs.53/- Rs.70/-
B-12 750 1550 1150 Rs.58/- Rs.70/-
B-13 800 1700 1250 Rs.63/- Rs.80/-
B-14 850 1850 1350 Rs.68/- Rs.80/-
B-15 900 2000 1450 Rs.73/- Rs.100/-
B-16 1050 2250 1650 Rs.132/- Rs.150/-
B-17 1600 3040 2320 Rs.186/- Rs.200/-
B-18 2100 3600 2850 Rs.228/- Rs.250/-
B-19 3200 4480 3840 Rs.307/- Rs.350/-
B-20 3800 5240 4520 Rs.362/- Rs.400/-
B-21 4200 6000 5100 Rs.408/- Rs.450/-
B-22 4500 6500 5500 Rs.440/- Rs.500/-
No.FD(R)1-7/84/4768-4868. Dated Quetta, the 2 nd October, 1986.

638
Subject :- REPLACEMENT OF EXISTING G.P. FUND SYSTEM BY

PROVIDENT FUND BOND SYSTEM.
Reference this Department’s circular letter No.FD (R)I-7/84-4768-4868, dated

nd
the 2 October, 1986, on the subject cited above and to say that sub para 1 of para 4 thereof
may be read as under :-
1) Payment of amount being deducted towards Provident Fund Bond Scheme
from the salaries of the employees who shall retire during the current financial
year (1-7-1986 to 30-6-1987) will be made to them along with the final
payment of their G.P. Fund balances.
No.FD(R)I-7/87-18-100. Dated Quetta, the 4th January, 1987.
Subject :- REPLACEMENT OF EXISTING GENERAL PROVIDENT FUND

SYSTEM BY PROVIDENT FUND BOND SYSTEM.
Reference this department’s letter of even number dated 2-10-1986 and to say
that since complete implementation of the system/scheme of Provident Fund Bond may take
more time, it has been decided :-
i) that payment of the amount being deducted towards Provident Fund Bond
Scheme from the salaries of the employees who shall retire during the period
from 1-7-1987 to 30-6-1988 (if the said scheme is not fully enforced by that
time) will be made to them along with the final payment of their G.P. Fund
balances.
ii) G.P. Fund advances and their recoveries may continue to be granted upto 31-
5-1988 under the existing rules and orders. The financing of insurance policies
out of the fund will be admissible upto 31-5-1988, where-after, payment on
account of policies premium from G.P. Fund will cease and such policies will
then be financed through subscriber’s own resources.
No.FD(R)1-7/84/4723-4823. Dated Quetta, the 28th September, 1987.
Subject :- RECORDING OF GP FUND TRANSACTION.
It has been observed that Treasury Officers/District Account Officers are not
regularly intimating A.G. Office about deduction of GP Fund from Government Servants
posted in various Districts. Besides most of the deduction schedules do not indicate GP Fund
account number of the subscribers. It creates serious problems for subscribers, particularly, at
the time of final payment, as they have to seek deduction statements from each Treasury
Office.
639
2. All Treasury Officers/District Account Officers are advised to ensure that

complete GP Fund deduction schedules are regularly furnished to AG Office. They are also
required to furnish a statement of GP Fund deductions along with the LPC issued to
employees on their transfer from the concerned district.
3. Treasury Officer/District Accounts Officers are also advised not to make any
payment on account of GP Fund advance without proper statement issued by AG Office.
Serious disciplinary action would be taken against the officer responsible for any deviation in
this regard.
No.FD(SOV)I-8/86/307-34. Dated Quetta, the 8th March, 1999
Subject :- PROCEDURE FOR PAYMENT OF G.P. FUND.
The Accountant General Balochistan has pointed out that few Treasury
Officers have made irregular payments to the various subscribers of their G.P. Fund which is
a serious violation of rules. It is, therefore, requested that while sanctioning G.P. Fund
advance to the subscriber proper care may be taken according to the rules and in the light of
proforma attached herewith :-
S.No. Name of Government Servant/ I.D. Card No. Date of Birth.

Subscriber.
1 2 3 4
Date of Name of post. Grade. Date of deduction
Appointment. Of G.P. Fund.
5 6 7 8
G.P. Fund Present balance of G.P. Fund Whether balance Missing of deduction
Account amount. verified by the A.G. of G.P. Fund if any.
number.
9 10 11 12
Date of Nature of advance refundable or How many advances Whether deduction of
retirement non refundable. have already been previous advances are
from service. sanctioned? being made.
13 14 15 16
No.FD(R-II)1-7/94/Vol:IV/44-144. Dated Quetta, the 17 th May, 2000.

640
Subject :- UNIFORM RATES OF SUBSCRIPTION TOWARDS GENERAL

PROVIDENT FUND.
Consequent upon the revision of basic pay scales for the employees of
Provincial Government vide Finance Department’s circular letter No.FD(R)III-71/2001/7517-
7600, dated 17-10-2001, the competent authority is pleased to revise the rates of subscription
towards General Provident Fund as shown in column 6 of the statement given below. The
deduction from the pay of employees on the basis of new rates shall be made in December, to
be paid on 1st January, 2002 until further orders.
2. There shall be no option to postpone subscription to the above fund either

during leave (except extra ordinary leave without pay) or during the training period.
STATEMENT SHOWING UNIFORM RATE OF SUBSCRIPTION TOWARDS

GENERAL PROVIDENT FUNDS EFFECTIVE FROM 1ST DECEMBER 2001
Scale. Minimum. Maximum. Mean. Minimum deduction Proposed Rate of

At existing rate monthly deduction.
(on mean).
____________________________________________________________________________
B-1 1870 3520 2695 80.85 85 Remarks.
B-2 1915 3865 2890 144.50 145 Minimum of
B-3 1980 4230 3105 155.25 160 subscription
B-4 2040 4590 3315 165.75 170 (on mean)will
B-5 2100 5100 3600 180.00 180 be as under :-
B-6 2160 5460 3810 190.50 195
B-7 2220 5820 4020 201.00 205 Pay range. Rate.
B-8 2310 6210 4260 213.00 215 1) upto
B-9 2410 6760 4584 229.25 230 Rs.2700. 03%
B-10 2490 7290 4890 244.50 245
B-11 2590 7840 5215 260.75 265 2) upto
B-12 2745 8595 5670 453.60 455 Rs.2710 to 05%
B-13 2925 9375 6150 492.00 495 Rs.5600
B-14 3100 10300 6700 536.00 540
B-15 3285 11325 7260 580.80 585 3) Above
B-16 3805 12655 8230 658.40 660 Rs. 5600 08%
B-17 6210 15510 10860 868.80 870
B-18 8135 19835 13985 1118.80 120
B-19 12400 24700 18550 1484.00 485
B-20 14710 28010 21360 1708.801 710
B-21 16305 31285 23795 1903.60 1905
B-22 17440 34940 26190 2095.20 2100
No.FD(R-III)1-7/2001/1860-2060. Dated Quetta, the 29th December, 2001.

641
NOTIFICATION.
In exercise of the powers conferred by section 25 of the Balochistan Civil

Servants Act, 1974 (IX of 1974), the Government of Balochistan is pleased to add the
following proviso after sub rule (3) of rule 15B of the General Provident Fund Rules,
namely:-
“Provided that a subscriber who attained the age of 50 years may draw non
refundable advance to the extend of 100% of balance in the account on the date of
application for the grant of advance. If a subscriber has availed 80% non refundable
advance on attaining the age of 50 years he can also draw the balance of remaining
20% as non refundable advance”.
No.FD(R-II)1-7/2001/2066-2265. Dated Quetta, the 5th January, 2002.
Subject :- G.P.F. SUBSCRIPTION WITHOUT ALLOTMENT OF ACCOUNT

NOS.
According to General Provident Fund Rules, all eligible Government Servant

in permanent pension-able and non-pension-able and those temporary or officiating
government servants who have completed 2 years continues service shall join the compulsory
saving scheme. To implement this rule executive authorities are supposed to inform the
Accountant General office as soon as any government servants become liable to subscribe.
2. Contrary to the rule position, it has been observed that a large number of
government servants having completed 2 years service and eligible for subscription towards
the saving scheme are subscribing without allotment of G.P.F. A/C number. This state of fact
can create a lot of problems like missing credits, nomination etc. to a subscriber at the time of
advance payments or getting final payment of G.P.F. after retirement. In order to avoid any
difficulty in making G.P.F. payments, it is requested to extend regular cooperation to
streamline the scheme of saving i.e. and get the G.P.F. numbers allotted for all officers who
have not yet been allotted G.P.F. numbers.
No.FD(R-II)1-7/2003/1024-1223. Dated Quetta, the 10th May, 2003.

642
Subject :- DRAWAL OF 100% G.P. FUND ADVANCE ON NON-REFUNDABLE

BASIS ON ATTAINING AGE OF 50 YEARS.
It is clarified that all Government employees who have reached 50 years of

age are entitled to draw 100% of current G.P. Fund balance on non-refundable basis.
No.FD(R-II)1-7/2005/83. Dated Quetta, the 12th April, 2005.
STATEMENT SHOWING UNIFORM RATE OF SUBSCRIPTION TOWARDS

GENERAL PROVIDENT FUNDS EFFECTIVE FROM 1ST SEPTEMBER 2005
Scale. Minimum. Maximum. Mean. Rate of Remarks.

monthly deduction.
__________________________________________________________________
B-1 2150 4100 3125 100
B-2 2200 4450 3325 170 Minimum rates of
B-3 2275 4825 3550 180 subscription (on
B-4 2345 5345 3845 190 mean) will be as
B-5 2415 5865 4140 210 under :-
B-6 2485 6235 4360 220
B-7 2555 6755 4655 230 BS- 1 3.00%
B-8 2655 7155 4905 250 BS-2-115.00%
B-9 2770 7720 5245 260 BS-12-228.00%
B-10 2865 8415 5640 280
B-11 2980 8980 5980 300
B-12 3155 9905 6530 520
B-13 3365 10715 7040 560
B-14 3565 11815 7690 620
B-15 3780 12930 8355 670
B-16 4375 14575 9475 760
B-17 7140 17840 12490 1000
B-18 8355 22855 16105 1290
B-19 11260 28360 21310 1700
B-20 16915 32245 24580 1970
B-21 18750 35970 27360 2190
B-22 20055 40215 30135 2410
No.FD. SR.1-2/95 Dated 08-09-2005.

643
Subject :- DRAWAL OF 100% G.P. FUND ADVANCE ON NON-REFUNDABLE

BASIS ON ATTAINING AGE OF 50 YEARS.
Clarifications with regard to drawal of G.P Fund are as under :-
(a) As per rule, 80% non-refundable GPF advance admissible on attaining the age of
45 years. As per amendment which was made vide notification No.FD(R-II)1-
7/2001/2066-2265, dated 5-1-2002, now the age for drawal of 100% non-
refundable GPF advance was reduced from 55 years to 50 years.
(b) The subscriber / employee who has reached the age of 50 is entitled for the
drawal of remaining 20% as well as for the 100% drawal of current GPF.
(c) Current GPF balance mean balance at time/date of application of subscriber.
No.FD(R-II)1-7/2005/Vol:V/795. Dated Quetta, the 9th August, 2005.
NOTIFICATION.
An act to provide for establishment of a General Provident

Investment Fund in the Province of Balochistan..
Preamble. Whereas it is expedient to provide for establishment of a General

Provident Investment Fund in the Province of Balochistan
It is hereby enacted as follow:-
Short title 1. (1). This Act may be called the Balochistan General Provident
Extent and Investment Fund Act.
Commencement.
(2). It shall apply to all the Government servants (Gazetted and
non Gazetted) serving under the administrative control of
provincial Government of Balochistan.
(3). It shall come into force at once.
Definitions 2. In this Act unless the context otherwise requires the following
expressions shall have the meanings hereby respectively assigned to
them that is to say:-
644
(a) “Government” means the Government of Balochistan.

(b) “Fund” means the fund established under section 3 (1) of this
Act;
(c) “Bank” means the financial institution in whose custody and
control the funds under this Act is kept and invested:
(d) “Board” means the board constituted under section- 5 of this
Act;
(e) “Public Accounts of the Province” having the same meaning as
assigned to it under Article 118 of the Constitution of the
Islamic Republic of Pakistan1973;
(f) “Prescribed” means prescribed by the rules made under this Act.
Establishment 3. (1) As soon as may be after the commencement of this Act
of the fund Government shall establish a fund to be known as the
Provincial General Provident Investment fund.
(2) The funds shall be established with a capital of Rs. ______

million having been authorized by Government from the
Public Accounts of the fund during the financial year.
(3) Subject to the availability of resources, with particular

reference to its over all liabilities, Government, shall with
effect from the financial year_____ place the annual net
receipt of the General Provident Fund being maintained by it
under the Provident funds Ordinance 1925 (XIX of 1925), in
the Fund established under Sub Section (1) of Section-4.
(4) The amount credited to the Fund shall be distinct and

operated upon strictly in accordance with the provisions of
this Act and rules made there under.
(5) An expenditure from the Fund shall be charged upon the

provincial consolidated Fund within the meaning of Article
121(e) of the Constitution of the Islamic Republic of
Pakistan 1973.
Control and 4. (1) The fund shall be under the control of and operated upon by
Management of the Board and shall be kept in such Bank (s) and invested
Fund in such manner as may be determined by the Board.
(2) The fund shall be available for payment to the subscribers of
General Provident Fund as per his credit and balance as and
when demanded.
Constitution of 5. (1). There shall be a Board for carrying out the purposes of
the Board section 4, consisting of the following members:-
(a) The Chief Secretary to Chairman

Government
(b) The Secretary Member
Finance Department
645
(c) The Secretary Member

S&GAD
(d) Representative of the Member
Subscribers to the Fund
To be nominated by the
Government
(e) An Additional Secretary of the Secretary-cum
Finance Department to be member
nominated by the Secretary Finance
(2). The Board shall meet at such a place and on such date as the
Chairman may direct.
(3). The Board shall evolve its own procedure for the conduct of
its business under this Act.
(4). Secretary Finance would conduct the business on behalf of

the Chairman by proper authority delegated to him.
(5). No remuneration shall be admissible to any member or

Secretary or Chairman of the Board.
Audit and 6. (1). General Provident Fund wing in Finance Department shall be
Accounts responsible to maintain the accounts/investment of the Fund
in such form and in such manner as may be prescribed.
(2). No amount from the Fund shall be withdrawn, unless it is

approved by the Board. Withdrawal of the amount shall be
permissible only under the joint signatures of the Chairman/
Chief Secretary and the Secretary Finance in their capacity as
Chairman and member of the Board.
(3). The Finance Department shall prepare annual statement of

the accounts of the Fund within 30 days of the closing of the
respective financial year. The Board shall cause the annual
statement to be laid before Government accompanied by a
brief report on the maintenance and management of the
Fund.
(4). The Auditor General/Director General Audit Balochistan

Province shall be responsible to conduct the audit of the
Accounts of fund including interest/markup accrued on the
investment on yearly basis.
Power to make 7. Government may make rules for carrying out the purpose of this Act.
Rules
Dated Quetta the 12th June, 2007
646
NOTIFICATION
In exercise of the powers conferred by section 7 of the Balochistan Province

General Provident Investment Fund Act, 2007 (Balochistan Act No.I of 2007), the
Government of Balochistan is pleased to make the following rules, namely:-
1. Short title, extent & commencement:- (1) These rules may be called the Balochistan
Province General Provident Investment Fund Rules, 2008.
(2) They shall come into force at once.
2. Definitions:- In these rules the following expressions, unless there is anything

repugnant in the subject or context, shall have the meanings:-
(1) “Investment Committee” means the Committee constituted under rule 8 of

the Rules;
(2) “Secretary” means Secretary of the Board.
(3) “Act” means the Balochistan Province General Provident Investment

Fund Act, 2007.
(4) “Board” means a Board of the Balochistan General Provident

Investment Fund constituted under Section 5 of the said Act,
3. Contribution/Transfer to the Funds:- (1) The total receipt of the General Provident
Fund contribution as received by Office of the Accountant General Balochistan shall be
transferred to the Fund after every two months.
4. Investments:- The Board may invest any portion of the Fund which is not
immediately required for disbursement in:-
i. Government securities;
ii. Government guaranteed securities/National Saving Schemes;
iii. Profit-bearing deposits in Banks as per Government approved list/policy; and
iv. such other investments as the Board may deem fit.
5. Meeting of the Board and Quorum:- (1) The meeting of the Board shall be
called at least once in three months. The Chairman may, whenever consider necessary call an
emergent meeting of the Board.
(2) The Chairman and four members of the Board shall form the quorum of a
meeting.
647
(3) All decisions in a meeting of the Board shall be taken by majority of votes. In
case of equality of votes, the Chairman shall have a casting vote.
(4) The proceedings in a meeting of the Board shall be recorded in the form of
minutes by the Secretary or in his absence by any other Officer of the Finance Department
nominated by the Secretary Finance. The minutes shall be circulated amongst the members
within a fortnight and the members shall forward their observations, if any, to the Secretary
within two days of the receipt of the minutes. The minutes of the last meeting shall be
confirmed before the start of the next meeting.
(5) Subject to the general supervision and control of the Chairman, the Secretary
shall be responsible for:-
i. the conduct of correspondence on behalf of the Board;
ii. the maintenance of the record of the Board;
iii. the maintenance of the accounts of the Board;
iv. preparation of the agenda of a meeting of the Board and giving advance notice of
such meetings to the members of the Board; and
v. performance of such other functions as may be assigned to him by the Board.
6. Maintenance of Accounts:- The accounts shall be maintained by the Secretary of the

Board.
7. Remuneration:- Chairman and Members of the Board shall not be entitled to any
remuneration.
648
8. Investment Committee:- (1) There shall be an Investment Committee consisting of

the following:-
(i) Secretary Government of Balochistan Finance Department. Chairman

(ii) Secretary to Government of Balochistan S&GAD. Member
(iii) Representative of the subscribers to the General Provident Member
Fund nominated by the Government under Section 5 (d) of
the Act.
(iv) Secretary of the Board. Member
(2) The main function of the Investment Committee shall be to make

recommendation to the Board for investment of money out of the Fund and
shall attend to such other functions as may be assigned to it by the Board.
No.FD(WO)III-6/2008/327-32 Dated Quetta, the 7th January, 2008

649
SECTION-3
GOVERNMENT VEHICLES
(649 - 650)
651
Subject:- MIS-USE OF GOVERNMENT VEHICLES
It has come to the notice of the Chief Minister, Balochistan that the sons of
some of the high officers and some of the Ministerial Staff of the various Department drive
the Government Vehicles/cars and whenever there is an accident, the driver is blamed. The
Chief Minister has, therefore ordered that henceforward Government vehicles would not be
driven by the sons/relatives of the high officer as well as Ministerial staff of the Government
Department,. It has further been decided that in case of default strict disciplinary action will
be taken against the Government servants concerned.
No.FD(R)III-35/75/III. Dated Quetta the 21st August 1975.
Subject:- MIS-USE OF GOVERNMENT VEHICLES
In continuation of this Department circular letter of even No. dated 21-8-1975

on the subject cited above to state that in spite of clear instructions of the Chief Minister as
contained in the above referred letter, it has again come to the knowledge of this Department
that Government vehicles are being used/drived by the unauthorized officials or the
sons/relatives of the officers. Under the rules/instructions it is the duty/ responsibility of the
driver to drive and maintain the Government vehicles. Hence the officials or the
sons/relatives of the officers are not supposed to use/drive the Government vehicles. It has
further come to the notice that wherever there is an accident by authorized persons the blame
is thrown upon the driver whether he was driving the vehicle or not at the time of accident.
This practice should immediately be stopped.
652
2. It is requested to kindly intimate the expenditure incurred on maintenance and

repairs of the vehicles of Department from the month of July, 1975 to September, 1975.
No.FD(R)III-35/75/III. Dated Quetta the 15th October 1975.

653
SECTION-4
GRADE (S) OF POST (S)

(653 - 654)
655
Subject :- NPSC ALLOWED TO STENOGRAPHER WORKING IN NON

SECRETARIAT OFFICES.
The following National Pay Scales are being allowed to the stenographer of
the non-secretariat in this province.
1. Steno-typist. NPS No. 7.
2. Stenographer. NPS No. 8.
3. S.S.Stenographer NPS No. 11.
No. FD ( R ) III-35/75. Dated Quetta, the 24th December, 1975
Subject : REPRESENTATION OF ASSISTANT OF PUNJAB CIVIL

SECRETARIAT.
The existing Assistant of Balochistan Secretariat are getting Grade -11, while
those appointed after 1-7-1975 will get pay scale No.10.
2 As regards the duties and functions assigned to the post of Assistant these are
the same, which were prescribed by the former Government of West Pakistan under
Secretariat Instructions.
No. FD ( R ) III-35/75. Dated Quetta, the 17th June, 1976
Subject :- GRADES OF LIBRARIANS
There are two main categories of Librarians in this Province i.e. Librarians in
grade-17 and Librarian in grade-16 in the various departments where such posts are
sanctioned/existed. National pay scale No.17 is allowed to those Librarian who possess the
Master Degree in Library Sciences. National Pay Scale No 16 is allowed to those Librarians
who possess the qualification of graduation with diploma in Library Sciences. Those who do
not possess the above qualifications and are entrusted with the work of librarian usually draw
their own pay and scale of the post from which they were posted/transferred as librarian.
2. Since the Liberian in question is not a qualified librarian and he is working

against a post which carries NPS-11, hence he can draw pay in NPS-11 only. For the drawl of
pay in NPS-16 the department may get the post upgraded and may appoint a person having
the above prescribed qualifications.
No. FD (R ) III-35/77-CC. Dated Quetta, the 11 th March, 1978.

656
Subject:- PAY AND PERQUISITES OF LEVIES
The following pay scales are being allowed to the levy personnel in
Balochistan:-
Raisaldar Major B-11.

Raisaldar B-5.
Jamadar B-4
Dafadar B-2.
Levy man/Sepoy B-1.
No. FD ( R ) III-35/83-5156. Dated Quetta, the 17th /November, 1983
Subject:- SANCTIONED POSTS OF SENIOR SCALE STENOGRAPHER AND

JUNIOR SCALE STENOGRAPHER.
The Budget position can not be changed, as Members may be provided

Stenographer (B-12) not Senior Scale Stenographer (B-15).Because senior scale
stenographer is provided with a B-20 post and when the officers holds an independent office.
Member Balochistan Public Service Commission’s post is B-19 post.
No. SO. IV-2-13/1983-84. Dated Quetta the 6th June, 1984.
Subject:- B-19 POSTS IN THE SECRETARIAT
The Finance Department is of the view that 4 posts in all (out of the total)
should be Joint Secretary/ Additional Secretary. As far as the question that in which
departments these posts should be allocated be kept flexible. This will facilitate the posting of
officers according to the job requirements. Even the designation, whether the incumbent
should be Additional Secretary or Joint Secretary should be according to the status of the
incumbent being posted. For the present, the following posts are already in B-19:-
1. Joint Secretary Home Department.

2. Additional Secretary Education (it can be made as Joint Secretary if needed).
3. Additional Secretary P&D Department (it can be made Joint Secretary)
2. The fourth post be kept in any department. Moreover if the existing posts of
additional secretary or Joint secretary in the Department is not filled, and a Deputy Secretary
657
is posted in that department then the post of Additional Secretary or Joint Secretary will be
re-allocated to another department.
No. FD (R) III-40/84-57. Dated Quetta, the 3rd/January, 1985.
Subject PAY SCALE AND QUALIFICATION OF FOREST GUARD.
The post of Forest Guard exists in BPS-1. No qualification has been

prescribed for the post except that he can read and write Urdu.
No. FD ( R ) III-41/86-209. Dated Quetta, the 29th /January, 1986
Subject :- PAY SCALES OF BARBERS.
The Barbers in Hospital at Quetta are getting pay in B.P.S- 1 plus the
following allowances :-
1) House Rent Allowance @ 45%.
2) Conveyance Allowance Rs. 70/-P.M.
3) Hill Allowance Rs. 30/- P.M.
4) Indexation of pay @ 13.5% of pay.
No. FD ( R ) III-41/86-1327. Dated Quetta, the 6th April 1986.
Subject :- PAY SCALE OF STENOTYPIST, STENOGRAPHERS. SENIOR

SCALE STENOGRAPHER .
The position is as under in the Province :-

NON-SECRETARIAT.
1972. 1977.
1. Steno- typist NPS -7 RNPS-8
2. Stenographer NPS-10 RNPS-10
3. S.S.Stenographer NPS-12 RNPS-12.
No. FD ( R ) III-35/88.1296. Dated Quetta ,the 17th April, 1986.

658
Subject:- PAY SCALE FOR THE STENOGRAPHERS.
After the introduction of Basic Pay Scales, both the Junior Scale
Stenographers Grade I and II have been equated and designated as stenographer in B-12.Prior
to that pay scale of grade-I was NPS -10 and that of grade-II, NPS-8.
No.FD ( R ) III-35 /86-S.G-1927. Dated Quetta, the 15 th May, 1986.
Subject:- GRANT OF BPS-17 TO THE DRAWING ESTABLISHMENT OF

DIRECTORATE OF MINERAL DEVELOPMENT, QUETTA.
BPS-17 has been allowed to Chief Draftsman . Since the designation of the
incumbents is head draftsman, he is not entitled to BPS-17.
No. FD ( R ) III-35/D.E/D.M/2086. Dated Quetta, the 23rd/August, 1993.
Subject:- UPGRADATION OF DIPLOMA SUB-ENGINEERS IN QDA

BALOCHISTAN.
All the posts for which minimum qualification for direct entry is Matriculation
plus 3 years Diploma Course in any branch of Engineering from a recognized Institution are
entitled to BPS-16 @ 25% as selection grade on the basis of seniority-cum-fitness and subject
to 10 years service and passing of the prescribed .Departmental Examination. The cases of
Motor Vehicles Examination be dealt with accordingly, if covered under this advice.
No. FD ( R ) III-35/D.E/2117, Dated Quetta, the 26 th/August, 1993.
Subject:- GRANT OF B-17.

Attention is invited to the Balochistan(Basic Pay Scales) Civil Services Rules
1983 wherein it has clearly been mentioned that Agriculture Officers who are B.Sc
(Agriculture) are allowed BPS-16 and all those Agriculture Officers who are either M.Sc
(Agriculture) or B.Sc (Hons:) in Agriculture are entitled for BPS-17.
No._Dated Quetta, the 23rd/August, 1997.
Subject:- POSTING OF INSTRUMENT MECHANIC(BPS-5) AS DRIVER ON

DEPUTATION IN CHIEF MINISTER SECRETARIAT
As per Government Orders 50% posts of Drivers exist in BPS-7.
No. FD (R-II)982-1/818, Dated Quetta, the 2nd/June, 1999.

659
CHAPTER-VIII
SECTION-1
HIGHER PAY SCALE

(659 - 660)
661
Subject :- ADMISSIBILITY OF NATIONAL PAY SCALE NO.16 TO THE

SUPERINTENDENTS OF ATTACHED DEPARTMENT/SUB-
ORDINATE OFFICES WHO ARE DRAWING PAY SCALE OF
RS. 525-40-845.
The Governor of Balochistan is pleased to decide that as a special case National

Pay Scale No.16 (400-35-750/50-1000) may be allowed to the Superintendents holding Non-
Gazetted posts in the Attached Departments/Subordinate offices who are granted as a special
case the Secretariat Consolidated Pay Scale (525-40-845) under this Department’s Circular
letter of even number dated 20th June, 1973. The National Pay Scale will be personal to these
Superintendents. In order to avoid any commission/overpayment the salaries of these
Superintendents may be drawn in National Pay Scale No.16 after due verification of their
Service Books from the Audit Office.
2. These Superintendents may exercise their option for electing the National Pay
Scale No.16 or to retain their existing Consolidated Secretariat Pay Scale (525-40-845) within
a month from the issue of these orders. These orders will take effect from 01-03-1972, but no
arrears be allowed upto 31-07-1973.
No.FD(R)III-5/73. Dated Quetta, the 31st May, 1975.
NOTIFICATION.
In order to remove the disparity between the pay scales of Assistants of

Secretariat and Non-Secretariat Departments, the Governor of Balochistan is pleased to allow
National Pay Scale No.10 (250-18-340/20-440/20-540) to Assistants working in the Attached
Departments/Sub-ordinate offices with effect from 1st July, 1975. The pay of the existing
Assistants will be fixed in pay scale No.10 with effect from 1st July, 1975 as under :-
(i) The pay shall be fixed at a stage in the National Pay Scale
No.10 which is equal to the existing pay in the National Pay
Scale No.8 of the Assistant concerned and if there is no such
stage, at the next lower stage and the difference shall be
allowed as personal pay.
(ii) If the existing pay of an existing Government Servant is

higher than the maximum of the Pay Scale No.10, his pay
662
shall be fixed at the maximum of the National Pay Scale and

the difference be allowed as personal pay.
(iii) The personal pay referred to in sub-paras (i) and (ii) above
shall be reduced by any amount by which the pay of the
Government Servant is increased after the 1st July, 1975 and
shall cease to be payable as soon as his pay is increased by an
amount equal to his personal pay.
2. The next annual increment will, however, be allowed on the 1st December,
1975.
3. Right of Option. All these Assistants shall have the right to opt for the National
Pay Scale No.10 or the existing National Pay Scale within a period of two months from the
issue of this Notification.
4. All new officials appointed against Secretariat posts on and after 01-07-1975
shall get Pay Scale No.10 on their appointment or promotion as Assistant.
No.FD(R)III-5/75. Dated Quetta, the 24th July, 1975.
NOTIFICATION.
In exercise of the powers conferred upon him under rule 17 of the Balochistan
(Gazetted) Civil Services (Pay Revision) Rules, 1974, the Governor of Balochistan is pleased
to allow National Pay Scale No.16 (400-35-750/50-1000) instead of National Pay Scale No.11
(275-20-375/20-475/25-600) to those Research Assistant who are B.Sc 2nd Division in
Chemistry or Botany and have been appointed on or before 01-08-1973. The pay of these
Research Assistants will be fixed in National Pay Scale No.16 as under :-
(1) The pay shall be fixed at a stage in the National Pay Scale
No.16 which is equal to the existing pay in the National Pay
Scale No.11 of the Government Servant concerned and if
there is no such stage, at the next lower stage and the
difference shall be allowed as personal pay.
(2) If the existing pay of an existing Government Servant is

higher than the maximum of the Pay Scale No.16, his pay
shall be fixed at the maximum of the National Pay Scale and
the difference be allowed as personal pay.
663
(3) The personal pay referred to in sub-paras (1) and (2) shall be
reduced by any amount by which the pay of the Government
Servant is increased after the 23rd September, 1975 and shall
cease to be payable as soon as his pay is increased by an
amount equal to his personal pay.
2. These orders will take immediate effect. Next increment will however be
allowed on 01-12-1975.
3. Right of Option. All Research Assistants mentioned above shall have the right
to opt; for the National Pay Scale No.16 or the existing National Pay Scale within a period of
one month from the issue of this Notification.
No.FD(R)VII-10/75. Dated Quetta, the 23rd September, 1975.
NOTIFICATION.
In exercise of the powers conferred by rule 12 of the Balochistan (Non-

Gazetted) Civil Services (Pay Revision) Rules, 1972, the Government of Balochistan is
pleased to make the following amendment in the schedule appended thereto, namely :-
1. National Pay Scale No.7 (180-10-230/10-280/15-370) for Junior

Scale Stenographers Grade-II and Steno typists of the Secretariat and
attached Departments is hereby enhanced to the National Pay Scale-
8 viz 200-12-260/15-335/15-425.
2. National Pay Scale No.8 (200-12-260/15-335/15-425) prescribed for

Junior Scale Stenographers Grade-I and Stenographers of the
Secretariat Departments and Non-Secretariat Department is hereby
enhanced to National Pay Scale-10 250-18-340/20-440/25-540.
3. National Pay Scale No.11 (275-20-375/20-475/25-600) prescribed

for Senior Scale Stenographers (where sanctioned) is hereby
enhanced to National Pay Scale-12 300-20-400/25-525/25-650.
4. National Pay Scale No.11 (275-20-375/20-475/25-600) prescribed

for the Personal Assistants to Chief Minister / Ministers / Chief
Secretary / Secretaries / Additional Secretaries to Government is
664
hereby enhanced to National Pay Scale-14 350-25-475/25-600/30-

750. The special will continue.
2. The above amendment will take effect from the 2nd December, 1975. The pay of
the above categories of Government servants will be fixed at the next higher stage of their
salaries after fixation in higher pay scale in relaxation of F.R.22.
No.FD(R)III-35/72-76. Dated Quetta, the 15 th January, 1976.
Subject :- BALOCHISTAN (NON-GAZETTED) CIVIL SERVICES (PAY

REVISION) RULES, 1972.
Finance Department agrees to allow National Pay Scale No.14 with special pay
of Rs.50/-p.m. to the Personal Assistant to the Inspector General of Police, Balochistan.
No.FD(R)III-35/76-III/2103. Dated Quetta, the 23rd August, 1976.
Subject :- NATIONAL PAY SCALE NO-12 TO SENIOR SCALE

STENOGRAPHERS ATTACHED WITH COMMISSIONER QUETTA
DISTRICT.
The post of Senior Scale Stenographers has been enhanced from Grade-11 to
Grade-12. When a post of Senior Scale Stenographer already exists in the Commissioners
Office it has automatically been up-graded to that of Grade-12.
No.FD(R)III-35/77-SG. Dated Quetta, the 7th April, 1977.
NOTIFICATION.
Under rule 12 of the Balochistan (Non-Gazetted) Civil Services (Pay Revision)

Rules, 1972, the Governor of Balochistan is pleased to allow National Pay Scale No.11 (275-
20-375/20-475/25-600) instead of NPS-9 (225-15-300/16-380/20-480) to the Electric Sub-
Engineer of Irrigation & Power Department possessing three years diploma in Associate
Engineer’s Examination in Electrical from a recognized Institute with effect from 22nd April,
1977. The pay of the above mentioned officials in NPS-11 shall be fixed as under :-
1. The pay in Grade-11 shall be fixed at a stage equal to the stage/existing pay of the
Government servant in NPS-9 and if there is no such stage then at the stage next
below and the difference shall be allowed as personal pay.
665
2. If the existing pay of the existing Government servant is higher then the maximum
of the pay scale No.11 then the pay of the individual shall be fixed at the maximum
of the NPS-11 and the difference shall be allowed as personal pay.
3. The personal pay referred to above shall be reduced by any amount by which the
pay of the Government servant is increased on 28-04-1977 and shall cease to be
payable as soon as his pay is increased by an amount equal to his personal pay.
2. RIGHT OF OPTION. All the Government servants mentioned above shall have a
right to opt NPS-11 or to retain their existing NPS-9 within a period of one month from the
date of issue of this Notification.
No.FD(R)III-35/77-DE. Dated Quetta, the 28th April, 1977.
NOTIFICATION.
In pursuance of the decision taken by the Federal Government that the posts
having various designations and nomenclatures for which the maximum qualification is a
Veterinary or Agriculture graduates degree shall be placed in the Revised NPS No.17 with
effect from 1-5-1977. The Government of Balochistan has decided that the following posts in
the Agriculture and Animal Husbandry Department, the minimum prescribed qualifications for
which are as mentioned above shall be placed in the Revised NPS No.17 with effect from 1st
May, 1977 :-
AGRICULTURE SECTOR.
(i) Agriculture Assistant (re-designated as Agriculture Officer).
(ii) Soil Conservation Assistant.
(iii)Research Assistant (re-designated as Assistant Research Officer).
ANIMAL HUSBANDRY SECTOR.

(i) Veterinary Assistant Surgeon (re-designated as Veterinary Officer).
(ii) Research Assistant (re-designated as Veterinary Officer Research).
(iii) Field Dairy Assistant (re-designated as Veterinary Officer Dairy).
2. Grade-17 will be admissible to the increments of the posts mentioned in para-1

above who were working as Veterinary Assistant Surgeon / Agriculture Assistant and also
possessed the prescribed minimum qualification of a degree in Veterinary or Agriculture in the
666
respective sector. Grade-17 will be personal to them and they will be entitled to further
promotion only after acquiring the qualifications of M.Sc (Agric:) or M.Sc (Animal
Husbandry) / D.V.M.
3. Minimum qualification for initial recruitment to all the above posts w.e.f. 01-
05-1977 in the Agriculture Sector will be M.Sc (Agric:) and in the Animal Husbandry Sector
M.Sc (A.H) / D.V.M. All those appointed against the above posts on 01-05-1977 and
thereafter, and who possessed B.Sc (Agric:) degree B.Sc (A.H) degree in Animal Husbandry
Sector will be entitled to Grade-16. They will be eligible for Geade-17 and further promotion
only after acquiring the qualifications of M.Sc (Agric:) or M.Sc (A.H) / D.V.M. in the
respective Sectors.
4. The names of the incumbents of up-graded posts will be published in the

Gazette on obtaining the approval of Martial Law Administrator Zone ‘D’ in each cases in
accordance wit the Appointment Rules and the payment of arrears allowed as may be due on or
after 01-05-1977 after normal deductions.
No.FD(R)VII-10/1977. Dated Quetta, the 8th May, 1978.
NOTIFICATION.
In order to remove the disparity between the pay Scales of Assistants of

Secretariat and Non-Secretariat Departments, the Governor of Balochistan is pleased to allow
National Pay Scale No.11 to all Assistants working in the Secretariat Departments and
Attached Departments/Sub-ordinate offices in Balochistan with effect from 04-10-1979.
2. The pay of the Assistants drawing National Pay Scale No.11 shall be fixed as
under :-
(i) The pay shall be fixed at a stage in the National Pay Scale No.11 which is equal
to the existing pay in the National Pay Scale No.10 of the Assistant concerned
and if there is no such stage, at the next lower stage and the difference shall be
allowed as personal pay.
(ii) If the existing pay of an existing Government Servant is higher than the
maximum of the Pay Scale No.11, his pay shall be fixed at the maximum of the
National Pay Scale No.11 and the difference be allowed as personal pay.
667
(iii) The personal pay referred to in sub-paras (i) and (ii) above shall be reduced by
any amount by which the pay of the Government Servant is increased after the
14th October, 1979 and shall cease to be payable as soon as his pay is increased
by an amount equal to his personal pay.
3. The next annual increment will, however, be allowed on 1st December, 1979.
4. Right of Option. All existing Assistants shall have the right to opt for the
National Pay Scale No.11 or the existing National Pay Scale within a period of two months
from the issue of this Notification.
No.FD(R)III-5/79. Dated Quetta, the 18th October, 1979.
Subject :- UP-GRADATION OF THE POSTS OF ACCOUNTS OFFICERS

(GRADE-17) OF SMALL INDUSTRIES.
Finance Department has clearly mentioned that those Accounts Officers who
are B.Com with three years experience in the field may be allowed NPS-17. Administrative
Department is therefore competent to grant the said pay scale to the concerned Accounts
Officers who possess requisite academic qualification as well as other experience.
No.FD(R)VII-40/80/290.Dated Quetta, the 20th January, 1980.
NOTIFICATION.
The Governor of Balochistan has been pleased to allow National Pay Scale
No.16 viz: 625-40-825/50-1325 to all the Superintendents working in the attached
Departments/Sub-ordinate offices with effect from 1st January, 1980.
2. The pay of these Superintendents in NPS-16 will be fixed at a stage next above
their basic pay as Superintendents in lower scale in accordance with this Department’s circular
letter No.FD(R)III-11/80, dated 13th March, 1980.
3. Right of Option. All the existing Superintendents shall have the right to opt for
the National Pay Scale No.16 or the existing National Pay Scale within a period of one month
from the date of issue of this Notification.
No.FD(R)III-5/80. Dated Quetta, the 15th March, 1980.

668
NOTIFICATION.
In pursuance of the decision of the Inter Provincial Coordination Committee

taken in its meeting held on 5th September, 1980, the Governor of Balochistan is pleased to
modify this Department’s Notification of even number dated 8th May, 1978 with regard to the
grant of National Pay Scale No.17 (Rs.980-50-1150/60-1750) to the Agriculture Officers
(former Agriculture Assistants) and Veterinary Officers (former Veterinary Assistant
Surgeons) of Agriculture/Livestock Departments as follows :-
(i) Posts for which the minimum prescribed qualification is M.Sc (Agric:) or B.Sc
(Hons:) in Agriculture or DVM/B.Sc (A.H) obtained after six years post Matric
study are placed in NPS-17, while posts for which minimum prescribed
qualification is B.Sc (Agric:) or B.Sc (A.H) obtained after less than six years of
post Matric study will remain in NPS-16. Consistent with this principle, various
posts in the departments other than Agriculture/Livestock Departments may also
be categorized under NPS-17 and NPS-16.
(ii) The present incumbents (those who were in service on or before 5th September,
1980) of all the posts of Agriculture Assistants/Veterinary Assistant Surgeons
possessing Agriculture/Veterinary degrees for which the minimum prescribed
qualification is B.Sc (Agric:) or B.Sc (A.H) are allowed NPS-17 as personal to
them. Similarly the present incumbents with equivalent designations and
nomenclatures, for which the minimum prescribed qualification is B.Sc (Agric:)
or B.Sc (A.H) serving in the departments other than Agriculture/Livestock
departments will draw pay in NPS-17 as personal to them.
2. The decision would be effective from 1st May 1977 or date of actual
appointment, whichever is later, but no arrears will be allowed for the period from 1st May,
1977 to 30th June, 1980.
No.FD(R)VII-10/81.Dated Quetta, the 31st January, 1981.
NOTIFICATION.
The Governor of Balochistan has been pleased to order that Science Graduates
recruited as Senior English Teachers and posted as Science Teachers during the period from
02-06-1976 to 30-06-1984 may be allowed running pay scale i.e. Revised National Pay Scale
No.14 in relaxation of the professional training prescribed for them.
No.FD(R)VII-13/81. Dated Quetta, the 14th February, 1981.

669
ORDER.
The Governor of Balochistan has been pleased to decide that 25 percent of

regular posts of Diploma Engineers (Sub-Engineers, Draftsman, Electric Sub-Inspectors) of the
Communication and Works, Irrigation and Power, Local Government Departments and any
other Department of Provincial Government having sanctioned regular posts be placed in
Grade-16 (625---1625) with effect from 1st July, 1981. These posts will be filled on the basis of
seniority-cum-fitness from those Diploma Engineers who are matriculate having three years
diplomas and 10 years service in the line.
2. The Governor of Balochistan has been pleased to decide further that out of the
above posts carrying National Pay Scale No.16, 20% be placed in Grade-17 (900---2250) with
effect from 1st July, 1981. These posts be filled in from Diploma Engineers carrying NPS-16
on seniority-cum-fitness basis.
No.FD(R)III-35/81-D.E. Dated Quetta, the 8th August, 1981.
ORDER.
The Governor of Balochistan has been pleased to allow National Pay Scale
No.16 (Rs.625-40-825/50-1325-60-1625) instead of National Pay Scale No.11 (Rs.430-24-
550/28-830-30-980) to promotee Forest Rangers (non degree holders), with effect from 1st
September, 1981. The pay of such Forest Rangers shall be fixed in Grade-16 in accordance
with this Department letter No.FD(R)III-11/80, dated 13 th March, 1980.
No.FD(R)VII-10/81.Dated Quetta, the 12th October, 1981.
ORDER.
In continuation of this Department’s order of even number dated 8th August,

1981, it has been decided that para-2 thereof regarding grant of grade-17 to 20% of grade-16
diploma holders be held in abeyance till further orders.
No.FD(R)III-35/81-DE. Dated Quetta, the 3rd November, 1981.

670
ORDER.
In superession of this Department’s order of even number dated 08-08-1981, the

Governor of Balochistan has been pleased to decide that 25% of the total posts of Diploma
Sub-Engineers in all departments in Balochistan should be placed in grade-16. These posts
should be filled in on the basis of seniority-cum-fitness, subject to 10 years service and the
passing of a prescribed departmental examination.
2. It has further been decided that 20% of the posts in grade-17 should be reserved
for the promotion of diploma Engineers in grade-16. These promotions would be made on the
basis of standards and criteria to be laid down by the departments concerned.
No.FD(R)III-35/81. Dated Quetta, the 3rd January, 1982.
Subject :- ALLOWING NATIONAL PAY SCALE NO.16 TO AGRICULTURE

ASSISTANTS PROMOTED TO THE POST WITHOUT PRESCRIBED
QUALIFICATION PRIOR TO 1977.
Agriculture Assistants were in NPS-11 prior to 01-05-1973. Since then the post
has been up-graded twice, along with the prescribed qualifications, as follows :-
(a) 1973 : allowed NPS-16 for those who were B.Sc (Agriculture).
(b) 1977 : NPS-17 allowed to those who were M.Sc (Agriculture). They were
designated as Agriculture Officers. Those who were B.Sc to continue as
Agriculture Assistants in NPS-16. Prior to 1973 Agriculture Assistants were
partly recruited directly, with B.Sc (Agric:) as the minimum prescribed
qualification and partly promoted from Field Assistant (NPS-5) for whom the
minimum qualification was matric with one year diploma course.
2. The Agriculture Department has now proposed that 13 Agriculture Assistants,

promoted prior to 1977, who did not have B.Sc, may be allowed NPS-16. The reasons given
are as follows :-
(a) They perform the same function as qualified Agriculture Assistants recruited in
NPS-16.
(b) The other provinces have already allowed NPS-16 to such Agriculture
Assistants.
(c) The problem in fact does not exist now since Field Assistants are not being
promoted as Agriculture Assistants. Allowing NPS-16 to the 13 Agriculture
671
Assistants, promoted prior to 1977, would remove the feeling of disparity

among those holding the same post and would also allow better pensionary
benefits to them.
3. Finance Department agrees with the proposal of the Agriculture Department,

especially in view of the fact that the other provinces have already conceded this point. The
annual financial implication will be Rs.30,000/- for the Provincial Government.
No.FD(R)VI-5/86-PD-1585. Dated Quetta, the 19-10-1983.
ORDER.
The Governor of Balochistan is pleased to order that 15% cadre posts of the
Deputy Secretaries of the Civil Secretariat shall carry B-19 with immediate effect.
No.SII.1-1(18)/79-S&GAD. Dated Quetta, the 1st February, 1984.
ORDER.
The Governor of Balochistan has been pleased to decide that 25% of the total
posts of Diploma holders Chief Draftsman, Circle Head Draftsman, Divisional Head
Draftsman and Draftsman in all departments in Balochistan should be placed in B-16. These
posts should be filled in on the basis of seniority-cum-fitness, subject to 10 years service and
the passing of a prescribed departmental examination.
No.FD(R)III-35/84/3901-50. Dated Quetta, the 27th November, 1984.
Subject :- ALLOWING OF PAY SCALE NO.14 TO DRAWING MASTER

(GRADUATE WITH DRAWING MASTER EXAMINATION
CERTIFICATE).
Those Drawing Masters who were/are allowed NPS/BPS-14 have acquired the
“MASTER” certificate in “Drawing” after doing their graduation. Thus the certificate awarded
by the Government Elementary College, Quetta is not equivalent to the Master’s certificate in
Drawing as basic academic qualification for this certificate is not graduation.
No.FD(R)VII-13/84. Dated Quetta, the 27th March, 1985.

672
ORDER.
The Government of Balochistan has decided to relax the condition of “passing

of the departmental examination” laid down in this department order of even number dated the
27th November, 1984, in favour of those Draftsman (including Chief Draftsman, Circle Head
Draftsman and Divisional Head Draftsman) who are Diploma Holders and have rendered 10
years service as such on the date of issue of the orders referred to above.
No.FD(R)III-35/85-DE. Dated Quetta, the 15 th August, 1985.
Subject :- UP-GRADATION OF ACCOUNTS CLERK AS SUB ACCOUNTANT.
BPS-11 has been allowed to those Accounts Clerks only, who are graduate and
re-designated as Sub Accountant. Other Accounts Clerks will continue to draw the pay in
BPS-8.
No.FD(R)III-41/85-Try.5290-91. Dated Quetta, the 27th October, 1985.
Subject :- GRANT OF BPS-17 TO M.L.S QUALIFIED LIBRARIANS.
The Finance Department has prescribed both the pay scales i.e. B-16 and 17 for
the post of qualified Librarian according to qualification. The appointing authority as per
service rules is competent to allow B-17 to a Librarian holding Master’s Degree in Library
Science.
No.FD(R)III-25/86-6133. Dated Quetta, the 24 th November, 1986.
Subject :- GRANT OF BPS-17 TO M.L.S QUALIFICATION.
The Finance Department agrees to allow BPS-17 as personal to those College

Librarians who possess Master’s Degree in Library Science.
No.FD(R)III-25/88/88. Dated Quetta, the 7th January, 1988.

673
ORDER.
The Government of Balochistan has decided to relax the condition of “passing

of the departmental examination” laid down in this department’s order of even number dated
the 3rd January, 1982, in favour of those Diploma holders who have rendered ten years service
to the extent of grant of Selection Grade B-16, subject to the condition that next increment in
the pay scale will not be granted till the concerned official has duly qualified the prescribed
departmental examination.
No.FD(R)III-35/88/DE/DM. Dated Quetta, the 29th March, 1988.
ORDER.
In continuation of this Department’s orders of even number dated the 27th

November, 1984, the Government of Balochistan is pleased to relax the condition of Diploma
for the grant of B-16 to Draftsman, on existing terms and conditions.
2. These orders will be deemed to have taken effect from 27-11-1984 and apply to
all those Draftsman who were in service on or before the date, as such.
No.FD(R)III-35/D.E/D.M/88/1709-1800. Dated Quetta, the 2 nd June, 1988.
Subject :- GRANT OF (B-17) TO THE AGRICULTURE OFFICERS WHO

ACQUIRED M.SC (AGRIC:) / B.SC (HONS:) IN AGRICULTURE AND
B.E.
The Agriculture Department may allow B-17 to all those Agriculture Officers
who are M.Sc (Agric:) or B.Sc (Hons:) Agriculture as per provision of the Balochistan (Basic
Pay Scale) Civil Service Rules, 1983.
No.FD(R)VII-10/89/1821. Dated Quetta, the 17 th April, 1989.

674
Subject :- ENHANCEMENT OF PAY SCALES OF DRAWING ESTABLISHMENT.
The Government of Balochistan is pleased to enhance the pay scales of the

Drawing Establishment with immediate effect as under :-
S.No. Name of the post. Existing pay scale. Revised pay scale.
1. Divisional Head B-12 B-13 (1035-58-2195)

Draftsman.
2. Circle Head B-13 B-16 (1350-105-2925)
Draftsman.
3. Chief Draftsman. B-14 B-17 (2065-155-3925)
NOTE. The facility of Selection Grade (B-16) to all categories of Draftsman against
25% of total posts is withdrawn. However, the existing incumbents who are
availing the benefit of Selection Grade will continue to hold it as personal to
them.
No.FD(R)III-35/90/DE/DM/598-604. Dated , the 6th March, 1990.
NOTIFICATION.
In pursuance of this Department’s Notification No.FD(R)III-40/85/340-410,

dated the 21st January, 1985, it is further clarified that only 20% of the total strength of
Assistant Engineers of the Local Government Department will be eligible to B-17 and the
remaining incumbents will get B-16.
No.FD(R)III-40/90-830-61.Dated Quetta, the 18th March, 1990.
NOTIFICATION.
The Governor of Balochistan is pleased to order the following scales of

pay/benefits to various categories of the teachers as mentioned here-under with immediate
effect :-
S.No. Name of the post. Benefits extended.

1. Primary School Teachers All the present and future Primary School Teachers
(J.V.T). who hold the qualifications of F.A/F.Sc (2nd
675
Division) or (3rd Division having ten years Teaching

experience) plus existing prescribed professional
training shall be placed in BPS-9 with 1/3rd in
Selection Grade BS-10.
All other teachers who do not possess higher
qualification shall continue getting existing pay scale
with selection grade accordingly.
However, the higher scales/grades allowed to those
teachers will be personal to them and the inter-se-
seniority will remain intact.
2. Elementary School All the present and future Elementary Schools

Teachers (J.E.T/Drawing Teachers who possess the qualifications of
Masters/P.T.I/Junior B.A/B.Sc (2nd Division) or (3rd Division having ten
Arabic Teachers). years Teaching experience) plus existing prescribed
professional training shall be placed in BPS-14 with
1/3rd in Selection Grade BS-15.
qualification shall continue getting existing pay scale
with selection grade accordingly.
3. Arabic Teachers. All the present and future Arabic Teachers who
possess the qualifications Trained Fazil with
B.A/B.Sc (2nd Division) and five years teaching
experience or (3rd Division) having ten years
Teaching experience or M.A. Arabic or equivalent
qualification shall be placed in BPS-14 with 1/3 rd in
Selection Grade BS-15.
qualification shall be placed in BPS-14 with 1/3rd in
selection grade BS-15.
qualification shall continue getting existing pay
scales with selection grade accordingly.
4. Secondary School All the present and future Secondary School

Teachers. Teachers with prescribed qualifications under the
Rules shall be placed in BS-16 with 1/3rd in selection
grade BS-17.
676
2. The Advance increments sanctioned by F.D. in para-15 of their letter

No.FD(R)III-(40-41)/83, dated 22-08-1983 will not be admissible on accruing / possessing
qualifications for which higher pay scales are being sanctioned in this notification.
No.S.O(Budget)/Edn/1-2/91. Dated Quetta, the 20th July, 1991.
Subject :- REMOVAL OF DISPARITY BETWEEN THE PAY SCALE OF

INSPECTOR OF AGRICULTURE IN DEVELOPMENT AND NON-
DEVELOPMENT BUDGET.
The Finance Department agrees to enhance the Pay Scale of Agriculture

Inspector on Non-Development side from B-9 to B-11 with immediate effect.
No.FD(R)III-47/1992/900. Dated Quetta, the 12 th April, 1992.
Subject :- SANCTION OF B-14 TO J.E.T. (TECH:).
The J.E.T’s (Tech:) are equally entitled to the benefit of higher pay scales on
higher qualification as allowed to the J.E.T.
2. It is stated that higher pay scales to the J.V.T’s (Primary School Teachers) and
J.E.T (Middle School Teachers) have been allowed on acquiring higher qualification i.e. F.A.
and B.A. respectively in 2nd Division. It is further clarified that those Primary School Teachers
who are F.A. in Third Division but they did their B.A. in Second Division may also get higher
pay scales i.e. BPS-9. Similarly those Middle School Teachers who are B.A. in Third Division
but have acquired Master’s Degree in Second Division may also get BPS-14.
No.FD(R)VII-13/92/1652-53. Dated Quetta, the 18th July, 1992.
Subject :- UP-GRADATION OF THE POST OF OPERATOR.
The Finance Department agrees to the grant of BPS-4 (instead of BPS-1) to the
Photo-state Machine Operator with immediate effect, provided no one in the Department is
getting Special Pay for operating this Machine.
No. FD(R)VII-10/1992/3238. Dated Quetta, the 26th September, 1992.

677
Subject :- GRANT OF BPS-17 TO ADMINISTRATIVE OFFICERS AS PERSONAL

TO THEM.
Consequent upon the grant of Selection Grade (BPS-17) to 33% of

Superintendents, it has been decided that all the Administrative Officers who have been
promoted from amongst the Superintendents are awarded BPS-17 as personal to them with
immediate effect.
No.FD(R)III-51/92/4044-4144/10972-11059. Dated Quetta, the 22 nd December, 1992.
ORDER.
The Government of Balochistan has been pleased to allow B-13 to the

Photographers, having completed 10 years service in B-8. The initial recruitment of
photographers will however, continue to be in B-8.
No.FD(R)VII-10/93/566-666. Dated Quetta, the 11th March, 1993.
ORDER.
The Government of Balochistan is pleased to accord sanction to the up-

gradation of the posts of Librarian in all the Degree Colleges from B-16 to B-17 with
immediate effect.
No.2-14/93-Edn:S.O.(Budget). Dated Quetta, the 15 th December, 1993.
Subject :- GRANT OF HIGHER SCALE TO THE CAMERA - MEN.
The Finance Department agrees to allow B-15 to the Cameramen as personal to

them, provided they have rendered 5 years service as such.
No.FD(R)VII-10/94/4857. Dated Quetta, the 20 th December, 1994.

678
ORDER.
The Government of Balochistan is pleased to re-designate all the posts of

Assistant Statistical Officer (B-17) in the Agriculture Department as Assistant Director
(Statistics) B-17 with the qualification of M.Sc (Statistics) in 2nd Division.
2. The Government of Balochistan is further pleased to accord sanction to the up-

gradation /re-designation of the post of Statistical Investigator (B-16) to that of Statistical
Officer (B-17) with the qualification of Master Degree in Second Division. Those who do not
possess Master Degree in Second Division will be allowed B-17 on completion of 7 years
service. However, the existing incumbents are allowed B-17 as personal to them.
No.S.O.(O&M)(1)76-986-AD-89. Dated Quetta, the 21st February, 1995.
Subject :- BPS-11 TO THE PROMOTED DRAFTSMAN.
The Finance Department agrees to allow B-11 to those Draftsman also who are
promoted from the posts of Tracer irrespective of the condition of three years diploma.
No.FD(R)III-35/D.E/3938-42. Dated Quetta, the 17 th December, 1995.
Subject :- GRANT OF B-7 TO THE DRIVERS.
This Provincial Government had allowed B-7 to the Drivers on 50% of the total
sanctioned posts with (10) years service as such. Later on, decided that the grant of B-7 @ 50%
to the Drivers after completing (10) years service may be treated as selection grade and pay
thereof may be fixed as on promotion.
2. It is to add here that the benefit of senior scale to the Drivers has not been
allowed and no proposal for this benefit is under consideration in this Province. It is further
added that the benefit of selection grade has already been discontinued in the Pay Scale
Scheme, 2001 w.e.f. 01-12-2001.
No.FD(R-I)III-41/Drivers/2005/161. Dated Quetta, the 6 th January, 2005.

679
Subject :- GRANT OF B-17 TO THE AGRICULTURE OFFICERS AND

VETERINARY OFFICER ON THE BASIC OF B.Sc (HONS:)/M.Sc
QUALIFICATION.
Reference this Department’s Notification No.FD(R)VII-10/81, dated 31-01-

1981, wherein some conditions with regard to grant of National Pay Scale No.17 to the
Agriculture Officers and Veterinary Officer of Agriculture / Livestock Departments were
specified.
2. It has been observed that the cases of different B-16 employees of Agriculture
& Livestock Departments having B.Sc (Hons:)/M.Sc degree are occasionally being received in
this department for grant of B-17 on the basis of aforesaid notification, which is not correct. In
this respect, it is stated that the said notification was issued at that time on specific grounds /
conditions i.e. no incentive was provided to the said nomenclature of posts at the time when the
posts of Agriculture Assistants and Veterinary Assistant Surgeons (B-16) were up-graded to B-
17 and finally that matter has been decided by the IPCC. Furthermore, in the said notification,
a specific formula/principle was established, but presently, only a part of the specified
conditions is being used by the individuals for their favour. Since inception of the notification
in question, now considerable time of more than (24) years has lapsed and currently, the
position is totally different and there is no conflict between the same grades. In this scenario, it
can be said that benefit of higher scale as for said notification is discriminatory as a junior
official /officer on having higher scale on the basis of improvement of qualification can also
claim seniority over seniors.
No.FD(R-I)VII-10/2006/87-88. Dated Quetta, the 25th January, 2006.

680
Subject:- GRANT OF INCENTIVE OF HIGHER GRADES ON THE BASIS OF

TIME SCALE TO THE TEACHING STAFF (SCHOOL SIDE) OF
EDUCATION DEPARTMENT BALOCHISTAN.
The Government of Balochistan has allowed / sanctioned incentive of grant of

higher grades on the basis of time scale to the teaching staff (School side) of Education
Department Balochistan with the following terms and conditions with immediate effect:-
S.NO. NOMENCLATURE OF NOS. OF YEARS SERVICE

TEACHING POSTS WITH REQUIRED FOR THE
GRADES. NEXT HIGHER GRADE.
1. JVT, M/QURAN (BPS-7)

BPS-7 to BPS-10 After nine years
BPS-10 to BPS-11 After fourteen years
BPS-11 to BPS-14 After twenty one years
BPS-14 to BPS-15 After twenty five years
2. JETs, JETs (Tech:), PTI, JDM, JAT

(BPS-9)
BPS-12 to BPS-14 After fourteen years
BPS-14 to BPS-15 After twenty one years
BPS-15 to BPS-16 After twenty five years
3. SST (Gen:), SST (Tech:), SST

(Science), SAT & SDM (BPS-16).
NO.FD(R-I)VII-13/2007/3257-3357. Dated Quetta the 18th November, 2007.

681
SECTION-2
HIRING OF PRIVATE BUILDING

(681 - 682)
683
Subject:- ENHANCEMENT IN RENT FOR REQUISITIONED BUILDINGS.
Section 5 of the Balochistan Urban Rent Restriction Ordinance, 1959,
provides that when the fair rent of a building or rented land has been fixed under section 4, or
where the rent of any building or rented land has been determined by an agreement between
the landlord and the tenant further increase in such fair rent shall during the constitution of
tenancy, be permissible within a period of three years from the date fixed by the Controller
under sub section (3) of section 4 or from the date of the agreement as the case may be except
in cases where some addition improvement or alternation has been carried out at the
landlord’s expense and at the request of the tenant. Section 4 as amended by Balochistan
Urban Rent Restriction (Amendment) Ordinance, 1980 allows increase of rent upto 25% of
the rent already being paid by the tenant, but the landlord cannot enhance this rent on his own
accord and has to move the Controller for such relief. However, if the parties enter into an
agreement to enhance rent, such agreement is valid and binding on the parties. The case
reported in P.L.D 1983 Quetta 36, is a guiding authority on this subject.
NO. SO.3 (F)-6/Law. Dated 20th September, 1984
Subject :- EXECUTION OF AGREEMENT WHILE HIRING PRIVATE

BUILDING FOR OFFICIAL PURPOSE.
As soon as necessary sanction is accorded by the Finance Department it is
needed that the Administrative Department/Government Agency concerned should enter into
a formal agreement with the owner of a building hired for public purposes. This agreement
saves parties from unnecessary litigations, makes available due share of stamp duty to the
Government and enables Excise and Taxation Department to assess/levy property Tax etc
properly and duly.

684
It is therefore, requested that agreement in proper form should be executed in
all cases of hiring private buildings/premises and duly registered with the Registrar in the
prescribed manner. A compliance report in the matter may be sent to this department with a
copy to the Board of Revenue Balochistan, Quetta certifying that there is no hired building
without duly registered Agreement Deed.
NO. FD (R)II-5/88/2634-2700. Dated 14 th July, 1988.
Subject:- HIRING OF BUILDING
In future the Administrative Department should not hire any building house
unless prior sanction of the competent authority is obtained failing which the Government
will not be responsible to pay rent with retrospective effect. In emergency cases, the case
should be referred within TWO MONTHS from the date of hiring / taking possession of the
building/house otherwise the claim will not be admitted. House should be got assessed on the
prevailing rates through the C&W Department well in time.
2. All existing cases be collected and referred to the Finance Department within
one month which will be decided by a committee headed by the Joint Secretary/ Economic
Advisor, Finance Department, for which the Administrative Department may please
communicate the name of representative to act as member of the committee.
No.FD(R)II-5/88-X-3273-74. Dated Quetta the 4th August, 1988.
Subject:- HIRING OF PRIVATE BUILDINGS.
It has been observed with concern that Government Departments/ Agencies
resort to hiring of private buildings for official purposes without obtaining prior concurrence
685
of the Finance Department, in violation of the Rules of Business. This practice is required to
be discouraged by all means. It has, therefore, been decided that the persons authorizing any
such thing in future will do so at their personal risk/ cost. It may be added that new
administrative units/offices will be opened only and only after pre-planning their
accommodation in existing buildings or newly constructed buildings ( under Annual
Development programmers ) as far as possible. The Administrative Departments will clearly
indicate the arrangements made for office accommodation in their SNE proposals for creation
of posts.
2. These instructions may please be brought to the notice of all concerned for
strict compliance.
No.FD(R)II-5/89/2038-2130. Dated Quetta the 11th May, 1989.
Subject:- HIRING OF PRIVATE BUILDINGS.
In continuation of this Department’s letter No.FD(R)II-5/85/Vol-VIII/2883-

2939 dated 24th July, 1986 the Committee constituted for the purpose of rent assessment is
reconstituted as under:-
1. Superintending Engineer,
C&W Department (Maintenance Circle) Chairman
2. Deputy Secretary Member

Finance Department
3. Deputy Secretary (General) Member
Services & General Admn;
Department
4. A representative of appropriate
level of the Department concerned
will be associated by the Committee
to arrange for inspection of the
site and provide relevant record
of the building
686
2. While assessing the rent of the building to be hired/acquired and any enhancement in
rent is to be recommended apart from other aspects ( technical). The Committee shall keep in
view the following factors.
a) The rental value of the building assessed by the E&T Department for the purpose
of property tax under the provision to the Balochistan Rent Restriction Act 1959.
b) The locality of the building to be hired and rental of similar building in that
locality
c) Type and condition of the building
d) Cost/construction value of the building when it was constructed. An appropriate

depreciation value shall be invariably mad e applicable when assessing the rental
value of the building/ property.
3. The presence of the Deputy Secretary Finance Department shall be mandatory.
4. The Committee will be recommending body and final decision shall rest with the
Finance Department.
No.FD(R)II-5/92-2688-2780. Dated 29th August,1992.
Subject:- HIRING OF PRIVATE BUILDING.
Reference Finance Department letter No.FD(R)II-5/89/2038-2130 Dated 11th

May 1989 and various subsequent reminders on the subject cited above and to say that the
Administrative Department are engaging private buildings for use as office/Projects without
prior concurrence of the Finance Department which is a violation of Rule-13 of the Rules of
Business 1976.
2. It is a mandatory requirement to follow the Rules of Business in all matters

and in particular it is highly irregular to circumvent the code of financial discipline.
687
3. In view of the above it is advised that:-
i) before any private building is hired all codal formalities such as Finance
Department’s concurrence/assessment of rent through Rent Assessment
Committee constituted for the purpose, justification for opening the
office/store covered area of the building according to the strength of staff etc;
may be completed. If these pre-requisite are not fulfilled. The Finance
Department will not entertain any claim in future.
ii) The private building already occupied without concurrence/permission of the

Finance Deptt: may immediately be evacuated.
iii) The information already asked for in Finance Department’s letter No.FD(R)II-
5/93/1756-63 dated 24th July, 1993 may please be supplied at an early date.
4. Administrative Department are requested that necessary instructions may

please be brought to the notice of all concerned for strict compliance
No.FD(R)II-5/94. Dated 14 th February 1994
Subject:- ENHANCEMENT OF 25% RENT OF PRIVATE BUILDING

HIRED BY GOVERNMENT.
It has been observed that the Administrative Departments/DCOs invariably

recommend enhancement of rent by 25% in case of private buildings hired by their offices. It
may kindly be kept in view that there is no such provision in the Balochistan Urban Rent
Restriction Ordinance, 1959 which makes it mandatory to enhance the rent of private
building hired by Government, office @ 25% after every three years. Section 4 of the
Ordinance, however allows increase of rent upto 25%. It is understood that if the parties enter
into an agreement to enhance rent such an agreement becomes valid and binding. Therefore,
to safeguard the interest of the Government and avoid unnecessary litigations comprehensive
case is required to be sent to the Finance Department before enhancing the rent after three
years keeping in view the following factors:-
688
(i) Whether enhancement of the rent is actually required and if so at what

rate?
(ii) Whether any substantial increase in the value of the real estate has
occurred where building has been hired to justify the increase in rent.
(iii) What alternate arrangements have been made during the hiring of building
by the department to meet the requirements on permanent basis.
(iv) What arrangements have been made to explore accommodation at cheaper

rates.
No.FD(Misc: )III-1/Schools/07/22-80/Dated Quetta, the 16th Jan: 2007
Subject:- ACQUIRING OF PRIVATE BUILDING ON RENT FOR

GOVERNMENT PURPOSES.
An approved specimen of Rent Agreement Deed duly vetted by Law

Department is below place:-
RENT AGREEMENT DEED.
This rent agreement deed is made this day of _________________between,

the Government of Balochistan through the ______________ Department (hereafter referred
to as the lessee which terms and conditions shall include his successors and assignees) and
(Name) of owner of building, here-in-after called lessor.
2. The building situated at ____________________ is of _________ type having
total area ____________ open area and consisting of _________ rooms is hired by lessee on
the following terms and conditions:-
i. That this agreement is made for a period of three years, in the first instance with
effect from _______________. The lessee shall have the option to extend this period for such
period as deemed fit.
ii. The rent for the said period will be Rs. ________/- (Rupees________) per
month which may be increased upto 25% after three years from the date of
occupation of the building only in either of the following circumstances with
the prior approval of the Finance Department:-
a. Increase in the rent of a similar building.

b. Rise in cost of repair charges.
689
c. In case of addition or alteration made at the request of lessee.
iii. All kinds of utility bills, i.e Electricity, Gas, Telephone and Water charges will
be borne by the lessee during the currency of agreement.
iv. That the lessee shall give one month notice in writing for vacating the building
before or on termination of agreement.
v. The lessee with the consent of lessor may make appropriate addition or
alteration to the said building at the expense of lessor. The expenditure thus
incurred will be deducted from monthly rent payable to lessor in suitable
installments. However, the amount of installment shall not be less than 1/3 of
the monthly rent.
vi. The lessor shall be responsible for payment of all Government taxes in
respect of the demised building.
vii. The possession of the building will be handed-over on the date of making
agreement with the Department.
viii. The lessor will provide a copy of PT-I Form issued by the respective Excise
and Taxation Department of the area, while making a rent agreement with the
government.
ix. The lessor shall be responsible for yearly maintenance of the building i.e
white washing, distempering, painting and minor repairs from his own sources
and expenses.
LESSEE LESSOR
___________________ ___________________
It is requested that all Government Departments/District Coordination

Officer(s) Offices after prior approval by Finance Department for hiring a private building for
a Government office should execute an agreement with owner of building in accordance with
the terms/conditions of above mentioned specimen of Rent Agreement Deed on a judicial
stamp paper worth Rs.100/- (one hundred only). Other formalities required in such cases will
remain the same.
No.FD(Misc:) II-5 (Policy/1553-1642, Dated Quetta, the 30th May, 2007

690
Subject:- CONSTITUTION OF DISTRICT RENT ASSESSMENT

COMMITTEES.
The Government of Balochistan is pleased to constitute District Rent

Assessment Committees at district level for assessment of rent of private buildings to be hired
for Government offices.
2. The composition of District Rent Assessment Committees is as under:-
District Rent Assessment Committee:-
1. District Coordination Officer. Chairman

2. Executive District Officer, Revenue Member
3. Executive District Officer, Works & Services. Member
4. Representative of concerned Department/Office. Member
3. The District Rent Assessment Committee shall recommend rent of the

building and recommend further enhancement of the rent of already hired buildings keeping
in view the following factors:-
a). The rental value of the building assessed by the Excise & Taxation
Department for the purpose of property tax under the provision of the
Balochistan Rent Restriction Act, 1959.
b). The locality of the building to be hired and rent of similar building in that
locality.
c). Type and condition of the building.
d). Cost/Construction value of the building when it was constructed. An

appropriate depreciation in value shall be invariably made applicable when
assessing the rental value of the building/property.
4 The Committee will be a recommendatory body and final decision for

approval of the rent of new building or enhancement of rent of already hired building will rest
with Finance Department, Government of Balochistan.
No.FD(Misc:) II-5/R.A.C/07/1656-1740/ Dated Quetta, the 7th June, 07

691
Subject:- PROCEDURE FOR HIRING PRIVATE BUILDINGS FOR

GOVERNMENT OFFICES.
The Administrative Departments/DCOs offices/other offices hire private

buildings for Government Offices on rental basis without following the prescribed procedure
for the purpose and without seeking the prior approval of Finance Department. At a later
stage, when huge arrears on account of rent accumulates against Government then the case is
referred to this Department for ex-post facto approval with regard to hiring of a building and
demand of funds for clearance of rent liabilities. As the concerned quarters themselves violate
the prescribed procedure for rental of private building for Government offices then this
Department has no other option to simply regret and discourage such requests.
2. It is, therefore, once again clarified that the concerned offices in need of
private rental buildings shall refer the case to this Department with full justification by
furnishing approval of competent authority with regard to establishment of an office in a
rental building, number of sanctioned strength of staff , sanctioned budget on account of
payment of rent and map of the building.
3. After obtaining N.O.C for referral of a case to Provincial Rent Assessment

Committee/District Rent Assessment Committee, the concerned office shall again refer the
case to this department for final approval with regard to fixation of rent of a desired building
in light of recommendations of above mentioned Committee. Subsequent to acquiring final
approval the Administrative Department/District Coordination Office/Concerned office shall
execute Rent Assessment Deed with owner of a building on the prescribed format circulated
on 30th May, 2007 (copy enclosed for ready reference). Rental cases in violation of the above
procedure may not be favourably considered in future by this department.
No.FD (Misc: )1-15/98/Fish:/07/3447-3647/ Dated Quetta, the 26th Sept, 07

692
Subject:- HIRING OF PRIVATE BUILDINGS FOR DEVELOPMENT

PROJECTS.
The undersigned is directed to refer to the subject noted above and to state that
Project Directors of development project have been approaching this Department for
issuance of NOC for hiring of private buildings for their respective offices without
providing the following clarifications:-
i) Justification for hiring of private buildings.
ii) Sanctioned strength of the Project employees to be accommodated in the

hired building.
iii) Certificate of non-availability of Government building for the office by
controlling authority.
iv) Copy of PC-I/confirmation of availability of funds for the purpose.
v) Specific recommendations of the concerned Steering Committee for the

purpose.
2. It is requested that all the Project Directors may be directed to seek approval
of this Department for the purpose through respective Administrative Departments alongwith
above clarifications/documentary support. In future, incompletion case would not be
considered.
No.FD.SO (Misc: )1-16/PHE/07/4696-4796/ Dated Quetta, the 11th December, 2007

693
SECTION-3
HONORARIUM
(693 - 694)
695
Subject :- GRANT OF HONORARIUM.
The appointing authority itself is competent to grant Honorarium to the

Government Servants (Non-Gazetted ) keeping in view the position of funds vide delegation
orders under the Civil Service Rules, 1962.
No. FD (R) III-33/71, Dated Quetta the 29th October, 1971
Subject:- HONORARIUM - BAN ON THE GRANT OF
In continuation of this Departments circular letter No.B-6(2)/71, dated 6-12-

71, it is stated that in spite of the general directive contained in circular letter No B-6(2)/71,
dated the 8th December, 1971 from the Chief Secretary to Government of Balochistan for
achieving maximum possible saving in ordinary non-development expenditure, instances
have come to notice in which certain Heads of Officers/Departments have indiscriminately
sanctioned “HONORARIUM” in favour of Establishment. Not to say of the above referred
instructions for observance of economy in general, the sanctioning authorities have in some
cases rather overlooked the relevant rules on subject. It is to state that the Provincial
Government have decided totally to ban the sanctioning of “HONORARIUM” till further
Orders. These orders may kindly be brought to the notice of all concerned.
No. FD (R)II-11/70. Dated Quetta , the 11 th January 1972.
Subject :- HONORARIA- GRANT OF.
It has been noticed with concern that Heads of offices/Departments have made
it a routine to recommend members of their staff for the grant of “Honoraria” mostly on the
plea of performance of extra work. The leniency shown so far has resulted into the pouring in
of countless recommendations from most of the offices/departments which tendency needs to
be curbed. Under F.R. 11 the whole time of a Government servant is at the disposal of the
Government and he may be employed in any manner required by the proper authority,
without claim for additional remuneration, whether the services required of him are such as
would ordinarily be remunerated from General Revenues etc : Under F. R. 46(b),
696
Government may grant or permit a Government servant to receive an honorarium from

general revenue as remuneration for work performed which is occasional in character and
either so laborious or of such special merit as to justify a special reward. Except, when
special reasons which should be recorded in writing, exist for a departure from this provision,
sanction to the grant or acceptance of honorarium should not be given unless the work has
been undertaken with the prior consent of the local Government and its amount has
been settled in advance.
2. The Administrative Departments are accordingly requested kindly to follow

the rules in letter and spirit and in future all cases in which honoraria is considered
appropriate should be referred to Finance Department indicating the details of extra work
intended to be entrusted to the official concerned, for according prior concurrence and
settlement of the amount of proposed honoraria in advance. The subordinate offices should
route their cases through the Administrative Department concerned.
No. FD ( R ) II-11/70. Dated Quetta, the 18th September, 1972.
NOTIFICATION.
The ban imposed on the grant of honorarium vide this department circular
letter of even number dated the 11th January, 1972 is hereby removed with immediate effect.
However, in granting the honorarium to Government servants, the instructions contained in
this Department circular letter of even number dated 18th September 1972 and the following
instructions may kindly be kept in view :-
I. That honorarium should not be considered a normal feature but it

should be given to only those employees who have performed
extra ordinary work in addition to their normal duties.
II. That while allowing compensation the departments should make

sure that the recipient has not received honorarium lately and that
at least nine months have elapsed since he last received
honorarium.
III. That the maximum scale of honorarium is laid down i.e. for
Superintendents not more than Rs. 300/- per year, for Assistant not
more than Rs. 200/- per year, for Senior/Junior Clerk not more
than Rs. 150/- per year and for peons not more than Rs. 100/- per
year.
697
IV. That the departments may make sure that no person receives
honorarium twice in one financial year.
V. That total honorarium should not exceed Budget Allocation.

No. FD ( R ) II-11/72. Dated Quetta, the 2nd July, 1973.
NOTIFICATION.
In continuation of this Department’s Notification of even No. dated 2nd July,

1973 the Government of Balochistan has decided to allow the honoraria at the following rates :-
1) Government servants drawing pay in NPS-1 to 4 Rs. 100/-
2) Government servants drawing pay in NPS-5 to 6. Rs. 150/-
3) Government servants drawing pay in NPS-7 to 10. Rs. 200/-
4) Government servants drawing pay in NPS-11to 15. Rs. 300/-
2. Other conditions regulating the honorarium will remain the same
NO. FD ( R ) II-11/78, Dated Quetta, the 29th June, 1978.
Subject :- HONORARIUM - GRANT OF.
On removal of the ban on grant of honoraria, it has been noticed with concern
that many departments are allowing/granting honoraria to their staff mostly on the plea of
performance of satisfactory duties, loyalty, hard work, regular attendance, financial hardships
etc : which is not in accordance with the rules on the subject. Under F. R. 11 the whole time
of a Government servant is at the disposal of the Government and he may be employed in
manner required by the proper authority, without claim for additional remuneration, whether
the services required of him are such as would ordinarily be remunerated from general
revenue etc : It is further added that under F. R . (46) (b), Government may grant or permit a
Government servant to receive an honorarium from general revenues as remuneration for
work performed which is occasional in character and either so laborious or of such special
merit as to justify a special reward. Except when special reasons which should be recorded in
698
writing, exist for a departure from this provision, sanction to the grant of acceptance of
honorarium should not be given unless the work has been undertaken with the prior consent
of the Local Government and its amount has been settled in advance.
2. The Administrative Departments/Head of Departments / Authorities

concerned are accordingly requested to kindly follow the rules in letter and spirit. Any
violation of rules by a particular Department will load to withdrawal of the orders of
restoration to the general detriment of all Departments.
No. FD (R) II-11/81, Dated Quetta, the 15th June, 1981 .
NOTIFICATION
In continuation of this Department’s Notification of even No. dated 29th June,

1978 the Government of Balochistan has decided to allow the honoraria at the following
rates:-
1. Government servants drawing pay in BPS- 1 to 4. Rs. 250/-
2. Government servants drawing pay in BPS- 5 to 6. Rs. 350/-
3. Government servants drawing pay in BPS 7 to 10. Rs.450/-
4. Government servants drawing pay in BPS-11 to 16. Rs. 600/-
5. Government servants drawing pay in BPS -17 and above. Rs.1000/-
No. FD ( R ) II-11/91/2945/3045. Dated Quetta, the 18th June, 1991.
The allocation of Honorarium would be equal to 0.25 % of the annual pay of

an establishment,
No. FD.(R ) II-11/92, Dated Quetta , the 6th March, 1993.
Subject HONORARIUM GRANT OF.
Reference this Department’s circular letter No. FD (R) II-11/81, dated 15th
June, 1981 read with Notification No. FD(R)II-11/91/2945/3045, dated 18th June, 1991 on the
subject cited above and to say that in the Secretariat Committee Meeting held on 17-2-1993,
it has been decided to remove the ceiling fixed for grant of honorarium. The Secretariat
Committee has further decided as under :-
I. Honorarium should be given only in deserving cases where the conditions

are fulfilled.
699
II. Secretaries of the departments may however, grant Honorarium to the

Government servants not exceeding the basic pay for the month, Provided
funds are available and no additional funds will be demanded/re-
appropriated
No. FD (R) II-11/1993/464-564. Dated Quetta, the 9th March, 1993 .
Subject :- HONORARIUM - GRANT OF.
In supersession of all previous Notifications/orders on the subject, the

Government of Balochistan has decided to formulate the following policy for the grant of
honorarium to the employees :-
1. Honorarium should not be considered as normal feature and it

should be allowed strictly in accordance with the provision of F.R-
46(b).
2. The amount of honorarium may not exceed one month’s basic pay
in any case.
3. Honorarium may not be allowed twice in one financial year and

there should be a gap of nine months between two honorariums.
4. Funds are available in the budget and no additional funds will be

demanded/re-appropriated for the purpose.
5. Honorarium shall be admissible up to the level of Section Officer

and equivalent.
NO.FD ( R ) II-11/95/2298-2818. Dated Quetta, the 10th October, 1995
Subject:- ADMISSIBLE OF HONORARIUM TO THE PROTOCOL DIRECTOR

S&GAD.
The Departments may examine the case of contract appointee in the light of
instruction issued for grant of honorarium. If in the past a contractee has been allowed
honorarium similar treatment may also be given to the contractees at this stage.
NO. FD. ( R – I ) II-II/98. Dated Quetta ,the 8th June, 1999.

700
Officers of B-17 who are in B-18 by virtue of move-over may be treated as B-

17 Office for the purpose of grant of honorarium and similar treatment may be given to
them.
No. FD ( R –I ) II-11/2000/1039-40, Dated Quetta, 7th August, 2000.
Subject:- POLICY FOR GRANT OF HONORARIUM
In supersession of this Department’s circular letter of even number dated 10th

October, 1995 the Government of Balochistan has decided to formulate the following policy
for grant of honorarium to the Government servants :-
1. Honorarium should not be considered as normal feature and it

should be allowed strictly in accordance with the provision of
F.R.46(b)
2. The amount of honorarium should not exceed one month’s basic
pay.
3. Honorarium should not be allowed twice in one financial year and
there should also be a gap of nine months between two
honorariums.
4. Funds are available in the budget and no additional funds should
be demanded/re-appropriated for the purpose.
5. Honorarium to the employees in B-1 to 17 should be granted by
the Administrative Secretary and those in B-18 and above by the
Chief Secretary.
2. In case relaxation of any of the above provision is required Finance

Department must be approached/ consulted.
No. FD ( R-I )II-II/2000/1087-1207, Dated Quetta, the 30 th August 2000.
It has been observed that the departments usually demands funds for grant of
honorarium for their entire staff whereas under the rules honorarium can only be granted to a
specific number of staff for their performance of duties which are occasional in character and
also laborious justifying for grant of a reward. Attention is drawn to F.R.-46(b) which lays
701
down that “a Government servant who received an honorarium from general revenue as
remuneration for work performed which is occasional in character and either laborious or of
such special merit as to justify a special rewards.”
2. It is requested that the condition of granting honorarium to each and sundry

without keeping in view their performance of duties, should be discontinued and only those
officers/officials be granted honorarium who have accomplished the task occasional in
character and also laborious which justify a special reward.
No. FD (R –I)II-11/2003/12-112. Dated Quetta, the 6th January, 2003.
Subject :- GRANT OF SECOND HONORARIUM.
The relaxation of condition for granting of second honorarium requires the

approval of the Chief Minister.
No. FD ( R-I) II-11/2003/741 Dated Quetta the 3rd May 2003.
Reference this department’s policy circular No. FD (R) II-11/2000 /1087-

1207, dated 30-8-2000 and No. FD ( R-I) II-11/2003/12-112, dated 6-1-2003 on the subject
noted above and to say that is has been observed that the departments demand funds for
grant of honorarium for their entire staff whereas the honorarium need to be given only to a
specific number of staff for their performance of duties which are occasional in character and
also laborious justify for grant of a reward. Under F. R. -46 (b) “Honorarium A local
Government may grant or permit a Government servant to receive an honorarium from
general revenue as remuneration for work performed which is occasional in character and
either so laborious or of such special merit as to justify a special reward.. Except when
special reasons which should be recorded in writing exist for a departure from this provision,
sanction to the grant or acceptance of an honorarium should not be given unless the work has
been undertaken with the prior consent of the local Government and its amount has been
settled in advance.
702
2. Therefore, it has been decided to revise the policy on the subject matter as under:-
1) Grant of honorarium should not be considered as a normal feature and it should be

allowed strictly in accordance with the provision of FR-16(b).
2) The amount of honorarium should not be more than one month’s pay.
3) Honorarium should not be allowed twice in one financial year and there should
also be a gap of nine months between the grant of two honoraria.
4) A Committee shall be set up in S&GAD Department which shall examine all

proposals for the grant of honorarium from all the departments and make
recommendations in this regards.
5) The funds under the head of the honorarium shall henceforth be kept as a block
allocation in the budget of Finance Department. The required amount for this
purpose will be release on case to case basis to the department concerned on the
recommendation of the Committee set up in the S&GAD Department.
6) Honorarium to the employees in B-1 to B-17 shall be granted by the

Administrative Secretaries and those in B-18 & above by the Chief Secretary on
the recommendation of the Committee mentioned in sub paragraph-4.
No. FD ( R-I) II-11/2004/1328-1428. Dated Quetta, the 9th /July, 2004.
Subject :- HONORARIUM-GRANT OF.
It has been decided to withdraw this department’s policy circular issued for the
subject purpose vide No. FD(R-I)II-11/2004/1328-1428, dated 9-7-2004. In future the cases
of the officers/officials of departments for grant of honorarium may be processed in the light
of this department’s clear policy circular No. FD ( R-I ) II-11/2000/1087-1207, dated 30-8-
2000 and the department may follow the terms and condition laid down in aforesaid circular
as well as further modification vide No. FD ( R – I ) II-11/2003/12-112, dated 6-1-2003 for
same purpose.
No. FD ( R-I) II-11/2005/1134-1234, Dated Quetta, the 30th May, 2005

703
SECTION-4
HOUSE RENT/HOUSE SUBSIDY

(703 - 704)
705
Subject :- HOUSE RENT – DEDUCTION .
A doubt has arisen as to whether special pay should be taken into account
while determining the House Rent to be deducted from Government servants at the
prescribed rate in respect of Government accommodation. In this connection attention of all
concerned is drawn to F.R. 9(21)(a)(ii) and (iii) according to which pay includes Oversease
Pay. Technical Pay, Special Pay and personal pay and any other emoluments which may be
specially classed as pay by the Government. It is accordingly clarified that while working out
the amount of House Rent to be deducted from the Government servants occupying
Government quarters, the special pays received by them, if any, should please be included in
their basic monthly pay in the light of the aforesaid rule.
2. The following are also classed as pay :-
Judicial Pay, Language Pay, Staff Pay, Frontier Allowance and Pushto Allowance.
No.FD(R)II-5/70.Dated Quetta, the 3rd January,1972
Subject:- HOUSE RENT - DEDUCTION OF
House Rent is not being recovered regularly and promptly from the
Government servants by the Drawing & Disbursing Officers concerned Comptroller and
Treasury Officers respectively. The non-recovery or non-deduction of the House Rent not
only affects the Government exchequer but this act on the part of the Government servants
concerned Drawing and Disbursing Officers and Treasury Officers amounts to misconduct
and liable to disciplinary action under the Efficiency and Discipline Rules
2. In view of above it is once again emphasized upon all concerned that House
Rent at 7.5% of the Pay should invariably be deducted/recovered from the salaries of all the
Government servants who have been provided with Government residential accommodation
unless specific orders of the Finance Department are produced by the individual to the effect
that he is exempted from the payment of Hose Rent.
3. The Executive Engineer (B&R Department) Incharge of the Government

buildings and Treasury Officers are also made personally responsible to ensure that House
706
Rent is promptly and regularly recovered/ deducted from the salaries of the Officers/officials
concerned.
No.FD(R)II-5/70 ,Dated 4 th August 1975
Subject:- HOUSE RENT DEDUCTION
It has come to the notice of the Finance Department that many Government
Servants who are provided with Government owned residence or Government requisitioned
residence are not paying House Rent at all or remitting the same at very normal rates.
2. As you are aware that Government has proscribed House Rent @ 7/5% of pay
of Government Servants for all kinds of residence whether pucca or a hut hence every
Government Servants has to pay the Hose Rent of residential accommodation through their
monthly salary bill regularly. Thus it should be ensured that House Rent at prescribed rates is
deducted from all concerned.
3. All the Drawing and Disbursing Officers/Gazetted Government Servants

should record a certificate to the effect that "the Official is not living in Government
accommodation nor was offered such accommodation". Unless the above mentioned
certificate is recorded the salary bill of the Government servants may not be cleared.
No.FD(R)II-5/76 Dated 22nd July 1976
Subject:- HOUSE RENT DEDUCTION
Reference this Department circular letter of even No dated 22nd July 1976 on
the subject cited above
2. It has finally been decided that all the Government servants who are residing
in Government accommodation should pay House Rent @ 7/5% of the pay irrespective of
the type/condition of the accommodation and in supersession of all orders issued for the
concession of rent free accommodation except for Commissioners/ Deputy Commissioners
from he date the orders on the subject were issued i.e 22.7.1976 without fail.
707
3. Those who have not yet paid house rent for the period prior to this date may
pay standard rent as fixed by the Competent Authority or @ 7/5% 2 of their salaries from the
date of allotment/occupation of Government residencies. Those who have paid higher rent
will however not be allowed any re-fund
No.FD(R)II5/99, Dated 14 th September 1976
Subject :- COMMISSIONER’S CONFERENCE (ACTION TO BE TAKEN

AGAINST THOSE WHO SUBLET THE GOVERNMENT HOUSES OR
HAVE OCCUPIED HOUSES UN-AUTHORIZEDLY).
In one of the Commissioner’s Conference held under the chairmanship of

Martial Law Administrator Zone ‘D’ the following decision was taken :-
Decision.
Action should be taken against those officials who had sublet the houses
allotted to them by the Government or had been drawing house rent from the
Government while being in unauthorized occupation of Government
accommodation.
No.FD(R)II-5/79 ,Dated Quetta, the 10th Jan, 1979.
Subject :- HOUSE RENT ALLOWANCE TO SPOUSES WHO ARE BOTH IN

GOVERNMENT SERVICE.
The Governor Balochistan has been pleased to order that House Rent Allowance at
prescribed rates shall be admissible to husband and wife (both being Government Servant) if
they have not been provided Government Accommodation and both are posted at a specified
station.
No.FD(R)II-5/80-IV Dated Quetta, the 31 st July, 1980.

708
Subject: - HOUSE RENT ALLOWANCE TO SPOUSES WHO ARE BOTH IN

SERVICE
This department’s circular letter of even No. Dated 31st July, 1980 on the subject
cited above and to state that a doubt has arisen whether house rent allowance would be admissible
in cases where one of the husband/wife is employed by the Provincial Government and the other is
in autonomous body and none of them has been provided with accommodation by the Provincial
Government or the autonomous body, as the case may be It is hereby clarified as under: -
(i) In cases in which one of the husband/wife is employed by the Provincial

Government and the other by an autonomous body which has adopted the
National Pay Scales and allowances as admissible to Government servants,
house rent allowance will be admissible to both of them in terms of this
department ‘s letter referred to above.
(ii) In cases where one of the husband/wife is employed by the Provincial

Government and the other by an autonomous body having its own
rules/regulations, the one employed in the Provincial Government will be
entitled to house rent allowance, while the other employed in the
autonomous body will be governed by the rules of that body in this regard.
No.FD(R)II-5 Dated 30 th March, 1981
Subject: - HOUSE RENT - DEDUCTION OF
Reference this department’s circular letter of even No. Dated 4th August, 1975 on
the subject cited above and to state that in-spite of clear orders on the subject it has been noticed
that some of the government servants residing in government residential accommodation are not
paying house rent at prescribed rates to the government from their monthly salaries.
2. It is once again emphasized upon all concerned that house rent at 5% of pay should
invariably be deducted/recovered from the salaries of all government servants, who have been
provided with government residential accommodation, unless specific orders of the Finance
Department are produced by the individual to the effect that he is exempted from payment of house
rent.
No.FD(R)II-5 Dated 1st June, 1981

709
Subject :- HOUSE SUBSIDY FOR CIVIL SERVANTS LIVING IN THEIR OWN

HOUSES.
The Government of Balochistan has decided that if a civil servant posted at

Quetta, who is eligible for Government residential accommodation, owns a house in his own
name or in that of his/her spouse at Quetta may be allowed house rent subsidy at the
following rates :-
Grade of Civil Servants. Maximum Rental Ceilings.

Grade- 22 Rs.2250/- per month.
Grade-21 Rs.2250/- per month.
Grade-17 and 18 Rs.1100/- per month.
Grade-14 to 16 Rs.800/- per month.
Grade-3to 6 Rs.275/- per month.
Grade-1 and 2 Rs.160/- per month.
2 These orders will take effect from 1st July, 1981.
No.FD(R)II-5/81 Dated Quetta, the 13th October, 1981.

HOUSES.
It has been decided that :-
i) the official/officer concerned who claims this subsidy, should furnish an

affidavit to the effect that he owns a house at Quetta in his own name or that
he has a house in the name of his/her spouse and that he actually resides in it.
In support, he should produce documentary proof from the latest revenue
record showing the ownership and location of the house/property.
ii) the ceiling fixed under circular letter No.FD(R)II-5/81, dated 17-10-1981 (self
requisitioning scheme), should be allowed to Government Servants concerned
irrespective of the type/plinth area of the house.
iii) the expenditure on this account will be debit-able to “Regular Allowances –

House Rent Allowance”. The excess amount, if needed by any department,
would be provided through the second statement of excess & surrender.
710
2. It may be noted that orders sanctioning House Rent Subsidy in accordance

with the said orders, will be issued by each Department concerned in respect of Government
Servants of Grade-1 – 15. In case of officers of Grade-16 and above, the revised salary slips
will be issued by the Comptroller, by adjusting the House Rent Allowance already drawn, on
the basis of documents furnished by the officers to the Audit Office through his
Administrative Department.
No.FD(R)II-5/81, Dated Quetta, the 3rd January, 1982.

HOUSES AT QUETTA.
Reference this Department’s letter of even number dated 17th October, 1981
on the subject cited above and to state that the words “or dependent children” may be added /
inserted after the words “spouse” appearing in sixth line in para-1 therein.
2. For the purpose of this issue, “dependent children” would be those below the
age of 18.
No.FD(R)II-5/81.,Dated Quetta, the 24th January, 1982.
Subject :- HOUSE RENT SUBSIDY.
Reference this Department letter of even number dated 17-10-1981 and 3-1-
1982 on the subject cited above and to clarify the points/position with regards to admissibility
of House Rent Subsidy as under for guidance and strict compliance :-
i) If for any reason the Fard submitted by an official did not specifically indicate
the existence of a house at site, the case would be referred to a committee
located in the S&GAD for the purpose. The committee would satisfy itself on
the basis of the record available, and a spot inspection – if necessary regarding
the issue and decide the case. In case of doubt, the committee would obtain the
orders of the Secretary, S&GAD.
ii) House Rent Subsidy will not be allowed in respect of house owned jointly by
more than one person. As already laid down in this department’s circular letter
No.FD(R)II-5/82, dated 3-1-1982, the house must be in the name of the
official or his / her spouse. Its ownership with an, immediate family members
(spouse, miner children) would, however, qualify. In such cases, only one of
711
the owners would be able to claim the subsidy in respect of houses where the
Government Servant holds a share, he will continue to draw the House Rent
Allowance sanctioned for Quetta.
iii) No arrears of House Rent Subsidy will be allowed prior to the legally valid
transfer of the ownership of the house.
iv) House Rent Subsidy is not admissible outside the limits of Quetta Municipal
Corporation/Quetta Cantonment Board. The officials living/serving at the
places/areas declared as suburbs of Quetta vide Finance Department’s order
No.FD(R)VII-13/79, dated 26-6-1979, will continue to draw house rent
allowance only. If any official has drawn / been paid House Rent Subsidy at
any of these places the recovery should be affected by the
Department/Comptroller at the earliest.
v) House rented out/requisitioned by Government or any other agency will not

qualify for the grant of House Rent Subsidy even if the owner continues to live
in the same (having rented out a part).
vi) All the Departments will furnish complete information in the proforma (given
below) immediately to the Secretary S&GAD, with a copy to Secretary
Finance for physical verification of the property / ownership according to the
Revenue Municipal record.
Any official who has drawn the subsidy by mis-statement will be proceeded
against under the relevant rules / law.
PROFORMA.
Name of the Exact location Whether the house Place of Date of

official/ of the was Purchased, posting (office purchase/cons
Officer. House/property constructed address). truction of the
Inherited. House.
1 2 3 4 5
vii) In respect of property located within Municipal limits but not entered in the
Revenue / Municipal record, the official concerned will furnish other
documentary proof alongwith an affidavit, for scrutiny by the committee.
2. Officers/officials who have been drawing house rent subsidy for places outside
Quetta Municipal Corporation/Cantt; and for jointly owned houses should within four weeks
time of the issue of this circular withdraw their claims, refund the money unauthorizely
drawn by them. After that period, if they have not done so, they may be proceeded against by
712
the Department under the E & D Rules. The DDOs will be responsible in the case of non-
gazetted Government Servants and in the case of gazetted Government Servants the
Comptroller Balochistan will ensure strict compliance of the revised
instructions/clarifications.
3. For the purpose of scrutiny of claims of officers/officials a committee is

constituted which will be headed by the Deputy Secretary (General) and will include Civil
Estate Officer and a representative of the Department concerned.
4. The Comptroller Balochistan shall also ensure that house rent subsidy is
allowed to those only who are fully covered under these instructions. He will, however,
supply lists of all the officers who have been allowed the subsidy by him, for verification to
the committee through the Secretary S&GAD with copy to Finance Department.
No.FD(R)II-5/82/1650-1738. Dated Quetta, the 3rd June, 1982.
ORDER
The Government of Balochistan has been pleased to decide that as from 1st
July, 1982 and until further orders, House Rent Allowance @ 20% of the maximum of the
relevant Revised National Pay Scale of Pay will also be admissible to Government Servants
who are serving in areas below Tehsil level.
2. The other existing conditions regulating the grant of the allowance shall
continue to apply.
No.FD(R)II-5/82/2276-2360 ,Dated Quetta, the 1st July, 1982.
Subject: - HOUSING SUBSIDY.
The matter regarding the continuity or otherwise of the subsidy was discussed
in the Secretaries Committee meeting held on 24-01-1983. It has now been reported by the
Comptroller Balochistan and some affected officials that recoveries are being made from
those who are living in Quetta, but posted/working in the offices such as BMC / Government
Poultry Farm / Sanatorium / Degree College etc. These places are in Quetta but technically
located outside the prescribed Municipal limit and do not qualify for the purpose of subsidy.
713
2. Secretary Services & General Administration Department if, therefore,

requested to kindly convene a meeting to discuss and solve such issues/problems.
No. FD (R)X-30/83 Dated Quetta the 6th October, 1983.
Subject:- COMPARISON OF HOUSE RENT SUBSIDY & HOUSE RENT
The Government of Balochistan allowed house rent subsidy with effect form
1st July 1981 to those Government servants who are living in their won houses at Quetta and
are posted at Quetta.
2. Services & General Administration Department had subsequently examined

the issue and informed that the purpose for which this subsidy was allowed had not been
achieved because the pressure on Government accommodation had not been reduced by this
measure. The matter was placed before the Secretaries Committee meeting held before the
Secretaries Committee meeting held on 24th January 1983 and it was decided to spend the
decision till the new pay scales were announced.
3. With the introduction of new pay scales it has been observed that there is still
some difference in the rate of house rent subsidy and house rent allowance. Finance
Department is therefore of the viewpoint that the subsidy may continue for the present as it is
with the slight modification that this facility may also be exte4nded to those employees who
are working in the offices located out side Quetta Municipal Corporation such as Bolan
Medical College Sanatorium Poultry Farm ARI Arts College etc but where the houses of such
employees are located with in the limits of Quetta Municipals Corporation/Quetta
Cantonment Board.
4. A comparative statement of the house rent subsidy and hose rent allowance is
given below:-
S.No. Grade House rent House rent

Subsidy allowance
Rs. Rs.
1 B-22 2,250/- 2,025/-
2 B-21 2,250/- 1,890/-
3 B-20 1,800/- 1,710/-
4 B-19 1,450 1,440/-
5 B-18 1,100/- 945/-
714
6 B-17 1,100/- 720/-

7 B-16 800/-0 473/-
8 B-15 800/- 405/-
9 B-14 800/- 383/-
10 B-13 650/- 360/-
11 B-12 650/- 338/-
12 B-11 650/- 315/-
13 B-10 400/- 297/-
14 B-9 400/- 279/-
15 B-8 400/- 266/-
16 B-7 400/- 252/-
17 B-6 275/- 243/-
18 B-5 275/- 234/-
19 B-4 275/- 225/-
20 B-3 275/- 216/-
21 B2 160/- 207/-
22 B-1 160/- 198/-
No.FD(R)II-5/83 Dated 30-10-1983
Subject: - RECOVERY OF HOUSE RENT.
Every Government Servant when provided residential accommodation is
required to pay rent unless specifically exempted by the authority competent i.e (Finance
Department).
No. FD (R)II-5/83 Dated Quetta the 26th November, 1983.
Subject: - HOUSE RENT SUBSIDY.
The question of allowing House Rent Subsidy to the Government Servants

working in Offices/Institutions situated outside the limits of Municipal Corporation but
otherwise posted at Quetta has been under the consideration of the Government. It has now
been decided that such Government servants whose posting/appointment orders show that
they are posted at Quetta but performing duty in Offices/Institutions located outside
Municipal limits such as Bolan Medical College, Poultry Farm, T.B. Sanatorium Government
Arts College etc. will be eligible to the usual House Rent Subsidy. The property documents
will however be examined by the audit office with regards to their location/ownership etc. as
laid down in Finance Department’s letter of even number, dated 03-6-1982.
No. FD (R)II-5/84-344-45 Dated Quetta the 11th February, 1984.

715
Subject :- CHARGING OF RENT/HOUSE RENT ALLOWANCE FROM THOSE

LIVING IN BACHELOR ACCOMMODATION.
Advice of Finance Department on the subject is being mis-interpreted by some
quarters. It is clarified that this department had never allowed house rent allowance @ 45%
of initial of relevant pay scale at any station out side Quetta. Thus all the Government
Servants living in Bachelor Hostels outside Quetta are entitled to House Rent allowance @
20% of initial of pay scale minus the rent of the flat fixed by the competent authority. If any
overpayment to any officer/official has been made, that should immediately be recovered
under intimation to this department.
NoFD(R)II-5/83/2187-2237. Dated Quetta, the 10 th April, 1985.
Subject :- HOUSE RENT SUBSIDY – SUBURBS OF QUETTA.
Reference this Department’s circular letter of even number dated the 3rd June,
1982, on the subject cited above and to state that Government of Balochistan has decided to
extend the admissibility of House Rent Subsidy to the suburbs of Quetta, as specified here
under, without any other alteration in the mode of scrutiny/examination of such claims :-
1. Kechi Beg.
2. Killi Shadezai.
3. Killi Kirani.
4. Wood Cock Spiny.
5. Hanna.
6. Urak.
7. Spin Karez.
8. Brewery Road and Hill.
9. Sheikh Manda.
10. Zangi Lorah.
11. Baleli.
12. Sammungli.
13. Sariab.
NoFD(R)II-5/86-5926-6010 Dated Quetta, the 23rd November, 1986

716
Subject :- HOUSE RENT SUBSIDY –SUBURBS OF QUETTA.
Reference this Department’s circular letter of even number dated 23-11-1986,

on the subject cited above and to clarify that orders contained therein will take effect from the
date of issue i.e. 23-11-1986 or date of application/decision thereon which ever is later.
NoFD(R)II-5/86-7673-7770. Dated Quetta, the 22nd December, 1986.
Subject :- HOUSE SUBSIDY TO THOSE GOVERNMENT SERVANTS WHO

Reference this Department’s letter of even number dated 17-10-1981 on the

subject cited above and to say that the Government of Balochistan has decided to withdraw
the scheme of House Subsidy. However, those Civil Servants who are in receipt of the
subsidy, may continue to draw the same so long as it is more beneficial to them than the
amount of House Rent Allowance admissible in respective pay scales.
No.FD(R)II-5/88/1042-1107.,Dated Quetta, the 4th April, 1988.
Subject :- HOUSE RENT ALLOWANCE.
Queries are received from various quarters in respect of admissibility of house

rent allowance to the employees. The following clarifications are issued covering the various
aspects of the queries :-
i) The house rent allowance is also admissible to employees living in private

houses, owned by themselves, their wives, relatives or friends.
ii) If both husband and wife, being Government Servants are residing together at
the same station in a Government residence allotted to one of them, house rent
allowance shall not be admissible to the other.
iii) In a case at (ii) if none of them has been provided with Government residence
and both are residing together in a private house at specified station, the house
rent allowance shall be admissible to both of them.
717
iv) A Government servant who was allotted a Government residence but has
surrendered it on his own, shall also be eligible to draw house rent allowance
from the date of vacation of the Government residence.
v) If a Government servant is offered Government residence but he declines to

accept it on personal ground, he shall be paid the house rent allowance.
vi) In the case of Government employees living with their relatives, friends etc, in
houses provided to the latter by Government, the house rent allowance may be
drawn subject to production of certificate to this effect from the Civil Estate
Office.
vii) House rent allowance will not be admissible in cases where one of the
husband/wife is employed by the Provincial Government and the other by the
Autonomous Organization posted at the same station and one of them has been
provided with the accommodation whether by the Provincial Government or
by the autonomous organization.
viii) House rent allowance will also not be admissible in cases where both of the
husband/wife is employed in Autonomous Organization, posted at the same
station and one of them has been provided with the accommodation by the
Autonomous Organization.
No.FD(R)II-5/88/2241-2250., Dated Quetta, the 29th June, 1988.
Subject :- HOUSE SUBSIDY TO THOSE GOVERNMENT SERVANTS WHO


dated 4th April 1988 on the subject cited above under which the scheme of housing subsidy
has since been withdrawn with effect from 4-4-1988. However, those Government servants
who were in receipt of subsidy on 4-4-1988 were allowed to continue to draw the same so
long as it was more beneficial than the amount of House Rent Allowance admissible to them
in respective pay scales.
718
2. Now Government of Balochistan has issued revised pay scales under which
House Rent Allowance has considerably been increased / enhanced. It is therefore, clarified
that with effect from 1-6-1991 House Rent Allowance instead of housing subsidy may be
allowed to such categories of employees.
No.FD(R)II-5/91/4167-4216. Dated Quetta, the 5th October, 1991.
Subject: - RECOVERY OF RENT OF GOVERNMENT ACCOMMODATION

PROVIDED TO GOVERNMENT SERVANTS.
All the employees of the Government of Balochistan from B-1 to B15,
working under the Provincial Government, residing in Government residential
accommodation and paying house rent @ 5 % of basic pay, shall be exempted from the
payment of said house rent, with immediate effect.
No. FD (R)II-51/91/APCA/ Dated Quetta the 16th October, 1991.
Subject:- EXEMPTION FROM THE PAYMENT OF 5% RENT
Government employees drawing pay in BPS-1 to BPS-15 provided with

Government residential accommodation have been exempted from the payment of recovery
of 5% rent.
No.FD(R)III-60/1993/1658 Dated Quetta the 26th June,1993
Subject :- DEDUCTION OF HOUSE RENT.
It has come to the notice of this department that Government employees

posted in Quetta and living in Mastung and Pishin are drawing House Rent @ 45% instead of
permissible @ 30% of the minimum of Pay Scale, 1991.
2. It is advised to ensure that the Government employees working in your

Administrative Departments as well as attached departments under your administrative
control draw the House Rent permissible to them under the rules.
No.FD(R-I)III-71/2002/1707-28. Dated Quetta, the 5th August, 2002.

719
Subject :- EXEMPTION OF 5% PAYMENT OF RENT ON GOVERNMENT

RESIDENTIAL ACCOMMODATION.
The Government of Balochistan has already exempted the Provincial

Government employees in B-1 to B-15, residing in Government Residential Accommodation
from paying house rent @ 5% of basic pay. Only, the employees in B-16 and above residing
in Government Residential Accommodation are paying the rent @ 5% of basic pay.
2. Keeping in view the circumstances explained above, this department is not in

a position to exempt the officers in B-16 & above of the Chief Minister’s Secretariat from
deduction of 5% rent as it will give rise to the similar demands from other employees posted
in Quetta or elsewhere.
No.FD(R-I)III-27/HHE/2003/3318. Dated Quetta, the 29th October, 2003.
Subject:- DEDUCTION OF HOUSE RENT FROM GOVERNMENT

EMPLOYEES.
It has been pointed out by the Inspection Team of this Department in its
inspection of record various Treasuries that the employees of various department in the
districts residing in government accommodations are not deduction the house rent but
drawing house rent allowance which is a violation of financial rules and standing
instructions.
It is requested that all the Department of the District may be instructed to

ensure deductions of house rent form those employees who reside in government
accommodations and a list of Government houses of every department in the district may be
furnished to Treasury Officer under intimation to this department along with name and
designations of employers residing in Government houses.
No.FD(S.OXIII)7-4/Int Dated 16th May 2005

720
Subject :- GRANT OF HOUSE RENT ALLOWANCE.
Finance Department agrees to allow House Rent Allowance to the staff Nurses
residing in Nursing Hostels within the premises of Government Hospitals/Institutions with
immediate effect.
2. It is further decided that the fixed Room Rent of the Hostel may be deducted
from the Nursing Staff mentioned above after assessment of the Room Rent from the
authorized Assessment Committee.
No.FD(R-I)II-31/2005/3205-36. Dated Quetta, the 13th December, 2005.

721
CHAPTER-IX
SECTION-1
INCOME TAX
(721 - 722)
723
Subject:- COMPUTATION OF INCOME TAX PAYABLE BY SALARIED

PERSONS FOR ASSESSMENT YEAR 1994-95 ONWARDS.
That references have been received from various quarters as to the increased
deductions of Income Tax, from the monthly pay of employees.
2. In order to address this issue, a meeting was held by the Finance Secretary and
attended by Additional Commissioner, Income Tax and Accountant General Balochistan. As
a result of the discussion, the following points are submitted for information.
(a) Only House Rent Allowance and Conveyance Allowance upto Rs. 300
per month are exempted from payment of Income Tax. All other pay
and allowances are subject to Income Tax.
(b) Both Secretariat Allowance and Utility Allowance now converted as

Personal Allowance are taxable as in the past.
(c) When returns of income for the Assessment year 1994-95 onwards are
filed by the salaried persons, they can adjust excess deductions of tax
by the Accountant General Office therein and claim refunds, if any,
from the Income Tax Department.
NO.FD(SOV)12-27/80. Dated 24th November, 1994.

724
Subject :- COMPUTATION OF INCOME TAX PAYABLE BY SALARIED

PERSONS FOR ASSESSMENT YEAR 1224-95 ONWARDS.
Reference this Department’s letter No. FD(SOV)2-27/80 dated 24 th

November, 1994 and to clarify that para 2 (a) of the above letter may please be read as
under:-
“ 2(a) only House Rent Allowance upto 45% of the basic pay if recoverable in
cash in lieu of not providing Government accommodation to the employees
and Conveyance Allowance upto Rs. 300/- p.m are exempted from payment of
income tax. All other pay and Allowances are subject to Income Tax.”
NO. FD (SOV)2-27/92/2-27/92/347-418 . Dated 31st January, 1995.
Subject :- DEDUCTION OF INCOME TAX FROM SPECIAL (CONSOLIDATED)

ALLOWANCE @ 40%.
It is to clarify that 40% Compensatory Allowance sanctioned w.e.f 01-12-

1997 in favour of Provincial Government employees from B-1 to B-17 in all districts except
Quetta is not income taxable.
NO.FD (R-I)1-8/Court/2005/1246 . Dated 1 st June, 2005

725
SECTION-2
INCREMENT
(725 - 726)
727
Subject :- GRANT OF ADVANCE INCREMENTS TO GOVERNMENT

SPONSORED SCHOLARS WHO RETURN TO HOLD POSTS
AFTER OBTAINING FOREIGN DEGREES/ADDITIONAL
QUALIFICATIONS FROM ABROAD.
Government servants who enhance their qualifications by obtaining foreign

degrees in advanced courses can be categorized in the following 3 groups :-
a) Government sponsored scholars i.e. those Government Servants who are sent
abroad by the Government for specialized training & whose entire expenses
are paid either by Government or partly by the Government and partly by a
foreign aid giving agency.
b) Government Servants who obtain foreign qualifications after obtaining study

leave during which they are entitled to receive only half their pay and study
allowance.
c) Government servants who obtain foreign qualifications entirely at their own

expenses.
2. The grant of advance increments to the above 3 groups should be allowed on

the following basis :-
Group (a) Government Servants of Class-I or higher grade should be given no
advance increment.
Class-II Officers should be given two advance increments and non-
gazetted Government servants 4 advance increments on their return
from training abroad.
Group (b&c) The advance increments should be given to officers under these groups
on the following basis :-
i) Class-I Officers One Advance increment.

ii) Class-II Officers Two Advance increments.
iii) Non-gazetted Government servants 4 Advance increments.
3. The advance increments should be given subject to the following conditions :-
i. The Government servant concerned has successfully completed the

course and has returned with a recognized degree from abroad.
NOTE :- The cases of persons who obtain diplomas will be considered on
merits. If a diploma has been obtained for substantial work which is
comparable to that required for obtaining a degree, the same benefit
would be allowed as laid down in case of persons who have obtained a
degree. In other cases it may be desirable to allow reduced concession
or no concession at all depending on the circumstances of each case.
ii. He has not been given promotion on his return, but has come back to
his old post or a post of similar rank and emoluments.
iii. Where an officer on return has been promoted a higher post, the
provisions of the above policy will not be attracted but the case can
nevertheless be examined on its own merits.
728
iv. The advance increments under the above policy will not affect the
regular increments. The Government servants will draw regular
increments on the due dates irrespective of the grant of advance
increments under the above policy.
No.1106-Exp(Ed)-59. Dated Lahore the 25th June, 1959. Government of West Pakistan, Finance Department.
Subject :- GRANT OF ONE ADVANCE INCREMENT TO STENOGRAPHERS.
The Government of the Balochistan has been pleased to sanction one advance
increment to the existing incumbents of the following categories of the posts of
Stenographers in the pay scale to which each category is entitled with effect from 2nd
December, 1975 :-
i) Steno-Typists.
ii) Junior Scale Stenographers (Grade-II) Secretariat Departments.
iii) Junior Scale Stenographers (Grade-I) Secretariat Departments.
iv) Senior Scale Stenographers (where sanctioned).
v) P.As to Ministers/Chief Ministers/Additional Chief Secretary /Secretaries
/Additional Secretaries.
2. The above advance increment will not affect the normal increment.
No.FD(R)III-20/72. Dated Quetta, the 15th January, 1976.
NOTIFICATION.
The Governor of Balochistan has been pleased to decide that, in the case of the
incumbents of the following categories of posts, who since before 1-7-1975 might be drawing
pay in National Pay Scale No. 17 (Rs.500-50-1000/50-1250), their pay in that scale will with
effect from 1-7-1975, be enhanced by five premature increments subject to the condition that
the pay so enhanced shall in no case exceed the maximum of the above scale :-
i) NPS-17 posts of Engineers the prescribed minimum a qualification for which

is graduation in any branch of Engineering.
ii) NPS-17 posts for which the basic minimum qualification is a Master’s degree
in any of the physical / natural sciences. The matter includes physics,
chemistry, botany, zoology, geology, astronomy and paleontology.
iii) NPS-17 posts of lecturers in colleges.

729
2. Those who are appointed to the above posts on or after 1-7-1975 will be
allowed initial pay at the stage of Rs.750/- in NPS-17 except in their cases in which initial
pay at higher than that stage be admissible under any rules or orders of the competent
authority.
No.FD(R)III-20/76. Dated Quetta, the 19th January, 1976.
Subject :- GRANT OF FIVE ADVANCE INCREMENTS TO THE SENIOR

INSTRUCTORS AND INSTRUCTORS OF THE
POLYTECHNIC/COMMERCIAL INSTITUTES.
In pursuance of the decision of the Inter Provincial Coordination Committee

held on 10-05-1977, the Government of Balochistan has been pleased to allow with effect
from 30-04-1977 five advance increments to the Instructors/Senior Instructors of
Polytechnic/Commercial Institutes in National Pay Scale No.17 (500-50-1000/50-1250) for
which the prescribed basic minimum qualification is M.A, M.Sc, M.Com or a degree in
Engineering and who also actually possessed the same qualification on 30-04-1977 subject to
the condition that pay in each case inclusive of advance increments will not exceed the
maximum of the NPS-17 (500-1250). The increments so granted will be merged into the pay
for fixation under the Revised National Pay Scales with effect from 01-05-1977.
2. This facility will be available to Instructors/Senior Instructors appointed on
regular basis in NPS-17 in accordance with the relevant Recruitment Rules and actually
holding these posts on 30-04-1977. New entrants on or after 01-05-1977 will not be entitled
to any advance increments.
No.FD(R)III-20/1978. Dated Quetta, the 22 nd June, 1978.
NOTIFICATION.
The Government of Balochistan has decided to allow one advance increment

to the M.A./M.Sc/M.Com/M.Ed and M.A in Education, who are appointed and working as
Senior English Teachers in Grade-16. This facility will only be allowed to those S.E.Ts who
are B.Ed and have not availed the opportunity of advance increment (s) in Grade-14 as S.E.T.
No.FD(R)VII-13/80. Dated Quetta, the 23 rd November, 1980.

730
Subject :- RE-DESIGNATION/UP-GRADATION OF THE POSTS OF PUBLIC

PROSECUTORS TO DISTRICT ATTORNEY.
Under rule 7 of the Balochistan Revised pay Scales, 1977 six months service
in a particular Grade is necessary for the drawl of usual annual increment on 1st December.
So far as the condition of five years service for the drawl of pay/increments in Grade-18 is
concerned since posts have been filled in by direct recruits, hence this will not be applicable
to such initial appointees.
No.FD(R)III-50/81/1174. Dated Quetta, the 9th May, 1981.
ORDER.
The question of removal of ban on certain selected items was under

consideration of the Provincial Government. In order to facilitate Government work and to
remove certain administrative inconveniences being felt, the Governor of Balochistan has
been pleased to order as follows :-
1. Ban on the grant of advance increments is hereby lifted. Advance

increments will, however, be granted with due regard to rules/instructions
on the subject.
2. Ban on the grant of honoraria is removed with the instructions that rules on
the grant thereof will be followed rigidly.
3. Ban imposed on purchase of furniture, office equipments, news papers is

hereby removed. Ban on purchase of novel items like Air conditioners,
Refrigerators, carpets, sofa set etc: will however continue.
4. Ceiling on POL in case of touring officers is raised from Rs.1200/-p.m. to

Rs.1700/-p.m. and in case of non-touring officers from Rs.250/-p.m. to
Rs.400/-p.m.
2. The Governor has been further pleased to order that ban in respect of
appointment of work-charge establishment will remain in force. Similarly ban on other items
not included above shall continue to remain operative until further orders.
No.FD(R)VI-2/79-EM. Dated Quetta, the 6th June, 1981.

731
Subject :- GRANT OF FOUR ADVANCE INCREMENTS TO SECRETARIAT

STENOGRAPHERS.
The Government of Balochistan has been pleased to decide that with effect
from 1-1-1981 four advance increments to the incumbents of the posts of Stenographers in
Balochistan Secretariat would be allowed subject to the conditions specified below :-
a) that the grant of four advance increments will be conditional to
satisfaction and recommendation of the Administrative Secretaries
under whom the official is working.
b) that the pay inclusive of the four advance increments will not exceed
the maximum of the existing pay scales in which the official is drawing
pay ; and
c) that as a result of four advance increments the official will not be

entitled to immediate move-over to next higher scale which would be
allowed in normal course.
No.FD(R)III-35/SG/81. Dated Quetta, the 23 rd September, 1981.
Subject :- ADVANCE INCREMENTS.
While cases for the grant of advance increments are being referred by the
Administrative Departments to the Finance Department for formal sanction, instances have
come to the notice of this Department where certain Departments have sanctioned advance
increments without seeking / obtaining the approval of the Finance Department.
2. Attention is invited to rule 27 of F.R. under which an authority can grant

premature increments to Government servants in a time scale of pay, only if it has power to
create a post in the same cadre on the same scale of pay. The word “post” has further been
clarified as a permanent post; vide the note below F.R. 27. Such posts can only be created by
the Finance Department. Thus any advance increments sanctioned without the prior approval
of the Finance Department may not be entertained.
3. A policy regarding premature/advance increments is being framed and is

expected to be circulated shortly.
No.FD(R)III-20/82-1697-1777. Dated Quetta, the 12 th June, 1982.

732
Subject :- GRANT OF FOUR ADVANCE INCREMENTS TO STENOGRAPHERS
Four advance increments were allowed to the Stenographers working in the

Secretariat and not to the Stenos of attached Departments etc;
No.FD(R)III-35/82-4591. Dated Quetta, the 16th December, 1982.
Subject :- GRANT OF ADVANCE INCREMENTS IN RECOGNITION OF

MERITORIOUS SERVICE.
Reference para-4 of this Department’s letter of even number dated 12-06-

1982, the case with regard to the formation of a new policy for the grant of advance
increments was submitted to the Governor/MLA who has decided that status-quo be
maintained. As such all cases for the grant of premature increments will continue to be dealt
with in the Finance Department. He has further desired to be informed of the names of those
who would be granted advance increment for any exceptional act during the service.
2. All the Administrative Departments are requested to recommend only very
exceptional case with full justifications. In case of non-gazetted Government Servants their
service books may also be made available. The following information may be provided while
forwarding the cases to the Finance Department :-
(i) Date of first appointment.
(ii) Date of present appointment.
(iii) Advance increments with dates allowed in the past, if any.
(iv) Synopsis of last five year ACRs.
(v) Certificate that officer/official has not been subjected to any departmental
enquiry and that no adverse remarks were conveyed to him during the last five
years.
No.FD(R)III-20/83. Dated Quetta, the 2nd March, 1983.
Subject :- ADVANCE INCREMENTS TO STENOGRAPHERS.
Reference this Department’s letter No.FD(R)III-35/81-SG, dated 23-9-1981,

on the subject cited above and to state that the orders contained therein stand rescinded on the
introduction of Basic Pay Scales, vide Finance Department’s letter No.FD(R)III(40-41)/53,
dated 27-8-1983.
No.FD(R)III-35/83-SG-389-99. Dated Quetta, the 20 th Sept:, 1983.

733
Subject :- ADVANCE INCREMENT.
Reference item 16 of this Department’s orders No.FD(R)III-(40-41)/83, dated

27th August, 1983 and to clarify that the advance increments on obtaining higher degree while
in service referred to therein shall be allowed only to those technical/professional employees
who are drawing pay in Basic Pay Scale-17.
No.FD(R)III-40/83-4394-4480. Dated Quetta, the 13 th October, 1983.
Subject :- REVISION OF PAY SCALES SCHEME OF BASIC PAY SCALES

AND FRINGE BENEFITS OF THE BALOCHISTAN GOVERNMENT
EMPLOYEES (1983) FIXATION OF PAY ON PROMOTION TO
SCALE B-18.
The issue of determination of length of service for accrual of increment in B-

18 has been considered and it has been decided that in cases in which accrual of increment in
scale B-18 is required to be regulated by the year of service rule, if a year of such service as
counts for increment in the said scale happens to be completed on any date between 1st
December (inclusive) of any year and the 31st May (inclusive) of the following year, the
relevant increment would be deemed to have accrued on the aforesaid 1st December. When
the year of such service as counts for increment in the above scale happens to be completed
between 1st June (inclusive) of any year and the 30th November (inclusive) of the same year,
the relevant increment would be deemed to accrue on the 1st December of that year.
2. These instructions will take effect from the date of issue of this letter.
No.FD(R)III(40-41)/85/1775-1865. Dated Quetta, the 18th March, 1985.
Subject :- GRANT OF ADVANCE INCREMENTS UNDER PARA 16 OF THE

SCHEME OF BASIC PAY SCALES, 1983.
In accordance with Para 16 of the scheme of Basic Pay Scales contained in

this department’s letter of even number dated 27-8-1983 (reproduced below)
technical/professional categories of employees of B-17 are entitled to advance increments on
possessing / acquiring higher qualifications than prescribed under recruitment rules :-
734
“(16) Doctors, Engineers, Educationists, Economists, Management Accountants

Scientists, Geologists, Meteorologists, Archeologists, Experts in Agriculture
Animal Husbandry and Forestry, working in Universities Colleges, Research
Institutions or technical department’s shall be allowed advance increments on
possessing / acquiring higher qualifications as followed”.
i) In case a technical / professional employee of the above category

possesses D.Sc / Ph.D Degrees from a foreign University, he shall be
allowed six advance increments on entry into service in B-17.
ii) Those of the above categories of officers who possess M.A/M.Sc of

equivalent from a foreign University of Ph.D or M.Phil from
University in Pakistan will receive four advance increments on
induction in service in B-17.
iii) Those of the above categories of employees who while in service

obtain a degree shall be allowed four increments in case of (i) and
above two advance increments in case of (ii) above.
Provided that if a Government Servant belonging to the above mentioned

categories has already drawn advance increments for possessing or acquiring
the higher qualifications indicated in (i) and (ii) above, he shall be allowed
increments equal to the shortfall in the number of increments, if any between
the increments already drawn by him and the increments being sanctioned
now.
2, It has come to the notice of this department that employees whose pay have
been fixed at the maximum of B-17 on the basis of point to point fixation of pay formulas
with effect from 1-7-1983 and who possessed/acquired the said higher qualification have not
been able to avail of the concession of advance increments.
3. The matter has been considered in this Department and it has been decided
that such employees may be allowed the requisite number of advance increments in BPS-18
with effect from the date they are allowed to move-over BPS-18 subject to the condition that
it will not exceed the maximum.
No.FD(R)III(40-41)/85-3062-3160/5122-92. Dated Quetta, the 25th June, 1985.
Subject :- ADVANCE INCREMENTS TO SCHOOL TEACHERS ON

ATTAINING HIGHER QUALIFICATION.
Reference para-15 of this department’s letter No.FD(R)III-(40-41)/83, dated

27th August, 1983, for the purpose of grant of advance increments for higher qualifications to
the teachers B.Com and other academic qualification equivalent to B.A/B.Sc, shall be treated
at par with B.A/B.Sc and M.Com/other qualification equivalent to M.A/M.Sc, shall be treated
at par with M.A/M.Sc.
735
2. It has further been decided that Headmasters/Headmistress of High Schools

would also be entitled to advance increments as admissible to High School Teachers for
possessing higher qualifications provided that they were not appointed to the cadre by initial
recruitment on the basis of qualifications for which advance increments have been
sanctioned.
3. This will take effect from 01-09-1983.
No.FD(R)VII-13/85-3314-3400. Dated Quetta, the 7th July, 1985.
Subject :- GRANT OF ADVANCE INCREMENTS UNDER THE BASIC PAY

SCALE SCHEME, 1983 TO HIGH SCHOOL TEACHERS AND
OTHER EQUIVALENT BORNE ON THE CADRE OF HEAD
MASTER/HEADMISTRESS.
Reference this Department’s circular letter No.FD(R)VII-13/85-3314-3400,

dated the 7th July, 1985.
2. A point has been under consideration whether advance increments for

possessing higher qualifications on 01-09-1983 on acquiring thereafter will also be
admissible to categories other than those mentioned above viz Subject Specialists or
equivalent.
3. It has now been decided that the advance increments for possessing or
acquiring higher qualifications allowed to the Head Master/Head Mistress under the Basic
Pay Scales Scheme, 1983 will also be admissible, subject to the conditions specified in the
aforementioned letter, to Subject Specialists/Head Master/Head Mistresses of High/Training
Schools/Deputy District Education Officers/Assistant Directors/Registrar Departmental
Examination Principal in Service Training Centers and other equivalent in BPS-17 and
selection grades in BPS-18 who are borne on the cadre of Head Masters/Head Mistresses and
hold joint seniority with them and are inter transferable.
No.FD(R)VII-13/85/4088-4150. Dated Quetta, the 18 th August, 1985.

736
Subject :- GRANT OF FOUR ADVANCE INCREMENTS TO SECRETARIAT

STENOGRAPHERS.
All the Stenographers (upto BPS-15) of the Secretariat irrespective of fact

whether they were posted as Personal Assistant (BPS-11)were allowed the benefit of Four
Advance Increments.
No.FD(R)III-35?S.G/4677-A. Dated Quetta, the 8th October, 1985.
Subject :- USUAL INCREMENT.
All those employees are entitled to the Annual Increment on 01-12-1983

whose pay scale has been changed w.e.f. 01-07-1983. If the pay scale has been
changed/enhanced from any date other than 01-07-1983, the annual increment would be
allowed in accordance with the rule i.e. completion of six months service at a stage.
No.FD(R)III-41/85-5592. Dated Quetta, the 18 th November, 1985.

ATTAINING HIGHER QUALIFICATION UNDER THE SCHEME OF
BASIC PAY SCALES.
On re-consideration Finance Department has decided that the benefit of

advance increments or shortfall thereof on acquiring/possessing higher qualification would be
allowed in higher Basic Pay Scale (instead of lower pay scale) admissible with effect from
01-07-1983.
No.FD(R)VII-13/86. Dated Quetta, the 2nd March, 1986.
Subject :- GRANT OF ADVANCE INCREMENTS UNDER THE BASIC PAY

SCALE SCHEME 1983 TO TECHNICAL/PROFESSIONAL
CATEGORY OF EMPLOYEES ON POSSESSING/ACQUIRING
HIGHER QUALIFICATIONS.
Reference para-16 of this Department’s circular letter No.FD(R)III(40-41)/83,

dated the 27th August, 1983, wherein advance increments have been allowed to
technical/professional category of Government Servants on possessing/acquiring higher
qualifications. A question has arisen whether the increments would be admissible to those
737
who possess or acquire higher qualification at Government expenses or at their own

expenses.
2. The matter has been considered and it is hereby clarified that the advance
increments would be admissible to technical and professional categories of employees as
provided in para-16 of Finance Department’s letter referred to above regardless of the fact
whether higher qualification was obtained with Government sponsored/aid scholarship or by
availing study leave or at personal expenses.
No.FD(R)III-20/86-5743-5842. Dated Quetta, the 11 th November, 1986.
Subject :- CLARIFICATION REGARDING ADVANCE INCREMENT TO

STENOGRAPHERS.
Stenographers of the Balochistan Secretariat are entitled to both the benefits

i.e. one advance increment w.e.f. 02-12-1975 and four advance increments w.e.f. 01-01-1981.
No.FD(R)III-35/86-S.G.5857. Dated Quetta, the 13th November, 1986.
Subject :- GRANT OF ADVANCE INCREMENTS UNDER PARA 16 OF THE

SCHEME OF BASIC PAY SCALES, 1983 DEGREE OF F.C.P.S.
It has been decided to include the degree of F.C.P.S. after M.Phil appearing in
para 16 (ii) of this department’s circular letter No.FD(R)III-(40-41)/83, dated 27th August,
1983.
No.FD(R)III-20/86-5881-82. Dated Quetta, the 19th November, 1986.
Subject :- GRANT OF ADVANCE INCREMENT TO OFFICIAL FOR

POSSESSING HIGHER EDUCATIONAL QUALIFICATION.
For the purpose of advance increments sanctioned vide para-6 of circular letter
No.FD(R)III-40/87-1736-1836, dated 09-07-1987 for higher qualification, the qualification in
Commerce subjects given below shall be treated at par with qualification noted against each
:-
(1) D.Com. F.A/F.Sc.
(2) B.Com. B.A/B.Sc.
738
(3) M.Com. M.A/M.Sc.
No.FD(R)III-44/87/122. Dated Quetta, the 13 th January, 1988.
Subject :- ADVANCE INCREMENTS ON ACQUIRING HIGHER

QUALIFICATIONS.
Reference this department’s circular letter No.FD(R)III-42/87/1736-1838,

dated 9-7-1987 and to say that Engineers and Doctors shall also be allowed four advance
increments in case they possess or acquire Post-Graduate Degree in their relevant field for
which they have not been allowed any qualification pay.
No.FD(R)III-41/88/123-165. Dated Quetta, the 13th January, 1988.
ORDER.
The Government of Balochistan has decided to allow one premature increment

with immediate effect to those Teachers who were awarded selection grade between the
period from 01-01-1977 to 30-06-1983.
2. The expenditure involved will be met from within the sanctioned budget for
the year, 1989-90.
No.FD(R)VII-13/89-D/2783-2827. Dated Quetta, the 5th July, 1989.
Subject :- AWARD OF PREMATURE INCREMENT TO THE SELECTION

GRADE HOLDERS DURING 01-07-1977 TO 30-06-1983 ALLOWED
WITH EFFECT FROM 05-07-1989, IN CASE THE INCUMBENT IS
ALREADY DRAWING RS.3925/- THE MAXIMUM OF B-17 FROM 1ST
DECEMBER, 1988.
The pay of all Teachers who were allowed Selection Grade during 01-03-1977
to 30-06-1983 be got re-fixed after allowing benefit of one premature increment as in the case
of promotion with no arrears before 5th July, 1989.
No.FD(R)VII-13/D/90/158-82. Dated Quetta, the 28th January, 1990.

739
Subject :- REVISION OF PAY SCALES AND FRINGE BENEFITS –GRANT OF

ANNUAL INCREMENT ON 1-12-1987 TO THE EMPLOYEES WHO
HAVE BEEN ALLOWED SELECTION GRADE WITH EFFECT
FROM 1-7-1987.
Reference this Department’s circular letter No. FD(R)III-40/87/1736-1836,

dated the 9th July, 1987 on the above noted subject and to say that the question of award of
annual increments on 1-12-1987 to those employees who were awarded selection grade with
effect from 1st July, 1987 whose posts were up-graded under the provision of aforementioned
circular letter, was under consideration in this Department. It has now been decided that such
employees will earn their annual increments on 1-12-1987 in their selection grade/up-graded
posts.
No.FD(R)VI-18/90/518-600/1322-1347. .Dated Quetta, the 19 th Feb:, 1990.

ATTAINING HIGHER QUALIFICATIONS.
Advance increments or science allowance is admissible to those science

teachers only who possess B.Ed Degree or S.A.V Certificate/Sanad. Untrained Science
Teachers (B.Sc) were allowed running pay scale only as a special case.
No.FD(R)III-42/90/6123. Dated Quetta, the 16th October, 1990.
Subject :- GRANT OF ADVANCE INCREMENT ON ACQUIRING HIGHER

QUALIFICATION (BPS-1 TO 15).
As per this Department’s circular letter No. FD(R)III-56/91/5267-5310, dated

12th November, 1991 it has been decided that with effect from 01-06-1991 the categories of
employees from whom the benefit of advance increments on acquiring higher qualification
has been doubled, will get balance/shortfall.
Subject :- CONDITION OF 2ND DIVISION FOR THE GRANT OF ADVANCE

INCREMENTS.

dated 9th July, 1987, it has been decided to remove the condition of “2nd Division” appearing
740
in para-6 (a) of the aforesaid circular letter for grant of the benefit of advance increments to
officials in BPS-1 to 15 irrespective of the condition of the Division.
No.FD(R)III-50/91/921-80.Dated Quetta, the17th February, 1991.
Subject :- CONDITION OF 2ND DIVISION FOR THE GRANT OF ADVANCE

INCREMENTS.
It is to clarify that advance increments have been allowed to Third Divisioners

working in BPS-1 to 15 with effect from 17-02-1991 on the usual terms and conditions.
No.FD(R)III-50/90/1719-1819. Dated Quetta, the 28th March, 1991.
Subject :- GRANT OF ADVANCE INCREMENT ON ACQUIRING /

POSSESSING HIGHER QUALIFICATION BY THE EMPLOYEES IN
B-1 TO B-15.
Reference para-6 of this Department’s circular letter No.FD(R)III-40/87/1736-

1836, dated 9th July, 1987 read with circular letter No.FD(R)III-50/90/1719-1819, dated 28 th
March, 1991 and to say that technical staff such as Sub-Engineer, Draftsman, Tracers etc:
drawing pay in B-1 to B-15are also entitled to the advance increment for possessing or
acquiring higher Educational qualification over and above the prescribed qualification in
relevant recruitment rules.
No.FD(R)III-41/91/2688-90. Dated Quetta, the 25th May, 1991.
Subject :- GRANT OF ADVANCE INCREMENT.
The Training Instructors (in BPS upto 15) are entitled to the advance
increments for acquiring higher qualification. Since the qualification prescribed for the post
under the Service Rules is diploma which is equivalent to F.A, Training Instructors would be
allowed advance increment for acquiring B.A/M.A Degree.
No.FD(R)III-42/91/3526. Dated Quetta, the 1st August, 1991.

741
Subject :- REPRESENTATION AGAINST THE ORDER OF ACCOUNTANT

GENERAL BALOCHISTAN REGARDING FIXATION OF PAY
WITHOUT ALLOWING THE BENEFIT OF ADVANCE INCREMENT.
The Finance Department agrees to allow advance increment to the Head

Master/Subject Specialists selected through Public Service Commission against direct quota
for higher qualifications such as M.A or M.Ed irrespective of the fact that they have already
drawn advance increments for the same higher qualifications in lower grade as S.E.T.
No.FD(R)III-42/91/3627, Dated Quetta, the 18 th August, 1991.
Subject :- GRANT OF ADVANCE INCREMENT FOR POSSESSING HIGHER

EDUCATIONAL QUALIFICATION.
Advance increments are also admissible to those eligible Government Servant

who even acquired higher qualification prior to the introduction of policy i.e. 01-07-1987.
However, no arrears prior to 01-07-1987 or from the date of application which over is later is
admissible.
No.FD(R)III-42/91/3628. Dated Quetta, the 19th August, 1991.
Subject :- ADVANCE INCREMENT CLAIMED BY A SUB-ENGINEER

(DIPLOMA HOLDER) FOR PASSING B.A. EXAMINATION.
That since Diploma is equivalent to F.Sc, therefore, on passing his B.A.

examination, Sub-Engineer is entitled to one advance increment if he is in B-11.

QUALIFICATION (BPS-1 TO 15).
Reference para-5 of this department’s circular letter No.FD(R)II-29/91-3428-

3516, dated 28th July, 1991, regarding advance increments to the officials (BPS-1 to 15) for
possessing/attaining higher qualifications, and to clarify that those who have already availed
advance increments prior to this issue of above circular letter will be allowed balance/short-
fall of the increments admissible after 1-6-1991. The balance will be computed by deducting
742
the number of advance increments drawn earlier from that admissible against the post held on
the date of computation for the purpose.
Subject :- GRANT OF ADVANCE INCREMENT FOR

POSSESSING/ACQUIRING HIGHER QUALIFICATIONS.
The minimum qualification where-ever the Senior Clerks are appointed

directly is Intermediate. If Senior Clerks possess qualification higher than (F.A/F.Sc) than he
is entitled to the advance increment.
No.FD(R)III-42/91/5850. Dated Quetta, the 2nd December, 1991.
Subject :- GRANT OF ADVANCE INCREMENTS ON ACQUIRING HIGHER

QUALIFICATION.
The Diploma Engineers (in BPS-1 to 15) are entitled to Advance Increments
on acquiring higher qualification, because Diploma in Associate Engineering is equivalent to
F.Sc.
No.FD(R)III-42/91/5852. Dated Quetta, the 2nd December, 1991
Subject :- REPRESENTATION AGAINST THE ORDER OF ACCOUNTANT

GENERAL BALOCHISTAN REGARDING FIXATION OF PAY
WITHOUT THE BENEFIT OF ADVANCE INCREMENT.
Head Masters/Subject Specialists in question may be allowed advance

increments for higher qualifications from the date of their appointments as such through
Public Service Commission. However, the amount drawn by them on account of advance
increments as S.E.T. may be adjusted towards arrears of advance increments as Head
Master/Subject Specialists.
No.FD(R)III-42/91/6585. Dated Quetta, the 29th December, 1991.
Subject :- GRANT OF ADVANCE INCREMENTS TO VETERINARY DOCTORS

ON POSSESSING / ACQUIRING POST GRADUATE DEGREES.
It has been decided to allow four advance increments to those Veterinary

Doctors/Animal Husbandry Graduates who possess post graduate degree over and above their
743
prescribed recruitment qualification, with immediate effect, provided that :-
1. The Veterinary Officers were initially appointed against the

professional post.
2. They had not drawn any advance increment or qualification pay for the
same purpose previously.
3. Post Graduate Degree is higher qualification than the minimum

prescribed for initial appointment.
No.FD(R)III-42/91/6590-93. Dated Quetta, the 29th December, 1991.
Subject :- GRANT OF ADVANCE INCREMENTS TO THE JUNIOR

CLERKS/SENIOR SCALE STENOGRAPHERS OF THE ATTACHED
DEPARTMENTS.
It has been decided to allow four advance increments to those Stenographers

of the attached Departments who were appointed as Junior Scale Stenographers and Senior
Scale Stenographers by initial recruitment/appointment during the period from 1-1-1981 to
30-6-1985 and are still working as Stenographers. These advance increments shall be allowed
in the scale which they were drawing during the period mentioned above, without any arrears.
These will be counted just for the purpose as fixation of their pay.
2. A copy of the orders allowing four advance increments to the eligible

individuals are to be supplied by all the Administrative Departments to Finance Department
for record.
No.FD(R)III-35/91/SG/6667-6717. Dated Quetta the 1 st January, 1992.
Subject :- GRANT OF FIVE-MATURE INCREMENTS TO THE DIRECTLY

RECRUITED STATISTICAL OFFICERS (BPS-17).
In Balochistan in many Departments the post of Statistical Officer is in BPS-

16 and qualification is B.A. Such Statistical Officers on acquiring the Degree of M.Sc (2nd
Division) are allowed BPS-17 as personal to them. However, no advance increments have
been allowed to this category.
No.FD(R)III-42/92/574. Dated Quetta, the 5th March, 1992.

744
Subject :- GRANT OF ADVANCE INCREMENTS TO OFFICIALS FOR

POSSESSING /ATTAINING HIGHER QUALIFICATIONS.
All the employees drawing pay in BPS-1 to 15 are entitled to advance

increments on acquiring higher qualifications irrespective of their designation.
Subject :- GRANT OF 4 ADVANCE INCREMENTS IN FAVOUR OF

STENOGRAPHERS.
The orders of the Finance Department are quite clear that four advance
increments are admissible to those only who are appointed/recruited as such till 30-06-1983.
After 01-07-1983 Basic Pay Scales were introduced under which pay scale for the post of
Stenographers were enhanced and the benefit of advance increment was also discontinued
even to the Stenos of the Secretariat.
No.FD(R)III-35/92(S.G)-641. Dated Quetta, the 21st March, 1992.
Subject :- GRANT OF ADVANCE INCREMENTS TO THE SENIOR CLERK ON

ACQUIRING HIGHER QUALIFICATION.
The question with regard to the grant of advance increments to Senior Clerks
on acquiring higher qualification was under consideration and in the past this Department had
allowed advance increments to the Senior Clerks on the basis of minimum qualification for
the post as F.A, therefore, no advance increments were allowed to the Senior Clerks for the
qualification of F.A.
2. The matter has been re-examined and it has now been decided that since
Senior Clerks are not appointed by direct recruitment, the minimum qualification for the post
may be considered as Matric. It has, therefore, been decided that Senior Clerks on acquiring
the qualification of F.A. and above are also entitled to the advance increments.
No.FD(R)III-50/1992/625-32. Dated Quetta, the 8th April, 1992.

745
Subject :- GRANT OF FOUR ADVANCE INCREMENTS TO THE JUNIOR

SCALE / SENIOR SCALE STENOGRAPHERS OF THE ATTACHED
DEPARTMENTS.
Reference this Department circular letter No.FD(R)III-35/91/SG/6667-6717,

dated 1st January, 1992, that four advance increments are also allowed to those Stenotypists
and Stenographers of attached Departments who were working as such prior to 01-01-1981,
but not to those who were appointed after 30-06-1983.
No.FD(R)III-35/92/SG/1055-1085. Dated Quetta, the 22nd April, 1992.
Subject :- GRANT OF FIVE PRE-MATURE INCREMENTS TO THE DIRECTLY

RECRUITED STATISTICAL OFFICERS (BPS-17).
After the introduction of revised National Pay Scale 1977, the benefit of 5 pre-
mature increments to various categories has been discontinued. However, Statistical Officers
were not allowed the benefit of Advance Increments.
Subject :- ADVANCE INCREMENT FOR PASS LLB EXAMINATION.
No advance increments are allowed for qualification of LLB.
Subject :- GRANT OF ADVANCE INCREMENTS-FIXATION OF PAY.
Reference para-5 of this Department’s circular letter No.FD(R)II-29/91/3418-

3516, dated 28-7-1991 on the subject cited above and to say that references have been
received in the department seeking clarifications regarding the fixation of pay of employees
in B-1 to B-15 who have been allowed advance increments on qualification basis.
2. The case was examined and it has been decided to allow option to those
officials who were already drawing advance increments of higher qualifications prior to 1-6-
1991 for fixation of their pay in Revised Basic Pay Scale either of the following two
methods:-
746
a) to get pay fixed in respect of the remaining increments only, as laid down in
the para-5 of this department letter No.FD(R)II-29/91/3418-3516, dated 28-7-
1991 as referred to above,
OR
b) to exclude the number of advance increments already drawn from the actual
pay as on 31-5-1991, fix pay in the relevant Revised Basic Pay Scale and,
then, add the number of advance increments as laid down in the table below
para-5 (i) ibid.
3. Option will be exercised by such officials in three months from date of issue
of this letter, failing which fixation of pay already carried out by audit authorities will be
considered final. Option once exercised will be final.
No.FD(R)III-42/92/2383-2480. Dated Quetta, the 29th July, 1992.
Subject :- GRANT OF ADVANCE INCREMENTS.
The Federal Government as well as all the Provincial Governments have

allowed advance increments on acquiring higher qualification to the employees from BPS-1
to 15 as under:-
Number of Advance Matric. F.A/F.Sc. B.A/B.Sc. M.A/M.Sc.

Increments for obtaining.
a Whether the prescribed 2 4 6 8
qualification is non
matric.
b Whether the prescribed Nil 2 4 6
qualification is matric.
c Whether the prescribed Nil Nil 2 4
qualification is
F.A/F.Sc.
d Whether the prescribed Nil Nil Nil 2
qualification is
B.A/B.Sc.
No.FD(R)III-45/1992/2482-84. Dated Quetta, the 29th July, 1992.

747
Subject :- GRANT OF ADVANCE INCREMENT TO OFFICIALS FOR

POSSESSING/ATTAINING HIGHER EDUCATIONAL
QUALIFICATIONS.
The Government is allowing advance increments to the Diploma

Engineers/Holders (in BPS-11 only) for possessing/acquiring higher qualification of B.A &
M.A.
2. Local Government Department may therefore, dispose off the case of the
nature accordingly.
Subject :- GRANT OF QUALIFICATION PAY (TWO ADVANCE

INCREMENTS) TO SUB-ENGINEER.
The minimum qualification for the post of Sub-Engineer is normally three

years diploma from Polytechnic Institute. This diploma is equivalent to F.Sc, Sub-Engineers
in BPS-11 who is B.E (Civil)is entitled to two advance increments for higher qualification.
No.FD(R)III-42/1992/8365. Dated Quetta, the 1st October, 1992.
Subject :- ADVANCE INCREMENTS ON ACQUIRING HIGHER

QUALIFICATIONS.
Ferro Printers, Ferro Khalasi, Tracer, Draftsman and Head Draftsman,

drawing pay in B-1 to 15 are entitled to the advance increments for higher qualifications than
prescribed under the service rules.
No.FD(R)III-35/D.E/D.M/164-68. Dated Quetta, the 18th Jan:, 1993.
Subject :- NUMBER OF ADVANCE INCREMENTS FOR OBTAINING

MATRIC/F.A-F.Sc/B.A./B.Sc/M.A/M.Sc.
A Junior Clerk on possessing Master Degree (M.A/M.Sc) is entitled for six

advance increments only i.e. two for F.A/F.Sc further two for B.A/B.Sc and further two for
M.A/M.Sc.

748
Subject :- GRANT OF ADVANCE INCREMENT FOR ACQUIRING HIGHER

QUALIFICATION.
The benefit of advance increments on acquiring higher qualification is

admissible to the officials in B-1 to B-15 irrespective of the fact whether they are on adhoc
appointment, temporary or confirmed. It is for the Administrative Department to see that
when the incumbent has been working for the last 7 years and drawing his pay and all the
allowances as such, then why he is being distinguished from other employees for the purpose
of advance increments for higher qualification.
2. If the individual is getting his normal annual increment then he may be

allowed the benefit of advance increments on acquiring higher qualifications as well.
No.FD(R)III-42/1993/206.Dated Quetta, the 25 th January, 1993.
Subject :- GRANT OF THREE ADVANCE INCREMENTS ON PASSING M.A.

EXAMINATION (THOSE S.E.Ts WHO WERE APPOINTED UNDER
CRASH PROGRAMME).
S.E.Ts i.e. those who were appointed under Crash Programme are entitled to
the benefit of advance increment for higher qualification i.e. M.A etc provided they have
subsequently obtained the degree of B.Ed.
No.FD(R)III-42/1993/211-12. Dated Quetta, the 27 th January, 1993.
Subject :- GRANT OF TWO ADVANCE INCREMENTS FOR HIGHER

QUALIFICATION.
The minimum qualification for direct recruitment for the post of Assistant is
B.A/B.Sc. The Assistants (either working on regular basis or on acting basis) are entitled for
the advance increments if they possessed qualification which is higher than graduation.
No.FD(R)III-42/1993/743. Dated Quetta, the 20 th March, 1993.

749
Subject :- GRANT OF ADVANCE INCREMENT ON HIGHER

QUALIFICATION.
A question has been raised as to whether those employees in B-1 to B-15 who
have been holding promotional posts for which there is no prescribed qualification in the
recruitment rules as no direct entry is made to those posts, would be entitled to the advance
increments for possessing/acquiring higher qualification.
2. The case has been considered in the Finance Department and it has now been
decided that such employees holding the post on or after 01-06-1992 for which there is no
prescribed qualification in the recruitment rules and is filled by 100% promotion basis, will
be allowed advance increments on possessing/acquiring higher qualification than prescribed
for the feeding post as per criteria laid down in para-5 of this Department’s circular letter
No.FD(R)II-20/01/3418-3516, dated 28th July, 1991 w.e.f. 01-06-1991 for the purpose of
fixation of pay. Pay so fixed will be admissible w.e.f. 1st April, 1993.
No.FD(R)III-42/1993. Dated Quetta, the March, 1993.
Subject :- GRANT OF ADVANCE INCREMENTS FOR HIGHER

QUALIFICATIONS.
It has been decided to allow four advance increments to Agriculture Scientists

possessing M.Sc (Hons:) degree (six year’s duration after F.Sc) on their appointment in BPS-
17 and two advance increments in case they acquire the said higher qualification during
service with immediate effect.
No.FD(R)III-42/1993/1866-94. Dated Quetta, the 1st August, 1993.
Subject :- GRANT OF ADVANCE INCREMENT ON ACCOUNT OF HIGHER

EDUCATIONAL QUALIFICATION.
Daftaries, Naib Qasids, Chowkidars etc; in whose case no educational

qualification has been prescribed have been treated as non metric.
750
2. This Government is also allowing advance increment on acquiring higher

qualification to such categories of employees.
No.FD(R)III-42/1993-2302. Dated Quetta, the 13th September, 1993.
Subject :- GRANT OF ADVANCE INCREMENTS TO NAIB QASIDS.
It has decided that in cases, where no minimum qualification has been

prescribed in their recruitment rules, the incumbent may be allowed advance increments
considering their present qualification as non-Matric.
No.FD(R)III-42/93/2347-48. Dated Quetta, the 16th September, 1993.

Driver is entitled to advance increments provided academic qualification for
post is non-matric.
No.FD(R)III-42/93/2657. Dated Quetta, the 21st October, 1993.
Subject :- GRANT OF ADVANCE INCREMENT FOR POSSESSING HIGHER

QUALIFICATION/(EDUCATION).
Benefits of advance increments on higher educational qualification was

allowed in 01-07-1987 and at that time minimum qualification for Naib Tehsildar was F.A. If
the individual did his B.A. (2nd Division) then he is entitled to one advance increment on
higher educational qualification. However, the condition of 2nd Division was relaxed /
removed on 17-02-1991. The incumbent is entitled to one more advance increment w.e.f. 01-
06-1991.
No.FD(R)III-42/93/2660. Dated Quetta, the 23rd October, 1993.

If the employees of Project are getting same pay scales and minimum
qualification is the same as under Provincial Government, then P&D may adopt the policy
751
framed by the Provincial Government on acquiring higher qualification for advance

increments to their Project staff.
No.FD(R)III-42/92/2716. Dated Quetta, the 3rd November, 1993.
Subject :- GRANT OF ADVANCE INCREMENT TO OFFICIALS FOR

PASSING/ATTAINING HIGHER QUALIFICATIONS.
Any employee who is found and declared guilty is not entitled to any
increment for higher qualification. However, when the period (for which normal annual
increments were stopped) is completed, the incumbent may be considered for the
qualification increments.
No.FD(R)III-42/94.40. Dated Quetta, the 4th January, 1994.
Subject :- GRANT OF ADVANCE INCREMENTS TO OFFICIALS FOR

POSSESSING/ATTAINING HIGHER QUALIFICATIONS.
An incumbents is entitled to the advance increments for higher qualification

irrespective of the fact that he did his graduations prior to his appointment.
No.FD(R)III-42/93.38. Dated Quetta, the 5th January, 1994.
Subject :- GRANT OF ADVANCE INCREMENTS IN FAVOUR OF

SUPERINTENDENT CUM CASHIER.
Advance increments are allowed for an “Exceptional Act” and not for
additional work. The case of individual is of additional pay, hence may be dealt with
accordingly.
No.FD(R)III-20/93-114. Dated Quetta, the 25th January, 1994.
Subject :- TWO ADVANCE INCREMENTS IN FAVOUR OF COMPTROLLER,

BALOCHISTAN HOUSE ISLAMABAD.
As per standing instructions/policy for the grant of advance increments, the

following aspects are considered :-
(1) Advance increment is allowed for an exceptional act during the service.
752
(2) No advance increments shall be granted to a Civil Servant in his existing grade
within three years of his promotion to that grade.
(3) That he has not received any adverse remarks in the ACR during the last three
years and that no minor or major penalty was imposed upon him during this
period.
(4) That he was not allowed one advance increment during the last three years.
(5) That no Honorarium is admissible to a Civil Servant for a period of 18 months

after getting advance increment.
(6) One advance increment is ordinarily granted at a time but in exceptional cases
two increments can be allowed.
No.FD(R)III-20/94/311. Dated Quetta, the 28 th February, 1994.
Subject :- GRANT OF ADVANCE INCREMENTS TO THE SUB-ENGINEERS.
Sub-Engineers (B-11) are allowed advance increments for acquiring higher

qualification of B.A/M.A in Balochistan. However, Selection Grade (BPS-16) to Sub-
Engineers are not allowed this benefit.
Subject :- GRANT OF ADVANCE INCREMENTS UNDER FR-27 TO

OTHERS AND STAFF.
“Advance increments are allowed for an exceptional act. No Committee has

been constituted / exists for the purpose. Individual cases on their merits are
recommended by the Administrative Department for an exceptional act for
concurrence of the Finance Department for the grant of advance increment.
Finance Department then seeks the approval of the competent authority i.e.
Chief Minister”.
No.FD(R)III-20/93/542. Dated Quetta, the 25 th April, 1994.

753
Subject :- LEGAL ADVICE REGARDING ADVANCE INCREMENTS.
Since the individual is at the maximum of BPS-7, he may be allowed an

amount equivalent to two increments (for B.A. qualification) as personal pay to be
absorbed/adjusted in future increments/move-over.
No.FD(R)III-42/93/959. Dated Quetta, the 6th June, 1994.
Subject :- GRANT OF ADVANCE INCREMENTS TO THE DIPLOMA

ENGINEERS ON ACQUIRING HIGHER QUALIFICATION.
The Government of Balochistan is allowing advance increments on acquiring

higher academic qualification to Diploma Engineers in B-11. However, selection grades
Diploma Engineers (B-16) are not entitled to the benefit of advance increments on acquiring
higher qualification.
2. It has been observed that Sub-Engineers in B-11 are getting advance

increments for higher qualification get more pay than their seniors who are equally qualified,
but are selection grade holders (B-16). The position has also been ascertained from other
provinces where Sub-Engineers are not entitled to the advance increments for simple
academic higher qualification.
3. It has now been decided that Sub-Engineers in (B-11 only) will be entitled to
the advance increments for acquiring higher qualification at half rates i.e. one advance
increment for B.A/B.Sc and two advance increments for M.A/M.Sc instead of two and four
respectively.
No.FD(R)III-35/D.F/1564-1624. Dated Quetta, the 1st August, 1994.
Subject :- REQUEST FOR GRANT OF 4 ADVANCE INCREMENTS ON

ACCOUNT OF POSSESSING/ACQUIRING HIGHER
QUALIFICATION OVER AND ABOVE THE PRESCRIBED
QUALIFICATION.
Since Sub-Inspectors are not appointed by initial recruitment and they are
promoted from amongst the post of A.S.I The minimum qualification prescribed for A.S.Is is
Intermediate (F.A/F.Sc/Sub-Inspectors (B-14) are therefore, entitled for two advance
754
increments for acquiring/possessing qualification of B.A/B.Sc/B.Com and further two

advance increments for M.A/M.Sc/M.Com.
2. The cases of the nature may be disposed off accordingly.
No.FD(R)III-6/91/3080-82. Dated Quetta, the 11 th October, 1994.

QUALIFICATIONS TO THE EMPLOYEES IN B-1 TO 15.
Reference para-5 (i) of this Department’s circular letter No.FD(R)II-29/3418-

3516, dated 29th July, 1991, on the subject cited above and to clarify that the Government
employees in (BPS-15) are entitled to two increments for each higher academic qualification
i.e. for a post for which minimum qualification is Matric, the incumbents of the post will get
two for F.A/F.Sc/D.Com, two for B.A/B.Sc/B.Com and further two for M.A./M.Sc/M.Com.
No.FD(R)III-42/94/4258-4308. Dated Quetta, the 22nd Nov:, 1994.
Subject :- GRANT OF TWO ADVANCE INCREMENTS ON ACCOUNT OF

HIGHER EDUCATION.
The Levy men are entitled for two advance increments on passing
matriculation examination, provided the minimum qualification prescribed under the Service
Rules is non matric.
No.FD(R)III-42/94/4407. Dated Quetta, the 29th November, 1994.

QUALIFICATIONS TO THE EMPLOYEES IN B-1 TO 15.
Reference this Department’s circular letter No.FD(R)III-50/1992, dated 8-4-

1992 and to say that it is further clarified that where the minimum qualification is prescribed
only for recruitment of the post of Junior Clerk and no qualifications are prescribed for the
higher post such as Senior Clerks, Accounts Clerks and Head Clerks etc: which posts are
purely promotion posts, the incumbents of such posts are entitled to the advance increments
on the basis of qualification prescribed for the post of Junior Clerk.
No.FD(R)III-42/94/4796-4856. Dated Quetta, the 20th December, 1994.

755
Subject :- GRANT OF ADVANCE INCREMENTS TO SENIOR INSTRUCTORS

(BPS-16) AND INSTRUCTORS (BPS-14) ON
POSSESSING/ACQUIRING HIGHER QUALIFICATION I.E. B.TECH
(PASS) DEGREE.
The benefit of advance increments to the Senior Instructors and Instructors

working in TTC has not been allowed by this Government.

QUALIFICATION.
Promotee Assistants working in various Departments are interpreting the

Finance Division’s O.M. No. F.1(9)Imp.II/91-pt(G) dated 4th October, 1992 that they have
been promoted from the post of Junior Clerk for which minimum qualification is matric. In
support of the request they have also provided extract of Service Books of some employees
of Frontier Corps, who have been allowed advance increments for the qualifications of F.A.
and B.A.
2. The above referred O.M. No. is applicable to such employees (B-1 to B-15)
for which there is no prescribed qualification in the recruitment rules and it is filled by 100%
promotion. For the post of Assistant, the prescribed qualification had been laid down as B.A.
Hence the said O.M. is not applicable.
No.FD(R)III-42/95/1311, Dated Quetta, the 18th April, 1995.
Subject :- GRANT OF ADVANCE INCREMENT FOR ACQUIRING EXTRA

QUALIFICATION.
Since three years diploma from any Polytechnic College/Institute is equivalent

to F.Sc, individual is entitled to two advance increments on the basis of this qualification
from the date of application, provided for the post of Sanitarian minimum qualification is
matric.
No.FD(R)III-42/95/1353. Dated Quetta, the 24th April, 1995.

756

ATTAINING HIGHER QUALIFICATION.
This Department’s circular letter No.FD(R)VII-13/85-3314-3400, dated 7 th

July, 1985 is hereby withdrawn.
No.FD(R)VII-13/D. Dated Quetta, the 24th May, 1995.
Subject :- GRANT OF ADVANCE INCREMENTS TO B-1 TO 15 ON

POSSESSING/ACQUIRING HIGHER QUALIFICATION.
The matter was referred to the Finance Division for clarification. The Finance
Division has given the following reply :-
“Finance Division’s O.M.No.1(9)Imp.II/91-pi, dated 4th October, 1992 as

applicable to such employees (B-1 to 15) for which there is no prescribed
qualification in the recruitment rules and is filled by 100% promotion. For the
post of Assistant the prescribed qualification has been laid down as B.A. hence
this O.M is not applicable in this case”.
No.FD(R)III-42/95/1862-91.Dated Quetta, the 24th May, 1995.

QUALIFICATIONS.
Advance increments for post-graduate qualification are admissible to Doctors,

provided this qualification has not been prescribed for appointment against that post under
the Service/Recruitment Rules. If the qualification of M.S was not existing for the post of
Senior Registrar / Orthopedics at the time the individual was nominated for the said course,
then he is entitled to the advance increments otherwise not.
No.FD(R)III-42/95/2160. Dated Quetta, the 25th May 1995.
Subject :- GRANT OF ADVANCE INCREMENTS / QUALIFICATION

ALLOWANCE FOR HIGHER QUALIFICATION.
In supersession of all the previous letters/orders on the subject, the

Government of Balochistan has decided to formulate a policy regarding Qualification
757
Allowance and Advance Increments on account of higher qualification as under :-
QUALIFICATION ALLOWANCE.
a) An allowance of Rs.1500/- p.m. to those who possess/acquire Ph.D/D.Sc
degree from any recognized University.
b) An allowance of Rs.750/- p.m. (i.e. 50% of Ph.D allowance) to those who

possess/acquiring M.Phil degree
ADVANCE INCREMENTS.
a) Four advance increments to those who possess M.A/M.Sc/M.S or equivalent

degree from a foreign University on their induction in service in BPS-17 and two
advance increments to those who acquire M.A/M.Sc/M.S or equivalent degree
from a foreign University, while in service.
b) Four advance increments to those Doctors and Engineers who possess/acquire

post-graduate degree in their relevant field.
2. The advance increments referred to above are admissible on the condition that
this higher qualification has not been prescribed as minimum qualification under the Service
Rules and officers are working in Colleges, Research Institutions or Technical Departments.
3. The existing instructions/orders for the grant of advance increments on

account of higher qualification to the officers of Agriculture Department, Livestock
Department as well as School Teachers in the Education Department will, however, continue
to apply.
No.FD(R)III-42/95/1058-1115. Dated Quetta, the 28th May, 1995.
Subject :- GRANT OF ADVANCE INCREMENTS TO THE MIDDLE SCHOOL

TEACHERS (JET) FOR HIGHER QUALIFICATION OF B.Ed/,.Ed.
The PTIs/Drawing Masters/Drawing Mistresses for whom the minimum

academic qualification is F.A/F.Sc are also included in the category of Middle School
Teachers referred to in this Department’s circular letter No.FD(R)VII-13/95/625-665, dated
17th January, 1995.
No.FD(R)VII-13/95/2025.Dated Quetta, the 30 th May, 1995.

758
Since for the post of Cooly no qualification has been prescribed under the
Service Rules, the individual is therefore, entitled for two advance increments for
qualification of matric and two for the Sanad “Shahadat-ul-Almiyya. Fil-Uleemi Arabia Wal
Islamia”, which is equivalent to M.A.
Subject :- GRANT OF ONE ADVANCE INCREMENT ON REGULAR

PROMOTION IN THE SAME GRADE BUT ON HIGHER POST.
The individual has been promoted as Assistant Professor (B-18) from the post
of Senior Registrar (B-18), his case therefore, falls under the rule 9 (3) (iv) of the Balochistan
(Basic Pay Scale) Civil Services Rules, 1983, where, one advance increment is admissible if
civil servant is promoted to higher post where higher and lower post carry the same Pay
Scale. The case of individual may therefore, be disposed off accordingly.
No.FD(R)VII-10/95/BMC/2403. Dated Quetta, the 3rd August, 1995.
Subject :- CLARIFICATION OF GRANT OF ADVANCE INCREMENT TO

HEAD MASTER/S.S. FOR HIGHER QUALIFICATION.
The letters/orders issued on the subject are quite clear. It is again intimated
that orders dated 7th July, 1995, under which Head Masters/subject Specialists were allowed
advance increments have been withdrawn w.e.f. 24-05-1995. The Head Masters/Subject
Specialists (B-17) who have been allowed advance increments on the basis of qualification of
M.A./M.Ed prior to 24-05-1995 are entitled for the same, whereas, after 24-05-1995 only
S.S.Ts are entitled for advance increments and not Head Masters.
FD(R)VII-13/D.2697-98. Dated Quetta, the 8th October, 1995.
Subject :- TWO ADVANCE INCREMENTS.
If no qualification has been prescribed for the post of Naib Qasid under the
Service Rules, then two advance increments for Matric and further two for F.A. are
759
admissible to the Naib Qasids. However, if under the service rules minimum qualification for
the post of Naib Qasid has been prescribed as matric then only two increments for F.A. would
be allowed.
No.FD(R)III-42/95/3728. Dated Quetta, the 7th December, 1995.
Subject :- GRANT OF ADVANCE INCREMENTS TO THE PROVINCIAL AND

OTHER TECHNICAL TEACHERS (BPS17), GOVERNMENT
VOCATIONAL INSTITUTES ON ACQUIRING HIGHER
QUALIFICATIONS.
The benefit of advance increments to the Principal and other Technical

Teachers (B-17) Government Vocational Institutes on possessing higher qualification is not
admissible.
No.FD(R)VII-12/D.200.Dated Quetta, the 6th March, 1996.
Subject :- GRANT OF ADVANCE INCREMENT IN FAVOUR OF NAIB QASID.
Attention is invited to this Department’s Notification No.FD(R)VI-2/95, dated

16th October, 1995 under which Chief Justice Balochistan High Court has been empowered to
create new posts. Since under the provision of F.R-27 that authority can allow advance
increment which can create a permanent post, the case of individual may be disposed off by
the High Court itself.
NoFD(R)III-20/96/161.Dated Quetta, the 11th February, 1996.
Subject :- FIXATION OF PAY OF JUNIOR CLERK (SELECTION GRADE) AS

SENIOR CLERK.
Advance increments in recognition of meritorious service are not allowed as

per Government police/standing instructions.
1. If advance increments are allowed as a very special case then the same are
given from the first of December of the year in which these are sanctioned.
NoFD(R)VII-18/96/597.Dated Quetta, the 15th April, 1996.

760
Subject :- APPLICATION FOR THE SUBMISSION OF TWO INCREMENTS.
For the simple academic qualifications i.e. F.A, B.A and M.A, only the
employees in B-1 to 15 are allowed advance increments. Since Development Officers are in
B-16, no question of advance increments to them arises. However, Agriculture Officers,
Veterinary Officers, Doctors, Engineers etc, are allowed advance increments for their post
graduate technical qualification in their relevant fields.
No.FD(R)III-42/96/1027. Dated Quetta, the 9th July, 1996.
Subject :- ISSUANCE OF NOTIFICATION REGARDING ADVANCE

INCREMENTS TO LIBRARY STAFF.
The advance increments for academic higher qualification are admissible to

the employees B-1 to B-15 only. The qualification of DSL/MLS are not academic
qualification but technical/professional qualification. Finance Department, therefore, regrets
its inability to agree with the proposal.
NoFD(R)III-25/96/1293, Dated Quetta, the 1st August, 1996.
Subject :- GRANT OF ADVANCE INCREMENTS TO DEGREE HOLDERS (B.E)

SUB ENGINEERS.
Those Sub-Engineers (in B-11 only) who possess the Degree of B.E may be
allowed two advance increments instead of one as admissible to simple B.A/B.Sc.
No.FD(R)III-35/D.E-1328-30.Dated Quetta, the 25th August, 1996.
Subject :- AWARD OF TWO ADVANCE INCREMENTS TO INDIVIDUAL

(LIBRARIAN) BALOCHISTAN RESIDENTIAL COLLEGE TURBAT
ON ACQUIRING HIGHER QUALIFICATION.
Advance increments for higher academic qualification are admissible to the

employee drawing pay in B-1 to 15. However, in the Education Department in the past, the
Librarian possessing Master Degree in Library Science were allowed B-17 as a special case.
From the date the post of Librarians in the Degree Colleges have been upgraded from B-16 to
761
B-17, the practice of allowing B-17 on the basis of higher qualification i.e. Master Degree in
Library Science has been discontinued.
No.FD(R)III-52/96. Dated Quetta, the 2nd September, 1996.
Advance increments for higher qualification are admissible to employees in B-

1 to B-15 only. B-16 employees either by Selection Grade or by appointment are not allowed
this facility. However, the matter regarding grant of advance increments to the employees in
B-16 is under active consideration in consultation with other provinces.
No.FD(R)III-42/96/1450.Dated Quetta, the 23 rd October, 1996.
Subject :- ANNUAL INCREMENT.
Since the individual is the appointee of 21-06-1987, thus he comes under the
definition of “existing employee” under the Pay Scale of 1987. He is therefore, entitled to the
annual increment on 01-12-1987. So far as the second point raised by the applicant is
concerned, attention is invited to Rule 9 (5) of Balochistan (Basic Pay Scales) Civil Service
Rules 1983 where it has clearly been stated that if civil servant before reaching the maximum
of pay scale is promoted to higher pay scale between the 2nd June and 30th November of a
calendar year and his initial pay in the latter scale is fixed with reference to his pay in the
former pay scale, he may at his option get him pay re-fixed in the higher scale w.e.f. 1 st day
of December of the year of his promotion with reference to his presumptive pay on that date
in his pre-promotion scale.
No.FD(R)III-44/97/366.Dated Quetta, the 20 th January, 1997.

QUALIFICATION TO THE EMPLOYEES DRAWING PAY IN BPS-16.
In continuation of para-5 of this Department’s circular letter No.FD(R)II-

29/01/3416, dated 28th July, 1991, the Government of Balochistan has been pleased to allow
advance increments to the Provincial Government employees drawing pay in BPS-16 also on
acquiring/possessing higher qualification to the extent below, provided these employees had
not drawn increments prior to this :-
762
Metric F.A/F.Sc B.A/B.Sc M.A/M.Sc

Where the prescribed Nil 2 4 6
qualification is Metric.
Where the prescribed Nil Nil 2 4
qualification is F.A/F.Sc.
Where the prescribed Nil Nil Nil 2
qualification is B.A/B.Sc.
No.FD(R)III-42/97/816-916. Dated Quetta, the 27th February, 1997.
Subject :- ADDITIONAL INCREMENT ON PROMOTION.
Under the provision of Rule 9 of Balochistan Basic Pay Scales Civil Services
Rules, 1983 one advance/additional increments is allowed :-
(a) If a civil servant at the time of his promotion to higher post is already drawing
pay under the provision of rule 7 (i.e. by move-over) under the basic pay scale of
the higher post/pay scale of the promotion post;
(b) If a civil servant is promoted to higher post where higher and lower post carry the
same pay scale (i.e. selection grade).
2. It has been decided that in the case where an employee by virtue of move-
over/selection grade drawing pay in the pay scale higher than in which he is be promoted, he
will also be allowed one additional increment
from the date of his promotion.
No.FD(R)III-40/97/926-1026. Dated Quetta, the 1st March, 1997.
Subject :- GRANT OF TWO ADVANCE INCREMENT IN FAVOUR OF STAFF

OF BALOCHISTAN HOUSE ISLAMABAD.
The Caretaker Chief Minister has allowed two advance increments (for
meritorious service) in favour of staff of Balochistan House Islamabad for performance of
their duties honestly, industriously and efficiently day and night.
2. As per policy/practice advance increment is allowed in very rare cases and that
is too for an exceptional act. The present case is not covered under the ambit of this
dispensation. S&GAD is therefore, requested to process the case as per rules and then if these
employees qualify consideration, a case, comprehensive in all respects be moved for seeking
the approval of the competent authority.
No.FD(R)III-20/97/1330.Dated Quetta, the 5 th March, 1997.

763
Since individual (Junior Sub-Engineer) has not done any exceptional act for
which advance increment is considered, Finance Department therefore, regrets its inability to
agree with the proposal of Administrative Department.

QUALIFICATION FOR THE PROJECT STAFF.
If other facilities/allowances (Basic Pay Scales as well) are being allowed to

the employees of Project then advance increments for higher qualification are also admissible
to them, provided they have not been debarred from this concession as per their appointment
terms and conditions.
Subject :- ADVANCE INCREMENTS ON ACQUIRING DIPLOMA IN LIBRARY

SCIENCE.
M.A. in Library Science may be treated at par with any Master Degree for the
purpose of advance increments.
No.FD(R)III-42/97/2509.Dated Quetta, the 26 th July, 1997.
Subject :- GRANT OF PRE-MATURE INCREMENT TO INDIVIDUAL (NAIB

QASID), CHIEF MINISTER OFFICE.
Under the present policy, the grant of advance increments can be considered
only if an individual happens to perform any exceptional act during the service. The
reasons/grounds given by the Chief Minister’s Secretariat for the advance increments in
favour of Naib Qasid do not come under the ambit of “exceptional act’.
2. It is further added that in the Finance Secretaries Committee meeting dated 4-

5th April, 1987 held at Lahore, it was observed that in other provinces advance increments for
meritorious service were not admissible. It was therefore, decided that Government of
Balochistan may seek fresh orders of the Chief Minister for discontinuing this
764
benefit/practice. In a subsequent meeting held on 21-22nd October, 1992, it was decided that
the concept of advance increment was part of pay revision. Meritorious service may suitably
to compensated so as not to be discriminatory to others.
3. In view of the above, Finance Department does not support grant of advance
increments in favour of Naib Qasid, Chief Minister’s Office.
No.FD(R)III-20/97/2539-46. Dated Quetta, the 20th August, 1997.
In the instant case, the details of extraordinary performance/duties have not

been specified. It is pointed out that a junior who is granted advance increments gets move-
over in higher pay scale much earlier than his senior which causes resentment.
2. The Finance Department regrets its inability to consider the grant of advance
increment.
The employees posted in the Project are entitled for the advance increments if
the same rule/orders are applicable to them as to the regular Government Servants.
Subject :- GRANT OF ADVANCE INCREMENTS FOR POSSESSING HIGHER

EDUCATION QUALIFICATION.
The Administrative Department is competent to issue orders for the grant of

advance increments for higher qualification.

765
Subject :- GRANT OF ADVANCE INCREMENTS TO GOVERNMENT

EMPLOYEES HOLDING L.L.B. DEGREE.
The L.L.B Degree holders have not been allowed advance increments by this
Department.

QUALIFICATION.
Orders issued by the Finance Department are applicable to the provincial

employees. If the employees of Autonomous Bodies are Provincial Government employees
or governed strictly by the rules of the Provincial Government then the orders for the advance
increments are also applicable to them.

QUALIFICATION TO THE EMPLOYEES.
Those employees who are in B-17 by virtue of move-over are not entitled for
advance increments.
Subject :- GRANT OF PREMATURE INCREMENTS ON GRANT OF B-18 TO

THE M.Os & DENTAL SURGEONS B-17 OF BALOCHISTAN
HEALTH DEPARTMENT BY VIRTUE OF 40% UP-GRADATION.
If it is up-gradation of post then fixation of pay shall be made at next stage

only. If it is a selection grade then fixation shall be made as per promotion. No pre-mature
increment is allowed on up-gradation.
No.FD(R-I)VII-10/BMC/230. Dated Quetta, the 3rd February, 1998.

766

QUALIFICATIONS TO THE DOCTORS & ENGINEERS.
Reference this department’s circular letter No.FD(R)III-42/95/1058-1115,

dated 28-5-1995 on the subject cited above and to clarify the position that four advance
increments to the Doctors/Engineers under sub-para-2 (b) of the above referred circular letter
are admissible if the qualification for which advance increments are being claimed is not the
minimum qualification (but higher) in the relevant recruitment rules of the post.
2. It is further clarified that only one benefit either advance increments or

M.Phil/Ph.D Allowance is admissible to the said categories of government servants.
No.FD(R)III-42/Dr/784-874. Dated Quetta, the 1st June, 1998.
Subject :- GRANT OF ADVANCE INCREMENTS ON ACQUIRING

HIGHER QUALIFICATION.
Advance increments on acquiring higher qualification are not admissible to the

Headmasters/Subject Specialists (B-17) etc. However, this facility is being enjoyed by the
S.S.Ts (B-16).
No.FD(R)III-42/98/920.Dated Quetta, the 20 th June, 1998.
Subject :- GRANT OF HIGHER QUALIFICATION - ADVANCE INCREMENT.
The Deputy Commissioner concerned is the sanctioning authority for the

grant of advance increments to the levy personnel on account of higher educational
qualification.
No.FD(R)III-42/98/924.Dated Quetta, the 23 rd June, 1998.
Subject :- GRANT OF PRE-MATURE OR ADDITIONAL INCREMENT ON

POSTING AS ACTING SECTION OFFICER.
As per latest instructions issued vide No.FD(R)III-55/92/1651-1751, dated 9 th

June, 1992, it has clarify been stated that those who are posted against higher post in
767
accordance with their seniority (but have not formally been promoted for one reason or the
other) are entitled to the pay of the higher post and normal annual increment of that pay scale
as well. In such cases the promotion benefit i.e. an additional / pre-mature increment is not
admissible. The case of individual may be disposed off in the light of these instructions.
No.FD(R)III-55/98/1124.Dated Quetta, the 17 th July, 1998.
The advance increments in recognition of meritorious service can be allowed

with the approval of Chief Minister for an exceptional act performed by the individual
concerned. As per policy/practice one advance increment can ordinary be granted but in very
exceptional act performed by the individual concerned two increments can be considered.
2. If an incumbent has performed an exceptional act which merits advance

increments, a summary for the approval of the Chief Minister may be submitted.
No.FD(R)III-20/97/1378. Dated Quetta, the 22nd Sep:, 1998.
Subject :- GRANT OF ADVANCE INCREMENTS ON ACCOUNT OF HIGHER

QUALIFICATION.
If the employees of the Project are getting Basic Pay Scale and the other
allowances as admissible to the regular Government Servants, these Project employees are
entitled for the advance increments for higher qualification drawing pay in B-1 to 16 as
admissible to other employees.
No.FD(R)III-42/98/1751.Dated Quetta, the 2 nd December, 1998.

QUALIFICATION TO THE EMPLOYEES DRAWING
PAY IN BPS-16.
The grant of advance increments on acquiring higher qualification is a policy

of the Federal Government which has been adopted by all the Provincial Governments.
Neither the Federal Government nor the Provincial Governments has imposed any such
768
condition under which proficiency of the officials/officers can be checked. The cases of
advance increments may therefore, be disposed off in the light of standing instructions.
No.FD(R-I)III-42/99. Dated Quetta, the 17th May, 1999.

QUALIFICATION.
It is to clarify the position with regard to the grant of advance increments to

the Doctors as under :-
Qualifications for which Qualifications for which Qualifications for which

Advance Increments are Advance Increments are not Qualification Allowance is
admissible. admissible. admissible.
(1) FRCS (1) DMRD (i) M.Phil Rs.750/-p.m.
(2) FCPS (2) DMRT (ii) Ph.D Rs.1500/p.m.
(3) M.D (3) DCH
(4) M.S (4) MCPS
(5) DLO
(6) DTCD
2. The advance increments referred to above are admissible on the condition that
this higher qualification has not been prescribed as minimum qualification under the relevant
Service Rules and officers are working in Colleges, Research Institutes or technical
departments.
No.FD(R-I)III-42/Dr./884. Dated Quetta, the 9th June, 1999.
Subject :- GRANT OF FOUR (4) ADVANCE INCREMENTS ON

ACQUIRING OF HIGHER QUALIFICATION OF M.Sc (Hons:).
Advance increments are admissible on the qualification of M.Sc (Hons:) in

Agriculture and not M.Sc (Agriculture), vide this department’s circular letter No.FD(R)III-
42/1993/1866-94, dated 01-08-1993.
No.FD(R-I)III-42/99/879.Dated Quetta, the 10 th June, 1999.

769
Subject :- GRANT OF ADVANCE INCREMENTS TO JUNIOR PTI/JUNIOR

DRAWING MASTER ON ACCOUNT OF HIGHER QUALIFICATION
OF SENIOR DIPLOMA IN PHYSICAL EDUCATION/DRAWING.
Reference para-15 (II) of this Department’s circular letter No.FD(R)III-(40-

41)/83, dated 27th August, 1983, under which Junior PTIs/Junior Drawing Masters (BPS-
9/12) are entitled for three advance increments for possessing / acquiring the qualification of
B.A/B.Sc. It has now been decided to allow the following increments, from the date of
submission of application, to the qualified Junior PTIs/Junior Drawing Masters (BPS-9/12)
for higher qualification of Senior Diploma in Physical Education/Senior Diploma in Drawing
and M.A/M.Sc in addition to the existing three advance increments being allowed on the
basis of B.A/B.Sc :
Qualification. Number of increment (s).
(1) For Senior Diploma in Physical Two advance increments.

Education/Drawing.
(2) For M.A/M.Sc. One advance increment.
No.FD(R-I)VII-13/99/1623-1653.Dated Quetta, the 21 st September, 1999.
Subject :- INCREMENTS FOR ACQUIRING HIGHER QUALIFICATION.
Advance increments for higher qualification are admissible to the employees

in B-1 to 16. Since the post of Deputy Superintendent Jail carries B-17, his case is not
covered under the said circular letter.
No.FD(R-I)III-42/99/1776.Dated Quetta, the 7th October, 1999.

770

QUALIFICATION.
As per orders of the Provincial Government regarding grant of advance

increments for higher qualification, Civil Servants in B-1 to B-16 are entitled to the advance
increments. If the employees of BESSI are civil servants they are also entitled to the advance
increments.
No.FD(R-I)III-42/99/2110. Dated Quetta, the 13th December, 1999.
Subject :- GRANT OF ADVANCE INCREMENTS TO B-1 TO B-15 ON

PASSING/ACQUIRING HIGHER QUALIFICATION.
The Finance Department vide letter No.FD(R)III-42/94/4796-4856, dated 20 th

December, 1994 has clarified the position that for the post of Senior Clerk, Accounts Clerk
and Head Clerks, there is no provision for direct recruitment under the service rules of these
posts. For these posts the minimum qualification is considered which has been prescribed for
the post from which they are promoted. So far as the Assistant is concerned, for this post
provision exists for direct recruitment for which minimum qualification is graduation.
Therefore, an Assistant is not entitled to any increment on the basis of qualification of F.A
and B.A but for two advance increments on acquiring the qualification of M.A. only.
No.FD(R-I)III-42/99/2113.Dated Quetta, the 13 th December, 1999.
Subject :- APPLICATION OF INDIVIDUAL (SUPERINTENDENT) FOR GRANT

OF TWO ADVANCE INCREMENTS ON ACQUIRING OF HIGHER
QUALIFICATION OF B.Sc W.E.F. 17-02-1999.

dated 20th December, 1994. It is further clarified that for the post of Assistant the quota for
direct recruitee also exists in addition to the promotion quota. Therefore, minimum
qualification for the post of Assistant is B.A and no increments for this qualification are
admissible to the Assistant. However, two increments for the qualification of M.A can be
availed by the incumbent.
No.FD(R-I)III-42/99/2116.Dated Quetta, the 13 th December, 1999.

771

QUALIFICATION.
Employees of BESSI may be allowed the benefit of qualification increments if

they possess the qualification which is higher than the prescribed qualification under the
service rules for the post.
No.FD(R-I)III-42/99/217.Dated Quetta, the 2 nd February, 2000.
Subject :- GRANT OF USUAL INCREMENT IN THE YEAR OF RETIREMENT.
It has been decided to amend para-6 of this department’s Notification

FD(R)III-(40-41)/84, dated 26-12-1984 as under :-
“The annual increment in the Basic Scale of Pay will accrue only on 1st day of the
month of December following the completion of at least six months of such service at
the relevant stage in that scale as counts for increment under the ordinary rules
provided that”
a) a retiring Civil Servant shall be entitled to the usual annual increment, for the
purpose of calculation of his pension only on completion of six months service
in the year of his retirement irrespective of due date of 1st December following
the completion of six months.
b) The rules regarding withholding of increments and crossing of Efficiency Bars

shall not be affected by this decision.
No.FD(R-I)III-40/99/451-551. Dated Quetta, the 21 st March, 2000.

772
Subject :- GRANT OF ADVANCE INCREMENTS TO THE OFFICIALS FOR

POSSESSING/ATTAINING HIGHER QUALIFICATION.
The individual is entitled for the advance increments on the basis of higher
qualification irrespective of the fact that he was possessing higher qualification at the time of
his recruitment.
No.FD(R-I)III-42/2000/554. Dated Quetta, the 25th March, 2000.
Subject :- GRANT OF ADVANCE INCREMENTS FOR POSSESSING OF

HIGHER QUALIFICATION TO PERSONS APPOINTED AGAINST
PROJECT POSTS.
(1) Advance increments for possessing higher qualification are admissible to

persons appointed against the post in the project provided, they are getting
regular pay scales and all other allowances admissible to regular employees.
(2) Advance increments for higher qualification are admissible from the date of
application.
No.FD(R-I)III-42/2000. Dated Quetta, the 25 th March, 2000.
Since minimum qualification for the post of Statistical Investigator (B-16) in

the Bureau of Statistics is M.A, there is no question of increments for this qualification.
No.FD(R-I)III-42/2000/966. Dated Quetta, the 11th July, 2000.
Subject :- ADVANCE INCREMENTS FOR HIGHER QUALIFICATION.
Under the provision of General Financial Rules, financial sanctions take

immediate effect. Finance Department in the past has clarified that advance increments are
admissible to the employees for the qualification higher than what is prescribed for that post
from the date of application. References are still received from various quarters enquiring as
to whether the advance increments for higher qualification are admissible from the date of
passing of examination or from the date of application.
773
2. It is, therefore, clarified that advance increments are admissible from the date
of application and not from the date of passing the examination.
No.FD(R-I)III-42/2000. Dated Quetta, the 26 th July, 2000.
Subject :- GRANT OF USUAL INCREMENT IN THE YEAR OF RETIREMENT

TO INDIVIDUAL (NAIB QASID).
The individual would complete five months and one day and not six months
on the date of retirement. He is therefore, not entitled to annual increment.
No.FD(R-I)III-40/2000/1011. Dated Quetta, the 4th August, 2000.
Subject :- GRANT OF ADVANCE INCREMENTS TO THE EMPLOYEES IN B-1

TO B-16 ON ACQUIRING L.L.B DEGREE.
Reference this Department’s letter No.FD(R)III-42/97/816-916, dated 27-2-

1997 on the Subject cited above and to convey the approval of the competent authority to
allow two advance increments on acquiring L.L.B degree being equal to M.A/M.Sc to all the
Government Servants working in B-1 to B-16, with immediate effect, who are working in the
organizations which are either dispensing justice or directly connected with the work of
dispensing justice.
2. Since the L.L.B degree has been equalized with M.A/M.Sc degree, only two
advance increments will be admissible to the employees in B-1 to B-16 on possessing or
acquiring L.L.B or M.A/M.Sc degree.
No.FD(R)III-42/2000/1233-1333. Dated Quetta, the 6th September, 2000.
Subject :- APPLICATION FOR TWO ADVANCE INCREMENTS.
The individual is already working as Lecturer in Mathematics, for which the

minimum qualification is M.A/M.Sc under Balochistan Education Department Grade-16 and
above) Colleges Branch (Mens Section) Service Rules, 1983.
774
2. Therefore, acquiring an other degree of the same status i.e. M.Sc cannot be
treated as a higher qualification. The incumbent under the present rules is not entitled to the
grant of advance increments.
No.FD(R-I)III-42/2001/1847. Dated Quetta, the 19th May, 2001.

QUALIFICATION FROM FOREIGN UNIVERSITY.
The following policy governs grant of advance increments in this province :-

“Four advance increments to those who possess M.A/M.Sc/M.S or equivalent
degree from a foreign University on their induction in service in BPS-17 and
two advance increments to those who acquire M.A/M.Sc/M.S or equivalent
degree from a foreign University, while in service”.
2. This benefit of advance increments is restricted to the employees working in

B-17 only.
No.FD(R-I)III-42/2000/Vol-VI/7085. Dated Quetta, the 31st July, 2001.
Subject :- GRANT OF ANNUAL INCREMENT ON 01-12-2001.
The annual increment shall fall due on the 1st day of December, following the
completion of at-least six months service at a stage in the Basic Pay Scales.
No.FD(R-I)III-40/2001/574. Dated Quetta, the 20th March, 2002
Subject :- GRANT OF ADVANCE INCREMENTS IN RECOGNITION OF

MERITORIOUS SERVICE.
Reference this department’s circular letter No.FD(R)III-20/83, dated 2nd

March, 1983 where-under advance increments could be allowed to Government employees
for any exceptional act during their service. This had created lot of distortions in the pay of
the employees. It has accordingly been decided that the scheme of grant of advance
increments to the Government employees in the light of circular referred above should be
discontinued with immediate effect.
775
2. However, grant of honorarium, gallantry award etc shall continue for extra or
exceptional work done by the Government employees in the light of relevant rules on the
subject.
No,FD(R)III-20/2002/Vol-VII/1287/1387. Dated Quetta, the 19th June, 2002 .
Subject :- GRANT OF ADVANCE INCREMENTS FOR ACQUIRING HIGHER

QUALIFICATION.
The basic qualification for appointment as Instructor and Senior Instructor is

Diploma from Government Polytechnic/College of Technology, which is equivalent to
F.A/F.Sc/D.Com/I.Com, therefore, the officials are not entitled to draw the advance
increments on acquiring of F.A/F.Sc & D.Com. While individual (Senior Instructor) is
entitled to draw two advance increments on acquiring the degree of M.A. from the date of
submission of his application.
No.FD(R-I)III-42/2003/444. Dated Quetta, the 4th April, 2003.
Subject :- GRANT OF ONE INCREMENT ON PROMOTION (B-18), WHEN

ALREADY REACHED THE MAXIMUM BY MOVE-OVER.
The individual has already reached the maximum of B-18 by virtue of move-
over and no rule / policy is available to allow pre-mature increment on his promotion without
having further stage in the respective scale, therefore, the request of the officer does not come
under the ambit of the rule / policy.
No.FD(R-I)III-40/2003/958. Dated Quetta, the 9th June, 2003.
Subject :- ADVANCE INCREMENTS ON HIGHER QUALIFICATION OF LLM

DEGREE.
No policy exists in this Province to allow the advance increments on the

higher qualification of LLM Degree. It is to add here that the subject benefit has already been
discontinued w.e.f. 01-12-2001 in the Pay Scale Scheme 2001.
No.FD(R-I)III-42/2004/Vol-XI/1059. Dated Quetta, the 9th June, 2004.

776
Subject :- ADMISSIBILITY OF PREMATURE INCREMENT IN CASE OF

APPOINTMENT ON ACTING CHARGE BASIS.
No policy exists in this Province to allow premature increment on the

appointment of officers/officials on acting charge basis against the higher post.
No.FD(R-I)III-15/2004/225. Dated Quetta, the 8th July, 2004.
Subject :- GRANT OF PREMATURE INCREMENT ON PROMOTION.
It is to clarify that premature increment is only admissible to those

officers/officials who are promoted on regular basis and to regulate fixation of their pay on
promotion. The officers/officials allowed / posted on the higher posts on acting charge basis
are not entitled for premature increment.
No.FD(R-I)III-40/2005/746. Dated Quetta, the 25th March, 2005.
Subject :- ADVANCE QUALIFICATION INCREMENTS.
The benefit of advance increment on acquiring of higher qualification has

been discontinued w.e.f. 01-12-2001 in the Pay Scale Scheme, 2001. Before discontinuation,
the same was granted to the Government employees B-1 to B-16 from the date of submitting
application as per guideline/clarification issued by this department vide No.FD(R-I)III-
42/2000 dated 26-07-2000. But the employees of Zarghoon Town belong to Local Council
Service (LCS) which is an autonomous body and governed under the relevant Act and if the
Government policy adopted for their employees, then the both officials i.e. Tax Clerk and
Sanitary Inspector Zarghoon Town, Quetta are entitled for this benefit from the date of
submitting their applications for the purpose subject to the condition they applied for this
benefit before discontinuation date i.e. 01-12-2001 and if they applied for this benefit before
discontinuation date i.e. 01-12-2001 and if they applied after 01-12-2001, then they are not
entitled for this benefit.
No.FD(R-I)III-42/2005/692. Dated Quetta, the 24th September, 2005.

777
Subject :- ALLOWANCE OF TWO ADVANCE INCREMENTS FOR B.Ed.
The benefit of advance increments has been discontinued in the Pay Scale
Scheme, 2001 and the official concerned applied for the benefit in question in April, 2002 i.e.
after discontinuation date, therefore, he is not entitled for this benefit.
No.FD(R-I)VII-13/2005/1713. Dated Quetta, the 3rd October, 2005.
Subject :- GRANT OF ADVANCE INCREMENTS ON HOLDING M.A.

QUALIFICATION.
As the appointment of individual has not been made in the prescribed manner
this department is not in a position to consider the request of the official concerned for grant
of any extra financial benefits admissible to those appointed in the prescribed manner.
Therefore,, the proposal of the Administrative Department cannot be acceded to.
No.FD(R-I)III-42/2006/158. Dated Quetta, the 3rd March, 2006.
Subject :- GRANT OF TWO ADVANCE INCREMENTS INSTEAD OF ONE

UNDER FR-27.
It is a well recognized universal principle of law that wherever a word in

singular occurs it shall include the plural and vice versa unless such an interpretation is
expressly prohibited. This position has amply been elucidated under section 12(2) of the
Balochistan General Clauses Act, 1956 which prescribes that “words in the singular shall
include the plural and vice versa unless there is anything repugnant in the subject or context.
2. So observation of the Accountant General Balochistan that only one premature

increment may be granted under FR-27 is not legally tenable.
No.FD(R-I)III-20/2005/803. Dated Quetta, the 6th June, 2006.

778
Subject :- REVISION OF BASIC PAY SCALES, ALLOWANCES AND PENSION

OF CIVIL EMPLOYEES (BPS-1-22) OF THE BALOCHISTAN
GOVERNMENT (2005).
Certain queries have been raised about the admissibility of grant of annual
increment beyond the maximum of the pay scales as personal pay to those employees who
have reached the maximum of the pay scales after completion of 30 or 20 stages of the scales
as the case may be and they are not likely to be promoted either having no upward mobility
according to the prescribed rules or not mature for promotion due to non-availability of clear
vacancy.
2. It is clarified that no benefit of usual annual increment is accrued beyond the

prescribed scope of a basic pay scale and according the employees who have reached the
maximum of their pay scales on 01-07-2005 or thereafter are not entitled for any annual
increment (on notional basis) beyond the maximum of relevant pay scale as personal pay.
No.FD(R-I)III-78/2005/1367-1481.Dated Quetta, the 25 th July, 2006.
Subject :- APPLICATION FOR GRANT OF ONE ANNUAL INCREMENT FOR

THE YEAR, 2005.
The individual was appointed as District Attorney on 08-06-2005 and he has

not completed six months service in the respective grade as required for annual increment
which was due on 01-12-2005. Therefore, he is not entitled for annual increment. It is to add
here that the Administrative Department is not competent to condone the seven days less
period in his favour for the subject purpose.
No.FD(R-I)III-40/2006/1525. Dated Quetta, the 3rd August, 2006.

779
SECTION-3
INDEXATION OF PAY
(779 - 780)
781
Subject :- INDEXATION OF PAY OF EMPLOYEES OF PROVINCIAL

GOVERNMENT.
The Government of Balochistan has been pleased to direct that with effect
from 01-07-1985, the pay of Government Servants will be indexed in relation to the cost of
living. Under this arrangement the pay admissible to an employee at any time will be the pay
due to him in the existing pay scale under the normal rules multiplied by the index applicable
to him from time to time. For the fiscal year 1985-86 the index will be as follows :-
(a) Government Servants drawing basic pay 1.135

Upto Rs.1500/- p.m.
(b) Government Servants drawing basic pay 1.100

Above Rs.1500/-p.m.
provided that pay of Government Servant falling in category (b) above will not
be less than Rs.1703/-.
2. In calculating pay, fraction of a rupee which is less than fifty paisa will be
ignored and that of fifty paisa and more will count as one rupee.
3. For fiscal year 1985-86, the allowances will not be indexed and will not be
affected by the increase in pay due to indexation.
No.FD(R)III-(40-41)/83-2345-3645. Dated Quetta, the 21 st July, 1985.

GOVERNMENT.
A number of clarifications have been sought by various Departments/Offices

with regard to this Department’s circular letter No. FD(R)III-(40-41)/85-3545-3645, dated
21st July, 1985. The following points are clarified in order to facilitate the implementation of
Indexation of pay :-
(1) Indexed pay will be treated as pay for the following purposes :-
(i) For deduction of Income Tax.

(ii) For deduction of G.P. Fund and Benevolent Fund contributions and
Group Insurance premium.
782
(iii) For the grant of Provident Fund Advance.

(iv) For encashment of Leave preparatory to Retirement.
(v) For calculation of pension.
(vi) For the recovery of house rent.
(vii) For grant of House Building Advance, Motor Car Advance and Motor
Cycle Advance.
(2) Pay in the relevant pay scale and not the Indexed Pay will be taken into
account for the following purposes :-
(i) For entitlement of Car Maintenance Allowance and Motor Cycle

Maintenance Allowance.
(ii) For entitlement of T.A. and D.A.
(iii) For calculating special pay or allowances where these are a percentage
of pay.
(iv) For the grant of increments and fixation of pay on promotion etc.
(v) For the entitlement of Conveyance Allowance.
(vi) For calculation of Deputation Allowance.
(vii) For calculation of Overtime Allowance.
(viii) For calculation of other allowances where these are a percentage of

pay.
(3) Benefit of Indexation of pay will also be admissible to the following

categories :-
(i) Contract Officers.
(ii) Employees appointed on fixed pay or special terms.
(iii) Contingent paid staff.
(iv) Re-employed pensioners.
No.FD(R)III-(40-41)/85-4406-4500. Dated Quetta, the 23rd September, 1985.

783
Subject :- INDEXATION OF PAY/PENSION OF GOVERNMENT SERVANTS

PENSIONERS.
Since clarifications regarding indexation in pay / pension are given as under :-
(a) The annual increment earned by employees on 01-12-1985 in existing Basic

Pay Scales will also be indexed.
(b) Employees who were on leave on 01-07-1985, benefit of indexation in pay

will be allowed on the date of resumption of duty. In the case who were on
L.P.R on 01-07-1985, the benefit of indexation of pay will be allowed on
notional basis. Those who have / would proceed on leave or LPR after 01-07-
1985 will draw indexed pay as leave salary.
(c) The pensions of those who retired on or after 01-07-1985 but before 01-01-
1986 will only be indexed.
(d) The indexation of pension will also be allowed in the case of those family
pensions, which have been revived with effect from 01-07-1983. This
indexation will be allowed on net amount of family pension.
(e) The pension will continue to be calculated under para 3 (a) or 3 (b) of Finance
Division’s Office Memorandum No.F.6 (I)-Rev.I/75 dated 07-01-1977
(endorsed vide No.FD((R)VII-1/76 dated 24-01-1977). Under para 3 (b),
indexed pay will not be counted/included in reckonable emoluments.
No.FD(R)III-40/Index:-1380-1460. Dated Quetta, the 13th April, 1986.

GOVERNMENT.
Reference this Department’s circular letter No.FD(R)III-(40-41)/85-3545-

3645, dated the 21st July, 1985, the Government of Balochistan has decided that the existing
rates of indexation of pay mentioned in the letter referred to above for the fiscal year 1986-87
be revised (inclusive of the rate of indexation of last year) with effect from 01-07-1986 as
under :-
(a) Government servants drawing basic pay 1.180
upto Rs.1500/- p.m.

Above Rs.1500/- p.m.
Provided that indexed pay of a Government servant falling in category (b)

above will not be less than Rs.1770/- p.m.
784
2. The other existing conditions regulating the grant of indexation of pay shall
continue to apply.
No.FD(R)III-(40-41)/86/Index:2306-2406. Dated Quetta, the 30th July, 1986.

GOVERNMENT.
The Provincial Government have been pleased to decide that w.e.f. 01-07-
1988, the pay of all the Civil Servants will be indexed in relation to the cost of living. For the
fiscal year 1988-89 the index will be as follows :-
(a) Government servants drawing basic pay 1.028

upto Rs.1500/- p.m.
Above Rs.1500/- p.m.
Provided that indexed pay of a Government servant falling in category (b) above will
not be less than Rs.1542/- p.m.
2. In calculating pay, fraction of a rupees which is less then fifty paisa will be
ignored and that of fifty paisa and more will count as one rupee.
3. The allowances will not be indexed and will not be affected by the increase in
pay due to indexation.
No.FD(R)III-40/88/Index:3498-3590.Dated Quetta, the 5th September,1988.

785
SECTION-4
INSURANCE (GROUP)
(785 - 786)
787
Subject :- REVISION OF SUM ASSURED UNDER GROUP INSURANCE

SCHEME OF GOVERNMENT SERVANTS.
The Government of Balochistan has decided to enhance the sum assured to

bring it in line with the current economic conditions under the Group Insurance Scheme and
to prescribe the following rates of sum assured and premium thereof with effect from 1st
December, 1980 :-
Grade of Govt: Enhanced Annual Monthly

Servant. Assured sum. Premium. Premium.
BPS-01-04 7,500 Rs.22.13/- Rs.1.85

BPS-05-10 10,000 Rs.29.50/- Rs.2.46
BPS-11-15 20,000 Rs.59.00 Rs.4.92
BPS-16-17 30,000/- Rs.88.50 Rs.7.38
BPS-18 50,000 Rs.147.50 Rs.12.29
BPS-19 80,000 Rs.236.00 Rs.19.67
BPS-20 and above1,00,000 Rs.295.00 Rs.24.58
2. The premium on behalf of Government Servants who are drawing pay not
exceeding Rs.300/P.M. will continue to be paid by the Government of Balochistan. The
premium in respect of Government Servants drawing pay exceeding Rs.300.P.M. will be paid
by the Government Servants themselves by deducting the above amount of monthly premium
from their monthly pay-bills. The premium in respect of Government Servants drawing pay
in Grades-1 to 15 will be deducted by the Drawing & Disbursing Officers from the salary
bills while officers in Grades-16 to 22 will themselves deduct the premium from their
monthly salary bills.
No.FD(A)X-9/70. Dated Quetta, the 10th December, 1980.
NOTIFICATION.
In supersession of this Department’s order No.FD(A)X-9/70, dated 10-12-

1980, the Government of Balochistan is pleased to notify the enhanced rates of premium
788
against enhanced insured sum of regular employees of Government of Balochistan with effect
from 01-07-1995 as under :-
Grade of Govt: Servant. Enhanced Insured Sum. Monthly deduction of
Premium.
BPS-01-04 Rs.20,000/- 6.25
BPS-05-10 Rs.25,000/- 7.80
BPS-11-15 Rs.50,000/- 15.65
BPS-16 Rs.75,000/- 21.45
BPS-17 Rs.100,000/- 31.25
BPS-18 Rs.150,000/- 46.90
BPS-19 Rs.175,000/- 54.70
BPS-20 and above Rs.200,000/- 62.50
No.FD(A)X-9/95-96. Dated Quetta, the 23 rd July, 1995.
NOTIFICATION.
In pursuance of this Department’s Notification No.FD(A)X-9/95-96, dated

rd
23 July, 1995, the Government of Balochistan is pleased to notify the enhanced rates of
premium against enhanced insured sum of regular employees of Government of Balochistan
with effect from 1st January, 1998 as under :-

Premium.
BPS-01-04 Rs.40,000/- Rs.11/25
BPS-05-10 Rs.50,000/- Rs.14/04
BPS-11-15 Rs.100,000/- Rs.28/17
BPS-16 Rs.150,000/- Rs.42/21
BPS-17 Rs.200,000/- Rs.56/25
BPS-18 Rs.300,000/- Rs.84/42
BPS-19 Rs.350,000/- Rs.98/46
789
BPS-20 and above Rs.400,000/- Rs.112/50
No.FD(A)X-9/97-98/2071-2171. Dated Quetta, the 18 th November, 1997.
NOTIFICATION.
In supersession of this department’s Notification No.FD(A)X-9/97-98/2071-

2171, dated 13th November, 1997, the Government of Balochistan is pleased to notify the
enhancement rates of premium against enhanced insured sum of regular employees of
Government of Balochistan with effect from 1st July, 2004 as under :-

Premium.
BPS-01-04 Rs.120,000/- Rs.38/-

BPS-05-10 Rs.140,000/- Rs.44/-
BPS-11-15 Rs.240,000/- Rs.75/-
BPS-16 Rs.360,000/- Rs.113/-
BPS-17 Rs.480,000/- Rs.150/-
BPS-18 Rs.700,000/- Rs.219/-
BPS-19 Rs.840,000/- Rs.263/-
BPS-20 and above Rs.1,000,00/- Rs.313/-
2. The above mentioned enhanced assured sum would also provide all employees
of the Government of Balochistan coverage upto five years normal retirement as well or
attaining the age of 65 years which-ever is earlier with effect from 1 st July, 2004.
No.FD(A)X-9/2004/4736-4935. Dated Quetta, the 30th June,2004.
ORDINANCE
To establish for the common benefit of the employees of the Provincial Government
to provide for their group insurance;
790
WHEREAS it is expedient to establish a Group Insurance for the common benefit of

the employees of the Provincial Government to provide for their group insurance.
AND WHEREAS the Provincial Assembly of Balochistan in not in session and the Governor
is satisfied that circumstances exist which render it necessary to take immediate action;
NOW, THEREFORE, in exercise of powers conferred by clause (1) of Article 128 of the
Constitution of Islamic Republic of Pakistan, the Governor of Balochistan is pleased to make
and promulgate the following Ordinance:-
It is hereby enacted as follows: -
CHAPTER 1
PRELIMINARY
1. Short title, extent and commencement. (1) This Ordinance may be called the
Provincial Employees Group Insurance Ordinance, 2007.
(2) It extends to the whole of Balochistan except tribal areas and applies to every
employee wherever he may be.
(3) It shall come into force at once.
2. Definitions. In this Ordinance, unless there is anything repugnant in the

subject or context,
(1) “Government” means the Government of Balochistan.
(2) “Group Insurance” means the Provincial Employees Group Insurance

established under section 10;
(3) “Board” means the Board of Trustees set up under section 4;
(4) “Employees” means any person who is a member of civil service of the
Province or who holds a civil post in connection with the affairs of the
Province;
791
and includes any such person, officer, servant or member of the staff who is -
i) on deputation elsewhere or on foreign service within the meanings of the

Fundamental Rules,
ii) undergoing study or training in or outside Pakistan.

iii) on leave, or
iv) under orders of suspension
(4) “family” means -
(a) in the case of a male employee, the wife or wives, and in the case of female
employee the husband of the employee, and
(b) Mother;
(c) Father;
(d) Unmarried sisters below the age of 21 years and widowed sisters; and
(e) brothers below the age of 21 years.
(5) “Insurance Fund” means the Provincial Employees Insurance Fund established
under section 12;
(6) “Prescribed” means prescribed by rules;
(7) “Retired Government Employee” Retired Government employee includes an

employee who opt to retire after completing 25 years qualifying service or who has attained
the age of superannuation i.e. 60 years.
(8) “Rules” mean rules made under this Ordinance.
3. This Ordinance to override other laws: - The provisions of this Ordinance

shall have effect notwithstanding anything contained in any other law, rule, order,
notification, contract, ordinance or other document or instrument; but nothing herein
contained shall affect the right to receive any pension, provident fund, gratuity or other
benefits accruing to the employee on his retirement or invalidation or to his family upon his
death otherwise than under this Ordinance.
792
CHAPTER II
BOARD OF TRUSTEES
4. Board of Trustees.- (1) There shall be set up a Board to be known as the

Board of Trustees of the ‘Provincial Employees Insurance Fund which shall consist of the
following namely: -
(i) Chief Secretary Balochistan. Chairman.
(ii) Finance Secretary, Member.

Government of Balochistan.
(iii) Secretary Labour & Manpower, Member.

(iv) Secretary, Industries Department, Member.

(v) Additional Secretary, Member.

Communication & Works Deptt.
(vi) Additional Secretary, Member.

Law Department.
(vii) Additional Secretary, S&GAD. Member.
(viii) Additional Secretary, Member/Secretary

Finance Department.
5. Board to be body corporate:- The Board shall be a body corporate having

perpetual succession and a common seal with power, subject to the provisions of this
Ordinance, to acquire, hold and dispose of property both movable and immovable and shall
by the aforesaid name sue or be sued.
6. Head Office:- The head office of the Board shall be at Quetta.
7. Powers of the Board:- The Board shall have powers:-
(a) to settle claims for sums assured under this Ordinance and all matters
connected with such claims;
793
(b) to sanction grant from the Group Insurance to the employees or their
families in accordance with the provisions of this Ordinance and the rules;
(c) to do or cause to be done all acts and things necessary for the proper
administration and management of the moneys or properties in the Group
Insurance.
(d) to sanction expenditure connected with the administration and

management of the Group Insurance.
(e) to make arrangement for the insurance of the life of the employees to give
effect to the provisions of this Ordinance;
(f) to invest moneys held in the Group Insurance in profitable ventures;
(g) to appoint or employ such persons as it considers necessary for the

efficient performance of its operations on such terms and conditions as it
may determine;
(h) to do or cause to be done all things ancillary or incidental to any of the

aforesaid powers or to the purposes of the Group Insurance.
8. Meeting of the Board:– (1) The meetings of the Board shall be held at Quetta.
(2) To constitute a quorum at a meeting of the Board, the number of members

present shall be five.
(3) Each member of the Board shall have one vote and in the event of equality of
votes the Chairman shall have a casting vote.
(4) The meetings of the Board shall be presided over by the Chairman and by the
Finance Secretary in the absence of the Chairman.
(5) All orders and decisions of the Board shall be authenticated by the signature of
the Chairman or of such other member as may have been authorized by the Board.
794
9. Delegation of powers:- The Board may, for facilitating the discharge of its
function and ensuring efficient operation of the Insurance Fund, delegate to Member (s) of
the Board, subject to such conditions and limitations, if any, as may be specified therein, such
of its powers and duties under this Ordinance as it may deem necessary.
CHAPTER III
GROUP INSURANCE
10. Insurance of employees.- Subject to the provisions of this Ordinance, in the

event of retirement or the death of an employee during employment, occurring by whatsoever
cause, the Board shall pay to the retired employee or to the family of the deceased employee
a sum as may be prescribed.
11. Arrangements with Insurance Company etc:- The Board may from time to
time if considered necessary arrange for the insurance of the life of the employees in sums as
may be prescribed with such insurance company or other insurer and for such period as it
deems fit, and where any such arrangement subsists, the liability to pay the said specified
sums shall directly devolve upon the insurance company or other insurer.
12. Provincial Employees Insurance Fund:- (1) There shall be established

a fund to be called the Provincial Employees Insurance Fund which shall vest in and be held
and administered by the Board.
(2) All sums received from the employees as premium for the group insurance of
the employees and any interest or profit accruing thereon shall be credited to the Insurance
Fund.
(3) The moneys credited to the Insurance Fund shall be kept in such
banks/financial institutions as the Board may decide.
(4) All payments made under section 10, the expenses on any arrangement entered
into by the Board with any insurance company or other insurer as provided for in section 11
and all expenses on the administration of the Insurance Fund shall be defrayed from the
Insurance Fund.
795
(5) Any sums remaining in the Insurance Fund after defraying the expenses
referred to in sub-section (4) may be utilized for such purposes connected with the benefit of
the employee and their families as the Board may direct.
(13) Payment of premium:- (1 ) Every employee sha ll be liable to pay to the

Insurance Fund such sum of money as may be determined by the Board as premium for the
insurance as provided for in this Chapter and the amount of such premium sha ll as far as be
possible be deducted at the source from his pay and credited or remitted to the Insurance Fund.
(2) Where the amount of premium cannot for any reason be deducted from the pay of the
employee, the employee shall remit to the Insurance Fund thesum of premium payable by him ,
and any premia remaining unpaid due to inadvertence or negligence of the employee or
otherwiseshall be recoverablefrom him in such manner as maybe determined by the Board.
(3) Default in the payment of premia either for the reason that the pay of the employee
was not drawn or due to his negligence or fault or for any other reason whatsoever shal l not
affect the right of the employee or his family to receive the su m assured in the event of his
retirement or death of the employee, but the premium remaining unpaid at the time of his
retirement or death may be recovered from the assured amount.
14. Payment of the sum assured:- (1) At the time of retirement or the death of an
employee, thesum assured shall be paid to the employees or such member or members of his family
as he might have nominated in accordance with the rules in full or in the shares specified by him at
the time of making the nomination or in absence of any nomination to the family member(s)
receiving pension of deceased Govt. employee. At the rate specified in column 2 of the schedule
within 60 days. Provided that those retiring employees before 01-01-2009 shall be paid the actual
amount of their contribution plus a reasonable increasenot exceeding Rs.50,000/-.
Section 14) SCHEDULE

(See Rule 6)
GROUP INSURANCE
The rate of contribution to the Provincial Employees Group Insurance Fund
and the amount of sum assured to be paid to the employees or to the family of an employee,
with effect from 1st July, 2007, shall be as under:-

796
GRADE OF GOVT ASSURED SUM ON MONTHLY DEDUCTION

SERVANT RETIREMENT/DEATH OF PREMIUM
(in rupees)
BPS 01-04 120,000 120
BPS 05-10 150,000 150
BPS 11-15 250,000 250
BPS 16 400,000 400
BPS 17 500,000 500
BPS 18 700,000 700
BPS 19 850,000 800
BPS 20 & above 1,000,000 1,000
The sum assured will be paid to employee or his family at the time of
retirement or death according to his last Pay Scale/Grade. In case employee has been
promoted after his retirement/death the differential amount shall be paid according to the
revised grade/pay subject to payment of difference in premium.
CHAPTER IV
GENERAL
15. Audit and accounts.- (1) The accounts of the Insurance Fund shall be maintained
in such manner and form as the Board may from time to time, direct and by such officer (s)
as the Board may appoint.
(2) The accounts of the Insurance Fund shall be audited by Local Fund Audit or Auditor
General of Pakistan or any registered Chartered Accountant as the Board may decide.
(3) Audit Report of the Accounts shall be submitted to the Board for appropriate action.
797
16. Protection of action taken in good faith.- No suit, prosecution or other proceedings shall
lie against the Board or any officer or other authorized person for anything done in good faith or
purporting to havebeen done in pursuance of this Ordinance or the rules.
17. Power to make rules.- The Government may make rules for the purpose of giving effect
to all or any of the provisions of this Ordinance.
18 . Removal of Difficulties. If any difficulty arises in giving effect to any of the provisions
of this Ordinance the Government may make such Order, not inconsistent with the provisions
of this Ordinance, as may appear to him to be necessary for the purpose of removing the
difficulty.
Dated Quetta, November, 2007
NOTIFICATION
In exercise of the powers conferred by Section 17 of the Provincial Employees

Group Insurance Ordinance, 2007, (Balochistan Ordinance No.XII of 2007) the Government
is pleased to make the following rules, namely:-
1. Short title andcommencement.-(1 ) These rules maybe called the Provincial Employees
Group Insurance Rules, 2007.
(2) They shall come into force at once.
2. Definitions.- In these rules, unless there is anything repugnant in the subject or context,
“Board” means Board of Trustee under section 4 of the Ordinance.
"Ordinance" means the Provincial Employees Group Insurance Ordinance, 2007;
"Form" means forms annexed to these rules;

"Secretary" means the Secretary of the Board; and
“Schedule” means schedule annexed to these rules.
3. Meeting of the Board.- (1) The meeting of the Board shall be held at Quetta after
every two months.
798
(2) An extraordinary meeting of the Board may be called at any time by the Chairman to
considerany urgent matter.
4. Duties of the Secretary.- (1) All decisions of the meetings of the Board shall be
recorded in a minute book to be maintained by theSecretary.
(2) Subject to the general control and supervision of the Board, the Secretary shall be
responsible for –
(a) the conduct of correspondence on behalf of the Board;
(b) the maintenance of all records of the Board;
(c) the presentation of the budget for each financial year to the Board;
(d) the preparation of the agenda and all matters ancillary to the meetings of the Board;
and
(e) the performance of such other functions as may be assigned to him by the Board.
5. Payment of subscriptions or premia in default.- (1) Where the amount of subscription

to the Insurance Fund cannot, for any reason, be deducted from the pay of an employee the
employee shall-
(a) in case he is serving abroad, remit the amount to the Group Insurance Fund.
(2) any amount of subscription to the Insurance Fund remaining unpaid due to
inadvertence or negligence of the employee or otherwise shall, upon a direction in writing of the
Board, be deducted, by the A.G. Office/Treasury/DAO from the salaryof such employee.
(3) where the Board as the case may be, upon a request being made in writing by the
employee finds that deduction of the amounts remaining unpaid will result in any hardship to the
employee, the amount may be deducted in such number of installments, not exceeding twelve, as
the Board may decide.
(4) If an employee is removed or dismissed from service as a result of misconduct or

disciplinary proceedings the Board may consider to grant him an amount not exceeding
Rs.50,000/- keeping in view the nature of charges.
799
6. Nomination of beneficiaries of the sum assured.- (1) Every employee shall make a
nomination conferring on one or more members of his family the right to receive a specified share
of the sum assured that may be payable to him.
(2) The employee may provide in the nomination–
(a) that, in the event of any one of the nominees pre-deceasing the employee, the right
conferred upon that nominee under sub-rule (1) shall pass to such other member or
members of the employee's familyas he may specify in the nomination; and.
(b) that the nomination in respect of all or any of the nominees shall become void in
the event of the happening of any contingency specified therein
(3) Every nomination shall be in Form "A"
(4) An employee may at any time cancel a nomination made under sub-rule (1) and
make a fresh nomination.
(5) A nomination under sub-rule (1), or a fresh nomination under sub-rule (4), made by an
employee as the case may be, shall be signed by the head of the office and returned to the
employee, one copy shall be placed in the record of the Board and one copy be maintained by the
department concerned.
(6) A nomination under sub-rule (1), or a fresh nomination under sub-rule (4), made by an
employee shall, to the extent it is valid, take effect on the date on which it is received by the
department to whom it is sent under sub-rule(5).
(7) The orders for the grant of sum assured for the deceased in case of the payment to the
person receiving pension of the deceased shall be issued by the Secretary of the Board.
7. Submission of application for Insurance grant, etc.- (1) On the death of an employee
during the continuance of his employment or on his retirement, the head of the office/department
of such employee shall forward through the head of the department, in Form 'B' to the Board
within 30 days for payment of the sum assured in accordance with the rules.
800
(2) When an employee is declared by the medical authority to have been completely
incapacitated physically or mentally to discharge the duties of his employment and is, for that
reason, removed from service, the head of the office of such employee shall forward, through the
head of the department, an application in Form 'B' to the Board for payment of the sum assured.
8. Payment of Sum Assured:- The Board shall directly pay to the family member(s) of a
deceased employee, a sum specified in column 2 of the First Schedule, as sanctioned under
section 10 of the Provincial Employees Group Insurance Ordinance, 2007.
9. Accounts of the Provincial Government Employees Group Insurance Fund shall be

operated under joint signatures of Secretary of the Board and one member to be authorized by the
Board.
10. Order for payment of the sum assured in case of deceased shall be issued in favour
of the recipient of the pension. If no objection is received by the Board within 30 days of receipt of
such orders the Board shall make payment to the recipient of pension of the deceased.
11. Relaxation Any of the provisions of these rules may for reasons to be recorded in
writing be relaxed in individual cases by the Government.
No.FD(W.O)X-9/2007/26-325/Dated Quetta, the 2nd January, 2008

801
SECTION-5
INVESTMENTOF FUNDS
(801 - 802)
803
Subject :- BANKING FACILITIES TO PUBLIC SECTOR

ENTERPRISES/AUTONOMOUS BODIES.
A copy of the Finance Division’s O.M No.F.4 (1)BR-11/2002 dated 1st

November, 2002 is reproduced below with the intimation that the above policy has been adopted
by the Provincial Government. It is requested that the policy may kindly be complied with in letter
and spirit :-
“In partial modification of Finance Division’s Instructions contained in

O.M.F.6(1)BR-II /2000-Vol-II-581, dated 21st July, 2001, it has been decided to allow the public
sector entities to invest their surplus funds in the non-government securities/TECs/shares also upto
a maximum of 20% of the total funds under managements. This relaxation will not be available to
public sector enterprises / autonomous bodies that have statutory restrictions on their investment in
non-government securities. Corporate entities, which receive support from the current budget, are
also excluded from the policy. Public sector entities, which are holding trust funds such as pension
funds, benevolent funds or insurance funds, will devise their investment policies through their own
Boards.
Eligibilitycriteria of non-government investment instructions will be as follows :-
(i) Non-government debt instruments should have a major rating category of A and
above;
(ii) Public listed shares/units should have a total return comprising the dividend paid
and appreciation in value, which exceeds the average six months. Treasury Bills
rate for the last three years. The formula for the calculation of the total return
would be provided by the Securities and Exchange Commission of Pakistan
(SECP) from time to time;
(iii) Initial Public Offerings (IPOs) of shares of existing companies should have a
track record of three years profitability at least equal to the average of twenty
best performing companies on Karachi Stock Exchange;
804
(iv) Total investment in debt instrument of a company not to exceed 10% of size of
the issue or 10% of the total size of funds managed by the public sector entity,
whichever, is lower;
(v) Total investment in the shares of a Company not to exceed 5% of the paid up
capital of the company or 5% of the total funds managed by the public sector
entity, whichever, is lower; and
(vi) Investment in shares of Greenfield projects/companies will not be eligible.
Before making any investment under this policy, it would be necessary for
public sector entities to set up in-house professional treasury management functions.
Specifically, they would need to have an Investment Committee (IC) with defined investment
approval authority. Transactions, above the approval authority of the IC will be subject to
approval of the Board of Directors or an equivalent forum. The IC should be assisted by an
Investment Management Unit employing qualified staff with at least 3-5 years of experience
of managing investment in debt/ equity instruments. However, it will be necessary for public
sector enterprises to use the services of professional funds managers approved by SECP.
NO. FD(Res:) III-9/2004/1518-1607 Dated 17th Jan: 2004
Subject: BANKING FACILITIES TO PUBLIC SECTOR ENTERPRISES.
A copy of the Finance Division Government of Pakistan letter No. F.4(1)/2000

BR-11 is reproduced below for information and compliance:-
“As a part of its programme for further development of the financial sector,
the Government is pursuing actively a policy of privatizing public sector
banks and creating an even playing field for public and private sector financial
institutions. In view of this, it has been decided to revise the policy on banking
facilities for public sector enterprises and local / autonomous bodies stated in
this Division’s OM No.F.6(1)BR.II/2000.Vol-II-581, dated 21st July, 2001.
805
Under the new policy, public sector enterprises and local / autonomous bodies
can deposit their working balances required for their operations with any public or private
bank subject to the following requirements :-
(a) For the sake of the safety and security of deposits, the bank / financial
institutions taking a deposit should have a minimum “A” rating (long term) as
appearing on the website of the State Bank of Pakistan. This “A” rating refers
to the rating scale used by Pakistan Credit Rating Agency and JCR-VIS Credit
Rating Company for banks incorporated in Pakistan and Moody’s, Fitch
Corporate, and Standard & Poors for foreign banks operating in Pakistan
Rating Scales of other agencies acceptable to the State Bank should be
equivalent to the rating of the above mentioned companies. Information and
clarification on this matter may be obtained from Banking Policy Department
of the State Bank of Pakistan;
(b) The process of selection of bank/(s) should be transparent. Therefore, prior to

placing deposits with a bank under this new policy, and in case the total
working balances exceed Rs.10 million, the selection of the banks/(s) as well
as the terms of deposits will be approved by the concerned Board of
Directors/Governing Body on the basis of competitive bids from at least three
independent banks;
(c) The risk associated with keeping deposits should be diversified. Therefore, in
case where total working balances of an enterprise exceed Rs.10 million, not
more than 50% of such balances should be kept with one bank; and
806
(d) In case the rating of the deposit taking bank drops below “A” the concerned
enterprises/local/autonomous body will shift new deposits within a period of
one month and old deposits within a period of two months to a bank/(s) with at
least “A” rating.
The surplus funds over and above the working balances may continue to be
invested in accordance with the policy contained in this Division’s Office Memorandum
No.F.4(1)BR.II/2002, dated 1st November, 2002.
The Administrative Secretaries of the Ministries / Divisions concerned are

requested to ensure compliance of the above instructions.
This issues with the approval of the competent authority.
The above referred policy has been adopted by the Provincial Government. It
is therefore, requested that the policy may kindly be complied with in letter and sprit.
No.FD.(Res:)III-9/2004/1518-1607 Dated 17 th January, 2004.

807
CHAPTER-X
JOINING TIME/JOINING PAY

(807 - 808)
809
Subject :- ADMISSIBILITY OF JOINING TIME AND JOINING PAY.
Since the official has neither been transferred nor promoted, but he has been
appointed as direct recruit, hence there is no question of joining time or joining pay.
U.O.No.FD(R)VI-8/81/1901. Dated Quetta, the 17th June, 1981.
Subject :- JOINING TIME.
The appointing authority can extend joining time upto 30 days under item 36
of the West Pakistan (Civil Services) Delegation of Powers Rules, 1962.
No.FD(R)VI-8/87/2583. Dated Quetta, the 14th May, 1987.

810
Subject :- EXTENSION OF JOINING TIME IN CASE OF APPOINTMENT BY

WAY OF INITIAL RECRUITMENT.
The Finance Department has not issued any instructions on the subject
regarding extension in joining time in case of initial recruitment. However, S&GAD may
examine the matter in consultation with the Balochistan Public Service Commission whether
any individual case has been decided on its merits.
No.FD(R)VI-8/94/4784.Dated Quetta, the 19th December, 1994.

811
CHAPTER-XI
SECTION-1
LEAVE, LEAVE ENCASHMENT,

LEAVE PRIOR TO RETIREMENT
(LPR) AND LEAVE RULES
(811 - 812)
813
NOTIFICATION
In exercise of the powers conferred by clause (2) of Article 182 of the

Constitution of the Islamic Republic of Pakistan, the Governor of West Pakistan is
pleased to make the following rules namely:—
LEAVE RULES 1955 (AMENDED UP TO 1971)
1. Short title, commencement and application— (1) These rules may be called the (West
Pakistan Government Servants Leave Rules, 19 55). (Amendment —vide. F.D. notification
No. 2095-SR-VJ,67, dated 31st October 1967).
(2) They shall come into force at once and shall be deemed to have taken effect on
and from the 14th day of October, 1955.
(3) They shall apply—
(i) to all Government se rvants under the rule making control of the Government of
West Pakistan who enter service of the Government of West Pakistan on and after 14th
October, 1955 ;
(ii) to those who elect to be governed by them under rule 2, and when so applicable,
theses rules shall be in substitution of the corresponding provisions of the rules under
which they were governed before the issue of these rules.
2. Option—(1) Government servants who entered service before the 14th October, 1955
may elect to continue to be governe d by the existing leave rule as appli cable to them or to
accept these rules;
[(2) The option given by sub-rule (1) shall be exercised by the 30th June, 1961, and
shall be communica ted in writing to the Accounts Officer concerned in the case of
gazetted officers, and to the appointing authority in the case of non -gazetted staff, and
once so exercised shall be final].
[ ] Amended, — vide Finance Department notification No. F.D. SOT (S B) 118.60,

dated 16th September 1960.
(3) Government servants who do not exercise the option within the aforesaid period
shall be deemed to have finally opted for the existing rules.
3. Leave on average pay and half average 'pay (l)~-(a) Class IV Government Servants—
(i) [In the case of Class IV Government servants] leave on average pay shall be earned at the
rate of l/22nd of the period spent on duty and the maximum that may be accumulated shall
be two months: Provided that in the case of Class IV Government servant of the West
Pakistan Rangers, leave on average pay shall be earned at the rate of l/5th of the period
814
spent on duty subject to the condition that no casual leave shall be admissible to them].
Any period earned in excess of two months shall be credited to a separate item in the leave
accounts from which leave may be allowed on average pay on medical certificate or for the
purpose of pilgrimage outs do Pakistan, Barma, Ceylon and India.
[ ] Deleted ,--vide Finance Department notification No. 2095 SB-VI-67, dated

31st October 1967.
[ ] Amended, — vide Finance Department notification No. F. D, dated 13th January

1862.
(ii) The amount of leave on average pay that may be taken at one time shall not
exceed two months. The limit may be raised six months when leave in excess of two
months, is taken on medical certific ate or for the purpose of pilgrimage outside Pakistan,
Burma, Ceylon and India.
(iii) Leave on half average pay shall be earned at the rate of l/22nd of the period spent
on duty and accumulation of such leave shall also be without limit. Such leave shall not
be allowed except on medical certificate. It shall be permissible to convert leave on half
average pay into leave on average pay at the rate of one day of leave on average pay for
two days of leave on half average pay upto a maximum of six months on a verage pay.
[Note -— The amount of leave on average pay that may be taken under this rule at one
time, including the amount of leave on half average pay converted into leave on average
pay on medical certificate, shall not exceed six months in any case].
[ ] Amended, —vide Finance Department notification No. F. D. 601 (8R) 118/60, dated
16th September 1960.
(b) Government servants in superior service — (i) In the case of Government servants in
superior service leave on average pay shall be earned at the ra te of I/11 th of the period
spent on duty and the maximum that may be accumulated shall be four months; provided
that in the case of non-Gazetted members of the West Pakistan Rangers (other than Army
Officers on deputation) leave on average pay shall be earned at the rate of 1/5th of the
period spent on duty subject to the condition that no casual leave shall be admissible to
them]. Any period earned in excess of four months shall be credited to a separate item in
the leave account from which leave may be allowed on average pay on medical certificate
or for the purpose of pilgrimage, education or rest and recrea tion outside Pakistan, Burma,
Ceylon and India-
815
[ ] Amended,- vide Finance Department notification No. FD SOI (SR) 328/61,

dated I3th January 1962.
(ii) The amount of leave on average pay that may be taken at one time shall not exceed,
four months.. This limit may be raised to six months when leave in excess of four months is
taken on medical certificate 01 for the purpose of pilgrimage, education or rest and
recreation outside Pakistan, Burma, Ceylon and India.
(iii) Leave on half average pay shall be earned at the rate of l/12th of the period spent on
duty and accumulation of such leave shall be without limits. It shall be permissible to convert
leave so allowed into leave on average age pay on production of a medical certificate upto a
maximum of 12 months on average pay. This conversion will be allowed at the rate of one day
of leave on average] pay for two days of leave on half average pay.
[ ] Amended,—vide notification No. 2G96-SB-V1-67: dated 31M
Note — The amount of leave on average pay that may be taken under this rule at one
time, including the amount of leave on half average pay converted into leave on average pay
on medical certificate, shall not exceed six months in any case.
[ ] Amended,— vide notification No. F. D. SOI (SR) 118-60 dated 16th September
I960.
[Note — Separate leave rules are being framed for temporary Government servants
who have not completed three years of service].
[ ] Deleted vide FD notification No.2095-SR/VI-67 dated 31st October1967
4. Carry forward of existing Leave— [(I)] In the case of a Government servant who
elects these rules, leave admissible on average pay or earned leave at his credit on the 14th
October 1955, shall be carried forward and further accumulation shall be subject to the limits
mentioned in these rules.
[(2) In the case of a Government servant who elects these rules, leave on half
average pay that shall be carried forward as the balance at credit on the 14th October 1955,
shall be the leave calculated at the rate prescribed in these rules as if that rate had been
applicable to the Government servant concerned from the beginning of his service under
Government less the period of leave with allowance other than leave on average pay or
earned leave already taken by him under the rules applicable to him on the 13th October,
1965].
[ ] Amended, — vide notification No. F. D. I, (SR) -l76/57, dated 3rd August

816
5. Leave not due — (1) Save in the case of leave preparatory to retirement leave not
due may be granted on half average pay upto a maximum of twelve months during the
whole service if it is on medical certificate or three months during the whole service if it is
not on medical certificate.
[ ] Amended,— vide notification No. . F.R (IX )-l/5 ,63 dated 5th February 196 3.
[ ] Deleted,— vide Finance Department notification No. 1012 - SRVI-68 dated 23 rd

May 1963
(2) [When A Government servant returns from leave which was not due and was
debited against his leave account, no leave on half average pay shall become due to him
until the expiration of a fresh period spent on duty sufficient to earn -a credit of leave
equal to the period of leave which he took before it was due. The accumula tion of leave on
average pay that may be earned subse quent to the return from leave not due shall remain
unaffected but cannot be utilized except to the extent that it exceeds, half of the period of
unadjusted leave not due.]
[ ] Amended, —vide notification No. 789-FR.-1V-63, dated 29th May l963.
6. Leave Salary — (1) Subject to the maximum laid down in rule corresponding to rule 89
of Fundamental Rules which is being framed separately, leave salary during leave on average
pay shall be calculated on the basis of the average pay drawn during the twelve com plete
months preceding the month in which leave is taken.
(2) Leave salary during leave on half average pay shall be equal to half the average
pay calculated under sub-rule (1).
7. [Maximum leave on half average pay or combined with leave on average pay — The
maximum amount of leave on half average pay or such leave combined with leave on
average pay that may be taken at one time shall be one year, but if supported by a medical
certificate, it may be extended to two years].
[ ] Amended,- vide notification No. F.D, SQI (SR} -118;60, dated 16th
September I960.
8. Government servants in Vacation Department — (l)(a) Leave on average pay shall not
be permissible to a Govern ment servants serving in a Vacation Department in respect of
duty performed in any year in which he avails himself of the full vacation.
817
Deleted , vide FD. notification No. 2095 -(SR)VI67, dated 31 st October 1967
(b ) Leave on average pay to such Government ser vants in respect of any y ear in
which he is prevented from availing himself of the full vacation shall be such proportion
of thirty days if he is a Government servant in superior service or of the fifteen days if he
is in Class IV service as the number of days of a vacation not taken bears to the full
vacation.
(c) If in any year such Government servant does not avail himself of the vacation,
leave on average pay shall be permissible to him in respect of that year as if he was in a
Non- Vacation Department.
(d) Such Government se rvants shall be entitled to earn and avail themselves of
leave on half average pay like other Government servants.
Note See Note under 3 (2) (b) above
[ ] Deleted, — vide F. D. notification No 2095-SRVI-67 dated 31st Oct obe r 1967.

9. ( 1 ) Extraordinary leave may be granted to a Government servant in special
circumstance (a) when no other leave is by rule admissible or (b) when other leave is
admissible but the Government servant concerned applies in writing for the grant of
extraordinary leave.
(2) The authority empowere d to grant leave may commute retrospectively the
period of absence without leave into extraordina ry leave],
Amended- — vide notification FDI(SR)176-57 dated 3rd August 1957
(3) In the case of a permanent Government servant, the period of absence

from duty at one time on account of extraordinary leave or such leave on conjunction
with any other kind or kinds of leave shall not exceed five years.
(4) In the case of a Government servant other than a Government servant in

permanent employ , the period of absence from duty at one time on account of extra -
ordinary leave shall not exceed three months, provided that a competent authority may
by general or special order extend such leave to twelve months, if the Govern ment
servant concerned is undergoing treatment for tuberculosis in a recognized sanatorium or
treatment or tuberculosis or bones or joints by a specialist in tuber culosis or chief
medical attendant or District Health Officer or Civil Surgeon.
818
Amended vide notification No.FDI(SR)118/60 dated 16th September 1960
9-A. Maternity leave — (1) Maternity leave not exceeding three months at a time may
be granted on full pay to .a female Government servant. The grant of leave shall be so
regulated that —
(a) the date of confinement falls during the leave period; and
(b) the leave does net extend more than six weeks.
beyond the date of confinement.
Explanation — For the purpose of this rule, the term 'pay' includes officiating pay;
provided the authority sanctioning the leave under th is rule certified that the Government
servant would have continued to officiate, had she not proceeded on leave.
(2) Leave under this rule may be granted in combina tion with leave of any other
kind.
(3) Leave under this rule shall not be debited to leaveaccount.
Amended vide notification No.799(A) SR IV 64 dated 28th April 1964
[10.] Other provisions — Officers on contract shall continue to be governed in accordance

with such terms for the grant of leave to Governmen t servants engaged on contr act as may
be applicable to them.
Amended vide No.FDI(SR)176/57 dated 3rd August 1957.
Note The rules regarding sick leave, hospital leave, study leave and
quarantine leave are being framed separately on the basis of existing rules.
( The words maternity leave deleted for the note vide notification No.799 (A) SRVI65
dated 28th April 1964
No.33FD-R(I)57 dated 8-4-1957 (Govt of West Pakistan, Finance Department )
Subject:- CASUALLEAVERULES
Government has decided to issue the following orders in super-session of

all previous orders on the subject of the grant of casual leave to Government servants.
These orders will also supersede all orders issued by the integrating units 'i n respect of
819
Summer Spell or Hot Weather Leave which can now be taken only in t he form of casual
leave.
2. (a) Casual leave should not ordinarily exceed 10 days at a time and 25 days
during any one calendar year. ' The sanctioning authority may, however, grant casual
leave upto 15 days at a time in special circumstances.
(b) It may be granted in conjunction with Sundays or public holidays, bat not "with
any other kind of leave or joining time. In case casual leave is combined with holidays the
total period should not exceed 15 days at a time.
3. No Government servant may leave hi s headquarters during casual leave or

holidays except with the permission of the sanctioning authority.
4. Subject to the delegation of powers which has been or may be made by

Government from time to time in this behalf, casual leave may be sanctioned to a
Government servant by his immediate superior of Gazetted status.
No. S(R)-2l/42/56.dated 10-G-56 No. SOXIT- 21-21/58 dated 30-10-58) (Govt: of West Pakistan, Finance Department )
Subject:- ABOLITION OF MAXIMUM LIMITS OF LEAVE SALARY

PRESCRIBED UNDER RULE 8-79 OF CIVIL SERVICES (PUNJAB),
VOLUME-I, PART I AND OTHER CORRESPONDING RULES
The question whether the maximum limits for leave salary prescribed
under. Rule 8-79 of Civil Services Rules (Pb.), Volume I, Part I (and the correspondin g
Rule 759 of Sind Civil Services Rules, Rule 6 of the Leave Rules, 1955, and rule 89 of
the Fundamental Rules in their application to persons serving in connection with the
affairs of the Province of West Pakistan) should continue or may be abolished has been
under the consideration of the Provincial Government. It has now been decided that the
said limits should be abolished for all kinds of leave i.e. leave on average pay, on half
average pay, leave on quarter average pay, etc. and the Government servants co ncerned
should be allowed to draw leave salary at such rates as they would have been entitled
to, if the maximum limits did not exist. These orders shall be effective in respect of
leave salary which commenced after the 8th May, 1958.
820
2. The above decision does not affect the position with regard to the maximum
limit of Rs.2,100 per mensem laid down in Finance Department circular letter No.
7528-B-55/72, dated I9th October, 1955, upto which leave salary may be drawn in
Sterling or other foreign currencies, if leave is spent ex-Asia.
No.F.D-SOI(SR)-62/59 dated 26-1-59) (Govt: of West Pakistan, Finance Department )
Subject:- CASUAL LEAVE RULES
According to S&GAD Circular No. 8 (R)-21-42/66, dated the 10th June

1956, the maximum casual leave , which can be g ranted to a Governmen t servant is 25
days during any one calendar year. A question has arisen whether a Governmen t servant,
who joins service in first quarter or middle of the year, can also avail of full 25 days
casual leave during the remaining months of that calendar year, or whether lie is entitled
only to proportionate casual leave to be worked out at roughly two days a month
2. Government servants are not entitled to casual leave as of right. The casual
leave is granted by way of grace to enable Government servants to attend to their private
affairs of casual nature. It is entirely within the discretion of the sanctioning authority either
to refuse or sanction casual leave. The period of service put in by Government servants
should in the normal course, be taken into consideration by the sanctioning authority when
exercising its discretion in the matter. The restriction, that the casual leave should not
exceed 25 days during any one calendar year, does not mean that the Government servant
should he allowed to enjoy the casual leave to the maximum limit. It is not intended to
impose any further restriction to the effect that the total number of casual leave to be
enjoyed by a Government servant should be proportionate to the period of duty put i n by
the Government servant during a calendar year. Undoubtedly, the sanctioning authorities
will use their discretion judiciously and take steps to ensure that the concession is not
abused by the staff working under them and casual leave is allowed only to the extent that
is considered necessary and proper.
No. SOXII-2-134/60, dated 4-11-60.) (Govt of West Pakistan Finance Department )

821
Subject:- DRAW OF LEAVE SALARYIN STERLING
Reference this Department's circular letter No. FD -SOI (SR)-431/59, dated

the 25th June 1959 and to state that in partial modification of these orders, the Governor
of West Pakistan has been pleased to decide that the existing ceiling of Rs.2,100 per
mensem up to which leave salary can be drawn in Sterling in the case of leave ear-Asia on
full average pay up to 4 months shall, with immediate effect, be raised to Rs.3,000. This is
subject to the condition that the officers who are so. Allowed to draw leave salary in
foreign exchange should be required to surrender their right for the basic travel quota for a
period of three years, when the leave salary drawn is equal to or more than £150. If,
however, the total leave salary drawn' during the last three years is less than £ 150, and an
officer qualifies for the basic travel quota through ballot he may be given the basic quota
equivalent to the difference between £150 and the total leave salary so drawn. This
decision will apply to the officers who are governed by F.R. -91/Rule 8-50 of
C.S.R(Ph.),Volume I, Part I/Rule 761 of Sind Civil Service Rules Manual, Volume I.
2. The Governor of West Pakistan has also been pleased to decide that subject
to the restrictions mentioned in this Department's circular letter under reference as
modified in the preceding paragraph, officers who are governed by F-R. 91 or the
corresponding rule of the other integrating units will be entitled to draw their leave salary
in Sterling if they spend their leave in Asian countries other than India and Pakistan.
Officers appointed after the 17th May 1958, shall continue to draw their entire leave
salary in Rupees in Pakistan irrespective of the country where they spend the leave in
accordance with the instructions contained in para. 1 (i) of this Department's circular letter
No. FD-BOI(SE) 33/59, dated the 4th February 1959.
No. 745-SR-VI-65, dated 1-1-65 (Govt: of West Pakistan, Finance Department )

822
Subject:- REMOVAL OF BAN ON VISITS ABROAD
Reference to this Department's letter No. BI-3(30)/65, dated the 1lth

September 1965, regarding budgetary and financial measures adopted to meet the
Emergency. A total ban was imposed on all visits abroad whether or purposes of
training, purchases or leave in order to conserve foreign exchange. This ban was
partially relaxed by allowing Government servants to proceed abroad without allowing
them to draw any part of their salaries in foreign exchange. The question of reverting to
the pre-Emergency position has been under consideration of the provincial Government
for some time past and it has now been decided that wh enever Government servants are
allowed to proceed abroad on courses of training considered essential in the interest of
Government work, they could be allowed the terms and conditions obtaining prior to the
declaration of Emergency. The disbursement of salaries, etc, in foreign exchange will be
allowed subject to the usual limits with effect from let July 1966. No arrears of salary will
be allowed to be remitted in foreign exchange for the period to 1st July 1966.
2. As regards disbursement of leave salary in foreign exchange, it has been

decided in consultation with the Ministry of Finance, Government of Pakistan that leave
ex-Pakistan and disbursement of leave salary in foreign exchange may be sanctioned
subject to usual conditions for a period not exceeding six weeks at any one time.
3. This supersedes Finance Department's circular letter No. 177-SR-VI-66,

dated the 6th May, 1966.
No. BI (EF) 1 (23)/65, dated 9-7-1966 (Govt: of West Pakistan, Finance Department )
Subject:- GRANT OF LEAVEON AVERAGE PAY
Cases have come to notice where a Government servant who was granted
maximum leave on full average pay admissible at a time, resumed duty for a short
period on the expiry of leave and proceeded leave on average pay again instead of
extending his leave, in continuation of leave previously granted, as such extension of
leave would have been on half average pay.
823
2. If a Government servant applies for leave on average pay shortly after he

has consumed maximum leave on average pay admissible at one time, the implication is
that he wants to enjoy more leave on average pay than the maximum admissible at one
time, which is not the intention and is against the spirit of the rules. In the
circumstances, I am to request that such cases should be examined carefully by the
competent authority to avoid circumvention of rules.
No. 1U1-SR-VI-66, dated 4-8-66) (Govt: of West Pakistan, Finance Department )
Subject:- GRANT OF LEAVE ON AVERAGE PAY
The question of the maximum amount of leave on average pay that

should be granted at any one time to Government servants governed by the Ordinary
Leave Rules in the Fundamental Rules so far as they are applicable to the West Pakistan
Government servants and the Leave Rules, 1955, has been under consideration. The
Governor of West Pakistan is now pleased to decide that in partial modification of the
existing provisions of the rules, the maximum amount of leave on average pay which
may be granted at any one time shall be as follows : —
Superior Government servants 4 months, irrespective of whether

(i) governed by the Ordinary Leave in the leave is spent in Pakistan or out
Fundamental Rules side Pakistan. This limit may be
raised to 8 months if leave is
taken on medical certificate or
preparatory to retirement
(a) Superior Government servants 4 months, irrespective of whether
(ii) governed by the leave Rules 1955 leave is spent in Pakistan or out-
side Pakistan. This limit may be
raised to 6 months if leave is
taken on medical certificate or
preparatory to retirement
(b) Class IV Government servants 2 months. This limit may be raised to
6 months when leave is taken on
medical certificate or preparatory
to retirement
2. The Governor of West Pakistan is also pleased to decide that in the case of
officers governed by F. R- 91, Rule 8'50 of C. S. R. (Pb.)., Vol. I, Part I, and Rule 761 of
the Sind Civil Services Rules Manual, Vol. I (that is all officers appointed prior to 17th
May 1958) leave salary in respect of leave on medical certificate or leave preparatory to
retirement may be drawn in Sterling for the period actually spent outside Pakistan and
824
India but not exceeding 4 months at the maximum rates laid down in this Department's
circular letters Nos. F.D. SOI (SR) 431/59, dated the 25th June 1959 and 745-VI-66, In
respect of leave other than leave on medical certificate or leave preparatory to retirement,
spent out-side Pakistan, and India, leave salary may not be drawn in Sterling for a period
exceeding 6 weeks.
3. Officers appointed after the 17th May 1958, shall continue to draw their
entire leave salary in rupees in Pakistan irrespective of the Country where they spend
the leave, in accordance with the instructions contained in para, (i) of this Department
circular letter No. F.D. SOI(SR)-33/59, dated the 4th February 1959 and para. 2 of the
circular letter No. 745-SR-VI-66, dated the 1st May1965.
4. These orders shall take effect from the 1st April 1966 and shall apply to officers
mentioned in para. 2 above whose leave was sanctioned on or after 1st April 1966,
Government servants whose" leave was sanctioned before 1st April 1966 and who are
already on leave on 1st April 1966 will not be entitled to the benefits of these
amendments.
5. Necessary amendment to the relevant rules will be made separately.
6. The orders contained in para. 2 of this Departments circular letter No. BI

(BF)I(23)/65, dated the 9th July 1966 are hereby cancelled.
No. 1464-SR-VI-66, dated 23-9-66 (Govt: of West Pakistan, Finance Department )
Subject:- GRANT OF STUDY LEAVE OUTSIDE PAKISTAN
In supersession of all the previous orders it has now been decided that
subject to the conditions laid down in the succeeding paragraphs the ban imposed on
the grant of study leave be lifted with immediate effect.
2. In the case of Professors, Teachers and Pro fessional Experts, like

Engineers and Doctors, study leave may be granted, subject to the usual conditions
provided necessary facilities in the particular field of study are not available in
Pakistan.
825
3. In the case of other Government servants, study leave may be granted in

exceptional cases, after it has been established that the proposed course of study shall be
beneficial in relation to the functions of the Department concerned, etc., and that
suitable and or equivalent facilities for such a study are not available with the country
4. This will take effect from the date of these orders.
No.1793-SR-VI-66, dated 3-10-66 (Govt of West Pakistan Finance Department )
Subject:- AVERAGE EMOLUMENTS IN RELATION TO LEAVE

PREPARATORY TO RETIREMENT UNDER CLAUSE (6) OF ARTICLE
178 OF THE CONSTITUTION
Doubts have arisen in some quarters in regard to the scope of the term
"average emoluments as defined in sub-rule (2) of Rule 4' 4 of the West Pakistan Civil
Services Pension Rules in relation to the period of leave preparatory to retirement availed
under clause (6) of Article '178 of the Constitution.
2. Clause (6) of Article 178 of the Constitution provides that "a person who is
required to retire under para. (&} or para, (c) of clause (4) including- any such person
whose service has been extended under clause (5) shall be entitled to such leave
preparatory to retirement as is admissible to him and the period of such leave may extend
beyond the date of his retirement b ut not beyond the completion of 60th year of his age,
and if he proceeds on such leave before the said date, his retirement shall take effect on
the expiry of the leave".
3. According to Rule 4'24 (2) of the West Pakistan Ci vi l Services Pension Rules, th e
term "average emoluments" of a Government' servant means inter alia the average of the
pay that he drew or would have drawn had he not been on leave with leave salary during
the last three years immediately before "his retirement. Before the introductio n of clause
(6) of Article 178 of the Constitution, if the retired Government servant did not avail of
leave preparatory to retirement, he continued to be in active service and to draw pay till
his retirement. This position does not hold good in the case o f leave preparatory to
retirement availed under clause (6) of Article 178 of the Constitution, because if the
Government servant concerned does not proceed on such leave he automatically retires on
826
the date prescribed for his retire ment and, therefore, doubt has been felt whether it would
be correct to say that the Government servant concerned would have drawn this or that
pay had lie not been on such leave.
4. Finance Department observe that Rule 4' 4( 2) of the West Pakistan Civil Services
Pension Rules, was framed before the introduction of clause (6) of Article 178 of the
Constitution and, therefore, it was not designed to regulate also the cases of leave
preparatory to retire ment under the said new Constitutional provision. Until the rules are
amended to fit in with the new Constitutional provision, it would be only: equitable to
interpret casting rules in a way which is not to the disadvantage of the Government servant.
That means .that the period of leave preparatory to retirement under clause (6) of Article
178 of the Constitution in regard to average emoluments should be dealt with the
manner in which the leave preparatory to retirement was dealt with prior to the
'introduction of the said Constitutional provision. Even the existing rule 4-4 (2) of the
West Pakistan Civil Service Pension Rules does not debar the presumptive pay during
leave preparatory to retirement availed under clause (6) of Article 178 of the
Constitution from being Included in average emoluments. Apparently, this rule does not
take into account whether' or not the Government Servant concerned is likely to
continue in active service and to draw pay during leave preparatory to retirement, It
merely seeks to take into account the pay, the Government servant would have drawn
assuming that he would have continued in active service and drawn pay had he not
been on leave. Therefore, a Government servant, whether permanent or officiating
availing of leave preparatory to retirement under clause (6) of Article 178 of the
Constitution would be ent itle d to count to 3 average emoluments the pay, including
increments falling due which he would have during the period of such leave
preparatory to retirement, as if he had not been on such leave preparatory to
retirement, but had continued in active service.
No. SO- (SR) V-2081/68, dated 29-8-68 (Govt: of West Pakistan, Finance Department )
827
Subject:- ABOLITION OF MAXIMUM LIMIT OF LEAVE SALARY

PRESCRIBED UNDER RULE 8-79 OFC.S. R.(Pb.),VOL.I, PART I
AND OTHER CORRESPONDING RULES.
Reference to Finance Department circular letter No. F.D. SOI(SR)-62/59,

dated the 26th January 1959, on the subject noted above, which abolished the maximum
limits of leave salary prescribed under rule 8-72 of C.S.R. (Ph.), Vol. I, Part I and other
corresponding rules, in respect of leave commencing after the 8th May, 1968. The
Governor has been pleased to decide that the said limits should also not apply in respect
of periods of leave falling after the 8th May, 1958. If such periods form part of a single
spell of leave which commenced on or before the 8th. May 1958.
2. In partial modification of paragraph 2 of the above-mentioned circular

letter, the Governor has further been pleased to decide that if the leave is spent car -Asia
by the Government serv ants domiciled in Pakistan, the leave salary admissible under the
rules, will "be payable in Sterling upto the maximum noted below
(1) Leave on full average pay up to 4 months. Rs. 2,100 per month
(2) Leave on full average pay in excess of 4 months. Rs. 2,000 per month
(3) Leave on half average pay Rs. 1,000 per month
(4) Leave on quarter average pay. Rs. 800 per month
The balance, if any, will be a payable in Pakistan.
3. The maximum limits laid down in paragraph 2 above for the drawal of
leave salary abroad shall be applicable in respect of leave that may commence after the
date of issue of these orders and in the case of leave already commenced prior to the
issue of these orders, the limit laid down in paragraph of the circular letter referred to
above shall apply.
No.FD-SOI-(8R)-431/59 dated 25-6-69) (Govt of West Pakistan Finance Department )

828
Subject: - RECREATION ALLOWANCE/LEAVE TO GOVERNMENT

SERVANTS STOPPAGE OF-
The Provincial Government have decided that the concession of Rest and
Recreation Allowance/Leave sanctioned vide former Government of West Pakistan. Finance
Department’s circular letter No. S.O.(SR)V-2235/68, dated the 22nd March, 19969 should be
absolutely stopped forthwith.
No.FD(R)II-14/71. Dated Quetta, the 17th January 1972.
Subject: - NOTIFICATION
The concession of Rest and Recreation Allowance/Leave as contained in the

Government of West Pakistan, Finance Department circular letter No. S.O. (SR)-2235/68,
dated the 22nd March, 1969 is hereby withdrawn with immediate effect.
No.FD(R)II-14/71 Dated Quetta, the 1st July, 1972.
Subject: - GRANT OF STUDY LEAVE IN PAKISTAN.
In order to encourage Government servants to avail of study leave within the

country it has been decided that Government servants who are granted study leave for higher
studies within the country under the rules contained in Appendix 20 to the Civil Services
Rules (Punjab) Volume I. Part II shall be allowed half average pay and study allowance of
Rs.300 per mensem subject to the condition that half average pay plus study allowance does
not exceed full pay or 75 percent of full pay whichever be more favorable during the period
of study leave.
2. It has also been decided that, in future, no fellowship or deputation terms shall
be allowed to government servants for post-graduate studies in Pakistan Department who are
departed to attend the diploma course in Public Health because the D.P.F qualification has
been prescribed as a pre-requisite for promotion of Junior Class I doctors to the posts of
District Health Officers Medical Superintendents, etc in the Health Department. In their case,
the usual deputation terms will be continued for so long as Government considers it necessary
that junior Class I Doctor acquire Diploma in Public Health before they can be considered for
promotion to Senior Class I posts.
No.So.SR-III-129/74. Dated Lahore, 23 rd February 1974

829
Subject :- LEAVE ENTITLEMENT OF FORMER CLASS-IV GOVERNMENT

SERVANT.
The Governor of Balochistan has been pleased to decide that the provision of
the West Pakistan Government Servants Leave Rules, 1955 as applicable to Government
Servants in superior service shall also be applicable to former Class-IV Government
Servants.
2. The orders will take effect from the date of issue of these orders. Formal
amendments to the rules will be issued in due course.
No.FD(R)IX-2/77. Dated Quetta, 15th April, 1977.
Subject: - ENCASHMENT OF LEAVE PREPARATORY TO

RETIREMENT.
Under the existing rule all leave at the credit of a civil servant in his leave
account lapses on the date of attaining the age of Superannuation. In order to alleviate the
hardship so caused the Government of the Balochistan has been pleased to order that if in
reasonable time before attaining age a civil servant had applied in writing for leave
preparatory to retirement and the same was refused by competent authority in public interest,
such civil servant would be entitled at the time of his retirement the period of leave on
average pay so refused upto a maximum of four months. It may be clarified that leave on
average pay in this context means such period of leave as would stand at the credit of the civil
servant on the date on which the leave preparatory to retirement applied for would have
commenced, had it not been refused.
No. FD(R ) IX-2/77 Dated Quetta the 19th July, 1977 .
Subject :- REVISION OF LEAVE RULES FOR CIVIL SERVANTS.

The question of revision of leave rules of civil servants has been under
consideration of the Government for sometime past. It has now been decided that the leave
shall be determined in accordance with the following provisions :-
2. Leave shall be admissible to a civil servant and granted to him by the

competent authority at the following rates and scale :-
(i) Leave on full pay. A civil servant shall earn leave only on full pay. It shall
be calculated at the rate of four days for every calendar month of the period of
830
duty rendered and credited to the leave account as “Leave on full pay” duty
period of 15 days or less in a calendar month being ignored and those of more
than 15 days being treated as a full calendar month for the purpose. If a civil
servant proceeds on leave during a calendar month and returns from it during
another calendar month and the period of duty in either month is more than 15
days, the leave to be credited for both the incomplete months will be restricted
to that admissible for one full calendar month only.
There shall be no maximum limit on the accumulation
of such leave.
(ii) The provision in (i) above will not apply to a vacation department; in its case,
a civil servant may earn leave on full pay (a) when he avails himself of full
vacation in a calendar year at the rate of one day for every calendar month of
duty rendered, (b) when during any year he is prevented from availing himself
of the full vacation as for a civil servant in a non-vacation department for that
year, and (c) when he avails himself of only a part of the vacation as it (a)
above plus such proportion of thirty days as the number of days of vacation
not taken bears to the full vacation.
3. Grant of leave.
(i) Leave on full pay. The maximum period of leave on full pay that may be
granted at one time shall be as follows :-
(a) Without Medical Certificate. =120 days.

(b) With Medical Certificate. =180 days.
Plus
(c) On Medical Certificate from

Leave account in entire service. =365 days.
(ii) Leave on half pay. (a) Leave on full pay may be converted into leave on
half pay, at the option of the civil servant; the debit to the leave account will
be at the rate of one day of the former for every two days of the latter, fraction
of one-half counting as one full day’s leave on full pay. The request for such
conversion shall be specified by the civil servant in his application for the
grant of leave.
(b) There shall be no limit on the grant of leave on half pay so long as it is
available by conversion in the leave account.
(iii) Leave preparatory to retirement. The maximum period upto which a civil
servant may be granted leave preparatory to retirement shall be 365 days. It
may be taken, subject to availability, either on full pay, or partly on full pay
and partly on half pay, or entirely on half pay, at the discretion of the civil
servant.
4. Recreation Leave. It may be granted for 15 days in a calendar year; the

debit to the leave account may, however, be for 10 days.
831
5. Leave-not-due. It may be granted on full pay, to be offset against leave

to be earned in future, for a maximum period of 365 days in the entire period of service,
subject to the condition that during the five years of service, it shall not exceed 90 days in all.
Such leave may be converted into leave on half pay. It shall be granted only when there are
reasonable chances of the civil servant resuming duty.
6. Special Leave. A female civil servant, on the death of her husband may
be granted special leave on full pay, when applied for, not exceeding 130 days. This leave
shall not be debited to her leave account.
7. Maternity Leave. (Maternity leave may not be granted for more than three
times in the entire service of the female civil servant). For confinements beyond the third one
the female civil servant would have to take leave from her normal leave account.
8. Disability Leave. Leave salary during disability leave shall be equal to
full pay for the first 180 days and on half pay for the balance period.
9. Extraordinary Leave (leave without pay). It may be granted on any ground
upto a maximum period of five years at a time, provided the civil servant to whom such leave
is granted has been in continuous for a period of not less than ten years; in case a civil servant
has not completed ten years of continuous service, extraordinary leave without pay for a
maximum period of two years may be granted at the discretion of the head of his office.
10. Encashment of refused leave. If in case of retirement on attaining the age of
superannuation, a civil servant cannot, for reasons of public service, be granted leave
preparatory to retirement duly applied for in sufficient time, he will in lieu thereof be granted
lump-sum leave pay for the leave refused to him subject to a maximum of 180 days leave on
full pay.
11. In-service death. In case of a civil servant dies while in service, lump-
sum payment equal to full pay upto 180 days out of the leave at his credit shall be made to his
“family” as defined for the purpose of family pension.
12. Leave may be applied for, expressed and sanctioned in terms of days.
13. It shall not be necessary to specify the reasons for which leave has been
applied, so long as that leave is due and admissible to a civil servant. Leave applied for on
medical certificate shall not be refused. The authority competent to sanction leave may,
however, at its discretion, secure a second medical opinion by requesting the Civil
Surgeon/Medical Board to have the applicant medically examined.
832
14. Instead of indicating whether leave starts / ends in the forenoon or after noon
leave may commence from the day following that or which a civil servant hands over the
charge of his post.
15. If a civil servant is recalled to duty compulsorily with the personal approval of
the head of office from leave of any kind, that he is spending away from his headquarters, he
may be granted a single return fare plus daily allowance as admissible on tour from the
station he is spending his leave to the place where he is required to report for duty. In case he
is recalled to duty at headquarters and his remaining leave is cancelled, the fare then
admissible shall be for one way journey only.
16. All leave at credit in the account of a civil servant who was in service on the
1st July, 1978 shall be carried forward and expressed in terms of leave on full pay. The leave
account in such cases shall, with effect from 1st July, 1978 or in the case of a civil servant
who was on leave on that date, with effect from the date of his return from leave, be recast as
under :-
(i) LAP
(a) 1 month. =30 days.
(b) 1 day. =1 day.
(ii) LHAP
(a) 1 month. =15 days.
(b) 2 days. =1 day.
Fractions, if any, shall be ignored.
17. Ordinarily, leave preparatory to retirement shall not be refused. All orders
refusing leave preparatory to retirement to a civil servant and recalling a civil servant from
leave preparatory to retirement shall be passed only by the authorities specified below :-
(i) For civil servants of Grade-17 & above. Chief Secretary
(ii) For civil servants of Grade-16 & below. Secretary of the
Department
concerned
The above authorities shall not further delegate these powers to any other authority.
18. Unless his leave is extended by the head of his office, a civil servant who
remains absent after the end of his leave shall not be entitled to any remuneration for the
period of such absence, and double the period of such absence shall be debited against his
leave account. Such debit shall, if there is insufficient credit in the leave account, be adjusted
833
against future earning. Such double debit shall not preclude any disciplinary action that may
be considered necessary under the rules.
19. Leave Ex-Pakistan. Leave on full pay may also be granted as leave Ex-
Pakistan to a civil servant who applies for such leave or who proceeds abroad during leave, or
takes leave while posted abroad or is otherwise on duty abroad, and makes a specific request
to that effect. The leave pay to be drawn abroad shall however, be restricted to a maximum of
Rs.3000/- per month. Such leave pay shall be payable for the actual period of leave spent
abroad subject to a maximum of 120 days at a time.
20. The above provisions shall take effect from the 1 st July, 1978, and shall also
cover those civil servants who may be on leave preparatory to retirement on that date.
21. The existing rules and general orders on the subject shall be deemed to have
been modified to the extent indicated in the preceding paragraphs.
No.FD(R)IX-2/78. Dated Quetta, the 31st October, 1978.
Subject :- REVISION OF LEAVE RULES FOR CIVIL SERVANTS.
This Department’s letter of even number dated 31st October, 1978, as a result
of certain queries from some of the quarters, the position of the said revised leave rules is
clarified below :-
(i) The term “leave on full pay” used in the above referred letter does not involve
any change in the manner of calculating of leave salary equal to pay last drawn
or average pay, whichever is more;
(ii) The maxima prescribed in sub-para 3(1)(a) and (b) of above referred letter are
independent of each other. In other words, a civil servant may be granted, at a
time, total leave on full pay on medical certificate upto the permissible extent
in continuation of leave upto 120 days without medical certificate, subject to
the given conditions.
(iii) The maximum period of L.P.R. in 365 days only, subject to availability,
whether taken on full pay, or partly on full pay and partly on half pay, or
entirely on half pay, at the discretion of the civil servant. In other words L.P.R.
shall in no case exceed 365 days.
(iv) “Leave not due” provided for in para-5 of said letter will not be admissible to
temporary civil servants.
(v) Special leave admissible to a female civil servant on the death of her husband
will commence from the date of the death of her husband and for this purpose
she will have to produce death certificate issued by the competent authority
834
either along with her application for special leave, or if that is not possible, the
said certificate may be furnished to the leave sanctioning authority separately.
(vi) The restriction of maternity leave for three times in the entire service will be
applicable to all female civil servants who are governed by these rules. The
spells of maternity leave already availed of will be accounted for in the “three
times” admissible under these rules. However, the cases of those female civil
servants who have already availed of the concession for more than three times
may not be re-opened.
(vii) Extraordinary leave upto a maximum period prescribed in para-9 of the above
referred letter may be granted, subject to other conditions, irrespective of the
fact whether a civil servant is a permanent or a temporary employee.
(viii) The provisions contained in Supplementary Rules 212-213 & Rules 220 to
231 for the grant of leave on medical grounds will continue to apply.
(ix) The provision contained in F.R.70 in regard to optional recall from leave will
continue to remain applicable.
(x) In carrying forward the leave vide para-16 of the above referred letter, the
leave at credit of a civil servant in column 7 and 8 and half of the leave at
credit in column 10 of the existing leave account shall be carried forward to
the new leave account of the civil servant.
(xi) In para-20 of the said letter it has been provided that these rules will cover
these civil servants also who may be on L.P.R. on 01-07-1978. The concession
of L.P.R. on full pay upto 365 days will be admissible to those civil servants
only who had at their credit a sufficient balance in column 7 and 8 and/or in 10
by conversion in the existing Leave Account Form.
(xii) Extraordinary leave without pay can be combined with leave on full pay and
leave on half pay subject to the limit of 5 years prescribed in F.R. 18.
Accordingly, the maximum period of extraordinary leave without pay that
would be admissible to a civil servant shall be 5 years less the period of leave
on full pay and leave on half pay so combined.
(xiii) Under the prescribed Leave Rules, 1955, leave on half pay could be converted
into leave on full pay on the strength of Medical Certificate upto a maximum
of 12 months in terms of leave on full pay in the whole service. The account of
this kind of leave was separately maintained in Column 14(a) of the Leave
Account. Some of the civil servants might have taken such leave before the
introduction of the Revised Leave Rules, 1978. It is clarified that in their case
the leave so taken by them under the existing rules shall be debited against the
maximum limit of 365 days fixed under rule 3(1)(c) of rules issued vide even
number dated 31st October, 1978.
No.FD(R)IX-2/79.Dated Quetta, the 5th July, 1979.
Subject: - REVISION OF LEAVE RULES FOR CIVIL SERVANTS.
Reference para-10 of this Department’s circular letter of even number dated

st
31 October, 1978, the question whether the payment of leave pay in lieu of refused L.P.R
will be made at the time of retirement in lump sum or month-wise during such refused leave
when the civil servant is working remained under consideration of the Government. It has
now seen decided that the payment of leave pay in lieu of refuse L.P.R may be made to the
835
Civil servant either in lump sum at the time of retirement or may at his option, be drawn by
him month-wise in arrears for and during the period of leave so refused.
NO. FD ( R ) IX-2/79 Dated Quetta, the 10th September 1979
Subject: - DRAW OF SALARY DURING STUDY LEAVE.
As per rules/instructions half average pay is admissible to the Government

servant during study leave and no stipend is allowed.
U.O. No. FD ( R )X-11/79. Dated Quetta the, 19th November, 1979
Subject: MATERNITY LEAVE TO BE GRANTED IN CONTINUATION OF

AND IN COMBINATION WITH ANY OTHER KIND OF LEAVE.
Reference to this Department’s circular letter of even No. dated 3rd October,
1978, that a question has been raised whether the Maternity Leave on full pay can be granted
to a female civil servant in continuation of Extraordinary Leave. The matter has been
considered and it has been decided that Maternity Leave may be granted in continuation of or
in combination with any other kind of leave including Extraordinary Leave as may be due
and admissible to a female civil servant.
No. FD( R) IX-2/79. Dated Quetta the 20th November 1979.
Reference item 11 of this Department’s circular letter of even No. dated

31.10.1978 and to state that a point has been raised as to whether pay and other allowances
which are admissible during leave will be taken into account in calculating the pay. The
matter has been considered and it has been decided that for the purpose of lump sum payment
to the family of civil servant who dies while in service only the “Senior Post Allowance” will
be included in the “Pay” so admissible under item 11 of the circular letter referred to above.
No. FD( R )IX-2/80. Dated Quetta the 25th May, 1980
Subject: - RECOVERY OF LEAVE AND PENSION CONTRIBUTION.
In accordance with Appendix 11-A Fundamental Rules and Supplementary

Rules, Vol: II, the leave salary contribution is recoverable with reference to pay drawn in
foreign service from time to time. In order to avoid revision of amount of contribution due
836
change in pay as a result of annual increments, the rate of leave salary contribution may be
fixed with reference to average pay of grade of Government servant concerned.
No. FD( R )IX-2/80. Dated Quetta the 26th May, 1980
Subject: - REVISION OF LEAVE RULES FOR CIVIL SERVANTS-

GRANT OF MATERNITY LEAVE.
Reference Para 7 of this Department’s circular letter of even No. dated 31 st

October, 1978, the Government of Balochistan has been pleased to order that restriction “
Maternity leave may not be granted for more then three times in the entire service” shall not
apply to a female civil servant employed in a Vacation Department.
2. These orders will take effect from. 1.7.1980
No. FD(R )IX-2/80. Dated Quetta the 9 th June, 1980
Subject:- ACTION ON APPLICATION FOR THE GRANT OF LEAVE

PREPARATORY RETIREMENT,
Instances have come to the notice, where a civil servant could not proceed on
Leave Preparatory to Retirement in time because of delayed action on his application for the
grant of L.P.R.
2. In order to avoid chances of delay in such cases, it has now been decided that
in future both the Administrative Departments and the Audit will be held equally responsible
for expeditious action on applications for the grant of LPR by these civil servants who intend
to seek voluntary retirement on completion of 25 years of service qualifying for pension. The
procedure for sanction of LPR shall henceforth be as under; -
1. A government servant desiring to proceed on LPR shall be required to submit

an application for the grant of LPR specifying the period of LPR 3 months is
advance of the note date on which he intends to procured on L.P.R
2. As soon as government servant has applied for LPR his application shall be
forwarded to the Audit Officer within a week of its receipt for verification of
title.
3. The Audit shall be required to take immediate action for verification of title of
LPR and in no case the processes of verification of title and its communication
back to the Administration Department shall take mere then two weeks
4. In case the audit fails to communication title of LPR within the prescribed
time limit, the matter shall be brought to the notice of the Finance Department
837
which would taken up the issue for action against official responsible for delay
with the comptroller Balochistan.
3. It shall be expected that all concerned would scrupulously follow these instructions.
No.FD (R) IX-2/81. Dated Quetta the 21st March, 1981
Subject: ADMISSIBILITY OF COMPENSATORY ALLOWANCE DURING

STUDY LEAVE.
A doubt has been raised regarding admissibility of compensatory allowance

during study leave, which is a special leave on half pay to civil servants, outside the leave
account and is granted under Study Leave Rules contained in Appondix-9 of the Compilation
of the Fundamental Rules and Supplementary Rules, Vol:II. It is clarified that all the
compensatory allowance which are otherwise admissible to civil servant during leave on half
pay, will also be admissible during study leave.
No.FD (R)X-11/81/975-1078 . Dated Quetta the 22nd April 1981
Subject: - GRANT OF STUDY LEAVE IN PAKISTAN
Instructions of the Government of Punjab regarding study leave have not beer
adopted by this government and no study allowance is admissible here. Study leave cases in
this province are dealt with under appendix 9 Supplementary Rules.
No.FD (R) X-11/81-1405.Dated Quetta the 25th May, 1981.
Subject :- STUDY LEAVE RULES.
The Study leave is sanctioned / dealt with under appendix 9 of Supplementary

Rules and no special instructions/rules have been framed so far. Certain conditions are
considered for grant of study leave :-
a. Five years service is necessary for the grant of study leave.

b. According to study leave Rules, permanent government servant is entitled for
study leave.
838
c. Since the service/period of probation is two years and minimum service for
study leave is five year services, hence no study leave is admissible during
probation period. It is further added that adhoc service is no service and no
study leave is allowed.
d. It is for the competent authority to see whether study leave is in the interest of
government.
No.FD(R)X-11/81-1406. Dated Quetta, the 25th May, 1981.
Subject: - GRANT OF STUDY LEAVE.
The service rendered as contractee is no service and no benefit towards leave,

pay, pension etc: is admissible for this service. The action taken by the Administrative
Department is proper and correct. Study Leave is allowed to those who have got five years
regular service. The Administrative Department may, however, obtain application for change
of nature of leave, as nature of leave cannot be changed. It is further added that leave without
pay will also be granted in accordance with the rules on the subject.
U.O.No. FD(R )X-11/81/1408. Dated Quetta the 26 th May, 1981.
Subject: - REVISION OF PAY SCALE – SCHEME OF BASIC PAY

SCALES AND FRINGE BENEFITS OF THE BALOCHISTAN
GOVERNMENT EMPLOYEES (1983).
Reference Para 23 of this Department’s circular letter No. FD( R) III(40-4)/83,

dated 27.8.1983, and to state that according to that, a option has been given to Government
servants for the encashment of L.P.R upto a maximum period of six months. In this
connection it is now clarified for the guidance of all Government servants, that a written
option for the encashment or grant of L.P.R should be submitted by a Government servant, at
least three months before the date of the commencement of his L.P.R, to the appropriate
authority competent to sanction such leave.
No. FD( R ) IX-2/83 . Dated Quetta the 22nd September, 1983

839
Subject :- RECREATION OF LEAVE.
Reference para 4 of this Department’s circular letter No.FD(R)IX-2/78, dated

31-10-1983 and to state that recreation leave referred to therein shall continue to be
admissible after 1-1-1984 i.e. after the Rest and Recreation Allowances is abolished.
No.FD(R)II-4/83/4237-4320. Dated 4th October, 1983.
Subject: - FIXATION OF PAY DURING L.P.R
The queries have been raised by certain quarters as to whether Government

Servants who proceed on L.P.R before the issued of this Department Notification No. FD(
R)III(40-41)83/, dated 27 th August, 1983, would be entitled to fixation of pay under the above
scheme.
2. IT has been decided that pay of such Government Servants would be fixed in
the relevant Basic Pay Scales with effect from 1-7-1983, on Notional basis for the purpose of
calculation of average emoluments for pension alone. They would however, not be entitled to
draw that pay as a part of leave salary during the period of L.P.R
No.FD(R )IX-2/83-4981/5060. Dated Quetta the 16 th November, 1983.
Subject: - ENCASHMENT OF L.P.R
Reference Para 23 of this Department’s circular letter No. FG9 R) III(40-

41)/83 dated 27th August, 1983, and to clarify the position as follows:-
i) The option for encashment of LPR, referred to in para 23 of the said letter, is
not available to those employees who proceeded on LPR prior to the date of
issue of the schemes, i.e. 27.-8-1983
ii) A civil servant who could, but did not proceeded on LPR prior to 27-8-1983,
and exercised, the option in favour of encashment, shall be entailed to the
encashment of the actual period of LPR with effect from 1-7-1983, subject to a
maximum period of six months.
840
iii) Leave pay on account of encashment of LPR may either be drawn by the
employee after his retirement or on a month-to-month basis during such
period. The amount of leave pay would, however, be determined on the basis
of that which would have been admissible on the date on which the LPR in
question would have commenced.
iv) A Government servant, who has 365 days or less period of LPR on full a to his
credit, can have his LPR subject to maximum of 180 days at his option (To be
exercised in writing). He cannot avail of any portion as LPR in that case.
No. FD( R) IX-2/83. Dated Quetta the 31 st December, 1983
Subject :- AMENDMENT IN THE REVISED LEAVE RULES, 1981.
The following addition may be made in rule 20 of the Balochistan Civil

Servant Leave Rules, 1981 :-
after the words ‘superannuation’ the words ‘or voluntary retirement on
completion of thirty (30) years qualifying service’ may be inserted.
No.FD(R)IX-2/84/2748-2827 . Dated Quetta, the 15th August, 1984.
Subject: - SCHEME OF BASIC PAY SCALE, 1983 OPTION FOR

ENCASHMENT OF L.P.R.
Reference to Para 23 of the Scheme of Basic pay Scale contained in this

Department’s circular letter no. FD( R ) III-(40-41)/83, dated the 27th August, 1983,
according to which the encashment of LPR, which was previously admissible to civil servants
only if LPR was refused in the public interest, would now be admissible to the employees
concerned at their own option. In this connection various points have been raised for
clarification. It has, therefore, been decided to clarify the points of doubt as in the following
paragraphs.
2 Under the earlier orders, the concession of encashment of LPR on retirement

on superannuation or on completion of 30 years qualifying service was admissible upto the
maximum of leave pay for 180 days under rule 20 of the Balochistan Civil Servant leave
Rules, 1981. The words “ Leave Salary” and “six months” used in para 23 of the schemes of
Basic pay Scales contained in this Department’s circular letter No.FD( R ) III-(40-41)/83,
841
dated the 27th August, 1983, shall therefore, mean “leave pay” and “one hundred and eighty
days” respectively, as in para 20 of Revised Leaves Rules 1981.
3. A civil servant who wishes to forego his LPR in favour of cash compensation
shall exercise his option to this effect in writing 15 months prior to the date of retirement, and
submit to the authority competent to sanction LPR, who will accept the option and issue
formal sanction for the payment of cash compensation.
4. After having exercised the option for encashment of LPR the Government
servant shall have to perform duty during the entire period upto the date of retirement and
cannot, save as stated in para 5 below, avail himself any kind of leave, during the last 15
months of his service if they leave at his credit was 365 days or less, and during the last 12
months of his service if the leave at his credit was more than 356 days. Provided that in the
latter case leave can be taken prior to the period of the last 12 months only to the extent that
the balance leave at credit does not fall below 356 days.
5. The competent authority may where it is satisfied that the leave applied for
unavoidable or is fully justified, i.e. in cases of illness, supported by medical certificate , or
for performance of Hajj etc, grant leave to an employee during the last 15 or 12 months of his
service, as the case may be in accordance with para 4 above. In such a case, the amount of
cash compensation shall be reduced by an amount equal to the leave pay for half of the period
of leave taken. For example, if an employee who has opted for encashment of LPR, has taken
60 days of leave, his cash compensation equal to 30 days eave pay would be forfeited.
6. It is requested that the cases of encashment of LPR may be regulated

accordingly.
No.FD ( R) IX-2/84. Dated Quetta the 8th November, 1984
Subject: - RETIREMENT FROM SERVICE.
That encashment upto 180 days leave is only admissible after qualifying
service of 30 (thirty) years. The individual concerned is not entitled to the encashment as he
has rendered 27 years service.
NO. FD(R ) IX-2/86-211.Dated Quetta the 29 th January, 1985

842
That since as per instructions issued by the Government no leave is t o be

granted / sanctioned after option for the encashment, hence in case the leave at credit is less
than 365 days, then 50 % of the short period may be reduced from 180 days for the
encashment.
NO. FD(R ) IX-2/85. Dated Quetta the 16 th October, 1985
Reference this Department’s circular letter No.FD (R) IX-2/3, dated 22.9.1983
and 11.11.1984, that according to clarification contained therein, admissibility of encashment
of LPR is contingent upon written option being exercised at least three months before the
date of commencement of LPR. Despite this clarification, there are instances where
Administrative Departments refer cases of civil servants to Finance Department for allowing
encashment of un availed LPR, who did not / could not opt three (3) months before the
commencement of LPR and given one or the other reason to establish their cases. It is not
desirable to grant exemption in such cases in relaxation of rules.
2. Request for encashment of LPR on account of delayed option in relaxation of

time limit prescribed for exercise of the same are on the increase. It is requested that those
civil servants (particularly low-paid employees) who are nearing retirement may be asked
every year whether they desire to exercise such option in order to avoid recurrence of such
requests.
NO. FD(R ) IX-2/85. 5161-5260. Dated Quetta the, 23 rd October, 1985
Subject: - SCHEME OF BASIC PAY SCALES 1983- OPTION FOR

ENCASHMENT OF LEAVE PREPARATORY TO RETIREMENT.
Reference this Department’s letter No.FD ( R ) IX-2/85-5161-5261, dated 23rd

October, 1985, the Government of Balochistan has now decided that if a Government servant
does not opt to proceed on L.P.R, he may be deemed to have opted for encashment of LPR
according to rules and in such cases the authority competent to sanction LPR will issue
843
formal sanction for the payment of cash compensation, on receipt of a request from the
Government servant not proceeding on LPR.
No. FD ( R ) IX-2/85/VOL.III Dated Quetta, the 21st December 1986.
Subject: - ENCASHMENT OF LEAVE PREPARATORY TO RETIREMENT.
The Leave Preparatory to Retirement is admissible after 25 years qualifying

services, but the benefit of encashment in lieu therefore is only admissible after voluntary
retirement of 30 years, qualifying services or on superannuation. However this Government
has not issued any formal orders to this effect.
No.FD ( R ) IX-2/87/. Dated Quetta the, 6th April, 1987.
The leave encashment in such cases is allowed under the provision of Leave
Rules reproduced below : -
“21. Death while in service-in case a civil servant dies/while
in service, lump-sum payment equal to full pay up to 180
days out of the leave at his credit shall be made to his
“family” as defined for purposes of family pension.
2. Since L.P.R is also a service, family can be allowed lump sum payment of
pay, if leave was/is at the credit of the deceased.
NO. FD ( R) IX-2/87/. Dated Quetta the 19th October, 1987

RETIREMENT.
Reference this Department’s circular letter of even No. dated 21-12-1986,

under which the requirement of submitting option by foregoing the LPR, 15 months prior to
retirement, was dispensed with and it was decided that : -
(a). Unless a civil servant opts to proceed on LPR or submits an

application for LPR, he may be deemed to have opted for
encashment of LPR according to the rules and.
(b) On receipt of a request from a civil servant deemed to have
opted for encashment of LPR, the authority competent to
unction LPR, will issued formal sanction for the payment of
cash compensation.
844
2. A question has been raised as to whether the above decision would be

applicable in the cases of Government servants who seek retirement after completions 25
years qualifying service. It has been decided that the civil servants seeking retirement on
voluptuary basis should be treated equally and the option should not be necessary if they
want to encase their LPR. However, civil servants who wants to proceed on retiring pension
shall have to wait for 365 days after qualifying service of 25 years for the purpose of
encashment of LPR.
NO. FD ( R ) IX-2/87. Dated Quetta the, 12th November 1987.
Subject: - GRANT OF EXTRA ORDINARY LEAVE IN FAVOUR OF EX

TRACTOR DRIVER OF AGRIC. DEPARTMENT (ENGG).
That so far as reinstatement in service is concerned the case merits no

consideration as there one no rules to regularize the gap of a period of nine years (as EOL
etc) Similarly, it is not possible to give the individual the benefit of 25 years qualifying
service for the past service rendered, as rules do not allow for removal of deficiency
exceeding one year. However, the Administrative Department may examine the possibility of
appointing the person/ applicant afresh by seeking relaxation of upper age limit from the
Government.
NO. FD ( R) IX-2/85.III.Dated Quetta the, 8th May, 1988.
Subject: - NOTIFICATION

Servant Act, 1974, the Government of Balochistan is pleased to direct that the following
further amendment shall be made in the Balochistan Province Civil Servants Leave Rules,
1981.
In the aforesaid Rules, for rule 21 the following shall be substituted, namely.
“21. In Service death etc. (1) In case a Civil servant dies, or is

declared permanently incapacitated for further service by a standing
Medical Board, while in service a lump sum payment equal to leave
pay upto one hundred and eighty days out of the leave at his credit,
shall be made to the family as defined for the purpose of family
pension or, as the case may be, to the civil servant.
845
(2) For the purpose of lump sum payment under sub-rule (1) only the
senior post allowance will be included in the “leave pay” as
admissible.
No. FD (R) IX-2/89-III/-5911/. Dated Quetta, the 6.12.1989.
Subject: - PERMISSION TO APPOINT A TEMPORARY NAIB QASID IN

LEAVE VACANCY.
An appointment in place of a Naib Qasid on leave can only be made if there is

a provision of leave vacancy/leave reserve post and on return of the Naib Qasid from leave,
the appointment so made is to discontinue.
No. FD (R) IX-2/89. Date Quetta the, 18th December 1989.
Subject: - TREATMENT OF EXTRA ORDINARY LEAVE AS LEAVE DUE.
Under the provision of F.R-67 the nature of leave cannot be altered at the
option of the sanctioning authority. However, as per papers enclosed with Administrative
Department’s letter under reference, the Doctor himself has not requested for grant of Extra
Ordinary Leave but for leave of the kind due to him which fact should have been taken into
consideration when approval of the Government was taken.
NO.FD(R)IX-2/90/ Dated Quetta, the 21st August 1990
Subject:- GRANT OF EXTRA ORDINARY LEAVE (LEAVE WITHOUT PAY)

UNDER RULE-12 OF THE GOVERNMENT OF BALOCHISTAN
CIVIL SERVANTS REVISED RULES, 1981
In connection with the application of rule-12 of the Government of

Balochistan Civil servant Leave Rules, 1981, a question has been raised as to whether a
846
Government servant can be allowed extra ordinary leave (Leave without pay) at every
occasion/ time or only once in the whole period of service.
2. It is clarified that:-
1) Extra Ordinary Leave ( Leave without pay ) of 5 years is

admissible to a Government servant for each spell of 10 years
of continuous service. If however, a Civil servant has not
completed on each occasion extra ordinary Leave (Leave
without pay) for maximum period of two years may be
granted at the discretion of the competent authority.
2) Maximum leave availed during one continuous period of 10

years should also not exceed 5 years.
3. The cases already decided need not to be re-opened.
NO.FD(R)IX-2/90/. Dated Quetta, the 10th September, 1991
Subject: ENCASHMENT OF L.P.R.
Officer after completing 26 years qualifying is entitled to the encashment for

180 days L.P.R provided he has 365 days leave at his credit.
2 If L.P.R is availed then no encashment is admissible.
No.FD(R)IX-2/92/. Dated Quetta, the 3rd February, 1992.
Subject:- SIX MONTHS PAY IN LIEU OF NOT TAKING L.P.R AS

ADMISSIBLE.
Under RULE 3.5 of the Balochistan Civil Servants Pension Rules, 1989, the
administrative Department is itself an authority competent to sanction L.P.R/ payment of cash
compensation.
No.FD(R ) IX-2/90. Dated Quetta the 2nd November,1993

847
Subject: - ADMISSIBILITY OF ALLOWANCES DURING LEAVE ON HALF

PAY.
In connection with application 1981 of Rule 5 of the Balochistan Province

Civil Servants Leave Rules, there is general ambiguity regarding admissibility of the
allowances to a government servant during leave on half pay. It is clarified the in event of
leave on half pay the following emoluments will be admissible to a government Servant :
1). 50% of the basic pay which he was drawing just before proceeding on such
leave.
2). Full allowances which otherwise would have been admissible during leave on
full pay.
No.II(R )X-11/92-93/Vol-II/2016-3045 . Dated Quetta, the12th Sept, 1994.
Subject : - REVISION OF PAY SCALES AND FRINGE BENEFITS OF CIVIL

EMPLOYEES (BPS 1-22 OF BALOCHISTAN GOVE:1994.
Reference this Department’s circular letter No.FD(R )III-62/94 dated 31 st

August, 1994, the civil servants shall be entitled to the leave pay during period of leave at the
revised rate of pay due to the general revision of pay of civil servants w.e.f 1.6.94. The leave
period also includes the period of leave Preparatory to Retirement (LPR).
No.FD(R )III-62/95-1862-1992. Dated Quetta, the 30 th May, 1995.
NOTIFICATION.
In exercise of the powers conferred under Section 25 of the Balochistan Civil

Servants Act, 1974 (IX of 1974) , the Government of Balochistan is pleased to make the
following amendments in the Balochistan Province Civil Servants Leave Rules, 1981;
848
2. In the aforesaid Rules, the existing Rule 8, shall be renumbered as sub rule (1)
and thereafter the following new sub rule shall be added namely
“(2). A Civil Servant shall be entitled to the leave pay at the revised rate of
pay if a general revision in pay of civil servants takes place or an annual
increment occurs during the period of leave of the civil servant. The leave
period also includes the period of leave preparatory to retirement (LPR).
No.FD(R)IX-2/90/Vol:IV/410-650. Dated Quetta the 19th June, 1995.
Subject : - FIXATION OF ANNUAL INCREMENT.
The period of E.O.L. is normally not counted toward annual increment.

However, appointing authority is competent to allow period spend on Extra Ordinary Leave
to count for increment provided the leave was taken on account of illness or any other cause
beyond the Government Servant’s control. The case of individual may therefore, be disposed
of accordingly.
No.FD(R )IX-2/95/VOL:V/2/ Dated Quetta, the 10th April,1996.
Subject: - SIX MONTHS BASIC PAY SERVICES LESS THAN

TEN YEARS.
Under para 21 of Balochistan Civil Servant Leave Rules, 1991 a Govt: servant
while dies in service, a lump sum payment equal to full pay upto 180 days out of leave at his
credit is admissible to the family.
No.FD(R ) IX-2/96/1204. Dated Quetta, the 15th December,1996.
Subject : - ENCASHMENT OF LPR-AMOUNT OF LEAVE PAY
Reference Para 1(iii) of this Department circular letter No.FD(R )IX-2/83

st
dated 31 December,1983 wherein the pay which was admissible to an employee on the date
849
on which the LPR had to commence was considered as leave pay for the encashment
.However, and amendment in rule 8 of leave Rules has been made vide Notification No.FD(R
)IX-2/90 Vol:/410-650 dated 19-6-1995.
2. In view of the above amendment, it is clarified that Last Pay Drawn would be
considered the amount of leave pay for the purpose of encashment of L.P.R.
NO.FD(R)IX-2/95/Vol:V/2-150. Dated Quetta, the 12th Jan:, 1997.
Subject: - EXTENSION IN LEAVE WITHOUT PAY.
The individual has total eight (8) years service at his credit and has already
availed two (2) years leave without pay as was admissible to him under the provisions of
leave rules, Beyond two (2) years, leave without pay can be sanctioned in favour of only
those government servants who have at least 10 years continuous service at their credit. If the
Administrative Department intends to extend leave without pay in his favour for an other
period of one (1) year then relaxation of rules would be required for which kindly initiate
summary for the Chief Minister seeking relaxation of leave rules.
No.FD(R) IX-2/97.Dated Quetta the 10 th August, 1998.
Subject :- CLARIFICATION REGARDING AVAILING OF EARNED LEAVE.
It has been noticed with great concern that some government servants apply
for earned leave without mentioning the date of availing and subsequently they avail the
sanctioned leave according to their convenience in some cases even after years. This course
of action creates administrative problems for the departments.
2. It is accordingly clarified that in future date of availing of leave shall always

be mentioned in the leave applications. In exceptional cases where indication of exact date is
not possible the sanctioned leave shall only be availed within a period of 30-days otherwise
the leave shall automatically stand cancelled. Similarly on resumption of duty earlier than
supposed date of expiry of leave the un-availed potion of leave shall also be cancelled.
No.FD(R-II)-2/98/2051-2151. Dated Quetta, the 9th October, 1998.

850
Subject: - LEAVE ENCASHMENT IN LIEU OF L.P.R
After completion of 25 years qualifying service a Government Servant

becomes eligible for L.P.R and if he intends to get leave encashment in lieu of L.P.R, then he
will have to serve one year more and then he can get leave encashment provided he has 365
days earned leave in his credit. Please follow the instructions of this Department issued vide
letter NO.FD(R)IX-2/87/5416-5515 dated 12th November 1987.
NO.FD(R-II)IX-2/2000. Dated Quetta the, 15th August, 2000
Subject: - ADMISSIBILITY OF 40% OF COMPENSATORY

ALLOWANCE DURING STUDY LEAVE ON HALF AVERAGE PAY.
The compensatory Allowance is regulated under S.R 8.9 and is admissible

during leave upto 4 (four)months and not beyond this period.
NO. FD(R-1)1-8/96-Vol-I.Dated Quetta the, 21 st April, 2001 .
Subject: - CONVERSION OF EXTRAORDINARY LEAVE INTO

ANOTHER KIND OF LEAVE.
The following special features of the extra ordinary leave which need to be
kept in view while dealing with such like case : -
a). Pay and allowances are inadmissible during EOL. Annual increments also are
inadmissible under FR-26.
b) The period of EOL is not counted towards pension either under CSR 361.
c). EOL can cover a period of un-authorized absence, either under administrative
order vide Rule 9(3) of revised Leave Rules 1980 or on the courts directions.
d) The period of EOL is not considered as period spent on duty under FR-9(6).
851
2. Due to the special characteristic of EOL stated above, no rule has been framed
for its conversion into another kind of leave retrospectively because it not only involves
payment of salary for the previous EOL period but would also involve change in the direction
/ orders of the authority. Moreover, a Government servant, under rule 24 of Revised Leave
Rule 1980, has been given the option to apply for any kind of leave. Leave sanctioning
authority has no power to change the nature of leave. This option, once exercised by the
Government servant is considered as final. Sometimes cases for retrospective conversion of
EOL into another kind of leave are moved on the basis of CSR 232 (3) inspire of the fact that
CSR 232(3) does not specifically deal with EOL. Similarly Government decision (3) under
FR-87 cannot be used for conversion of EOL into another kind of leave because the said rule
governs the leave salary. In the light of forgoing position, it has been decided that EOL
cannot to converted in to any other kind of leaves retrospectively.
No. FD(R-II) IX-2/2000/31-230. Dated Quetta The 29th January, 2002

RETIREMENT.
Reference this department’s circular letter No. FD(R)IX-2/7/5416-5515 dated

12th November, 1987 on the subject noted above and to say that if a civil servant has leave at
his credit for a period of 365 days or more, he can be granted encashment of L.P.R upto 180
days subject to fulfillment of other conditions. If he has 240 days leave on full pay he will be
entitled to encashment of L.P.R for 180 days too, but if the official has less than 240 days
leave at his credit, the competent authority may grant him encashment of leave property to
retirement but the period of L.P.R will proportionately be reduced e.g. if he has 120 days
leave on full pay at his credit, he can be granted encashment / L.P.R. for 60 days only and not
more.
NO. FD(R-II)IX-2/2000/231-430. Dated Quetta the, 29th January, 2002

852
Subject: - ENCASHMENT OF LPR- AMOUNT OF LEAVE PAY.
Reference para-2 of this department’s circular No.FD(R) IX-2/95/Vol: V/2-

150 dated 12th February, 1997 on the subject noted above and to clarify that “last pay drawn”
would be considered the amount of leave pay for the purpose of encashment of LPR.
NO. FD(R)583-680. Dated Quetta the, 26 th March 2002
Subject: - RETIREMENT FROM SERVICE ON QUALIFYING SERVICE.
As per this Department circular NO.FD(R)IX-2/87/5416-5515 dated 12 th

November, 1987, a civil servant who wants to proceed on retiring pension shall have to wait
for 365 days after qualifying service of 25 years for the purpose of encashment of L.P.R.
NO.FD(R.II)IX-2/2000/. Dated Quetta, the 15 th July, 2002.
Subject: - CASUAL LEAVE.
The Finance Department has no objection to the issuance of proposed casual

leave rules (re-produced below) :-
(i) Casual leave shall be sanctioned in favour of Government servant by his

immediate superior of B-16 and above.
(ii) There shall be 25 days casual leave during a calendar year.
(iii) Casual leave shall ordinarily not exceed 10 days at a time, only in special
circumstances, shall it be extended to 15 days.
(iv) Casual leave shall be granted in conjunction with Sunday or public holidays, but
not with any other kind of leave or joining time.
(v) In case casual leave is combined with holidays the total period shall not exceed 15
days at a time.
(vi) During casual leave or holidays no Government servant shall leave the
Headquarter exceed with permission of sanctioning authority.
853
(vii) Casual leave shall not be claimed as a right, but shall be granted by way grace to
enable Government servants to attend to their private affairs.
NO.FD(R-II)IX-2/2000/. Dated Quetta, the 24th July, 2002

RETIREMENT.
As per this department’s circular NO.FD(R)IX-2/85/Vol-III-6681-7660 dated

st
21 November, 1986 if a Government servant does not opt to proceed on L.P.R. he may be
deemed to have opted for encashment of L.P.R. According to rules and in such cases the
authority competent to sanction L.P.R. will issue formal sanction for the payment of cash
compensation on receipt of a request from the Government servant not proceeding on L.P.R.
NO.FD(R-ii)IX-2/2000/. Dated Quetta the 4th September, 2002
Subject: - ADVICE.
Under the existing instructions of Finance Department normally a government

servants is allowed 180 days leave encashment provided he has completed 26 years
qualifying service and has 365 days/minimum 240 days earned leave in his credit. An
individual who has not completed 26 years, is not entitled for 6 months leave encashment.
NO.FD(REG-II)IX-2/2003. Dated Quetta the 8 th September, 2003.
Subject: - ADMISSIBILITY OF PAY AND ALLOWANCE DURING L.P.R
That admissibility of conveyance allowance and Agency 40% allowance

during L.P.R may please be disposed of f according to rule (S.R.7-A) and (S.R.6-B).
NO.FD(REG-II)IX-2/2003.Dated Quetta, the 18 th October, 2003

854
NOTIFICATION.
In exercise of the powers conferred by sub section (1) of the section 25 of the
Civil Servants Act, 1973 (LXXI of 1973) , the President is pleased to direct that the following
further amendments shall be made in the Fundamental Rules namely :-
“9” The study leave should be granted with due regard to the
exigencies of the public service no case should the grant of
this leave in combination with leave other than extraordinary
leave or leave on medical certificate involve absence of
Government servant for more than forth eight months from
regular duties nor should it be granted with such frequency as
to remove him from contact with his regular work or to cause
cadre difficulties owing to his absence on leave. The study
leave if taken of different occasions shall not exceed forty
eight months in entire service of a Government servant”.
No.FD(R-II)X-II/2004/473-573. Dated 3 rd July, 2004.
NOTIFICATION.
In exercise of the powers conferred by Section-25 of the Balochistan Civil

Servants Act, 1974 ( IX of 1974) Government of Balochistan is pleased to make
amendment/addition in the Balochistan Civil Servants Leave Rules, 1981 by inserting
following rule:-
23-STUDY LEAVE.
i. Study Leave may be granted to Government servants to enable them to study

scientific, technical or similar problems or to undergo special course of
instructions. Such leave shall not be debitable against leave account.
ii. Study Leave may be granted on full pay in case of Ph.D/Higher Studies. The
maximum period if taken on different occasions shall not exceed 48 months
855
during entire service period of a Government servant. The study leave shall
not be combined with leave other than Extra Ordinary Leave or leave on
medical certificate, involving absence of a Government servant for more than
48 months from regular duties, nor it shall be granted with such frequency as
to remove Government employee from contact with the regular work or, to
cause cadre difficulties owing to his absence on leave.
iii. Study Leave shall be granted with due regard to the exigencies of the public
service.
iv. Study Leave may not ordinarily be granted to Government servants of less
than 5 years service or to Government servants within 3 years of the date at
which they have the option of retiring or if they have the option of retiring
after 25 years service within 3 years of the date at which they shall complete
25 years service.
No.FD(Reg-II)X-II/07/107-306, Dated Quetta, the 8 th February, 2007
CIRCULAR.
It is clarified that Government servants who proceeded on study leave prior to

amendment brought about in the Balochistan Civil Servants (Leave) Rules, 1981 with regard
to grant of Study leave vide this department Notification No.FD(Reg-II)X-II/07/107-306,
dated 08.02.2007 would continue to be governed under former rules/policies of Study leave.
It is further clarified that no conversion of already sanctioned study leave prior to the above
mentioned amendment would be made on full pay. However, only those eligible Government
servants who are granted study leave on or after 8.2.2007 would be entitled for full pay as per
amended Rules.
No.FD (Reg-II) X-II/07/998-1197/ Dated Quetta, the 5th May, 07

856
Subject:- STUDY LEAVE ON FULL PAY.
The clarifications are being sought by various departments for interpreting

“Higher Studies” as mentioned in Notification No.FD (Reg-II)X-II/07/107-306, dated 8 th
February, 2007 of this Department.
2. In this regard it is clarified that “Higher Studies” contained in the above

mentioned Notification signify qualifications of Ph.D or equivalent. Any qualification less
than or below Ph.D would not constitute higher studies.
3. It is further clarified that Study Leave on full pay is only admissible for Ph.D/
Higher Studies as interpreted above.
No.FD(Reg-II)X-II/07/1199-1398/ Dated Quetta, the 8th May, 2007

857
SECTION-2
LIVERY/UNIFORM
(857 - 858)
859
Subject :- REVISION OF LIVERY RULES AND RATES OF ITEMS OF

LIVERIES.
It has been decided that the Naib Qasids, Daftaries, Record Sorters,
Chowkidars, Sweepers and Sweepresses will draw the “Dress Allowance” in lieu of
Summer/Winter liveries at the following rates per month :-
i) Naib Qasids. Rs.24.00/-
ii) Farash, Record Sorters/ Rs.21.00/-

Daftaries.
iii) Sweepers/Chowkidars. Rs.21.00/-
iv) Sweepresses. Rs.13.00/-
2. The Dress Allowance at above rates shall be allowed in addition to the

existing “Washing Allowance”.
3. In pursuance of the above decision, it may be clarified that no re-appropriation
shall be made from the budget provision for “Uniform & Liveries” for the financial year
1988-89, for any-other purpose.
4. These orders will take effect from 01-04-1989 or the date liveries are/(or)
become due, whichever is later.
No.FD(R)II-21/89-1208-1358.Dated Quetta, the 2nd April, 1989.

860

LIVERIES.
Reference this Department’s letter of even number dated 02-04-1989, the
Government of Balochistan is pleased to sanction Uniform Allowance @ Rs.75/-p.m. in lieu
of Summer/Winter Uniform/Liveries to all the Government employees entitled/authorized for
the same with effect from the 1st day of October, 1989.
2. The expenditure on this account will be debit-able to the sanctioned budget

grant of the departments during 1989-90.
3. It is further stated that the amounts already released for the supply of
Uniform/Liveries during 1989-90 will be surrendered to the Finance Department
immediately. However, such Departments/ Organizations where the wearing of Uniform is
considered essential on account of nature of duties/job requirements will continue to supply
uniform to such employees.

LIVERIES.
Reference this Department’s circular letter No.FD(R)II-21/89/4455-4605

dated 8th October, 1989, and to further clarify that Uniform Allowance @ Rs.75/-p.m. has
replaced the Dress Allowance previously sanctioned under this Department’s circular letter
No.FD(R)II-21/89/1208-1358, dated 2nd April, 1989 and is admissible only to those
Government employees specified therein.

861

LIVERIES.
Reference this Department’s circular letter No.FD(R)II-21/89/4727-4847

dated 26th October, 1989, and to state that it may be treated as withdrawn with the
clarification that the nomenclature of Dress Allowance referred to in Finance Department’s
letter No.FD(R)II-21/89/1208-1358, dated 2nd April, 1989 has been changed as Uniform
Allowance which will be admissible to all the entitled/authorized categories with the
conditions laid down in Finance Department’s letter No.II-21/89/4455-4605, dated the 8th
October, 1989 in addition to categories specified in the letter referred to above.
2. It is however, required that the Administrative Departments shall furnish the

list and authority in support of entitlement/authorization of the same to the Finance
Department as asked for vide this department’s letter No.FD(R)II-21/89/4971-5101, dated the
1st November, 1989.
No.FD(R)II-21/89/5551-5681. Dated Quetta, the 27th November, 1989.
Subject :- GRANT OF UNIFORM FOR DRIVER.
Those employees (drivers are included) who are supposed/required to wear

uniforms, but they opt for the uniform allowance then Rs.100/-p.m. may be give in lieu of
Livery/Uniform.
No.FD(R)II-21/93/1328. Dated Quetta, the 7th July, 1994.

862
Subject :- SUPPLY OF WINTER/SUMMER LIVERIES TO QASIDS

WORKING IN SECRETARIAT.
Post of Qasids does not exist in Balochistan. However, Naib Qasids and other
entitled employees are allowed Rs.100/-p.m. as Uniform Allowance in lieu of Liveries.
No.FD(R)II-21/96/3428. Dated Quetta, the 31 st December 1996.
Subject :- GRANT OF UNIFORM FOR DRIVER.
Uniform Allowance and Washing Allowance is admissible to those who are

liveried persons. Since drivers are required to wear uniforms, therefore, Uniform Allowance
and Washing Allowance is admissible to them.
No.FD(R)II-21/97/18. Dated Quetta, the 7th January, 1997.

863
CHAPTER-XII
SECTION-1
MEDICAL TREATMENT AND

REIMBURSEMENT
(863 - 864)
865
Subject: PAYMENT OF MEDICAL CHARGES.
As a matter of rule re-imbuement of medical charges to employees in B-1 to
B-15 is admissible if they are indoor patient and in case of out-door patient they are paid
medical allowance of Rs.50/-p.m.
No.FD (R)II-16/90/306. Dated 30 – 01 –1990.
Subject: MEDICAL TREATMENT ABROAD EX-MINISTER FOR C&W

DEPARTMENT.
Finance Department agrees to relax the condition of providing the vouchers
for the re-imbursement of charges of medical treatment abroad, provided Ex-Minister
concerned gives a certificate for each item that the said amount has been incurred on his
treatment abroad for which he is not in a position to provide vouchers at this stage.
No.FD(R)III-27/90/. Dated 30-12-1990.
Subject: MEDICAL CHARGES CLAIM OF ASSISTANT PROFESSOR

GOVERNMENT DEGREE COLLEGE, QUETTA.
Under the Medical Attendance Rules rented private house is not admissible to
the Government servants. However, the Education Department may consider the case of the
officer and can pay / make a special grant out of the funds of “Education Foundation”, as
admissible under rules-6 of Balochistan Government Servants Benevolent Fund Part-I
(Disbursement) Rule, 1982.
No.FD(R)II-6/91/3108. Dated 2-7-1991

866
Subject: SANCTION OF RS.25,000/- FOR TREATMENT IN ADVANCE.
There is no provision for an advance for medical treatment. Only T.A

advance claim be granted. So far an other expenditure is concerned these are to be reimbursed
on production of receipts etc.
No.FD(R)II-16/90/5202. Dated 31st October 1991.
Subject: TREATMENT OF GOVERNMENT SERVANT ABROAD.
Government of Balochistan has not framed any hard and fast rules on the
subject. However, a policy for medical treatment abroad is under consideration.
No.FD(R)II-16/91/6171. Dated 18-12-1991.
Subject: RE-IMBURSEMENT OF COST OF MEDICAL CHARGES

INCLUDING RENT ETC.
Rents are not re-imbursed according to Medical Attendance Rules and it can
be relaxed by the competent authority.
No.FD(R)II-16/91/6172. Dated 18-12-1991.
Subject: FEDERAL GOVERNMENT MEDICAL ATTENDANCE RULES,

1990.
Finance Department has not adopted the Revised Medical Attendance Rules,
1990 of Federal Government. The cases for the Medical Treatment abroad are decided on
case-to-case basis on their merits on the recommendations of Special Medical Board.
No.FD(R)II-16/93/1777. Dated 20-7-1993

867
Subject: POLICY REGARDING MEDICAL TREATMENT ABROAD.
Decision has been taken by Provincial Cabinet in its meeting held on 8/9th
June, 1994 that there will be a complete ban on medical treatment abroad except Liver
transplantation and Heart transplantation.
No.FD(R)II-16/96/1734. Dated 24-8-1994
Subject: TREATMENT ABROAD POLICY.
Notification has been issued by the Health Department under which complete
ban has been imposed on medical treatment abroad except in the following cases:-
1. Liver transplantation.
2. Heart transplantation.
No.FD(R)II-16/94/4014. Dated 17-10-1994
Subject:- REQUEST FOR RE-IMBURSEMENT OF MEDICAL CHARGES

SPENT ON TREATMENT IN INDIA DURING EX-PAKISTAN
LEAVE.
Facility of medical treatment abroad has since been withdrawn by the

competent authority except in specific cases like heart / lever transplantation. Re-
imbursement is not admissible to an individual if his treatment does not fall in the specific
category.
No.FD(R)II-16/90/2591. Dated 20-8-1997

868
Subject: DECLARATION OF YOUNGER BROTHER AS DEPENDANT.
Under the Medical Attendance Rules 1959 wherein family has been defined as
under:-:
Family means wife / husband legitimate sons and

daughters and step children of Government Servant
residing with and wholly dependent upon him;
No.FD(R-1)II-16/97/551. Dated 18-5-1998
Subject: RELEASE OF FUND FOR MEDICAL TREATMENT IN

ADVANCE
Financial rules allow re-imbursement of Medical Charges and no advance

payment.
No.FD(SOI)19-(I)/2002-03/90. Dated 26-2-2003

869
SECTION-2
MINISTERIAL STAFF IN BALOCHISTAN AND

ADMISSIBILITY OF SECRETARIAT SCALES
OF PAY
(869 - 870)
871
Subject :- SECRETARIAT SCALES OF PAY - ADMISSIBILITY TO THE

MINISTERIAL STAFF IN NON-SECRETARIAT OFFICES.
At the time of integration, ministerial Government Servants in certain

combined Secretariat cum Heads of Departments/ Offices were in receipt of pay in the
Secretariat Scales. Also some ministerial staff of the Secretariats of the Integrating Units,
who were rendered surplus to the requirements of the West Pakistan Secretariat, have been
posted in non-secretariat offices against posts which carry lower scales than the scales in
which such staff drew pay on the date of integration. Government have considered the
question of affording protection of the higher scales to such staff. The following decisions
have been taken :-
(i) Ministerial Government servants of the previous integrating Secretariat or

Combined Secretariat-cum Heads of Departments/ Offices who had been
confirmed in the Secretariat Scales on or before 13th October, 1955, and
such of them who were officiating against permanent posts carrying the
Secretariat Scales and in clear vacancies on 13th October, 1955 will
continue to draw pay in the Secretariat Scales of pay in the offices of the
Heads of Attached Departments in posts carrying lower pay scales but of
corresponding status and responsibility. Such Government servants will
not be reverted to lower scales.
(ii) When those covered by clause (1) above, are promoted consecutively to
hold higher posts in the regular line they will be entitled in such higher
posts to draw pay in the original higher Secretariat Scales to which they
would have been entitled had they been appointed to corresponding
Secretariat posts in their unit of origin. Thus, for instance, a permanent
Assistant, who was in Secretariat Scale of pay in a combined office like
that of Inspector General of Police/Joint Secretary is promoted after 14th
October, 1955, as Head Assistant in Inspector of Police office, he will
draw the Secretariat pay and special pay prescribed for the post of Deputy
Superintendent/Head Assistant or an equivalent post in his unit of origin.
(iii) Those who were drawing pay in the Secretariat Scale on 13th October,
1955, in the Secretariat of integrating units or in the Secretariat cum-Heads
of Departments/Offices and who are not covered by clause (1) above, i.e.
they were neither substantively holding such posts nor were officiating
therein in clear vacancies, will be allowed to retain the Secretariat Scale in
the posts in which they are appointed in the offices of the heads of attached
department which may carry lower scales of pay but corresponding status
and responsibility. They will, however, have not right to the higher
Secretariat Scales on subsequent promotions in the non-Secretariat offices.
(iv) If, however, any official referred to in sub-paragraph (1) above is posted to
a post in a non-Secretariat office on his own request he shall be allowed
872
only the scale of the corresponding Secretariat post but shall not be entitled
to Secretariat Scales on promotion.
No. 1359-F.E.I-56, Dated the 15 th December, 1956 (Govt. of West Pakistan, Finance Department)
Subject :- SECRETARIAT SCALES OF PAY – ADMISSIBILITY OF – TO THE

MINISTERIAL STAFF IN NON - SECRETARIAT OFFICES.
Reference Finance Department’s circular letter No. 1359-FEi-56, dated the

15th December, 1956, on the subject noted above wherein some ministerial staff of the
Secretariat or Secretariat-cum-Heads of Departments/Offices of the integrating Units, who
were drawing Secretariat scales of pay were given certain protections in respect of scales.
2. The Government of West Pakistan have had under consideration that question
whether the consolidated scales sanctioned for the ministerial establishment of the West
Pakistan Secretariat should also be allowed to the ministerial staff of the category mentioned
above. After careful consideration of the matter, it has been decided that the Ministerial
Government servants who were entitled, under the orders contained in the Finance
Department’s circular letter referred to above, to retain the Secretariat pay scales of their
units of origin, should be allowed to opt for the consolidated scales sanctioned for the
corresponding posts of the West Pakistan Secretariat subject to the conditions mentioned in
the circular letter in question.
NO.-PC(I)-63/ 63.Dated Lahore, the 15th June, 1963 .(Govt: of West Pakistan Finance Department)
Subject :- SECRETARIAT SCALES OF PAY – ADMISSIBILITY OF- TO THE

MINISTERIAL STAFF IN NON-SECRETARIAT OFFICES.
Reference F.Ds, circular letter No. 1359-FEI-56, dated the 15th December,
1956 In partial modification of the orders contained in paragraph 1(1) thereof, the Governor
of West Pakistan is pleased to decide that ministerial Government servants of the previous
integrating Secretariats or combined Secretariats –cum-Heads of Departments/ offices who
had been confirmed in the Secretariat scales on or before the 13th October, 1955 and such of
them as were officiating against permanent posts carrying the secretariat scales and in clear
vacancies on the 13th October, 1955 would continue to draw pay in the existing Secretariat
pay scales, if they had opted for them, up till the 30th November, 1962 and in the
consolidated Secretariat pay scales in accordance with the instructions contained in Finance
873
Department circular letter No. FD-PC(I)63.63m dated the 15th June, 1963 even if they were
posted in the offices of Regional Heads of Departments e.g. Regional Directorate of
Education, Regional Additional Chief Engineers, Deputy Chief Engineers, etc, against posts
carrying lower pay scales but of corresponding status and responsibility.
NO. F.D. I (PR)3-7/59(Vol.III)SR-II(383)69.Dated , 15th April, 1969.(Govt: West Pakistan Finance Department)
Subject :- WEST PAKISTAN SECRETARIAT CONSOLIDATED PAY SCALES

ADMISSIBILITY OF-TO THE MINISTERIAL STAFF OF THE
INTEGRATING UNITS OF FORMER BALOCHISTAN AND
BALOCHISTAN STATES UNION POSTED IN NON-SECRETARIAT
OFFICES.
The question of admissibility of West Pakistan Secretariat Pay Scales to the

Ministerial staff of the combined Secretariat-cum-Heads of Departments/Offices of the
integrating units of Balochistan and Balochistan States Union has been examined in detail. It
is apparent from the various circulars issued by the West Pakistan, Finance Department that
the Ministerial staff of the former Balochistan Secretariat and Attached Departments/Offices
/Balochistan States Union are not entitled to the consolidated Secretariat Pay Scales.
However, as a special case, the Governor of Balochistan has been pleased to decide that such
persons of the aforesaid combined ministerial cadres who were confirmed in Balochistan and
Balochistan State Union Scales on or before the 13th October, 1955 and such of them as were
officiating against permanent posts carrying the said scales and in clear vacancies on the 13th
October, 1955 should be allowed to revise their options for the existing pay scales of former
Balochistan and Balochistan State Union during the period from 14.10.1955 to 30.11.1962
and for the West Pakistan Consolidated Secretariat Pay Scales with effect from 1st
December, 1962.
2. It has further been decided that such Drawing and Disbursing Officers under
whom the staff coming under the purview of this letter is now employed should re-fix their
pay according to the above decision, and to draw/disburse the arrears where due. The
Comptroller, Balochistan will arrange the verification of such re-fixations. The details of
over-draws, if any, should be calculated, compiled and forwarded to the Finance Department
along with service books of the individuals concerned for further orders.
874
3. It may be noted by all concerned that this order does not confer any right to
the said ministerial staff of the combined Secretariat-cum-Heads of Departments/Offices of
the integrating units of Balochistan and Balochistan States Union in respect of seniority over
the present Government servants of the Secretariat/other departments.
NO. FD(R)III-5/70, Dated Quetta, the 16th June, 1973.
Subject :- ADMISSIBILITY OF CONSOLIDATED SECRETARIAT PAY

SCALES TO THE PREVIOUS STAFF OF FORMER BALOCHISTAN
ADMINISTRATION / BALOCHISTAN STATES UNION.
While allowing the Secretariat Consolidated pay scales and fixing pay of such
staff, the instructions contained in policy circular letter No. 1359-FEI-56, dated 15-12-1956
read with No. FD-PC(I)-63, dated 15-6-1963, and No. FD.I(PR)3-
7/59(Vol:III)/SR.II(383)/69, dated 15-4-1969 issued by the former Government of West
Pakistan, Finance Department should be kept in view. After fixing the salaries of the staff
provisionally, the service books be sent to the Comptroller, Balochistan for necessary
verification. The arrears admissible on account of fixation of pay in the secretariat
consolidated pay scales be allowed immediately after receipt of the service books duly
verified from the Comptroller, Balochistan. Doubtful cases may kindly be referred to this
department for examination and decision.
2. Such Governments servants may be directed to exercise their options within

one month from the issue of this circular letter failing which they will be presumed that they
have opted for the prescribed/consolidated pay scales admissible to non-Secretariat Officers.
Undertakings should also be obtained from all concerned that they will refund what they have
received in excess by wrong fixation of pay in the Secretariat consolidated pay scale.
NO. FD(R) III-5 / 70. Dated Quetta, the 20th June, 1973.
875
SECTION-3
MISCELLANEOUS ADVICES
(875 - 876)
877
Subject:- ANNUAL INCREMENT DUE IN FAVOR OF EX-DISPENSER

QUETTA MUNICIPALITY QUETTA.
Local Government Department which is the Finance Department of Municipal

Employees is competent to relax the conditions of qualifications for the grant of increment.
Hence Administrative Department may decide the case independently on its merits.
U.O.No.FD(R)III-35/72, Dated 11th January, 1974
Subject:- PAYMENT OF ARREARS
The arrears on account of pay and allowances are being paid to the
Government servants frequently as a result of retrospective promotions, re-instatement etc by
the Audit without the knowledge/clearance of this Department. This is not correct and under
the circumstances in future no payment on account of any kind of arrears should be mad
without the specific and prior approval/sanction of the Finance Department.
The receipt of this letter may be acknowledged.
No.FD(R)VIII-2/70-75. Dated 23 rd August 1975
Subject :- FEES RECEIVED BY GOVERNMENT SERVANTS FOR PURELY

LITERARY, ARTISTIC OR SCIENTIFIC ACTIVITIES EXEMPTION
FROM THE OPERATION OF S.R.12.
The Governor Balochistan has been pleased to decide that the following shall
be added as the second sentence to the Note below SR-12.
2. The above rule also does not apply to fees received by the Government
servants for participation in a radio broadcast or television programme or contribution of any
article or writing of any letter to any newspaper or periodical if such broadcast or television
programme or such contribution or letter is of a purely literary, artistic or scientific character.
No.FD(R)VI-2/77, Dated Quetta the26th July, 1977.

878
Subject: NON-PAYMENT OF DUES OF OTHER DEPARTMENTS.
The Martial Law Authorities Quetta, have complained that most of the
Government Departments are not taking suitable steps for payment of the dues of the other
Departments like Telephone and Telegraph Departments and WAPDA etc. As a result of the
same these Departments are facing great inconvenience in receiving their payments.
2. It is therefore, requested to kindly take immediate necessary action and

arrange for payment of the dues of the Departments mentioned above under intimation to this
Department.
No.FD(A)X-23/74, Dated Quetta the 8th August, 1977.
NOTIFICATION.
The Government of Balochistan has decided to permit the Education

Department to make the appointment of untrained teachers having the prescribed academic
qualifications against those posts only which were fallen vacant up to 1-5-1978 and to
allow them to draw initial stage as fixed pay of the respective pay scale of the posts against
which the appointments are made.
NO. FD(R)VII-13/1978, Dated Quetta, the 13th May, 1978.
ORDER.
The Governor of Balochistan has been pleased to order that prior concurrence
of the Chief Secretary, shall invariably be obtained for hosting of official reception, lunches
and dinners. Expenditure in such cases shall not exceed Rs.1500/- in each case for which
prior sanction of the Finance Department would be necessary. In exceptional circumstances
where expenditure cannot be restricted to Rs.1500/- prior approval of the Chief Secretary
shall be obtained by the Department concerned.
879
2. Existing instructions on the subject would be deemed to have been modified

accordingly. These instructions will become effective from the date of issuance of these
orders.
No.FD(R)VI-2/81-EM. Dated Quetta, the 28 th July, 1981.
Subject:- DRAW OF AMOUNT ON ABSTRACT CONTINGENT BILL
It has come to the notice of this department that some of the

Offices/Departments have started drawing amount of Rs.1000/- through abstract bill almost
daily without rendering the account of previous bills and ignoring the instruction on the
subject.
2. Attention is again invited to para 308 & 309 of CTR-VOL-I, under which it
has been laid down that unless the amount drawn on abstract bill is fully consumed and
presented with necessary vouchers for adjustment within a maximum period of one month,
second abstract bill should be entertained drawn.
3. It is therefore, stressed that all the departments / Treasuries may follow these
rules strictly, and there should be no deviation in future at all.
No.FD(R)VI-2/82/1267-1337. Dated Quetta the 6 th May,1982.
Subject:- MAJOR DISTRICTS.
Federal Government has declared certain District as Major Districts in the

country vide Establishment Division’s letter No.2/2/74-AR.II, dated 23-02-1975. So far as
Balochistan is concerned the following Districts are the Major Districts :-
1. Quetta.
2. Zhob.
3. Loralai.
4. Kohlu.
5. Khuzdar.
6. Nasirabad.
U.O.No.FD(R)III-40/82/1662. Dated Quetta, the 6th June, 1982.

880
Subject :- DEPARTMENTAL EXAMINATION FOR SUB - ENGINEER
This Government as well as other Provincial Governments have strictly

followed the directives of the Federal Government under which passing of departmental
examination is a condition for the grant of BPS-16 to 25% of the diploma holder sub –
engineers.
No. FD (R) III-35/DE-82/441 . Dated Quetta the 30th November, 1982.
Subject:- AUDIT OF INSTITUTIONS RECEIVING GRANT-IN-AID FROM

GOVERNMENT
Please refer to rule 207 (3) of G.F.R Vol-I and to state that it has been decided
that the departments concerned may require the respective agencies which receive grant-in-
aid form the Government to provide the following certificate from their auditors, before
releasing grant-in-aid in future .
" Certified that the receipts of the society or other body etc:
include a grant from Government of
___________________We are satisfied that entire grant
except Rs._____ has been spent on the object for which it
was made with the specified time limit.
2. The unspent balance has not been surrendered. We have also satisfied over-
selves about the propriety of disbursement made form the grant.
No.FD(R)II-2/82/4472-4572. Dated 11 th December, 1982
Subject:- SANCTION FOR DRAW OF SIX MONTHS PAY

(LEAVE ENCASHMENT IN LIEU OF LEAVE PREPARATORY TO
RETIREMENT.
The Government servants stand retired from the date he is declared unfit for
retention in Government service by the Medical Board. As such they are neither entitled to
L.P.R. nor encashment thereof. Therefore, Finance Department regrets its inability to agree to
Administrative Department’s proposal.
No.FD(R)IX-2/86-398, Dated Quetta the 9th February, 1984

881
Subject :- REVISION OF LENGTH OF SERVICE FOR THE PURPOSE OF PAY

AND INCREMENT.
The question of revision of length of service for the purpose of pay and
increment on promotion to BPS-18 and above has been under consideration in this
department.
2. It has been decided, after due consideration, that the minimum length of
service (in scale 17 and above) prescribed for the purpose of drawl of pay and increment on
promotion to posts carrying BPS-18 and above shall henceforth be as follows :-
Basic pay scale of the post. Length of service.

18 5 years
19 12 years
20 17 years
21 22 years
22 22 years.
3. For calculating the service rendered in B-17 and above half of the service
rendered in B-16 and 1/4th of service rendered in scale below 16, shall be added for the
purpose of computing total length of service.
No.FD(R)III-40/86/3774-3874. Dated Quetta, the 11 th August, 1986.
Subject:- DATE OF BIRTH.
It is to clarify that generally date of birth recorded in the service book/other

documents at the time of first entry into service is taken as authentic and such entries in
records are not altered on the basis of the medical certificate.
2. In any case, if the applicant feels that his retirement order has been issued on
the basis of wrong entries in records, he may file appeal to the next superior authority for
disposal of petition under the service Rules. This is not a case, where Finance Department
can help the petitioner.
NO.FD(R )11135/88/1497, Dated Quetta the 9th May, 1988.

882
Subject:- COUNTING OF SERVICE TOWARDS PENSION AND LEAVE E.T.C
The services rendered by the official in the Provincial Assembly (if pension-
able) would be counted towards pension and leave. The Administrative Department may
please take action accordingly.
No.FD(R)IX-2/89/1839. Dated 17th April, 1989
Subject :- PERFORMANCE OF HAJJ AT GOVERNMENT EXPENSES BY LOW

PAID GOVERNMENT SERVANTS PROVISION OF FUNDS.
This Government is still providing the funds against the seats reserved for low
paid Government Servants for performance of Hajj on Government expenses.
Subject:- DEMAND OF P.W.D. EMPLOYEES UNION.
Attention is invited to the Law Department circular letter No.OPN: 5-1-

Law/92-II.160 dated 31st July. 1994, the contents of which letter are reproduced below:
“Union formed in Government Departments by the public servants are

no more in field. Thus no question for de-registration of the said Unions
are required. Therefore, it is advised that all Administrative Departments
may deal with them as Government employees and not to be allowed to
go on strike or form union or take part in Union’s activities. However, a
Government servant can be a member of the Association subject to the
condition mentioned in rule 30 of the Balochistan Govt. Servants
(conduct) Rules, 1970 and if a Govt. servant joins a association which
does not fulfill or act contradictory to the condition mentioned in rule 30
of the said rules then the said employees become guilty of misconduct as
defined in item (f) of sub rule 1 of rule 2 of the Balochistan Civil
servants, (Efficiency & Discipline Rules, 1992) and would be liable to
be proceeded against under the said rule.”
2. Administrative Department may please process the demands of the PWD employees
union accordingly. However, Administrative Department may settle the issues/demands
which pertain to them. For the items/issues such as creation of the posts etc, which have huge
financial implications and other repercussions, Administrative Department may prepare a
883
summary with specific recommendations and submit the same to the Chief Minister through
Finance Department.
NO.FD (R ) III-60/94. Dated Quetta the 16th August, 1994
Subject: REQUEST FOR RETAINING OF OLD PAY.
Under FR-23 an individual at his option can retain his old pay until the date on
which he has earned his next or any subsequent increment of old scale.
No.FD(R)III-40/96. Dated Quetta, the 8th January 1997
Subject :- PERSONAL LEDGER ACCOUNT.
The Government has decided that there will be non-lapsable PLA, including
Local Councils, beyond 30th June, 1988. All PLA’s will be lapsable and any amount left in
balance at the close of financial year will not be utilized without the fresh approval of the
Finance Department. Please ensure that no transaction of any PLA may be entertained /
honored beyond 30th June, 1998 without the prior approval of Finance Department regarding
revalidation of PLA.
No.(S.O-VII)13 (4)/97/1915-45. Dated Quetta, the 9th January, 1998.
Subject :- MAJOR DISTRICTS.
Attention is invited to the Federal Government letter No.3/16/74-AR-2, dated

th
30 August, 1975 where-under Federal Government has classified the following Districts as
Major Districts and has placed the post of Deputy Commissioners of this Districts in B-19 :-
1. Quetta.
2. Zhob.
3. Loralai.
4. Kohlu Agency.
5. Nasirabad.
6. Khuzdar.
7. Mekran.
U.O.No.FD(R)VII-10/98/1361.Dated Quetta, the 16 th September, 1998.

884
Subject:- PAYMENT OF SALARY TO THE GOVERNMENT SERVANT

UNDER DETENTION IN JAIL OR POLICE LOCK UP.
It is clarified that payment of salary be made to be suspended person who is

under detention/lock up, provided he authorizes someone to get his salary on his behalf.
No.FD(R)VI-14/2000/35, Dated Quetta the 21 st January, 2000
Subject :- PAYMENT OF INTERNET CHARGES.
No internet charges are allowed by this Provincial Government.
No.FD(R-I)VII-13/2003/1588. Dated Quetta, the 15th August, 2003.
Subject:- ABSORPTION
Apparently no financial implications are involved in case of Beside the

Department has also not indicated the specific point on which the views/comments of the
Finance Department are required. However, it is pointed out that that absorption is a subject
of S&GAD being a service matter and the Finance Department has no concern with the
subject case. Secondly different cadres are functioning on the strength of Provincial
Government under control of Department but in the Summary the Department has not
indicated the specific cadre in which the services of incumbent are to be absorbed.
2. It is further point out that the Regulation Wing of S&GAD has earlier tendered
advices in the absorption cases in Balochistan Text Book Board and Assistants Engineer in
Quetta Development Authority on 13-8-1981 and 31-5-1983 the same are reproduced as
under:-
“ It is not obligatory under pension or any other rules in force that a
Government Servant on deputation to another parent Department
before his retirement from Government Service. As such there is no
bar on allowing the individual to retire from Government Service while
on deputation in the Balochistan Text Book Board.
2. Assistant Engineer may be absorbed in Quetta Development Authority

provided that :-
The Recruitment Rules in Quetta Development Authority provided for
such a course.
885
Quetta Development Authority agrees to the permanent absorption of the

deputationist in cadre where he is serving on deputation.
3. It is advised that the S&GAD may re-examine/scrutinize the subject Summary

through Regulation Wing S&GAD in the light of previous advices/decisions in the same
nature cases.
Endorsement No. Dated 07-4-2004.
Subject:- CHECK LIST FOR RECEIPTS
A cheek list for Receipts is give below for examination and process of
Receipts Estimates before submission for consideration:-
1. Tender Fee.
2. Stamp paper duty
3. Cess, Fee, Charges etc
4. Fines, Penalties
5. Services rendered to anybody or agency
6. Rent of machinery equipment etc
7. Interest on investment
8. Sale & purchase of merchandise
9. Education, Training etc
10. Farming Research
11. Leasing of land, machinery & equipment
12. Transport fare, if plied for students, workers, staff etc

886
13. Disposal auction of unserviceable machinery, equipment, record.
14. Mess fee, Canteen rents, Cycle & M. Cycle stand fee
15. Property income. Any other area, concerning filed of activities.
U.NO.FD(SO)12(10)2004-05/2422-25 Dated Quetta the 7 th March,2005.
Subject:- SUPERNUMERARY POST.
Under sub-rule (1) of F.R 17 if a civil servant who is entitled to be promoted

from a particular date is, for no fault of his own, wrongfully prevented from rendering service
to the higher post is entitled to the grant of arrears of pay and allowances of such higher post
through proforma promotion or up-gradation arising from the ante-dated fixation of his
seniority.
2. S&GAD is required to frame a uniform policy to allow appropriate relief to all

such affected officers who after their regular promotion cannot actualize their promotion for a
long time due to one reason or other.
3. Proposal of the S&GAD to create supernumerary post in B-20 w.e.f. 7-5-05 to

31-12-005 in favour of individual for draw of difference of pay for the period during which
he had to work against B-19 post after promotion to B-20 is endorsed.
Endorsement No.PS/FS/1860, Dated 22nd April, 2006
Subject :- APPLICATION FOR PRIVATE WORK AFTER OFFICE HOURS.
Rule 16 of the Balochistan Government Servants (conduct) Rules, 1979 is

relevant in this case and no amount is required to be deposited out of the earnings by the
Government Servants allowed to undertake work after office hours in such cases.
NO. FD ( R-I)X-37/2006/1192, Dated Quetta, the 17th July, 2006.

887
ORDER.
In pursuance of Government of Pakistan Cabinet Secretariat, Establishment

division, Islamabad’s letter No.9/14/2005-E/5(DMG) 12th April, 2006 the Government of
Balochistan is pleased to adopt “ Incentive Package / Policy with effect from 12th April,
2006” in favour of Federal Government APUG officers of non-Balochistan domiciled origin
in the Province of Balochistan but posted under the Government of Balochistan.
2. The cost of the package which includes the following shall be met from the funds
provided by the Federal Government for the purpose.
i. Payment of Special Allowance @ 50% on running pay of the officer.
ii. Provision of free air ticket (economy class) to the officer and his / her family from
Quetta to the desired air linked city of Pakistan twice a year and on half rates twice a
year.
NO.13-25/70/SO-I(S&GAD) Dated Quetta the May, 2007
Subject:- ADMISSIBILITY OF ACCOMMODATION CHARGES AND

SUBSISTENCE ALLOWANCE TO CIVIL SERVANTS ATTENDING
NATIONAL DEFENCE COLLEGE/ADMINISTRATIVE STAFF
COLLEGE, COURSE.
The Government of Balochistan is pleased to allow the following package to

the officers of All Pakistan Unified Group, Police Service of Pakistan posted in this Province
and Provincial Government Officers on their nomination for a course of training at National
Defence College:-
i) Re-imbursement of actual accommodation charges in any of the Federal

Lodges/Provincial Lodges/Rest Houses.
ii) Subsistence allowance equal to the daily allowance admissible on duty away
from the place of posting.
888
iii) No conveyance allowance as the daily allowance is meant to cover such

expenses.
2. The above package will be admissible with immediate effect.
3. More-over, Provincial Government officers attending Administrative Staff

College Course shall also be entitled to the above mentioned package.
NO.FD(R-II)II-23/07/2168-2368/ Dated Quetta, the 28 th June, 2007

889
SECTION-4
MOVE OVER
(889 - 890)
891
Subject: - MOVE-OVER TO THE NEXT HIGHER BASIC PAY SCALE
Reference item 5 of this department’s circular letter No. FD(R)III-40-41/83-

3559 dates 27th august, 1983 according to which technical / professional categories of
Government servants have been allowed to move over to the next higher basic pay scale with
effect from 1st December of the year following the year in which they reach the maximum of
their basic pay scale. It has been decided that the first move over in the case of those who
reached the maximum of the basic pay scale on 1.7.1983 would take place with effect from
1.12.1984.
No.FD(R)III-(40-41) /83 Dated Quetta the 29th Nov: 1983
Subject: - SCHEME OF BASIC PAY SCALES AND FRINGE BENEFITS

TO CIVIL EMPLOYEES-MOVE OVER TO HIGHER BASIC PAY
SCALE.
The technical/professional categories of government servants viz : Doctors,

Engineers and experts of agriculture, Animal Husbandry, Forestry and archaeologist,
Educationists, Geologists, Meteorologist etc: have been allowed to move over upto B-20
without the condition of staying at the maximum for 3 years on the following conditions:-
(i) Move over shall be allowed in cases where an employee, who is otherwise
considered fit for promotion to higher post, cannot be promoted for want of
vacancy/post.
(ii) Normal promotion procedure as is observed in cases of promotion through the

competent authority shall be followed in allowing the move over.
2. It is further stated that in some quarters an impression appears to have been

found that the move over of government servants to higher Basic Pay scales has become
automatic and that orders of competent authorities are not required. It is hereby clarified that
the move over for Government servants drawing pay B-16 to B-20 is still subject to the
conditions laid down in rule 8(1) of the Balochistan (Grade 16-22) Civil services (Pay
Revision) Rules 1977 and no move over should be allowed unless the competent authority
has issued orders allowing it.
892
3. Further instructions with regards to constitution of departmental selection

committees for recommending the move over and further processing by services and General
Administration Deptt to obtain approval of the competent authority are being issued
separately.
No. FD (R) III- (40-41) /34-3389-3480 Dated Quetta the 28th October 1984.
Subject: - SCHEME OF BASIC PAY SCALES AND FRINGE

BENEFITS TO CIVIL EMPLOYEES MOVE-OVER
TO HIGHER BASIC PAY SCALE.
Reference this Department’s circular letter No.FD (R) III (40-41) /84/3389-
3480, Dated 28th October, 1984, the question regarding the category and qualifications of
Government Servants to become eligible for “MOVE-OVER” upto PBS-20 is still under
consideration, it is therefore, requested that MOVE-OVER may not be allowed to any
Government servant till further instructions.
No.FD (R) III (40-41) /84- 3763-3843 Dated Quetta the 18th Nov: 1984.
Subject: - SCHEME OF BASIC PAY SCALES AND FRINGE

BENEFITS TO CIVIL EMPLOYEES MOVE-OVER
TO HIGHER BASIC PAY SCALES.
Reference this Department’s circular letter No.FD (R) III (40-41) /84/3389-
3480, Dated 28th October, 1984, as laid down in sub para (ii) of para 1 normal promotion
procedure is to be observed while allowing the move over. In Balochistan the promotion
cases are channelized through Public Service Commission. In other provinces the promotion
is not in the jurisdiction of the Public Service Commission. In Balochistan therefore either
these cases processed through Public Service Commission or some Committees have to be
constituted. The Finance Department is of the view that there should be tow level committees
one for cases from B-16 to B-18 under Senior Member, B.O.R with Finance Secretary,
Secretary S&GAD and concerned Secretary as member and the other committee for B-18-B-
20 under the Chief Secretary with Finance Secretary, Secretary S&GAD and concerned
Secretary as member. These committees will scrutinize the cases of move over and make
recommendations to the competent authority for orders.
893
Since the constitution of Committee (s) for MOVE-OVER instead of referring

the cases to the Public Service Commission is the job of the S&GAD, it is proposed that the
cases may further be processed in the S&GAD.
No.FD (R) III (40-41) /85/1774 Dated Quetta the 18th March 1985.
Subject: - GUIDE-LINES FOR CONSIDERING MOVE-OVER CASES OF

PROFESSIONAL/TECHNICAL CATEGORIES.
Reference to this department’s letter of even number dated 28.10.1984, the

following instructions/ guidelines shall be followed while recommending/ considering the
cases of move-over :-
(a) A technical/ professional employee would be allowed only one move-over from
the scale of the post held by an eligible officer. He must fulfill the following
requirements: -
(i) he would be a regular member of professional or technical cadre eligible for such
mover-over
(ii) he should have completed the requisite length of service prescribed for promotion:
(iii) no penalty under the relevant rules was imposed on him during the last five years;
(iv) his confidential post pay scales are free from any adverse remarks;
1) satisfactory in the cases of move-over to B-17 to B-20

2) Generally good in cases of move-over to B-19 to B-20.
(v) he has not reached his present pat scale by move-over;
(b) A selection committee may postpone the consideration on any case :-

(i) if the officer is on long leave on is under suspension, or disciplinary aboard is
pending against him or he is on deputation abroad or posted to an ex-cadre post
abroad;
(ii) His C.R. Dossiers is in-complete or some other information is awaited ;
(c) Move-over shall be considered where no post/vacancy exists in the higher pay
scale in cadre. In case there is a vacancy, move shall not be considered unless the
promotion case is decided.
No. FD(R) III-40/58-M.O. Dated Quetta, the 14th November, 1985

894
Subject:- EXTENSION OF PRINCIPLE OF MOVE OVER TO ALL

EMPLOYEES OF THE PROVINCIAL GOVERNMENT.
The Government has been pleased to decide that the concession of move over
to the next higher pay scales (without having to wait at a maximum of pay scales for three
years) may be allowed to all employees of the provincial Government in BPS-16 to 19 from
1st December of the year following the year in which they reach the maximum pay scale ,
subject to the following provision :-
1. The cases of move over of employees from BPS-16 to BPS-17 and from 17 to 18
would be scrutinized and recommended by the move-over committee constituted as
follows:-
(a) member-I, Board of Revenue. Chairman

(b) Secretary Finance Department. Member
(c) Secretary, S&GAD. Member.
(d) Secretary of the concern Co-opted Member.
Department.
2. The cases of move-over of employees from BPS-18 to 19 and from 19 to 20 will be

scrutinized and recommended by a selection committee constituted as follows:
(a) Chief Secretary. Chairman.

(b) Secretary Finance Department. Member
(c) Secretary, S&GAD. Member.
(d) Secretary of the concern Co-opted Member
Department.
3. The cases would then be processed by the services and General Administration to
obtain approval the competent authority.
4. For move-over to BPS-18, the employees should have completed at least five years of
service in BPS-17. Services rendered in basic pay scales below 17 will be computed
according to the existing formula.
5. For Move-over to BPS-17 and 18, the employees should have earned from average to
good reports without any adverse entry during the last five years inclusive of the year
of move-over.
6. The eligibility of the employees for the move-over to BPS-19 and 20 would be subject
to their having completed the length of service of 12 and 17 years respectively in
BPS-17 and above. Services rendered in scales below 17 will be computed to the
existing formula.
7. For move-over to BPS-19 the employees should have earned generally good report
and for move-over to BPS-20 at least good or higher report without any adverse entry,
during the last five year inclusive of the year of the move-over.
8. In case the employee fails to fulfill the condition prescribed in (5) and (7) above, as
the case may be he shall wait at the maximum of the pay scale till he has earned in
succession the requisite number if report of the required standard without adverse
895
entry and his move over shall take effect from 1st December of the year in which last
such report is earned.
9. The move over shall not be construed to be a promotion to the post of the higher pay
scale, but the higher pay scale will be treated to be an extension of the existing basic
pay scale of the post held by the employee.
10. the employee shall not be allowed two successive move-over however if an employee
having moved over to a particular scale, is subsequently promoted to a post carrying
the same scale he may again become eligible for further move-over.
11. The pay of employees who are allowed the move-over shall be fixed at the stage next
above their existing pay in the lowed scale. No premature increments will be
admissible
12. In case of move over to BPS-20 no entertainment allowance senior post allowance
residence orderly or any other fringe benefits shall be admissible to employees.
13. The House Rent Allowance, which is collected with reference to the minimum of the
relevant Basic Pay scale shall be payable on the basic of scale in which the official
has moved over
2. The decision would be effective from 1st December, 1984 i.e. all those
employees who reached the maximum or pay scale 16 to 19 on or before 1st December 1983
would be eligible to be considered for move over to the next scale with effect from 1st
December 1984 No arrears would be admissible upto 30.11.1985 in so far as employees other
then professionals are concerned.
3. The guidelines for scrutiny of move over the selection committee / move-over
committee are contained in this department’s circular letter No FD(R)III-40/85/MO, Dated
14th November 1985.
4. All Administrative Department shall prepare a working paper for the selection
committee/ Move-Over Committee embodying the particulars of each officer as per proforma
given below:- .
Government of Balochistan _________________________ Department
Particulars of the officers for selection Committee/Move over Committee.
Name___________________________________Post held________________
Date of Birth ________________________________
Basic Pay Scale (Number and Scale )______________________________________
Present Pay Rs.____________________

896
1. i) Date of first appointment in Government service on regular basis and method of

appointment.
ii) Post and Scale of pay in which appointment was made
2. Date of appointment in the present post on regular basis and method of

appointment.
3. State how the officer has reached his present pay scale (i.e) by move over or by
appointment/promotion)
4. (i) Date of reaching the maximum of the pay scale
(ii) Date from which move-over to the next scale is admissible.

5. Seniority position in the cadre
(extract of seniority list to be appended
6. If the officer is on long leave of six months or more, leave preparatory to retirement,
deputation abroad or on posting abroad indicate the nature of absence, the
commencing date and the date of its expiry.
7. Whether there is a post in higher scale in the service cadre or group reserved for
promotion if so-
i) Its designation & scale

ii) number of vacancies available on the 1st December on which move-over is due
iii) Whether the government servant is eligible for promotion according to the
conditions laid down in the recruitment rules promotion.
8. Total length of service in pay scale 17 and above possessed by the officer on the 1st
December of the year on which move over is due (actual calculations should be
appended.
897
Analysis of confidential reports for the last 5 years.
Year Overall Work Output Quality integrity Fitness

Moral intell- for
General ectual Promotion
Assessment as made by the countersigning officer should be given.
9. Adverse entries (if any) during the above period Indicate the year nature of adverse
entry, whether it was communicated, Whether it was expunged or retained. (If a
representation against adverse remarks is pending, it should be indicated).
10. Whether under suspension. If so from which date.
11. Whether any disciplinary case in pending against him
12. Penalties, if any imposed during the last 5 years.
No. FD (R) III-40/M.O./-258-368.Dated Quetta the 6th Feb. 1986
Subject:- MOVE-OVER TO PROVINCIAL GOVERNMENT EMPLOYEES.
Reference this department’s circular letter of even number dated 6th February
1986 and to state that it has been decided to re-constitute the committees mentioned at sub-
para 1 and 2 of para 1 of said circular as under :-
(1) COMMITTEE FOR THE CASES OF FROM bps-16 TO BPS-17 AND

FROM BPS-17 TO BPS-18.
(a) Secretary concerned. Chairman.
(b) Deputy Secretary Member.
Finance Department.
(c) Deputy Secretary S& GAD. Member.
(d) Head of attached department Co-opted Member/
Secretary.
COMMITTEE FOR THE CASES OF FROM BPS-18 TO BPS-19 AND
(a) Member 1, Board of Revenue. Chairman.

(b) Secretary S& GAD Member.
(c) Secretary Finance . Member.
(d) Secretary of the concerned Co-opted Member.
Department.
(2) Cases after clearance by the respective committees will be submitted to the
competent authority formal approval.
No.FD(R)III-40/86-M.O. 1166-1265 Dated Quetta, the 31st March , 1986

898
Subject:- MOVE-OVER PROVINCIAL GOVERNMENT EMPLOYEES.
Reference this department’s circular letter of even number dated 6th February,
1986 and state that it has been decided to re-constitute the committees mentioned at sub-para
1 and 2 of para 1 of the said circular as under :-
(1) COMMITTEE FOR THE CASES OF MOVE-OVER FROM BPS-16 TO

BPS -17 AND FROM BPS-17 TO BPS-18
(a) Secretary concerned Chairman

(b) Deputy Secretary Member.
Finance Department.
(c) Deputy Secretary S& GAD. Member.
(d) Head of attached department Co-opted Member/
Secretary.
(2) COMMITTEE FOR THE CASES OF FROM BPS-18 TO BPS-18 AND

(a) Member 1, Board of Revenue. Chairman.

(b) Secretary S& GAD Member.
(c) Secretary Finance . Member.
(d) Secretary of the concerned Co-opted Member/
Department. Secretary.
(2)
Cases after clearance by the respective committees will be submitted to the
competent authority formal approval.
No. FD(R)III-40/86-M.O. 1166-1265. Dated Quetta, the 31st March 1986.
Subject :- MOVE-OVER TO PROVINCIAL GOVERNMENT EMPLOYEES

DEFINITION OF COMPETENT AUTHORITY.
Refer to this department’s letter of even number date 31st March, 1986, the
COMPETENT AUTHORITY mentioned in para 2 of above referred letter is defined as
under :-
Competent Authority.
1) Move over cases from B-16 to B-17 Chief Secretary.
And from B-17 to B-18.
2) Move over cases from B-18 to B-19 and Chief Minister

B-19 to B-20.
No. FD (R) III-40/M.O/- 1490-1511.Dated Quetta, the 14th April, 1986

899
Subject :- ADMISSIBILITY OF SPECIAL PAY OF LOWER POST ON

MOVE-OVER TO THE NEXT HIGHER SCALE.
The question of allowing special pay of the post from which an officer has
moved over to the next higher pay scale has been under consideration in this department. It
has been decided after due consideration, that an officer who has been allowed move-over to
the next higher pay scale shall continue to draw special pay, if any, of the sanctioned scale of
the post from which he/she has been allowed the move-over.
2. However, where special pay is admissible as a percentage of basic pay it

would pay it would be admissible after move-over on the basis of the maximum of the lower
sanctioned scale of the post. The officer would continue to draw such special pay till he is
promoted or is transferred to some other post which does not carry that special pay he will be
entitled to the lower special pay.
No.FD(R)III-12/86/3364-3462 Dated Quetta the 7th August, 1986.
Subject:- MOVE OVER TO PROVINCIAL GOVERNMENT EMPLOYEES

FROM BPS-18 TO BPS-19 BPS-19 TO BPS-20.
Reference para 1 (2) of this Departments; letter of even number dated the 31st
March, 1986 on the subject cited above and to state that Deputy Secretary (Services),
Services and General Administration Department will henceforth act as Secretary of the
Committee for the move over cases BPS-18 to BPS-19 BPS-19 to BPS-20. It is requested that
all such cases of move over may please be referred to the Services and General
Administration Department for scrutiny of the cases and getting approval of the Move over
Committee No.II.
No.FD(R)III-40/86/M.O.4937-5013 Dated Quetta the 20th October,1986

900
Subject:- EXTENSION OF THE PRINCIPLE OF MOVE-OVER TO ALL

Reference this department’s circular letter No.FD(R)III-40/86-M.O.258-368,

Dated the 6th February , 1986, the following shall be added as sub para (14) of para 1 of
above referred letter :-
(14) In the case of officers appointed by initial recruitment to post in BNPS-18 and
BPS-19 the minimum length of service for the purpose of move-over to BPS-
19. and BPS-20 shall be as follows :
For BPS-19 7 years in BPS-18

For BPS-20 12 years in BP-18 and above.
OR
5 years in BPS-19.
No.FD(R)III-40/86-M.O.-6138-6230 Dated Quetta the 23rd November, 1986.
Subject:- CONCESSION OF MOVE-OVER OF GOVERNMENT

EMPLOYEES TO THE NEXT HIGHER PAY SCALES.
It is to clarify that parent government/department in the case of deputationist

means the administrative department of provincial Government which control the concerned
autonomous bodies/corporation etc.
NO.FD (R) III-40/86-M.O. – 256-630 Dated Quetta the 27th November, 1986
Subject:- MOVE OVER POLICY PROMOTION POLICY
As per guidelines for the move over it has been laid down that
i) There should be no adverse entry during the last five years

ii) No penalty should have been imposed during the last five years
2 Under the revised policy of promotion, the Officer being considered for
promotions required to obtain the prescribed percentage of marks calculated on the basis of
A.C.Rs o entire service. In this way a person who is otherwise eligible for promotion on the
basis of qualification of his ACRs may not be eligible for move over to the next scale for
reasons of earning an adverse entry or for reasons of award of a penalty once during last five
years.
NO.SO(R)III-36/86/FSC-6412 Dated 7th December 1986

901
Subject:- APPROVING AUTHORITIES FOR MOVE OVER

TO BPS-19 AND B-20
It is clarify that cases of move over to BPS-19 and 20 of Federal Government

servants serving in this province would be processed by the Provincial Government and
thereafter their cases would be submitted to the Establishment Division for approval.
However move over upto BPS-18 to such employees would b e approved by the Provincial
Government.
NO.SO(R)III-40/87/MO/373-90 Dated 21st January 1987
Subject:- MOVE OVER TO PROVINCIAL GOVERNMENT EMPLOYEES

DEFINITION OF COMPETENT AUTHORITY.
In the case of employees for BPS-1 to B-15, to allow them move over there is
not Move over committee. Competent authority can issue orders after observing conditions
laid down such as A.C.Rs etc
NO.SO(R)III-40/87/MO/601 Dated 1st February 1987
Subject:- GUIDE-LINES FOR CONSIDERING MOVEOVER CASES

PROFESSIONAL/TECHNICAL CATEGORIES- EXTENSION OF
PRINCIPLE OF MOVE-OVER TO ALL EMPLOYEES OF THE
PROVINCIAL GOVERNMENT.
Reference this department’s circular letter No.FD(R)III-40/85-M.O.-258-

368, dated 14th November 1985 & No.FD (R)III-40/86-M.O.-258-368, dated 6th February,
1986, it has been decided to revise the criterion for MOVE OVER from B-19 to B—20. The
following amendment is, therefore, made in the above referred letter:-
(i) clause iv (2) of para 1(a) of this department’s letter dated 14.11.1985 maybe
substituted with the following :-
(2) are generally good in the case of move-over to scale-19
(ii) In clause iv(2) of para 1(a) of this department’s letter dated 14.11.1985 the
following new clause (3) may be added :-
(3)are good for the last three years for move over to BPS-20
(iii) Para 1 (7) of this department’s letter dated 6.2.1986 maybe substituted with
the following:-
902
“For Move Over from B-19 to B-20 at least three good report without any
adverse entry during the last five years. The period of five years shall be
inclusive of the year of Move-Over”
No.FD (R)-III/40/86 Dated Quetta, the 5th May 1987
Subject :- MOVE-OVER.
Move over is allowed against the substantive post where no up-gradation / re-
designation of post is involved otherwise on reversion from or after abolition of the ex-cadre
post person would have to be reverted to his original post in the cadre.
No.FD (R)III-40//87/MO/4684-85 Dated Quetta, the 22nd September 1987
Subject :- MOVE-OVER TO NEXT HIGHER BASIC PAY SCALE .
Since by move over the status of the individual is not changed thus no post in
higher scale is required to be created.
No.FD (R)III-40/87/5795 Dated Quetta, the 26th November 1987
Subject :- MOVE-OVER.
It is clarified that in respect of those government Servant whose pay has been
fixed at the maximum of a Revised pay scale on 1.7.1987, the move over subject to
fulfillment of other conditions, shall be admissible on 1.12.1988 and not on 1.12.1987.
No.FD (R)III-40/M.O.5979-6059 Dated Quetta, the 16th December 1987
Subject :- MOVE-OVER SERVICE RENDERED IN OTHER DEPARTMENT
It is to clarify that the service rendered by an employee on regular basis in

other Government department under the Federal/ Provincial Governments may be included in
the length of service for move-over subject to the conditions that :-
(i) there is no break in service between the period of previous service rendered by
an employee in other government departments, under federal or provincial
Governments and the service rendered by him in the existing provincial
Government department and that his previous service in other Government of
pay in the new/ existing provincial Government Department with approval of
the competent authority : and
903
(ii) The period of leave without pay should be excluded in calculating total service
required for move-over.
(iii) It is also clarified that in such case, no benefit of service in BPS-16 and below,
if any shall be admissible, except where first initial appointment has taken
place B-16 and below.
No.FD (R)III-40/88/M.O.257-350. Dated Quetta, the 2nd February 1988

Reference this department’s circular letter No.FD (R)III-40/86-M.O./258-368,

th
dated the 6 January, 1986’ the Government has decided that para 1(11) of the circular letter
referred to above shall be replaced by the following, with immediate effect:
(11) The pay of the employees who are allowed the move-over shall be
fixed at the stage next above their existing pay in lower scale. No
premature increment will be admissible. However, in case of officers
who have moved-over from B-19 to B-20 and are subsequently
promoted on regular basis, they will continue to draw the salary at the
same stage , until such time next increment becomes due in basic pay
scale ( B-20 ) under the normal rules.
No.FD (R)III -40/88-M.O Dated, Quetta the 4th August, 1988
Subject:- GRANT OF MOVE-OVER.
That those levy men who are borne on regular establishment are entitled to
the benefit of move over.
NO.FD (R) III-40/90-MO/1457 Dated Quetta, the 17th May, 1990
Subject:- GRANT OF MOVE-OVER FROM B-17 TO B-18.
Move-over is allowed to those who reached the maximum of the scale through
selection grade.
NO.FD (R) III-40/90 Dated Quetta, the 28th November, 1990

904

EMPLOYEES OF THE PROVINCIAL GOVERNMENT
Reference this Department’s circular letter NO.FD(R)III-40/M.O/5979-6059,

dated 165th December 1987, that the matter has been re-examined in this department and the
competent authority has decided to allow move-over to the next higher scale with effect from
1.12.1987 to all Government employees (BPS 1-19) who had reached the maximum of their
basic pay scale on 1.12.1986. However, no arrears would be admissible prior to issue of this
letter.
NO.FD (R) III-40/90/MO/6556-6650, Dated Quetta, the 9th December, 1990
Subject:- MOVE-OVER OF EMPLOYEES OF PROVINCIAL

GOVERNMENT FROM B-16 TO B-19
Reference this department’s letter of even number dated 6.2.1986, that the
following shall be the part of the instruction referred to above:-
(1) Administrative Secretaries/ heads of attached departments should initiate the cases
of the officers who become due to move-over instead of waiting for request for
move-over by the officers in accordance with the existing rules. This could be
done on the information by the section officer on the basis of last pay draw and
pay slips etc. of the officers.
(2) Page-2 of the prescribed Proforma for “Move-Over” should be attested/signed by

the Administrative Secretaries.
(3) In case of non-availability of any ACR in respect of any officer for specific
period, a certificate should be recorded and placed in the ACR dossier of the
officer/non-writing the CR of the officer.
No.FD (R)III -40/89/M.O.6761-6861 Dated Quetta, the 17th December, 1990
Subject:- COUNTING OF ARMY SERVICE FOR THE PURPOSE OF MOVE-

OVER IN RESPECT OF ARMY OFFICERS INDUCTED IN CIVIL
POSTS ON REGULAR BASIS.
The federal Government has decided that the commissioned service rendered
by an officer in the armed forces prior to induction into the civil post on regular basis under
part-II of induction policy referred to above may be included in the length of service for the
purpose of grant of move-over subject to the following conditions:-
905
(i) There is no break in service between the previous commissioned services

rendered by them in the exiting Government department besides such
commissioned Service has also been counted towards fixation of pay in the
existing Government department.
(ii) He is not drawing pension against the service rendered in the armed Force.
No.FD(R) III-40/89/M.O Dated Quetta, the 17th December, 1990
Reference this department’s letter NOFD(R)III-40/90/MO/2507-80, dated 8th

July, 1990, on the subject cited above and to say that it has been decided to re-constitute the
committee NO. 2 as appended to para-1 of the said letter as under :-
2. COMMITTEE FOR THE CASE OF MOVE-OVER FROM PBS-18 TO

19 AND FROM BPS-19 TO BPS-20
(a) Chairman, BDA Chairman.
(b) Secretary, S&GAD. Member.
(c) Secretary, Finance. Member.
(d) Secretary of the concerned department Co-opted Member.
NO.FD (R) III-40/90/M.O/1183-1200/ Dated Quetta, the 2nd March, 1991
Subject:- MOVE-OVER PROVINCIAL GOVERNMENT SERVANTS.
Reference this department’s letter No.FD(R)III-40/90/M.O/1183-1200, dated

2nd March 1991, on the subject cited above and to say that it has been decided to re-constitute
the committee No.2 appended to para-1 of the said letter as under :-
2. COMMITTEE FOR THE CASE OF MOVE-OVER FROM BPS 18 TO

19 AND FROM BPS-19 TO BPS-20.
(a) Senior Member Board of Revenue. Chairman

(b) Secretary, S& GAD. Member.
(c) Secretary, Finance. Member
(d) Secretary of the concerned department Co-opted Member.
No.FD(R)III-40/90/M.O.1401-1500 Dated Quetta, the 12th March 1991

906
Subject:- MOVE-OVER TO THE EMPLOYEES B-1 TO B-15.
It is clarify that there is no bar on the 2nd Move-over for the employees upto
BPS-15.
No. FD(R)III-40/89/M.O Dated Quetta, the 11th April, 1991

Reference this department’s circular letter NO.FD(R)III-40/90/M.O/6556-

6650, dated 9th December, 1990, the matter has been reconsidered in the Finance and it has
been decided to allow arrears on account of Move-over with effect from 1.12.1987 to all the
provincial Government employees.
NO.FD(R)III-40/MO/91 Dated Quetta the 8th October, 1991
3rd and more move over are also allowed to employees in B-1 to B-15 Order of
the Finance department allowing 2nd Move Over is effective from the back
date for the purpose of fixation only and no arrears (if any) are admissible.
However, in the cases where 2nd Move-over has already been allowed by the
Departments there will be no recovery from individuals.
NO.FD(R) III-40/M.O/91/ Dated Quetta, the 9th October, 1991
Subject:- MOVE OVER TO B-20
The Move-over upto B-20 is admissible from 1st December of the year
following the year in which individuals reach the maximum of pay scales. It has further been
stated in the policy letter regarding move-over that an employee shall not be allowed two
successive Move-over However, if an employee having Moved-over to an particular scale is
subsequently promoted to a post carrying the same scale he again become eligible for further
Move-Over.
2. There are some instances in which an employee of B-16 was getting pay in B-17 by
virtue of Move-over. He reached the maximum of B-17 on 1.12.1986 or so. He is not eligible
to get second Move-over. He was then formally promoted against the post in B-17 on
907
30.3.1989 as per policy this is the presumption of this Government that he can be Moved-
Over to B-18 w.e.f. 1.12.1989.
No.FD(R)III-40/91/5249-52. Dated Quetta, the 10th November 1991
Subject:- MOVE OVER FROM B-18 TO B-19
Move-Over can only be allowed by the first day of December, after

completion of one year service at the maximum of the pay scale.
NO.FD(R)III-40/92/MO/ Dated Quetta, the 22nd January, 1992
Subject:- PROMOTION AND ADJUSTMENT OF ADMIN OFFICE

SCIENCE EDUCATION PROJECT QUETTA FROM B-16 TO B-17
The post of Administrative Officer does exist/carry B-17 but its selection
grade is B-17. Since the individual is already working in B-17 as selection administrative
officer, he is therefore, entitled to move-over to B-18 as per existing policy/rules.
No.FD(R)III-40/M.O/ 1204. Dated Quetta, the May 24, 1992

EMPLOYEES.
Various references have been received in this Department enquiring as to

whether the employees, who reached the maximum of their scale on 1.12.1990 and remained
at maximum of the revised pay scale on 1.6.1991 are eligible for move-over to the next
higher scale w.e.f. 1.12.1991.
2. The matter has been examined in this department and it is clarified that the
move-over to the next higher scale is admissible w.e.f 1.12.1991 to all employees (B-1 to 19)
who had reached the maximum of their basic Pay Scale on 1.12.1990 and remained at the
maximum of revised basic pay scale on 1.6.1991 subject to the condition that they fulfill
other conditions according to the existing policy.
908
3. It is also clarified that all the employees who have been granted selection
grade w.e.f. 1.6.1991 with their pay fixed at the maximum of the revised basic pay scale and
were also at the maximum of pay scale on 1.12.1990 be entitled for the move-over to the next
scale w.e.f 1.12.1991.
No.FD(R)III-40/92.M.O Dated Quetta, the 26th July, 1992
Subject:- EXTENSION OF THE PRINCIPLE OF MOVE OVER TO ALL

Reference this department circular letter No.FD(R)III-40/86-M.O-258-368

dated 6th February, 1986 and amend para-10 there of as under :-
“The employee shall not be allowed two successive move-over. However, if

an employee having moved over to particular scale, is subsequently promoted
/granted selection grade to a post carrying same scale he may again become
eligible for further move-over.
No.FD(R)III-40/1992/M. Dated Quetta, the 3 rd August, 1992
Subject:- GRANT OF MOVE OVER.
That since Assistant Director Food was due for Move-Over on 1.12.1988 i.e
before the date he was censured, this censure imposed on 1.1.1989 will not debar the Officer
from Move-over. However, this penalty can be taken into account for any further move over /
promotion.
NO.FD(R)III-40/1992/ Dated Quetta, the August 31st 1992
Subject:- GUIDELINES FOR CONSIDERING OF MOVE-OVER OF

EMPLOYEES IN B-16 TO B-19.
Reference this department’s circular letter No.FD(R)III-40/86-M.O-258-368

dated 6th February, 1986, and to clarify that the A.C.Rs referred to there-in means consecutive
A.C.Rs for the last five years including year of Move-Over and not a haphazard A.C.Rs.
No.FD(R)III-40/1992/2799-2899 Dated Quetta, the August 31st , 1992.

909
Subject:- GRANT OF MOVE OVER TO GOVERNMENT EMPLOYEES UPTO

BPS-15
For the purpose of move over to the Government employees from B-1 to 15,
no committee has been constituted. Appointing authority after observing the A.C.Rs of the
individual can allow move-over to such category. However, for prescribing a formal
procedure matter is under consideration in consultation with other provinces.
No.FD(R)III-40/1992 Dated Quetta, the September 20, 1992
Subject:- GRANT OF MOVE OVER TO CIVIL EMPLOYEES MINUTES OF

THE MEETING OF ANOMALY COMMITTEE.
The matter was referred to Finance Division, Islamabad and their reply is re-
produced below:
“an officer who reached the maximum of old BPS-19 but his pay could not be
fixed at the maximum on 1.6.1991 of revised and extended BPS-19 would be
eligible to move-over to BPS-20 when he would reach the maximum of the
existing scale )BPS-19) provided he fulfills the other prescribed conditions on
the subject”.
NO.FD(R)III-57/93 Dated Quetta, the 11th December, 1993
Subject:- GRANT OF RELAXATION OF ONE DAY SHORT OF STAY FOR

MOVE-OVER
The matter was referred to the Federal Government, Islamabad and their reply
is re-produced below:-
“The Officer who reached the maximum of a BPS- on 2nd December 1989 will
have to wait till 1st December 1991 for becoming eligible to Move-Over to the
next higher scale of pay”
NO.FD(R)III-57/93 /Dated Quetta, the 11th December 1993
Subject:- MOVE – OVER.
The following are the conditions for the second Move-over:-
i) Stay for one complete year at the maximum

ii) Formal promotion to the scale/ grade from which second Move-over is being
allowed
iii) There has been no change in the pay scale/ pay on formal promotion.
910
2. The condition for the staying for one year after regular promotion in a scale in
which the Government servant has been drawing pay by virtue of Move-over is not
applicable.
NO.FD(R)III-40/M.O Dated Quetta, the 18th July, 1994
Subject:- GRANT OF MOVE-OVER TO B-19.
The move-over is admissible on the first of December of the year in which

formal promotion to the same grade in which an individual is already drawing pay by move-
over or so takes place.
No.FD(R)III-40/M.O Dated Quetta, the 3rd October , 1994

EMPLOYEES OF THE PROVINCIAL GOVT.
As per Move-over policy a Government employee is allowed second move-

over, provided he is formally promoted to the moved-over scale.
NO.FD(R)III-40/M.O Dated Quetta, the 11th October, 1994
Subject:- GRANT OF MOVE-OVER TO THE EMPLOYEES OF

BALOCHISTAN GOVERNMENT IN BPS-1 TO 15.
The cases of move-over of employees in BPS(1-15) shall henceforth be

considered by the following committee:-
1. Head of the attached Department Chairman
2. Senior Officer of (B-18) of Member
Provincial headquarter
3. Section Officer of the Department Concerned Member/ Secretary
NO.FD(R)III-40/M.O/1993-2023 Dated Quetta, the 25th May, 1995.
Subject::- GRANT OF MOVE-OVER EXTENSION OF PRINCIPLE OF MOVE

OVER.
References have been received enquiring whether the employees (BPS-17 and
above) who were at the maximum of their pay scales on 31.5.1994 are entitled to the grant of
911
annual increment on 1.12.1994 or otherwise. The matter has been considered and it has been
found that employees in B-17 to 19 who reached the maximum of relevant pay scale on
1.12.1993 and where at the maximum on 31.5.1994 shall be eligible for the grant of move-
over from 1.12.1994. Financial benefit shall accrue from 1.6.1995.
NO.FD(R)III-40/95/M.O-3123-3253 Dated Quetta, the 24th October, 1995

BALOCHISTAN GOVERNMENT IN BPS-1 TO 15.
Reference this department’s circular letter NO.FD(R)III-40/M.O/1993-2023

dated 25th May, 1995 on the subject cited above and to say that :-
1) the consideration of move-over cases in respect of employees in BPS 1-15
may be postponed if disciplinary action is pending against them and
2) if the employee is exonerated from All the charges he will get move-over from
the due date with all financial benefits but if he is penalized as result of the
disciplinary section, he will have to wait for the next 4 years for the grant of
move-over.
NO.FD(R)III-40/M.O/2992-3122 Dated Quetta, the 24th October, 1995
Subject:- GRANT OF MOVE-OVER - FIXATION OF PAY.
It has been noticed that in move-over cases fixation is being made as on

promotion i.e. by allowing an additional increment in the existing pay.
Attention is, therefore, invited to para-1(11) of this department’s circular letter

NO.FD(R)III -40/86-M.O/258-368 dated 6.2.86 where in it has clearly been stated that :-
“the pay of employees who are allowed move-over shall be fixed at the stage
next above their existing pay in the lower scale. No pre-mature increment will
be admissible.”
It is requested to kindly dispose of cases of fixation of move-over strictly in

accordance with the rules and cases where fixation has not been made so, revised salary slips
may be issued and recovery may also be made.
NO.FD(R)III-40/M.O/121-155 Dated Quetta, the 11th February, 1996

912
Subject:- REPRESENTATION FOR REVIEW OF REJECTION ORDER BY

MOVE-OVER COMMITTEE HELD ON 11.3.1989, REGARDING
GRANT OF MOVE-OVER FROM BPS-18 TO BPS-19, SINCE 1988, IN
THE LIGHT OF RULING OF HON’ABLE SUPREME COURT 1995
SCMR-8.
As per policy, for move-over at least three good reports without any adverse
entry during the last five years are required for move-over to B-20 for the admissibility of
move-over to B-19 two good reports without adverse entry may therefore be considerer
sufficient. This is also the ruling of the Hon’able Supreme Court.
NO.FD(R)III-40/M.O Dated Quetta, the 30th May, 1996
Subject:- MOVE-OVER OF PAY FROM B-18 TO B-19
As per standing instructions on the subject two successive move-overs are not
allowed to the employees in B-16 and above. However, they are eligible for further move-
over if they are subsequently promoted to the post carrying the same scale under which they
are drawing pay by move-over.
NO.FD(R)III-40/M.O. Dated Quetta, the 30th May, 1996
Subject:- EXTENSION OF THE PRINCIPLE OF MOVE OVER TO ALL

EMPLOYEES OF THE PROVINCIAL GOVERNMENT
The enquires have been received from various quarters requesting this
Department to clarify if the remarks “ Not yet fit for promotion” entered in the ACR of
Government servant has any bearing for the grant of move over and to be counted as adverse
remarks. The matter has been examined in this Department and it has been decided that since
the entry in the ACR “Not yet fit for promotion:” relates to promotion, the above entry may
not be taken in-to account while allowing move over to a Government servant subject o
fulfillment of the other prescribed condition.
2. It is further pointed-out that proposals for move over are received, for
consideration of the move over committee where the candidates are not even eligible for
move over concession. Resultantly, considerable time and energy is wasted on unnecessary
scrutiny of the cases during meeting of the committee. It is therefore emphasized that unfit
913
cases may not be forwarded and placed in the Committee in case of doubt, clarification may
be obtained form Finance Department well in time
No. FD(R)III-40/M.O. Dated Quetta the 28th October, 1996
The remarks “Not yet fit for promotion” are ignored for consideration of move-over
cases,
(1) It is a considered view of both Establishment Division and the Finance
Division.
(2) Move-over is not a promotion.
(3) Relaxations can be allowed in certain cases.
No.F.9(7)R.3/96.Pt. Dated Quetta the 13th March 1997.

BALOCHISTAN GOVERNMENT IN BPS-1 TO 15
Reference this Department’s circular letter of even number dated 25th May,
1995 on the subject cited above and to say that orders to allow move-over to the employees in
B-1 to 15 will be issued by the heads of attached departments after the approval of the
committee constituted for the purpose.
It has further been decided to delegate the powers to the commissioners/
Deputy commissioners to allow move-over to the levies personnel as under:-
1. Move-over to the Levies personnel in BPS-1 to 10

2. Move-over to the Lives Personnel in BPS-11 to 15
NO.FD(R)III-40/97/M.O/1476-1576 Dated Quetta, the 25th March, 1997
Reference this Department’s circular letter NO.FD(R)III-40/89/M.O dated 11 th

April, 1991 read with letter NO.FD(R)III-40/M.O/91/4401 dated 9th October, 1991 and to
clarify that there is no bar on the grant of consecutive move-over i.e. 2nd , 3rd etc: to the
employees upto BPS-15.
NO.FD(R)III-40/M.O/2331-2421 Dated Quetta, the 7th June, 1997

914
ORDER
The following committee is hereby constituted to make recommendations for

the cases of move over of the employees of B-1 to 15 of High Court of Balochistan and
Subordinate Courts in Balochistan :-
1. Registrar Chairman
Balochistan High Court
2. Deputy Secretary (Services-I Member
S&GAD.
3. Deputy Registrar of Member
Balochistan High Court
NO.FD(R)III-40/M.O/2445-48 Dated Quetta, the 16th June, 1997
Subject:- GRANT OF MOVE OVER FROM BPS-18 TO BPS-19 TO BCS/B-17

OFFICERS (SELECTION GRADE)
That previous Govt; service rendered in BPS-16 as well in BPS-3 to 15 by

officers of Balochistan civil service in B-17 and above is also counted / computed for the
purpose of move over. Cases in question may , therefore, be disposed of accordingly.
NO.FD(R)III-40/M.O Dated Quetta, the 8th August, 1997
Reference this Department’s circular letter NO.FD(R)III-40/86-M.O.1166-

1265 dated 31st March, 1986 read with NO.FD(R)III-40/M.O/1993-2023 dated 25th May,
1995 under which the following committees have been constituted:-
1. Committee for the cases of move-over of employees from B-16 to B-17 and B-17
to B-18
a) Secretary concerned Chairman

b) Deputy Secretary Finance. Member
c) Deputy Secretary S&GAD Member
d) Head of attached department. Co-opted Member/Secretary
2. Committee for the move-over cases from B-18 to B-19 and from B-19 to B-20.
915
a) Senior Member of Boar of Revenue Chairman

b) Secretary, S&GAD. Member.
c) Secretary Finance Member.
d) Secretary of the department concerned Member
e) Deputy Secretary S&GAD Secretary
3. Committee for the case of move-over of the employees in B-1 to 15
a) Head of the attached departments Chairman

b) Senior Officer of the provincial Member
Headquarter (B-18)
c) Section Officer of the department Member/Secretary
Concerned.
Since it is not clear as to which of the above committee may consider the cases
of move-over from B-15 to 16, it has now been decided that committee No 3 above headed
by the Head of the attached department may consider cases of move-over from B-15 to 16.
NO.FD(R)III-40/M.O/97 Dated Quetta, the 30th July, 1998
Subject:- ADDITIONAL INCREMENT OF MOVE-OVER
On move-over additional increment is not admissible, only fixation is allowed

at next stage.
NO.FD(R)III-40/M.O/99 Dated Quetta, the 12th August, 1999
Subject:- GRANT OF MOVE-OVER.
It is clarified that the competent Authority for approval of cases of Move-over

from B-15 to B-16 is the Administrative Secretary of the Department concerned.
NO.FD(R)III-40/M.O/2001 Dated Quetta, the 26th July, 2001

916
Subject:- MOVE OVER TO THE PROVINCIAL GOVERNMENT

EMPLOYEES.
Reference this department circular letter NO.FD(R)III-40/36/M.O dated

31.3.1983 read with NO.FD(R)III-40/MO 1993-2003 dated 25.5.1995 and NO.FD(R)III-
40/MO/97 dated 30.7.1993 where-under the following committee was constituted to consider
move over cases of employees from B-16 to B-17 and B-17 to B-18 at Sr.No1 of this Deptt:
circular dated 30.7.1998 referred above :-
i. Secretary concerned. Chairman.

ii. Deputy Secretary Finance Member.
iii. Deputy Secretary S&GAD Member.
iv. Head of attached Deptt: Co-opted member/ Secy:
A question has arisen as what to do in case where there is no attached
department under the administrative control of an administrative department. It has now been
decided that in case where there is no attached department under the administrative control of
an administrative department the secretary concerned/Chairman of the committee may co-opt
the senior most officer of scale not below them a B-18 of the said department/organization as
member/secretary for the said committee.
NO.FD(R)III-40.MO/2001 Dated Quetta, the 22nd August, 2001

BALOCHISTAN GOVERNMENT IN BPS-1 TO BPS-15 REACHING
MAXIMUM.
Reference this department’s circular letter NO.FD(R)III-40/M.O/1476-1576

dated 25-3-1997, that it has been decided to delegate the powers to district coordination
Officer / District Administrative Officers to allow Move-Over to Levy personal who have
reached the maximum of their scale as under:-
1. Move-over to Levy personnel in By District Administrative

BPS-1 to BPS-10. Officer
2. Move-over to Levy personnel in By DCOs.
BPS-11 to BPS-15
NO.FD(R)III-35/91/Levy/2794-2894 Dated Quetta, the 4th December, 2001

917

THE MAXIMUM.
Reference this department’s letter NO.FD(R)III-40/M.O/1993/-2023 dated

25.5.1995 on the subject noted above and to say that the cases of Move-over of employees in
BPS-1 to BPS-15 who have reached the maximum of their scale shall henceforth by the
following committee:-
1. Head of attached department / DCO in district. Chairman
2. Senior Officer (B-18) of Provincial Headquarter Member

/Executive District Officer (Revenue) in the District
3. Section Officer of the Department concerned of Member/ Secretary

BPS-17 of the concerned department in the
District.
NO.FD(R)III-35/91/Levy/2895-2995 Dated Quetta, the 5th December, 2001
Subject:- MOVE-OVER CASE.
The head of department may issue a certificate about leave period in favor of
Individual which will be considered as A.C.R for the same period for the purpose subject to
the condition that there is no case / enquiry under process / pending against him.
NO.FD(R-I)III-40/2002/M.O Dated Quetta, the 14th February, 2002

THE MAXIMUM
Reference this department’s circular NO.FD(R-I)III-5/91/Levy/2895-2995

dated 5th December, 2001, that the cases of move-over of employees in BPS-1 to BPS-15
who have reached the maximum of their scale on 1-12-2000 or earlier shall henceforth be
considered by the following committee:-
1. Head of Attached Department /DCO in the District Chairman

2. Senior Officer (B-18) of concerned department / Member
Executive District Officer (Revenue) in the
District.
918
3. District Officer (P&F)/B-18 of the concerned district Member

4. Administrative Officer / Superintendent Member / Secretary
Establishment of the concerned department.
NO.FD(R-I)III-35/91/Levy/2002/1096-1196. Dated Quetta, the 29th May, 2002
Subject: - MOVE-OVER TO B-19
Initially grant of selection grade and move-over was discontinued w.e.f. 04-
09-2001. Finance Division, Government of Pakistan on 30 th January, 2002 clarified that grant
of selection grade and move-over shall stand discontinued w.e.f. 01-12-2001 instead of 04-
09-2001. Finance Department, Government of Balochistan followed suit and issued similar
clarification on 14th February, 2002 with further clarification that the employees who had
reached the maximum of their scale on or before 01-12-2000 would remain eligible from
move-over.
Endorsement No. PS/FS/2622 Dated 30-10-2002
Subject:- GRANT OF MOVE-OVER TO BPS-18.
The officer was on leave without pay for the period of two years and returned
back in the department on 1.2.2001, As he reached the maximum on 1-12-1998 he is entitled
for move over in the nest higher grade w.e. f 1-12-2001, if his C.R dossiers for the last five
years w.e.f 1995 included the year 2001 are satisfactory.
NO.FD(R-I)III-40/M.O Dated Quetta, the 5th March 2003.
Subject:- GRANT OF MOVE-OVER FROM BPS-16TO BPS-17.
The individual is not entitled for next move-over from B-16 to B-17 on the
ground that he is in B-16 by virtue of move-over.
NO.FD(R-I)III-40/M.O/ Dated Quetta, the 8th April, 2003

919
Subject: - GRADE OF MOVE-OVER W.E.F 1.12.1998
When the officer was adjusted against B-18, he was in B-17 and by virtue of
his posting / allowing pay of the post he reached maximum of B-18. Now if his case is to be
considered then it will be seen that had he stayed in B-17, as he was B-17 officer when he
was adjusted against B-18 post, what would have been his pay, Temporary arrangement does
not make him entitled for permanent benefits. If his fixation in B-17 takes him to the
maximum of B-18 then his claim is genuine otherwise the officer has no claim.
NO.FD(R-I)III-40/M.O/2004/ Dated Quetta, the 27th November, 2004
Subject: - GRANT OF MOVE-OVER FROM BPS-18 TO BPS-19 AND FIXATION

OF PAY FROM ACCOUNTANT GENERAL BALOCHISTAN.
The Executive Engineer Technical was in B-18 by virtue of his posting /

allowing pay of the post and he reached at the maximum of B-18 w.e.f 1-12-1995, He was he
promoted on regular basis in 2003 while the benefit of mover over has been discontinued
w.e.f 1.-12-2001. therefore, he is not entitled for move-over from B-18 to B-19.
NO.FD(R-I)III-42/MO/2005/ Dated Quetta, the 16th April, 2005.
Subject:- ADVICES REGARDING AD-HOC SERVICES .
There is no condition about the ad-hoc service contained in the move over
policy circulated by this department on 6-2-1986. As per that policy “For move over B-18
the employees should have completed 5 years service in B-17. Services rendered in basic
920
pay scale below 17 will be computed according to the existing formula” Secondly “the
eligibility of the employees for the move over to B-19 and B-20 would be subject to their
having completed the length of service of 12 and 17 years respectively in B-17 and above” .
NO.FD(R-I)III-40/M.O/2005/2083 Dated Quetta, the 1st November 2005
Subject:- MOVE-OVER TO B-18.
The officer has availed B-17 by virtue of move over and not promoted in B-
17 on regular basis. As per policy, 2nd Move over is not admissible to the gazetted officers
therefore he is not entitled for 2nd move over from B-17 to B-18.
NO.FD(R-I)III-40/M.O/2006 Dated Quetta, the 10th April, 2006

921
CHAPTER-XIII
SECTION-1
NOMENCLATURE OF POST
(921 - 922)
923
Subject :- DECLARATION OF THE POST OF STATISTICAL OFFICER

BUREAU OF STATISTICS TECHNICAL / PROFESSIONAL FOR THE
PURPOSE OF GRANT OF MOVE-OVER.
The post of Statistical Officer is not included in the term

technical/professional.
No.FD(R)III-40/89/586, Dated Quetta, the 30 th November, 1989.
Subject :- CLARIFICATION REGARDING S.S.T.
It is to clarify that terms of S.S. Teacher includes the following categories:-
1. S.E.Ts.
2. S.E.Ts (Tech:).
3. S.E.Ts (Science).
4. Senior Arabic Teachers.
5. Senior Drawing Masters.
No.FD(R)VII-13/D/92/178-80 Dated Quetta, the 8th February, 1992.
Subject :- ABOLITION OF GRADE-II AND GRADE-I SUPERVISOR.
The Finance Department agrees to remove the distinction between the

Supervisor Grade-I and Grade-II in the C&W Department and to declare them as Supervisor
No.FD(R)III-47/1992/2647, Dated Quetta, the 19th August, 1992.
Subject :- POST OF TAPEDAR.
It is to state that no post of Tapedar exists in Balochistan. However, the post of

Patwari is in B-5 without any selection grade.
No.FD(R)VI-18/1992/3835. Dated Quetta, the 25th November, 1992.

924
Subject :- POSTS OF ADDITIONAL COMMISSIONER B-19 IN THE

PROVINCE.
The post of Additional Commissioner exists in B-19 in Balochistan.
No.FD(R)VII-10/94, Dated Quetta, the 15th January, 1994.
Subject :- CREATION OF POSTS OF PERSONAL ASSISTANT (B-15) IN THE

DEPARTMENTS OF CIVIL SECRETARIAT.
In the Balochistan Civil Secretariat the post of Senior Scale

Stenographer (B-15) are created and not the post of Personal Assistant. Whenever these
Senior Scale Stenographers are attached with the Secretary they are called as Personal
Assistant.
No.FD(R)III-35/S.G-3714,Dated Quetta, the 6th December, 1995.

925
SECTION-2
NOMINATION FOR HIGHER

STUDIES/ TRAINING
(925 - 926)
927
Subject:- PAY AND ALLOWANCES DURING TRAINING.
In supersession of all instructions on the subject, the Government of

Balochistan has decided to allow initial pay of the post during the period of training to the
trainees.
2. As regards those already in service, whether permanent or officiating, their

cases will be governed by the provision of rule 20 of the Fundamental rules.
3. The term “TRAINING” in this letter means the training prescribed for a post
in the Services Rules or otherwise before a parson is given full charge of that post.
No.FD(R)X-2/81/286-366,Dated Quetta the 14th February, 1981.
Subject:- GRANT OF TA/D.A/ (HOTEL CHARGES)DURING TRAINING

WITHIN COUNTRY
The admissibility of Traveling/Daily Allowance to civil servants, while on

training course(s) within the country, has been under consideration of the Government. It
has now been decided, in super session of instructions contained in this department's letter
No. FD(R)X-2/75, dated 29th July, 1975, that:
a. Traveling/Daily Allowance would be admissible at tour

rates for the original journey to and the last journey from
the place of training.
b. Traveling/Daily Allowance would be admissible at tour

rates during journey(s) in connection with study tour(s)
arranged by the training Institution(s) during the
course(s) of training.
c. Daily Allowance would be admissible at full rates,

irrespective of the period of training, in relaxation of the
provisions of Rule 2.3 of the West Pakistan T.A. Rules.
This would, however, only be in case of boarding and
lodging facilities are not provided during the course of
the training.
928
d. Daily Allowance would be admissible at half rates where only

one facility of either boarding or lodging is provided. The
trainee(s) would have the option either to accept the available
facility ( if it is optional) and to draw Daily Allowance at half
rates or to make his own arrangements and to draw Daily
Allowance at full rates.
NO. FD(R)X-2/83-2762-2860 Dated Quetta the 1st August,1983
Subject:- GRANT OF TRAVELING/DAILY ALLOWANCE TO GOVERNMENT

SERVANTS _DURING TRAINING WITHIN THE COUNTRY.
Reference this Department's circular letter of even number dated 1.8.1983 on

the subject cited above and to state that it has been reported that the contents of that letter
have sometimes been mis-interpreted and that hotel charges in addition to daily allowances
are being considered to be admissible It is therefore clarified that hotel charges are not
admissible under the instructions contained in the above referred letter. If such expenses were
claimed and allowed, in addition to the prescribed daily allowance, then those (i.e hotel
expenses) should be refunded.
No.FD(R)II-23/84/412-517, Dated Quetta the 10 th March, 1984
Subject:- GRANT OF T.A/D.A (HOTEL CHARGES)DURING TRAINING

WITHIN COUNTRY.
Reference this Department's letter of even number dated 10th March, 1984, on
the subject cited above and to say that in partial modification thereof it has been decided that
all the Government servants who are not provided with lodging facilities by the training
institutions while on training and have no choice but to stay in a hotel would be allowed hotel
charges at half the rates of that admissible to Government servants on tour.
2. All the pending cases of the nature may be disposed of accordingly.
No.FD(R) 11-23/87/1619-1718. Dated Quetta the 12th March, 1987.

929
Subject:- T.A./D.A DURING TRAINING WITHIN COUNTRY.
Under Rule 2.37 of Balochistan T.A Rules, Daily Allowance can be drawn for
continuous halt of 10 days at anyone place. This rule is applicable in the case of journey on
tour. However, the cases for journey on course of training are dealt with under Rule 4.6 of the
said rules is not clear as to whether Daily Allowance for the entire period of training is
admissible.
No.FD(R)II-23/95/845-48, Dated Quetta, the 22nd February, 1995.
Subject:- ADMISSIBILITY OF HOUSE RENT & CONVEYANCE

ALLOWANCE WHILE ON TRAINING/HIGH STUDY.
The officers of Livestock Department who have been nominated for higher
studies in Tandojam University are entitled to draw all allowances admissible to the
employees of Quetta District, but not entitled to draw Conveyance Allowance.
No.FD(R-I)VI-11/2003/434, Dated Quetta the 1st April, 2003
TRAINING (NOMINATION) FOR STUDIES.
Detailing someone for training is not covered under the definition of

deputation. It is a misnomer to consider such cases as on deputation.
2. Salaries of the applicant were stopped by the Health Department on the ground
that he was taking stipend of Rs.9250/- from Aga Khan University Hospital. Such a stoppage
is contrary to the terms and conditions of so called deputation settled by the Health
Department which states that he will draw his salary against the post of Medical Officer
(Training) during period of deputation. If Health Department intended to stop his pay on the
above ground at least terms and conditions of his training should have been appropriately
amended/revised.
930
3. Case of the applicant is not a solitary case of its kind. Health Department will
continue to be confronted with such enigmatical situations if a comprehensive and coherent
policy is not formulated with regard to detailing officers for such training.
However, the Finance Department despite weaknesses of the department in

this case does not support payment of dual financial benefits to the applicant.
Endorsement.No.PS/FS/2850, Dated 10-06-2006

931
SECTION-3
NON-GAZETTED TEACHING
STAFF (NPS) RULES, 1975
(931 - 932)
933
NOTIFICATION.

Servants Act, 1974 (Balochistan Act IX of 1974), the Government of Balochistan are pleased
to make the following rules :-
1. Short title application and commencement. (i) These rules may be called the
Balochistan Education Department (Non-Gazetted Teaching Staff) (National Scales of
Pay) Rules, 1975.
(ii) subject to the provisions of rules 4 and 5, they shall be deemed to have come
into effect on and from the 1st day of March, 1972.
(iii) subject to the provisions of rule 4, they shall apply to all Civil Servants
holding pots specified or included from time to time in Schedule III.
2. Definitions :- In these rules, unless there is anything repugnant in the subject or

context-
(a) “Revised Consolidated Scale” means a scale of pay prescribed under the
Balochistan Education Department (Non-Gazetted Teaching Staff) Pay
Revision Rules, 1970.
(b) “Existing Civil Servant” means a civil servant who is in teaching Staff of
Government immediately before the publication of these rules;
(c) “Existing Pay” means the pay that an existing civil servant would have
drawn on 1 st day of March, 1972, or the date of his appointment if made
after 1st day of March, 1972, or the date with effect from which he opts for
the National Scales of Pay as the case may be had he not opted for these
rules;
Provided that in the case of a post in respect of which it is

mentioned in Schedule III that the National Scale of Pay includes
special pay or technical pay previously prescribed, therefore, the term
“existing Pay” shall also include such special pay or technical pay, as
the case may be;
Provided further that in the case a civil servant who opted to

retain the present scale, as defined in Rule 2 (g) of the West Pakistan
Education Department (Non-Gazetted) Teaching staff pay revision
Rules, 1970, the existing pay” shall also include the dearness pay
admissible under the said rules;
(d) “Existing pay scale” means the scale of pay in which civil servant was
drawing existing pay;
(e) “Government” means the Government of Balochistan.

934
(f) “Pay Scale” includes a fixed rate of pay;
(g) “National Scales of Pay” means the scale of pay specified in schedule
I;
(h) “Schedule” means a schedule appended to these rules.
3. Application of the National Scales of pay- subject to the provisions of rule, 4,

National Scale of pay shall be admissible to all Civil Servants holding posts specified or
included from time to time in Schedule-III.
4. Right of Option- (1) subject to sub rule (6) of rule 5 every existing Civil Servant
shall have the right to opt for the National Scale of Pay or his existing pay scales
indicating if the option will be effective from the 1st day of March, 1972, or as the
case may be from the date of his appointment or any date there after upto and
including the 15th October, 1974, provided that he is such civil servant on such date.
(2) The option under this rule shall be exercised in the form appended of these
rules, which shall be signed by the Civil Servant concerned, attested by the Head of office
and recorded in his Service Book and a copy of the option so attested shall be furnished to
him in token of the option having been received.
(3) In case an existing civil servant is, at the time of the publication of these
Rules, out of Pakistan, or on leave or for such other reason has not been able to exercise the
option, he may exercise the option and communicate it to the authority concerned within four
months from the date of his taking over the charge of his post in Pakistan or on return from
leave.
(4) Any existing civil servant who fails to exercise option under sub rule (1)
within the specified period shall be deemed to have opted for the National Scale of pay with
effect from the 1st March, 1972, or as the case may be from the date of his appointment.
(5) The option once exercised shall be final.
Explanation- An existing civil servant can opt either for the National Scales
of pay or the existing pay scales but it shall not be open to him to opt for National Scales of
pay in the case of some post or posts and the existing pay scales in the case of other post or
posts.
(6) Any existing civil servant, who does not opt for the National Scales of pay,
shall be entitled to the fringe benefits attached with the National Pay Scales; and any such
935
benefits shall, in case of a corresponding benefit already admissible to such civil servant, be
in lieu of such corresponding benefit.
5. Fixation of pay in the National Scales of pay- (1) subject to the provisions of sub
rule (2) and (3) the pay of existing civil servant, who opts for the National Scales of
Pay shall be fixed in such scales with effect from the 1st day of March, 1972, or as the
case may be from the date of his appointment or any subsequent date indicated by him
in his option under rule 4;
Provided that no arrears shall be payable in respect of the period prior to the 1st day of
August, 1973.
(2) The pay of the Civil Servants under these rules shall be fixed at a stage next
above the pay admissible to him on the date he opts for these Rules;
(3) The fixed under sub-rule (2) shall not exceed the maximum of the relevant
National Scale of pay;
(4) The civil servants who were appointed to posts by initial recruitment on or
after the 1st March, 1972, shall be deemed to have been appointed at minimum of the relevant
National Scale of Pay and shall not be allowed the benefit to fixation of pay under sub-rule
(2).
6. The pay of every civil servant covered by rule 5 shall be fixed both in the scale of his
substantive post and the scale of the post held by him in temporary or officiating capacity.
7. Increments in the National Scales of Pay- The increments in the National Scales
of Pay shall fall due on the 1st day of December, following the completion at least six
months service at a stage in relevant National Scales of pay;
8. Admissibility of next higher National Scale of pay reaching in the maximum of a

lower scale- (1) A civil servant who has reached the maximum of National Scale of
pay (lower than the National Scale of pay No.15), shall be allowed the next Higher
National Scale of pay with effect from the 1st day of December of the year in which
he completes one year of such service, at the said maximum, as counts for increment
under the rules, subject to the condition that there is no adverse entry in his annual
confidential reports for the proceeding four years. If this condition is not fulfilled, he
shall wait at the said maximum till he has earned in succession four annual
confidential reports without any adverse entry, and his movement to the next higher
National Scale of pay shall take effect from the 1st day of December of the year,
following the year for which he earns the fourth such annual confidential reports;
936
when a civil servant is allowed to draw pay in the next higher National Scale of pay
under sub rule (1), his pay in the higher scale shall be fixed at a stage equal to the
maximum of the lower National Scale of pay and, if there is no such stage, at the next
lower stage with personal pay equal to the difference and such personal pay shall be
absorbed in future increments.
9. Fixation of pay on promotion etc- Further fixation of pay of a civil servant in the
National Scales of pay, on promotion reversion or transfer, shall be made in
accordance with the Civil Service Rules applicable to him, provided that in case of
promotion from a lower to higher post, where the stage in the National Scales of pay
of the higher posts, gives a pay increase equal to or less than, full increment, the
initial pay in the National Scale of pay pertaining to the higher post will be fixed after
allowing a premature increment in the National Scale of pay of the higher post.
(2) All existing rules or orders allowing minimum benefit to a civil servant on
promotion from a lower to a higher post, shall cease to be applicable to such civil servant
drawing pay in the National Scale of pay with effect from the date he starts drawing pay in
such National Scale of pay.
10. Selection Grades-(1) There shall be no Selection Grade in the National Scale of Pay;
Provided that the existing civil servants, who were drawing pay in the existing
selection grades on the 31st March, 1975, shall be allowed the appropriate National
Scale of Pay as prescribed in Schedule IV.
(2) subject to the provisions of sub rule (3), the existing civil servants who opt for
the existing pay scales shall be entitled to the existing selection grades.
(3) The number of selection grade posts available for the existing civil servants
opting for the existing pay scales shall be worked out in accordance with the percentage in
force immediately before coming into force of these rules, on the basis of the total number of
existing civil servants opting for the existing pay scales.
11. Technical pay- There shall be no technical pay attached to any post in the National
Scales of Pay nor shall it be granted to any civil servant drawing pay in the National
Scales of Pay.
12. Special pay- If a special pay was attached to a post or admissible to certain
incumbent of such post in the existing pay scales, such special pay shall, unless
otherwise specified in Schedule III continue to be admissible at the existing rates with
the National Scales of Pay, without any maximum limit of pay.
13. Charge allowance- attached to the Administrative posts like Head Masters shall
continue to be admissible to them.
937
14. Existing rules and orders- All existing rules or orders shall be deemed to have
been modified to the extent indicated in these rules and the existing rules and orders
not so modified shall continue to be in force.
15. Civil Servant engaged on contract- The Civil Servants engaged on contract shall
continue to draw their covenanted pay for so long as they hold the posts in which they
were recruited, but if they are employed in any other posts, they shall either draw the
pay of the latter posts as prescribed in Schedule or the covenanted pay whichever is
more beneficial to them.
16. Relaxation- In case where the operation of any of these rules causes undue hardship
to a civil servants, Government may, for reason to be recorded in writing, relax such
rules in his favour.
17. Pay- For the purpose of these rules; “Pay” shall not include special pay, technical
pay, overseas pay, personal pay, teaching pay or any allowance, unless directed to
otherwise.
SCHEDULE-I
S.No National Scales of pay for Civil Servant.

1 Rs.100-2-116/3-140.
2 Rs.110-3-152/4-160.
3 Rs.120-3-150/5-180.
4 Rs.130-4-170/5-200.
5 Rs.150-6-180/8-220/10-280.
6 Rs.165-8-205/10-255/10-315.
7 Rs.180-10-230/10-280/15-370.
8 Rs.200-12-260/15-335/15-425.
9 Rs.225-15-300/16-380/20-480.
10 Rs.250-18-340/20-440-20-540.
11 Rs.275-20-375/20/475/25-600.
12 Rs.300-20-400/25-525/25-650.
13 Rs.325-25-450/25-575/25-700.
14 Rs.350-25-475/25-600/30-750.
15 Rs.375-25-500/30-650/35-825.
938
SCHEDULE-II
I______________________________________ opt / do not opt for the National

Scales of Pay introduced by the Government of Balochistan, Finance Department under the
Balochistan Education Department (Non-Gazetted Teaching staff) (National Scales of Pay)
Rules, 1974 with effect from__________________________ .
I fully understand that the option once exercised is final.
Signature_______________________________
Father’s Name___________________________
Designation_____________________________
Branch/Section__________________________
Office/Department_______________________
SCHEDULE-III
S.No Designation of Existing pay scale. Balochistan Pay Minimum Remarks.

the post. Scale. Qualification.
1 a) J.V.T.C and other Rs.150-7-185/8-257 165-8-205/10- Metric with one One advance
transferable posts. 255/10-315 year J.V/PTC. increment for
(Scale No.6) B.A. and two
advance
increment for
B.Sc/B.Com.
b) Untrained J.V.T
(i) Metric. Rs.150-7-185/8-257 165-8-205/10-
255/10-315
(Scale No.6)
(ii) Middle. } Rs.130. P.M (Fixed) Rs.165. P.M - -
(iii) Primary. } (Fixed)
2 Senior Vernacular Rs.(171-7-185/8- (200-12-260/15- Metric plus For existing
Teachers. 225/10-275) 335/15-425) S.V. incumbents
(Scale No.8) only S.V Cadre
will be
abolished
w.e.f. 01-04-
1976 & such
posts shall be
upgraded &
merged with
JETs Cadre.
3 Junior P.T.I Rs.(171-7-185/8- (200-12-260/15- Metric with B.A. one
225/10-275) 335/15-425) junior diploma increment B.Sc
(Scale No.8) in Physical two
Education. increments.
4 -DO- Rs.(150-7-185/8- 165-8-205/10- Middle with -do-
225/10-245) 255/10-315) Diploma.
(Scale No.6)
5 Senior P.T.I Rs.300-25-450-30- 350-25-475/25- Graduate with -
750 600/30-750 Senior Physical
(Scale No.14) Education and
5 years
experience.
939
6 Drawing Teacher. Rs.(171-7-185/8- (200-12-260/15- Metric with -

225/10-275) 335/15-425) Inter-Drawing
(Scale No.8) grade
Examination.
7 J.E.T, J.E.T (Tech) & 185-8-225-10-375 (200-12-260/15- i) F.A/F.Sc plus One advance
A.W.I. 335/15-425) C.T/C.Ed/ T.D increment for
(Scale No.8) certificate. B.A. and two
ii) Two years for B.Sc.
training in
technology.
8 Untrained J.E.T Rs.171/-P.M. Fixed. Rs.200/P.M. - -

Fixed.
9. Senior English i) Rs.175/- Rs.350/fixed for Graduate in the i) Recruitment
Teachers/Home fixed. untrained. relevant subject of the
Economics or equivalent untrained
Teachers/Commerce ii) 300-25- ii) 350-25- qualification graduates will
Teachers Industrial 430/30- 475/30-750 plus B.T/B.Ed be restricted to
Arts Teachers/S.E.T 750. (N.P.S or Metric plus the subjects of
(Tech)/Agriculture No.14). three years English,
Teacher and diploma from Science,
workshop Instructor. recognized Math’s, Home
Polytechnic Economics and
Institute and Commerce.
requisite ii) One
training. advance
increment for
M.A and two
for
M.Sc/M.Com
and three for
M.Ed M.A. in
Education.
iii) 30% of the
posts of S.E.Ts
have been
upgraded to
National Pay
Scale No.16
from 1.7.1974.
iv) The
existing
incumbents in
Selection grade
will be
adjusted in
corresponding
NPS given in
Schedule IV.
10 Untrained B.A, 300. fixed. 350. fixed.
B.Com and M.A.
11 MISCELLANEOUS.
i) Untrained Oriental 150-7-185/8-257 165-8-205/10-
Teachers. 255/10-315
-do- (S.No.6)
ii) Untrained & Under -do-
metric S.V.
Teachers. 150-7-185/8-225-10-
245 -do-
iii) Middle S.V. (S.No.6)
940
Teacher. 150/- fixed.

165/- fixed
iv) Middle Untrained. 125-5-150/7-185
150-6-180-8-
v) Drill Masters (Ex- 220/10-280 The same as at
Service man & 171-7-185/8-225/10- present.
Middle with 275
Diploma). 200-12-260/15- -do-
225-15-300/20-400 335/15-425
vi) Gymnasts. (S.No.8) The same as at
171-7-185/8-225/10- 200-12-260/15- present.
vii) Weaving 275 335/15-425
Master/Mistress. (S.No.8)
200-12-260/15-
viii) Sewing Mistress) 335/15-425
ix) Craft Teacher). (S.No.8)
12 POLYTECHNIC.
i) Junior Instructor 300-20-600 350-25-475/25- Three years
Govt: Polytechnic 600/30-75 Diploma from
Institute. (S.No.14) Polytechnic.
Note :- The existing Government servants, who have already received a higher
starting salary or advance increments in a consolidated scale or and
earlier scale on account of qualifications specified in this schedule
shall not receive advance increments in the National Pay Scales.
ii) The qualifications prescribed before the introduction of these rules

shall continue to apply with the National Pay Scales of the posts
showing in this schedule.
SCHEDULE IV.
SCHEDULE OF RELEVANT NATIONAL SCALES OF PAY OF THE EXISTING

SELECTION GRADES.
S.No. Designation. Existing Selection Grade. National Pay Scale.
1. J.V/PTC & other 185-10-225/15-255 200-12-260/15-425

Equivalent Grades. (Pay Scale No.8)
2. J.E.T and shown in 270-15-300/20-460 275-20-375/20-475/25-600

Part-I. (No.11).
3. S.E.T as shown in Part-I.455-35-525/40-925 400-35-750/50-1000.
No.FD(R)VII-13/74, Dated Quetta, the 26th April, 1975.

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THE

A COMPILATION OF RULES, POLICIES,

Chapter - I Section-1 Abolition of Posts / Offices

Chapter - II Section-1 Ban (Imposition, Lifting, Exemption and Relaxation)

Chapter – III Section-1 Charcoal

Chapter – IV Section-1 Defence saving certificate (against increments)

Chapter – V Section-1 Economy Measures

Chapter – VI Section-1 Finance Act

Chapter – VIII Section-1 Higher Pay Scale

Chapter – IX Section-1 Income Tax

Chapter – X Joining Time / Joining Pay

Chapter – XI Section-1 Leave, Leave Encashment, Leave Prior to Retirement

Chapter – XII Section-1 Medical Treatment and Reimbursement

Chapter – XIII Section-1 Nomenclature of Post

ABOLITION OF POSTS / OFFICES

Subject :- ABOLITION OF OFFICES OF THE COMMISSIONERS AND OTHER

No. FD (R)/X-25/72 Dated 21st August, 1972.

Subject :- ASSETS OF THE ABOLISHED OFFICES – DISPOSAL OF .

No.FD(R)-X-25/72 Dated Quetta, the 1 st September, 1972.

Subject :- ABOLITION OF DIVISIONAL TIER OFFICES IN

The posts of incumbents (Gazetted and Non-Gazetted) of the abolished offices

No.FD(R)-X-20/72 Dated Quetta, the 20th September, 1972.

Subject :- ABOLITION OF DIVISIONAL TIER OFFICES IN BALOCHISTAN.

Memorandum No. FD (R) X-25/72 Dated Quetta, 21st September, 1972.

Subject :- GRANT OF ADDITIONAL PAY.

This Department’s letter No.FD (R)-15/87/4490-4590 dated 30 th June, 1996 on

No. FD(R-I)III-15/99/601-51, Dated 29th May, 1999.

ACADEMIC QUALIFICATION FOR THE

Subject :- PAY SCALES OF KHATEEB/ PESH IMAM AND MUA’ZIN.

2. The academic qualifications prescribed for these categories of employees are

Dars-e-Nizami Sanad with average proficiency in Quran and Hadith.

With no Dars-e-Nizami Sanad otherwise upto the mark.

Who is not Hafiz-e-Quran.

3. The Federal Government in the Ministry of Religious Affairs has categorized

1) IMAM/ KHATEEB CATEGORY (A) (B-12)

2) IMAM/ KHATEEB CATEGORY (B) (B-9)

3) IMAM/ KHATEEB CATEGORY (C) (B-7)

correctly but can improve with training.

4) IMAM/ KHATEEB CATEGORY (C) (B-6)

Who are Hafiz-e-Quran

Who are Hafiz-e-Quran

Endorsement No.191/PS/FS Dated Quetta the 24th March 1990

Subject :- QUALIFICATION FOR THE SCHOOL TEACHERS.

The following academic as well as professional qualifications have been

School Teachers in the Pay Revision Rules :-

i. Primary School Teachers (JVTs etc:) Matric plus PTC

ii Middle School Teachers (JETs etc:) Intermediate plus C.T.

iii Secondary School Teachers Graduate plus B.Ed.

No. FD (R) VII-13/95/28-34 Dated Quetta the 1 st January, 1995

Subject :- EQUIVALENCE OF QUALIFICATION.

Subject :- EQUIVALENCE OF DENI ASNAD WITH UNIVERSITY DEGREE.

No.FD(R) III-42/1992/1846 Dated Quetta the 18th July, 1992.

Subject :- GRANT OF ADVANCE INCREMENT TO THE HEAD MASTER

The Government of Balochistan had enhanced the pay scales of various

ACCOUNTS & AUDIT

2. The allocations regarding pay of officers, pay of Establishment, allowance,

No.FD (R) III-35/72-Ind. Dated Quetta the 3rd December, 1974.

Subject :- AUDIT OF ACCOUNTS OF SMALL INDUSTRIES .

The accounts of the former West Pakistan Small Industrial Corporation

4. In the circumstances, Finance Department still feels that accounts of Small

NO FD(R)/III-35/Ind:/80/2255 Dated Quetta, the 31st August, 1980

The Governor of Balochistan is pleased to substitute Article 55 of the Account

“55 As it is absolutely necessary that the figures given in the different