In exercise of the power conferred by the proviso to Article 309 of the Constitution of India, the Governor hereby makes the following rules, namely : -

SHORT TITLE AND DEFINITIONS

 II. Short title and commencement
(a) These rules may be called the General Provident Fund (GPF) (Sikkim Services) Rules.1984.
(b) They shall come Into force with effect from 1 at January, 1985.

2. Definitions
(1) In these rules unless the context otherwise requires -

(a) Provident Fund Officer means the 'Chief Accounts Officer, GPF or any other officer made in charge of the section to whom the duty to maintain the provident fund account4 of the subscribers has been assigned by the Government of Sikkim.
(b) Family means

(i) in the case of a male subscriber. the wife or wives and children of the subscriber. and the widow or widows and children of a deceased son of a subscriber ;

Provided that if a subscriber proves that his wife has been judicially separated from him or has ceased under the customary law of the community to which she belongs to be entitles to maintenance, she shall henceforth be deemed to be no longer a member of the subscriber's family in matters to which these rules relate unless the subscriber subsequently intimates in, writing to the Provident Fund Officer that she shall continue to be so regarded.

(ii) in the case of a female subscriber, the husband and children of a subscriber and the widow and widows and children of a deceased son of a subscriber;

Provided that If a subscriber by notice in writing to the Provident Fund Officer expresses her desire to exclude her husband from her family. the husband shall henceforth be deemed to be no longer a member of a subscriber's family in matters to which these rules relate, unless the subscriber subsequently cancels such noting in writing.

NOTE : Child means a legitimate child and includes an adopted child where adoption is recognised by the personal law governing the subscriber.

(c) Form means form appended to these rules;
(d) Fund means the General Provident Fund;
(e) Leave means any kind of leave recognised by Sikkim Government Services (Leave) Rules,1982;
(f) Year means a financial years

(2) Any other expression used In these rules which is defined in the Provident Fund Act. (Act 19 of 1925) or in the Sikkim Government Service Rules is used in the sense therein defined.
(3) Nothing In these rules shall be deemed to have the effect of terminating the existence of the General Provident Fund as heretofore existing or of constituting any new fund.

CONSTITUTION OF THE FUND

3. Constitution of the Fund -

(1) The fund shall be maintained in rupees.
(2) All sums paid into the fund under these rules shall be credited in the books of the Government under the heed 8005- State Provident Funds - 01 Civil, 101-General Provident Fund.

4. Conditions of eligibility : All temporary Government servants on regular appointment after a continuous service of one year and all permanent Government servants other then those under workcharged establishment, re-employed pensioners and those governed by special terms, of service shall subscribe compulsorily to the fund. Note 1 - Apprentices and probationers shall be treated as temporary Government servants for the purpose of this rule, Note 2 - Re-employed pensioners and persons on contract service may at their option subscribe to the funds

Note 1 - In case of persons transferred to temporary posts under the Government from service under corporate body owned or controlled by the Government. the service under the corporate body should be treated as service under the Government for the purpose of this rule and the person concerned should be permitted to subscribe to the fund immediately on joining Government service if he has already completed one years service under that body.
Note 2 - Re-employed pensioners and persons on contract service may at their option subscribe to the fund.
Note 3 – In case of persons transferred to temporary posts under the Government from service under corporate body owned or controller by the Government, the service under the corporate body should be treated as service under the Government for the purpose of this rule and the person concerned should be permitted to subscribe to the fund immediately on joining Government service if he has already completed one year'’ service under that body.

NOMINATION

5. Nomination
1) A subscriber shall, at the time of joining the fund, send to the Provident Fund Officer through the Head of the Office/Department a nomination in Form No. GPF 1 conferring on one or more persons the right to receive the amount that may stand to his credit in the fund in the event of his death before that amount has become payable or having become payable has not been paid.

Provided that a subscriber who has a family at the time of making the nomination shall make such nomination only in favour of a member or members of his family.

Provided further that the nomination made by the subscriber in respect of any other Provident Fund to which he was subscribing before joining the fund shall. if the amount to his credit In such other fund has been transferred to his credit in the fund, be deemed to be a nomination duly made under this rule until he makes a nomination in accordance with &his rule.
(2) If a subscriber nominates more than one person under subrule (1), he shall specify in the nomination the amount of share payable to each of the nominees in such manner as to cover the whole of the amount that may stand to his credit in the fund at any time.
(3) A subscriber may at any time cancel a nomination by sending a notice In writing to the Provident Fund Officer. The subscriber shall along with such notice or separately send a fresh nomination made in accordance with the provisions of these rules.
(4) A subscriber may provide in a nomination -

(a) in respect of any specified nominee, that in the event of his predeceasing the subscriber, the right conferred upon that nominee shall pass to such other person or persons that may be specified in the nomination provided that such other person or persons shall, if the subscriber has other members of his family, be such other member or members. Where the subscriber confers such a right on more than one person under this clause, he shall specify the amount of share payable to each of such persons in such a manner as to cover whole of the amount payable to such nominees;

(b) that the nomination shall become invalid in the event of the happening of a contingency specified, therein :

Provided that if at the time of making nomination the subscriber has no family, he shall provide in the nomination that it shall become invalid in the event of his subsequently acquiring a family:

Provided further that if at the time of making the nomination the subscriber has only one member of the family he shall provide in the nomination that the right conferred upon the alternate nominee under clause (a) shall become invalid in the event of his subsequently acquiring other member or members in his family.

(5) Immediately on the death of a nominee in respect of whom no special provision has been made in the nomination under clause (a) of sub-rule (4) or on the occurrence of any event by reason of which the nomination becomes invalid in pursuance of clause (b) of sub-rule (4) or the proviso thereto, the subscriber shall send to the Provident Fund Officer a notice canceling the nomination together with a fresh nomination made in accordance with the provisions of this rule.

(6) Every nomination made and every notice of cancellation given by the subscriber shall, to the extent that it is v @ d, take effect on the date on which it is received by the Provident Fund Officer

Note 1 - If a subscriber has no family. or has no other person, excepting the nominee. constituting his family as defined. In these rules the person to whom the right of the nominee should pass named in the last column can. of course, be someone other than a member of his family.
Note 2 - Nomination made while in service can be changed by the subscriber even after his retirement or quittal of service so long 'as the amount at his credit is not actually paid.

Note 3 - Provident Fund balance is not to be paid to the nominee when the matter is sub-Judie.

SUBSCRIBER’S ACCOUNT

6. Subscriber’s Account -

An account (in Form No. GPF 3) shall be opened in the name of each subscriber on receipt of application in Form No. GPF 2 through the Heed of the Department/Office for admission to the fund, in which shall be shown -
(a) his subscription;
(b) interest as provided by rule 11, on subscriptions;
(c) advances and withdrawals from the fund.

CONDITIONS AND RATES OF SUBSCRIPTION

7. Conditions of subscription

A subscriber shall subscribe monthly to the fund except during the period when he is under suspension.

8. Rates of subscription -

(1) The amount of subscription shall be fixed by the subscriber himself subject to the following conditions, namely -

(a) it shall be expressed in whole rupees;
(b) it may be any sum so expressed not less than **6 percent of his basic pay and not more than his total basic pay. The fraction of a rupee will be rounded to the
nearest whole rupee, fifty paise counting as the next higher rupee.

(2) For the purpose of sub-rule (1) the pay of a subscriber shall be the basic pay to which he was entitled on the 31st March of the preceding year.

(3) The amount of subscription so fixed may be reduced or enhanced at any one time during the course of the year provided that when amount of subscription is so reduced It shall not be less then the minimum prescribed in sub-rule (1).

Note 1 - Rate of subscription once fixed is not to be varied during the year on account of retrospective Increase or decrease in rate of pay ordered subsequently.

Note 2 - In the case of a subscriber who was not In Government service on the 31st March of the preceding year. the pay referred to under sub-rule (2) will be the pay to which he was entitled on the day he joined the fund.

9. Transfer to foreign service

When a subscriber Is transferred to foreign service or sent on deputation out of India, he shall remain subject to the rules of the fund in the same manner as if he were not so transferred or sent on deputation.
REALISATION OF SUBSCRIPTION

10. Realisation of subscription -
Recovery on account of subscription and repayment of advance taken from the fund shall be made by way of deduction from the monthly pay bill. The primary responsibility for correct deduction shall rest on the officer drawing and disbursing the pay. Note 1 - In case of subscriber on deputation to any other Government or to a body corporate,, owned or controlled by Government. the subscription shall be recovered and forwarded to the Provident Fund Officer by such Government or corporate body.

Note 2 If a subscriber fails to subscribe with effect from the date on which he is required to join the fund or is in default in any month or months during the course of year, the total amount due to the fund on account of arrears of subscription shall with interest thereon at the rate provided in rule 11 forthwith be paid by the subscriber to the fund or in default be ordered by the Provident Fund Officer to be recovered by deduction from the pay of the subscriber by installments or otherwise, as may be directed by the authority competent to sanction an advance under rule 13.

Note 3* -No recovery of subscription shall be made during the last three months of the service of the subscriber.

INTEREST
11. Interest -

(1) Government shall pay to the credit of the account of a subscriber Interest at such rate as may be determined by Government for each year from time to time.

(2) Interest shall be credited with effect from last day in each year in the following manner :-
i) on the amount to the credit of a subscriber on the last day of the preceding year less any sums withdrawal during the current year - Interest for twelve months;

ii) on sums withdrawn during the current yearn interest from the beginning of the current year upto the last day of the month preceding the month of withdrawal;

iii) on all the sums credited to the subscribers account after the last day of the preceding year - interest from the date of deposit upto the end of the current year;

iv) the total amount of interest shall be rounded to the nearest whole rupee. fifty paise counting as the next higher rupee;

Provided that when the amount standing to the credit of a subscriber has become payable, interest shall thereupon be credited under this rule in respect only of the period from the beginning of the current year or from the date of deposit as the case may be. upto the date on which the amount standing to the credit of the subscriber becomes payable.

(3) In this rule, the date of deposit shall in case of recovery from pay be deemed to be the first day of the month in which it is recovered provided that where there has been delay in the drawal of pay or leave salary and allowances of a subscriber and consequently the recovery of his subscription towards the fund, interest on such subscription shall be payable from the month in which the pay or leave salary of the subscriber was due under the rules, irrespective of the month In which it was actually drawn. Note - Where the pay for a month is drawn and disbursed on the last working day of the same month the date of deposit, shall incase of recovery of subscription be deemed to be the first day of the succeeding month.

(4) In addition to any amount to be paid under rules 17 and 18 interest thereon upto the end of the month preceding that in which the payment is made or upto the end of the sixth month after the month in which such amount becomes, payable, whichever of these period be less shall be payable to the person to whom such amount is to be paid.

(5)* If a subscriber Is found absconding, interest shall be allowed upto six month from the date of report from the Police that the employee concerned has not been traced, provided that the family has lodged a report with the concerned Police Station within thirty days from the date of disappearance of the employee. If such report is not made to the Police Station the interest shall be allowed for six months from the month of discontinuance of subscription to the Provident Fund of such absconding employee.

(6)* Payment of interest on the fund balance beyond a period of six months may be authorised by the Secretary Finance Department after he has personally satisfied himself that the delay in payment was caused by circumstances beyond the control of the subscriber or the person to whom such payment was to be made and in every such case the administrative delay involved in the matter shall be fully investigated and action, if required taken.

Explanation :

When a subscriber retires on superannuation the period of six months, for allowing the interest should exclude the immediate succeeding month of retirement; for example, if a subscriber retires on 31st of May, the period of six months should be computed from July to December and the interest on his provident fund should be allowed till 31at of December.

(7)* In case a subscriber is found to have drawn from the fund an amount in excess o£ the amount standing to his credit on the date of the drawl, the overdrawn amount, irrespective of whether the overdrawal occurred in the course of an advance or non-refundable withdrawal or the final payment from the fund shall be repaid by him with interest thereon in one lumpsum, or in default be ordered to be recovered by deduction in one lumpsum from the emolument of the subscriber. If the total amount be covered is more than half of the subscriber’s emoluments, recoveries shall be made in monthly installments of moieties of his emoluments till the entire amount together with interest is recovered. For this subrule the rate of interest to be charged on overdrawn amount would be 2 ½% over above the normal rate on Provident Fund balance under subrule (1). The Interest realised on the overdrawn amount, shall be credited to the Government account under a distinct subhead, interest on overdrawals from Provident Fund under the heads : 0049 - Interest Receipts, 04 - Interest Receipts of State/Union Territory Governments, 800- Other Receipts.

(8)* In every such case of overdrawal, the responsibility should be fixed and action taken against the administrative and accounts authorities in accordance with Sikkim Government Servants Discipline and Appeal Rules, 1985.

12. **

13. Advances from the fund -
(1) The appropriate sanctioning authority may sanction the payment to any subscriber of an advance consisting of a sum of whole rupees and not exceeding in amount of ten months basic pay or *** 70% of the amount standing to his credit in the fund, whichever is less, for one or more of the following purposes :-

(a) to pay expenses in connection with illness of the subscriber and member of his family or any person actually dependent on him;
(b) to pay obligatory expenses on a scale appropriate to the subscriber's status which by customary usage the subscriber has to incur in connection with betrothal or marriages, funerals or other ceremonies;
(c) to meet the cost of higher education of children in the following cases:-
i) for education outside India for academic, technical, professional or vocational course beyond the High School stage;
ii) for any medical, engineering or other technical or specialized course in India beyond the High School stage, provided that the course of study is for A less than three years;
(d) to meet the cost of special repairs to the dwelling house owned by him or purchase/construction of residential house for himself.

*(e) to meet the cost of plot for his residence.

*(f) to meet the cost of major repairs to the motor car owned by him or purchase of motor car for himself.

**(g) to meet the cost of legal proceedings instituted by or against the subscriber, any member of his family or any person actually dependent upon him.

**(h) to meet the cost of defence when the subscriber engages a legal practitioner to defend himself in an enquiry In respect of any alleged official misconduct on his part.

***(i) for the purchase of ready built flat including the cost of site.

***(j) for the payment of outstanding housing loan expressedly taken for building or acquiring a house or ready built flat.

***(k) for renovating, additions or alterations or upkeep of ancestral house or a house built with a Government loan, if the ancestral house has not been transferred In the name of the Government servant, he/she should produce proof that he/she is one of the inheritors/nominee who will receive the share of the property.
Note 1 - A second temporary advance shall not be granted until repayment in full of any previous advance.
Note 2 The appropriate sanctioning authority for the purpose of this rule means Head of the Department other than temporary advance to himself. The temporary advance to the Head of the Department shall be sanctioned by the Chief Secretary. The temporary advance to the Chief Secretary shall be sanctioned by the Chief Minister.

Exception: In case of police personnel upto the rank of DSP AIG(P) may be appropriate sanctioning authority under these rule, (No. 3/Fin. dated 23-6-89).
Note 3*- No advance shall be sanctioned during the last three months of the service of the Subscriber.
**(2) An advance shall not, except with the approval of the Provident Fund Officer or the Secretary, Finance Department for special reasons to be recorded in writing, be granted to any subscriber until repayment of the last instalment of any previous advance is cleared.
**(3) When an advance is sanctioned under sub-rule (2) before repayment of the last instalment of any previous advances is completed. the balance of any previous advance not recovered shall be added to the advance so sanctioned and the instalment for recovery shall be fixed with reference to the consolidated amount.

14. Recovery of advance -

An advance from the fund shall be recovered from the subscriber In equal or nearly equal monthly installments not exceeding twenty four In number. the amount of each installment being fixed in whole rupee. Recovery shall be made in the manner prescribed in rule 10 for the realisation of subscription and shall commence from the next full month's pay bill.

Note 1 - Recovery shall not be made except with the consent of the subscriber while he is in receipt of subsistence allowance.

Note 2 - Recoveries made under this rule shall be credited to the subscriber's account in the fund.

*** Note 3 -No recovery shall be made during the last three months of the service of the subscriber.

15. Wrongful use of advance -
Notwithstanding anything contained in these rules, if the sanctioning authority has reason to doubt that money drawn as advance from the fund under rule 13 has been utilized for a purpose other than that for which sanction was given to the drawal of the money, he shall communicate to the subscriber the reasons for his doubt and require him to explain in writing and within fifteen days of the receipt of such communication whether the advance has been utilised for the purpose for which the sanction was given to the drawal of the money. If the sanctioning authority is not satisfied with the explanation furnished by the subscriber within the said period of fifteen days, the sanctioning authority shall direct the subscriber to repay the amount in question to the fund forthwith or in default, order the amount to be recovered from his pay either in a lump sum or in such number of monthly installments as may be determined by the sanctioning authority.

WITHDRAWALS FROM THE FUND

16. Withdrawal from the fund -

Non-refundable withdrawal not exceeding 50% of the amount standing to his credit In the fund may be sanctioned to a subscriber who has completed twenty years of service or within ten years before the date of retirement on superannuation whichever is earlier. by the authority competent to sanction an advance under rule 13 at any time for one or more of the following purposes :-
(a) to meet the cost of higher education of children of the subscriber in cases under clause (c) of rule 13;
(b) to meet expenses in connection with prolonged illness of the subscriber and member of his family or any person actually dependent on him;
(c) to meet expenses in connection with marriage of the subscriber or his sons or his daughters and any other female relations actually dependent on him;
(d) to meet the cost of special repairs to the dwelling house owned by him or purchase/construction of residential house for himself;
(e) to meet the cost of plot for his residence;
(f) to meet the cost of major repairs to the motor car owned by him or purchase of motor car for himself. (Inserted vide Notification No. 12/Fin. dt. 15.9.86).

Note : No withdrawal shall be normally permitted during the last three months of the service of the subscriber. Only in exceptional circumstances where the ! -sanctioning authority is satisfied that the withdrawal is unavoidable, the withdrawal may be sanctioned during this period. (Inserted vide Notification No. 3/Fin dt. 02-02-88.)

FINAL WITHDRAWAL OF ACCUMULATION IN THE FUND

17. Final withdrawal of accumulation in the fund When a subscriber quits service either by resignation, dismissal or on retirement. the amount standing to his credit shall become payable to him.
Provided that a subscriber who has been dismissed from service and is subsequently reinstated shall, if required to do so by Government, repay any amount paid to him from the fund in pursuance of this rule, with interest at the rate provided in rule 11, in cash or by installments by recovery from his pay as may be directed by the authority competent to sanction an advance under rule 13.

Explanation -
A subscriber, other than one who is appointed on contract or one who has retired from service and is subsequently re-employed, with or without break in service, shall not be deemed to quit service, when he is transferred without any break in service to a new post under the Central Government or another State Government (in which he is governed by another set of Provident Fund Rules) and without retaining any connection with his former post, In such cases. his subscription together with Interest thereon shall be transferred to the new account under the Central Government or the State Government concerned, as the case may be, with the consent of that Government.
The same shall hold good in cases of retrenchment followed by immediate employment whether under the same Government or another Government.

Note 1 - Money due on account of advance of pay can not be legally deducted from the General Provident Fund balance of a deceased subscriber, nor money found after the death of the subscriber to have been embezzled by him during his life time.

Note 2 - No portion of the money misappropriated by the subscriber can be made good from his General Provident Fund money.

Note 3 - No portion of Government dues can be deducted from the Provident Fund balance of a subscriber at the time of his retirement or from undisbursed Provident Fund accumulation payable to a subscriber's nominee in the event of subscriber's death while in service or after retirement, as the case may be, even though the consent of the subscriber or nominee may have been obtained. In cases where the subscriber's nominee is willing to repay the amount due to Government, the whole amount may be paid intact and thereafter the payee may be called upon to make good the Government dues.

Note 4-.Provident Fund balances vesting in a dependent are liable to attachment for debts incurred by the dependent after the subscriber's death, and where such debts are due to the Government by whom the balances are payable, they could be set off against such balance under the general law relating to the setting off of claims and counter claims between the two parties.

18. Procedure on death of a subscriber-

On the death of a subscriber before the amount standing to his credit has become payable, or when the amount has become payable, before payment has been made :
(1) When the subscriber leaves a family -

(a) if a nomination made by the subscriber in accordance with the provisions of rule 5 in favour of a member or members of his family subsists, the amount standing to his credit In the fund or part thereof to which the nomination relates shall become payable to his nominee or nominees in the proportion specified in the nomination;

(b) if no such nomination In favour of a member or members of the family of the subscriber subsists or If such nomination relates only to a part of the amount standing to his credit in the fund, the whole amount or part thereof to which the nomination does not relate, as the case may be, shall notwithstanding any nomination purporting to be in favour o£ any person or persons other than a member or members of his family, become payable to the members of his family in equal shares,

Provided that no share shall be payable to –

(1) sons who have attained majority;
(2) sons of a deceased son who have attained majority;
(3) married daughters whose husbands are alive;
(4) married daughters of a deceased son whose husbands are alive;

if there is any member of the family other than those specified in clauses (1) to (4);

Provided further that the widow or widows and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the subscriber and had been exempted from the provisions of clause (1) of the first proviso.
When the subscriber leaves no family, if a nomination made by him in accordance with the provisions of rule 5 in favour of any person or persons subsists, the amount standing to his credit in the fund or the part thereof to which the nomination relates, shall become payable to his nominee or nominees in the proportion specified In the nomination. If no such nomination subsists, the amount shall become payable to the legal heir after obtaining advice from the law Department.

Note - Share due to minors is payable to the natural guardian or legal guardian as the case may be.

19. Deposit linked insurance scheme -

On the death of a subscriber while in service, the person entitled to receive the amount standing to the credit of the subscriber in terms of rule'18 shall be paid by the Provident Fund Officer an additional amount equal to the average balance in the account during the three years immediately preceding the death of the subscriber subject to the condition that -
(a) the balance at the credit of such a subscriber shall not at any time during the three years preceding the month of death have fallen below the limits of -
(i)*Rs 50,000 in case of class 1 Government servants;
(ii)*Rs 40,000 in case of class II Govt. servants;
(iii)*Rs 30,000 in case of class III Govt. servants;
(iv)*Rs 20,000 in case of class IV Govt. servants;

(b) the additional amount payable under this rule shall not exceed Rs*1,00,000/-
(c) the subscriber has put in atleast five years service at the time of his death;
(d) the average balance shall be worked out on the basis of the balance at the credit of the, subscriber at the end of each 36 months preceding the month in which the death occurs. For this purpose, as also for checking the minimum balance as per clause (a) -

(i) the balance at the end of March shall include the annual interest credited in terms of rule 11 and
(ii) if the last of the aforesaid 36 months is not March, the balance at the end of the said last month shall include interest in respect of the period from the beginning of the financial year in which death occurs to the end of the said last month.
(Amended vide Notification No, 14/Fin/Adm. dt 23-3-98.)

Note 1 Payment under this scheme should be in whole rupee, fifty paise counting as the next higher rupee.

Note 2 Any sum payable under this scheme is in the nature of insurance money, and therefore, the statutory protection given by Section 3 of the Provident Fund Act, 1925 (Act 19 of 1925) does not apply to sums payable under this scheme.

Note 3 In case of a Government servant who has been admitted to the benefits of the fund under rule 21 but dies before completion of five years service from the date of his admission to the fund, that period of his service under the previous employer in respect whereof the amount of his subscription together with interest have been received shall count for the purpose of clause (a) and clause (c).

Note 4 This scheme does not apply to persons appointed on contract basis or to re-employed pensioners.

Note 5* A subscriber shall be eligible for the higher amount of benefits if the minimum balance qualifies for the enhanced limit. However, for the deaths occurring upto 31 at March,1993, if the minimum balance is within the minimum limit as fixed by Notification No. 12/Fin. Dt.15-9-1986 Deposit Linked Insurance not exceeding fifteen thousand rupees may be paid to the heirs of the subscriber.

Note 6** A subscriber shall be eligible for, the higher amount of benefits, if the minimum balance qualifies for the enhanced limit. However. for the death occurring upto 31-32001, if the minimum balance is within the minimum limit as fixed by Notification No. 4/Fin dt. 19-6-91 Deposit Linked Insurance not exceeding Rs. 30,000/- may be paid to the heirs of the subscriber.

20. Manner of payment of amount in the fund -

(1) When the amount standing to the credit of a subscriber in the fund becomes payable, it shall be the duty of the Provident Fund Officer to make payment on receipt of a written application in this behalf as provided in sub-rule (2).
(2) The persons to whom the amounts are payable shall make an application through the Head of the Department/Office indicating Provident Fund Account number, amount and month or last fund deduction, date of quittal of service or death as the case may be. The Provident Fund Officer shall after verification with the ledger account, issue a certificate authorising payment of the amount due to the subscriber.
(Inserted vide Notification No. 11/Fin/GPk' dt.8-2-94.)
(Inserted vide Notification No. 14/Fin/Adm dt. 23-3-98.)

TRANSFER OF ACCUMULATION IN THE FUND

21. Procedure on transfer of a Government servant from Central Government or any other State Government -
(1) If a Government servant who is a subscriber to any non-contributory provident fund of the Central Government or any other State Government is permanently transferred to pensionable service In a department of Government of Sikkim, the amount of subscription together with interest thereon standing to his credit in such fund on the date of transfer shall be transferred to his credit in the fund with the consent of that Government.

(2) If a subscriber to the fund Is subsequently admitted to the benefits of the Contributory Provident Fund (India) or becomes a subscriber to the General Provident Fund of the Central Government or any State Government on his permanent absorption to that Government with the approval of the State Government, the amount of his subscription together with interest thereon upto the month immediately preceding the month of such transfer, shall be transferred on the request of the subscriber.

GENERAL PROCEDURE

22. Account number to be quoted at the time of payment of subscriber

When paying subscription either by deduction from pay or in the shape of cheque, bank draft etc., the drawing officer shall quote on the recovery schedule in Form No. GPF 4 the number of subscriber's account in the fund which shall be communicated to him by Provident Fund Officer.

23. Annual statement of accounts

(1) As soon as possible after the close of each financial year, the Provident Fund Officer shall send to each subscriber through his Head of the Department/Office, a statement in Form No. GPF 5 showing the opening balance as on the 1 at April of the year, the total amount credited or debited during the year, the total amount of interest credited as on 31 at March of the year and the closing balance on that date.
(2) Subscribers should satisfy themselves as to the correctness of the balance shown in the annual statement and discrepancies if any, should be brought to the notice of the Provident Fund Officer within three months from the date of receipt of the statement.

Note - On receipt of annual statements of accounts from the Provident Fund Officer, the Head of the Department/Office shall distribute them promptly amongst the subscribers concerned and obtain their acceptance of the balance.

If any subscriber finds that the balance to his credit as shown in the annual statement of account is less then what he has actually subscribed or is otherwise incorrect, he should immediately submit a representation to his Head of the Department/Office. While forwarding the representation to the Provident Fund Officer. The Head of the Department/Office shall record thereon a certificate indicating the monthwise details of the subscription recovered from the salary of the subscriber during the year, or withdrawal made together with the particulars of the bills in which the recoveries/withdrawals were made. The Provident Fund Officer will then immediately initiate action to locate the missing credits/debits and to adjust them in the subscriber's account under intimation to the Head of the Department/Office.

23-A* (1) Rectification of discrepancies in Provident Fund accounts of the subscriber shall be made as follows :-

(a) If there in missing credit for one month only the credit shall be given on the basis of a certificate from the concerned Drawing and Disbursing Officer, provided that the amount of subscription does not exceed ft 500/- (Rupees five hundred). The insertion of such credit shall bear the initial of the Ledger Keeper in the General Provident Fund Section as well as the Accounts Officer, GPF Section.

(b) If the number of missing credit is for more than a month the credit shall be given with the approval of the Provident Fund Officer in writing on the basis of a certificate from the concerned Drawing and Disbursing Officer, duly countersigned by the Head of Office or the Head of Department and the Deputy Pay and Accounts Officer of the concerned district from where the pay and salaries have been drawn, as documentary collateral evidence. Such insertion should bear the initial of the Ledger Keeper and the Accounts Officer, GPF Section.

(c) With the approval of the Provident Fund Officer, the Accounts Officer, G.P.F. shall rectify any arithmetical or clerical mistakes of any year by showing minus or plus from the closing balance of the year when such discrepancies were detected. A-brief note shall be given for such rectification and the Rectified Balance shall be carried forward as opening balance for the next year.

(2) on the request of the Subscriber a Pass Book may be issued in a prescribed form given in Form No. GPF 3. The Pass Book system shall be operated in the following manner :-
(a) The Pass Book shall be printed by the General Provident Fund Section of Finance Department. (Inserted vide Notification NO.11/Fin/GPF 17 dt. 8-2-94.)
(b) The Pass Book will be supplied to the Drawing and Disbursing Officer against a requisition.
(c) On the request of the General Provident Fund subscriber the Drawing and Disbursing Officer of the concerned Department/ Office shall issue a Pass Book which, at the time of issue. will indicate the balance at the credit of the subscriber as on 31 at March of the preceding year.
(d) Each subscriber opting for Pass Book shall produce a Bank Receipt/Challan for credit of Ps 25/- (Rupees twenty five) only under the head 1 0070- Other Administrative Services, 800Other Receipts- Cost of G,P.F. Pass Book'. The Bank Receipt/ Challan shall be pasted on the last leaf of the Pass Book.
(e) Entries in the Pass Book, including the interest, shall be certified by the concerned Drawing and Disbursing Officer.
(f) The subscriber shall compare the balance shown in the annual statement issued as per sub-rule (1) of rule 23 with the balance shown In the Pass Book. In the event of any difference between the two figures the subscriber shall reconcile the figures with his account in the General Provident Fund Section of Finance Department any time during the office hours between the months of July and December.
(g) In the event of any difference between the Pass Book figures and the subscribers account in General Fund Ledger as per rule 6, the figures shown in the subscriber's account in the General Provident Fund Ledger of Finance Department shall prevail unless the figures are rectified In accordance with sub-rule (1) of rule 23-A.1

INTERPRETATION

24. Interpretation

If any question arises relating to the interpretation of these rules. It shall be referred to the Finance Department whose decision thereon shall be final.

RELAXATION MODIFICATION REPEAL F RULES

25. Relaxation or modification of the rules -

The Government at their discretion may relax or modify the provisions of these rules at any time.

26. Repeal -

The Sikkim Government General Provident Fund Rules 1974 are hereby repealed.
 

(To be submitted in triplicate)                                             Accounts No............



I................... hereby nominate the person (s) mentioned below who is/are member(s)/Non-member(s) of my family is defined in rule 2 of the General Provident Fund (Sikkim Services) Rules,1984 to receive the amount that may stand to my credit in the fund as indicated below, in the event of my death before the amount has become payable or having become payable has not been paid.