District Boards Servants Provident Fund Rules, 1958

Published vide Notification No. D 3053/F.1(1)(60) L.S.G./A/58, dated 28-3-58, published in Rajasthan Gazette, Part 4-C, Ordinary, dated 2-10-58

RJ857

In exercise of the powers conferred by section 177 of the Rajasthan District Board Act, 1954 (Act No. II of 1954) Government of Rajasthan hereby makes the following rules, namely, Rajasthan District Board Servants P.F. Rules, 1958: -

Definitions.- In these Regulations, unless there is anything repugnant in the subject or the context, -

(a) "Board" means a District Board which in exercise of the power conferred by clause (2) of section 91 of the Rajasthan District Boards Act, 1954 has by resolution decided to establish and maintain a Provident Fund;

(b) "Family" means subscriber's husband or wife, legitimate children, and step-children, parents, sisters and minor brothers residing with and wholly dependent on the subscriber, and the widow and children of a deceased son of the subscriber;

Note: - Where the personal law of the subscriber allows adoption, and adopted child shall be treated as natural child.

(d) "Interest" means interest accrued on the balance at credit of a subscriber to a provident Fund calculated as if such balance were a deposit in the Post Office Savings Bank;

(e) "Salary" means monthly substantive pay and includes special pay as defined in the Rajasthan Government Service Regulations, but does not include travelling allowance, conveyance allowance or other such allowances;

(f) "Saving Bank" means the Post Office Savings Bank or a Savings Bank opened by any scheduled bank;

(g) "Servant" includes every employee of Board who holds a substantive post under the Board and every temporary employee of a Board who holds a substantive post under any other local body which maintains a provident fund, but does not include a Government servant employed by a Board;

(h) "Subscriber" means a servant who is required or permitted to subscribe to a provident fund;

(i) "Year" means a financial year.

Servants who shall or may contribute to the Provident Fund.- Every servant appointed or promoted on or after the date of the Boards resolution to establish and maintain a provident fund, to an office of which the salary is not less than rupees twenty five per month or which has not been classed as Class IV, and any servant appointed or promoted to such an office before the date of such resolution shall be required to subscribe to such Provident Fund at the rate of six and one quarter per cent of his salary in accordance with the regulations hereunder prescribed.
Recovery of Subscriptions.- (1) Every subscription to a provident fund shall be recovered by means of a deduction of the amount of such subscription from each month's salary bill of the subscriber provided that in calculating the deduction to be made fractions of rupee of the salary shall be disregarded.

(2) Notwithstanding anything contained in regulation 2 or sub-regulation (i) of this regulation no servant shall be required or permitted to subscribe to the Provident Fund while he is absent on leave except during leave on average pay:

Provided that a subscriber on reinstatement after a period passed under suspension shall be allowed the option of paying in one sum or in instalments not exceeding six any sum not exceeding the maximum amount of arrear subscriptions permissible for that period.

Board's contributions to Provident Fund.- The Board shall contribute to the provident fund of each subscriber an amount equal to the amount of his subscription:

Provided that: -

(a) If a subscriber, who is required to subscribe to a provident fund, resigns the service of the Board before he has completed three year's service, shall not be entitled to contribution, made to his provident fund by the Board and interest thereon.

(b) If a subscriber, is dismissed or tendered resignation from the service of the Board or called upon to resign on account of misconduct or inefficiency or resigns without one month's notice, the Board may with the sanction of the Government, withhold the whole or any part of the contributions made to his Provident Fund by the Board and the interest thereon:

Provided further that with the sanction of the Government a Board may contribute to the provident fund to each subscriber an amount equal to less than the amount of his subscription.

Ledger Account of Subscribers.- (1) The Board shall maintain a Provident Fund Ledger in form P.F. I of which a separate portion shall be assigned to each subscriber, and there shall be entered therein months, the amount of each subscription, the amount of Board's contribution and the monthly balance on which interest is to be calculated, accrued on balance.

(2) The amount of the interest accrued on balance at the credit of a subscriber shall be calculated at the end of the year or when the account is closed to the nearest pie on the lowest balance, excluding fractions of a rupee, at the credit of the subscriber between the close of the fourth day and the last day of each month.

(3) At the end of the year and after the interest has been added in the Pass Book on the deposit in the Savings Bank and, the interest received on all investments if any, a broad sheet in form No. 4 shall be drawn up in which all the interest bearing balance will be noted. The amount of the interest added in the Pass Book in the entire amount of the sum deposited during the year to the credit of the Board as well as the interest received of investments, if any, less any amount already entered during the year under regulations 9, 10, 12 (2) (k) shall be distributed among the individual account proportionately (disregarding fraction of a rupee).

(4) If any payment has to be made during the year on any individual deposit account under regulations 9, 10, 12 (2) (k)(a) interest shall be calculated on that account only as nearly as possible proportionately at the rates allowed by post office or the Bank as the case may be. This amount of interest collected shall be entered in column 9 against the account concerned before payment is made.

(5) At the end of each year the Board shall furnish each subscriber with a statement in Form P.F. 2 showing the balance at credit of his account at the beginning of the year, the amounts added thereto by way of subscription and contribution and the interest accrued during the year and the balance at the credit of his account at the end of the year. Depositors are required to satisfy themselves as to the correctness of these statements and send their acceptance thereof unless errors in them are brought to the notice of the Secretary of the Board within one month from the date of the receipt The Board shall not be responsible for any sums not included in their accounts.

Payment of Subscriptions and Contributions to be made monthly to the Post Office Savings Bank.- (1) The Board shall open an account to be called the Rajasthan District Board Servants Provident Fund Account, with the Savings Bank, and as soon as may be at the beginning of each month, and if possible, before the fourth day of each month shall pay into such account the amount of all subscriptions recovered under the provisions of regulation 4 and of the contributions payable under the provisions of regulation 5.

(2) The Secretary of the Board shall operate the District Board Servants Provident Fund Account.

General Regulation as to withdrawals.- No sum shall be withdrawn from the Provident Fund Account with the Savings Bank except: -

(a) Under the Provisions of sub-regulation (1) of regulation 8 for the purpose of investment or placement; or

(b) Under the provisions of sub-regulation (1) of regulation 9 for the purpose of making an advance to a subscriber; or

(c) Under the provisions of regulation 12 when a subscriber's account is to be closed for payment to the subscribers or his heirs.

Investment of Provident Fund Moneys.- (1) With the previous sanction of the Government or an officer authorised by the Government in this behalf the Board may from time to time withdraw any sum from the Provident Fund Account with the Savings Bank and may invest or place such sum subject to the conditions and restrictions applicable to the investment or placement of District and under sub-section (3) of section 148 of the Rajasthan District Board Act, 1954.

(2) The interest obtained by the investment of placement of any sum under the provisions of sub-regulation -

(i) shall be deposited in the District Board Servant Provident Fund Account with the Savings Bank:

Provided that.- If such interest is larger than the amount of the interest which would have accrued had such sum remained in the Savings Bank, the difference between the interest so obtained and the interest that would so have accrued shall be credited to the District Fund:

Provided further that. - The whole or part of the difference between the interest that would so have accrued may with the previous sanction of the Government or the officer so authorised by the Government in this behalf, be credited to the account of the subscriber in proportion to the contributions made by each subscriber.

(3) (a) At the close of five years after the institution of the fund and at regular intervals of five years thereafter the Board shall furnish to the Government or an officer appointed by the Government in this behalf for scrutiny a statement showing the total amount of Provident Fund Investments held by the Board.

(b) If the Government or the Officer appointed by the Government in his behalf after quinquennial scrutiny finds that any of the investments held by the Board out of the Provident Fund have depreciated in value he may direct that an amount not exceeding the amount of such depreciation shall be drawn by the Board out of its fund and credited to the District Board Servant Provident Fund Savings Bank Account.

(c) In case in which the difference between the interest obtainable by the investment or placement of any sum under the provision of sub-regulation (1) and the interest that would have accrued had such sum remained in the Savings Bank, is to be credited to the District Fund the cost of making any investment under the provisions of sub-regulation (1) shall be paid from the District Fund, and if when any such investment is realised, the net price obtained after payment of brokerage and other incidental charges is less than the amount originally invested, the difference shall be made good from the District Fund and if such net price is greater than the amount originally invested the differences shall be credited to the District Fund.

Advances.- (1) The Board may sanction advance out of the Provident Fund to a subscriber upto 3 months of his substantive pay of 1/3 of the amount standing at the credit of the subscribers account whichever is less for either of the following purposes and for no other purpose. -

(a) to pay expenses incurred in connection with the illness of the subscriber or a member of his family; or

(b) to pay expenses in connection with marriages, funeral or other ceremonies which by the religion of the subscriber it is incumbent upon him to perform and in connection with which it is obligatory that expenditure should be incurred:

Provided that no such advance shall be sanctioned unless the pecuniary circumstances of the subscriber are such that the indulgence is in the opinion of the Board absolutely necessary:

Provided further that when an advance has already been granted to a subscriber, a subsequent advance shall not be granted to him until at least 12 months have lapsed since the complete repayment of the last advance and interest thereon except for very special reasons to be recorded by the Board.

(2) The amount of an advance shall be repayable in not more than twenty four equal instalments as may be fixed by the Board when sanctioning the advance, such instalments shall be recovered as if they were subscriptions in the matter provided in regulation 4.

(3) If under the provisions of clause (a) or clause (b) of the first provision to regulation 4 Board's contributions is to be withheld when a subscriber's account is closed, any portion of ah advance made to such subscriber is still outstanding the amount of the advance outstanding plus the amount of interest last calculated on the monthly outstanding balances of the advance shall be added to the amount shown at the credit of the account, in column 6 of Form P.F. 1 for the purpose of calculating the Board's share of the total at the credit of the account.

Nominations.- (1) Each subscriber shall as soon after he joins the Provident Fund, as possible be called upon by the Board to furnish a declaration in Form P.F. 3 in favour of one or more members of his family in such proportions as he may like showing what he wished to be done with the Provident Fund Money at his credit in the event of his death.

(2) A Subscriber, who has no family, may nominate any other person or persons instead, provided that such a nomination shall be deemed to have been duly made in accordance with these rules only for as long as the subscriber has no family.

(3) If a subscriber at any time acquires family or remarries any declaration already made under sub-regulation (1) or (2) above, as the case may be shall forthwith become null and void and unless a revised declaration is received by the Board the amount of his accumulation shall be dealt with under clause (a) or (b) sub-regulation (1) or regulation 12 as the case may be.

(4) A nomination may be cancelled by subscriber and replaced by any nomination which is permitted to be made under this rule.

(5) All such nominations when received shall be carefully recorded and kept in the safe custody of the Secretaiy of the Board.

Reminders.- The Secretary of the Board shall endeavour to secure by the issue of reminders every month the nominations of the subscribers referred to in regulation 11.

If after issue of 6 such reminders no such nominations are received it will be held that the subscriber does not want to make nominations.

Withdrawal on Closing of Accounts.- (1) When a subscriber dies the amount shown at the credit of his account in column 6 of the Provident Fund Ledger (Form No. P.F. 1) plus interest accrued to date shall be withdrawn from the Savings Bank, and payment of such account shall be made by the Chairman of the Board.

(a) When the subscriber leaves a family. -

(i) If a nomination made by the subscriber in accordance with the provision of regulation 11 in favour of member or members of his family subsists, the amount standing to his credit in the fund of the part thereof to which the nomination relates shall become payable to his nominee or nominees in the proportion specified in the nominations.

(ii) If no such nomination subsists or if such nomination relates only to a part of the amount standing to his credit the whole amount or the part not covered by the nomination shall notwithstanding any nomination purporting to be in favour of any person other than a member of the subscriber's family become payable as to one money to the husband or the widow (or in equal shares to the widows) as the case may be and as to other moiety in equal shares to the children of the subscriber:

Provided that if one or more of his sons have died leaving behind their widows or sons or both, the respective shares of each such deceased son shall be payable in equal shares amongst their sons or widows or both:

Provided further that if the subscriber has left only a husband or widow or widows as the case may be the amount shall become payable to such husband or widows or in equal shares to such widow, as the case may be or if the subscriber has left only children, the whole of the amount shall become payable to such children in equal share subject to provision (1) above or failing both children and widow or widows or husband as the case may be in equal shares among other members of the family:

Provided further that no share shall be payable to: -

(i) married daughters whose husbands are alive:

(ii) married daughters of a deceased son whose husbands are alive;

If there is any member of family other than those specified in clauses (1) and (2) above.

(b) When the subscriber leaves no family. -

(i) If a nomination made by him in accordance with the provisions of regulation 11 in favour of any person or persons subsists, the amounts standing to his credit in funds or the part thereof to which the nomination relates shall become payable to his nominee or nominees in the proportion specified in the nomination.

(ii) Or if no nomination is made by him in accordance with the provisions of regulation 11 subsists or if such nominations relates only to a part of the amount standing to his credit in the fund, the whole amount or the part thereof to which the nomination does not relate, shall be payable to his legal heirs.

Explanation. - For the purpose of this sub-rule a subscriber's posthumous child shall be considered to be a member of his family at the time of this death and if born alive, shall be treated in the same way as surviving child born before the subscriber's death,

(ii) The case of a posthumous child already born when the case is taken by disbursing officer will present no difficulty. For the rest if the possibility of the birth of a posthumous child if brought to the notice of the disbursing officer, the amount which will be due to the child in the event of its being born alive, should be retained, and the balance distributed in the normal way under the sub-rule referred to above. If the child is born alive, payment of the amount retained should be made as in the case of a minor child; but if no child is born or the child is still born the amount retained should be distributed among the family in accordance with the sub-rule cited above,

(2) Subject to the provisions of regulation 5 when a subscriber ceases to be a servant of the Board-

The amount shown to the credit of his account in column 6 of the Provident Fund Ledger (Form No. P.F. 1) plus interest accrued to date shall be withdrawn and shall be paid to him;

Provided that. -

(a) If he is transferred otherwise then temporarily to the service of another local body which maintains a provident fund, or when having been transferred temporarily from the service of another local body he reverts to such service the amount withdrawn shall be paid to such other local body for credit to his provident fund account with such local body; and

(b) If he is transferred temporarily to the service of another local body, the amount shown to the credit of his account in column 6 of the Provident Fund Ledger shall not be withdrawn but shall remain to the credit of his account.

(3) On a depositor leaving the service his account shall be closed and unless the amount of his credit be withdrawn within a certain period viz. for balances of Rs. 10/- and under one year for balance over Rs. 10/- three years the account shall be written off with the words "Dead Account" and the amount shall be paid only under the Chairman of the Board.

(4) When an account becomes dead, it shall be closed in the fund ledger, the money being drawn out of the Savings Bank and credited in the Cash Book as a miscellaneous receipt If the amount is subsequently claimed, the entries in the Cash Book and the fund ledger shall first be traced before the order of the Chairman of the Board and when a repayment is made the fact of payment and a reference to the order shall be made against the entry in each account book to avoid double payment.

(5) When an account is closed under the provisions of this regulation a line shall be drawn in red ink across the page below the last entry in the Provident Fund Ledger Account and words "Dead Account" shall be added.

Restriction for withdrawal.- No amount shall be withdrawn from the Provident Fund for payment to subscriber or his heirs unless such payment can be made immediately.
Accounts to be withheld when account is closed.- Notwithstanding anything contained in regulation 13 if any sum is due from subscriber to the Board at the time when his account is closed the Board may deduct the amount of such sum before making payment under regulation 13 of the amount at the credit of his Provident Fund Account.
Voluntary deposits.- No voluntary deposits from a servant shall be credited to the Provident Fund.
Precautions against unauthorised withdrawals.- In order to prevent unauthorised withdrawals from the Provident Fund, the following precautions shall be observed: -

(a) The Chairman of the Board shall keep the pass book in his own custody. When money is to be withdrawn from the Savings Bank, the pass book shall be made over to the Secretary of the Board for presentation at the post office or the scheduled bank, as the case may be and shall be returned to the custody of the Chairman as soon as the money has been withdrawn.

(b) Every application for withdrawal shall be prepared by the official whose duty is to prepare cheques and shall be passed and initialled by the Secretary before being submitted to the Chairman of the Board for signature.

(c) The actual withdrawal of money from the savings bank and the disbursement thereof shall be the duty of the Cashier but it shall be the duty of the Secretary of the Board to supervise the disbursement of Provident Fund money and affix his certificate in token of payment of money in his presence.

(d) The Secretary of the Board shall be responsible for the correct maintenance of the Provident Fund Ledger and shall satisfy himself every month that deposits into and withdrawals from the savings bank have been duly entered in the Ledger and the pass book tally. At the end of every year the ledger shall be totalled, and the correctness of the entries made in the month shall be verified by the Secretary or by comparing them with the bills, cheques and connected files and with the entries in the Savings Bank Pass Book as well as with the entries relating to the provident fund investments shown in the investment Register. The ledger shall then be signed by the Secretary in token of having verified the entries and shall be laid before the Chairman of the Board for review and signature.

Form No. 3

[See Reg. 1 (1)]

The Provident Fund

Form of Declaration (For subscriber)

I hereby declare that in the event of my death the amount at my credit in the provident fund shall be distributed among the persons mentioned below in the manner shown against their names.

The amount due to nominee is a minor at the time of my death should be paid to the person whose name appears in column 5: -

Name and the address of nominee or nominees	Relationship with the subscriber	Whether major or minor, if minor, state his age.	Amount or Share of Deposit	Name and address of the person to whom payment is to be made on behalf of the minor	Sex and percentage of person mentioned in column 5.
1	2	3	4	5	6

To witness to signature of subscriber: -

Signature...........................

Occupation..........................

Address.............................

*Here state unmarried, married or widower.

Witness No. 2

Signature...........................

Occupation..........................

Address.............................

Remarks.

Signature of subscriber ....................

Occupation of subscriber....................

Address of subscriber...........................

Station..................

Date............. 19.....

Note. - A subscriber having a family as defined is not permitted in this form of declaration to leave the amount of his accumulations in the Fund or any part of it to any one outside his family.

Form No. 4

[See Reg. 6(7)]

Broad sheet for calculating the interest due to each depositor.

Name of the Depositor

April

May

June

July

August

Name of the Depositor

September

October

November

December

January

February

March

Total

Form No. 2

(See Reg. 5)

Subscriber's Annual Account

......................................District Board Provident Fund

Name of the Subscriber......................................................................

Details	Amount
…......................	…....................

Balance at credit of account on 31st March ...................

Subscriptions by the Subscriber.....................................

Contributed by the District Board..............................

Other receipts............................................................

Interest accrued..........................................................

….......................................

Total

Less amount of advance outstanding........................................

Balance at credit of account on 31st March, 19....... ...................

Notes. - 1. Any representation with regard to the correctness of this account which the subscriber may wish to make should be made in writing within one month from the date noted below to the Secretary of the Board in the form below.

In cases where the subscriber has made no nomination in favour of a member of his family owing to his having no family at the time, but acquired a family, thereafter, the act should be reported forthwith.
The subscriber is requested to state whether he desires to make any alteration in any nomination made under the rules of the fund.

Date............. 19 ...

.................................... Secretary, District Board.

Initial of Accountant.

Form of Acceptance From the Subscriber Objection

I hereby acknowledge the receipt of the annual statement of my Provident Fund Account for the year 19.................... 19 .......... and

but do not

accept the balance shown therein as correct

.......................................... for the reasons given overleaf. Name.............................. Designation....................... With Fund account No.............. For use in the office.

Noted in the Ledger.

Form No. 1

[See Reg. 6(1)]

Provident Fund Ledger.

Account of Provident Fund Transactions of the District Board ..........Month of............ 19....

By whom deposited	Credit	Debits
Name of the depositor	Official Designation	Register No.	Date of receipt.
1	2	3	4

Opening balance	Recovery of advance by	Deduction from Salary	Contribution by D.B.
5	6	7	8

Interest added at the end of year	On what account
Interest added at the end of year	Total	Date of Payment	Credit to District Board or transfer to another P.F.	Paid to depositor
9	10	11	12	13