(1) Early in March of each year a detailed statement in two parts, one for permanent establishment including officiating incumbents of permanent 63 posts and the other covering all temporary establishments entitled to pension existing as on the 1st march shall be prepared in KMF NO. 52 and transmitted to the Controller as soon as possible and in any case not later than 15th May of each year.
(2) A similar return in respect of non-pensionable employees shall also be prepared and forwarded to the Deputy Commissioner together with the annual return in respect of the pensionable employees referred to in sub rule (1) above.
(3) The returns referred to in sub-rules (1) and (2) shall be prepared in the following manner, namely:—
(i) The particulars (such as designation, pay, etc.) of all members of the establishment, holding permanent and temporary posts, whether on duty or absent or on foreign service, leave or deputation or in temporary posts elsewhere or under suspension or in transit to another office shall be entered in the appropriate columns in KMF NO. 52, the particulars relating to pensionable and nonpensionable employees being shown separately.
(ii) The dates of birth, appointment to present post and promotion to present pay of each person as well as the authority creating the posts shall be clearly entered in the appropriate columns of the return.
(iii) The return shall show accurately the sanctioned scale of permanent establishment and so will include every post, whether filled or not, and if a post be vacant, the word “Vacant” shall be set against it in the column “Name of incumbent”. Post sanctioned but not filled shall be detailed at the foot of the return.
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(iv) There shall be a separate return for each permanent establishment and not more than one establishment shall be exhibited on a single page.
(v) The names shall be entered in the order of budget function group of the establishment. There shall be a separate total for each section, and a grand total for the whole establishment.
(vi) (a) In column (1) of KMF NO. 52 the General orders shall be entered only once and any other order shall be entered against every entry which it supports.
(b) The date to be entered in column shall be the date from which the official has held the post continuously in an officiating, provisionally substantive or substantive capacity, as the case may be.
(c) Personal pay shall be shown on a separate line immediately below the entry of pay in Column 8 the orders of the Competent Authority sanctioning it being quoted in Column 1.
(d) In column 4, the scale of pay with minimum and maximum pertaining to the post shall be filled up only when the pay is progressive, i.e. rises from a minimum to a maximum by periodical increments.
(e) If the pay entered in Column 8 includes an increment allowed with effect from 1st March, the entry shall be checked with the increment certificate which would accompany the March pay bill.
(vii) When the pay of an establishment or of an individual employee is met partly from local or other funds, the whole shall be shown in the return and the 65 portion payable from each source specified in a footnote.
(viii) The name of an employee officiating in a post and the amount of additional pay for officiating, drawn by him need not be shown unless the additional pay for officiating, counts for pension.
(ix) In the case of an establishment on a time scale of pay, the names of all officials not belonging permanently to the cadre but officiating in permanent posts or holding temporary posts shall be included with an indication of the nature of vacancies they fill.
(x) If the officiatin