Guidelines for Submission of Pension cases.
  Maintenance of Service Book
    Certificates/documents that must be enclosed for all types of pension cases
    Relevant forms/enclosures must be filled up properly
Discrepancies commonly noticed in pension cases received in the office of the the Sr. Dy.  Accountant General (A&E), Manipur.
Checklist (for the pension sanctioning authority of the Department) - Do's and Don'ts.


The motto of Pension Section of the Office of the Sr. Deputy Accountant General (A&E), Manipur is to authorize Pension Payment Order to the retired Government servants immediately after their retirement or as early as possible in the event of death/premature retirement, but not later than 2 months from the date of receipt of the pension papers if the case is received with complete documents by this Office. To achieve this, it is important and necessary to mention that the pension papers of State Government employees who are retired or yet to retire on superannuation is to reach the Office of the Sr. Deputy Accountant General (A&E), Manipur through Secretariat (Pension Cell/DP), Government of Manipur in complete shape, not later than six months before the date of retirement of the Government Servants as laid down under Rule 61 (4) of the Manipur Civil Services (Pension) Rules, 1977. Further, the Head of Department shall supply a list of all Government servants who are due to retire within the next 24 to 30 months, twice in a year, showing the position on 1st of January and 1st of July each year as required under Rule 56 of MCS (Pension) Rules, 1977.

In order to settle the cases expeditiously, appropriate timely steps be taken and documents furnished as provided herein. The following guidelines may be observed in this regard:-

Maintenance of Service Book

The Head of Office/Head of Department should ensure:

a)   Preparation of pension papers in compliance of Rule 58 & 59 of MCS (Pension) Rules, 1977;

b)   Entry of the correct date of birth;

c)    Detailed entries of the history of service, chronologically, from the date of joining up to   retirement;

d)    Verification of service without any break;

e)   Note of increments for every year till retirement;

f)    Noting of the retirement order in the service book.



A) The following certificates/documents must be enclosed for all types of pension cases -       

        i)            Demand/No Demand certificate issued by the Head of Office/Head of Department.

      ii)            Accommodation/Non-Accommodation Certificate of Government Quarter issued by the Competent Authority.

     iii)            Consent certificate for recovery of excess drawal, if any, duly countersigned by the Head of Office/Head of Department.

    iv)            Death certificate of other spouse, if not alive.

     v)            Retirement/Termination order duly countersigned/signed by the Head of Office/Head of Department.

    vi)            Passport size photographs of the retired government employees/claimant & joint family photographs duly attested by the Head of Office.

  vii)            Specimen signature or thumb and fingers impression of the application duly countersigned by the Head of Office.

  viii)        Descriptive roll duly countersigned by the Head of Office.

   ix)         Service Book.


B) Depending on the type of pension, the relevant forms/enclosures as detailed below must be filled up properly, signed by the competent authority before submission to AG office-

a)  In respect of Superannuation/voluntary retirement/Invalid pension:

        i)      Form 3: Details of family members including physically/mentally handicapped children, if any, in order of birth with date of birth and relationship. Date of marriage in respect of married sons/daughters may also be indicated in the remarks column. If a child is physically handicapped/mentally retarded, a certificate in original issued by the competent medical authority certifying the exact mental or physical condition of the child and his/her inability to earn his/her livelihood should also be brought to the notice of the head of office and submitted to this office when necessity arises.

       ii)      Form 5: Particulars to be obtained by the Head of Office/Department.

     iii)      Form 7: Form for Assessing pension etc.

     iv)      Form 8: Forwarding letter.

      v)      Pension calculation sheet.

     vi)      Certificate of drawal/non-drawal of provisional pension/retirement gratuity.

   vii)      Last Pay certificate (GPF account No. should be indicated).

  viii)      Application for commutation of pension, if so desired.

b)  In respect of Family Pension:

            Initially the Head of Office shall address the widow or widower in Form 13 for claiming pension where the family of the deceased Government servant is eligible under Rule 54 for the family pension, besides the following-

        i)      As at (B) (a)-(i), (v), (vi) and (vii) above, along with certificate of drawal/non-drawal of Immediate relief;

       ii)      Form 12: Application for grant of Death Gratuity;

     iii)      Form 14: Application for grant of Family Pension;

     iv)      Form 18: Form for Assessing and Authorising Family Pension and Death gratuity;

      v)      Form 19: Forwarding letter;

     vi)      Guardianship certificate if the claimant is a minor;

   vii)      Legal wife/husband certificate issued by the concerned District Magistrate.



c)  In respect of payment outside Manipur:

            If the payment is to be made outside Manipur, Special Seal is to be embossed on the P.P.O./G.P.O. Authority.

            The retiring Official, therefore, should also take special care to indicate the name of Treasury or Branch of Public Sector Bank & the Pay and Accounts Office (through which pension is to be drawn) correctly while filling up pension papers.

d)  In respect of Officials against whom departmental or judicial proceedings are pending:

            In respect of a Government servant who has retired on attaining the age of superannuation or otherwise and against whom any departmental or judicial proceeding has been instituted, Provisional pension as provided under Rule 69 of MCS (Pension) Rules, 1977 may be authorized if the same is sanctioned by the concerned authority.

e)  In respect of Extra-ordinary pension and Liberalised pension:

            In those cases where the claims relate to Extraordinary pension and Liberalised pension, the duly filled up forms, prescribed under MCS (EOP) Rules, 1995 and MCS (LP) Rules, 2000 respectively, need to be enclosed, in addition to other enclosures mentioned above.

Clarification of doubts

            In case of any doubt regarding preparation and submission of any pension case, the Sr. Accounts Officer and/or Assistant Accounts Officer of Pension Section, office of the Sr. Deputy Accountant General (A&E), Manipur, Imphal may be contacted.




  1. The Head of office did not sign on Form-18 Part-I, Sectin-II.
  1. The Head of office did not sign on Part-II (Acknowledgement) of the Application for Commutation of a fraction of pension without Medical Examination.
  1. Cases of allowing to draw special pay in the form of personal pay for small family norms are observed. However, in most of such cases, the dates of birth of children shown in Form-3 are observed to be later than the dates of allowing to draw the personal pay.
  1. Sr. Scale/Selection Grade Scale of school teachers were allowed to be drawn without approval of Screening Committee.
  1. Notional and Retrospective Promotion/Pay fixation were made without concurrence of the Finance Department.
  1. Cases of change of date of birth in violation of Note(6) below FR-56 are observed.
  1. Cases of allowing to draw Non-Functional Scale under the MS(RP) Rules, 1999 without issuing specific order, are observed.
  1. Wrong step up of pay are observed and in most of the cases service particulars of the juniors were not recorded.
  1. Periodical Service Verification for particular periods were left out.
  1. Affidavits not signed by the deponent, were submitted.
  1. Name of adopted son/daughter were shown in Form-3. However, for such adoption, requisites of valid adoption were not fulfilled.
  1. Children shown as son/daughter happens to be grand children.
  1. Actual amount paid was not shown in the LPC of those officials who retired/expired before completion of a full calendar month.
  1. Age of family members were furnished on Form-3 instead of date of birth in Date/Month/Year.
  1. Payment/Non-payment Certificate of Immediate Relief was not furnished in the pension case of deceased officials.
  1. Instances of accepting Voluntary Retirement under Rules 48-A, of the MCS(Pension) Rules, 1977, before completion of 20 years qualifying service, are observed.



CHECKLIST (For the pension sanctioning authority of the Department)


  1. Maintain service book of the Government servant properly with all noting of fixation of pay, promotion, scale of pay, stepping up of pay, post held, leave, suspense, re-instatement extension (adhoc service or service extension) superannuation etc. under proper attestation alongwith any other non-qualifying service.
  1. Process pension cases 2(Two) years before tha date of superannuation of the Government Servant.
  1. Regulation of pay i.e., in the case of promotion, step up, Non-Functional Scale, revision of pay etc. may be checked further before sending the case to the office of the Sr. Dy. Accountant General(A&E), Manipur.
  1. Every effort should be made to complete the verification of service in the manner specified in the rule and to make good the omissions, imperfections or deficiencies which have a direct bearing on the determination of emoluments and the service qualifying for pension.
  1. Obtain necessary particulars in Form-8 from the retiring Government employee eight months before the date of retirement.
  1. Nominations for General Provident Fund, Death cum Retirement Gratuity, Group Insurance etc. should be obtained from the Government servant and the concerned nominations forwarded to the office of the Sr. Dy. Accountant General(A&E) alongwith pension papers, complete in all respect with Form-8 not later than six months before the date of retirement.
  1. After sending the pension papers to the Sr. Dy. Accountant General(A&E), report to him at the earliest, any event, if occurs, which has bearing on the amount of pension/gratuity admissible.
  1. A consolidated “No Demand Certificate” may be furnished, by the Head of the Office.
  1. A notification/office order indicating the date of superannuation/retirement should be sent to the office of the Sr. Dy. Accountant General(A&E) after the retirement of the Government servant.
  1. Government dues payable by the retiring Government employees pertaining to Government accommodation be ascertained expeditiously and recovery be effected.
  1. When the Government servant dies while in service, Head of Office shall initiate immediate action for obtaining claim for family pension and death gratuity using Form-13 and follow-up action is to be taken up.
  1. In death cases, the process of determination of qualifying service and emoluments should be completed within one month of the receipt of intimation of the date of death of the Government employee.
  2. Family pension papers, comprising among others Forms-12, 14,18 and 19, No Demand Certificate/Details of dues, death certificate etc. alongwith service book, duly completed in all respect should be forwarded to the Sr. Dy. Accountant General(A&E), Manipur not later than one month of the receipt of claim by the Head of Office.
  1. In case of Pre-mature retirement, copy of the notice of retiring Government servant, office order accepting the notice and his/her retirement order should be sent with the pension case. In the case of Pre-mature retirement under Rule 48-A of the MCS(Pension) Rules, 1977, completion of 20 years qualifying service must be ensured before accepting the notice.
  1. In the case of invalid pension, certificate of the competent medical authority and copy of retirement order should invariably be enclosed with the pension case.
  1. Where the Government employee had rendered military service, details of military service, pension/gratuity etc., if any, availed in lieu thereof should be duly recorded in the service book and intimated. Copy of the discharge certificate of the Defence Department should be sent with pension case to the office of the Sr. Dy. Accountant General (A&E).
  1. Application for commutation of pension, if applied for, should be in correct Form (Form-1/Form-2). The date of receipt of application with the department must be recorded.
  1. Entry in the service book regarding pay fixation should be clear, comprehensive and duly audited by the concerned authority.
  1. When pension has been sanctioned by the department in terms of decree of a Court, it should invariably be intimated whether appeal in the Higher Court has been filed or not, by the Government/Department.
  1. In Form-3, where details of family members were shown, inclusion of grand children as son/daughter and ineligible wife as eligible wife should be checked.
  1. Last Pya Certificate for those who retire/expire before completion of a full month, actual date upto which he had been paid and actual amount paid, should be checked.


Don’ts :-

  1. Do not keep any noting in service book unattested.
  1. Avoid processing of pension cases just before retirement or after the retirement.
  1. Do not delay submission of pension cases to the office of the Sr. Dy. Accountant General(A&E), Manipur.
  1. Do not keep any period of service unverified.
  1. Do not forward any form unfulfilled.
  2. Do not forward Form-3 without proper checking of family members.


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