TA Handbook

1
HAND BOOK
ON
TRAVELLING ALLOWANCE
(Military Personnel & Civilians paid from Defence Services Estimates)
MILITARY ACCOUNTANT GENERAL

RAWALPINDI
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Published by: Military Accounts Training Institute

1st Floor, Block No.2,
C.M.A Complex,
RAWALPINDI CANTT.
Phone: (051) 9270703
Edition: 2006
Copies : 500
RESTRICTED
The information contained in this document

is not to be communicated, either directly or
indirectly, to the Press or to any person not
authorized to receive it.
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PREFACE
Familiarity of staff with rules and regulations plays an important role

in achieving the highest standards of productivity and output. This process is
hindered, because the rules and regulations are scattered over a number of
publications and circulars. To overcome this difficulty, Military Accounts
Training Institute has published a number of hand books on various subjects
such as Pay and Allowances, Pension, Provident Fund, Travelling Allowance
and Leave Rules. These hand books have not only been found very useful by
the employees of the PMAD but also by those whom PMAD is proud to
serve.
The importance of hand books lies upon its being maintained upto-
date at all times to come. Military Accounts Training Institute has revised and
updated the Hand Book on TA Rules previously published in 2001. The
purpose is to provide upto-date knowledge of rules and orders on the subject
to its users.
I hope that this hand book will provide to its users with adequate
guidelines to tackle their day to day issues and problem areas. It will be
appreciated if any error or omission found in this publication is brought to
notice. Valuable suggestions for improvements are welcome.
RAWALPINDI (SALAHUDDIN)
November, 2006 MILITRY ACCOUNTANT GENERAL
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INDEX
Sr.No. Contents Page No.
CHAPTER 1
GENERAL
1 Extent of application 1
2 Definitions 1
3 Kinds of travelling allowances 4
4 Gradation of Govt. servants 6
5 Grade of Govt. servant while in transit 7
6 Grade of family 7
7 Classification of accommodation by rail 7
8 Mileage allowance 8
9 Road mileage 8
10 Route for mileage allowance 9
11 Deduction of cost of form E 10
12 Substitution of mileage for DA 10
13 Conveyance for Air journeys 11
14 Rates of daily allowance 11
15 Stations for special rate of DA 12
16 Penalty for non acceptance of conveyance 12
provided
17 Transfer/reversion from civil or foreign employ 13
18 Classification of journeys 13
CHAPTER 2
TA ON TEMPORARY DUTY
19 Point of commencement and end of journey 15
20 Mileage allowance 15
21 Re- imbursement of hotel charges 16
22 Stay during temporary duty 17
23 Re-imbursement of hotel room rent 17
24 Excess room rent 17
25 Mess charges 17
26 Daily allowance 18
27 Conditions regulating DA 18
28 TA-Officers/personnel stationed in NA/BDA 21
CHAPTER 3
TA ON PERMANENT TRANSFER
29 Point of commencement and end of journey 23
30 Travelling allowance 23
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32 Transfer grant 24
33 Transportation of personal effects 25
34 Scale of baggage admissible 26
35 Transportation of private car 26
36 Transportation of motor cycle/scooter 28
37 General conditions 29
38 Transfer whilst on duty away from HQ 32
39 TA/DA on posting to/from NA/BDA 33
CHAPTER 4
TA ON RETIREMENT
40 Retirement 35
41 Actual fare by rail 35
42 Transportation of personal effects 35
43 Transfer grant 36
44 Transportation of car/motor cycle/scooter 36
46 Payment of TA 36
47 Home Town 37
48 Lien on conveyance 37
CHAPTER - 5
TA ON DEATH OF GOVT. SERVANTS
49 Travel assistance to families of Govt. servants 38
50 Financial assistance in death cases 40
51 Attendant along with dead body 41
52 Conveyance of dead body of wives 41
53 Transportation of dead body of family members 41
CHAPTER - 6
TA ON MISC. DUTIES
54 Examination and courses 43
55 DA on courses less than three months 43
56 DA on examinations in professional subjects 44
57 Attachments 45
58 Sports 46
59 Court attendance 47
60 Important duties 50
CHAPTER 7
COMPETENT AUTHORITY
CONTROLLING OFFICER
61 Powers of Competent Authority 56
62 Duties of Controlling Officer 57
CHAPTER 8
AUDIT OF TA BILLS
63 Audit of TA bills/claims 59
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TRAVELLING ALLOWANCE RULES
(PASSAGE REGULATIONS - 1980)
CHAPTER 1 GENERAL
Extent of Application:- The rules contained in Passage Regulations

1980 are applicable to all military and civilian personnel paid from the
Defence Services Estimates together with their families and private servants
subject to the following exceptions:-
a. Officers, subordinates and Government Servants of Pay grade 1 & 2
of the Military Accounts Department.
b. Military personnel in civil employ.
c. The ordinary movements of officers of the Pakistan Army Reserve are
governed by the regulations for Army Regular Reserve Officers and
Army Supplementary Reserve Officers but when called to Army
Service they will be governed by the rules in these regulations and in
accordance with the orders issued from time to time for the regular
Army.
d. All personnel serving in the Military Lands and Cantonments
Department.
Authority: - Rule-01 P.R. 1980
DEFINITIONS
Authorized Course of Instruction: An authorized course of instruction
means any course or class of instruction or refresher course authorized by
regulations or by special sanction of government.
Casual Personnel: - The term Casual Personnel means follower

establishment under the administrative control of the Ministry of Defence
who are not enrolled and who are not classed as private servants or
Government servants of Pay Grades 1 and 2. It does not include casual
personnel employed by MES for specific jobs and projects, who are not
governed by these regulations except where specifically provided.
Competent Financial Authority: - Is the authority within whose financial

powers the amount at issue falls.
Conveyance: The term Conveyance means: -

a. Conveyance at the public expense by sea, rail, road, or air unless
otherwise stated.
b. Unless specifically authorized, the grant of conveyance does not
include conveyance by land in a foreign country.
Day: The term day means a calendar day, beginning and ending at
midnight, but an absence from headquarters, which does not exceed 24 hours,
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will be reckoned for all purposes as one day, at whatever hour the absence
begins or ends.
Dispatching Officer:- Dispatching Officer means the officer who is

responsible for the despatch by rail of a party of troops or an individual
soldier, viz. the RTO/Movement Control Officer, DSTO (in case of Navy) at
Stations where there is such an officer, and in other cases the station
Commander/Drafting Authority (in case of Navy) and equivalent in PAF for
parties of over ten in number, and the OC Unit for parties of ten and under.
Detachment: - The term detachment means a Body of Troops

detached from the main unit/formation for some specific duty. Detachments
are usually dependent upon their parent units.
Embarkation Authority: - The term embarkation authority means an

embarkation commandant and where there is no embarkation commandant
the Corps/Division/Log Area or Brigade Commander and their equivalents in
Navy and Pakistan Air Force in whose area the port of embarkation is
situated.
Family: -The term Family means:-

a. Spouse (Wife or husband).
b. Sons: - Sons, legally adopted sons or step-sons
irrespective of age, so long as they are residing with and
are wholly dependent on the parent (The Government
Servant).
c. Daughters:- Daughters, adopted daughters, step
daughters irrespective of age and marital status so long as
they are residing with and wholly dependant on the parent
(The Govt. Servant).
Note:-
1. Only one wife is recognized for admissibility of free
conveyance at Government Expense.
2. The words adopted sons or adopted daughters mean
children adopted under the Hindu Law in respect of
persons governed by the said law. In respect of all other,
an adopted child shall be treated as a member of the Govt.
servants family for the purpose of the travelling
allowance rule subject to the following conditions:-
a. The Government Servant has no legitimate or step
child of his own.
b. Prior approval of the Government is obtained for
adopting the child.
c. Governments liability will be restricted to one
adopted child only, and
d. An adopted child will cease to be a member of the
family if after his/her adoption, the Government
servant has legitimate or step child of his own.
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3. Children adopted by an unmarried individual or a
widower without a dependant son or a dependant daughter
will not be regarded as covered by the definition of son or
family.
4. In case where both husband and wife are in Govt. service
the children will draw their title to TA from the father but
where the wife only is in Govt. service the children will
draw their title to TA from the mother, who will certify in
the TA claim that her husband is not in Govt. Service.
Main Route: - The term main route means the most convenient
route, being that usually taken by the travelling public.
Non Combatant (Enrolled):- The term non-combatant (enrolled)

means subordinates under the administrative control of the Ministry of
Defence who are enrolled under the main categories of Skilled, workmen
or followers and who are not classed as civilian subordinates.
Pay: - For the purposes of regulating travelling allowance under these

regulations the term Pay includes:-
a. In the case of commissioned Officers and Soldiers:- Pay of

appointment, consolidated pay, pay of rank, special Army Allowance,
command pay, staff pay, charge pay, instructional pay, qualification
pay, additional pay, overseas pay, good service pay/badge pay/good
conduct pay, hard lying pay and survey pay. (Flying pay & S.S.G Pay
converted into Allowance w.e.f. 15-10-1989 vide Min. of Defence
letter No.F.2/39/89/D-8 (N-II) Dated: 07-10-1990).
b. In case of personnel other than those covered by a above:-
(i) Pay other than pay granted in view of personal qualifications,
which has been sanctioned for a post held substantively or in
an officiating capacity, or to which the recipient is entitled by
reason of his position in a cadre.
(ii) Additional pay and proficiency pay.
Authority: - Definitions in Passage Regulations 1980 & CS 10/II/92
Actual Expenses:- Unless in any case it be otherwise expressly provided

in these regulations, or in separate orders of Government, no individual is
entitled to be provided with means of conveyance by or at the expense of
Government or to draw as travelling allowance, the actual cost or part of the
actual cost of travelling.
Authority: - Rule 02 P.R. 1980
KINDS OF TRAVELLING ALLOWANCES

The following are the kinds of travelling allowances which may be
drawn:-
a. Permanent Travelling Allowance.
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b. Conveyance Allowance.
c. Daily allowance.
d. Mileage Allowance.
e. The actual Cost of Travelling.
Authority: - Rule 236 P R 1980
Permanent Travelling Allowance: - A permanent monthly travelling

allowance may be granted by Government to an individual whose duties
require him to travel extensively. Such an allowance, is granted in lieu of all
other forms of travelling allowance for journeys within the individuals
sphere of duty and is drawn all the year round whether the individual is away
from his permanent station or not, subject to such conditions as may be
prescribed by Government.
Conveyance Allowance: - A monthly conveyance allowance may be

granted by Government on such conditions as may be imposed, to an
individual who is required to travel extensively at or within a short distance
from his permanent station for which no travelling allowance is admissible
under the ordinary rules. This allowance is not forfeited during absence from
HQ and is drawn in addition to any other travelling allowance admissible
under these rules, provided that an individual who is in receipt of a
conveyance allowance specifically granted for the upkeep of motor car or a
motor cycle shall not draw any travelling allowance (daily or mileage
allowance) for journeys performed by motor car or motor cycle except on
such conditions as the authority which sanctions the conveyance allowance
may prescribe.
Daily Allowance: - A daily allowance is an allowance for each day of

absence on duty from an individuals permanent station and is intended to
cover the additional ordinary daily charges incurred by an individual in
consequence of such absence.
Mileage Allowance:- A mileage allowance is an allowance calculated on the

distance travelled and is given to meet the cost of a particular journey.
Authority: - Rule-243 P R 1980
Actual Travelling Expenses:- The term actual travelling expenses

means the actual cost of transporting an individual with his domestic servants
and personal luggage, including charges for ferry and other tolls exclusive of
octroi duties and for carriage of camp equipment, if necessary, and charges
for coolies. It does not include charges for hotels travelers bungalows or
refreshments or for the carriage of stores or conveyances or for presents to
coachmen or the like, or any allowance for such incidental losses or expenses
as the breakage of crockery, wear and tear of furniture and the employment
of additional servants.
Authority: - Definitions in P.R 1980
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GRADATION OF GOVT. SERVANTS
1. Grades of individuals: - For the purpose of calculating travelling

allowance individuals are divided into four grades as follows:-
FIRST GRADE
a. Commissioned Officers (including officers of AFNS) and officers
holding honorary commission whether on the active or retired list.
b. Assistant Engineers, employed as garrison engineers or assistant
garrison engineers and civilian surveyors of work.
c. Civil Servants in BPS -17 and above.
SECOND GRADE
d. Cadets of the Pakistan Army, Pakistan Air Force and Cadets and
Midshipmen of the Pakistan Navy, JCOs, Warrant Officers, MWOS,
Chief Petty Officers and Upper Yardmen of Pakistan Navy and Chief
Technicians of Pakistan Air Force*.
e. Midwives of Military Hospitals*.
f. Veterinary assistant surgeons*.
g. Civil Servants in BPS-11 to 16.
h. Lady Sub Assistant Surgeons.
i. Lady clerks employed at General, Naval or Air Headquarters.
THIRD GRADE
j. Non-commissioned officers, including Petty Officers and Leading
Seamen of Pakistan Navy*.
k. Civil Servants in BPS 3 to 10.
FOURTH GRADE
l. Other Soldiers*.
m. Non combatant (enrolled) and casual personnel*.
n. Civil Servants in BPS - 1 & 2
Note: The categories marked with an asterik * normally travel on warrant

and will only draw travelling allowance when warrants cannot be
issued. (See Rule 287)
Authority: - Rule 260
Fin Div (RW) No.F.1 (4)-R -9/2002 509 Dt 08-06-2002
2. Grade of Government Servant While in Transit.
An individual in transit from one post to another rank in the grade to

which the lower of the two posts would entitle him.
Authority: - Rule-261 PR-1980
3. Grade of Family
Families belong to the same grade as the head of the family.
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CLASS OF ACCOMMODATION BY RAIL
S.No Category of Class of Accommodation

Govt. Servants
1. Category I Civil Servants in B-17 and above

Air conditioned class or accommodation of the
highest class available on the route.
2. Category II Civil Servants in BPS- 14 to 16
AC Lower (Special). If travelling on a line
which does not provide AC lower (Special) the
next lower class.
3. Category III Civil Servants in BPS 11 to 13
AC Lower (Ordinary). If travelling on a line
which does not provide AC lower (Ordinary) the
next lower class.
4. Category-IV Civil Servants in BPS 1 to 10
Economy class or the lowest class by whatever
name be it called.
Authy: (i) Rule 157 P.R-1980

(ii) Fin. Div. O.M.No.F-1(4) R-10/2002-225/05 dated 20-05-2005
MILEAGE ALLOWANCE
Calculation: - Mileage Allowance is differently calculated according to
whether the journey is or could be made by railway or by road.
Authority: - Rule 431 PR-1980
For Journeys by Railway
For the purpose of calculating mileage allowance, individuals when
travelling by railway are considered to be entitled to class of accommodation
as laid down in rules 157 161 P R 1980.
Road Mileage: - The rates and authorized mode of transport for the
journey performed by road by each category of Govt. Servants are as follows
for each K.M. traveled.
Transportation/Mileage Allowance
S. Mode of Transport Rate per Category of Govt.
No K.M. Servant
1 Personal Car / Taxi Rs. 5.00 I *
2. Motor Cycle / Scooter Rs. 2.00 I & II
3. Bicycle/Animal Back / Foot Rs. 1.00 All Govt. Servants.
4. Public Transport Rs. 1.00 All Govt. Servants.
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Note: - * In case of others a taxi may be engaged if the urgency of the
situation so demands, with the approval of the Controlling Officers.
Authority: - Rule 412 P.R. 1980 & JSI 4/2005

Fin. Div. No.F-1(2) Reg-10/ 2005 dt: 10-09-2005
Road Mileage For Journey Between Places Connected By Rail
Where a government servant claims road mileage for journey

performed by road in his personal car, between places connected by rail, the
controlling officer may at his discretion, accept the claim, if he is satisfied
that journey by road had to be performed in the public interest.
ROUTE FOR MILEAGE ALLOWANCE

For the purpose of calculating mileage allowance a journey between
two places is held to have been performed by the shortest of two or more
practicable routes or by the cheapest of such routes as may be equally short.
Note: - Journeys such as road inspection and others of like nature, which
must necessarily be performed by road between places connected by railway,
are covered by this rule.
If an individual travels by a route, which is not the shortest but is

cheaper than the shortest; his mileage allowance will be calculated on the
route actually used.
A competent authority may for special reasons which should be

recorded, permit mileage allowance to be calculated on a route other than the
shortest or cheapest, provided that the journey is actually performed by such
route.
Notes:-
1. In respect of journey in Baluchistan and the North West Frontier
Province, the competent authority may delegate his powers, under this
rule to the Corps/Division/Log Area Commander concerned.
2. Where a Govt. Servant claims road mileage for journey performed by
road in his personal car between places connected by rail, the
competent authority may at his discretion accept the claim, if he is
satisfied that journey by road had to be performed in the public
interest or it should be limited to what would have been admissible
had the individual travelled by rail in the ordinary way.
The principle which should be followed in deciding such questions is
whether any public interest was served by the road journey which
would not have been served had the individual traveled by rail, such
as the saving of public time, or inspection work enroute etc.
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3. The absence in a train of the class of accommodation to which an
individual is entitled under rule 433 may be taken as a special reason
for allowing mileage allowance by road, and consequently the
competent authority may on such occasions grant to an individual
travelling by road, road mileage limited to the amount which would
have been admissible had the journey been performed by rail by the
class of accommodation to which he is ordinarily entitled. When the
fare of the requisite class for the journey in question is not specifically
published, it should be calculated according to the appropriate data in
the railway time and fare tables.
4. Recruiting officers are the competent authorities in respect of road
journeys performed by themselves, their assistant recruiting officers,
and recruiting medical officers.
Deduction of Cost of Form E

When individuals are eligible to travel by railway in ACC or First
Class on payment of half fare they must be provided with PAFT-1709. Duty
Voucher Form E and their travelling allowance will be reduced by the
amount by which the fare of the class on which their travelling allowances
are based exceeds the fare actually paid. The reduction will however, only be
made when the journey is actually performed by railway.
Authority: - Rule 290 P.R-1980
SUBSTITUTION OF MILEAGE FOR D.A.

A competent authority may, by general or special order and on such
conditions as he thinks fit to impose, permit any individual or class of
individuals to draw mileage allowance instead of Daily allowance for the
whole period of absence from his permanent station if he considers that the
nature of the individuals duty is such that daily allowance is not sufficient to
cover his travelling expenses.
Subject to any condition which a competent authority may, by general

or special order, impose an individual who is included in any of the first three
grades in Rule 260-262 (P R 1980) may exchange his daily allowance for
mileage allowance for any day on which:-
a) He travels by railway or
b) He travels more than 32.187 KM by road, provided that if a
continuous journey extends over more than one day, the exchange
must be made for all such days and not for a part of them only.
Authority: Rule 335 PR-1980
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CONVEYANCE FOR AIR JOURNEYS

The authorities specified in Rule 221-PR may permit officers and
personnel of the Army, Navy and Air Force, including civilian officers and
non-gazetted staff, travelling on duty within Pakistan limits to perform the
journey by air in the following cases:-
a. The nature of duty is of sufficient importance to justify travel by air.

b. An appreciable saving of time would result from the persons
travelling by air instead of by surface transport.
Note-1 Government Servant in BPS 17 and above will be entitled to
travel by air.
Authority: - Fin. Div. No. F-1(9) R-9/2002-568 dt 29-06-2002
Note-2 Military Commissioned Officers will be entitled to travel by air.

Authority: - JSI 4/2005
RATES OF DAILY ALLOWANCE

i. The rates of Daily Allowance admissible to the Armed Forces
Personnel wef 01-07-2005 are as under:-
Ordinary Rates Special Rates
Category per day per day
Z 1/Equivalent Rs: 125 Rs: 200
Z-2 to Y-4/Equivalent Rs: 155 Rs: 220
X-1 to X-4 @ Cadet/ Equivalent Rs: 280 Rs: 365
2/Lt to Major/ Equivalent Rs: 500 Rs: 640
Lt Col to Brig/ Equivalent Rs: 625 Rs: 825
Major Gen to Lt Gen /Equivalent Rs: 700 Rs: 1000
Authority: -Rule-419 P.R-1980 & JSI 4/2005
ii. The rates of daily allowance admissible to civil servants w.e.f. 1-7-2005
are as under:-
BPS Ordinary rate per day Special rate per day

(Rs.) (Rs.)
1-4 125 200
5 11 155 220
12 -16 280 365
17 18 500 640
19 20 625 825
21 - 22 700 1000
Authority: - Fin. Div. OM No. F.1 (2)-Reg.10/2005 dt. 10-9-2005

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STATIONS FOR SPECIAL RATE OF DA

(1) Islamabad (2) Rawalpindi (3) Lahore
(4) Peshawar. (5) Karachi. (6) Quetta
(7) Multan (8) Faisalabad. (9) Hyderabad
(10) Northern Area (11) Gujranwala (12) Bahawalpur
(13) Sargodha (14) Sialkot (15) Sukkur.
(16) Muzafarabad (17) Mirpur (AJ&K)
Authority: - Rule 420 PR-1980 JSI 10/94 & JSI 4/2005
PENALTY FOR NON ACCEPTANCE OF

CONVEYANCE PROVIDED
In the event of loss being caused to the State by reason of an
individual failing to make use of the conveyance provided under these rules,
the amount involved is recoverable from the individual concerned, unless
failure to make use of the said conveyance is due to circumstances beyond his
or her control.
Authority: Rule 31 P.R-1980
TRANSFER/REVERSION FROM CIVIL OR

FOREIGN EMPLOY
The travelling allowance of an individual whose services are lent to

another Department or Government will be regulated by the rules of the
borrowing Department or Government. These rules apply also in cases where
leave is taken by an individual before rejoining his permanent post under the
Ministry of Defence.
Authority: Rule 33 P.R-1980
CLASSIFICATION OF JOURNEYS
All movements for which conveyance at public expense is authorized
under these Regulations shall be classified as:-
a) Permanent
b) Temporary
According as the expectation of the authority ordering the move is

that the individual transferred shall do duty in the station to which his transfer
is ordered for a period exceeding or not exceeding three months:-
Provided that a transfer classified as Temporary shall be re-

classified as Permanent if and when the period of duty in the said station
does exceed three months; and
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Provided further the classification of a transfer as Permanent shall

not be revised after the move of the individual has commenced from the
station where he was officially located when he received the orders
transferring him.
Notwithstanding any thing contained in this rule, no move of an

individual shall be classified as permanent if it is undertaken in pursuance
of a tour of inspection.
When the duration of the course exceeds 3 months, the move shall be
treated as permanent and will not require any approval of the competent
authority for its re-classification as permanent. (See also Rule 575 P R 1980)
Authority: - Rule 288 PR-1980 C.S.No. 1/98

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CHAPTER - 2
TA ON TEMPORARY DUTY
Point of commencement and end of journey:-
The point in any station at which a journey on temporary duty is held
to commence or and will be office/residence of the Government servant, to
the railway station or the Airport/Seaport, as the case may be, at his
Headquarters and from the railway station or the Airport/Seaport to the place
of his temporary duty/residence at the outstation. The question whether the
government servant should proceed on temporary duty from his office or
residence is one for the competent authority authorizing the move to decide.
Note: - A journey on permanent duty begins and ends at the actual residence
of the individual concerned.
MILEAGE ALLOWANCE.
An individual of any of the first three grades in rules 260-262 to

whom traveling allowance is admissible, is entitled to travelling allowance as
follows:-
For journeys on temporary duty if not in receipt of permanent travelling

allowance:-
1. By Road
Daily allowance for his grade at the rates in rule 419 which can be
exchanged for mileage allowance. If mileage allowance is drawn, one
mileage allowance at the rates given in rule 412 P R 1980 is
admissible.
2. By Railway: -
a) Daily allowance for his grade at the rates in rule 419 which
can be exchanged for mileage allowance. Mileage allowance
when drawn is one fare of the class in which the individual is
entitled to accommodation under rules 433-435.
Note: The above allowances are subject to the usual deduction under
rule 289.
b) In the case of an individual of the third grade if there are two
rates of fares for mail and passenger trains, the fare for
passenger train only will admissible, unless a certificate is
furnished by the controlling officer that it was necessary in the
interest of public service for the individual to travel by mail
train.
c) Conveyance on railway warrant between stations connected by
rail on temporary duty (including courses of instructions /
attachment etc) for a period up to 3 months as defined in rule
288 in respect of personnel below commissioned rank shall
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continue. However in case of stations not connected by rail,
mileage allowance shall be admissible according to the rates
laid down in rule 412.
Authority: - Rule-446 (a) (1) & (2) PR-1980
RE-IMBURSEMENT OF HOTEL CHARGES
A government servant who stays in a hotel, guest house, or a

residential club or guest houses of the messes maintained by Army, Navy and
Air Force shall, in addition to the daily allowance, be allowed re-
imbursement of actual single room rent, subject to production of
receipt/vouchers, up to the following maxima per day: -
(a) Localities where special daily Three times the amount of

allowance rate is admissible special Daily allowance.
(b) Localities where ordinary daily One and a half times the amount
Allowance rate is admissible. of ordinary daily allowance.
(c) In case of non-availability of a single room, the touring civil servant

may be allowed to book a double room for his exclusive use provided
the rent thereof does not exceed the maximum permissible limit for a
single room. If it happens to be more than ones entitlement the re-
imbursement shall be restricted to his normal entitlement only. If two
officials while on tour at the same station, may be allowed to book a
double suit in a hotel and share it, in such a case either of them shall
jointly certify that separate single accommodation was not available
for them and that each of them is claiming not more than one-half of
the room-rent restricted to each individuals entitlement, this certificate
shall be appended on the TA bill of either official.
Note: Special rate of daily allowance shall be admissible at

Hyderabad, Islamabad, Karachi, Lahore, Faisalabad, Multan,
Peshawar, Quetta, Rawalpindi, Sialkot, Sukkar, Gujranwala,
Bahawalpur, Sargodha, Northern Area, Muzzafarabad &
Mirpur (AJ&K).
Authority: - Rule-328 PR-1980, CS 10/XI/85, CS 2/IV/90 & JSI 4/2005
Stay During Temporary Duty

A government servant on tour is himself the judge of the necessity for
staying in a hotel. No certificate regarding to non-availability of
accommodation in a rest house is required. However, such hotel charges will
only be admissible where an overnight stay at the place of temporary duty is
involved.
Re-imbursement of Hotel Room rent

19
The term actual single room rent used in rule 328 of these
regulations includes taxes, duties and service charges relating to the rent of a
single room in a hotel.
Excess room rent
Government servants in BPS-20 and above may stay in hotels and
claim room rent subject to a maximum of three D.As. for specified stations
and one and half D.As at non-specified stations. If however, the rooms rent
charges are in excess of the maximum ceiling aforementioned, the
government will pay fifty percent of the additional amount.
Authority:-Fin. Div. OM NO.F.1 (2)-Reg.10/2005, 628/06 dt 10-10-2006
Mess Charges:-
A Government Servant who stays in a Govt. hostel, Inspection
Bungalow/Lodge shall be allowed re-imbursement of actual charges for stay
in single room/suite on production of receipt/vouchers, provided such charges
do not exceed the amount of daily allowance admissible to the civil servants
at the station concerned.
Authority: Rule 328-A P.R.1980, C.S.No.10/XI/85 & CS 2/IV/90
DAILY ALLOWANCE
One DA at the rate applicable at the station shall be paid for an over
night stay on temporary duty when a Govt. servant is absent on duty from
Headquarter. Where night stop is not involved and if absence from
headquarters exceeds four hours half daily allowance will be paid.
Note: - Half daily allowance will be admissible only in those cases where the
absence from HQ does not involve stay for the night and no daily
allowance is drawn for any night. It cannot be drawn in addition to
any Daily allowance drawn for night stay.
Authority: - Fin. Div. No. F.1 (2)-Reg (9)/91 dated 21-8-91 and dt. 02-11-91
JSI 12/91 and JSI 7/94
CONDITIONS REGULATING DA
(i) Method of Calculation of Daily Allowance. Daily allowance, for

each calendar day, will be admissible for the period of absence on
duty from Headquarters/ Permanent duty station (including the time
spent in transit). Not more than one daily allowance will be
admissible in any calendar day. A fraction of a calendar day will be
reckoned as a calendar day for this purpose.
Note: - Calendar day means a day beginning on one midnight and
ending on the next midnight.
(ii) The rate of .D.A. during transit will be the same as admissible at the
station of immediate destination. On return to HQ the rate will be the
20
one admissible at the last station of temporary duty before return to
Head Quarters.
(iii) Period of absence on temporary duty shall commence from the time
of departure from the office or residence as the case may be till return
to the office/residence and competent authority shall decide whether
the commencement of temporary duty is from office or residence.
(iv) The period of forced delay in transit will be treated as part of total
transit period.
Authority: Rule-342 P.R-1980
(v) Extra D.As for arrival at and departure from place of temporary duty
are not admissible.
Authority: - Rule-344 P.R.-1980
(vi) No Daily Allowance shall be drawn for any day on which a

Government servant does not reach a point outside a radius of 16.093
K.M. from his HQrs or returns to his HQrs. from a similar point.
(vii) Daily allowance shall be admissible on Sunday and public holidays

falling during the period of a Government servants temporary duty at
an outstation.
(viii) Daily allowance is not admissible during casual leave taken by an

individual while on tour.
(ix) Officers whose headquarters are situated within the limits of Karachi,
Rawalpindi and Lahore Municipal Corporations will not, however, be
entitled to special rate of daily allowance if they visit the suburbs of
the respective cities under circumstances entitling them only to daily
allowance.
(x) Daily allowance consists of the following elements:-

Messing 45% (Forty five percent)
Accommodation 30% (Thirty Percent)
Conveyance 25% (Twenty Five Percent)
Note: - Daily allowance is not admissible for journeys between

residence and place of work.
Authority: - Rule-346 P.R-1980
(xi) If any of the above elements is supplied free by the Government daily
allowance will be reduced accordingly.
21
In case of personnel below commissioned rank, full daily allowance

or appropriate percentage thereof shall be paid on production of a
certificate that he was not provided free of cost all or any of the above
elements. The certificate shall be given by O.C. of the Unit/Formation
to which the individual was attached during temporary duty or
courses of instruction etc.
(xii) One daily allowance only is admissible in respect of halts on any day
on which an individual is entitled to such allowance under one or
more provisions of these regulations.
(xiii) In the case of officers accompanying bodies of troops, daily

allowance under this rule is admissible during enforced halts with the
troops at intermediate railway station; such halts being viewed as part
of the railway journey.
(xiv) For halts on duty during such journeys the grant of daily allowance
will be governed by the ordinary rules.
(xv) Daily allowance admissible during En-forced Halts:- Daily

Allowance at the rate laid down in rules 412-422 will be admissible to
individuals for enforced halts at any station due to lack of onward rail,
road or air accommodation. See also rules 339 to 343.
(xvi) The Railway Transport Officer/Movement Control Officer/Divisional

Sea Transport Officer or where no such officer exists the Station
Commander and his equivalents in Navy and PAF must certify that
the individual was forced to halt for the period for which daily
allowance is claimed and also that the halt was necessitated in
circumstances beyond the officers control. The concession will not
be admissible for enforced halts during journeys connected with
casual or other leave (See also Rules 325-326 P R 1980)
Authority: - Rule-370-A P.R-1980
(xvii) Thirty percent (30%) reduction in the amount of daily allowance will
be made if the individual is provided with free accommodation during
the period of enforced halts. A further reduction of forty five percent
(45%) in the amount of daily allowance will be made if and when free
rations are provided.
22
TA-OFFICERS / PERSONNEL STATIONED IN NA / BDA
Travelling Allowance / Conveyance / Daily Allowance etc to Army
Officers / Personnel below Commissioned Rank proceeding to and from
Northern Area/Border Defence Areas / Concessional Areas or within that
Areas will be authorized in the manner indicated below:-
a. Officers / personnel stationed in Northern Areas / Boarder

Defence Areas / Concessional Areas when detailed on temporary
duty at the out stations within Northern / Border Defence Areas.
Normal Travelling Allowance will be admissible if no Govt.

transport is provided / available provided public transport/taxi are
plying on this route. No DA is admissible except when free
concession is not availed being not available.
d. Individuals stationed in Northern Areas/Border Defence Areas

/Concessional Areas when deputed on temporary duty or sent to
attend courses of instruction outside Northern/Border Defence
areas.
Normal Travelling Allowance / Conveyance / Daily

Allowance will be admissible.
The existing provision as contained in Rule 5 of Passage Regulations

1980 or other Rules / Regulations / Orders will be deemed to have been
modified to the extent indicated above.
Authority: - Min. of Def. No. 3656/554/Log-4 (a)/1056/D-4 (A-IV) / 86 dt.

15-7-86
23
CHAPTER 3
TA ON PERMANENT TRANSFER
Point of Commencement and End of Journey
A Journey on permanent duty begins and ends at the actual residence

of the individual concerned.
Authority: - Foot Note to Rule 270 PR-1980
1. TRAVELLING ALLOWANCE
i. When journey is performed by Rail:
a. ROAD MILEAGE: - From residence to railway

station and vice versa will be admissible as under:-
Self: - One road mileage at the prescribed rates.
Family: - One additional mileage allowance if two
members of his family accompany him and
second if more than two members accompany
the individual.
b. RAIL FARE:-
Self: Actual fare of entitled class.
Family: - One fare for each adult member of the family
and half for each child between 3 to 12 years of
age for whom such fare actually paid.
Families are entitled to the same class of accommodation as the head

of the family, unless specially included in a category entitled to higher class
of accommodation.
ii. When Journey is Performed by Road
SELF: - One mileage allowance at the rate admissible in

accordance with the grade of the individual.
FAMILY: - One additional mileage allowance, if two
members of his family accompany him and a
second, if more than two members accompany
him.
Authority: - Rule 446(b) PR-1980. C.S.No.7/X/83
2. DAILY ALLOWANCE
(a) For Transit: One DA at special rate shall be admissible for

self-only, for every 480 K.M of road distance.
Authority: - Rule-447 ( c ) PR-1980
24
(b) For Arrival at the Place of Posting:-
SELF: - One DA at the prescribed rate admissible at the

station of posting.
FAMILY:- One DA for each member of the family above
12 years of age at the prescribed rate
admissible and one half for each child above
the age of 12 months and less than 12 years.
Authority: - Rule-447 (d) PR-1980
3. TRANSFER GRANT
a. Employees having family - One months pay.

b. Employees not having family - Half months pay.
Authority: - Rule 447 (a) (i) (b) (i) PR-1980 & JSI 11/91
Note: -Transfer grant is authorized equal to one/half months basic

pay/rank pay.
Authority: - MAG No. AT/T/6467/XXVI/ P-77 dt 18-10-2000
Conditions
i. The transfer grant shall be admissible only where there takes place the
breaking up of the house hold establishment at old station and setting
up of the house hold establishment at new station.
Authority: - Fin. Div.No.F.2(34)-R-8/84-999/84 dt. 30-09-84 & JSI 13/85
ii. In case where both husband and wife are govt. servants, each case of
transfer grant is to be considered on merits by Finance Division.
Authority: - Fin.Div.U.O. Note No.104-R.9/76 Dated: 07-02-1976
iii. No transfer grant is admissible:

a) When journey is performed on railway warrant.
Authority: - Para 16(i) of M.A.G.U.O. Note No. AT/T/6467 dt.22-6-73

Para 9 of Fin.Div. (Mily) U.O.No.1567/R.I/FAMF/73 Dt: 24-10-1973
b) Transfer from a suburb to the main city and vice versa.
Authority: M.A.G No.AT/T/6350 Dated: 05-06-1974
iv. In cases where a Govt.Servant possessing family moves to the new

station alone may draw transfer grant equal to half months pay
provided he finally opts to do so on transfer.
Authority: JSI 10/94
4. TRANSPORTATION OF PERSONAL EFFECTS
Cost of transportation of personal effects is admissible as per

baggage authorized at the rate of Rs: 0.008 per KM per KG from the
25
residence at old station of the govt. servant to the residence at the
new station, irrespective of the mode of conveyance. Entitlement of
the transportation of personal effects is being paid subject to the
rendition of the following certificates:-
(i) Weight of personal effects shown has actually been carried.

(ii) The amount claimed has actually paid for the personal effects
and the expenses actually incurred are not less than the
amount claimed.
Authority: - Rule 446(b) (4) (a) PR-1980, JSI 4/2005
Fin.Div. O.M.No.F.1 (2) Reg.10/2005 Dt. 10-09-2005
5. SCALES OF BAGGAGES ADMISSIBLE

When an individual travels at public expense on permanent
duty, the conveyance for his personal effects is admissible up to the
following maxima
Category of Individuals If possessing a If not possessing a
Family Family
Category I 4500 Kgs. 2240 Kgs.
Category II 3000 Kgs. 1500 Kgs.
Category-III (Also ORs) 1500 Kgs. 760 Kgs.
Category-IV 560 Kgs. 380 Kgs.
Mid Wives of Military Hosp. 186.60 Kgs. 112 Kgs.
Authority: - (i) Rule 747 PR-1980 (ii) CS 1/X/81 (iii) CS 5/X/87
TRANSPORTATION OF PERSONAL EFFECTS (Civil Servants)
Categories for TA Transportation of personal effects

Possessing Not Possessing
Family Family
Cat. -- I From BS-17 and 4500 Kgs. 2240 Kgs.
above
Cat. II From BS 14-16 3000 Kgs. 1500 Kgs.
Cat. III From BS 11-13 1500 Kgs. 760 Kgs.
Cat. -- IV From BS 1-10 560 Kgs. 380 Kgs.
Authority:-Fin. Div. No. F.1 (4) R-10/2002-39/06 dt. 15-3-2006
6. TRANSPORTATION OF PRIVATE CAR

Officers who are maintaining motor car are entitled to transportation
charges for the motor car as under:-
(i) By Rail: - Re-imbursement of charges actually paid to the

railway duly supported with the receipt is admissible.
26
(ii) By Road: The rate of allowance is admissible to a
Govt. Servant who transports his motor car by road @ Rs.
2.00 per K.M.
Authority: - JSI 4/2005 &
Fin. Div. O.M. No. F.1 (2) Reg.10/2005 dated 10-09-2005
Note: - Transportation of cars may be permitted by any means but its

transportation cost be restricted to the expenditure for E.V.K. transport.
Private cars belonging to service officers will be transported at public
expense through a passenger train on EVK irrespective of the facts whether
the officer travels on cash TA/Warrants and the cost thereof will be claimed
along with the TA claims as indicated below:-
i. Officers of the rank of Lt. Col. and above and their equivalents in
the Navy and Air Force: -
Transportation charges will be admissible on the basis of posting

orders issued by the Mily. Secy. (or his counter-parts in the Navy and
the Air Force)
ii. Officers of the rank of Major and below and their equivalent in
the Navy and the Air Force: -
Transportation charges will be admissible provided if it is certified by

the under mentioned authorities that the maintenance of car by the
officer will be in the public interest.
a) Military Secretary/Naval Secretary/Air Secretary. or
b) Army.
(i) Heads of Branches at General Headquarters.
(ii) Formation Commanders.
(iii) Brigade/Log Area/Station Commander of Brig. Rank.
c) Navy.
i. Commander PNS Zafar
ii. Commander Logistics
iii. Commander Karachi.
iv. Commander Pakistan Fleet
v. Commander North Navy.
vi. Type Commander/CO of Commodore rank
d) Air Force.
(i) Base Commander/OC Air HQ. (Units)
(ii) AOC, Air Defence Command
(iii) AOC, Southern Air Command.
(iv) AOC, Northern Air Command.
(v) AOC, Central Air Command.
Authority: - Rule-744 & 745 JSI-5/83, 11/91, Corr. No. 3/92,

Corrigendum No.2/95
27
7. TRANSPORTATION OF MOTOR CYCLE / SCOOTER
Officers who are maintaining the motor cycle/scooter are entitled to

transportation charges for the motor cycle/scooter.
i) Actual expenses incurred on transportation through goods
train.
ii) When transported by road at the rate of Rs.1.00 per K.M.

Fin. Div. O.M. No.F.1 (2) Reg.10/2005 dated 10-09-2005
Private motor cycle/scooters belonging to service officers of

the rank of Major and below and their equivalents on permanent
move from one duty station to another duty station within Pakistan
will be transported by goods train (duly marked as motor
cycle/scooter) at public expense and the cost thereof will be claimed
along with the travelling allowance claim. When the officer travels on
Warrant, motor cycle/scooter will also be conveyed on warrant. This
will be in addition to the normal entitlement of personal effects on
posting. The officer who conveys his car at public expense in
accordance with rule 744 will not be authorized to convey motor
cycle/scooter in addition. If a motor cycle/scooter is transported by
any other means the officer will be paid an amount not exceeding the
cost of transportation by goods train. The concessions will be
admissible if it is certified by the Station Commander/OC unit that the
maintenance of motor cycle/scooter by the officer concerned will be
in the public interest.
Authority: - Rule 745 & 746 PR-1980
8. GENERAL CONDITIONS
A family entitled to conveyance within Pakistan under these

Regs. may precede or follow the head of the family, provided that the
journey is undertaken within six months and one year in the case of
service personnel of the date on which the head of the family moves
provided the TA advance for the move of the family is not drawn
earlier than a period of one month before the move is actually made
by the family. Such a family will be regarded as accompanying him.
Note: - A family of an individual who is transferred from station A

to station B and is again transferred to Station C is entitled
to conveyance from station A to Station C by the direct
route when the move between these stations takes place within
the limit of six months and one year in the case of service
personnel from the date of the commencement of the journey
from Station A by the individual himself. The same principle
applies if an individual is transferred to more than two stations
within the time limit of six months and one year in the case of
service personnel.
28
For the purpose of these rules, the grade of the head of the
family should be determined with reference to the facts on the date of
his transfer, while the number of fares admissible should be
determined with reference to the facts on the date of the journey in
respect of which free conveyance is claimed.
An individual who sends his family in advance will do so at

his own risk and should the orders for the move of the head of the
family be changed or cancelled subsequently, compensation or
conveyance in r/o the return journey of a family is not admissible.
Claims for conveyance for a family which moves under these

rules in advance of the head of the family will not be admitted finally
in audit until the head of the family actually moves.
In the case of individuals serving at station where families are
permitted to reside but cannot accompany or join the head of the
family for want of accommodation at those stations, the time limit of
six months and one year in the case of service personnel will be
calculated from the date accommodation become available at those
stations.
The time limit of six months and one year in the case of
service personnel mentioned in rule 42 above and the provisions of
Note thereto are also applicable to the conveyance of personal effects
and conveyance subject to the condition that the cost of conveyance
of personal effects from the first to the last station will be regulated as
follows:-
a. The total weight carried from station B to station C and
from station A to station C should not exceed the
maximum prescribed in rule 747.
b. The total cost of transporting the effects from station A to

station B from station B to station C and from station A
to station C should not exceed the amount admissible from
station A to station B plus that admissible from station B
to station C.
In special cases a competent authority may sanction an

extension of the time limit mentioned in rule 42 and rule 47 above
upto a maximum of eight months and one year and four months in the
case of service personnel provided he is satisfied that the
circumstances of the case are such as to justify the concession.
29
Families of personnel sent abroad on permanent
duty/transfer the duration of which is not less than two years, will be
allowed to precede the head of the family by one month or to follow
him within six months, to and from the place of duty abroad, this limit
in special circumstances may be extended upto eight months by the
competent authority.
The families of personnel sent abroad on temporary duty,

deputation, delegation, course of instruction duration of which is not
less than one year will be allowed to precede the head of the family
by one month or follow him within three months to and from the
place of duty abroad.
Authority: - Rule-49-A PR-1980
Family preceding or following the head of the family or

moving from or to a station other than the station from or to which the
head of the family moved. If a member of an individuals family, who
precedes or follows him under rule 270, travels to a new station from
a place other than the individuals old station, the individual may
draw either the actual fare for the journey made or the fare admissible
for the journey from the old station to the new station, whichever is
less.
The total quantity of personal effects accompanying the

individual and his family, for which free conveyance is admissible,
will be limited to the maximum amount laid down in rule 747.
If the family of an individual, in consequence of his transfer

travels to a station other than the new headquarters, travelling
allowance for the journey of the family may be drawn subject to the
condition that it does not exceed the travelling allowance that would
have been admissible if the family had proceeded to the new
headquarters/station.
If an individual is transferred to a station where family

accommodation is not available, travelling allowance for the family
and conveyance of baggage will be admissible from the old station of
duty to the intermediate station and thence to the new station of duty
when family accommodation becomes available, subject to the
proviso that the claim will be restricted to their normal entitlements
from the old to the new station by the direct route.
If the head of the family is posted to Border Defence Area

and/or other non family stations, travelling allowance will be
admissible to the family to its home/selected place of residence and
30
later to rejoin the head of family when the head of family is
subsequently posted to a station where family is permitted to reside or
when the family accommodation becomes available, irrespective of
the distance limitations laid down in rules 277 to 284.
Note: - The term home and selected place of residence are to be

interpreted literally i.e. in the case of individual belonging to
the places which form Pakistan, or those recruited in Pakistan,
home town will be as shown in their documents. As far the
optee individuals the selected place of residence will mean the
place, which they selected as such.
9. TRANSFER WHILST ON DUTY AWAY FROM

HEADQUARTERS
An individual transferred whilst on temporary duty away
from his headquarters is entitled to travelling allowance as
follows:-
a. Travelling allowance on temporary duty scale from the
temp headquarters station to the new station; and
b. Difference between permanent and temporary duty scales
of TA from the old station to the new station by the direct
route.
An individual whose unit moves to another station when

he is away from the unit on temporary duty will be entitled to TA
as follows to join his unit at the new station:-
a. TA on temporary duty scale from his temporary

headquarters for self; and
b. TA for his family, if any, from his old station under rule
446.
Note: - The baggage and servants of the individual at the old

station of the unit will go with it.
An individual transferred from one post to another who, under

the orders of the competent authority, is permitted to hand over
charge of his old post or to take over charge of the new post at a place
other than the headquarters, is entitled:-
a. TA on the temporary duty scale from the place of handing

over charge to the place of taking over; and
b. Difference between permanent and temporary duty scale of
TA from the old to the new station by the direct route.
31
For the journeys from his old station to the place of handing
over charge or from the place of taking over charge to his new station.
TA will be admissible as for a journey on temporary duty. TA as in
rule 452(b) and 454(b) will be admissible on completion of the
journey provided that leave other than casual or privilege leave is not
taken from the temporary headquarters.
Note: - The provisions of Rule 446 also apply to Rule 452 and 454.
10. TA/DA ON POSTING TO/FROM NORTHREN AREA/BDA
Travelling Allowance / Conveyance / Daily Allowance etc to

Army Officers / Personnel below Commissioned Rank proceeding to
and from Northern Area/Border Defence Areas / Concessional Areas
or within that Areas will be authorized in the manner indicated
below:-
a. On Posting to and from Northern Areas/BDA/

Concessional Areas.
Normal Travelling Allowance / Conveyance / Daily

Allowance / Transfer Grant, Cash Transportation of Personal
effects subject to the following proviso:-
Families and their personal effects will be dispatched

to the stations as indicated:-
i. If the move is to a station declared as family station.

TA etc will be admissible to the family of the officer /
personal from the last duty station to new duty station.
ii. If the move is to a station declared as non-family

station, the families and their personal effects will be
dispatched to home town/selected place of residence or
to a cantonment where government accommodation is
provided and TA etc is paid accordingly.
iii. Conveyance to families and dispatch of baggage on

cash will be carried out when their heads of families
are posted to formations/units at such station where
families are permitted to reside.
b. On Posting within the Northern Areas / Border Defence

Areas / Concessional Areas.
Normal Travelling allowance / Conveyance/Daily

allowance cash transportation of personal effects etc for self
will be admissible provided no services transport is provided
32
being not available. DA during journey shall be admissible
in accordance with rule 447 ( c) PR 1980.
The existing provision as contained in Rule 5 of Passage Regulations

1980 or other Rules / Regulations / Orders will be deemed to have been
modified to the extent indicated above.
Authority: - Min. of Def. No. 3656/554/Log-4 (a)/1056/D-4 (A-IV) /

86 dt. 15-7-86
33
CHAPTER - 4
TA ON RETIREMENT
1. RETIREMENT
The term retirement shall mean retirement on attaining the

age of superannuation, or on completing the prescribed service limit, or on
voluntary retirement on completion of 25 years qualifying service, or on
invalid pension or on compulsory retirement.
Authority: - Para 17 (d) of Annexure of JSI-3/73
A Government servant on retirement shall be allowed

travelling allowance to the extent specified below, in respect of the journey
from the place of his last posting to his home town or selected place of
residence in Pakistan performed during leave preparatory to retirement on or
after retirement.
Authority: - Rules 635(P) P.R. 1980
2. ACTUAL FARE BY RAIL
(I) Actual fare by rail for himself and for each member of his
family of the class to which he was entitled immediately
before his retirement.
(II) For journey by road between places not connected by rail

mileage allowance shall be allowed.
Authority: - Rule 635 P (1) (a) P.R. 1980
3. TRANSPORTATION OF PERSONAL EFFECTS
Cost of transportation of personal effects to the extent

admissible to him immediately before retirement for journey on
transfer.
Authority: - Rule 635 P (1) (b) PR 1980
4. TRANSFER GRANT
Transfer grant to the extent admissible on transfer from one

station to another station.
Authority: - Rule 635 (P)(1) ( c ) PR 1980
5. TRANSPORTATION OF CAR/MOTOR CYCLE/SCOOTER
Cost of transportation of motor car or motor cycle/scooter is

also admissible for journey to home town on retirement. The cost
shall however, be calculated by road and restricted to the distance by
34
the practicable route. It will be allowed @ Rs. 2.00 per KM for car
and Rs.1.00 per KM for motor cycle.
Authority: Fin.Div.No.F.2 (3)/R.9/79 Dated: 23-01-1979.

JSI 20/80 as amended vide JSI 4/2005 & Fin.Div.
O.M. No. F.1 (2) Reg.10/2005 dated 10-09-2005
6. DAILY ALLOWANCE
Daily allowance for transit and arrival at home town is not
admissible, there being no provision in rule.
Note: - The requisite certificate of incurring expenses as well as of

conveyance of baggage will be necessary as in the case of permanent
transfer.
7. PAYMENT OF TA
Officers proceeding on retirement/release should submit their

travelling allowance claims, duly countersigned by the controlling
officers to the controller of Military/Naval/Air Force Accounts
concerned for pre-audit and payment before leaving their last duty
stations. Each claim will be supported by a certificate from the officer
concerned to the effect that he undertakes to complete the journey for
which he has received payment.
When, however the notice of release is so short as not to allow

an officer to adopt the above procedure, he may draw travelling
allowance in advance. A travelling allowance claim in adjustment of
the advance so drawn will be submitted to the controller of
Military/Naval/Air Force Accounts concerned before the officer
leaves for his selected place of residence. Any amount that may
remain un-adjusted will be made good from his pay for the period of
release leave, etc. or from his gratuity/pension.
Authority: - Note below Rule 635 P. P R 1980
8. HOME TOWN
The home town shall be determined according to entries

pertaining to the permanent address of the Govt. servant in his service
record or according to the declaration made by him for purpose of
leave travel concession.
Authority: - Rule 635 P (3) 1980

35
9. LIEN ON CONVEYANCE
Individual entitled to free conveyance to their homes in

Pakistan on discharge or retirement under these Regulations may
retain a lien on such free conveyance for three months which may be
extended in special cases to six months under the sanction of a
Corps/Div/Log Area Commander /COMKAR /COMPAK /COMLOG
or the competent authority. The period of lien on conveyance will
reckon from the date, discharge/release/retirement takes effect.
36
CHAPTER 5
TA ON DEATH OF GOVT. SERVANTS

1. TRAVEL ASSISTANCE TO FAMILIES OF GOVT. SERVANTS
Conveyance for Widows and Children of Officers.
The widow and children of a commissioned officer who dies whilst in

the service are entitled to conveyance to their homes within Pakistan.
Transportation of Dead Bodies from the place of casualty to places of

residence of next of kin or burial places and transportation of baggage of
widow and children of the service personnel. The following facilities will be
admissible in respect of service personnel who die while in service:-
(i) Transportation charges of the dead body from place of casualty to

burial place.
(ii) Conveyance of baggage on permanent duty scale from the last duty
station to the home/selected places of residence of widow/family.
Authority: - Rule 635(u) PR 1980
The families of Government Servants who die while in service will be

allowed travel assistance equal to amount of
(i) T.A.
(ii) Cost of Transportation of personal effects.
To enable the family to perform journey from the station of the last
posting of the deceased Government Servant to his home town, or to such
other place to which the family intends to proceed provided that the amount
to be paid by Government will not exceed the amount admissible from the
station of last posting of the deceased to his home town.
Authority: - Rule 665 PR 1980
The question of providing travel assistance to the families of

government servant who die while in service has been under consideration of
government. The president has been pleased to decide that the family of such
a government servant will be allowed travel assistance equal to the amount of
TA and cost of transportation of personal effects, subject to the provisions of
clauses (a) to (c) of paragraph 17 of the Fin. Div. OM No. F.2 (1)-Rev-1/73
dt. 20-12-72, to enable the family to perform journey from the station of last
posting of the deceased government servant to his home-town, or to such
other place to which the family intends to proceed provided that the amount
37
to be paid by government will not exceed the amount admissible from the
station of last posting of the deceased to his home town.
The amount of advance will be drawn by the Drawing and Disbursing

Officer of the office concerned and paid to the eldest member of the deceased
government servants family on application to the head of department in
which the deceased was working at the time of his death. The application
should contain the following particulars:-
1) Name of the deceased government servant.
2) His designation and the name of the office in which he was working
at the time of his death;
3) Name and address of the applicant;
4) His/her relationship with the deceased;
5) Home town of the deceased government servant or the place where

the family intends to proceed;
6) Names of family members along with age of each of them; and
7) Approximate weight of personal effects to be transported.
The application should be counter-signed by a class I civilian officer,

or a Commissioned Armed Forces Officer, who will record a certificate
thereon in the following words:-
Certified that I personally know the above particulars to be correct.
These orders will take effect from the 1st January, 1973, but the
concession sanctioned in this office memorandum will be admissible also to
the families of those government servants, whose death occurred on or after
the 1st July, 1972.
Authority: - Fin.Div. O.M. No. F.2 (1)-Rev.1/72. DT: 06-02-1973

JSI 23/79
Transfer Grant
In addition to the above concession (i.e. in addition to the amount of

TA and cost of transportation of personal effects) the bereaved family shall
also be entitled to Transfer Grant to the extent admissible to the deceased
civil servant as on transfer from one station to another station.
These orders shall take effect from 1st November 1978.
Authority: -Fin. Div (RW) O.M. No. F.2 (62)-R.9/78 dated 12-12-78
38
2. FINANCIAL ASSISTANCE IN DEATH CASES
When Dead Body is Buried Locally.
The actual cost of the local burial may be re-imbursed by the Govt. to
the extent specifically applied by the bereaved family, subject to a maximum
of Rs.5000/- in each case of non-gazetted govt. servants.
When Dead Body is transported to Home Town
(a) 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 Government.
(b) By Road. Actual cost of such transportation shall be met by

Govt. subject to the maximum of Rs.8/- KM. The distance shall be
calculated from the residence of the deceased in his last station of
duty to his home town.
(c) By Air. Actual cost of transportation will be permissible if

direct air service is available from the last station of duty to his home
town or the nearest airport and transportation by Rail or Road would
involve a trip exceeding 24 hours. For journey from such an airport
dead body shall be transported by road at the rate prescribed at (b)
above.
NOTE: - Actual cost of transportation of dead body shall also

include charges on crating where necessary not
exceeding Rs.1600/-
Authority: - Fin Div (RW) O.M.No.F.2 (12).R-9/73-917 dated 20-08-73

Fin.Div No.F.3 (2)-R-9/95 dt: 21-09 1995 & dt: 06-02-96
3. ATTENDANT ALONG WITH DEAD BODY
If the dead body is transported by air, one single fare by economy

class will also be allowed for all family members, if accompanying the dead
body. The air fare claimed on this account shall be in lieu of the attendants
normal entitlement for TA as admissible on retirement.
Authority: - Fin. Div (RW) O.M.No. F.2 (12)-R-9/93-917 dated 20-08-73

Fin.Div.No.F.2 (70) R-9/85-D/1003/85 Dated: 22-10-1985
4. CONVEYANCE OF DEAD BODIES OF WIVES OF ARMED

FORCES PERSONNEL
In the event of the death of the wife of a member of the Armed Forces
at an out-station, the expenditure connected with transportation of the dead
body and one attendant to his home town, shall be borne by the government.
Authority: - Rule 632 P R 1980 as added vide C.S. No. 13/1/86

39
5. TRANSPORTATION OF DEAD BODY OF FAMILY
MEMBERS OF GOVT SERVANTS
(1) In case of death of the wife of a 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 expense in addition to the facility of an attendant
as laid down in Fin. Div. OM dt. 20-8-73. (see item 2 above).
Authority: - Fin. Div. OM No. F.2 (5)-R9/80-D.213/80 dt. 4-3-80
(2) In the event of death of a family member of a Government

Servant which has been occurred in an accident or is un-
natural, the dead body of such family member shall also be
transported to the home town of the Government Servant
concerned at Government expense to the extent as admissible
in the case of death of government servant. Additional facility
of an attendant shall also be available to the Government
Servant.
Authority: - Fin. Div (RW) O.M. No. F.3 (2) Reg-9/95 dated 24-09-1995
40
CHAPTER 6
TA ON MISC. DUTIES
1. EXAMINATION AND COURSE
Conveyance is admissible to individuals ordered or permitted to

attend any of the following whether they pass or fail:-
a. An authorized course of instruction.
b. An examination in professional subjects.
c. A prescribed language examination, including each class of
interpretership.
d. A language requalification examination.
e. For admissibility of conveyance in respect of officers
attending further course of instructions or training after being
commissioned (see rule 636 P R 1980)
2. D.A. ON COURSES LESS THAN THREE MONTHS
D.A. Admissible when Attending Courses of Instruction

An individual detailed or permitted by competent authority to
attend an authorized course of instructions either as a student or as an
instructor at a station other than his own shall be entitled to draw daily
allowance as shown below provided the journey is not classified as
permanent under rule 288.
i. A Student: - daily allowance at the full rate to which
he is entitled for the first ten days of the course and at
half of this rate for each day of the course thereafter
subject to the proviso that the daily allowance shall not
be drawn for more than 42 days in all.
Note: - Daily allowance before and after a course will also be
granted to a student subject to the proviso that daily
allowance shall not be drawn for more than 42 days in
all. Further provided that this allowance will be
granted only if the administrative authority concerned
certifies that the early arrival and late departure of the
individual was due to exigencies of service and was of
the minimum possible duration.
ii. An Instructor: - daily allowance at the full rate to
which he is entitled for the first ten day of actual duty
before or during the course and half of this rate for
each day of actual duty (including duty after the
course) thereafter subject to the proviso that daily
allowance shall not be drawn for more than 42 days in
all.
41
Note: - Room rent/hotel charges are not admissible to Govt.
Servants attending courses of instructions.
Authority: - MAG No. AT/T/6466-II/P-113 dated 08-04-1980
Management Courses at outstations in the Institutions where

accommodations are not provided may be treated as Temporary Duty
and Hotel charges admissible under Rule-328 as in normal cases.
Authority: MAG No.AT/T/6466-V/P-134 dt: 10-07-1999
Where an individual is employed as an instructor on the

completion of a course as a student, the entire period of his detention
shall be viewed as one continuous period of duty and daily allowance
restricted to the first 42 days of his stay at the outstation.
When a course of instruction is conducted partly at one station

and partly at another situated more than 8 k.m. apart daily allowance
at full rate will be allowed for the first ten days of the course at each
station and half the rate thereafter, subject to the condition that the
total period for which daily allowance is allowed for halts at both the
stations does not exceed 42 days in all.
Authority: - Rule-373-A P.R-1980
3. D.A. ON EXAMINATIONS IN PROFEESSIONAL SUBJECTS
Daily allowance is admissible for halts on duty (or on a

holiday occurring during such duty) in connection with examinations
in professional subjects, including entrance examinations for the Staff
College, whether as a member of a board, superintending officer,
examiner or examinee, except:-
(a) To an individual who may be on leave at the station
where the examination is held; and
(b) An individual who presents himself for examination in
any subject after having once failed in the same, unless
he is ordered to attend the examination at a station
outside the Corps/Div./Log Area in which he is
stationed.
Note: - The appearance in Entrance Examination may be treated as
temporary duty and hence the room rent charges be allowed
accordingly.
Authority: - MAG No. AT/T/6466/VII/P-93 dt. 30-9-2002
4. ATTACHMENTS
(i) D.A. Admissible to Officers Attached to the Staff to
Qualify for the Staff College Entrance Examination
An officer who is attached to the staff at a station other

than his permanent station for the purpose of the completion
42
of certificate D of A.F.C.-2112 is entitled to daily
allowance at the full rate for the first 10 days and a half the
rate for each subsequent day, upto 42 days in all.
(ii) D.A. Admissible to Officers Appointed as Attached

Officers
Officers, who are appointed as attached officers at
General, Naval, Air, Corps and Divisional Headquarters or on
the staff of a formation or Logistics Area, who move on the
temporary duty scale, will be eligible for daily allowance as in
rule 380.
(iii) D.A. to Officers on Attachment or Officers Accompanying
Detachments
Daily allowance will be admissible to officers on
attachment with units at outstations and to officers
accompanying detachments under the same conditions as
applicable to officers attached to Formations Headquarters.
Note: - Re-imbursement of Hotel charges will not be

admissible on courses/attachments.
Authority: - MAG NO. AT/T/6466-II/P-113, dated 08-04-80
5. SPORTS
i. Admissibility of Travelling and Daily Allowances
Admissibility of Travelling and Daily Allowances to Service
Officers / Personnel participating as Players, Officer-in-charge of
Teams, Referees/Judges, in Sports Events:- Service
Officers/Personnel, participating as players, officer-in-charge teams
and referees/judges in the National (all Pakistan)/Provincial/Inter
Services recognized Sports Championships (inclusive of elimination
tournaments i.e. Inter Unit, Inter Command, Inter Brigade, Inter
station, Inter Base Championships etc.) and the services selection
trails/training camps when organized by the Services Sports Control
Board and or various National Sports Federations will be provided
free conveyance from their place of duty to the place of Sports events
and back. Daily allowance will be admissible to all such personnel for
the period of their stay at the place of sports events. Following are the
recognized sports events:-
S.No. Events S.No. Events S.No. Events

i. Swimming. viii Basket-ball xv Polo
ii. Hockey. ix Cross Country xvi Rifle
Race Shooting
iii Boxing x Squash xvii Kabaddi.
iv Athletics. xi Sailing. xviii Weight-
43
Lifting
v Foot-ball xii Tennis. xix Cycling.
vi Cricket. xiii Volley-ball
vii Wrestling xiv Golf
Authority: Rule 385 P.R. 1980. JSI 30/80
ii. Journeys to Attend Meetings of the Services Sports

Control Board Etc:-
Members travelling from one station to another to
attend committee meetings convened by S.S.C.B. or
committees subordinates thereto, Referees or Umpires
selected to attend the meeting of Referees or Umpires, Sub
Committees and individuals representing S.S.C.B. on
recognized civilian sports associations of an all Pakistan
nature will be considered as travelling on duty. All claims
for the travelling and daily allowances on this account will
be countersigned by the officer convening the meeting.
iii. TA/DA Teams/Individuals Taking Part in the Annual

Central Meetings of Pakistan Army Rifles Association
Free conveyance will be admissible to service
Officers/Personnel of Defence Forces and Azad Kashmir
Regular Forces with arms/stores for journeys in connection
with attending meetings of the Pakistan Army Rifle
Association held at Jhelum annually and 32 Lancers Cup O
Moore Creagh Cup and Anti Tank Sub Calibre Matches at
Nowshera in their capacity, as participants, officer-in-charge
of teams and supervisory staff. Daily allowance will be
admissible for the period of their stay at Jhelum and
Nowshera. Journey by rail will be performed on PAFT-1736
and the cost thereof will be claimed from Cs.M.A concerned.
Officers of Azad Kashmir Regular Forces are also entitled to
draw daily allowance for the period of halt while attending
Non-Central Matches of the Pakistan Army Rifle Association
in Pak. Territory.
Authority: - Rule 369-B P.R. 1980
6. COURT ATTENDANCE
i. Civilian Witnesses Attending Military Courts, Summary of
Evidence and Courts of Inquiry held by Civil Authorities
a. A civilian witness in Government service who is

summoned to attend a military court or summary of
evidence is entitled to conveyance and will receive
travelling allowance under the rules applicable to him,
provided that the facts as to which he is to give evidence
have come to his knowledge in the discharge of his
public duties.
44
b. A civilian witness not entitled to receive travelling
and detention allowances under civil rules or these
regulations will, when attending military courts,
summary of evidence and courts of inquiry held by
civil authorities, receive travelling and subsistence
allowances at the rates fixed by local Government,
High courts or administrations for non-official
witnesses appearing before courts of law under their
jurisdiction. The allowances will be ascertained from
and paid through the magistrate through whom the
witnesses are called.
c. It is the duty of the summoning authority to advance to
the witness, through the magistrate concerned, a
sufficient sum to cover his travelling expenses, and to
arrange payment to him of his expenses on account of
carriage, boarding and return conveyance before he
leaves the station to which summoned.
Authority: - Rules 614 P.R. 1980
ii. Witnesses Attending Civil Courts
An individual detailed or summoned either as a

witness or as an accused to attend a civil court in a case
involving the interests of the state, provided that in the case of
a witness the facts as to which he is to give evidence have
come to his knowledge to in the discharge of his public duties,
will be entitled to free conveyance. When such conveyance is
provided, a witness may not accept any payment on account of
travelling or subsistence allowance from the court. Any fees
which, may be deposited in the court for the travelling and
subsistence allowances of the witness must be credited to
Government. If the court in which he gives evidence is
situated within 8.047 k.m. of his headquarters and no
travelling allowance is, therefore, admissible for the journeys,
he may, if he be not in receipt of permanent travelling
allowance accept such payment of actual travelling expenses
as the court may make.
Note: -1 An individual summoned to give evidence while on
leave will be entitled to conveyance under this rule,
from and to the place from which he is summoned,
as if he were on duty.
2. When a witness attends a civil court in his private
capacity, he is only entitled to such travelling and
subsistence allowances as are admissible in
accordance with the rules of the court. If the court
pays him any sum as subsistence allowances or
compensation, apart from travelling expenses, he
must credit that sum to Government before
drawing full pay for the day or days of absence. An
individual ordinarily eligible to travel on warrant
45
will be entitled to receive advance of travelling
expenses for both the forward and the return
journeys which will be refunded as soon as such
charges are paid to him by the Court.
iii. Enforcement of Attendance of Witnesses by Enquiry

Officers in Departmental Proceedings Provision of
T.A.The position of the complainant
When a Government Servant who is under suspension

and is required to perform official journey as a witness or as
an accused would be entitled to travelling allowance of his
grade and salary for the purposes would be taken as if he was
not under suspension.
iv. TA to Government Servants Summoned by a Criminal

Court to Depose as Witnesses on Behalf of the State: -
Armed Forces Officers, service personnel and civilian

Government Servants when summoned by a criminal court as
complainant to depose facts within his knowledge and
information shall be entitled to travelling allowance in respect
of journey undertaken under the orders of the court even if the
property involved was his personal property.
7. IMPORTANT DUTIES
i. DA at out Station in Connection with Medical
Advice/Certificate
Normal D.A. will be admissible only for the period of halt at

out stations.
ii. TA/DA to Officers/JCOs/Personnel below Commissioned

Rank/Civilians when Called up in Connection with Courts
of Inquiry etc. Convened for Auditing Regimental/Non-
Public Funds
Travelling and daily allowances to Service

Officers/JCOs/Personnel below commissioned rank/civilians
of Defence Services will be admissible for moves in
connection with investigations, courts of inquiry or courts
martial relating to non-public funds/regimental funds.
Authority: - Rule 369-A P.R 1980
iii. TA/DA Admissible to Students Attached to

Units/Formations for Pre-course Training Prior to
46
Attending Courses at Training Establishment in
Pakistan/Abroad.
A) The move of students for pre-course training/before

being detailed on courses at the Schools of
Instructions/Training Establishments in Pakistan and
abroad under the orders of the competent authority, to
a unit outside his formation area, will be authorized by
the Director Military Training GHQ or his equivalents
in PN/PAF.
Authority:- Rule-374 P.R. 1980
(B) The period of pre-course study with other units and
formations will be treated as temporary duty and
individuals will be entitled to normal travelling and
daily allowances as admissible under existing rules.
iv. TA/DA to Officers of Inter Services Selection Board Kohat

Detailed on Temporary Duty for Liaison Visits to Various
Civil and Military Institutions and Services Headquarters
Officers of Inter Services Selection Board Kohat will

be entitled to draw travelling and daily allowances when
moving on temporary duty as under:-
a. Liaison visits to the Civil and Military Institutions in
connection with the selection of the candidates for the
three services.
b. Follow up visits one per batch i.e. two visits in a
Calendar year to officers training establishments.
c. Liaison visits to service Headquarters.
v. DA for Attending Regimental Corps Conferences
Daily allowance is admissible to the officers attending

authorized Regimental Corps Conferences laid down in rules
409 to 415 Army Regulations (Rules)
vi. DA when Ordered to Attend an Investiture
A. Daily allowance admissible under ordinary rules to

persons ordered to attend an investiture for the purpose
of receiving decorations is limited to an amount not
exceeding a maximum of three days.
Authority: - 390 P.R. 1980
B. Individuals ordered to attend an investiture to receive a

decoration awarded for field or other service are
47
entitled to conveyance on both, the outward and
return journeys.
Authority: - 605 P.R.1980
vii. Clerks of Recruiting Offices when Accompanying

Recruiting, Assistant Recruiting or Extra Assistant
Recruiting Officers on Tour
A recruiting, assistant recruiting or extra assistant

recruiting officer may, when he considers it necessary,
authorize a clerk of a recruiting office accompanying him on
tour, to travel by public motor bus or lorry between stations
which are connected by rail or sea. In such cases the actual
cost of conveyance by motor bus or lorry shall be admissible,
irrespective of the cost of the warrant between the two
stations.
viii. D.A. to Officiating Officer in a Combined Leave Vacancy
An officer officiating in a combined leave vacancy not

exceeding three months shall be eligible for daily allowance
during the furlough portion of the leave only. In the privilege
leave portion, whether such leave is taken by itself or
combined with furlough, daily allowance shall be in-
admissible (see rule 643-644).
ix. Conveyance for Officers Officiating in Leave Vacancies
a When an officer officiates in a purely privilege leave

vacancy travelling allowance on the temporary duty
scale shall be granted and be subject to the deduction
of the value of Form E irrespective of whether the
journey is performed by rail, or by road between places
connected by rail. Daily allowance shall not admissible
nor shall conveyance be allowed for motor cars.
b. When an officer officiates in a combined leave
vacancy extending up to period of three months or less
travelling allowance on the temporary duty scale shall
be admissible but daily allowance shall be restricted to
the extent admissible under rule 332.
c. When an officer officiates in a combined leave
vacancy extending over a period of more than three
months, travelling allowance on the permanent duty
scale shall be admissible but Daily Allowance shall not
be granted.
x.
48
xi. Conveyance for Education Officers
Education officers when detailed to inspect and

supervise the local educational courses/training or to conduct
the examinations in that connection will be entitled to
travelling allowance/daily allowance as on normal temporary
duty rates.
xi. Recall from Leave
An individual belonging to any of the classes
enumerated below and who is in a country abroad on duty and
goes on leave other than privilege leave, taken by itself in that
country and recalled to Pakistan on public grounds under
instructions from Ministry of Defence before the expiration of
such leave, is entitled to conveyance to his station in Pakistan.
a. Officers.
b. Civilian officers and subordinates.
c. Nursing Officers.
An individual recalled from leave, other than privilege

leave taken by itself in a country abroad may be refunded his
actual expenses incurred on the return journey upto the cost
from leave station in a country abroad, to Pakistan.
Authority: - Rule 580 PR. 1980
An individual of the above mentioned classes on leave

in Pakistan, other than casual leave, recalled for active service
or for duty with his corps or unit or in his appointment by the
Corps/Divisional Log Area or Brigade Commander and
officers of equivalent rank in Navy and PAF before the expiry
of his leave, is entitled to conveyance to his station, provided
that the emergency necessitating his return could not have
been foreseen at the time of his proceeding on leave.
When an individuals leave is curtailed by a short

period only i.e. by one third or less of the total leave granted, a
competent authority a Corps/Division/Log Area or Brigade
Commander and their equivalents in Navy and PAF will
decide whether conveyance under the rule 580 and 581 is
admissible.
Note: -1. In case of Air Force Officers/Personnel, Group
HQ/Section Commander are also the deciding
authorities for allowing conveyance under this
rule.
2. Officers on recall from leave under this rule
will travel on cash travelling allowance in
accordance with rule 29.
49
xii. Attendance of Officers at University and Degree College
Convocations to receive their Degrees:
Officers, who graduated before they were

commissioned but have not yet formally received their degrees
and are permitted to attend convocation of their University in
order to do so, will be considered as travelling to and from the
University on duty if they attend the convocation in uniform.
xiii. Journeys in connection with Interview/ Examination for

the Central Civil Services
Service Officers will be allowed one A.C.C fare each

way for the journeys in connection with the interview/
examination for the Central Civil Services.
xiv. Journeys in connection with interviews for grants of

permanent regular commission
Serving Officers (SSRCOs/ECOs) called for interview

by Commission Review Board at GHQ will be entitled to free
conveyance on warrant and daily allowance for the period of
halts.
xv. TA / DA to Service Officers and Personnel taking part in

Pakistan Day Ceremonial Parades
Moves of Service Officers and personnel when taking

part in Pakistan Day Ceremonial Parades or moving separately
in advance, or subsequent to the move of the contingent will
be treated as bonafide duty. Travelling allowance/Daily
allowance will be admissible as on normal temporary duty.

50
CHAPTER 7
COMPETENT AUTHORITY/ CONTROLLING OFFICER
1. DELEGATION OF POWERS OF COMPETENT AUTHORITY
The powers delegated to a Competent Authority are personal and

cannot be exercised by staff officers for, or on behalf of the competent
authorities specifically named. During the absence of the permanent
incumbent on privilege or other leave his powers may be exercised by his
locum tenens or the officiating incumbent, as the case may be.
A competent authority may, however, permit a selected staff officer,

holding, or officiating in, a first grade appointment, to sign for him, but in
such cases the name of the staff officer selected should be communicated to
the audit officer concerned, who will accept the subordinate officers
signature as implying that the orders have been approved by the superior
officer.
A competent authority is, however, personally and un-reservedly

responsible if any orders purporting to be issued in exercise of the powers
delegated to him.
A competent authority, Corps/Division/Log Area/Brigade

Commander and Officers of equivalent rank in Navy and Air Force may
authorize the move of an individual to attend a conference or for any other
purposes which are not covered by any specific rule or order provided that he
first satisfies himself that the move is in the interests of the public service and
will not involve departure from the principles of the rules which govern the
grant of travelling allowance. It will be open to audit officers to bring to the
notice of Government any case in which they consider that this power has not
been properly exercised. Officers permitted at their own request to attend
meetings or conferences shall not be regarded as on bonafide duty.
Note: - For disposal of petty travelling allowance claims not specifically

covered by the rules, see Financial Regulations Vol-I,Rule 26.

51
2. DUTIES/POWERS OF CONTROLLING OFFICER
It is the duty of a controlling officer, before signing or countersigning
a travelling allowance bill:
a. To scrutinize the necessity , frequency and duration of

journeys and halts for which travelling allowance is claimed,
and to disallow the whole or any part of the travelling
allowance claimed for any journey or halt if he considers that
a journey was unnecessary or unduly protracted or that a halt
was of excessive duration; and having regard to the principle
laid down in rule 242 to reduce the rate of daily allowance,
when satisfied that the particular circumstances do not justify
the grant of the full rate claimed;
Note: Occasion for considering reduction by the controlling

authority will arise whenever an officer visiting an outstation
uses, free of charge, a car or other conveyance owned by or
hired at the expense of, government, or conveyed at public
expense from the headquarters station to the outstation under
the provision of rule 739. Officers shall, therefore, submit to
that authority with their travelling allowance claims,
particulars of the nature and extent of all such facilities
enjoyed within the period covered by their claims.
b. To scrutinize carefully the distance entered in travelling

allowance bills:
c. To satisfy himself that mileage allowance for journeys by

railway has been claimed at the rate applicable to the class of
accommodation actually used and that, where the actual cost
of transporting servants, personal effects, etc., is claimed
under these rules, the scale on which such servants, effects,
etc., were transported was reasonable and to disallow any
claim which, in his opinion, does not fulfil that condition.
d. To check any tendency to abuse the option of exchanging

daily allowance for mileage allowance.
e. To observe any subsidiary rules or orders, which a competent

authority may make for his guidance;
f. To decide what scale of travelling allowance will be drawn for

the particular journey, referring doubtful cases to superior
authority; and
g. To satisfy himself, with reference to rule 435, that an

individual actually bought a through ticket at the rate claimed
and that it was not possible for him to get a through ticket at a
cheaper rate by paying only for the appropriate class of
52
accommodation over that portion of the journey where
accommodation of that class was available;
h. To demand a certificate in the following form before passing a

travelling allowance bill for road mileage: -
I certify that I performed / did not perform the road

journey(s) for which mileage allowance has been claimed at
the higher rate prescribed in rules 412-422, passage
regulations, by engaging a whole taxi / a taxi, motor omnibus
or motor lorry plying for hire
An officer, who claims to have traveled by engaging a whole

taxi, will also furnish a certificate in the following form:
I also certify that I had to engage a whole taxi because a seat

in a taxi, motor lorry or motor omnibus plying for hire on
single seat basis on the route traveled by me, was not
available

53
CHAPTER - 8
AUDIT OF T.A. BILLS
While conducting audit of TA Bill the following points should be kept

in mind:-
Audit of TA Bills / Claims
1. Revenue stamps of appropriate value where the net amount of the

claim exceeds Rs.20/- must be affixed.
Authority: -Item 1 of Annex to PAO 39/93 Rule 45 F.R. Vol-II
2. A copy of the Movement Order (PAFT-1762) Transfer Order/Office

Order showing the move of an individual which is the basic document
is invariably required in support of a claim.
Authority:-Item 2 of Annex to PAO 39/93 & Rule 294 P.R. 1980
3. TA claim should be countersigned by the Controlling Officer.
Authority:-Item 6 of Annex to PAO 39/93 & Rule 294 P.R. 1980
4. A baggage certificate from the claimant duly countersigned by the

Controlling Officer to the effect that the actual expenditure incurred
on the conveyance of luggage (giving actual weight) is not less than
the amount claimed, is required to be furnished with the claim.
Authority: - Item 14 of Annex to PAO 39/93

Min. of Fin. O.M. No. F.2 (1)-Rev-I/72 dated 11-7-73
5. The mode of payment should be specified on the claim.
8. The rate of pay in terms of Definition Pay is required to be shown

in the space printed on the bill to determine the amount of transfer
grant.
Definition of Pay in P.R. 1980
Note: -Transfer grant is authorized equal to one/half months basic

pay/rank pay.
Authority: - MAG No. AT/T/6467/XXVI/ P-77 dt 18-10-2000
7. Mode of conveyance viz. Rail/Road/Air/Own car/Govt. Transport

should be stated in the claim.
54
8. TA claims submitted after 12 months are required to be supported

with sanction of C.F.A.
Authority:-Item 17 of Annex to PAO 39/93 Rule 53 FR Vol-I
9. If original TA claim is lost, duplicate claim with the following

certificate, furnished by the controlling officer, may be preferred in
the light of Rule 36 of FR Vol II 1986
Certified that (here enter missing document) has been lost and, to
avoid the possibility of a double charge being made, a note has been
made in (here enter in which document) on record in my office.
Authority: - Item 18 of Annex to PAO 39/93 Rule 36 FR Vol-II
10 Transfer classified as temporary shall be reclassified as

permanent if and when the period of duty in the said station does
exceed three months and the TA claim is required to be supported
with an order of the competent authority regarding reclassification of
duty as permanent.
11 Sanction of the competent authority, when the nature of duty is not

covered under normal TA rules, be attached with the claim.
Authority: - Item 3 of Annex to PAO 39/93 & Rule 259 PR 1980
12 The concession to declare the duty of secret nature in the light of JSI
24/62 to certain officer under certain conditions has been allowed. In
most of cases such as sports events, exam, courses and collection of
stores, the certificate of secret nature on TA/DA claims is endorsed. It
is not only against the spirit of Govt. orders but also an attempt to
forestall the audit check. The controlling officer should invariably
observe the certificate before endorsing on above lines.
Authority: - Item 5 of Annex to PAO 39/93, JSI 24/62
Min. of Fin. Karachi O.M. No. F.1 (57)-R.2/60 dated: 22-03-61
13. Detention certificate should be attached with the TA claim on the

following occasions:-
a. During detention at ports of embarkation/disembarkation.
b. When appearing in an exam.

55
c. When attending courses of instructions including courses
for the purposes of renewing certificates obtained at a previous
course.
d. During enforced halts.
e. When supervising, arranging or attending as competitor

PARA meets.
f. When attending committee meetings of the Sport Control

Board or its subordinate committees of the referees/umpires
sub-committees and meetings of Recognized Civilian Sports
Associations of an all Pakistan nature and during detention at
place of sports events.
g. When detailed as member to attend quarterly meetings of

Pakistan Armed Services Board.
h. When attending a conference (Including regimental

conference).
Authority: - Item 9 of Annex to PAO 39/93 & Item 26 of

Annexure A F.R. Vol-II
14. The following certificate, when proceeding for an authorized exam,

must be endorsed on the TA claims by the claimant;
Certified that I have not attended a previous similar exam at my own

station / other station nor have I drawn TA/DA for attending a similar
examination held at an outstation
Authority: - Item 11 of Annex to PAO 39/93 & Item No.26 of annexure A

F.R. Vol-II.
15. When travelling on Ty. Duty in between the places connected by rail
in own car, the sanction of the competent authority is required for
claiming mileage allowance for own car.

Note (2) below Rule 266 PR 1980
16. Requisitions of TA/DA Advance are required to be supported with a

copy of Movement Order PAFT-1762/posting Order/Office Order
authorizing the move.
17. Advances, drawn for the journey, are required to be shown in the TA
claims.

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What is the purpose of this handbook?

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What are some of the rules covered in the handbook?

What are some of the rules covered in the handbook?

1

MILITARY ACCOUNTANT GENERAL

Published by: Military Accounts Training Institute

The information contained in this document

Familiarity of staff with rules and regulations plays an important role

Extent of Application:- The rules contained in Passage Regulations

Authority: - Rule-01 P.R. 1980

Casual Personnel: - The term Casual Personnel means follower

Competent Financial Authority: - Is the authority within whose financial

Conveyance: The term Conveyance means: -

Dispatching Officer:- Dispatching Officer means the officer who is

Detachment: - The term detachment means a Body of Troops

Embarkation Authority: - The term embarkation authority means an

Family: -The term Family means:-

Non Combatant (Enrolled):- The term non-combatant (enrolled)

Pay: - For the purposes of regulating travelling allowance under these

a. In the case of commissioned Officers and Soldiers:- Pay of

Authority: - Definitions in Passage Regulations 1980 & CS 10/II/92

Actual Expenses:- Unless in any case it be otherwise expressly provided

Authority: - Rule 02 P.R. 1980

KINDS OF TRAVELLING ALLOWANCES

Permanent Travelling Allowance: - A permanent monthly travelling

Conveyance Allowance: - A monthly conveyance allowance may be

Daily Allowance: - A daily allowance is an allowance for each day of

Mileage Allowance:- A mileage allowance is an allowance calculated on the

Authority: - Rule-243 P R 1980

Actual Travelling Expenses:- The term actual travelling expenses

GRADATION OF GOVT. SERVANTS

1. Grades of individuals: - For the purpose of calculating travelling

Note: The categories marked with an asterik * normally travel on warrant

2. Grade of Government Servant While in Transit.

An individual in transit from one post to another rank in the grade to

S.No Category of Class of Accommodation

1. Category I Civil Servants in B-17 and above

Authy: (i) Rule 157 P.R-1980

Authority: - Rule 412 P.R. 1980 & JSI 4/2005

Road Mileage For Journey Between Places Connected By Rail

Where a government servant claims road mileage for journey

ROUTE FOR MILEAGE ALLOWANCE

If an individual travels by a route, which is not the shortest but is

A competent authority may for special reasons which should be

Deduction of Cost of Form E

Authority: - Rule 290 P.R-1980

SUBSTITUTION OF MILEAGE FOR D.A.

Subject to any condition which a competent authority may, by general

CONVEYANCE FOR AIR JOURNEYS

a. The nature of duty is of sufficient importance to justify travel by air.

Note-2 Military Commissioned Officers will be entitled to travel by air.

RATES OF DAILY ALLOWANCE

BPS Ordinary rate per day Special rate per day

Authority: - Fin. Div. OM No. F.1 (2)-Reg.10/2005 dt. 10-9-2005

STATIONS FOR SPECIAL RATE OF DA

Authority: - Rule 420 PR-1980 JSI 10/94 & JSI 4/2005

PENALTY FOR NON ACCEPTANCE OF

TRANSFER/REVERSION FROM CIVIL OR