PO &RMS ACCOUNTANT EXAMINATION -2020
PAPER-1(With Books)
Books Allowed Time 3 Hours
1. FRs& SRs Full Marks = 100
2. CCSUT) Rules, 1979
3. CCS (Leave) Rules, 1972
4. CCS (Pension) Rules, 1972
5. GPF (CS) Rules, 1960
6. Services Rules for Postal GDs
7. Pay Matrix of CCS(RP) Rules-2016 (Copy attached)
Answer any five questions. All questions carry equal marks. Question no 1& 2
are compulsory.
QNo 1. Service particulars of a permanent Government servant are given below. Work out-
a The qualifying Service. 3 marks
b) Emoluments for pension calculation. 4 marks
c) Pension. 3 marks
d) Family pension ( enhanced and normal) 3 marks
e Gratuity 3 marks
f Maximum amount of Pension that can be commutted and the 4 marks
Commutation amount.
Service Particulars.
Date of birth:-01.08.1960
(ii) Date of appointment i- 27.11.1988
ii) His pay was fixed at the stage 66000/ as on 1.1.2016 with DNI 1.7.2016 in level 8.
He was promoted to Accounts Officer cadre in level -9 of the Pay Matrix with effect
from 25.05.2019 and exercised option to fix the pay from his DNI in lower cadre.
(iv) He was on extra ordinary leave without MC for 60 days from 01.11.1999 to
30.12.1999.
(v He was awarded "Dies-non" for unauthorized absence from 15.03.2002 to
31.03.2002
(vi He was under suspension for 4 months from 01.03.1994 to 30.06.1994. The
disciplinary case ended with Major Penalty. The period of suspension was treated as
Non-Duty for all purposes.
(vii) DA rate applicable is 17%.
Q No. 2 (A) A Rs. 6600/- in Pay
Group 28580+ Grade Pay of
and 3
E r Was drawing Rs.
of Rs. 15600 -39100 with Grade Pay of Rs. 6600 w.e.f 01.01.2014. The
1e
da in the
ie
Cd e R Increment is 01.07.2012. He waspromoted to higher post
pay Band with Grade pav of Rs. his pay in
7600 on 15.03.2012. Fix
promoted post and indicate
i) D.N.I if he opts
Pay fixation from the
date of his
(i) Pay fixation from the promotion.
date of next increment in the old post.
(5+510 marks)
(B) One GDs
ABPM had joined
service 13.05.1990. His date of Dirt
on
24.08.1955. He was drawing TRCA @ 14300/- per month on the dateof
Superannuation. Rate of DA on TRCA on
Calculate the GDS the date of superannuato 17%.
gratuity admissible to him on
superannuation.
(5 marks)
( ) What the
are
recoveries, that can be made from the
subsistence
allowance of an official
placed under suspension ?
(3 marks)
ii) What is the rate of HRA admissible to a Government Servant
during the period of suspension.
(2 marks)
Q No.3 (A) Prepare the GPF ledger A/C and calculate the interest on GPF for the
Financial year 2017-18 with the
following particulars.
() (15 marks)
Date of appointment 20.5.1996
(i) Balance as on 31.3.2017 Rs 1,45,853/-
(ii) Monthly subscription = Rs 17,000/-
iv) Raised monthly subscription to Rs 19,000/-
from the pay of August
2017.
(v) Taken GPF advance of Rs 30,000/- on 10.9.2017.
Repayment @2000 in
15 installments
(vi) Taken GPF withdrawal of Rs 1,80,000/- in connection with purchase of
Housing Flat in November 2017.
(vii) Rate of interest is 8% for the financial year 2017-18.
(B) He applied for a withdrawal of Rs 1,50,000/- for purchase of a motor car from his
GPF balance in April 2018. Calculate as to how much amount can be granted in
this case. (S marks)
QNo. 4 (A) Calculate the EL and HPL at the credit of a govt servant on the date of his
superannuation from the following record of service.
(7 +7=14 marks)
(i) Date of birth 05.08.1958
(i) Date
of joining in the service 20.10.1982
(ii) EL at credit as on 01.07.2008 = 195 days. HPL at credit as on 01.07.2008 = 210
days.
(iv) He availed EL for 55 days from 18.12.2008 followed by commuted leave for 65
days.
(v) Unauthorized absent for 26 days from 24.03.2010 which is treated as diesnon.
(vi) Availed EL for 32 days from 03.06.2013 followed by commuted leave for 35
days.
(vii) In November 2014, he was transferred from station A to station B. Joining time
admissible is 10 days but he was asked to join duty at station 'B' without availing
full joining time. He availed joining time for 4 days.
(vii) Placed under suspension for 39 days but, the period of suspension was treated
as non duty for all purposes from 02.04.2015 to 10.05.2015.
(B)What are the conditions for governing child care leave ? (6 marks)
Q No. 5 Write short notes on the following giving comments
(a) Conditions for crediting unavailed joining time into EL account.
(b) In what circumstance does a govt. servant retains a Lien on a post.
(c) Office maintenance Allowance and combined duty Allowance admissible to
GDS staff.
(d) Paternity leave granted to a govt. servant.
(5x4 20 marks)
of a central
admissible
to the family
data, the TA
following
alculate with the
[Link].6 in service.
Govt. servant who died while level-8 at the time
in pay
monthly pay
of Rs 68000/-
drawing
(i) ne Govt. servant was
one daughter
of death on 05.04.2018. son 17 years,
of wife,one and
officer consists the Govt.
servant
(i) Tamily of the deceased upon
E all wholly dependent
Years and widowed mother,
residing with him. went from tne
Station 'A' and the family
ii e headquarters ofthe officer is Distance
Trom A D
'B' in May 2018.
eadguarters to their home town at station
is 1050 Km. goods train
parcel train and 3000kg by
(iv) Tr 1000kg of personaleffects by 'B' is RS 37- per
rate from station
'A' to station
'B'. Goods
Ldon
A"
tostation train is Rs 18000/-
g a n d parcel rate is Rs 6/- perkg. The rate for
6000kg in goods
oy
'A' to 'B' and paid freight charges
(v ransported the motor car ofthe officer from
passenger train Rs 14000/-
Rail tare
to station 'B ,
he members deceased officer's family left station 'A'
of the
( between stations 'A' to 'B'- First class Rs 980/-. All members travelled from A to B
in first class.
at 'A' and 'B' is 5 km and 8 Km
(vii) Distance from residence to Railway station
respectively.
classified
(vii) Road mileage for personal effects is Rs 50/- per km. Station 'A' and 'B' are
as Y class cities.
(20 marks)
What are the conditions for allowing the stepping up of pay of a senior
[Link]. 7 (a)
gOvt. servant at par with his junior. (5 marks)
What are the conditions and features of grant of maternity leave to a
(b)
female Gramin Dak Sevak? (5 marks)
(c) Distinguish between fee and honorarium. (5 marks)
(d) Distinguish between ldentical time scale and same time scale.
(5 marks
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