Maharashtra Revised Pay Rules 2019 – Gazette Notification — Central Government Employees Latest News

Maharashtra Revised Pay Rules 2019 – Gazette Notification

FINANCE DEPARTMENT

Mantralaya, Mumbai-400 032, dated the 30th January, 2019.

NOTIFICATION

CONSTITUTION OF INDIA.
No. RPS 2019/CR-1/SER-9.- In exercise of the powers conferred by the proviso to article 309 of the Constitution of India, the Governor of Maharashtra is hereby pleased to make the following rules, namely :-

1. Short title and commencement.-

(1) These rules may be called the Maharashtra Civil Services (Revised Pay) Rules, 2019.

(2) They shall be deemed to have come into force on the 1st day of January 2016.

2. Categories of Government Servants to whom rules apply.-

(1) Save as otherwise provided by or under these rules, these rules shall apply to all persons who are under the rule making control of the Governor of Maharashtra.

(2) These rules shall not apply to,-

(a) Government servant not in the whole time employment ;

(b) Government servant on consolidated rates of pay;

(d) Government servant paid out of contingencies;

(e) Government servant borne on work charged establishments who are not on regular time scale and whose pay scales are not identical with the pay scales of the corresponding posts on the regular establishment;

(f) Daily rated employees;

(g) Government servant who has retired on or before the 31st December 2015 and who were on re-employment on that date including those whose period of re-employment extended after that date; (h) any other class or category of Government servant specifically excluded wholly or in part by the Governor of Maharashtra from the operation of all or any of the provisions contained in these rules.

3. Definitions.- In these rules unless the context otherwise requires,-

(1) “Annexure” means the Annexures appended to these rules;

(2) “existing basic pay” means pay drawn in the prescribed existing Pay Band and Grade Pay or pay in the existing scale of pay, but does not include any other type of pay like special pay, etc.;

(3) “existing Pay Band and Grade Pay” in relation to a Government servant means the Pay Band and the Grade Pay applicable to the post held by the Government servant as on the date immediately before the 1st day of January 2016 whether in a substantive or officiating capacity;

(4) “existing scale” in relation to a Government servant means the pay scale applicable to the post held by the Government servant or, as the case may be, personal scale applicable to him as on the date immediately before the 1st day of January 2016 whether in a substantive or officiating capacity; (5) “existing pay structure” in relation to a Government servant means the present system of Pay Band and Grade Pay or the pay scale applicable to the post held by the Government servant or, as the case may be, personal scale applicable to him as on the date immediately before the 1st day of January 2016 whether in a substantive or officiating capacity.

Explanation.- The expressions “existing basic pay”, “existing Pay Band and Grade Pay” and “existing scale” in respect of a Government servant, who on the 1st day of January 2016 was on deputation out of India or on leave or on foreign service, or who would have on that date officiated in one or more lower posts, but for his officiating in a higher post, shall mean such “basic pay”, “existing Pay Band and Grade Pay” or “existing scale” in relation to the post which he would have held but for his being on deputation out of India or on leave or on foreign service or, as the case may be, but for his officiating in a higher post.

Note.- A list of existing pay structure in operation excluding University Grants Commission scales is given in Annexure I;

(6) “existing emoluments” means the sum of (i) existing basic pay, and (ii) dearness allowance appropriate to the basic pay;

(7) “Pay Matrix” means Matrix specified in Annexure II with Levels of pay arranged in vertical Cells as assigned to corresponding existing Pay Band and Grade Pay or pay scale;

(8) “Level” in the Pay Matrix means the Level corresponding to the existing Pay Band and Grade Pay or pay scale specified in Annexure II;

(9) “Pay in the Level” means pay drawn in the appropriate Cell of the Level as specified in Annexure II;

(10) “revised pay structure” in relation to any post means the Pay Matrix and the Levels specified therein corresponding to the existing Pay Band and Grade Pay or pay scale of the post unless a different Level is notified separately for that post.

Note.- Revised pay structure is given in Annexure II;

(11) “revised pay level or pay scale” in relation to any post specified in column

(2) of the Schedule means the Level in Pay Matrix specified against that post or the pay scale specified in column (5) thereof, unless a different revised pay Level or pay scale is notified separately for that post;

(12) “revised basic pay” means the pay drawn in the prescribed Level in the Pay Matrix, but does not include any other type of pay like special pay, etc;

(13) “revised emoluments” means (i) the pay in the Level of a Government servant in the revised pay structure; and (ii) dearness allowance appropriate to the basic pay; and

(14) “Schedule” means a Schedule appended to these rules.

4. Level of pay of posts.- As from the date of commencement of these rules, the Level of pay of the post in the revised pay structure of every post specified in column (2) of the Schedule shall be as specified against it in column (5) thereof.

5. Drawal of pay in the revised pay structure.-

Save as otherwise provided in these rules, a Government servant shall draw pay in the Level in revised pay structure applicable to the post to which he is appointed: Provided that, a Government servant may elect to continue to draw a pay in the existing pay structure until the date on which he earns his next or any subsequent increment in the existing pay structure or until he vacates his post or ceases to draw pay in that pay structure: Provided further that, in cases where a Government servant has been placed in a higher grade pay or scale between the 1st day of January 2016 and the date of publication of these Rules, on account of promotion, upgradation of pay structure, etc., the Government servant may elect to switch over to the revised pay structure from the date of such promotion, upgradation of pay structure, etc.

Explanation 1.- The option to retain the existing pay structure under the provisos to this rule shall be admissible only in respect of one existing pay structure.

Explanation 2.- The aforesaid option shall not be admissible to any person appointed to a post on or after the 1st day of January 2016, whether for the first time in Government service or by transfer from another post and he shall be allowed pay only in the revised pay structure.

Explanation 3.- Where a Government servant exercises the option under the provisos to this rule, to retain the existing pay structure, in respect of a post held by him in an officiating capacity, on a regular basis for the purpose of regulation of pay in that pay structure or under any other rule or order applicable to that post, his substantive pay shall be the substantive pay which he would have drawn had he retained the existing pay structure in respect of the permanent post on which he holds a lien or would have held a lien had his lien not been suspended or the pay of the officiating post which has acquired the character of substantive pay in accordance with any order for the time being in force, whichever is higher.

6. Exercise of option.- The option under the proviso to rule 5 shall be exercised in writing in the form appended to these Rules as Annexure III, so as to reach the authority mentioned in subrule (2) within one month from the date of publication of these rules in the Official Gazette or where an existing pay structure has been revised by any amendment to these Rules within one month of the date of such order: Provided that,-

(i) in the case of a Government servant who is, on the date of such publication or, as the case may be, date of such order, out of India on leave or deputation or foreign service or active service, the said option shall be exercised in writing, so as 26 to reach the said authority within one month of the date of his taking charge of his post in India; and

(ii) where a Government servant is under suspension on the 1st day of January 2016, the option may be exercised within one month of the date of his return to his duty, if that date is later than the date prescribed in this sub-rule.

(2) The option in the form appended to these Rules as Annexure III shall be intimated by the Government servant to the Head of his Office alongwith an undertaking, in the form appended to these Rules as Annexure IV.

(3) If the intimation regarding option is not received within the time mentioned in sub-rule (1), the Government servant shall be deemed to have elected to be governed by the revised pay structure with effect on and from the 1st day of January 2016. In such cases, the undertaking in the form appended to these Rules as Annexure IV shall be obtained from the Government servant by Head of Office.

(4) The option once exercised shall be final.

Note 1.- Person whose services were terminated on or after the 1st day of January 2016 and who could not exercise the option within the prescribed time limit, on account of death, discharge on the expiry of the sanctioned posts, resignation, dismissal or discharge on disciplinary grounds, is entitled to the benefits of this rule.

Note 2.- Person who died on or after the 1st day of January 2016 and could not exercise the option within the prescribed time limit, in such cases, it shall be deemed to have opted for the revised pay structure on and from the 1st day of January 2016 or such later date which is most beneficial to his dependant. In such cases, necessary action for payment of arrears should be taken by the Head of Office:
Provided that, the undertaking in the form appended to these Rules as Annexure IV shall be obtained by Head of Office, from the dependant eligible to receive arrears of pay of the Government servant fixed under these Rules.

Note 3.- Person who is on earned leave or any other leave on the 1st day of January 2016 which entitled him to leave salary, shall be allowed the benefits of these Rules.

7. Fixation of initial pay in revised pay structure.-
(1) The initial pay of a Government servant who elects under sub-rule (1) of rule 6 or is deemed to have elected under sub-rule (3) of rule 6, to be governed by the revised pay structure on and from the 1st day of January 2016, shall, unless in any case, the Governor by special order otherwise directs, be fixed separately in respect of his substantive pay in the permanent post on which he holds a lien or would have held a lien if it had not been suspended, and in respect of his pay in the officiating post held by him, in the following manner, namely :-

(A) In the case of all employees,-
(i) The pay in the applicable Level in the Pay Matrix shall be the pay obtained by multiplying the existing basic pay immediately before the 1st day of January 2016 by a factor of 2.57, rounded off to the nearest rupee and the figure so arrived at will be located in that Level in the Pay Matrix and if such an identical figure corresponds to any Cell in the applicable Level of the Pay Matrix, the same shall be the pay, and if no such Cell is available in the applicable Level, the pay shall be fixed at the immediate next higher Cell in that applicable Level of the Pay Matrix.

(ii) If the minimum pay or the first Cell in the applicable Level is more than the amount arrived at as per sub-clause (i) above, the pay shall be fixed at the minimum pay or the first Cell of the applicable Level: 28 Provided that, in cases where in revision of pay, the pay of Government servants drawing pay at two or more consecutive stages in the existing Pay Band and Grade Pay or scale, as the case may be, get fixed at the same Cell in the applicable Level in the Pay Matrix; one additional increment shall be given for every two stages bunched and the pay of Government servant drawing higher pay in existing Pay Band and Grade Pay or scale shall be fixed at the next vertical Cell in the applicable Level. Thereafter, the provisions of rule 10 shall be applicable for grant of next increment.

Explanation.- For the purpose of above proviso, the pay drawn by two Government servants in a given Pay Band and Grade Pay or scale, where the higher pay is at least 3% more than the lower pay shall constitute two stages. If the Government servants drawing pay where the difference is less than 3% then he shall not be entitled for this benefit. All pay stages lower than Entry Pay in existing pay structure (Pay Band and Grade) as indicated in the Annexture-III of the Maharashtra Civil Services (Revised Pay) Rules, 2009 published in Maharashtra Government Gazzatte vide Government Notification, Finance Department, No. RPS 1209 /CR-27/SER-9, dated 22nd April 2009, shall not be considered for determining the extent of bunching :
Provided further that, in case of Government servant who had been stagnating at the maximum of the Pay Band or scale in the existing pay structure, as the case may be, for more than two years as on the 1st day of January 2016, one increment shall be granted in applicable Level in the Pay Matrix from the 1st day of January 2016, for every two completed years of stagnation, subject to condition that, the pay arrived at after grant of such increment (s) does not exceed the maximum the applicable Level in the Pay Matrix. Thereafter, provisions of rule 10 shall be applicable for grant of next increment.

(B) In the case of Government servant who is in receipt of special pay or allowance in addition to pay in the existing scale which has been recommended for replacement by Level in Pay Matrix without any special pay or allowance, the pay shall be fixed in the revised pay structure in accordance with the provisions of clause (A) above.

(C) In the case of Government servant who is in receipt of special pay component with any nomenclature in addition to pay in the existing pay structure and in whose case the same has been replaced in the revised pay structure with corresponding allowance or pay at the same rate or at a different rate, the pay in the revised pay structure shall be fixed in accordance with the provisions of clause (A) above.

Note 1.- (i) A Government servant who is on leave on the 1st day of January 2016 and is entitled to leave salary shall become entitled to pay in the revised pay structure from the 1st day of January 2016 or the date of option for the revised pay structure. Similarly, where a Government servant is on study leave on the 1st day of January 2016 he will be entitled to the benefits under these Rules from the 1st day of January 2016 or the date of option.

(ii) A Government servant who is on extraordinary leave on medical grounds prior to the 1st day of January 2016 and retired by superannuation or died on or after the 1st day of January 2016 without resuming his office, his pay in the revised pay structure shall be fixed notionally under this rule only for the purpose of granting admissible pensionary benefits as per the applicable rules, no arrears on account of fixation of pay in the revised pay structure shall be admissible.

(iii) A Government servant who is on extraordinary leave for other than medical reasons prior to the 1st day of January 2016 and retired on or after the 1st day of January 2016 without resuming his office, shall not be entitled for the benefits of these Rules, however, his pensionary benefits shall be granted as per the applicable rules in unrevised pay structure.

Note 2.- A Government servant under suspension shall continue to draw subsistence allowance based on existing pay structure and his pay in the revised pay structure shall be subject to the final order on the pending disciplinary proceedings.

Note 3.- Where a Government servant is holding a permanent post and is officiating in a higher post on a regular basis and the pay structure applicable to these two posts are merged into one Level of the Pay Matrix, the pay shall be fixed under this sub-rule with reference to the officiating post only, and the pay so fixed shall be treated as substantive pay.
The provisions of this Note shall apply mutatis mutandis, to Government servant holding in an officiating capacity, posts on different existing pay structures which have been replaced by the revised pay structure.

Note 4.- Where the existing emoluments exceeds the revised emoluments in the case of any Government servant, the difference shall be allowed as personal pay to be absorbed in future increases in pay.

Note 5.- Where in the fixation of pay under this sub-rule, the pay of a Government servant, who in the existing pay structure was drawing immediately before the 1st day of January 2016 more pay than another Government servant junior to him in the same cadre, gets fixed in the revised pay structure in a Cell lower than that of such junior, his pay shall be stepped up to the same Cell in the revised pay structure as that of the junior.

Note 6.- Where a Government servant is in receipt of personal pay immediately before the 1st day of January 2016 which together with his existing emoluments exceeds the revised emoluments, then, the difference representing such excess shall be allowed to such Government servant as personal pay to be absorbed in future increases in pay.

Note. 7- In cases where two existing pay structures, one being a promotional pay structure for the other are merged and the junior Government servant, drawing his pay at equal or lower stage in the existing lower pay structure happens to draw more pay in the revised pay structure than the pay of the senior Government servant in the existing higher pay structure, the pay in the revised pay structure shall be stepped up to that of his junior from the same date and thereafter, provisions of rule 10 shall be applicable for grant of next increment.

Note 8.- (i) In the cases where a senior Government servant promoted to a higher post before the 1st day of January 2016 draws less pay in the revised pay structure than his junior who is promoted to the higher post on or after the 1st day of January 2016, the pay of the senior Government servant in the revised pay structure shall be stepped up to an amount equal to the pay in the revised pay structure as fixed for his junior in that higher post. The stepping up should be done with effect from the date of promotion of the junior Government servant subject to the fulfilment of the following conditions, namely:-

(a) both the junior and the senior Government servant belong to the same cadre and the posts in which they have been promoted are identical in the same cadre;

(b) the existing pay structure and the revised pay structure of the lower and higher posts in which they are entitled to draw pay are identical;

(d) the anomaly is directly as a result of the application of the provisions of rule 11 of the Maharashtra Civil Services (Pay) Rules, 1981 or any other rule or order regulating pay fixation on such promotion in the revised pay structure: Provided that, if the junior Government servant was drawing more pay in the existing pay structure than the senior by virtue of any advance increments granted to him, the provision of this Note shall not be applicable to step up the pay of the senior Government servant.

(ii) The order relating to re-fixation of the pay of the senior Government servant in accordance with clause (i) above shall be issued under rule 40 of the Maharashtra Civil Services (Pay) Rules, 1981 and the senior Government servant shall be entitled to the next increment on completion of his required qualifying service with effect from the date of re-fixation of pay.

Illustration:- 1 Pay fixation under Rule 7(1)

1. Existing Pay Band : PB-1

2. Existing Grade Pay : Rs. 1900

3. Existing pay in Pay Band: Rs. 6350

4. Existing Basic Pay: Rs.8250 (6350+1900)

5. Pay after multiplication by a fitment factor of 2.57 : 8250 x 2.57= 21202.50 (Rounded off to 21203/-)

6. Level corresponding to Grade Pay 1900 : Level S-6

7. Revised Pay in Pay Matrix (either equal to or next higher to Rs. 21203 in Level S-6) : Rs. 21700

Pay Band	PB-1: Rs. 5200-20200
Grade Pay (Rs.)	1900 Level S-6
1.	19900
2.	20500
3.	21100
4.	21700
5.	22400

Illustration:-2

1. Existing Pay Band : PB-2

2. Existing Grade Pay : Rs. 4500

3. Existing pay in Pay Band: Rs. 23510

4. Existing Basic Pay: Rs.28010 (23510+4500)

5. Pay after multiplication by a fitment factor of 2.57 : 28010 x 2.57 = 71985.7 (Rounded off to 71986/-)

6. Level corresponding to Grade Pay 4500 : Level S-16

7. Revised Pay in Pay Matrix (either equal to or next higher to Rs. 71986 in Level S-16): Rs. 72100

Pay Band PB-2:	Rs. 9300-34800
Grade Pay (Rs.) 4500	Level S-16
15.	68000
16.	70000
17.	72100
18.	74300
19.	76500

(2) Subject to the provisions of rule 5, if the pay as fixed in the officiating post under sub-rule (1) is lower than the pay fixed in the substantive post, the former shall be fixed at the same stage as the substantive pay.

8. Fixation of pay in revised pay structure of Government servant appointed as direct recruits on or after the 1st day of January 2016.-
The pay of Government servant appointed by direct recruitment on or after the 1 st day of January 2016 shall be fixed at the minimum pay or the first Cell in the Level, applicable to the post to which such Government servant is appointed :

Provided that, where the existing pay of such Government servant appointed on or after the 1st day of January 2016 and before the date of publication of these Rules, has already been fixed in accordance with the existing pay structure and if his existing emoluments happen to exceed the sum of the pay fixed in the revised pay structure and
the applicable dearness allowance thereon, the difference shall be allowed as personal pay to be absorbed in future increments in pay.

9. Increments in Pay Matrix.– The increment shall be as specified in the vertical Cells moving from first Cell to the last Cell of the applicable Level in the Pay Matrix.

(1)The Government servant in the Basic Pay of Rs. 16000 in the Level S-1 will move vertically down the same Level in the Cells and on grant of increment, his basic pay will be Rs. 16500.

(2)The Government servant in the Basic Pay of Rs. 21100 in the Level S-6 will move vertically down the same Level in the Cells and on grant of increment, his basic pay will be Rs. 21700.

Pay Band	-1S: Rs. 4440-7440	PB-1: Rs. 5200-20200
Grade Pay(Rs.)	1300	1900
Levels	S-1	S-6
1.	15000	19900
2.	15500	20500
3.	16000	21100
	↓	↓
4.	16500	21700
5.	17000	22400

10. Date of next increment in the revised pay structure.-
(1) There shall be two dates for grant of annual increment namely, 1st January and 1 st July of every year, instead of existing date of 1st July:
Provided that, Government servant shall be entitled to only one annual increment either on 1st January or 1st July, depending on the date of his appointment, promotion or grant of financial upgradation.

(2) The increment in respect of Government servant appointed or promoted or granted financial upgradation including upgradation under Modified Assured Career Progression Scheme (MACPS) during the period between the 2nd day of January and 1st day of July (both inclusive), shall be granted on 1st day of January of the following year and the increment in respect of Government servant appointed or promoted or granted financial upgradation including upgradation under MACPS during the period between the 2nd day of July and 1st day of January (both inclusive), shall be granted on 1st day of July of the following year.

(3) In case Government servant is promoted or granted financial upgradation including upgradation under the MACPS on 1st January or 1st July, where the pay is fixed in the Level applicable to the post on which promotion is made in accordance with the rule 13, the first increment in the Level applicable to the post on which promotion is made shall accrue on the following 1st July or 1st January, as the case may be, provided a period of six months’ qualifying service is strictly fulfilled. The next increment thereafter shall, however, accrue only after completion of one year.
Illustration:

(i) In case of Government servant appointed or promoted in the normal hierarchy or under MACPS during the period between 2nd day of July 2016 and the 1st day of January 2017 (both inclusive), the first increment shall accrue on the 1st day of July 2017 and thereafter it shall accrue after one year on annual basis.

(ii) In case of Government servant appointed or promoted in the normal hierarchy or under MACPS during the period between 2nd day of January 2016 and the 1st day of July 2016 (both inclusive), who did not draw any increment on 1st day of July 2016, the next increment shall accrue on the 1st day of January 2017 and thereafter it shall accrue after one year on annual basis :

Provided that, in the case of Government servant whose pay in the revised pay structure has been fixed as on the 1st day of January 2016, the next increment in the 36 Level in which the pay was so fixed as on the 1st day of January 2016 shall accrue on 1st day of July 2016:
Provided further that, the next increment after drawal of increment on 1st day of July 2016 shall accrue on 1st day of July 2017.

11. Revision of pay from a date subsequent to the 1 st day of January 2016.-
In respect a Government servant who opts to switch over to the revised pay structure later than the 1st day of January 2016, his pay in the revised pay structure shall be fixed in the manner provided in clause (A) of sub-rule (1) of rule 7.

12. Fixation of pay on reappointment after the 1st day of January 2016 to a post held prior to that date.-
A Government servant who had officiated in a post prior to the 1st day of January 2016 but was not holding that post on that date and who on subsequent appointment to that post draws pay in the revised pay structure shall be allowed the benefit of the proviso to rule 11 of the Maharashtra Civil Services (Pay) Rules, 1981, to the extent it would have been admissible had he been holding that post on the 1st day of January 2016, and had elected the revised pay structure on and from that date.

13. Fixation of pay on promotion on or after the 1st day of January 2016.-
In case of a Government servant promoted on or after the 1st day of January 2016 one increment shall be given to him in the Level of the post from which the Government servant is promoted and he shall be placed at a Cell equal to the figure so arrived at in the Level of the post to which he is promoted and if no such Cell is available in the Level to which he is promoted, he shall be placed at the next higher Cell in that Level.
Provided that the Government servant who is promoted on or after the 1st day of January 2016, shall have option, to fix pay on the promotional post from the date of promotion or from the date of accrual of next increment in the revised pay structure. He shall exercise this option within one month from the date of publication of these Rules.

Illustration: 1

1. Level in the revised pay structure : Level S-6

2. Basic pay in the revised pay structure (Level S-6): Rs. 21700

3. Pay Level after grant of promotion – Level- S-7

4. Pay after giving one increment in Level S-6 – Rs. 22400

5. Pay in the upgraded level i.e. Level S-7: Rs. 22400 – (Rs. 22400 is available in upgraded Level S-7, next higher Cell to it shall not be considered.)

Pay Band	PB-1: Rs. 5200-20200
Grade Pay	1900	2000
Levels	S-6	S-7
1.	19900	21700
2.	20500	22400
3.	21100	23100
4.	21700	23800
5.	22400	24500

Illustration: 2

1. Level in the revised pay structure : Level S-14

2. Basic pay in the revised pay structure (Level S-14 ) : Rs. 41000

3. Pay Level after grant of promotion- Level- S-15

4. Pay after giving one increment in Level S-14 – Rs. 42200

5. Pay in the upgraded level i.e. Level S-15:- (either equal to or next higher to Rs. 42200 in Level-15) Rs. 43100

Pay Band	PB-2: Rs. 9300-34800
Grade Pay	4300	4400
Levels	S-14	S-15
1.	38600	41800
2.	39800	43100
3.	41000	44400
4.	42200	45700
5.	43500	47100

14. Mode of payment of arrears of pay. –
(1) The arrears of pay entitled to Government servant on account of revision of pay under these Rules, for the period from the 1st day of January 2016 to the 31st day of December 2018 (both inclusive) shall be credited to the General Provident Fund (GPF) or Applicable Pension Scheme, as the case may be, in five equal instalments over the next five years from financial year 2019- 2020; subject to the following conditions,-

(a) withdrawal of amount of arrears paid in General Provident Fund (GPF) in instalments shall not be permitted for the period of two years from the date of its deposit;

(b) if a Government servant ceases to be in Government service due to retirement, or any other reason after crediting one or more instalments in his account, remaining instalments shall be paid to the Government servant in cash, on specified date for depositing instalment.

(2) In case of Government servant to whom the “Applicable Pension Scheme” is applicable, the Government may issue separate orders in respect arrears to be credited in their Applicable Pension Scheme.
Explanation.- For the purposes of this section, the expression “Applicable Pension Scheme” means the Pension Scheme or Schemes applicable to the Government servants to whom the ‘General Provident Fund Scheme’ is not applicable.
15. Overriding effect of Rules.-
The provisions of the Maharashtra Civil Services (Pay) Rule, 1981 shall not, save as otherwise provided in these rules, apply to cases where pay is regulated under these Rules, to the extent they are inconsistent with these Rules.
16. Power to relax. –

Where the Governor is satisfied that the operation of all or any of the provisions of these rules causes undue hardship in any particular case, he may, by order dispense with or relax requirements of that rule to such extent and subject to such conditions as he may consider necessary for dealing with the case in a just and equitable manner.
17. Interpretation.-

If any question arises relating to the interpretation of any of the provisions of these rules, it shall be referred to the Government of Maharashtra in Finance Department whose decision thereon will be final.

By order and in the name of the Governor of Maharashtra,

(U. P. S. MADAN)
Additional Chief Secretary to Government.