Government of Jammu and Kashmir

Finance Department
Civil Secretariat, Jammu I Srinagar.
***
Notification,
Jammu, the g v dDecember, 2019

S.O. 2 2 - In exercise of the powers conferred by proviso to Article 309 of the

Constitution and all other enabling provisions in this behalf, the Lieutenant
Governor is hereby pleased to make the following rules; namely:-

1. Short title, commencement and application- (1) These rules shall be

called the Jarnmu and Kashmir Civil Services (Leave Travel Concession)
Rules, 20 19;

(2)They shall be deemed to have come into force with effect from
31.10.2019.

(3) Subject to the provisions of sub-rule (4) below, these rules shall apply to
the persons appointed to the civil services and posts in connection with
the affairs of the Union Territory of Jammu and Kashmir.

(4) These rules shall not apply to the:-

(i) Persons not in whole time employment ;

(ii) Persons in casual and daily rated employment;
(iii) Persons paid from contingencies ;
(iv) Persons in work charged establishment;
(v) Persons employed on contract except when the terms of contract
provide otherwise ;
(vi) Persons re-employed after retirement except when the terms and
conditions of re-employment provide otherwise; and
(vii) Persons eligible to any other form of travel concession available
during leave or otherwise.

2. Scope- The Leave Travel Concession shall cover the government servant
himself7herself and hisher family.

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

(a) "A place in India" means any place within the territory of India,
whether it is in the main-land 1ndia;r overseas.
(b) "Block of years" means a block of two calendar years for LTC to home
town and a block of four calendar years for LTC to any place in India.

(c) "Controlling officer" for purpose of these rules means the authority
prescribed for countersigning T.A. bills, as under:

(i) For Non-Gazetted Govt. Servant Gazetted Officer in charge

of the establishment to
which the Govt. servant
belongs.
(ii) For Gazetted officer Next higher Administrative
Officer.

(d) "Sanctioning authority" for purpose of these rules means the authority
competent to sanction Leave Travel Concession to the Government
employees, which shall be as under:-

(i) For Non-Gazetted Officer Head of the Department

concerned or Administrative
Secretary to Government of the
concerned department in the case
of Secretariat employees.
(ii) For Gazetted Officers Government in the
Administrative Department.

(e) "Disciplinary authority" means an authority which is empowered to

impose penalties to Government Servants in terms of Rule 30 of Jammu
and Kashmir Civil Services (Classification, Control and Appeal) Rules,
1956.

(f) "Family" means:-

(i) the government servant's wife or husband, as the case may be,
and two surviving unmarried children or step children wholly
dependent on the Government servant, irrespective of whether
they are residing with the government servant or not;
(ii) married daughters who have been divorced, abandoned or
separated from their husbands and widowed daughters as are
residing with the Government servant and are wholly dependent
on the Government servant;
 (iii) parents andlor step parents residing with and wholly dependent
on the Government servant;
(iv) unmarried minor brothers as well as unmarried, divorced,
abandoned, separated from their husbands or widowed sisters
residing with and wholly dependent on the Government
servant, provided their parents are either not alive or are
themselves wholly dependent on the Government servant.
"Explanation: A member of the family whose income from all sources,
including pension, temporary increase in pension but excluding dearness
relief on pension or stipend etc. does not exceed Rs. 9000 p.m. is deemed to
be wholly dependent on the Government servant."
(g) "Hometown" means the town, village or any other place declared as
such by the Government servant and accepted by the controlling officer;

Explanation: The criteria mentioned below may be applied to determine

whether the government servant's declaration may be accepted-
i) whether the place declared by Government servant is one
which requires his physical presence at intervals for
discharging various domestic and social obligations.
ii) whether the Government servant owns residential property in
that place.
iii) whether his near relations are resident at that place.

(h) "Shortest direct route" shall have the same meaning as given in
Article 306 (a), (b) and (c) of Jammu and Kashmir Civil Service
Regulations, 1956.

(i) " L T C means Leave Travel Concession.

4. Declaration of Family- Every Government servant shall declare hisher

family at the beginning of a block of years in Form 1 appended to these
rules. This declaration duly certified by a Gazetted Officer, in case of Non-
Gazetted employees, shall be registered with the Head of the Office. The
Head of the Office shall paste the declaration with the Service Book of the
employee and make use of it at the time when application for LTC is made
by the employee. On the occurrence of any change in the, family strength,
the employee shall make a fresh declaration in the prescribed manner.

5. Admissibility of Leave Travel Concession:-

i) The Leave Travel Concession shall be admissible to a Government
servant specified in sub-rule (3) of rule 1 and hisher family, if the
 Government servant has completed five years continuous regular
service under the government on the date of application to be made
in Form-2:
Provided that an employee completing five years continuous regular
service during the course of block of years shall be eligible to avail
the LTC during the remaining period of same block.

ii) The concession shall be admissible during any period of the leave
including Casual Leave.

iii) The concession will not be admissible when a Government servant

undertakes journey during the week-end holidays or any other period
of holidays alone without any leave.

iv) The concession shall not be admissible to a Government servant who

proceeds on regular leave and then resigns his post without returning
to duty.

v) Government servants serving in the Vacation Department and

entitled to enjoy regular vacation can avail LTC during vacation
period.

vi) The concession shall not be admissible to a Government servant

(including hisher family) during the period of suspension.

vii) In the case of husband and wife, who are both Government servants,
he or she can avail of the Leave Travel Concession as a family
member of his or her spouse.

viii) Government servant(s) on deputationForeign service shall be

entitled to LTC under these rules. The expenditure on LTC in such
cases shall be paid by the borrowing agency subject to its sanction by
Administrative Department to which the employee(s) belongs.

6. Declaration of place of visit:-

(1) When the Leave Travel Concession to visit any place in India is
proposed to be availed of by a Government servant, the intended place of
visit shall be declared by the Government servant in advance in Form 2.
The declared place of visit may be changed before the commencement of
the journey with the approval of the authority competent to sanction LTC in
exceptional circumstances.
 (2) The family shall be allowed to avail the facility in one go and not in
batches. Where both the husband and the wife are government employees,
the facility shall be availed only once during a block of years.
7. Types of Leave Travel Concession:-
i) The Leave Travel Concession to hometown shall be admissible
irrespective of the distance between the headquarters of the
Government servant and his hometown. once in a block of two
calendar years commencing with 2020-2 1.
ii) The Leave Travel Concession to any place in India shall be
admissible irrespective of the distance of the place of visit from the
headquarters of the Government servant, once in a block of four
calendar years, commencing with 2020-23.
Note: Employees who wish to avail LTC before 3 IS' December, 2019 may
do so; however L.T.C availed during the period of issuance of these
rules and 31'' December, 2019 shall be counted towards block year
2020-2 112020-23.
8. Counting of LTC against a particular Block:-The concession of LTC
availed will be counted against the block within which the outward journey
commenced even if the return journey is performed after the expiry of the
block.

9. Carryover of Leave Travel Concession:- A Government Servant who is

unable to avail of the leave travel concession within a particular block of
two years or four years, as the case may be, may avail of the same within
the first year of the next block of two years or four years. If a Government
servant is entitled to leave travel concession to home town, helshe can carry
forward the leave travel concession to any place in India for a block of four
years only if helshe has carried forward the leave travel concession to home
town in respect of the second block of two years within the block of four
years.

(i) Travel entitlement of Government servants for the purpose of LTC

shall be as per the Travelling Allowance Rules laid down in J&K
Civil Service Regulations asamended from time to time;
(ii) No daily allowance shall be admissible for travel on LTC;
(iii) Any incidental expenses and the expenditure incurred on local
journeys shall not be admissible;
 (iv) If a Government servant travels by a class higher than to which
helshe is entitled, reimbursement will be restricted to the rate of
entitled class. If helshe travels by a lower class, the reimbursement
will be as per the class travelledlfare actually paid.

[Link] on admissibility of LTC Charges:-

(1) Reimbursement for expenses of journey shall be allowed only on the
basis of a point to point journey or against booked ticket(s) over the
shortest direct route.
(2) Reimbursement of rail fare by chartered rail coaches and air fare, if any
paid because of temporary dislocation of surface transport, shall be
restricted to the amount admissible by entitled class.
(3) LTC is not admissible for journeys performed in a private car (owned,
borrowed or hired) or chartered bus, van or other vehicle owned or operated
by private operators. However, LTC shall be admissible for journeys
conducted by Tourism Development Corporations, State Transport
Corporations and Transport Services run by Central or other Government or
local bodies. In such cases, the Government servant will be entitled to
reimbursement o f -
(i) the actual hire charges on the chartered vehicle; or
(ii) the amount reimbursable had the journey to the declared place of
visit been performed by the entitled class of rail by the shortest
direct route, whichever is less.

(4) In case there is no public transport available in a particular stretch of the

-iourney, reimbursement will be made as per his entitlement on transfer for a
maximum limit of 100 kms by private 1 personnel transport based on self-
certification. Furnishing of false certificate will attract disciplinary action.

(5) The travel by road to any place outside J&K shall not be admissible
except between stations not connected by rail.

(5) Telegram charges for reservation of railway berths are inadmissible.

12. Grant of Advance and Adjustment thereof:-

9 (1) (a) Advance may be granted to Government servants by the

authorities competent to sanction Leave Travel concession to enable
them to avail themselves of concession for leave travel to any place
in India. The application for grant of LTC advance shall be made in
 Form 2. The amount of such advance in each case shall be limited to
90% of the estimated amount which government would have to
reimburse in respect of the cost of the journey both ways.
(b) Sanction for availing of LTC and grant of advance therefor shall
be issued by the competent authority in Form 5.
(2) Advance may be drawn both for the forward and return journeys at the
time of commencement of the forward journey provided the period of leave
taken by the Government servant does not exceed ninety days. If this limit
is exceeded then the advance may be drawn for outward journey only.
(3) The advance shall be refunded in full if the outward journey is not
commenced within thirty days of the receipt of advance. However, in cases
where reservations are made sixty days before the proposed date of outward
journey and advance is made accordingly, the Government servant shall
produce the tickets, within ten days of the drawl of advance irrespective of
the date of commencement of journey.
13. Earned leave encashment facility-An employee may be permitted to
encash maximum of 10 days Earned leave at the time of availing of Leave
Travel concessidn without any linkage to the number of days and the
nature of leave availed while proceeding on LTC. This is limited to a
maximum of 60 days during the entire career and the total number of days
so encashed will not be counted for computing maximum quantum of leave
encashable at the time of quitting service
14. Claim for adjustmentlreimbursement:-
i) A claim for adjustment1 reimbursement of expenditure incurred on
journey under Leave Travel Concession shall be submitted in Form
3 supported by Original ticketslpayment vouchers.
ii) Where an advance has been drawn by a Government servant, the
claim for reimbursement of the expenditure incurred on the journey
shall be submitted within one month of the completion of the return
journey. On a Government servant's failure to do so, helshe shall be
required to refund the entire amount of advance forthwith in lump
sum. No request for recovery of advances in instalments shall be
entertained.
iii) Where no advance has been drawn, the claim shall be submitted
within three months after the completion of the return journey.
Failure to do so will entail forfeiture of the claim and no relaxation
shall ordinarily be permissible.
iv) A simple interest at 20% per annum or at the rate notified by the
Govemment from time to time will be charged if the conditions laid
 down in the sanction issued by the competent authority are not
complied with andlor the rules are violated.
15. Fraudulent claims of Leave Travel Concession:-
i) If a disciplinary proceeding against a Government servant has
already been initiated or is proposed to be initiated on the charge of
preferring a fraudulent claim of Leave Travel concession, such
Government servant shall not be allowed the LTC for subsequent
blocks till the finalisation of the disciplinary proceedings.
ii) If the disciplinary proceedings result in imposition of any of the
penalties specified in rule 30 of the Jammu and Kashmir Civil
Service (Classification, Control and Appeal) Rules,1956 the
Government servant shall not be allowed to avail the LTC in the
subsequent block(s) in addition to the one already withheld during
the pendency of disciplinary proceedings.
iii) If the Government servant is hlly exonerated of the charge of
fraudulent claim of LTC, helshe shall be allowed to avail of the
concession withheld earlier as additional set in future block(s) of
years but before the normal date of hisher superannuation.
16. Responsibility of Drawing and Disbursing Officer/Controlling Officer:-
(1) The advance for LTC shall be drawn and disbursed to a Government
servant subject to the following conditions:-
(a) The LTC and the advance has been sanctioned by the competent
authority as prescribed under clause (d) of rule 3 of these rules.
(b) Immediately after drawl of an advance, an entry shall be made in
the Service Book of the concerned Government servant as
under:-
"Shri has been allowed to avail of LTC for the
block vide order No.
dated issued by and an
amount of Rs. has been drawn vide CV/T.V.
No. dated and paid to
himher for the purpose."

(c) The bill for drawl of an advance shall be accompanied by the

order sanctioning the LTC and the advance.

X
/
(2) At the time of adjustment/reimbursement of LTC claims inter-alia the
following formalities shall be observed:-
 (a) The Controlling officer, as prescribed in these rules, shall
examine the genuineness of the claim by verifying the original
Air Ticket (including boarding cards)/Rail/Road tickets etc.
before countersigning the final claim.
(b) After the final adjustment, an entry shall be made in the Service
Book of the Government servant as under:-
"The advance of Rs. drawn vide CV1T.V. No.
dated and paid to the official
(refer page of Service Book) has been adjusted
vide T.V. NoICash Vr. No. dated
and there is nothing outstanding on this
account against the official".
(c) On the bill through which the adjustment is made, a certificate
shall be recorded that the prescribed entries have been made in
the Service book of the official.
(3) Drawing and Disbursing OfficersIControlling Officers shall be
personally responsible for deviation or violation of any provision contained
in these rules.
17. Accounting of expenditure on Leave Travel Concession:- The
expenditure on account of LTC will be debitable to the detailed head "LTC"
,under the relevant MinorMajor Head of Account.
18. General:- (1) The sanctioning authority shall allow only such number of
employees of a particular establishment to avail of LTC in a year of a
relevant block as can be accommodated within the available budget under
the detailed head "LTC" for the relevant year:
Provided that an employee who may not have been allowed to avail LTC
in a block for reasons not attributable to himher may be given priority in
availing the concession in the next block.
(2) In order to have effective watch over the sanctions for LTC,
recoveryladjustment of LTC advancelclaims, the Head of Office shall
maintain a register of LTC claims, advances in Form 4. This register shall
be reviewed monthly for analysing the position of outstanding advances
paid upto the end of proceeding month for recording orders in regard to the
recoveryladjustment of outstanding advances, where these are due for
adjustment. In this register all outstanding advances shall be brought

k forward as opening entries. A monthly statement of facts shall be submitted

to the Controlling Officer and Head of the Department.
 19. Interpretation:- In case of any doubt regarding any of the provisions in
these rules, the matter shall be referred to the Government in the Finance
Department for interpretation and the decision thereof shall be final.
20. Power to relax:- Save as otherwise provided in these rules, the
Government in the concerned Administrative Department on being satisfied
that the operation of any of these rules causes undue hardships in any case,
may by order, for reasons to be recorded in writing, dispense with or relax
the requirements for that rule to such extent and subject to such conditions
and exceptions as it may consider necessary for dealing with the case in a
just and equitable manner:
Provided that no such relaxation shall be allowed without the concurrence
of the Finance Department.
2 1. Repeal and savings:-
(1) From the date of commencement of these rules, the Jammu and
Kashmir Civil Services (Leave Travel Concession) Rules, 1996, are hereby
repealed.
(2) Notwithstanding such repeal, any order made, action taken or liability
incurred under the rules so repealed shall be deemed to have been made,
taken or incurred under the corresponding provisions of these rules.
By Order of the Lieutenant Governor.
Sdl
(Dr. Arun Kumar Mehta),IAS,
Financial Commissioner,
Finance Department.

No. A/02(2018)-UT- 11 69 Dated: 3 - 1 2-20 19

Copy to the:-
I. Advocate General, J&K High Court JarnrnulSrinagar.
2. All Financial Commissioners.
3. Principal Accountant General J&K Jammu/Srinagar.
4. All Principal Secretaries to Government.
5. Director General Police, Police Headquarter, J&K.
6. Principal Secretary to Lieutenant Governor.
7. Principal Resident Commissioner, 5-Prithvi Raj Road New, Delhi.
8. Chief Electoral Officer, J&K.
9. All Commissioner/ Secretaries toGovernment.
lo. Divisional Commissioner Jammu/Kashmir.
11. Principal Secretary t o Chief Justice J&K High Court JammulSrinagar.
12. Registrar General, J&K High Court JammuISrinagar.
13. Director Anti Corruption Bureau, J&K.
14. Director General Accounts and Treasuries.
15. Director General, Audit and Inspections.
16. Director General, J&K Funds Organization.
1 7 . Director General, Budget Division J&K.
18. Director General Local Fund Audit & Pensions, J&K.
19. Director Information, J&K.
20. All Head of Departments1 Managing Directors1 Chief Executives of State PSU'sl Autonomous
Bodies1Societies.
2 1 . Secretary, J&K Public Service Commission.
2 2 . Secretary, J&K Legislative Assembly.
2 3 . All Directors of FinancelFinanciBI Advisors & CAOs.
24. General Manager, Govt. Press JammulSrinagarfor publication in Government Gazette.
25. Private Secretary t o Hon'ble Advisor (SIF) t o the Lieutenant Governor.
2 6 . Private Secretary t o c h i e f Secretary.

27. Private Secretary t o Financial Commissioner, Finance Department.

28. All Treasury Officers.
2 9 . President Jammu & Kashmir Civil Secretariat Non-Gazetted Employees Union, Jammu I
Srinagar.
30. IIC website, Finance Department ([Link]).
31. IIC website, GAD ([Link]).
31. Government Order File (Wlscs).

p
w
.
(S. Pandita),
Director General (Codes),
Finance Department.
 FORM 1.

DECLARATION OF FAMILY

I working as in the Department presently

posted in do solemnly declare the strengthlparticulars o f my family as
under:-

Relationship
w i t h Govt. month)
Servant

2. It is certified that the particularsldetails o f my family as stated above are correct and in the
event o f any wrongful information being found t o have been furnished by me, I shall be
personally responsible for the consequences.

Signature of Government servant

Dated: (GazettedfNon-Gazetted)

I certify that the particulars furnished by

about his/her family in this declaration herein above made are correct t o the best o f my
knowledge and belief.

Signature with Official Seal

Dated: of Gazetted officer

Note :The Certificate o f the Gazetted Officer is required only in respect o f Non-Gazetted
Government servant.
9.
 FORM 2

Application Form for : (i) Declaration of place of visit.

: (ii) Sanction of LTC
:(iii) Grant o f advance for LTC

1. Name of the Government Servant

2. Designation
3 Date of entry in the Govt.
Service
4. Total service as on the date of application
for LTC.
5. Basic Pay (with level of Pay)
6. Whether spouse is employed. If so
whether he/she is entitled to LTC
(Reference to rules where-under entitled
may be given)
7. In case of spouse being entitled to
LTC state whether he/she has claimed
it separately
a. Place to be visited
9. Block for which LTC is to be allowed
lo. Single Air fare/ Rail farelbus fare from the
Headquarters to the place of visit by
shortest direct route

11. Persons in respect of whom LTC is

proposed to be availed

I 5. No. Name 1 Age I Relationship (Refer Form 1) 1

12. Estimated amount for availing LTC

( with full details)
3 Amount of advance required : Rs. -
14. Declaration by Government servant :
I declare that the particulars furnished above are true and correct. I undertake to book
the tickets for the outward journey within prescribed time after receipt of advance.
In the event of cancellation of the journey or if I fail to book the tickets within the
prescribed time limit, I undertake to refund the entire advance in one lump-sum.

Dated: Signature of Govt. Servant

FOR USE IN OFFlW-

1. Certified that:-

(a) Particulars in [Link]. 1to 6 have been verified and found correct.
(b) The members of the family as shown under [Link]. 11above exist in the declaration made
by Government servant in Form (I) which is pasted in his Service Book, and the said
members are entitled to LTC.

Seal & Signature of Head of Office

2. Check list:

(a) Fare for to and fro jounrey by the entitled class

or the classes by which the official proposes to
travel, whichever is less. Rs.

(b) No. of entitled persons for whom advance

is claimed

(c) Amount reimbursable to official Rs.

(d) Amount of advance admissible

(90%of item 3) Rs.

Note:-This Form shall be prepared in duplicate and one copy forwarded to the
sanctioning authority for sanction of LTC.
 LEAVE TRAVEL CONCESSION BILL

For the block of years to

Note: This bill should be prepared in duplicate one for payment and the other as
office copy t o form part of the personal file of the concerned government
servant
PART 'A'
(To be filled in by the Government Servant)

1. Name: 2. Designation

3. Basic Pay: 4. Headquarters

5. Nature and period of leave sanctioned with reference t o order under which
sanctioned

Nature o f leave from -

6. Particulars of members of family in respect o f whom the Leave Travel

Concession has been claimed.
5. No. Name (s) Age Relationship w i t h
the ~overnment
servant

7. Details o f Journey(s) performed by Government servant and the members o f

.his/her family. (Payment Voucher/Tickets t o be enclosed in original).

haof Date of Ditance Mode Oass of S. NM. DT [Link] Fares Remsrb

deparmre arrival in K.M. of accommodation Payment b r e (I) paid
travel used roucherrl claimed
tickee. for
1 2 1 3 4 1 5 6 7 8 9
-------- I
 8. Amount of advance, if any drawn Rs.

(Reference t o sanction)

9. Amount reimbursablefrecoverable Rs.

10. Particulars o f Journey(s) for which higher class of accommodation than the
one t o which the Government servant is entitled was used (sanction No. and
date t o be given).

Place Amount Class by

Mode of Class t o No. o f Amount o f
From - of conveyance which
which fare(s) fare/fare(s)
To Fare(s) entitled
actually claimed paid (in
entitled travelled Rupees)
t o (in
- - Rupees) I
1
- 2
- 3
- 4
- 5
-

[Link] o f Journey(s) performed by road between places connected by

rail.

~ a m of place
e Class t o which entitled Rail fare
I I I

From To Rs. P.
I I I

Certified that:

1. The information as given above is true t o the best o f my knowledge and

belief.
2. That my spouse is not employed in Government service/that my spouse is
employed i n Government service and the concession has not been availed of
by himfher separately for himselffherself or for any o f the family members
f o r t h e concerned block of years to
3. That my spouse for whom LTC is claimed by me is employed in
(name) o f the Statefunion TerritoryJPublic Sector
 Undertaking/Corporation/Autonomous Body etc.) which provided Leave
Travel Concession facilities but he/she has neither preferred nor will prefer
any claim on this behalf t o his/her employer: and
4. That my spouse for whom LTC is claimed by me is not employed i n any
PSU/Corporation/Autonomous Body, finance wholly or partly by the
Central/State Government/Union Territory or Local Body which provides LTC
facilities t o its employees and their families.

Dated: Signature of Government servant

PART 'B'

(To be filled in by the Office)

1. The net entitlement on account of Leave Travel concession works t o Rs.

(Rupees ) as detailed
below:
(a) Railway/Air/Bus/Steamer fare Rs.
(b) Less amount o f advance drawn vide cash/
Try. Voucher No. dated: Rs.

Net amount (payable/refundable)= Rs.

2. The expenditure is debitable to Account Head :-

(i) Budget allotment for the year Rs.
(ii) Expenditure including this bill Rs.
(iii) Balance available Rs.

Countersigned:

Controlling Officer Signature of Drawing and Disbursing Officer.

(signature)

Certified that necessary entries have been made in the Service Book of
Shri/Smt./Kumari

Signature of the Head of Office.

 Name of the

Designation

Reference to
order under
which LTC

Amount of
advance paid
(with date of
payment)

Treasury / cash
voucher No. and
date.

---I Amount of final

Balance amount
paid/
recoverable
-
Vr. No and date
(of adjustment)

Outstanding
amount

D.D.O'S

Remarks
 FORM 5

Subject: Sanction of LTCJLTC Advance in favour of Shri/Smt

Reference:

1. Sanction is hereby accorded to the:

(a) Grant of LTC to in favour of Shri/Smt
Working as in the office of who shall
avail it from to for which
the leave shall be sanctioned by the competent authority
separately;
(b) Grant of an advance of Rs. (90% of the estimated expenditure of
Rs. as per item 12 of Application ( Form 2 ) for availing of the
LTC.

2. The sanction for LTC has so far been accorded in favour of - officials/
out of - officials during the current year of Block

3. The sanction shall be subject to the following terms and conditions:-

(a) An entry shall be made in the Service Book of the official as prescribed under Rule 16 (1) and
16 (2) of the J&K Civil Service (LTC) Rules, 2019;
(b) The official shall submit the final LTC claim in Form 3 within one month from the date of
return journey after availing the LTC;
(c) The other conditions for grant of this concession shall be same as laid down in J&K Civil
Service (LTC) Rules, 2019.

(i) Copy of this sanction duly attested by the Drawing and Disbursing Officer shall
be attached to this bill for advance drawal to be presented at the Treasury for
payment/drawal of bill.
(ii) The copies of this order shall be endorsed by the sanctioning authority to
Accountant General J&K; Head of the Department, Controlling Officer,
Administrative Department and Concerned Officer invariably.