Quarters and Rents 1985
Quarters and Rents 1985
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RECORD OF CORRECTION
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PREFACE
1. Quarters and Rents Regulations have been revised and are being issued under the
authority of the Government of Pakistan in pursuance of the powers derived from relevant
sections of the Army, Air Force and Naval Acts/Ordinances. These Regulations will supersede
the Quarters and Rents Regulations, 1941.
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TABLE OF CONTENTS
CHAPTER I - PRELIMINARY
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(iv)
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(v)
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(vi)
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CHAPTER IX - TAXES
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(vii)
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(viii)
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ABBREVIATIONS
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(ix)
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0C : Officer Commanding
PCO : Pakistan Commissioned Officer
PAF : Pakistan Army Form/Pakistan Air Force
PE : Project Engineer
P&A : Pay and Allowances
PWD : Public Works Department
QMG : Quartermaster General
RV&FC : Remount Veterinary and Farms Corps
UA : Unit Accountant
WO : Warrant Officer
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CHAPTER I
PRELIMINARY
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In exercise of the powers conferred by section 176A of the Pakistan Army Act, 1952
(XXXIX of 1952), section 203 of the Pakistan Air Force Act, 1953 (VI of 1953), and section
178 of the Pakistan Navy Ordinance, 1961 (XXXV of 1961), and in supersession of the
Quarters and Rents Regulations, 1941, the Federal Government is pleased to make the
regulations.
CHAPTER I -PRELIMINARY
b. "emoluments" for the purpose of recovery of house rent shall include pay,
command/second in command/staff charge/instructional pay, chitral allowance,
disturbance pay, flying pay, interpretership allowance and qualification pay and
any other pay or allowance which the Government may decide for counting
towards realization of rent;
c. "family member" means wife and includes unmarried daughters and minor sons
of the person serving in the Armed Forces if residing with him and wholly
dependant upon him and may also include one adopted child if there is no issue
of marriage;
f. "married officer" means a legally married officer and includes a widower with
legitimate children; and.
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CHAPTER II
ENTITLEMENT TO ACCOMMODATION
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a. Chairmari, KSC.
g. Single officers.
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k. Officer cadets of Army/Air Force for the training period and Junior
Officers of Pakistan Navy under training until confirmed in the rank of
Sub Lt.
Note:- Civilian Midwives and Assistant Midwives in the Navy are not entitled
to rent free accommodation.
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q. Civilians paid from the defence budget are entitled to allotment of Army
accommodation upto a maximum of 10 percent the available accommodation at
a station.
Note: - They will be entitled to the same scale of accommodation, water, light,
ventilation, conservancy, furniture and fittings, as is admissible to the
corresponding ranks of the Army, as indicated below:-
Sub-Inspector } JCO
Asstt. Sub-Inspector }
Head Constable Havildar
Constable Other rank.
s. Civilian Police personnel employed in the lower formation of Pakistan Navy are
entitled to free accommodation at the station of duty or house rent allowance in
lieu thereof at the rates laid down by Government from time to time.
t. Religious teachers.
Notes:- 1. The grant of "rent free" quarters includes the concession of free
internal electrical installation where provided.
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CHAPTER III
PROVISION OF ACCOMMODATION
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6. Provision of Accommodation for Naval and Air Force Officers. Unless other-
wise arranged, the Army Station Commander may place at the disposal of the Navy/ Air Force
authorities a certain number of buildings out of the Station Pool for allotment to their officers. In
addition to the buildings thus placed at the disposal of the Navy through the Station
Commander, the following types of accommodation will be available for allotment to officers of
the Navy: -
7. Appropriation and Hiring of Houses for Military Officers and Messes etc
a. At stations where quarters owned or hired by Government are not available in
the Station Pool, accommodation required for Commissioned Officers and
Messes of units, etc., for which a mess maintenance allowance is laid down in
Pay and Allowances Regulations or any other Government orders, may he
appropriated under the Cantonments (House-Accommodation) Act 1923, (VI
of 1923), or hired/requisitioned, by the Military Estate Officer under the orders
of the competent authority, as provided in rule 8.
b. Private accommodation for any other authorised public purpose or for any
individual entitled to be housed by the Government may be hired or
requisitioned by the military Estate Officer, under the orders of the competent
authority as provided in rule 8. Buildings may be hired/ requisitioned ordinarily
for a period of three years. However, lease term may be varied according to the
requirements.
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d. Proposals for leasing or requisitioning of buildings for purposes other than those
authorised in Barrack Synopsis, MES Regulations or other Government Orders
shall require the sanction of the President, irrespective of the amount involved.
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a. Rental Ceilings
(1) Officers
Category Entitlement Covered Scale of Amenities Maximum Rental Ceiling at Stas
of Area in Accommodation Rawalpindi Islamabad other
Houses Sq ft Lahore stations
Karachi
Peshawar
and
Quetta
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a b c d e f g h
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D Major/Lieutenant Between Drawing/Dining, three bed Fly proofing grills in GF Rs. 2,000/- Rs.2,250/- Rs.1,050/-
Commander/ 1400 rooms with two bath rooms, windows, water meter and p.m. p.m. p.m. pm
Squadron Leader and kitchen, store, verandah, gas with double burners in
and below 1700 car porch and one servant kitchen, fans in all rooms
quarter with bath and WC. water pumping set and call
bell.
C Lieutenant Between Between Drawing/dining and three As for category D houses Rs. 2,600/- Rs.3,000/- Rs.1,375/-
Colonel/Commander/ 1800 bed rooms with attached plus boiler for hot water p.m. p.m. p.m.
Wing Commander and baths, store, verandah in bath rooms and gas
2180 (front, and back), garage connection in drawing
and one to two servant rooms.
quarters with baths and WC.
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d. The board of officers assessing rent of a house may, for reasons to be recorded,
allow the following relaxations: -
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(b) for shortage of servant quarter reduction in rent at the rate of Rs.
50/- p.m. may be made.
e. The hiring of a house shall normally be for a period of three years and no change
in its rent during the period for which it is hired shall be allowed.
f. Advance rent upto two years may be paid to owner on initial hiring at the
discretion of the competent authority. On the expiry of initial period for which
advance rent is paid half-yearly advance rent may be given.
g. The hiring of ' house shall be sanctioned by the competent authority only at
the station of posting of the officer and junior commissioned officer or equivalent
concerned subject to availability of budgetary allocation during the particular
financial year.
h. In no case shall a higher category house he hired for service officer who is not
entitled to that category.
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j. The rents prescribed above are the maximum ceiling for all stations, except the
specified towns mentioned in the subject heading but the actual rents of suitable
houses for hiring may be fixed within the prescribed maximum keeping in view the
local conditions and relative importance of the locality/station in each individual
case.
Illustration. The rent of a three bed room house at Mardan may not be the same
as of an equivalent house at Hyderabad or Multan and vice versa.
C. The accommodation provided in a hotel/club under sub rule (b) above, shall not
be more than is necessary to house the officer, his family and
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such servants and motor-cars as he may be authorised to and does actually, maintain. In
any case the officer shall not be allowed more accommodation under this arrangement
then he may be allowed in a Government hostel. In towns, where there are hotels of
varying grades, accommodation may not be arranged in a hotel etc, in a grade higher than
that suitable to the rank of the officer.
a. The accommodation arranged shall be of the class and scale suitable to the rank
and status of the officer and approved by the OC Station (or in the case of
Navy/Air Force by the Chief of the Naval Staff/Group Commander in
consultation with the OC Station) except in the case of officers entitled to Class
W accommodation when the approval of the Corps/Div/Log Area/ Independent
Bde Commander shall be obtained. The OC Station (or in the case of Navy/Air
Force the Chief of the Naval Staff/Base Commander in consultation with the OC
Station) shall determine what proportion of the charges made by the hotel, etc,
may be allocated to rent. Decision on this point shall be based on the
consideration of the accommodation occupied and the comparative cost of similar
accommodation elsewhere. The amount of rent may then be approved in writing
by the OC Station (or in the case of Navy/ Air Force by the Chief of the Naval
Staff/Base Commander in consultation with the CC Station), except in the case of
officers entitled to class 'B' accommodation when the concurrence of the
Corps/Div/ Log Area/Independent Bde Commander will be obtained. The rent
fixed under such an arrangement shall not exceed the rent payable by the
Government for similar hired accommodation at the station. In a case in which the
rent is excessive, specific orders in writing of the Corps/Div/ Log Area
Commander in consultation with Controller of Military Account (or in the case of
Navy/Air Force of the respective Chief of the Staff in consultation with the CIPA
concerned) shall he obtained. The rent and other charges shall be paid direct to
the owner of the hotel, etc, by the officer and he may be reimbursed the
difference, if any, between the
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approved rent and 5 percent of his pay in accordance with the procedure given in
sub rule (b).
Note:- The approved rent will indicate the furnished and unfurnished rent
separately and the difference between the two shall be borne by the
officer concerned who shall pay it direct to the owner of the hotel, etc, as
the case may be. The decision of the OC Station on the amount to be
borne by the officer shall be final.
b. Claims for reimbursement of the amounts referred to in sub rule (a) above shall be
made by the officer himself on a contingent bill (PAFA115) supported by a
certificate in the form below: -
FORM OF CERTIFICATE
"Certified: -
(No)..................................................(Rank) ................................................
(Name).............................................. (Unit) ................................................
with accommodation from the station pool and he being unable or unwilling to make his
arrangements, special arrangements have been made for his accommodation under the orders of
the Station Commander/Chief of the Naval Staff/Base Commander;
(ii) that the approved rent "as determined by OC Station/Chief of the Naval Staff/Base
Commander in accordance with the orders on the
(sd) OC Station
c. The contingent bill so prepared and supported by the certificate from the officer shall be
submitted, to OC Station/Chief of the Naval Staff/
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Base Commander who, after carrying out any checks that he may consider
necessary, shall sign it. The bill so signed by the OC Station will be forwarded to
the Pay authority concerned who will reimburse the amount due to the officer by
including it in the Pay account of the officer.
11. Compensation in Lieu of Quarters. Married personnel below commissioned rank who
are not provided with Government accommodation shall be paid compensation in accordance
with the provisions of the Pay and Allowances Regulations Vol. II (Rules 124-140).
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CHAPTER IV
CLASSIFICATION OF ACCOMMODATION
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Note:- In the case of Naval accommodation the Board shall consist of:-
b. The re-classification of an existing classification shall take effect from the date
fixed by the Board.
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room, sun room and study room. In the case of Government built/owned
quarters, a main room shall comprise one which has been built for use as
such without reference to floor area.
(b) the floor area is not less than the size of smallest main room in the
house.
(4) Dressing rooms, pantries, sculleries and the like in both Government
owned and hired/requisitioned accommodation will be regarded as main
rooms. Hall and passages will also be excluded.
13. Scales for Classification of Accommodation. Until new scales for classification of
accommodation are finalized the existing scales shall remain in force.
15. Provision of Garages and Servant Quarters. The existing scales regarding garages
and servant quarters shall, till the new scales on the subject are finalized, remain in force.
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16. Grant of rebate where authorised servants quarters/garages are not provided
a. Rebate at Rs. 3/- p.m. per servant quarter per mensem may be allowed to
officers, in case the number of servant quarters falls below that authorised for the
class of accommodation by more than one servant quarter and provided the
officer employs full time servants in excess of the number of servant quarters
available. Similarly where a garage is not available in quarters occupied by
Majors/Lt. Commanders/Squadron Leaders and above at stations other than
Karachi, a rebate of Rs. 3/- p.m. may be allowed provided the officer actually
maintains a car. Rebate shall be admissible provided the officer furnishes a
certificate that:-
(2) the number of servant quarters falls below that authorised for the class of
accommodation by more than one servant quarter and that he actually
employs full time servants in excess of the number of servant quarters
available. The rebate shall be allowed only in case of quarters categorised
as permanent.
Note: - Claims for rebate under these rules shall be made by the officer
concerned on a contingent bill (PAFA-1 15) and sent to the GE/ME duly
supported by the certificates referred to above. The GE/ME will after
necessary checking, transmit the bill to the Station Commander, who will,
after his countersignature, pass it on to the Paying Authority concerned for
payment to the officer, through his pay account. In
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CHAPTER V
ALLOTMENT, OCCUPATION AND VACATION OF QUARTERS
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b. All officers on military duty in a cantonment shall reside within the limits of that
cantonment. An officer shall not be allowed to live in the civil lines without the
sanction of the Station Commander.
c. Formation Commanders.
d. Officers of the rank of Major General, (or its equivalent in PN and PAF) and
above.
e. Staff Surgeons.
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Note: - GEs and administrative commandants shall be allotted single accommodation till
their turn comes for married accommodation.
a. The Station Commander shall maintain waiting lists of all applicants for the
allotment of accommodation separately for married and single accommodation of
each class. The date of arrival at the station or the date of receipt of application
by the Allotting authority, whichever is later, shall determine the priority on the
waiting list in its proper class.
d. (1) Mutual exchange of accommodation at the same station will not normally
be allowed except on administrative grounds and in exceptional cases
with the prior sanction of Station Commander.
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Note:- Civilian officers when carrying out the duties of CMES, DW & CE Staff Officers,
GE, AGE and other gazetted appointments, will be classified with military officers
of equivalent rank and status. Civilians who are allotted military accommodation
and who cannot be classified on a 'rank' basis may be classified on an equivalent
(PCO) Pay basis.
a. An officer shall ordinarily be allotted the full accommodation of his rank, when
available. He shall not be allowed to occupy only a portion of the accommodation
available for his rank (e.g. half a quarter), or accommodation provided for a junior
rank, in order to reduce his rent liability.
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c. Married quarters may be allotted to two single officers, and when so occupied,
each portion of the house shall be treated as a separate quarter.
d. So long as an officer occupies and pays rent for accommodation less than what he
is entitled to according to his rank, the OC Station shall place on record reasons
stating why the full accommodation has not been allotted to him.
a. A married officer will be recognised as such on attaining the age of twenty six
years or after completion of six years' service, whichever is earlier.
Note:- This condition will not apply to officers commissioned from the ranks; to
officers granted direct commissions or to medical officers granted
commissions in the AMC who at the time of commission, are already
married.
b. A married officer below twenty five years of age may be allowed to make private
arrangements for accommodation if such accommodation is accepted by his OC
as being suitable both to his status and within a reasonable distance from his place
of duty otherwise he shall be ordered to occupy single quarter in which case his
family cannot share the quarter and he will pay rent at 5 percent of his pay or
average assessed rent whichever is less. Such an officer may, however, be
allotted surplus/vacant Government married accommodation provided he agrees
to a deduction equal to the amount that would be payable by the most junior
recognised married officer for occupation of that accommodation.
d. If a married officer who has been allotted a single accommodation but expects to
be joined by his family he is required to apply to Station HQ
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for married accommodation one month before the arrival of the family.
e. If a married officer has been allotted married accommodation and his family
leaves him for a period not less than three months, his married accommodation
may be allotted a single quarter, if he so wishes. Should he continue to occupy
married accommodation after a single quarter has been offered to him, he may do
so but he shall pay the prescribed rent of the married accommodation.
a. the person to whom the quarter is allotted is posted away from the station, or he
proceeds on temporary duty elsewhere for a period exceeding six months and in
either case, alternative accommodation has been offered for his family or
household, or
b. the person to whom the quarter is allotted is absent without leave for more than
twenty one days and there is no satisfactory explanation for his absence, or
c. the quarter is required for use otherwise than as a married quarter, or its
continued use as a married quarter becomes impossible, e.g. by reason of the
disposal of the quarter, and alternative accommodation has been offered;
d. the person to whom the quarter is allotted or any member of his family, or any
other person living in or using the quarter is guilty of misconduct, misbehaviour or
a breach of station regulations.
An officer transferred from a station may be allowed a maximum period of ten days, after
the date of handing over of charge, to vacate his quarter. If in his new station the Station
Commander cannot provide accommodation, a married officer's family may continue occupation
for a period of two months to enable him to make other arrangements.
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27. Subletting of Accommodation. Except as provided in sub rule (3) of rule 43 a house or
its servant quarters, out-houses, garages, stables, etc, shall not be sublet by the allottee. An
individual may, however, make private arrangements for accommodation with another individual in
occupation of Government quarters as the latter's West so long as accommodation is not available
at the Station, provided that no extra expenditure or loss to Government is involved by the grant
of compensation for inferior accommodation to the authorised occupant of the quarter, or on
account of quarter owned, hired or appropriated by Government, remaining vacant in the station,.
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REPORT
To
The Station Headquarters
Subject: - Handing/Taking over of Bugalows in
station.
Copy to:
Unit Accountant, Garrison Engineer's
Office
OC (Unit with which occupant is serving).
b. The Unit Accountant, Garrison Engineer shall act on this report for recovery of
rent from the new occupant and shall also cheek that action has taken to
discontinue recovery of rent from the previous occupant.
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e. If the officer refuses to accept the accommodation offered and informs the
allotting authority accordingly within a period of ten days from the date of
allotment, the allotment may be cancelled and the accommodation shall he offered
to the next senior officer on the waiting list. See also rule 20 (b).
An officer who retains his quarter at his permanent station shall be dealt
with at that station under the ordinary rules and shall also pay the assessed rent of
any accommodation that he may occupy elsewhere, provided daily or any other
similar allowance is drawn. When no such allowance is payable (e.g. on
attachment) the officer may be required to pay for the accommodation occupied
by him at the station of his permanent duty only.
Note: - In such cases, the Station Commander may specify on the Occupation
Returns rendered to Unit Accountants whether the quarter at the
permanent station of duty was retained by
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(2) Where the period of absence on duty by itself or combined with privilege
leave or furlough exceeds three months, an officer, may, at his option,
vacate his quarters if they are needed for another officer. In similar
circumstances, a unit may, at its option, vacate or retain its mess building,
at the permanent station when the period of absence exceeds three
months.
d. The occupant of a free quarter may retain it whilst on temporary detached duty or
privilege leave.
Note:- When such a concession is allowed, only assessed rent shall be recovered from
them in respect of the accommodation allotted to' them in Pakistan.
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ment accommodation at their station of duty for the entire period of their LPR plus two months
thereafter if they so desire.
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(2) Officers who wish to be considered for allotment of accommodation shall submit
an application in duplicate in the prescribed form and shall keep the allotting
authority informed of all changes. Only married officers shall be entitled to have
their names registered on the roster.
(3) A quarter becoming available for allotment shall be awarded to the most senior
officer of the appropriate rank on the respective roster maintained in accordance
with the rules on the subject.
(5) A house becoming available for allotment shall be offered to the most senior
officer on the waiting list for that class of accommodation. If two or more houses
are available at a time, these shall be offered to a corresponding number of most
senior officers on the waiting list. Whilst allocating houses due regard shall be
given to any preference expressed by the officer as far as practicable. If an officer
fails to accept an offer within ten days without satisfactory reasons, his name shall
be liable to be struck off the roster. The accommodation shall then be allocated to
the next officer on the waiting list.
(6) If an officer fails to occupy a residence allotted to him within ten days from the
date of allotment after acceptance, he shall be held to have defaulted and the
allocation shall be withdrawn. The time limit of ten days may on sufficient cause
shown be extended upto thirty days by the allotting Authority otherwise his name
shall be liable to be struck off the roster.
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(7) Allotment shall not be transferable. In the event of any transfer or attempted
transfer the allotment shall be liable to cancellation. Transfer shall be deemed to
have taken place when an officer does not ordinarily reside in the house with his
family and allows other persons to live in the house, without prior permission of
the allotting authority.
(9) An officer, with the prior approval of the allotting authority, may allow another
Naval Officer to share accommodation with him. In such cases the officer sharing
the accommodation shall have no claim or lien over the accommodation in case of
transfer or otherwise of the officer to whom it has been officially allotted. The
officer to whom the house has been allotted shall be responsible for payment of
rent and other allied charges. He may, by mutual consent, arrange on private basis
to share rental and other charges in proportion to the accommodation occupied
by each but in no case shall the total amount charged exceed that which the
allottee pays to the Government.
(10) Allotment between two or more allottees without the permission of the allotting
authority is prohibited and shall render the allotment liable to cancellation.
(11) Acceptance of an allotment by an officer shall imply his agreement to vacate the
accommodation within fifteen days whenever is ordered by the allotting authority
following either the cancellation under these rules or on an order of exchange. An
officer occupying accommodation, otherwise than in accordance with a valid
allotment order, shall vacate within eight days when so ordered by the allotting
authority. In such cases no alternative accommodation shall be provided.
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(12) Servant quarters attached to the officer's accommodation shall be vacated by the
officer's servants to enable the incoming allottee to accommodate his own
domestic staff.
(13) In the event of death, dismissal, discharge, removal, resignation of the officer to
whom the accommodation is allotted, the allotment shall be cancelled and the
accommodation shall be vacated within two months of the event (for widows see
rule 33).
(14) If an officer owns, acquires or has constructed his own house, either in his own
name or in the name of his wife or any other member of his family dependant on
him, he shall forthwith notify this fact in writing to the allotting authority. He shall
cease to be entitled to residential accommodation from the PN from the date of
completion or acquisition of the house if the house constructed or acquired is at
the place of his duty. For the purpose of this rule, a house shall be deemed to
have been completed if it is occupied or is fit for occupation by any person or
persons as residential accommodation, or if the house is constructed with the aid
of house building advance taken from Government, after completion of a period
of twelve months from the drawal of the first instalment of house building advance
for construction.
(15) An officer proceeding on leave or duty overseas who takes his family members
with him or sends them elsewhere may normally be permitted to retain a lien on
his accommodation for a maximum period of two months. During this period no
officer shall sublet his accommodation or allow guests to occupy it without prior
permission of allotting authority. If the accommodation is reoccupied within two
months of vacation by the officer or his family, it shall normally be reallocated. It
shall be the duty of the officer to inform the allotting authority if his house is liable
to remain unoccupied for a period exceeding two months. The officer shall not
normally claim retention of the accommodation if his family' occupies it for a short
time within the prescribed period of two months only for the purpose of qualifying
for such retention. During this period the officer shall be responsible for
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the payment of rent and allied charges whether or not the accommodation has
been occupied by him.
(17) An officer who fails to vacate accommodation within the specified period shall, in
addition to any other penalties to which he may become liable, cease to be
entitled to the supply of electricity, water and other sanitary services.
(18) The allotting authority may debar an officer who is guilty of a serious breach of
these rules from allotment of accommodation for specified or unspecified period.
(19) On receipt of an allocation order, it shall be the duty of the officer to take over the
accommodation from a representative of the MES in the presence of the NGO or
his representative and he shall sign a receipt in duplicate for all fixtures, furniture
and fittings. On vacating accommodation the officer shall inform the NGO in
writing at least three days before the date of vacation. The NGO shall arrange
handing/taking over with the MES. The vacating officer shall obtain a clearance
certificate on the spot from the MES representative, not below the rank of Supdt
F/S Gde I, Supdt F/M Gde I/Overseer Gde 1. Failure of the officer to comply
with the provisions of this rule shall render him liable to pay rent for the said
accommodation upto the date the vacation report is rendered by him to the NGO
and clearance certificate obtained or until the reoccupation of the quarter by
another allottee whichever may be earlier, and in all cases he shall he liable for all
missing fixtures, furniture and fittings and any damage to the building.
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allottee for the period as shown against each after the death of allottee subject to the following
conditions:-
a. Officer's Widows. The widows shall retain the accommodation for one year. Rent
and allied charges for Iddat period, that is to say, four months and ten days, shall
be charged from them at the rates payable by the deceased allottee. An
undertaking to the effect that they will regularly pay in advance full assessed rent
or market rent, whichever is higher, shall be obtained from them if they retain
accommodation beyond four months and ten days. No civil houses shall be hired/
requisitioned in consequence of allowing these widows to retain accommodation
after the expiry of Iddat period.
b. JCOs/OR's Widows. The widows shall retain the accommodation free of charge
for the 'Iddat' period, that is to say, four months and ten days and on expiry of
which the accommodation shall be vacated by them. Individual cases deserving
exceptional treatment may be considered on merits by the Government.
34. Maintenance of Mosques. Provisions of new mosques and maintenance of the existing
and new mosques shall be the responsibility of the State. The maintenance will also cover both
major and minor repairs including electricity and water supply works. The constructions shall be
based on the following scale: -
The existing and new mosques shall be supplied free electricity and water at the scale to
be determined for each mosque under the orders of the Station Commander. The design of the
new mosques for all the three services shall be identical, but the size may vary according to the
authorised strength of personnel (including civilians) of the unit/establishment/PAF station. The
authorised scale of existing/newly constructed mosques which shall be fixed by a board of officers
and approved by Station/Base Commander according to the requirements and size of each
mosque. The expenditure involved shall he met from the Public Funds and
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debited to the relevant head of account of each service. The following items shall be included in
the authorised scale of mosques:-
1. Holy Quran
2. Straw Mats
4. Durries
5. Almirah (Large)
7. Water tank
8. Shoes racks
9. Notice boards
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CHAPTER VI
CAPITAL VALUE AND ASSESSMENT OF RENT OF BUILDINGS
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a. Rents for all public buildings shall be assessed in accordance with this regulation,
under which the GE/ME is authorised to fix the rent of a building unless otherwise
fixed by the Government.
b. The annual rent shall be sufficient to cover interest at the rates specP fied in the
following table on the capital cost of the building (excluding internal installation)
and its site (but see rule 38 and sub-rule (e) and (p) together with the average
annual charge for maintenance and taxes payable by the Government (see rule
76):-
TABLE
Rate of interest
c. The monthly assessed rent of a building or part there of shall be 1/12th of the
annual rental and shall be rounded off as follows: -
(1) When the monthly assessed rent works out to less than five rupees
fractions of less than twenty-five paisa shall be ignored, fractions
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of twenty-five paisa and less than seventy-five paisa taken as fifty paisa
and fractions of seventy-five paisa and over rounded off as one rupee.
(2) When the monthly assessed rent works out to more than five rupees
fractions of fifty paisa or more shall be treated as one rupee and those less
than fifty paisa shall be ignored.
d. The date of acquisition or construction shall be the date on which the accounts of
the estimate for the acquisition or construction of the residence were closed. In
respect of expenditure, on additions and alterations, interest may be calculated at
the rate applicable on the date on which the accounts of the estimate for additions
and alterations were closed.
e. If the residence was constructed on land purchased by the Government, the value
of the site shall be the price paid for it by the Government, if ascertainable if not, it
will be assessed by the GE/ME with reference to the rates prevailing at the time of
construction. If the site was Government land originally, its value shall not be
taken into account in assessing the rent of the building(s) erected thereon. The
expenditure involved on the preparation of a site, such as levelling, drainage, etc.,
shall be included in the capital cost of the building(s) constructed on it.
f. In the case of houses purchased in ordinary circumstances the capital value shall
be the price actually paid for the building and its site together with the actual
works and expenditure incurred by Government on any additions or alterations in
the buildings and land, or in putting them into a state of repair in the first instance.
The Quartermaster General/Chief of the Air Staff may, with the concurrence of
the financial authorities, and, for reasons to be recorded in writing, write off a
specified portion of the capital value (f a building, whether constructed or
purchased, when he is satisfied that the capital value, as determined under these
rules would be greatly in excess of the proper value of the accommodation
provided, as assessed by an officer holding an appointment not lower than that of
a Garrison Maintenance Engineer. The Quartermaster General/Chief of the Air
Staff may also, with the concurrence of the financial authorities and for reasons to
be recorded in writing, enhance the capital value of a building, whether
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(1) The price for the building and its site minus: -
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etc, outside the enclosure fence or wall of the building shall be entered in the
registers maintained under these Regulations for the MES.
j. Maintenance charges shall consist of the average annual cost of repairs together
with a percentage on the capital cost as an allowance for renewals; these charges
may be initially approved by the CMES/ DW&CE and renewed when necessary.
k. Charges for establishment, tools and plant shall not be included either in the
capital cost or in the maintenance charges except when such charges were
actually borne by the estimate in case in which the residence was bought or
constructed by the Government.
1. When only a part of a building is rented or where a building is subdivided into two
or more parts, some or all of which are rented. by different occupants, the
GE/ME shall determine the capital value of the part or several parts rented in
relation to the capital value of the whole and may assess the rent or rents
accordingly, after taking into consideration the provision of sub-rule (h) and the
principle that Government should not lose revenue through the sub-dividing of a
building into different portions except possibly through the rounding off of the rent
of each part under sub-rule (c). Deduction of rent in respect of part of any
accommodation rented for residential purposes but used by the occupant as his
office is not permissible if this use is optional or if separate office accommodation
is provided.
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tax which, by local rule or custom, may, be leviable on the owner, it shall be
treated in the same manner as similar taxes payable in respect of Government
owned buildings vide rule 75 (e).
o. The cost of a mess havildar's quarter shall be excluded when calculating the
assessed rent of a mess house.
p. Rent for furniture, internal electrical installations (except when included in rent of
building) including charges for electric energy and water, shall be calculated in
accordance with the rules on these subjects and paid in addition to rent, unless
otherwise ordered by the Government of Pakistan. The rent for an internal
electrical installation erected by the State in a military building shall except in cases
governed by sub rule (q) be assessed at 5/6 percent per month of the capital cost,
the rounding off being effected as in sub-rule (c).
q. For individuals paid from Defence Services Estimates, the annual assessed rent of
Government quarters, including hostels which are the property of the Government,
shall be either the rent of the building assessed under the above rules plus 6% on
the capital cost of the building including the capital cost of internal installation
whichever is less. The capital cost shall in either case, exclude the cost of site.
Note: - The cost of renewals will not be added to the capital cost of the building
(see sub-rule (b) and (d) unless they add to the accommodation or
involve replacement of the existing type of work, by work of a more
expensive character (see MES Regulation).
r. In certain stations, posts and forts in frontier areas, the single accommodation
available for military officers and for their messes does not in many cases afford
the space, comfort or amenities that are usually available in ordinary stations
elsewhere. In these cases such accommodation shall be inspected. by the Station
Board and will be declared by them as "Frontier Hutted Accommodation" if they
agree that it does not come upto the standards laid down in Barrack Synopsis
(India). When the declaration of the Station Board has been accepted by the
Station Commander, the buildings concerned will be entered
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a. Rent of all military buildings assessed in accordance with rule 35 shall be pooled
separately for permanent and temporary buildings and average rent shall be
calculated for each class of accommodation separately. [Rule 14 also refers].
37. Assessment of Rent for Hostels. The rent for hostels shall be assessed as follows:-
a. In order to obtain the assessed rent the capital cost of the hostel including
subsidiaries (servant's quarters, garages and stalls), shall be taken and rent shall
be assessed thereon in accordance with the provision of rule 35. The total
assessed rent including public rooms, etc, shall then be divided by the number of
units of accommodation in order to obtain the assessed rent per unit. These will
then be averaged for the whole of Pakistan as rule 36(a).
b. The assessed rent for furniture per unit shall be similarly ascertained.
38. Assessment of Rent for Messes. The following rules shall govern the assessment of rent
for messes:-
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a. When buildings used as messes are electrified at State expense, the rent for
internal fittings shall be assessed at six percent of the capital cost and will be
added to that of the building. In such cases rent shall be charged (except in the
case of units or formations entitled to free mess accommodation), at two-fifths of
the maximum mess allowance actually drawn by corps, depots, detachments, etc,
under P&A Regulations or the assessed rent, whichever is less.
39. Rental Charges for Refrigerators Issued by MES to Officers Messes. Rental shall be
charged by the MES for refrigerators issued for installation in Officers Messes. The rent shall be
assessed, as for plant, in accordance with rule 178 of MES Regulations. Debit on this account
shall be raised by the Garrison Engineer concerned and the rent recovered shall be credited to
Main Head VIII, MES Receipts in Pakistan, sub-head 'A' Rents, minor head (~) rent for internal
electrical installations and hire of fans.
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CHAPTER VII
RECOVERY AND REMISSION / REDUCTION OF RENT
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41. Recovery of Arrears of Rent. The following instructions will be observed in regard to
the recovery of arrears of rent:-
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Note: - In the case of an individual leaving service, full recovery of the charges
shall be made from the final amount due to him.
Note:- When allotment to junior officer is made under the above quoted rule a
comprehensive note in the occupation return should be inserted to enable the
UAGE to prepare the rent bill correctly.
a. An officer for whom accommodation is reserved under these regulations shall pay
the assessed rent of that accommodation subject to a maximum of five percent of
his pay, irrespective of whether he is married or single. Such an officer shall
occupy, and be responsible for the prescribed rent of that quarter throughout his
tenure of appointment except:-
(1) during the period of his privilege or combined leave on the expiry of which
he vacates his appointment or retires; and
(2) when the formation of which he is Commander has moved in its entirety,
or when he has vacated his appointment which is held in abeyance for the
time being, and has assumed charge of another appointment which is
distinct from and the area of which does not overlap that of the original
appointment, provided that the house is actually vacated, reservation is
cancelled and the house is made available for occupation by other officer
or is utilized otherwise.
b. When during privilege leave taken by itself or combined with furlough, the reserved
quarter is required for the officiating incumbent, the
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permanent incumbent shall still be responsible to Government for the full rent of
those quarters. He may be credited with any recovery effected during that period
from the temporary occupant for the reserved quarter.
c. When the occupant of reserved quarter is absent on privilege leave taken by itself
or combined with furlough 'and the quarter is not required for the officiating
incumbent, he may be permitted to sublet the quart6r to a Government official
subject to the following conditions:-
(2) that the rent recovered does not exceed the rent payable by the officers
for whom the quarters are reserved;
(3) that, if the tenant is a Commissioned Officer, the rent recovered shall not
exceed the maximum rent he is liable to pay when residing in a
Government quarter; the officer for whom the quarter is reserved making
good the difference, if any, between the rent payable by him and the rent
recovered from the tenant;
(4) that the tenant agrees to vacate the quarter on one month's notice in case
the officer for whom the quarter is reserved vacates his appointment; and
(5) that no other Government quarters become or lie vacant owing to the
subletting of the reserved quarter to a tenants to whom those other
quarters might be allotted.
d. The officiating incumbent of an appointment for which quarters are reserved, shall
during the period he is officiating and drawing the additional pay of that
appointment, be responsible for the rent of the quarter up to a maximum of five
per cent of his officiating pay even though he may prefer to remain in or retain the
Government quarter already occupied by him at the same station, or at the station
to which he is transferred for officiating. In that case his liability for the latter
quarter shall automatically cease (but see sub-rule (e) below). When he
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is not drawing any additional pay for the appointment in which he is officiating, he
shall not be required to pay more rent than he is liable to pay under the normal
rules even though he may be required to occupy the reserved quarter. But if the
officiating incumbent will eventually hold that appointment permanently on the
expiry of the permanent incumbent's leave, he shall vacate his old quarter from the
day he is officiating subject to the provisions of rule 27.
e. If the reserved quarter is not required for the officiating incumbent during the
absence of the permanent incumbent on combined leave, and the latter wishes to
retain it during such leave, he may be permitted to do so. In that case the latter
shall continue to pay rent as in sub rule (a) above.
Note:- The expression 'pay' for the purpose of assessment of rent under this regulation
shall have the same meanings as are assigned to it in the Pay and Allowances
Regulations Vol I, 1982.
b. When two or more officers share a quarter, and each portion is classified into
independent accommodation, rent shall be charged from each officer accordingly
under sub-rule (a) above. But where such an independent classification is -not
feasible, each officer may pay five percent of his basic pay or proportionate
average assessed rent, whichever is less.
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Note: - So long as an officer occupies and pays rent for accommodation lower
than that to which he is entitled according to his rank, the OC
Station/Allotting Authority shall place on record reasons for which full
accommodation has not been allotted.
(2) If the officer elects to remain in the out of class accommodation, he shall
be liable to pay rent at the rate prescribed for an officer allotted out of
class accommodation at his own request as per sub-rule (c).
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f. The following rules shall govern the recovery of rent from Naval officers
occupying single accommodation ashore:-
(1) When two single officers are occupying a cabin which has been certified
by the competent authority as sufficiently large to accommodate two
single officers, then both officers shall pay the average assessed rent.
(2) If one officer is occupying a cabin which has been certified as sufficient to
accommodate only one officer, he shall pay rent as provided in sub-rule
(a) above. An officer in such a cabin is not required to 'double-up' but
may do so by mutual consent with a second officer, provided he has first
obtained permission from the competent authority.
(3) Where authority is given and officers share 'cabins' by mutual agreement
which have been officially certified as 'single', the first officer to whom the
cabin has been officially allotted is required to pay the normal charges and
his name shall be entered in the monthly accommodation return. The
distribution or adjustment of the rent shall be the responsibility of the
officers concerned.
Note: - It would be ensured that large cabins which are more suitable for
accommodating two officers are 'doubled up' before the smaller
cabins which are less suitable. By doing this, frequent official
references to the MES authorities will not be necessary and
officers sharing single cabins will be able to continue to settle the
ques-
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45. Recovery of Rent from X0s Granted Honorary Commission. Recovery of rent from
JCO granted honorary commissions shall be made at the rate of five percent of their pay or the
assessed rent whichever is less and if he elects to live in a JCO mess no rent shall be payable.
46. Rent Payable by Civilian Government Servants Paid from Defence Services
Estimates Occupying MES Buildings. The following rules shall govern the recovery of rent
from Civilian Government Servants paid from Defence Services Estimates:-
a. The civilian Government servants (including those paid from DSE) shall pay rent
for Government residential accommodation at five percent of pay. However when
occupying hutted/temporary MES accommodation the civilian Government
servants may pay rent at five percent of pay or the assessed rent, whichever is
less.
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paid from Defence Services Estimates when occupying central civil government buildings:-
a. They shall pay the standard rent subject to a maximum of five percent of their
salary as provided in the preceding rules. The central civil estimates will forego
any difference between the standard rent of the building and the rent recovered
from the occupier.
b. No recovery shall be made by the Central Civil Estimates from the Defence
Services Estimates on account of rent of accommodation provided under official
arrangements to individuals entitled to free quarters under military rules.
c. Rent of buildings specially built by the Railways for the Defence Services and vice
versa shall be recovered from the department concerned under the ordinary rules
of the supplying department.
a. They shall pay the assessed rent (see rule 35 (q) subject to a maximum of 7-1/2%
of their emoluments as defined in Fundamental Rule 43C, irrespective of whether
they are single or married.
b. The MES will forego any difference between the actual assessed rent of the
building and the rent recovered from occupier.
c. No recovery will be made by the MES from the Central (Civil) Revenues on
account of accommodation provided under official arrangements to an individual
entitled to free quarters under civil rules.
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a. When an officer paid from the Defence Services Estimates occupies by official
arrangement a residence belonging to Provincial Government and when an officer
of the Provincial Government occupies a military building by official arrangement,
the Government owing the residence will not claim more than the rent which
would be recoverable from the officer if he was serving under that Government's
administrative control. In other words, neither Government will be called upon to
make good to the officer the difference, if any, between the standard/ assessed
rent and the rent actually recovered.
b. The position between these Governments will be that the Government providing
the residence will claim from the officer the rent which would be recoverable from
him as if he were serving under that Government's administrative control. The
Government under whose administrative control the officer is serving shall pay the
difference, if any, between the rent recovered from him and the standard rent/
assessed rent fixed for the residence under the rules of the Government providing
the accommodation.
50. Rent for Accommodation Allotted to Units. Unless otherwise provided, no rent shall
be recoverable from units for military buildings, including internal electrical installations, allotted to
them for their collective use for an authorised purpose.
51. Recovery of Rent for Messes. The following rules shall govern the recovery
of rent for messes:-
a. Certain units as laid down in the Pay and Allowances Regulations, are entitled to
rent free mess accommodation.
b. Other units entitled to mess maintenance allowance may be provided -with mess
accommodation on payment of: -
(1) assessed rent; or
(2) in case of buildings electrified at state expense, 2/5th of the maximum
mess allowance actually drawn;
or
(3) in case of building not electrified at State expense, 1/3rd of such
allowance, whichever is less.
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Notes:- 1. Units, etc, for which no mess allowance is laid down in the Pay
and Allowances Regulations or in other Government orders, are
not entitled to be provided with accommodation by the State.
Any accommodation not required for an authorised purpose may,
however, be allotted on payment of assessed rent.
52. Rents for Offices. The following rules shall govern the recovery of rent for
offices:-
a. All buildings in the MES charge used by the local Government of the Cantonment
Authority for any purposes, shall be assessed for rent in accordance with the
ordinary rules, and rent shall be recovered from the occupant local Government
or the Cantonment Authority in occupation. No rent shall be charged in respect of
any military building used as an office by Military Estate Officers.
b. No rent shall be charged for military buildings, at any station in Pakistan, occupied
by offices maintained by Central (Civil) Revenues, with the exception of those
maintained by the Railway Department and the P&T Department Similarly
departments of Army and Military Units and formations shall not pay rent for
office accommodation supplied by the PWD in Central (Civil) Government
buildings at any station in Pakistan.
c. No rent for accommodation shall be charged in cases where the Corps/ Div/Log
Area/Indep Bde Commander considers that a post office or telephone and
telegraph office or a wireless station should be located in a particular area on
grounds of military necessity or convenience and the post office, telephone and
telegraph department require that military building(s) be made available for the
office and for the officer-in-charge.
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53. Rents for Institutes, dairies and cinemas. The following rules shall govern the
recovery of rent for institutes/dairies and cinemas: -
a. Rent shall not be charged for buildings, including internal electrical installations,
provided for recreational purposes for non-gazetted officers of the supervisory
class and personnel below commissioned rank.
b. Rent shall be charged at the rate of Rs. 1.50 per mensem for: -
(1) The whole of the accommodation, including internal electrical set apart for
regimental institutes (see Barracks Synopsis) and occupied by contractors
in their capacity as tenants of institutes.
(2) Dairies run exclusively for the benefit of the troops by contractors in their
capacity as tenants of regimental institutes. In this case rent for internal
electrical installations shall be charged in addition under the prescribed
rules,
Notes:- 1. Fans are not part of the internal installations for this
purpose. Electric fans installed in the building and used by
the cinema contractor shall he charged for at the rates of
hire prescribed in Regulations for the MES.
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(1) That the minimum accommodation required for the institute is made
available.
(2) That no extra expense is involved in the adaptation or maintenance of the
buildings.
(3) That the buildings will be made available for resumption, without notice, if
required by the military authorities.
(4) That no rent will be charged for the buildings, including internal electrical
installations, if the institute is run by the unit and if run by a contractor, he
shall pay rent at the rate of Rs. 1.50 p.m. for the buildings, including
internal electrical installations, occupied by him in his capacity as tenant.
54. Rent for Dhobi Ghats. A flat rate of Re. V- p.m. shall he recovered from each of the
non-entitled persons (including officers whose clothes are washed at regimental dhobi ghats), in
addition to rent and charges for water.
55. Rent for Costed Services. In the case of certain manufacturing and quasi-commercial
concerns, proforma statistics shall separately be furnished under the rules contained in the
Regulations for the MES.
56. Rent Payable by Theatres/Gymnasia, etc. Buildings in the active occupation of units,
such as garrison theatres or gymnasia, etc, may, with the general approval of the Corps/Div/Log
Area/Indep Bde Commander, be let out by officers Commanding Stations to touring companies
and the like, for theatrical performances, cinema shows, or other entertainments for the troops,
on payment of rent for the actual period of occupation which shall include charges for water and
electricity consumed where supplied.
When the entertainments are not open to the general public rent shall be charged in terms
of sub-rule b(3) of rule 53.
57. Rent Payable by Private Persons. For a house let to a private person, the rent shall be
charged at the local rates for similar accommodation provided it is not less than the next assessed
under rule 35. (see also note under rule 58).
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58. Rent Payable by Meat Contractors. No rent shall be charged from meat contractors
for Government accommodation (other than residential buildings) which may be used by them for
the purpose of carrying out their contracts.
a. If accommodation is available and not required for any person entitled thereto, or
for authorised purposes, it may be used by the Officer Commanding unit free of
rent, at his discretion, for the accommodation of unauthorised followers and other
employees of small means whose income does not exceed Rs. 15- per month in
each case and who are employed for the benefit of troops or the personnel of the
unit/establishment concerned, on the condition that it shall be vacated immediately
as and when required. Such accommodation may also be allotted rent free to a
soldier's widow for the period, after his death, not exceeding two months, and to
survey parties during the survey or resurvey of a cantonment or military station.
b. In the case of contractors, other traders and such un-authorised followers and
employees who are not allowed accommodation free of rent under sub rule (a)
the OC shall assess the income of the individual taking into consideration any
other income derived from outside sources and fix the rent (including that of
internal electrical installations) with the approval of the Corps/Div/Log Area/Indep
Bde Commander/Chief of the Naval/Air Staff.
d. The Sta Cornd may sanction a reduction or remission in the same way as in the
case of a Government servant receiving salary not exceeding Rs. 250/- per
month.
e. All cases in which a reduction or remission of rent has been sanctioned shall be
reviewed annually with a view to withdraw the concession of
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the necessity for it no longer exists. Total remission shall be limited to three years
subject to renewal.
61. Rent for Inspection Houses. Rent for Inspection Houses and Rest Camps, when used
as Inspection Houses shall be recovered in accordance with the rules of the occupation of MES
Inspection Houses.
62. Free use of Squash Racquet Courts. Squash courts may be used free of rent by Army
Officers/JCOs/OR and equivalent ranks of the Navy and the Air Force.
63. Rent for Tennis Courts. It shall be optional for the tenant to use a tennis court attached
to a military building.
This option can be exercised at any time during the period of tenancy. Once the tenant has
elected to use the Court, he shall be liable for the assessed rent at least for one year in addition to
the rent for the building unless he vacates the building earlier.
Note:- The assessed rent of tennis courts shall be calculated at the rate of interest
on capital cost as applicable under rule 35(b) plus average annual charges
for maintenance (see rule 35(1)).
64. Special Sanction for Use of Available Military Buildings Free of Rent. QMG/
Chief of the Air Staff may sanction the use of available military buildings by units, for a purpose
which shall be specified and recorded, free of rent subject to the following conditions: -
a. That the building and the site on which it stands shall be used for a specified
purpose.
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c. That the unit shall maintain the building in a proper state of repair and sanitation to
the satisfaction of the local Commander out of its private funds.
d. That no structural alterations shall be made in the building except as provided for
in the Regulations for the MES.
e. That the unit shall be responsible for any damage done to the building during the
period of occupation except in the case of destruction or damage by riots,
insurrection, act of God or tempest.
f. That the site and the building shall be liable to be resumed at any time, without
payment of any compensation, on breach of any of these conditions or if required
by QMG/Chief of the Air Staff for any purpose.
65. Rent Recovery and Allied Charges from Retired Army Officers and other
Civilians if Allotted Surplus Army Accommodation. As and when surplus army
accommodation is hired out to a private person under the provision of rules 64-75 it will be on the
following conditions: -
a. Pay the assessed rent of the accommodation or the market rent, whichever is
more.
b, Vacate the accommodation on 15 days' notice as and when required for official
use.
c. Personally reside in the accommodation and shall not sublet the whole or any part
of it.
d. Deposit the rental and allied charges (if supplied through MES sources) regularly
in advance into Government Treasury under relevant head of account. If the allied
services such as water and electricity are supplied through sources other than
MES sources, charges for these services shall be paid by the allottee direct to the
authorities concerned.
e. The allotment shall be immediately cancelled if the allottee fails to pay the rental
and allied charges regularly.
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66. Recovery of Rent etc. Whenever any accommodation including residential accommodation
in transit camps, is rented out the following procedure shall be observed to ensure regular
recovery of rent and allied charges from the occupants:-
a. The rent bill will be submitted in advance for the following month by the UA, GE
concerned to the allottee by 15th of each month at the latest.
b. The allottee must deposit the amount of rental and allied charges into Government
Treasury by the close of the month. The TR shall be forwarded to the UA, GE
concerned by the allottee under intimation to the Sta. HQ.
This will also apply to surplus residential accommodation in Transit Camps if allotted to
retired service officers and other Government Servants for short periods.
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(1) Such reductions or remissions do not involve a loss to the State of more
than Rs. 500/- in the case of any particular building or of any individual
person during one financial year.
(2) A report with a statement of the reasons for which the concession has
been granted is made at once to the Controller of Accounts concerned.
c. The QMG/Chief of the Naval/Air Staff may, in consultation with the financial
advisers, sanction the temporary reductions or remissions of
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(2) Such reduction or remission does not involve a loss to the State of more
than Rs. 250/- in the case of any particular person or institution during one
financial year.
(3) A report with a statement of the reasons for which the concession has
been granted is made at once to the Controller of Accounts concerned.
a. For vacant military buildings maintained at the expense of the State, a rent which
shall not be less than the cost of maintenance and in.the case of buildings not
maintained by the State the market rent obtainable in the circumstances of the
case, shall be fixed.
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d. Except in accordance with the above rules all reduction or remission of rent shall
require the sanction of the Government.
a. Capital value of buildings and site (giving reference to Annual Return of Public
Military Buildings).
e. Rent payable by the occupant, stating his average salary including allowances.
g. Average rent chargeable under the rules for other Government buildings with
similar accommodation.
h. Rent proposed and from what date, with reasons upon which the proposal is
based. Cases in which reduced rents or rent free quarters have been sanctioned
may be reviewed periodically by Corps/Div/Log Area Commanders/Indep Bde
and if the concession granted appears for any
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CHAPTER VIII
MISCELLANEOUS
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71. Vacant Buildings. It shall be the duty of the Unit Commander or Head of the
Department concerned to bring to the notice of the Station Commander/Headquarters any military
buildings that may be lying vacant in order to admit of their being let, sold, dismantled or disposed
of in any other way under the appropriate regulations.
Note:- If let out, this may generally be done on monthly tenancy basis let out other than
on a monthly tenancy, the approval of the Corps/Div/Log Area/Indep Bde
Commander shall be required.
Note:- The welfare centres may include child/family welfare centres maintained
by PAF. No rent or charges for electric and water will be levied for the
Government accommodation occupied by such welfare centres including
their medical staff (i.e. Lady Assistant, Surgeon, Nurses and Dais).
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b Where a building has been hired/requisitioned for use as an office and, under the
terms of the lease, it is essential to employ a mali, the pay of the mali shall be
treated as part of the rent of the building and any receipts realised shall be
credited to revenue.
c. In the case of hired/requisitioned buildings used as residence by Government
officials, allottees shall be responsible to keep compound of these buildings clean
and clear of vegetation.
d. Where a mali has to be employed for the maintenance of a garden, under the
terms of the lease, the pay of the mali shall be debited to MES funds and any
credits from the disposal of the product shall be credited to Revenue.
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CHAPTER IX
TAXES
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CHAPTER IX -TAXES
a. Any building or land used or acquired for public service or for any public purpose
which is the property of or in occupation of the Government is exempt, under
clause (f) of sub-section (2) of section 99 of the Cantonments Act 1924 (11 of
1924) from any tax on property other than a tax imposed by a Cantonment Board
to cover the cost of specific services rendered by it. Neither the Government nor
the individual occupant of any such building shall be liable to pay any tax on
property. The liability for payment of taxes imposed on the annual value of the
property leased, hired or requisitioned for Government purposes shall be
determined in accordance with the provisions of sub section (2) of section 65 of
the Cantonments Act 1924 (11 of 1924) and in case of failure to recover any sum
due on account of such taxes from the owner/owners, the concerned Cantonment
Executive Officer may recover the same from the Government and the
Government shall deduct the amount so paid from the rent payable to the
owner/owners.
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66
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2. Miscellaneous taxes which do not fall under the above headings, e.g.
octroi, dog tax, etc , exemptions are regulated by the provisions of section
99-A of the Cantonment Act, 1924 (11 of 1924).
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67
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c. Taxes, which are, by local rule or custom, leviable on the tenants are payable by
the occupant during his occupancy unless otherwise ordered by the Government
of Pakistan, even though he be entitled to rent free quarters (see also rule (d), (e)
and (f) below and rule 74.
d. When soldiers occupy public quarters outside a Cantonment, any house, ground,
street lighting or conservancy tax levied by a Municipality will be paid from
Defence Services Estimates. But see rule 77 regarding water taxes.
e. Rates or taxes in the nature of house or property tax, which, by local rule or
custom, are leviable on the owner will be paid from the Defence Services
Estimates in respect of buildings owned by the State. For buildings hired by the
State such taxes will be paid from Defence
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68
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Services Estimates only when the payment thereof by the State forms a condition
of the lease. In either case these taxes will be treated as part of the assessed rent
of the building.
f. Where a tax has to be paid partly by Government and partly by the occupant, the
latter will be informed of, and must accept, his liability before the tax is paid in full.
The amount paid on behalf of the occupant will be recovered from him.
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69
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76. Special Rules for Recovery of Tax etc. The following special rules shall govern the
assessment and recovery of taxes for buildings owned or hired by the Government of Pakistan,
Ministry of Defence, within the municipal limits of Karachi, Rawalpindi, Peshawar and Lahore:-
a. In the matter of all municipal taxes representing occupier's rates and taxes the
liability of a Government servant paid from Defence Services Estimates, when
occupying a military building, whether owned or hired in those localities, shall be
limited to the amount recoverable upon so much of the "annual value" as may be
equal to his lodging allowance, if admissible, or to the maximum sum which he
could be called upon. to pay as rent for public quarters, as the case may be,
without regard to his occupation of the quarters being rent free or to any other
special conditions in the terms of his employment. The tax upon the balance of the
annual value will be paid by the State.
b. The provisions of rule (a) shall not affect the entitlement of certain individuals to
free water under the rules in rule 77, who will be exempt from the payment of
water tax even though it is included in the occupier's rates. (See also sub-rules (c)
and (d) rule 77 below).
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CHAPTER X
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77. Persons Entitled to Free Supply of Water. Persons of the following categories shall be
entitled to free supply of water for domestic and sanitary purposes at the expense of the State:-
a. Category I
(3) Single married Commissioned Officers mentioned in sub-rules (d) and (e)
of rule 4.
(6) Junior Commissioned Officers and their equivalents (not holding honorary
commissions) and personnel below commissioned rank of the three
Services and their families, if within married establishment.
(8) All Non-Combatants (enrolled) who are paid by Government, and their
families (who are provided rent free accommodation by Government).
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(11) Unauthorised persons employed for the benefit of the troops, when they
are provided with government accommodation, free of charge.
(2) during working hours only, if' not entitled to free accommodation, at the
expense of the State.
Note: - The cost of water consumed by badraggas, etc, paid for from
Civil Estimates shall be charged to those estimates.
c Category III
(1) Welfare Centres and other charitable institutions run by private individuals
or bodies which are recognized as such by the Corps/ Div/Log
Area/Indep Bde Commander such concerns when run on a commercial
basis for the purpose of profit-making will not come within this category.
(2) Regimental dairies and soda water factories which are conducted as
regimental institutions excepting those run by contractors.
(3) Government buildings used as slaughter houses and cattle and sheep
yards where the contractor keeps and/or slaughters animals for troops
under the supervision of the ASC.
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(4) Dhobi Ghats for troops, owned, hired or leased by Government (but see
rule 52).
(5) JCOs/WO's Clubs; Coffee shops and tea rooms of units whether run
regimentally or by a contractor.
(7) Soldiers' convalescent homes, hill depots and sanatoria and their
occupants.
d. Category IV. Class I (when on duty) and class III of the Territorial forces.
Note :- Charges on account of water tax levied on the above mentioned classes
by a Cantonment Authority, in cases where the water supply installation is
owned by them will be paid by the MES as a charge against 8-MES,
10-Air Force and 11Navy in the first instance, subsequent adjustments
being made against the budget head concerned in accordance with the
rules contained in Regulations for the MES.
e. A free supply of water for domestic and sanitary purposes will be made at State
expense to the undermentioned categories employed at the Schools specified
below:-
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(d) Canteens and Soda-water Factory (when these are not maintained by the
contractor as a source of profit).
(k) Cadets.
(1) Followers.
(b) Followers.
78. Recovery of Water Charges from Paying Consumers. Personnel not covered by the
above rule shall pay for water consumed by them.
Note: - Normally water supply will he metered and charged for at actuals. The GE/ME
will arrange for the monthly reading of water meters, and submit the same to the
UA, who will note on the rent bills the recoveries to be effected on account of
water consumption. The recoveries will be made by the Pay Accounting authority
through the accounts. Where the supply is unmetered, charges will be made for
consumption as assessed by GE/ME. In case of officers a flat rate of Rs. 2/- and
Rs. 4/- will be charged from unmetered supply in respect of single and married
quarters respectively. If water-
Q&R 85 X-4 ORIGINAL
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74
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borne sanitation is provided the charges will be Rs. 3/- and Rs. 6/- for
single and married quarters respectively. Payment for water obtained
direct from cantonment board will be made direct to the Cantonment
Board by the officer concerned at the rate chargeable by those
authorities. In case of Commissioned Officers a 25% refund on All
Pakistan rates of water will be allowed on the officer's production of
official receipt for the payment. This rebate will be allowed quarterly.
When the bills for water charges are prepared by the UA attached to
GE's/ME's office a refund of 25% will be given in the bill itself.
a. A free supply of water, (domestic or irrigation) shall be authorised for the upkeep
of gardens and compounds attached to:-
(2) Government owned buildings (residential) when vacant and where, in the
opinion of the CC Station, it is necessary to maintain the gardens and
compounds in a proper state.
Note:- In the case of a building under category (c), the State shall bear the cost
of water for the garden and compound only when the building is:-
(i) vacant, or
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75
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c. A free supply of water for regimental, company and hospital gardens may be
authorised only in stations where a separate irrigation supply system has been
provided by the State as a charge against Head 8-MES/ 10-Air Force/11-Navy.
Notes:-(1) The incidence of cost of water in the case of (a), (b) and (c) above will be
as under: -
(2) In the case of regimental, company and hospital gardens, when the supply
is made from a source other than an MES irrigation water supply system,
the expenditure involved will be debited as under: -
d. Where piped domestic water is supplied, the policy should be to use this supply
only in those cases where such use does not involve curtailing the supply of water
for normal domestic requirements, and when the expenditure involved on the
extension of the installations or of the distribution system solely for the purpose of
supplying water to gardens and compounds is small, the supply should, in each
case, be restricted to absolute requirements as fixed locally under orders of the
Station Commander.
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76
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80. Irrigation Water Supplies. In stations where separate irrigation water supply systemhas
been provided by the State as a charge against Head 8-MES/10-Air Force/11 -Navy a free
supply of water for irrigation purposes is also authorised for:-
The supply shall, in each case, be restricted to absolute requirements as fixed locally
under orders of the Station Commander.
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CHAPTER XI
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77
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81. Supply of Sui Gas. Free supply of sui gas shall be made at places where firewood or
K-II oil is so authorised for cooking/heating purposes as per scale given below:-
a. Cooking Purposes. 200 cft per man per month. Based on this figure depending
upon the number of persons served under each cook house; average monthly
scale may be fixed by the respective Station Headquarters.
b. Heating Purposes
CHAPTER XII
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78
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83. Persons/Buildings Entitled to Free Supply of Electricity for Light only. The
following shall be entitled to free supply of electric energy for lights only: -
h. Religious Teachers.
n. Offices.
p. Hilal-e-Ahmer Home.
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q. Officers Messes.
s. Runways.
t. Ships.
w. Ranges.
84. Persons/Buildings Entitled to Free Supply of Energy for Fans only. The following
are entitled to a free supply of electric energy for fans only: -
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85. Buildings Entitled to a Free Supply of Electric Energy. Except when occupied by
non-entitled consumers, military buildings for which power points are authorised in Barrack
Synopsis, shall be supplied free electric energy for authorised consuming apparatus (see also rule
772 of Regulations for the MES).
Note: - Nursing Officers are authorised free electric energy upto 800 units per annum per
refrigerator; and 30 units per annum per nursing sister for heating electric kettles.
86. Persons Not Entitled to Free Supply of Electricity for Any Purpose. The following
persons, even though in occupation of buildings which are authorised to have electrical
installations, are non-entitled to a free supply of electric energy for any purpose:-
87. Buildings Non-entitled to Free Supply of Electric Energy. The following buildings,
when occupied in accordance with their correct appropriation and even when used by persons
otherwise entitled to a free supply of electric energy for all purposes and even though authorised
to have electrical installations, are not entitled to a free supply of electric energy for any purpose: -
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81
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a. Charges for electricity arranged or supplied by the MES shall be recovered from
Commissioned Officers of Army, Navy and Air Force alongwith the charges for
rent, as under:-
Note: - The All Pakistan rates for electricity charges, as published from
time to time, shall be reduced by 25% in making recoveries from
commissioned officers when the bills for electricity charges are
prepared by the Unit Accountant attached to the GE's/ME's
office. Refund of 25%will be given in the bill itself.
b. When a quarter (MES or hired) is allotted to more than one individual and a
separate electric meter is not provided for each portion of the quarter the electric
charges shall be recovered as under: -
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(3) Recovery will be effected for the excess consumption under the orders of
the Station Commanders.
(5) In cases where, it can be proved that excess electricity has been
consumed by a particular tenant through the use of unauthorised
appliances, Station Commander may order that tenant to pay a higher
proportion of the excess charges based on the GE's/ME's estimate of the
extra consumption of electricity such applicances have consumed.
89. Recovery of Electricity Charges from other Paying Consumers. The electricity
charges from other paying consumers shall be recovered under Appendix 'O' to MES
Regulations.
90. Hostels. Except in cases where the hostel premises are leased to a contractor under an
agreement which makes him responsible for payment to the MES of all charges arising from the
supply of electric energy to the hostel, charges for electric energy supplied to the hostel premises
shall be recovered as follows:-
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83
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b. Lights and fans in public rooms, A flat rate which The residents.
etc, (consumption metered). will not involve any
loss to Government
to be determined
by the CMES/
DW&CE
c. Lights and fans in the caterer's At the All Pakistan The caterer.
quarters and lights in kitchens, rates for lights and
etc, (consumption metered). fans laid down in
Regulations for the
MES.
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84
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(2) occupied for broken periods A flat rate which The occupant.
of less than 7 days (con- will not involve any
sumption to be assessed by loss to Government
the GE/ME). to be determined
by the CMES/
DW&CE.
Notes:- 1 . For the flat rates mentioned in items (a)(1), (b) and (d)(2), separate rates
will be determined and applicable to the punkha season and non-punkha
season, respectively.
2. The flat rate in respect of items (a)(1) and (b) combined together, at so
many paisa per diem, will be determined annually in advance on the basis
of the metered and assessed daily consumption during the punkha and
non-punkha seasons of the past year, multiplied by the All Pakistan rates
and divided by the average daily number of "users" in the hostel during the
respective, seasons. A resident accompanied by family will be counted as
two users and other residents as one user. The daily charges so arrived at
will be recovered from all users including those in occupation of quarters
for broken periods of less than 7 days.
3. The flat rate in respect of item (d) (2) will be determined annually in
advance calculated on the average daily consumption, per quarter, during
the respective season of the past year on the basis of so many paisa per
diem, per quarter, irrespective of the number of occupants of each
quarter.
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85
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and punkha or fans are required. The local MES will bill the unit at the applicable rate for the
energy consumed as recorded by the meter if the building is metered or as assessed by the
GE/ME if the building is not metered.
92. Scale of Electricity for JCOs and/ OR and their Equivalents in Pak Navy and
Air Force-
a. The following scale of electricity for lights and fans is fixed for married JC0s and
married personnel of other ranks etc:-
Summer Winter
Lights Fans Lights Fans
(Units) (Units) (Units) (Units)
(1) Married JC0s, 25 25 when fans 30 -
Warrant Officers and are installed
Chief Petty Officers in quarters
occupied
b. Excess consumption if any will be paid for by the individual concerned at All-Pakistan
recovery rates.
c. The free allowance of electricity referred to above will be applicable to the occupant
according to his rank irrespective of the class of quarter occupied. Occupation of a
quarter of a class higher than that applicable to the rank of the occupant will not entitle him
to higher allowance of electricity.
Note: - Summer and winter seasons, for the purpose of free allowance, will be reckoned
as fixed by the Station Commander according to the climatic conditions.
d. For single accommodation in barracks, OC Station will call a Station Board annually and
lay down the free scale on the basis of number of burning hours and wattage of lamps
installed.
Q&R 85 ORIGINAL
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86
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b. When buildings already electrified are taken over, the conditions of the lease must
allow: -
(1) The MES to make such alterations, additions, etc, as may he necessary to
bring the lights and fans within the authorised scales in case these are
below or above the scales prescribed for entitled occupants.
(2) Any extra fittings, etc, supplied by the MES to be removed by them
before the building is handed back to the owners.
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87
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c. When buildings, which are not electrified, are taken over the conditions of the
lease must allow:-
(1) The MES to electrify the budding and to remove the internal installations
on the expiry of the lease unless the owner desires to purchase it or any
part thereof;
d. The rules governing the scales, allowances and recoveries of rent of Government
buildings shall apply in all cases under these regulations.
e. The rent paid to the owners for hired buildings which are electrified, whether by
the owner or the MES, shall be divided as follows:-
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TABLE OF CONCORDANCE
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88
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1 - -
2 - -
3 - PAO 784/59. Para 7 of Pakfo 282/56 & AFO 19/50.
4 - Explanatory.
4(a) - Min of Def ltr no JSHQ/Adm/1501/47/F-3/28/76/
D-19 (Mise) dated 30.10.76.
4(b) - Govt of Pak Min of Def ltr no 4866/12/PS-3 (a)
dated 31 May 51.
4(c) - Min of Def ltr 4630/563/PPA-1/1 151/1)-4 (Army IV)
/80 dated 8-6-80
4(d) 1 (b) Govt of Pak ltr no 5651/1 03/Q-3(B)/1 0941 -G/D-3
of 27 Nov 52 and 5651/16311Q-3(B) 7509-G/1)-3
dated 06 Sep 52.
4(e) - Min of Def ltr no Air/HQ/15001/300/AF/2/10/D-9
(AF-1),/80 dated 10-1-81.
4(f) - Min of Def ltr no AHQ/15001/300/Regs-111/6/D-9
(AF-1)78 dated 17-9-79.
4(g) - Govt of Pak Min of Def ltr 698/DS(B)/77 dated 28
Apr 77 and SPAO 19/77.
4(h) - AI 104/56 and para 12 of RINI 12/S/47.
4(j) - Para 12 Note (iii) of RINI 12/S/47.
4(k) - Para 12 of NI 51/60.
4(1) 1 (c) JS1 4/59 and 9/68, Para 3(b) of PAO 784/59.
4(m) - Rule 40 of Pay and Allowances Regs Vol. I
4(n) - -
4(o) 1 (g) -
4(p) 1 (k) GHQ ltr no 5651/96/Q-3 of 13 May 50.
4(q) - Govt of Pak ltr no 5651/1/Q-3A/5452/1)-3A dated
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1 2 3
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90
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1 2 3
1 2 3
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1 2 3
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1 2 3
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94
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1 2 3
51(a) 11(a)
51(b) 11(a) Para 3 of RINI 115/42.
&(b)
51 (c) Para 4 of RINI 115/42.
Note 1 11(b)
Note 2
Note 2 Note 3
11 (b)
Note 3 - Para 3 of RINI 115/42.
52 18
53 19
54 19A
55 20C
56 14(iii)
57 14(b)
58 14(d)
Note 14(f)
59(a) 14(i)
(1)
59(b)&(c) 14(i)
(1)(a&b)
60 - GHQ ltr no 5651/310/MQ-3B dated 17 Jun 58.
61 14(j)
62 - Govt of Pak ltr no JCS-JSA/B/1600/12/4688/D-15
(CA)/75 dated 16 Sep 75.
63 14(1)
64 14(m)
65-66 - GHQ ltr no 5651/347/MQ-3B dated 30 Sep 64.
67(a) 22(a)
67(b) 22(b)
67(c) 22(bb)
68 Sub para
22(bb)
69 22(c)
70 - -
71 14(a)
(I&II)
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1 2 3
72(a) 14(n)
72(b) - Govt of Pak ltr No 3522/56/1)MS-3/596/E /D-3
dated 12 Feb 49.
73 7
74 8
75(a) 24(a)
(1) (i)
(2) (ii)
(3) (iii)
Note 1-3 Note 1-3
75(b) 24(b)
75(c) 24(c)
75(d) 24(d)
75(e) 24(e)
75(f) 24(f)
75(9) 24(g)
76 24(h)
77 25
(a) (1) - Govt of Pak ltr No 4866/12/PS-3(A) of 31 May 51.
(2) - Govt of Pak ltr no 4866/1216/PS-3(a)/3450/B-2
dated 14 Sep 57.
(3) 25(a)(i)
(4)
(5) 25(a)
(xii)
(6) 25(a)
(vii)
(7) 25(a)
(ii)
(8) 25(a)
(x)
(9) -
(10) - Para 8 of AI 175/49.
(11) 25(a)
(xiii)
(12) 25(a)
(xiv)
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1 2 3
(13) -
(b) 25(b)
(c) (1) 25(e)(i)
(2) (ii)
78 27 PAO 784/59, Govt of Pak ltr No 4866/330/PS-30)
of 18 Sep 51, Para 26 of Pakfo 286/56 and AFO
1950.
79 26
so 27
81 - Govt of Pak ltr no 5620/109/Qtg-2c/3166/D-3
(Army-III)/77 of 24-12-77.
82 28(c)
83(a) - Govt of Pak ltr no 4866/12/PS-3(a) dated 31 May 51.
83(b) - Govt of Pak ltr No 4866/1216/PS-3(a)/3450/D-2/57
dated 14 Sep 57.
83(c) 29(a) SPAO 19/77
83(d) - Para 12 (111) of RINI 12/S/47.
83(e) - JSI 4/59 and 9/68.
83(f) - Para 8 of AI 175/49.
83(g) -
83(h) - AI 56/75.
83(i) 32(a)
83(j) 31 (a)
83(k)-(o) 34
83(p) - Govt of Pak ltr no 3522&56/DMS-3/596-E/D-3
dated 12 Feb 49
83(y) SAI 2/72.
83(bb) - JSI 23/78.
84 31
85 33
86 29
87 30
88 - PAO 784/59 and Pakfo 282/56.
89 Appx 'O' of MES Regs and JSI 45/62.
90 12(g)
91 28(d)
92 - AI 102/51 and RINI 64/52.
93 35