Mr Biswas Date of Superannuation 31-07-2007
1. On Jan 2007 Basic Pay before 68.8% implementation / 17650.00
2. On Jan 2007 Basic pay after 68.8% IDA implementation / 38740.00
3. Basic Pay on date of Retirement / 38740.00
4. Pension fixed before 68.8% merger / 8825.00
5. Pension fixed after 68.8% merger (50% of 2) / 19370.00
6. Commutation Before 68.8% (40% of 4) / 3530.00
7.Commutation after 68.8 % (40% of 5) / 7748.00
8. Diff in commutation (7848-3409) 7748-3530 / 4218.00
9. commutation arrear recd due to 68.8% merger / 4,36,478.00
10. Difference in Basic Pension due to 68.8% (5-4) / 10,545.00
11.Pension arrear paid in Sept 2010 / 2,25,780.00
12 new basic on 1-1-07 after 78.2% ( notional last pay on31-7-07) / 40887.00 +DA(1.3%) 531.53
13 new basic pension / 20,444.00
14 new commutation value / 8178.00, but old 7748.00 will remain
15 new take home pension (13-14) / 12696.00
16. Difference of pension as on 1-8-2007 / 20444-19370=1074.00
Month / Diff / DA % / DA Amt / Total / Month / Diff / DA % / DA Amt / Total
Aug 07 / 1074 / 1.3% / 13.962 / 1087.962 / July 10 / 1074 / 35.1% / 376.974 / 1450.974
Sept 07 / 1074 / 1.3% / 13.962 / 1087.962 / Aug 10 / 1074 / 35.1% / 376.974 / 1450.974
Oct 07 / 1074 / 4.2% / 45.108 / 1119.108 / Sep 10 / 1074 / 35.1% / 376.974 / 1450.974
Nov 07 / 1074 / 4.2% / 45.108 / 1119.108 / Oct 10 / 1074 / 39.8% / 427.452 / 1501.452
Dec 07 / 1074 / 4.2% / 45.108 / 1119.108 / Nov 10 / 1074 / 39.8% / 427.452 / 1501.452
Jan 08 / 1074 / 5.8% / 62.292 / 1136.292 / Dec 10 / 1074 / 39.8% / 427.452 / 1501.452
Feb 08 / 1074 / 5.8% / 62.292 / 1136.292 / Jan 11 / 1074 / 43.0% / 461.82 / 1535.82
Mar 08 / 1074 / 5.8% / 62.292 / 1136.292 / Feb 11 / 1074 / 43.0% / 461.82 / 1535.82
Apr 08 / 1074 / 6.3% / 67.662 / 1141.662 / Mar 11 / 1074 / 43.0% / 461.82 / 1535.82
May 08 / 1074 / 6.3% / 67.662 / 1141.662 / Apr 11 / 1074 / 47.2% / 506.928 / 1580.928
Jun 08 / 1074 / 6.3% / 67.662 / 1141.662 / May 11 / 1074 / 47.2% / 506.928 / 1580.928
July 08 / 1074 / 9.2% / 98.808 / 1172.808 / Jun 11 / 1074 / 47.2% / 506.928 / 1580.928
Aug 08 / 1074 / 9.2% / 98.808 / 1172.808 / July 11 / 1074 / 47.2% / 506.928 / 1580.928
Sep 08 / 1074 / 9.2% / 98.808 / 1172.808 / Aug 11 / 1074 / 47.2% / 506.928 / 1580.928
Oct 08 / 1074 / 12.9% / 138.546 / 1212.546 / Sep 11 / 1074 / 47.2% / 506.928 / 1580.928
Nov 08 / 1074 / 12.9% / 138.546 / 1212.546 / Oct 11 / 1074 / 52.0% / 558.48 / 1632.48
Dec 08 / 1074 / 12.9% / 138.546 / 1212.546 / Nov 11 / 1074 / 52.0% / 558.48 / 1632.48
Jan 09 / 1074 / 16.6% / 178.284 / 1252.284 / Dec 11 / 1074 / 52.0% / 558.48 / 1632.48
Feb 09 / 1074 / 16.6% / 178.284 / 1252.284 / Jan 12 / 1074 / 56.7% / 608.958 / 1682.958
Mar 09 / 1074 / 16.6% / 178.284 / 1252.284 / Feb 12 / 1074 / 56.7% / 608.958 / 1682.958
Apr 09 / 1074 / 16.9% / 181.506 / 1255.506 / Mar 12 / 1074 / 56.7% / 608.958 / 1682.958
May 09 / 1074 / 16.9% / 181.506 / 1255.506 / Apr 12 / 1074 / 56.7% / 608.958 / 1682.958
Jun 09 / 1074 / 16.9% / 181.506 / 1255.506 / May 12 / 1074 / 56.7% / 608.958 / 1682.958
July 09 / 1074 / 18.5% / 198.69 / 1272.69 / Jun 12 / 1074 / 56.7% / 608.958 / 1682.958
Aug 09 / 1074 / 18.5% / 198.69 / 1272.69 / July 12 / 1074 / 61.5% / 660.51 / 1734.51
Sep 09 / 1074 / 18.5% / 198.69 / 1272.69 / Aug 12 / 1074 / 61.5% / 660.51 / 1734.51
Oct 09 / 1074 / 25.3% / 271.722 / 1345.722 / Sep 12 / 1074 / 61.5% / 660.51 / 1734.51
Nov 09 / 1074 / 25.3% / 271.722 / 1345.722 / Oct 12 / 1074 / 67.3% / 722.802 / 1796.802
Dec 09 / 1074 / 25.3% / 271.722 / 1345.722 / Nov 12 / 1074 / 67.3% / 722.802 / 1796.802
Jan 10 / 1074 / 30.9% / 331.866 / 1405.866 / Dec 12 / 1074 / 67.3% / 722.802 / 1796.802
Feb 10 / 1074 / 30.9% / 331.866 / 1405.866 / Jan 13 / 1074 / 71.5% / 767.91 / 1841.91
Mar 10 / 1074 / 30.9% / 331.866 / 1405.866 / Feb 13 / 1074 / 71.5% / 767.91 / 1841.91
Apr 10 / 1074 / 34.8% / 373.752 / 1447.752 / Mar 13 / 1074 / 71.5% / 767.91 / 1841.91
May 10 / 1074 / 34.8% / 373.752 / 1447.752 / Apr 13 / 1074 / 74.9% / 804.426 / 1878.426
Jun 10 / 1074 / 34.8% / 373.752 / 1447.752 / May 13 / 1074 / 74.9% / 804.426 / 1878.426
TOTAL ARREAR AMOUNT ON PENSION AND DA FROM AUG’07 TO MAY ‘13 Rs 1,01,284.644.

Mr Biswas Date of Superannuation 31-07-2007
PENSION ARREARS FROM JULY 2013 TO JULY 2016 WHICH WILL BE PAID ACTUALLY

Month / Diff / DA % / DA Amt / Total / Month / Diff / DA % / DA Amt / Total
July 13 / 1074 / 78.90% / 847.386 / 1921.386 / Feb 15 / 1074 / 100.30% / 1077.222 / 2151.222
Aug 13 / 1074 / 78.90% / 847.386 / 1921.386 / Mar 15 / 1074 / 100.30% / 1077.222 / 2151.222
Sep 13 / 1074 / 78.90% / 847.386 / 1921.386 / Apr 15 / 1074 / 100.50% / 1079.37 / 2153.37
Oct 13 / 1074 / 85.50% / 918.27 / 1992.27 / May 15 / 1074 / 100.50% / 1079.37 / 2153.37
Nov 13 / 1074 / 85.50% / 918.27 / 1992.27 / Jun 15 / 1074 / 100.50% / 1079.37 / 2153.37
Dec 13 / 1074 / 85.50% / 918.27 / 1992.27 / July 15 / 1074 / 102.60% / 1101.924 / 2175.924
Jan 14 / 1074 / 90.50% / 971.97 / 2045.97 / Aug 15 / 1074 / 102.60% / 1101.924 / 2175.924
Feb 14 / 1074 / 90.50% / 971.97 / 2045.97 / Sep 15 / 1074 / 102.60% / 1101.924 / 2175.924
Mar 14 / 1074 / 90.50% / 971.97 / 2045.97 / Oct 15 / 1074 / 107.90% / 1158.846 / 2232.846
Apr 14 / 1074 / 88.40% / 949.416 / 2023.416 / Nov 15 / 1074 / 107.90% / 1158.846 / 2232.846
May 14 / 1074 / 88.40% / 949.416 / 2023.416 / Dec 15 / 1074 / 107.90% / 1158.846 / 2232.846
Jun 14 / 1074 / 88.40% / 949.416 / 2023.416 / Jan 16 / 1074 / 112.40% / 1207.176 / 2281.176
July 14 / 1074 / 91.30% / 980.562 / 2054.562 / Feb 16 / 1074 / 112.40% / 1207.176 / 2281.176
Aug 14 / 1074 / 91.30% / 980.562 / 2054.562 / Mar 16 / 1074 / 112.40% / 1207.176 / 2281.176
Sep 14 / 1074 / 91.30% / 980.562 / 2054.562 / Apr 16 / 1074 / 112.40% / 1207.176 / 2281.176
Oct 14 / 1074 / 98.10% / 1053.594 / 2127.594 / May 16 / 1074 / 112.40% / 1207.176 / 2281.176
Nov 14 / 1074 / 98.10% / 1053.594 / 2127.594 / Jun 16 / 1074 / 112.40% / 1207.176 / 2281.176
Dec 14 / 1074 / 98.10% / 1053.594 / 2127.594 / Jul 16 / 1074 / 114.80% / 1232.952 / 2306.952
Jan 15 / 1074 / 100.30% / 1077.222 / 2151.222 / TOTAL ARREAR JULY’13 TO JULY’16 / 78629..69

Leave Encashment Arrears:(( Basic (78.2%) 40887+ 1.3% DA 531 )-( Basic (68.8%) 38740+1.3% DA 503))X (300/30) = Rs 21,750.00
commutation arrears : Diff x9.81x12= 430 x9.81x12 =50,619.60
Gratuity Arrears : 41418x16.5=6,83,397-6,45,983 (already recd)= 37,459/-

SUMMARY (June 2013 not calculated)
Increase of pension from August 2016 Rs 2306.95
Amount of pension arrear which will be paid Rs 78,629.69
Amounts due but not being paid:
Amount of pension arrear Rs 1,01,284.64
Leave Encashment Arrears Rs 21,750.00
Commutation Arrears Rs 50,619.60
Gratuity Arrears Rs 37,459.00
Total amount withheld Rs 2,11,112.66

(NB. There may be minor differences with actual calculation as rounding of not done at every stage)