Rule 132 — Remuneration.
Sub-rule (1) fixes what the Chairperson and other members of an Approving Panel get for attending a meeting of the Panel: a sitting fee of Rs. 6000 per day, and travelling allowances including transportation charges for local travel and daily allowances, including accommodation, as admissible to an officer of the rank of Secretary to the Government of India.
Sub-rule (2) fixes who pays. The expenditure of an Approving Panel is met from the budgetary grants of the Department of Revenue in the Ministry of Finance of the Central Government.
An Approving Panel includes members who are not serving officers, and their entitlement cannot be left to be settled case by case by the administration whose decisions they review. The rule states the fee and pegs the travel and daily allowances to an existing Government scale rather than inventing one, and sub-rule (2) names the budget head so that the Panel is not dependent on the field formation whose proposals come before it.
| What | Figure | The condition on it | Where |
|---|---|---|---|
| Sitting fee for the Chairperson and members | Rs. 6000 per day | For attending the meeting of an Approving Panel | Rule 132(1)(a) |
| Travelling and daily allowances | As admissible to an officer of the rank of Secretary to the Government of India | Includes transportation charges for local travel and daily allowances including accommodation | Rule 132(1)(b) |
The sitting fee is a daily rate tied to attendance at a meeting, not a salary or a retainer, so it turns on meetings actually attended. The allowances are not a separate figure at all: rule 132(1)(b) borrows the Secretary-level scale, so whatever that scale is at the time is what is payable, and the rule needs no amendment when the scale changes. Sub-rule (2) matters for a reader tracing the Panel's independence — the cost sits on the Department of Revenue's budgetary grants, not on the office whose reference the Panel is deciding.
An Approving Panel meets on three days in a month, and the Chairperson attends all three. The sitting fee payable is Rs. 6000 for each of those days. Travel to the meetings and accommodation are reimbursed on the scale admissible to an officer of the rank of Secretary to the Government of India, and the whole amount is met from the budgetary grants of the Department of Revenue.
A taxpayer never meets this rule. It is administrative, and what a taxpayer meets instead is the Approving Panel's direction in his own case.
a sitting fee of Rs. 6000 per day
The expenditure of an Approving Panel shall be met from the budgetary grants of the Department of Revenue in the Ministry of Finance of the Central Government.