Section 16A: Gratuity on death of officer transferred to approved service

16A. Gratuity on death of officer transferred to approved service (1) (a) Where an officer transferred to approved service dies while in approved service, the President may order that a gratuity of an amount not exceeding his annual pensionable emoluments or any commuted pension gratuity whichever is the greater, be paid to his legal personal representative. (b) For the purposes of this subsection— “annual pensionable emoluments” means the emoluments which would be taken for the purpose of computing any pension or gratuity granted to the officer if he had retired at the date of his transfer to approved service; “commuted pension gratuity” means any gratuity, which would have been granted to the officer, in accordance with the Pensions Regulations 1951 or such other regulations as may be made under this Act, if he had retired at the date of his transfer to approved service and had elected to receive a gratuity and reduced pension. (2) Where an officer transferred to approved service to whom a pension, gratuity or other allowance has been granted dies after his retirement from approved service, and the sums paid or payable to him at his death on account of any pension, gratuity or other allowance in respect of any public service are less than the amount of the annual pensionable emoluments enjoyed by him at the date of his transfer to approved service, the President may grant to his legal personal representative a gratuity equal to the deficiency. (3) Where an officer transferred to approved service to whom a pension under this Act has been granted dies, the President may order that the gratuity of one month’s pension shall be paid to his legal personal representative. (3A) (a) Subsections (1) to (3) shall only apply to an officer who was appointed before 1 January 2013. (b) Where an officer who is appointed on or after 1 January 2013 is transferred to approved service, the amount of any pension, gratuity or other allowance payable to him under this section shall be computed in such manner as may be prescribed. (4) Any payment made under this section shall be free from succession duty. [S. 16A amended by Act 48 of 1991; s. 21 (h) of Act 26 of 2012w.e.f. 22 December 2012; s. 19 (c) of Act 26 of 2013 w.e.f. 1 January 2013.]