Department of Pensions and Pensioners Welfare vide it Memo No. 38/64/98-P&PW(F) dated 01/05/2012 clarified once again that according to "Rule 68 of CCS (Pension) Rules 1972 Interest will be paid to the pensioner on delayed payment of gratuity and the amount of interest so paid will be recovered from the officers responsible for such delay.Wherever dealys anticipated, Provisional pension should be sanctioned immediately. Any delay in processing of pension resulting in pension not being authorised on the last working day of retirement of the Govt. servant, should be reported by the Head of office to the next higher authority who would watch the settlement of delayed cases. In respect of delayed payment of gratuity wherever it results in payment of penal interest at the rate applicable to GPF deposits under Rule-68 of CCS (Pension) Rules, 1972, secretary of the administrative Ministry or Department would initiate action to fix responsiblity at all levels to recover the amount from the concerned dealing official, supervisor and Head of Office in proportion to their salary by following the prescribed procedure for the purpose and should be strictly enforced".