Saikia, J.:- The precise question raised in this application is whether the expression "travelling allowance as on tour for jour­neys from head quarters to the referred hospital and back", in Rule 12 of the Assam Medical Attendance Rules, 1976 (herein­after referred to as the Rules) will also include Daily Allowance for the days of halt. 2. The petitioner, a member of the Assam Judicial Service, appointed as Special Judge, Assam at Gauhati had been suffer­ing from pericardial pain and was recommended for further investigation in the All India Institute of Medical Sciences, New Delhi (hereinafter referred to as the AIIMS), and was granted earned leave and medical and T.A. advances; and be proceeded to the said Institute on 24.12.79 with his wife as his escort (attendant) by train and reached New Delhi on 26.12.79 and was under treatment in the AIIMS from 27.12.79 to 9.1.80 where after he returned on 10.1.80 and reached Gauhati on 13.1.80 with a break journey at Patna for one night on 11.1.80. 3. The Registrar, Gauhati High Court having been his controlling officer for the purpose of Travelling Allowance bills and Medical Bills, the petitioner submitted T.A. bills to him claiming the train fare and incidentals and also Daily Allowance (D.A) for himself under Rule 12 of the Rules and actual expenses i.e. train fare and incidentals for his escort (wife) under Rule 13 of the Rules. In the said bill D.A. for 15 days at the rate of Rs. 40/-per day amounting to Rs. 600/-was claimed. No D.A. was claimed for break journey at Patna for night of 11.1.80. Inci­dentals amounting to Rs. 120/-for the escort (attendant) was also claimed. On a reference by the Deputy Registrar of the High Court as regards the admissibility of the T.A. and D.A. the Deputy Secretary to the Govt. of Assam, Judicial Department by his letter dated 19.3.80 stated that no D.A. was admissible to the petitioner and his attendant under the Rules for the period of treatment in the AIIMS, New Delhi; and so the Registrar, Gauhati High Court informed the petitioner asking him to cor­rect his bils accordingly. of Assam, Judicial Department by his letter dated 19.3.80 stated that no D.A. was admissible to the petitioner and his attendant under the Rules for the period of treatment in the AIIMS, New Delhi; and so the Registrar, Gauhati High Court informed the petitioner asking him to cor­rect his bils accordingly. The petitioner thereafter submitted a representation dated 2.4.80 to the Secretary to the Government of Assam, Judicial Department, requesting that the Government decision be reviewed and he be paid D.A. during his stay in New Delhi and also incidentals both to himself and his atten­dant as, according to him, he would be so entitled under Rules 12 and 13 of the Rules. The Deputy Secretary, Judicial Depart­ment, by his letter, dated 13.10.80 conveyed to him the decision thereon "that on normal tours, T.A. includes incidentals, hence there may be no difficulty in allowing incidentals in such cases. But for non-Govt. servant, it is clearly laid down under S.R. 288 that the escort other than Govt. servant will be entitled to the actual expenses, i.e. only the fare and not incidentals during the journey. For Govt. servant escort, incidental may be admis­sible as this is also treated is T.A. on tour/duty." Hence this petition. 4. Mr. P.C. Kataki, the learned counsel for the petitioner, submits that the expression ''travelling allowance as on tour" in Rule 12 of the Rules will also include D.A. for the days of halt during treatment, inasmuch as the expression "as on tour" means that the Government servant will be deemed to be on tour; that D.A. is a kind of T.A. and as such T.A. means and includes D.A.; and that this Rule being a beneficial one, it should be construed towards the benefit of the Government servant. 5. Considering the general importance of the question invo­lved we appointed Mr. B. Sarma as Amicus curiae to assist the Court. We record our appreciation for his able assistance. Mr. Sarma submits that under Rule 12 the petitioner was not entitled to D.A.; that Rule 12 has not the over-riding effect on the Fundamental Rules and Subsidiary Rules; and that T.A. may be paid in the form of D.A. under certain circumstances, but it does not mean that T.A. will always include D.A. also. According to him the petitioner was entitled to actual expenses and not to D.A. for the days of halt during treatment. 6. According to him the petitioner was entitled to actual expenses and not to D.A. for the days of halt during treatment. 6. Rules 12 and 13 of the Rules as well as the relevant Assam Fundamental and Subsidiary Rules may be conveniently referred to at this stage. The Governor of Assam was pleased to make the Assam Medical Attendance Rules, 1976 governing medical treatment of Government servants and pensioners; and the Rules apply to all Assam Government servants while they are on duty or on leave or under suspension and Government pensioners. Rules 12 and 13 of the Rules read : 12. When a patient is required to travel from his headquarters to a referred hospital on the advice of the Authorised Medical Attendant, as provided in these rules, he shall be entitled, if he is a Government servant to travelling allowance as on tour for journeys from his headquaters to the referred hospital and back. If he is not a Government servant, but a member of his family, the patient will be entitled to the same rates of travelling allowance as applicable to the Government servant. If the patient is a Government pensioner, he or his spouse will be entitled to rates of travelling allowance that the pensioner was entitled to on the even of his retirement. 13. If the Authorised Medical Attendant considers it necessary, he may allow an attendant to accompany the patient from his headquarters to the referred hospital and back. In that event the attendant, if a Government servant, shall be entitled to draw travelling allowance as on duty, if not a Government servant, he shall be entitled to actual expenses incurred on the travel." 7. As defined in Fundamental Rule 9 of the Assam Funda­mental Rules 'Travelling allowance' means an allowance granted to a Government servant to cover the expenses which he incurs in travelling in the interests of the public service. It includes allowances granted for the maintenance of conveyances, horses and tents. As defined in Fundamental Rule 9 of the Assam Funda­mental Rules 'Travelling allowance' means an allowance granted to a Government servant to cover the expenses which he incurs in travelling in the interests of the public service. It includes allowances granted for the maintenance of conveyances, horses and tents. F. R. 44 deals with compensatory allowances and under it "subject to the general rule that the amount of a compensa­tory allowance should be so regulated that the allowance is not on the whole a source of profit to the recipient, the State Government may grant such allowance to any Government servant under its control and may make rules prescribing their amounts and the conditions under which they may be drawn,''. The Subsidiary Rules (shortly S. R.) relating to T. A. are embodied in Section IV to Fundamental Rules and Assam Subsidiary Rules. 8. S. R. 157 enumerates the different kinds of T. A. and it reads : "The following are the different kinds of travelling allo­wances which may be drawn in different circumstances by Government servants: (a) Permanent travelling allowance. (b) Conveyance or Horse allowance. (c) Mileage allowance. (d) Daily allowance. (e) The actual cost of travelling." 9. This S.R. clearly shows that T.A. may be drawn on the basis of D.A. under certain circumstances by a Government servant, e.g. when he travels by Government means of transport. But this does not mean that T.A. always includes D.A.. 10. D.A. has been defined under S.R. 186: "A daily all­owance is a uniform allowance for each day of absence from headquarters, which is intended to cover the ordinary daily char­ges incurred by a Government servant in consequence of such absence". Under S.R. 187 unless in any case it is otherwise expressly provided in these (Fundamental and Subsidiary) Rules, a daily allowance may be drawn while on tour by every Govern­ment servant whose duties require that he should travel, and may not be drawn except while on tour. The expression "whose duties require that he should travel" is to be noted. Under S.R. 187 unless in any case it is otherwise expressly provided in these (Fundamental and Subsidiary) Rules, a daily allowance may be drawn while on tour by every Govern­ment servant whose duties require that he should travel, and may not be drawn except while on tour. The expression "whose duties require that he should travel" is to be noted. Under S.R. 188 D.A. for journey in Assam are drawn by Government servants of all grades at the rates specified for the service or the officer in the Schedule under S.R. 153, and the rate of D.A. for all grades of Government servants for halts at places outside the State will be double over the rates admissible to them for halts within the State. Under S.R. 212, D.A. may not be drawn for a continuous halt for more than 10 days at any one place; provided that a competent authority may grant general or indivi­dual exemptions from the operation of this Rule on such condi­tions as it thinks fit, if it is satisfied : (a) that prolonged halts are necessary in the interest of the public service, and (b) that such halts necessitate the maintenance of camp equipage or where no camp equipage is maintained, continue, after the first 10 days, to entail extra expense upon the halting Government servant. 11. S. Rs. 279 to 287 deal with journey to obtain medical advice and S.R. 288 deals with journeys in attendance on any incapacitated Government servant. Under S.R. 279 if a Government servant is compelled to leave a station at which he is posted and travel to another station, in order to obtain the advice of the Medical Officer to whose service he is entitled, or who may under departmental rules be consulted on his case, he may, on production of a certificate, from the Medical Officer consulted that the journey was, in his opinion absolutely necessary, draw T.A. for the journey. Under S.R. 287 T.A. under S. Rs. 279, 282, 283 and 285 (a) should be calculated as for a journey on tour, but no allowance may be drawn for halts on the journeys. 12. Thus, where the journey was covered by S.R. 279 the T.A. will be calculated on the basis of a journey tour, but no allowance may be drawn for the halts on the journey. 279, 282, 283 and 285 (a) should be calculated as for a journey on tour, but no allowance may be drawn for halts on the journeys. 12. Thus, where the journey was covered by S.R. 279 the T.A. will be calculated on the basis of a journey tour, but no allowance may be drawn for the halts on the journey. The State Government has also decided under this S.R. that the Government servants are generally entitled to travelling allowance as on tour (except daily allowance) for journeys undertaken to receive medical attendance/treatment under the existing rules and orders. 13. From the above F. Rs. and S. Rs. it is clear that a Government servant will not be entitled to D.A. for the halts on the journeys while travelling under circumstances covered by S.R. 279. 14. The Assam Medical Attendance Rules, 1976, we have seen, will govern medical treatment of Government servants, members of their families and pensioners and their spouses. Admi­ttedly, in the instant case the petitioner was granted earned leave and he was not required to travel on duty or in the interest of public service. Mr. Kataki's submission that because the petitioner was a public servant recommended for treatment he may be treated as travelling on duty and his journeys under­taken in the interest of public service, is not acceptable in view of the fact that the petitioner was on earned leave and his case was covered by Rule 12 and that of his attendant by Rule 13 of the Rules. 15. Rule 12 of the Rules does not expressly provide that he shall be deemed to be on duty or that he shall be deemed to have travelled on duty or in the interest of public service. The expression "travelling allowance as on tour" does not ipso facto mean that he will be demeed to be on duty tour. The expression "as on tour" means that he shall be entitled to T. A. at the same rate as he would be entitled if he were on tour. Further he shall be entitled to such T. A. for journeys from the headquarters to the referred hospital and back. This envi­sages journeys to and from, and does not necessarily cover the days of halt for treatment. Further he shall be entitled to such T. A. for journeys from the headquarters to the referred hospital and back. This envi­sages journeys to and from, and does not necessarily cover the days of halt for treatment. As Rule 12 has not specifically provided for drawing of D. A. for the days of halt for treat­ment we have to resort to S. Rs. 279 and 287 which clearly exclude allowance for halts on the journeys and the State Gove­rnment's decision is also to that effect. T. A., we have seen, means an allowance granted to a Government servant to cover the expenses which he incurred in travelling in the interest of public service. The expenses the petitioner incurred during his days of halt for treatment may not reasonably be construed as incurred in travelling in the interest of public service. True that the treatment was necessary for the benefit of the Government servant in whom the State is interested and for this reason the Rules have been framed. But unless a specific provision is made in the Rules to take the case out of the purview of the F. Rs. and S. Rs. it cannot be said that he shall be so entitled. 16. We also find that Rule 12 envisages travelling allow­ance not only to a patient who is a Government servant, but also a patient who is not a Government servant but a member of his family, as well as a Government pensioner or his spouse. In the latter categories of patients the question of daily allow­ance will not arise. "Travelling allowance" has to be given the same interpretation in their cases also. Again while Rule 13 says that an attendent, if a Government servant he shall be entitled to draw travelling allowance 'as on duty', Rule 12 says that a patient, if he is a Government servant, he shall be entitled to travelling allowance 'as on tour'. The two expressions are different. 17. We appreciate the submissions that Rule 12 is a bene­ficial Rule and should be beneficially construed. But a beneficial construction may not reasonably permit an interpretation con­trary to the express provisions of the Rules and F. Rs. and S. Rs. It is for the Rule-making authorities to make such a rule, but not for the the Court to exercise their wisdom. 18. As regards the amount payable to the attendant, Rule 13 is clear. But a beneficial construction may not reasonably permit an interpretation con­trary to the express provisions of the Rules and F. Rs. and S. Rs. It is for the Rule-making authorities to make such a rule, but not for the the Court to exercise their wisdom. 18. As regards the amount payable to the attendant, Rule 13 is clear. The attendant being not a Government servant she was entitled to actual expenses incurred on the travel. 19. In the result, this petition is found to be without merit and it is dismissed. The Rule is discharged. We, however, refrain from making any order as to costs.