ORDER 1. Interesting question to be considered in this Original Petition is whether any deduction can be made from the subsistence allowance payable under R.198(6) proviso of the Kerala Cooperative Societies Rules (hereinafter referred to as 'the Rules') from an employee not covered under the Kerala Payment of Subsistence Allowance Act. Petitioners question Exts. P12 and P14 orders of the Joint Registrar directing to pay the first respondent the subsistence allowance, without any deduction at the rate admissible to State Government employees under the service rules. According to the respondent, the proviso speaks only about the 'rate' admissible to the State Government employees and no other prescription in the service rules like permissible deductions from the subsistence allowance. 2. First respondent was the Secretary of the Cooperative Bank. While in service he was suspended pending enquiry on the allegation of misappropriation of more than Rs.6 lakhs. In the enquiry, he was found guilty and was dismissed from service. His appeal was also dismissed. The claim was for subsistence allowance during the period of suspension pending enquiry. According to the petitioner, from the subsistence allowance payable deductions can be done as permissible under the Kerala Service Rules. Joint Registrar took a different view to the effect that no deductions whatsoever can be made from the subsistence allowance payable in view of the provisions of the Kerala Payment of Subsistence Allowance Act, 1972 (hereinafter referred to as 'the Act'). Third respondent Joint Registrar also directed the Cooperative Bank that if the amount as directed is not paid, the committee will be superseded under S.32 of the Kerala Cooperative Societies Act and a show cause notice Ext. P14 was also issued to that effect. 3. R.198(6) of the Cooperative Societies Rules provides as follows "(5) An authority competent to appoint an employee may suspend him pending enquiry into serious charges against such employee. No employee shall however be kept under suspension for a period exceeding six months at a time. In no case an employee shall be kept under suspension for a continuous period exceeding one year without the prior approval of the Registrar. (An employee under suspension shall be entitled to subsistence allowance payable under the Kerala Payment of Subsistence Allowance Act, 1972 (27 of 1973)). In no case an employee shall be kept under suspension for a continuous period exceeding one year without the prior approval of the Registrar. (An employee under suspension shall be entitled to subsistence allowance payable under the Kerala Payment of Subsistence Allowance Act, 1972 (27 of 1973)). Provided that an employee not coming under the purview of the Kerala Payment of Subsistence Allowance Act, 1972 (27 of 1973) shall be entitled to subsistence allowance at the rate admissible to State Government Employees as prescribed under the Kerala Service Rules". It was held by this Court that Secretary is not a worker as defined under the Kerala Payment of Subsistence Allowance Act, and, therefore, they are not entitled to subsistence allowance under the above Act. Therefore,, proviso to R.198 (6) was included by which Secretaries not coming under that Act are also now entitled to subsistence allowance at the rate admissible to State Government employees as prescribed under the Kerala Service Rules. Petitioner contended that various deductions are permissible from the subsistence allowance payable to the State Government employees under R.55 Part I, Chap. VII of the Kerala Service Rules and such deductions can be made from the subsistence allowance payable. 4. R.55 reads as follows: "55. An officer under suspension or deemed to have been placed under suspension by an order of the appointing authority is entitled to the following payments: For the first year of suspension subsistence allowance at an amount equal to the leave salary which the officer would have drawn had he been on leave on half pay on the date of suspension, but the benefit of any increase in pay due to increment falling due during the period of suspension will not be admissible during the period, and For any period subsequent thereto at three-quarters of such amount. In addition, he may be granted to such extent and subject to such conditions as the authority ordering his suspension may direct - (i) Dearness Allowance and Dearness pay not exceeding the amount admissible as such had he been on leave on leave salary equal to the rate of subsistence allowance payable from time to time. (ii) Any other compensatory allowance of which he was in receipt on the date of suspension". 5. Statutory Note No. 2 deals with deductions. (ii) Any other compensatory allowance of which he was in receipt on the date of suspension". 5. Statutory Note No. 2 deals with deductions. It is as follows : "Note 2:- (a) Deductions shall be made from the subsistence allowance on account of the following:- i) Income Tax and Super Tax (provided the employee's annual income calculated with reference to the subsistence allowance, is taxable). ii) House rent and allied charges, ie., electricity, water, furniture, etc. iii) Repayment of loans and advances taken from Government at such rates as the Head of Department deems appropriate. iv) Amounts due to Cooperative Stores and Cooperative Credit Societies. v) Subscription to the Family Benefit Scheme, if the officer is a subscriber to the Scheme. (b) Deduction on account of the following shall be optional:- i) ............................................................ ii) ............................................................ The written consent of the officer should be obtained in the case of these optional deductions. (c) Deductions of the following nature should not be made from the subsistence allowances- i) ............................................................ ii) ............................................................ iii) ............................................................ (d) ..........................................................." 6. The question now to be considered is whether deductions under Note 2(a) can be made from the subsistence allowance payable to Secretary of the society. A reading of the proviso to R.198(6) is that employees not coming under the purview of the Kerala Payment of Subsistence Allowance Act shall be entitled to subsistence allowance at the rate admissible to State Government employees as prescribed under the Kerala Service Rules. Admittedly, Secretary is not entitled to subsistence allowance under the Act. Proviso to R.198(6) enables such employees subsistence allowance at the rate admissible to the State Government employees as prescribed under the K.S.R. Therefore, finding that in the quantum, that is, the rate as prescribed under the K.S.R. alone is applicable and other matters will be covered under the Kerala Payment of Subsistence Allowance Act cannot be accepted as admittedly Payment of Subsistence Allowance Act is not applicable to such employees/ Employees not covered by the above Act is in no way better placed than Government employees in the matter of payment of subsistence allowance. They will get subsistence allowance during the period of suspension pending enquiry as prescribed under the Kerala Service Rules at the same rate and conditions. Deductions mentioned under Note 2(a) like deductions of tax at source etc. are not only permissible deductions but compulsory deductions. They will get subsistence allowance during the period of suspension pending enquiry as prescribed under the Kerala Service Rules at the same rate and conditions. Deductions mentioned under Note 2(a) like deductions of tax at source etc. are not only permissible deductions but compulsory deductions. The above deductions can be made from the subsistence allowance payable as per the proviso to R.198(6) of the Kerala Cooperative Societies Rules. All the prescriptions mentioned under the K.S.R. will be applicable while calculating the quantum of subsistence allowance. 7. In view of the discussions above, it is clear that deductions permissible under the Kerala Service Rules (R.55, Note 2(a), Part I) can be deducted from the subsistence allowance payable under R.198(6) proviso and all the deductions not allowed to be deducted under the Rules cannot be deducted also. Since Kerala Payment of Subsistence Allowance Act is not applicable, there is no prohibition in deduction of any amount from the subsistence allowance. In fact, Note 2(a) of R.55 Part I Kerala Service Rules takes restriction on the employer, that only what is allowed to be deducted in the service rules alone can be deducted. In the present case, that is what is done by the Bank. Therefore, I am of the opinion that Ext. P12 order is incorrect and, therefore, I set aside the same. The only balance amount, if any, after deducting the amounts recoverable as per the Service Rules need be paid. I also make it clear that existence of a genuine dispute regarding the quantum of subsistence allowance of an employee is not a ground for superseding the managing committee as mentioned by the Joint Registrar in the notice issued by him. Hence Exts. P12 and P14 are set aside. The Original Petition is allowed accordingly.