1.9.1988. In such cases pay shall be fixed on notional basis in the revised scales of pay introduced from time to time for the post held by the pensioner at the time of retirement or on the date of death of Government employee. Pay fixed on notional basis on the first occasion shall be treated as 'pay' for the purpose of emoluments for re-fixation of pay in the revised scale of pay on the second and subsequent occasions, if any, and other elements like DA/Adhoc DA/Additional DA, IR etc. based on this notional pay shall be taken into account, while fixing of pay on notional basis on each occasion. The pay fixation formulae approved by the Government and other relevant instructions on the subject in force at the relevant time shall be strictly followed. However, the benefit of any notional increments or advance increments based on length of service or selection grades admissible in terms of the rules and instructions applicable at the relevant time shall not be extended in any case of refixation of pay on notional basis. Special pay or any other allowance which was treated as part of emoluments for calculation of pension as per rules applicable at the time of retirement/death of the Government servant, shall be treated as part of notional emoluments alongwith notional pay determined as above. On the basis of notional emoluments as on 1.9.1988, pension shall be calculated as per the pension formula in force at that time”.