Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act

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.... employer or former employer for himself and his family, in connection with his proceeding- (a) on leave to any place in India; or (b) to any place in India after retirement from service or after the termination of his service, shall be the amount actually incurred on the performance of such travel, subject to the following conditions:- (i) where the journey is performed....

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....such transport by the shortest route to the place of destination; and (B) where no recognised public transport system exists, and no specific rates have been prescribed either by the Directorate of Transport of the concerned State or of any neighbouring State, an amount calculated at the rate of Rs.30 per kilometre, for the distance of the journey by the shortest route shall be admissible....