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Central Administrative Tribunal - Mumbai

O.A. No. 544/2011 & 2 Others vs Union Of India on 17 December, 2013

      

  

  

 1 O.A. No. 544/2011 & 2 others 


CENTRAL ADMINISTRATIVE TRIBUNAL 
BOMBAY BENCH, MUMBAI. 

ORIGINAL APPLICATIONS NO.: 544/2011, 34/2012 and 167/2012. 

Dated this Tuesday, the 17th day of December, 2013. 

CORAM : Hon'ble Smt. Chameli Majumdar, Member (J).

 Hon'ble Shri Mrutyunjay Sarangi, Member (A). 

Applicants in O.A. 544/2011. 

1. 
Shri Chandra Shekhar Kumar, 
R/at : B-101, Satyadeep Apartment, 
Plot No. 4 & 5, Sector-9, 
New Panvel. 
2. 
Shri Sanjeev Kumar, 
R/at : Flat No. B-202, Meera Kunj, 
Plot No. 32, 33, & 34, Sector-10, 
New Panvel. 
3. 
Shri Sanjay Kumar, 
R/at : Regency Park, 
Flat No. 306, Sector 5, 
Plot No. 2, Kharghar, 
New Mumbai  410 210. 
4. 
Shri Saroj Kumar, 
R/at : Regency Park, 
Flat No. 303, Sector 5, 
Plot No. 2, Kharghar, 
New Mumbai 410 210. 
5. 
Shri Upendra Pratap Singh, 
R/at : Flat No. A-202, 
Meera Kunj, Plot No. 32, 33 & 34, 
Sector 10, New Panvel. 
6. 
Shri Binay Kumar, 
R/at : Flat No. 802, 
Shri Siddhivinayak Mahima, 
Sector 19, Plot No. 1, 
New Panvel. 
7. 
Shri Dhananjay Kumar Sinha, 
R/at : Hrishikesh Apartment, 
Flat No. A-401, Plot No. 36 to 39, 

2 O.A. No. 544/2011 & 2 others 


Sector 10, New Panvel. 

8. 
Shri Sanjay Chaudhary, 
R/at : Hrishikesh Apartment, 
Flat No. A-204, Plot No. 36 to 39, 
Sector 10, New Panvel. 
9. 
Shri Bishwajeet Kumar, 
R/at : CGS Colony, Sector 7, 
B. N. 46, Flat No. 1816, 
Antop Hill, Mumbai 400 037. 
10. 
Shri Dileep Kumar, 
R/at : Flat No. A-202, 
Meera Kunj, 
Plot No. 32, 33 & 34, 
Sector 10, New Panvel. 
Maharashtra 410 206. 
11. 
Shri Abinash Kumar Verma, 
R/at : Kashi Apartment, B-203, 
Sector 10, New Panvel. 
12. 
Shri Md. Arshad, 
R/at : A-001, Satyadeep Apt., 
Plot No. 4 & 5, Sector 9, 
New Panvel, 
Maharashtra 410 206. 
13. 
Smt. Anuradha P. Chavan, 
R/at : 32/1723, Kher Nagar, 
Bandra (East), 
Mumbai 400 051. 
14. 
Smt. Jyoti Naik, 
R/at : Jayshree Bldg., F. No. 11, 
2nd Floor, Navgarh Road, 
1st Lane, Mulund (East), 
Mumbai 400 081. 
15. 
Smt. Annie J. Varghese, 
R/at : A-501, Pathik Apartment, 
Thakur Village, 
Kandivli (East), Mumbai. 
16. 
Shri Poolakkil Ajay Raman, 
R/at : Plot No. 108/3A, 
Section 29, 
Ulhasnagar 421 004. 

3 O.A. No. 544/2011 & 2 others 


17. 
Shri Raj Kishore Singh, 
R/at : 504, Raj Tower CHS Ltd., 
Sector 19, Kharghar, 
Navi Mumbai. 
18. 
Shri Karthikeyan R. Chettiar, 
R/at : E-1103, Joy Homes, 
Pioneer Compound, LBS Road, 
Bhandup (West), 
Mumbai 400 078. 
19. 
Khatib Sajid Ayub, 
R/at  B-303, New Ashirwad CHS, 
Dindayal Nagar, Vasai (W). 
Applicants in O.A. 34/2012 

1. 
Mrs. Priya Sunil K. 
R/at: A-7-304, Bhumiraj Woods, 
Sector 20, Kharghar, 
Navi Mumbai. 
2. 
Mrs. Rekha Laxman 
R/at: 4/44, Kamdhenu, 
Hariom Nagar, Mulund (E), 
Mumbai. 
3. 
Smt. Aparna Mhaskar, 
R/at: C-102, Punit Park, Sector 17, 
Nerul, Navi Mumbai 400 706. 
4. 
Smt. Sujata Singh, 
R/at: Ekta Vihar, Type III, 
36/351, CBD Belapur, Sector 25, 
Navi Mumbai. 
5. 
Smt. Sharmila Pradhan, 
R/at: 401, Govardhan Dham CHS, 
Goregaon (W), Mumbai. 
6. 
Smt. Anjhana Dilip, 
R/at: B-17/16, BEST Samnman CHS, 
Goregaon (W), Mumbai. 
7. 
Mr. Vijay P.Lotankar, 
R/at: JN-2/7, B-5, Sector- 9 
Vashi, Navi Mumbai. 

4 O.A. No. 544/2011 & 2 others 


8. 
Mrs. Vasantha Venkatraman, 
R/at: 1-3, 4-13, Spaghett, Sector 15, 
Khargar, Navi Mumbai. 
9. 
Mr. Milind Mhatre, 
R/at: A-203, Maryland CHS, Plot A 7, 
Sector 23, Nerul Navi, Mumbai 400706. 
10. 
Smt. Vandana Kamble, 
R/at: E-1, Room No.11, Sector 5 
Vashi, Navi Mumbai. 
11. 
Smt. Sangeeta Pawar, 
R/at: C-22/1-3, Niwara CHS, Sector 3, 
Sanpada, Navi Mumbai 400 705. 
12. 
Smt. Seema Dhuri, 
R/at: 15-B, Navdaulat CHS, 
Sector 30, Sanpada, Navi Mumbai. 
13. 
Mr. Vishnu V. Reddy, 
R/at: B/101, Tulsi Arcade, Plot 7, 
Sector 9, Khanda Colony, New Panvel. 
14. 
Smt. Bindu Nair, 
R/at: Flat No.3, Jay CHS, Plot No.12, 
Sector 19, Nerul (East), 
Navi Mumbai 400 706. 
15. 
Mr. Biju Thomas, 
R/at: A-201, Millenium Park, 
Sector 12, Kharghar, New Mumbai. 
16. 
Smt. Harsha Pakle, 
R/at: A-503, Aradhana Apt., Sector 6, 
Sanpada, Navi Mumbai-400 705. 
17. 
Ms. Mini N.Menon, 
R/at: Flat No.205, Kalpana CHS, 
Tilak Nagar, Mumbai 400 089. 
18. 
Ms. Shiney Thomas, 
R/at: Flat No.1, Bldg. No.2, 1st Fl., 
Atur Park, Chembur, Mumbai 400 071. 
19. 
Mr. Harsha S. Pillai, 
R/at: 8/22, Blossom CHS, Military Road, 
Marol, Andheri (E), Mumbai 400 059. 

5 O.A. No. 544/2011 & 2 others 


20. 
Ms. Uma U. Parab, 
R/at: 6/197, Wadia Estate, 
Bail Bazar, Kurla (W), Mumbai 400 070. 
21. 
Ms. Sandhya S. Rane, 
R/at: 3/A.604, Dahisar Shiv Dutta CHS, 
Anand Nagar, Dahisar (East), 
Mumbai 400 068. 
Applicants in O.A. 167/2012 

1. 
Shri Randhir Singh 
R/at: Bldg 14. Flat No.321. 
Sec 7, CGS Colony, 
Antop Hill, Mumbai  37. 
2. 
Shri Nitesh Kumar 
R/at: 195/2167, Sec 6, 
CGS Colony, Antop Hill 
Mumbai  37. 
3. 
Shri Pankaj Kumar 
R/at: 197/2225, 
Sect 6, CGS Colony, 
Antop Hill, Mumbai  37 
4. 
Shri Vijay Mishra 
R/at: 13/300/Sec-7, 
CGS Colony, Antop Hill, 
Mumbai  37. 
5. 
Shri Jagmohan Prasad 
R/at : CIT-10, Bldg No.55, 
Room No.2289, C.G.S. Colony, 
Antophill, Mumbai-37. 
6. 
Shri Awadesh Kumar, 
R/at : Qtrs No.1797, Bldg. No.46, 
CGS Colony, Antop Hill, Mumbai-37. 
7. 
Shri Avinash Chandra, 
R/at : (2)46/1804, CGS Colony, 
Sec 7, Antop Hill, Mumbai-37. 
8. 
Shri Mukesh Kumar Singh, 
R/at : (3)48/1924, CGS Colony, 
Sec 7, Antop Hill, Mumbai-37. 

6 O.A. No. 544/2011 & 2 others 


9. 
Shri Rajesh Kumar Pandey, 
R/at : 13/312/7, CGS Colony, 
Antop Hill, Wadala (E), Mumbai-37. 
10. 
Shri Suman Ajit Wadekar, 
R/at : (2) (3) A/1, Sahyadri, Navghar Road, 
1st Lane, Mulund East, Mumbai-81. 
11. 
Shri Vijay Rathore, 
R/at : Flat No.301, Prathmesh Apt., 
Sec 21, Kharghar, Navi Mumbai 410 210 
12. 
Shri Mayank Kumar Lal, 
R/at : 14/330, Sec 7, CGS Colony, 
Antop Hill, Mumbai-37. 
13. 
Shri Vivek B. Takke, 
R/at : 2/203, Sanskriti CHS, V S Lane, 
Off. G K Marg, Lower Parel, 
Mumbai-13. 
14. 
Shri Umesh B. Dere, 
R/at : A-101, Nandini CHS, 
34, Shvainagar, Thane (W), 
Thane 400 606. 
15. 
Smt. Manisha R. Chavan, 
R/at : 4(3) 201, Ganesh, 
Shirdi Nagar, Bhayander (E). 
16. 
Shri S G Telang, 
R/at : 104, B Yegesh, Road No.3, 
Pandurangwadi, Goregaon (E), 
Mumbai  400 063. 
17. 
Smt. Priti P Parab, 
R/at : 6 (3) (2) 404/C-77, Shubham, 
Shanti Park, Mira Road (E), 
Dist. Thane. 
18. 
Smt. Pankaja H.Bagwe, 
R/at : 6(3) (2) Bldg. No.45, R.No.888, 
Santa Nagar, Kandivali (E), 
Mumbai-101. 
19. 
Smt. Vanita R.Bangera, 
R/at : 9 (3) (2) 204, Casia, 
Hiranandani Estate, Patlipada, 
Ghodbunder Rd, Thane (W) 400 607. 

7 O.A. No. 544/2011 & 2 others 


20. 
Shri Sharmila V.Shetty, 
R/at : C-105, Chandralok Soc., 
New Naipada Rd, Mulund (E), 
Mumbai 400 081. 
21. 
Smt. Shilpa S. Shirgaonkar, 
R/at : 602, Moreshwar, Ashtavinayak Res., 
Dhokali Village, Kolshet Rd. 
Thane W-400 607 
22. 
Shri Milind D. Tambode, 
R/at : 3 101, Suniti CHSL, Nr Gurukul Soc., 
Panchpakadi, Thane (W) 400 602 
23. 
Shri Anant V. Ghaisas, 
R/at : C/209, Archana Soc., Ambika Nagar, 
M G Road, Dombivali (W), 421 202. 
24. 
Shri Ramakant Roy, 
R/at : 23(3) 604, Maruti Towers, 
Plot 15, Sec 19, Kharghar, 
Navi Mumbai 410 210. 
25. 
Shri Hemendra Kumar, 
R/at : 2 (1) 502, Orchid, Sec 1, 
Sanpada, Navi Mumbai. 
26. 
Shri Omprakash Verma, 
R/at : 23 (1) 12/269, CGS Colony, 
Sec 7, Antop Hill, Mumbai-37. 
27. 
Shri Chand Subhani, 
R/at: 20 (1) 12-281 CGS Colony, 
Sec 7, Antop Hill, Mumbai-37. 
28. 
Shri Harendra Kumar, 
R/at : C-306, Silver Park, Sec 36, 
Plot No.45 & 46, Kamathe, 
Navi Mumbai 410 209. 
29. 
Shri Jawahar Lal, 
R/at : Shivam Apt., Flat No.502, 
Plot No.73/B, Sec 11, Kharghar, 
Navi Mumbai 410 210. 
30. 
Shri Jitendra Kumar, 
R/at : 19 (3) B-406, Plot No.C-3, 
Millenium Orchid CHS, Sec 12, 
Kharghar, Navi Mumbai-410 210. 

8 O.A. No. 544/2011 & 2 others 


31. 
Shri Ajay Kumar, 
R/at : 18 (1) A/202, Regency Park, 
Sec 5, Kharghar, Navi Mumbai 410 210. 
32. 
Smt. Manasi R. Naik, 
R/at : 104, Eastern Majesty, Tata Colony, 
Mulund (East), Mumbai-81. 
33. 
Smt. Mini Sasidharan, 
R/at : 304, Mirashri Co Op Hsg Soc, 
Nandivali Rd, Dombivaliaa (E), 
Thane-421 201. 
(By Advocate Shri S. V. Marne) 

VERSUS 

1. 
Union of India, 
Through the Secretary, 
Ministry of Finance, 
Department of Revenue, 
Central Board of Direct Taxes, 
North Block, New Delhi 110 001. 
2. 
The Chief Commissioner of Income-Tax Mumbai, 
3rd Floor, Aayakar Bhavan, M.K.Road, 
Mumbai 400 020. 
3. 
The Addl. Commissioner of 
Income-Tax (HQ)-Personnel, 
Aayakar Bhavan, M.K.Road, 
Mumbai 400 020. .... Respondents in all the 
three O.As. 
(By Advocate Shri V.S. Masurkar in O.A. No. 
544/2011 & 34/2012 and Shri V. B. Joshi along with 
Smt. H. P. Shah in O.A. No. 167/2012.) 

O R D E R 

Per : Smt. Chameli Majumdar, Member (J).

In these three Original Applications the applicants have prayed for same relief, as such, the three O.As. were heard together with the consent of the counsel for the parties and a common order is being  9 O.A. No. 544/2011 & 2 others passed. M.A. No. 531/2011 in O.A. 544/2011 for joint application was allowed on 04.08.2011. M.A. No. 24/2012 in O.A. 34/2012 and M.P. No. 163/2012 in O.A. 167/2012 filed by the applicants seeking permission to file joint application are allowed.

2. The issue involved in these three O.As. are that two advance increments would be admissible to the applicants on their passing of departmental examination for the post of Inspector in the Income Tax Department under the Department of Revenue, Ministry of Finance. The grievance of the applicants in all these three O.As. is that they have been denied two advance increments on passing departmental examination for the post of Inspector.

3. The facts of each of the three O.As. are briefly stated separately herein below :

3.1 The applicants state that they are presently working in the Income-Tax Department, Mumbai Commissionerate, on various posts and in various offices. The hierarchy of promotions for ministerial staff in the Income Tax Department is Tax Assistant, Senior Tax Assistant, Inspector and Income Tax Officer. 3.2 Prior to the year 2003, the hierarchy of posts in the ministerial cadre were Lower Division Clerk, Upper Division Clerk, Steno (OG) and Tax Assistant.

After restructuring exercise in the department, the  10 O.A. No. 544/2011 & 2 others cadre of Data Entry Operators was merged with the ministerial cadres and the erstwhile posts of LDC and UDC were merged and redesignated as Tax Assistant. As per Recruitment Rules, for the post of Inspector of Income Tax, Sr. Tax Assistants with three years service, who passed departmental examination, are eligible for promotion to the post of Inspector of Income Tax.

3.3 All the applicants passed the departmental examination for promotion to the post of Inspector. The dates of passing of departmental examination for the post of Inspector in respect of each applicants are as follows :

O.A. No. 544/2011

Sl.

No. Name Date of result/ passing Departmental exam for Inspector 1 Chandra Shekhar Kumar 12/04/07 2 Sanjeev Kumar 12/04/07 3 Sanjay Kumar 12/04/07 4 Saroj Kumar 12/04/07 5 Upendra Pratap Singh 07/05/08 6 Binay Kumar 12/04/07 7 Sanjay Chaudhary 07/05/08 8 Dhananjay Kumar Sinha 12/04/07 9 Bishwajeet Kumar 08/06/09 10 Dileep Kumar 12/04/07 11 Abinash K. Verma. 12/04/07 12 Md. Arshad. 12/04/07 13 Annie J. Verghese 12/04/07 14 Jyoti Naik 07/05/08  11 O.A. No. 544/2011 & 2 others Sl.

No. Name Date of result/ passing Departmental exam for Inspector 15 Anuradha P. Chavan. 07/05/08 16 Poolakkil Ajay Raman 12/04/07 17 Raj Kishore Singh 12/04/07 18 Karthikeyan R. Chettiar 12/04/07 19 Khatib Sajid Ayub 07/05/08 O.A. NO. 34/2012 Sl.

No. Name Date of passing Departmental exam for Inspector.

1 Mrs. Priya Sunil K. 12/04/07 2 Mrs. Rekha Laxman. 12/04/07 3 Smt. Aparna Mhaskar. 12/04/07 4 Smt. Sujata Pradhan 12/04/07 5 Smt. Sharmila Pradhan 12/04/07 6 Smt. Anjhana Dilip 12/04/07 7 Shri Vijay P. Lotankar 12/04/07 8 Mrs. Vasantha Venkatraman 07/05/08 9 Shri Milind Mhatre 07/05/08 10 Smt. Vandana Kamble. 07/05/08 11 Smt. Sangeeta Pawar. 07/05/08 12 Smt. Seema Dhuri 07/05/08 13 Shri Vishnu V. Reddy. 01/01/09 14 Smt. B. Nair. 01/01/09 15 Shri Biju Thomas 01/01/09 16 Smt. H. Pakle. 17.05.2010 17 Mini N. Menon. 12/04/07 18 Shiney Thomas 07/05/08 19 Harsha S. Pillai. 01/01/09 20 Uma U Parab 07/05/08 21 Sandhya S. Rane. 12/04/07  12 O.A. No. 544/2011 & 2 others O.A. No. 167/2012 Sl.

No. Name Date of result/ passing Departmental exam for Inspector 1 Shri Ranbir (Randhir) Singh. 17.10.2006 2 Shri Nitesh Kumar 10/05/07 3 Shri Pankaj Kumar 17/10/2006 4 Shri Vijay Mishra 01/01/09 Shri Jagmohan Prasad 01/01/09 6 Shri Awadesh Kumar. 17.10.2006 7 Shri Avinash Chandra. 17.10.2006 8 Shri Mukesh Kumar Singh. 01/01/09 9 Shri Rajesh Kumar Pandey 10/05/07 Smt. Suman Ajit Wadekar 01/01/09 11 Shri Vijay Rathore 17.10.2006 12 Shri Mayank Kumar Lal 01/01/09 13 Shri Vivek B. Takke 10/05/07 14 Shri Umesh B. Dere 10/05/07 Smt. Manisha R. Chavan. 10/05/07 16 Shri S. G. Telang. 01/01/10 7 Smt. Priti P. Parab 10/05/07 18 Smt. Pankaja H. Bagwe. 10/05/07 19 Smt. Vanita R. Bangera. 10/05/07 Smt. Sharmila V. Shetty. 17/10/2006 21 Smt. Shilpa S. Shirgaonkar 10/05/07 22 Shri Milind D. Tambde. 10/05/07 23 Shri Anant V. Ghaisas 10/05/07 24 Shri Ramakant Roy 17/10/2006 Shri Hemendra Kumar. 01/01/10 26 Shri Omprakash Verma. 01/01/09 27 Shri Chand Subhani 17.10.2006 28 Shri Harendra Kumar 01/01/09 29 Shri Jawahar Lal 01/01/09 Shri Jitendra Kumar. 17.10.2006 31 Shri Ajay Kumar 17.10.2006 32 Smt. Manasi R. Naik. 10/05/07 33 Smt. Mini Sasidharan. 01/01/09  13 O.A. No. 544/2011 & 2 others

4. The respondents have filed individual replies in these three O.As. The respondents have raised the point of delay in approaching this Tribunal by the applicants. The applicants, more or less, passed their departmental examination ranging from 3 to 6 years back. The respondents have relied on the judgment in the case of Union of India Vs. M. K. Sarkar [2010 (1) SCC (L&S) 1126] and have submitted that the Hon'ble Supreme Court has categorically ruled that stale claim cannot be gone into by the Tribunal.

The contention of the respondents regarding common issue of non-payment of two advance increments are more or less the same. In reply to O.A. No. 544/2011, the respondents' contentions are as follows :

5. The claim made by the applicants is contested on the basis of CBDT's F.No. A-26017/10/98-Ad IX dated 26.11.1998, in respect of Grant of Advance Increment on passing the departmental exam of next higher grade in the revised pay scale. The aforesaid O.M. states that the advance increments are given in the following circumstances :

(i) LDC ... On passing the ministerial grade examination.

(ii) UDCs/Stenos(OG) & TAs ... On passing the Inspector's grade examination.

(iii) Head Clerks/Supervisors Stenos (S.G.) & Inspector ... On passing the ITO's (Group B) Examination.

 14 O.A. No. 544/2011 & 2 others

Accordingly, the applicants were not entitled for grant of two advance increments from the date of passing of departmental examination for the post of Inspector, as they were Sr. Tax Assistants on the date of passing.

6. We have heard Shri S. V. Marne, Learned Counsel for the applicants and Shri V. S. Masurkar, Learned Counsel for the respondents. The pleadings, along with the documents annexed, have also been perused.

7. Shri V.S. Masurkar, Learned Counsel for respondents, has relied on the judgement reported at AIR 2011 SC 3046 [High Court of Judicature at Patna Vs. Madan Mohan Prasad & Others]. Relying on the said judgment, the learned counsel for respondents has submitted that before condoning the delay, notice was not issued on the respondents. The Hon'ble Supreme Court in paragraph 18 has categorically mentioned that it may be prudent to issue notice to the respondent before condoning the delay caused in filing the special leave petition. However, if the respondent is not noticed, then a right would be available to him at the stage of hearing to point out that the Court was not justified in condoning the delay and that the leave, if granted, should be revoked or notice issued should be dismissed.

8. The Learned Counsel for the applicant refuted the allegation of delay raised by the learned counsel  15 O.A. No. 544/2011 & 2 others for respondents. The learned counsel for applicant, referring to the order dated 10.03.2010, subject being Advance Increment and Special Pay to the officials of the Income Tax Department  Its continuation, regarding, submits that the cause of action arose only after this letter was issued. The said letter dated 10.03.2010 says that Sixth Central Pay Commission did not deal with the matter relating to the advance increment or the special pay issues and that the sanction has been accorded by the Government of India long time back. Since the Government has issued no such order of withdrawal, the same is restored back from the date of withdrawal. The learned Counsel for the applicants submits that in spite of this order the benefit of two advance increment was not extended to the applicants.

9. It appears that M.A. No. 532/2011 for condonation of delay in O.A. No. 544/2011 was allowed on 04.08.2011. M.A. Nos. 25/2012 and 164/2012 in O.A. Nos. 34/2012 and 167/2012 respectively, filed by the applicants seeking condonation of delay in filing the present Original Applications stand allowed.

10. As per letter dated 05.01.1989 issued by the Ministry of Finance, a decision was taken to continue grant of advance increment to staff in Income Tax Department on passing departmental examination of the  16 O.A. No. 544/2011 & 2 others next higher grade which was earlier provided by the Ministry's letter dated 24.07.1955 and 08.12.1960. All the applicants, after passing departmental examination, made representations to Respondent No. 3 for grant of two advance increments. The issue of non-grant of advance increments on passing departmental examination for the post of Inspector was first raised before the Tribunal in O.A. 591/2001 which was decided on 19.02.2002. The Tribunal, while dealing with the case of Stenographers, held that the pay scale of the post of Inspector is higher than that of Stenographers. This Tribunal rejected the stand of the department that the post of Stenographer Grade-II and that of Inspector are equivalent and, therefore, held that the applicant therein was entitled for two advance increments on passing of departmental examination for the post of Inspector. The said order dated 19.02.2002 was upheld by the High Court by dismissing the Writ Petition of the department on 19.06.2005.

11. Another O.A. No. 405/2005 was filed for similar benefits. In the said O.A., the department took the stand that as the applicant in O.A. 405/2005 was already working on the post of Sr. Tax Assistant, she was not eligible for two advance increments. This Tribunal held that the post of Sr. Tax Assistant was in the pay scale of Rs. 5000-8000 whereas the post of  17 O.A. No. 544/2011 & 2 others Inspector was in the pay scale of Rs. 6500-10500. This Tribunal relying on the Ministry's letter dated 05.01.1989 observed that there are two more orders of the Tribunal in addition to the order passed in O.A. No. 591/2001. According, the O.A. No. 405/2005 was allowed on 03.07.2006. The Tribunal held that the applicant would be entitled for two advance increments from the date of passing of the examination. The said judgment was implemented by the Department by order dated 23.08.2007. Extracts from the Ministry's letter dated 11.06.2007 is set out herein below :

Subject : Order dated 19.2.2002 in the case of Smt. Sita Devi Balan, Common order dated 16.9.2004 in the cases of Shri V. R. Lakka & V. M. Hingorani and order dated 3.7.2006 in the case of Smt. S.U. More  reg.

Sir, I am directed to say that orders passed by CAT, Mumbai in the subject matter cases have been considered in this Department and has decided to accept and implement the said orders subject to the outcome of W.P./SLP, which may be on this issue/case. It is, therefore, requested that necessary action may please be taken to implement the said orders.

2. Hon'ble Tribunal may please be informed regarding implementation of its order dated 16.09.2004 in the case of Shri V. R. Lakka, as he has filed C.P. No. 04/2007.

12. The Learned Counsel for the applicants submits that the applicant's case in this O.A. is identical to various cases decided by this Tribunal. All the applicants passed the departmental examination for the post of Inspector. Even in the Sixth Pay Commission  18 O.A. No. 544/2011 & 2 others regime, the post of Sr. Tax Assistant and Inspector are in different pay grades. The grade pay for the post of Sr. Tax Assistant is Rs. 4200/-against the grade pay of the post of Inspector is Rs. 4600/-. Therefore, the applicants are entitled to grant of two advance increments from the date of passing of the departmental examination. However, after implementation of the Six Pay Commission, there was ambiguity about continuation of scheme of grant of advance increments during the 6th Pay Commission regime. The 6th Pay Commission did not make any specific observation about continuation of scheme of grant of advance increments. The matter in this regard was clarified by the Ministry of Finance by order dated 10.05.2010 and it was clarified that the Scheme of grant of advance increment will continue to remain in force even after 01.01.2006. Now, with the issuance of the letter dated 10.05.2010 after clarification by the Ministry, there cannot be any justification for denying such benefits. The respondents granted advance increment to persons working on the post of Tax Assistant from the date of passing of departmental examination on the post of Inspector on the ground that Pay Band as well as Grade Pay of the post of Tax Assistant were lower than that of Inspector. However, by issuance of order dated 13.11.2009 the Grade Pay of the post of Inspector was  19 O.A. No. 544/2011 & 2 others enhanced to Rs. 4600/-retrospectively w.e.f.

01.01.2006.

13. The learned counsel for the applicants annexed a recent judgment passed by the Central Administrative Tribunal, Ernakulam Bench, passed in O.A. No. 1010/2010 dated 30.07.2012. Paragraph 5 of the said judgment is set out herein below :

5. Arguments were heard and documents perused. Order in O.A. 238/05 was in factpassed on the basis of the earlier order in O.A. 591/2001 vide order dated 19.02.2002 of the Mumbai Bench. The said order reads as under :

7. The learned counsel for the applicant has drawn our attention topara 4.7 at page 7 of the OA whereinthe grades along with their payscales under the Third, Fourth andFifth Pay Commission of those gradeshave been given. Accordingly, Stenographer Grade-II was in the scale of Rs. 425-700 whereas the grade of Income Tax Inspector was inthe scale of Rs. 425-800 under the Third Pay Commission which was further revised to Rs. 500-900 w.e.f. 1980-81. After the recommendations of the Fourth Pay Commission, Stenographer Grade II was merged with Stenographer (Selection Grade) and the scale was revised to Rs. 1400-2600. As against this, the grade of Inspectors was given the pay scale of Rs. 1640-2900. After the Fifth Pay Commission's recommendations the distance between the Stenographer Grade II and that of the Inspector was continued to be maintained. The Stenographer Grade II was merged with Stenographer (Selection Grade) and placed in the scale of Rs. 50008000 whereas the Income Tax Inspectors were placed in the scale  20 O.A. No. 544/2011 & 2 others of Rs. 5500-9000. Looking at this chart, it is very clear that the post of Inspector is higher compared to that of Stenographer Grade II.

Even under the Third Pay Commission, the maximum of the scale of Inspector was higher than that of Stenographer Grade II and, therefore, the learned counsel for the applicant presses that Stenographer Grade II which the applicants are holding were rightly given advance increments on passing the departmental examination for the post of Inspector of Income Tax.

8. The learned counsel for the respondents, however, defended the stand that it is not only the payscale to be seen but it is for the equivalence of posts and accordingto the respondents StenographerGrade II is treated equivalent to that of Inspectors and hence the respondents are justified in withdrawing the advance increments given to the applicants. Further, as revealed from the reply dated 13.08.2000 on the representations ofthe applicants, it appears that therespondents are going by the original pay scales which were available to the Stenographers GradeII and the Inspectors under the Third Pay Commission.

9. We have given careful consideration to the rival pleadings. Going strictly by the phrases used in the original schemethe advance increments are to be granted on passing the departmentalexamination of a higher grade. As far as pay scales are concerned, thegrade of Inspector is certainlyhigher compared to that of Stenographers. The respondents have not produced any material to show that these grades have been treatedas equivalent. It is to be seen that even under the Third PayCommission, from 1980-81 onwards,  21 O.A. No. 544/2011 & 2 others there has been a hike in the pay scale of Inspectors. We are, therefore, not persuaded to accept the stand of the respondents that the post of Stenographer Grade II and that of Inspector are equivalent. In our considered view, therefore, the applicants are not entitled to retain the advance increments already granted to them. We therefore quash and set aside the impugned orders dated 17.11.2000, 29.01.2001, 13.08.2001.

Accordingly, the O.A. succeeds and is allowed without any order as to costs.

14. It appears from the said judgment passed by the Ernakulam Bench that Ernakulam Bench followed the judgment and order dated 19.02.2002 passed by the Bombay Bench of the Tribunal in O.A. No. 591/2001. In paragraph 6 of the judgement passed by the Ernakulam Bench it is held that O.A. No. 238/2005 was passed on the basis of the above mentioned order of the Bombay Bench. The operative portion of the order was set out, which is as follows :

6. O.A. 238/2005 was passed on the basisof the above order. The operative portion ofthe order reads as under :

9. In view of the above, the OA succeeds. Annexure A-6 order dated 12.11.2003 is hereby quashed and set aside. It is declared that the two applicants are entitled to the two advance increments in accordance with the provisions contained in Annexure A-1 order read with Annexure A-3 order of the Tribunal. Respondents are directed to pass suitable orders granting the entitled advance increments to the applicants, and fix their pay in accordance with rules, for the subsequent periods as well and make available the arrears of pay and allowances arising on account of such revision of pay, within a period of three months from the date of communication of this  22 O.A. No. 544/2011 & 2 others order.

15. Finally, the Ernakulam Bench of this Tribunal passed its order on 30.07.2012 in O.A. No. 1010/2010 which is as under :

8. Accordingly, the O.A. is allowed.

Respondents are directed to grant two advance increments to the applicant as per rule for his passing the relevant examinations of Inspector and Income Tax Officer. This order may be complied with, within a period of four months from the date of receipt of a copy of this order. No costs.

16. It is not disputed that these three O.As are identical with the O.A. No. 1010/2010 decided by the Ernakulam Bench of this Tribunal and, therefore, a similar order may be passed by the Department in this case as well.

17. Accordingly, the three Original Applications are allowed. Respondents are directed to grant two advance increments to the applicants as per rules, on their passing the relevant examination of Inspector for the post of Inspector/Income Tax Officer. The respondents are directed to comply with the order within a period of eight weeks from the date of receipt of a copy of this order. No order as to costs.

18. Miscellaneous Applications No. 389/2012 and 807/2012 in O.A. 544/2011 stand allowed. (Dr. Mrutyunjay Sarangi) (Smt. Chameli Majumdar) Member (A) Member (J) os*  O.A. No. 544/2011 & 2 others