Central Administrative Tribunal - Jammu
Sandeep Sharma vs Agriculture Production Department on 5 February, 2026
:: 1 :: O.A. No. 1344/2022
-CENTRAL ADMINISTRATIVE TRIBUNAL
JAMMU BENCH, JAMMU (RESERVED)
Hearing through video conferencing
Original Application No. 1344/2022
Reserved on:- 28.11.2025
Pronounced on: - 05.02.2026
HON'BLE MR. RAJINDER SINGH DOGRA, MEMBER (J)
Sandeep Sharma Age 43 years S/o Sh. R.R. Sharma R/o B/7 Talab
Tillo, District Jammu-180002.
...Applicant
(By Advocate: - Mr. Vishal Sharma)
VERSUS
1. Union Territory of J&K, Through Financial Commissioner
(Additional Chief Secretary) Agricultural Production Department,
Civil Secretariat, Jammu-180001. Ministry of Agriculture
Production & Farmers Welfare Department.
2. Financial Commissioner, Finance Department, Civil Secretariat,
Jammu/Srinagar-180001.
Digitally signed by HARSHIT YADAV
DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S=
JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone=
HARSHIT YADAV
f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER=
317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN=
HARSHIT YADAV
Reason: I am the author of this document
Location:
Date: 2026.02.06 12:03:56+05'30'
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3. Principal Secretary to Government Horticulture Department, Civil
Secretariat, Jammu/Srinagar-180001.
4. Director Horticulture, Gole Pulli, Talab Tillo, Jammu-180002.
5. Financial Advisor/CAO, Horticulture Department, Jammu-180001
6. Chief Horticulture Officer, Gole Pulli, Talab Tillo, Jammu-180001.
7. Sh. Susheel Kumar Angurana, then DHO Jammu A/P Chief
Horticulture Officer, Kathua. 18 4101.
...Respondents.
(By Advocate: - Mr. Rajesh Thappa, ld. AAG)
Digitally signed by HARSHIT YADAV
DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S=
JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone=
HARSHIT YADAV
f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER=
317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN=
HARSHIT YADAV
Reason: I am the author of this document
Location:
Date: 2026.02.06 12:03:56+05'30'
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ORDER
Per: - Rajinder Singh Dogra, Judicial Member
1. The applicant has filed the present Original Application under Section 19 of the Administrative Tribunals Act, 1985 seeking the following reliefs: -
a) allow the instant Original Application;
b) quash Communication No. Horti-Acct/10/2021 dated
05.09.2022, whereby and whereunder, the respondent No. 5 has advised respondent No. 4, to "re-fix the pay" of the applicant "retrospectively without payment of arrears up to the date of refixation", with direction to release Pay Arrears amounting to Rs 466869.85/- in favour of the applicant;
c) direct the respondents more particularly respondent No. 6 DDO, to release the Pay Arrears amounting to Rs 466869.85/-, (along with interest) which have accrued in favour of the applicant after correct fixation of pay of the applicant in 2019 in terms of SRO 266 of 2009 dated 31.08.2009 as has been Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 4 :: O.A. No. 1344/2022 conveyed by respondent No. 6 to respondent No.4, vide Communication No. CHOJ / Acctts/1527 dated 24.06.2021;
d) ANY other order or direction which this Hon'ble Court may deem fit or proper in the facts and circumstances of the case;
2. The facts of the case as averred by the applicant in his pleadings, are as follows: -
a) The applicant, a qualified Horticulture professional holding a Master's degree in Horticulture, was appointed as Horticulture Development Officer (HDO) on the recommendation of the J&K Public Service Commission and joined service on 06.09.2010. At the time of appointment, his pay was fixed in the pay scale of ₹9300-34800 with Grade Pay ₹4400, in terms of the Addendum to SRO-266 dated 31.08.2009.
b) Subsequently, pursuant to the recommendations of the Pay Anomaly Committee, the Government issued Government Order No. 296-F of 2010 dated 21.12.2010, whereby the anomaly in the pay structure of Agriculture Extension Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 5 :: O.A. No. 1344/2022 Officers / Horticulture Development Officers was removed and the cadre was placed in PB-2 ₹9300-34800 with Grade Pay ₹4800, prospectively from the said date. Despite the issuance of the aforesaid Government Order, the pay of the applicant was wrongly re-fixed by the then Drawing and Disbursing Officer, resulting in fixation at a lower stage than what was legally admissible under Rule 8 of SRO-266, thereby causing continuous monetary loss to the applicant.
c) While discharging his duties, the applicant suffered two serious road accidents in 2013, resulting in permanent physical impairment. The Standing Medical Board, Jammu, assessed and certified him as having 35% permanent disability of the lower limb. Thereafter, in 2016, the applicant was diagnosed with Eosinophilic Granuloma of the ribs, a serious and complicated chronic condition involving destruction of the bony cortex, for which he underwent surgery at PGIMER, Chandigarh. The applicant continues to remain under regular Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 6 :: O.A. No. 1344/2022 medical supervision and treatment, incurring recurring medical expenses.
d) It was only in the year 2019 that the department, upon verification of service records, detected the error in fixation of the applicant's pay with effect from 21.12.2010. The mistake was rectified, and on such correct re-fixation, arrears amounting to ₹4,66,869.85 became due to the applicant for the period 21.12.2010 to 31.10.2019 on account of less pay and allowances drawn during the said period.
e) Immediately after rectification, the applicant laid his claim for release of arrears within a short span of time. The Chief Horticulture Officer, Jammu (DDO), after examining the case, addressed a communication dated 24.06.2021 to the Director Horticulture, Jammu, categorically recommending release of the arrears, recording that the claim was genuine and had arisen due to an admitted departmental error. The Director Horticulture, in turn, forwarded the case to the Administrative Department on 08.07.2021 and again on 14.06.2022, seeking Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 7 :: O.A. No. 1344/2022 sanction for drawal and disbursement of arrears in favour of the applicant.
f) Despite repeated recommendations by the competent departmental authorities and notwithstanding the fact that the claim had arisen only upon rectification in 2019 and was preferred well within the period prescribed under Rule 295 of GFR-2017, the Finance Advisor / CAO, vide impugned communication dated 05.09.2022, advised re-fixation of pay retrospectively without payment of arrears, treating the claim as time-barred, by placing reliance on general circular instructions issued by the Finance Department.
g) The applicant asserts that such action is wholly arbitrary and contrary to the express provisions of Rules 289, 295 and 296 of GFR-2017, which clearly provide that where arrears become due only upon rectification of an error, the limitation period commences from the date of such rectification and not from the original date of entitlement. It is specifically pleaded that the applicant cannot be penalised for an admitted mistake Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 8 :: O.A. No. 1344/2022 committed by the department and that denial of arrears amounts to unjust enrichment by the State.
h) Aggrieved by the refusal to release lawfully due arrears, despite repeated departmental recommendations and in clear violation of statutory financial rules, the applicant has approached this Tribunal seeking quashment of the impugned communication and a direction for release of arrears with consequential benefits.
3. The respondents have filed their written statement wherein they have averred as follows: -
a) The respondents, while filing their written statement, have raised preliminary objections asserting that no legal or constitutional right of the applicant has been violated and that the Original Application is not maintainable. It is further alleged that the applicant has approached the Tribunal without clean hands and has attempted to misrepresent facts, though no specific instance of misrepresentation has been pleaded. Digitally signed by HARSHIT YADAV
DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 9 :: O.A. No. 1344/2022
b) On merits, the respondents do not dispute the appointment of the applicant as Horticulture Development Officer on 06.09.2010 nor the applicability of SRO-266 dated 31.08.2009 at the time of his appointment. It is admitted that pursuant to Government Order No. 296-F of 2010 dated 21.12.2010, the cadre of AEOs/HDOs was placed in PB-2 with Grade Pay ₹4800 prospectively. It is also conceded that while re-fixing the pay in the revised grade pay, an error occurred whereby the pay of the applicant was fixed at a lower stage than admissible under the rules, resulting in monetary loss to the applicant from 21.12.2010 onwards.
c) The respondents further admit that upon verification of records in July 2019, the wrong fixation was detected and corrected, which gave rise to arrears of approximately ₹4.00 lakh (subsequently quantified as ₹4,66,869.85) on account of less pay and allowances drawn during the period 21.12.2010 to 31.10.2019. It is stated that the delay in release of arrears was procedural and not attributable to any fault of the applicant.
Digitally signed by HARSHIT YADAVDN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 10 :: O.A. No. 1344/2022
d) However, the respondents justify non-payment of arrears by contending that since the claim pertained to a period exceeding two years, administrative approval of the competent authority was required in terms of the Finance Department Circular dated 18.02.2021 relating to time-barred claims. It is stated that the matter was accordingly referred to the Administrative Department for guidance and sanction.
e) The respondents further submit that the Administrative Department, after seeking advice from the Finance Department, conveyed that the pay of the applicant may be re-fixed retrospectively without payment of arrears, in terms of U.O. No. FD-Code/187/2021-110(S) dated 10.08.2021. The said advice was reiterated vide subsequent communications dated 31.01.2022 and 05.09.2022, leading to return of the case without sanction for release of arrears.
f) While reiterating that the applicant's pay has been correctly re-
fixed, the respondents maintain that payment of arrears is not permissible in view of the Finance Department instructions Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 11 :: O.A. No. 1344/2022 governing old and time-barred claims. It is thus contended that the impugned communication does not suffer from any illegality and that the Original Application deserves dismissal.
4. Heard learned counsel for the parties and perused the pleadings made by them.
5. The controversy in the present Original Application lies in a narrow compass and is largely undisputed on facts. The applicant was appointed as Horticulture Development Officer on 06.09.2010 and, admittedly, his pay fixation was governed by the Addendum to SRO- 266 dated 31.08.2009. It is also not in dispute that pursuant to Government Order No. 296-F of 2010 dated 21.12.2010, the pay anomaly in respect of Horticulture Development Officers was removed and the cadre was placed in PB-2 ₹9300-34800 with Grade Pay ₹4800 prospectively.
6. It is an admitted position emerging from the pleadings of the respondents themselves that while implementing the aforesaid Government Order, the pay of the applicant was wrongly re-fixed at a lower stage than what was admissible under Rule 8 of SRO-266. This Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 12 :: O.A. No. 1344/2022 error was not attributable to the applicant in any manner and remained unnoticed for several years. Upon verification of records in the year 2019, the department itself detected the mistake and corrected the pay fixation of the applicant, which resulted in accrual of salary arrears amounting to ₹4,66,869.85 for the period from 21.12.2010 to 31.10.2019.
7. Thus, two foundational facts stand conclusively established: first, that the original fixation was erroneous and contrary to the governing rules; and second, that the error was rectified by the department on its own and not on account of any misrepresentation or fault on the part of the applicant.
8. Once these facts are admitted, the core issue that survives for determination is whether the respondents are legally justified in denying the arrears arising out of such correction by invoking the plea of limitation or time-bar under the General Financial Rules, 2017.
9. The Tribunal finds that the stand of the respondents is wholly misconceived and proceeds on an incorrect understanding of the Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 13 :: O.A. No. 1344/2022 relevant provisions of GFR-2017. Rule 295(1) clearly provides that arrears of a Government servant preferred within two years of becoming due shall be settled by the Drawing and Disbursing Officer or Accounts Officer after usual checks. The crucial expression is "becoming due". In the present case, the arrears did not become due in the year 2010; they became due only when the wrong fixation was detected and corrected in the year 2019. Prior to such correction, the applicant had no crystallised or enforceable claim for arrears because the department itself had not acknowledged the error.
10. Further, Rule 295(3)(i) of GFR-2017 specifically contemplates situations where claims have remained unsettled for more than two years and mandates that once the Head of Department is satisfied about the genuineness of the claim and valid reasons for delay exist, the same shall be paid after usual checks. In the present case, not only was the claim found genuine, but repeated recommendations were made by the Chief Horticulture Officer and the Director Horticulture for release of arrears. The delay was admittedly procedural and entirely departmental in nature.
Digitally signed by HARSHIT YADAV
DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 14 :: O.A. No. 1344/2022
11. The reliance placed by the respondents on Finance Department circulars relating to time-barred claims is misplaced. Executive instructions cannot override statutory rules. GFR-2017 itself provides an in-built mechanism for settlement of delayed or retrospective claims, particularly where the delay is attributable to administrative lapses. The impugned communication advising retrospective refixation without payment of arrears, therefore, runs contrary to the scheme of GFR-2017 and defeats the very purpose of correcting a wrong fixation.
12. More importantly, the Tribunal finds substance in the applicant's contention that once the department has accepted its own mistake and corrected the pay fixation, denial of consequential arrears would amount to penalising the employee for no fault of his. Such an approach offends basic principles of fairness and equity. The State, having committed an error in fixation of pay, cannot be permitted to retain the financial benefit flowing from that mistake at the cost of the employee. The doctrine that an employee should not suffer for the Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 15 :: O.A. No. 1344/2022 fault of the administration is well entrenched in service jurisprudence and squarely applies to the present case.
13. It is also relevant to note that there is no allegation of fraud, misrepresentation or suppression of facts against the applicant. The wrong fixation was purely administrative. In such circumstances, denial of arrears is neither supported by the rules nor justified on equitable considerations.
14. Viewed thus, the impugned communication dated 05.09.2022 advising refixation of pay without payment of arrears is arbitrary, unsustainable in law and liable to be set aside. The applicant is legally entitled to all consequential monetary benefits arising out of the corrected pay fixation.
15. For the foregoing reasons, the Original Application is allowed.
16. The impugned communication dated 05.09.2022 is quashed and set aside. The respondents are directed to release the salary arrears amounting to ₹4,66,869.85 in favour of the applicant, arising out of Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0 :: 16 :: O.A. No. 1344/2022 the corrected pay fixation for the period 21.12.2010 to 31.10.2019, along with all consequential benefits.
17. The aforesaid exercise shall be completed within a period of 12 weeks from the date of receipt of a copy of this order.
18. No order as to costs.
(RAJINDER SINGH DOGRA) Judicial Member /harshit / Digitally signed by HARSHIT YADAV DN: C=IN, O=Central Administrative Tribunal Jammu Bench, OU=Court master, PostalCode=180001, L=jammu, S= JAMMU AND KASHMIR, STREET="Wazarat Road, Opposite Chief Secretary Camp office Jammu Jandk", Phone= HARSHIT YADAV f43b1c5544466ac12d1b109be2e84ad03e43d7455ad4f908313774f070d1c28f, SERIALNUMBER= 317ab7a2f4cee67ef40cfd31d9f71e774ed64e83e889590de390c87f3d3efda8, [email protected], CN= HARSHIT YADAV Reason: I am the author of this document Location:
Date: 2026.02.06 12:03:56+05'30' Foxit PDF Reader Version: 2025.2.0