Central Administrative Tribunal - Ernakulam
P N Pushpangathan vs The Zonal Accounts Officer on 16 February, 2022
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CENTRAL ADMINISTRATIVE TRIBUNAL
ERNAKULAM BENCH
Original Application No. 180/00884/2017
Original Application No. 180/00936/2017
Original Application No. 180/00065/2018
Original Application No. 180/00078/2018
Original Application No. 180/00168/2018
Original Application No. 180/00630/2018
Original Application No. 180/00040/2019
Original Application No. 180/00045/2019
Wednesday, this the 16th day of February, 2022
CO RAM:
HON'BLE Mr. P. MADHAVAN, JUDICIAL MEMBER
HON'BLE Mr. K.V. EAPEN, ADMINISTRATIVE MEMBER
1. O.A No. 180/00884/2017
1. P. K. Devaky, Income Tax Inspector (Retd),
O/o. Addl. Commissioner of Income Tax, Range - 1, Ernakulam,
35/71, Jainivas, Aravindaksham Lane, North Janatha Road,
Palarivattom, Cochin - 682 025.
2. T. R. Vijayan, Income Tax Inspector (Rtd),
O/o. Addl. Commissioner of Income Tax, Aluva Range, Aluva,
Chithralayam, House No. VI/161, Temple Road (West),
Perumbavoor - 683 542. ..... Applicants
(By Advocate: Mr. Arun Raj S)
Versus
1. The Principal Chief Commissioner of Income Tax,
Central Revenue Buildings, I.S. Press Road, Kochi - 682 018.
2. The Zonal Accounts Officer, Central Board of Direct Taxes,
Kochi - 18.
3. Union of India represented by the Secretary to Government of India,
Department of Revenue, Ministry of Finance, North Block,
New Delhi - 110 001.
4. The Chairman, Central Board of Direct Taxes, North Block,
New Delhi - 110 001.
5. The Secretary, Department of Expenditure, Ministry of Finance,
North Block, New Delhi - 110 001. .... Respondents
(By Advocate: Ms. O. M. Shalina, SCGSC)
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2. O.A No.180/00936/2017
1. R. Prasannakumaran Nair, Income Tax Officer (Rtd)
O/o. Addl. Commissioner of Income Tax, Alappuzha Range, Alappuzha,
residing at No. 16/62A, Thylathu Puthen Veedu,
Kairali Lane, Near Chemmeen's Junction, Kochi - 682 005.
2. A.B. Indira Kumari, Income Tax Officer (Rtd), O/o Commissioner of
Income Tax (Central), Kochi, residing at Kalathil Thekkemadathil,
Ajay Nivas, Ayyampilly P.O., Ernakulam - 682 501.
3. V. Komalavally, Income Tax Officer (Rtd), O/o. Addl. Commissioner of
Income Tax, Range - 3, Kochi, residing at B - 202, Govind Apartment,
Kalthiparambil Road, Kochi - 682 016.
4. E. Vijayalakshmi, Income Tax Officer (Rtd), O/o. Deputy Commissioner
of Income Tax, Mattanchery, Range - 3, Kochi, residing at 37/949,
'Sanya', No.20, Fathima Church Lane, Elamkulam,
Kochi - 682 020. ..... Applicants
(By Advocate : Mr. Arun Raj S)
Versus
1. The Principal Chief Commissioner of Income Tax,
Central Revenue Buildings, I.S Press Road, Kochi - 682 018.
2. The Zonal Accounts Officer, Central Board of Direct Taxes,
Kochi - 682 018.
3. Union of India represented by the Secretary to Government of India,
Department of Revenue, Ministry of Finance,
North Block, New Delhi - 110 001.
4. The Chairman, Central Board of Direct Taxes,
North Block, New Delhi - 110 001.
5. The Secretary, Department of Expenditure, Ministry of Finance,
North Block, New Delhi - 110 001. ..... Respondents
(By Advocate : Mr. N. Anilkumar, Sr. PCGC)
3. O.A No.180/00065/2018
P. Sarojini Devi, D/o. Late M. N. Krishnan Nair, aged 74 years,
Income Tax Officer (Rtd), O/o. Addl. Commissioner of Income Tax, Kottayam,
Sreesyalam, Kumaranalloor P.O., Kottayam - 686 016. ..... Applicant
(By Advocates : Mr. Arun Raj)
Versus
1. The Principal Chief Commissioner of Income Tax,
Central Revenue Buildings, I.S Press Road, Kochi - 682 018.
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2. The Zonal Accounts Officer, Central Board of Direct Taxes,
Kochi - 682 018.
3. Union of India represented by the Secretary to Government of India,
Department of Revenue, Ministry of Finance,
North Block, New Delhi - 110 001.
4. The Chairman, Central Board of Direct Taxes,
North Block, New Delhi - 110 001.
5. The Secretary, Department of Expenditure, Ministry of Finance,
North Block, New Delhi - 110 001. ..... Respondents
[By Advocate : Ms. O. M. Shalina, SCGSC (R1-5)]
4. O.A 180/00078/2018
P. N. Pushpangathan, S/o. Late K. M. Nanu, aged 73 years, Income Tax
Inspector (Rtd), O/o. Addl. Commissioner of Income Tax, Thiruvalla,
Panickasserril House, Mallassery P.O, Pathanamthitta -
689 646. ..... Applicant
(By Advocate : Mr. Arun Raj)
Versus
1. The Zonal Accounts Officer, Central Board of Direct Taxes,
Kochi - 682 018.
2. The Principal Chief Commissioner of Income Tax,
Central Revenue Buildings, I.S. Press Road, Kochi - 682 018.
3. Union of India represented by the Secretary to Government of India,
Department of Revenue, Ministry of Finance, North Block,
New Delhi - 110 001.
4. The Chairman, Central Board of Direct Taxes,
North Block, New Delhi - 110 001.
5. The Secretary, Department of Expenditure, Ministry of Finance,
North Block, New Delhi - 110 001.
6. Chief Controller (Pension),
Central Pension Accounting Office, Government of India,
Trikkot - 2, Bhikaji Cama Place, New Delhi -
110 066. ..... Respondents
(By Advocate: Mr. N. Anilkumar, Sr. PCGC)
5. O.A No. 180/00168/2018
1. P. C. Sreenivasan, S/o. Late Chakrapani Kurup,
Aged 74 years, Income Tax Officer (Rtd)
(O/o the Additional Commissioner of Income Tax, Aluva)
Padinjattedath House, Koratty South P.O.
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Thrissur District - 680 308.
2. M.D. Xavier, S/o. Late M. V. Devasia, aged 74 years,
Income Tax Officer (Rtd) (O/o. Addl. Commissioner of Income Tax,
Range - 3, Kochi), Mannencheril House, Janatha Road,
Vytilla - 682 019. ..... Applicants
(By Advocate: Mr. Arun Raj S)
Versus
1. The Principal Chief Commissioner of Income Tax,
Central Revenue Buildings, I.S. Press Road, Kochi - 682 018.
2. The Zonal Accounts Officer, Central Board of Direct Taxes,
3rd Floor, San Juan Towers, Old Railway Station Road,
Kochi - 682 018.
3. Union of India represented by the Secretary to Government of India,
Department of Revenue, Ministry of Finance, North Block,
New Delhi - 110 001.
4. The Chairman, Central Board of Direct Taxes, North Block,
New Delhi - 110 001.
5. The Secretary, Department of Expenditure, Ministry of Finance,
North Block, New Delhi - 110 001.
6. Chief Controller (Pension), Central Pension Accounting Office,
Government of India, Trikkot - 2, Bhikaji Cama Place,
New Delhi - 110 066. ..... Respondents
(By Advocate: Mr. S. R. K. Prathap, ACGSC)
6. O.A. No. 180/00630/2018
1. K. G. P. Menon, S/o. Late C. P. Gopalapillai, aged 75 years,
Income Tax Officer (Rtd), (O/o the Additional Commissioner of Income
Tax, Range - 3, Kochi),
G-84, Panampily Nagar, Kochi - 682 036.
2. Parameswaran P, S/o. Late Padmanabhan, aged 74 years,
Tax Recovery Officer (Rtd), (O/o Addl. Commissioner of Income Tax
Aluva Range, Aluva)
Rangasmitham (H), Behind KWA Godown,
Kaduvai, Perumbavoor - 683 542. .... Applicants
(By Advocate: Mr. Arun Raj S)
Versus
1. The Principal Chief Commissioner of Income Tax,
Central Revenue Buildings, I.S. Press Road, Kochi - 682 018.
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2. The Zonal Accounts Officer, Central Board of Direct Taxes,
3rd Floor, San Juan Towers, Old Railway Station Road,
Kochi - 682 018.
3. Union of India represented by the Secretary to Government of India,
Department of Revenue, Ministry of Finance, North Block
New Delhi - 110 001.
4. The Chairman, Central Board of Direct Taxes, North Block,
New Delhi - 110 001.
5. The Secretary, Department of Expenditure, Ministry of Finance,
North Block, New Delhi - 110 001.
6. Chief Controller (Pension), Central Pension Accounting Office,
Government of India, Trikkot - 2, Bhikaji Cama Place,
New Delhi - 110 066. ..... Respondents
(By Advocate: Mr. N. Anilkumar, Sr. PCGC)
7. O.A 180/00040/2019
A. V. Mariamma, D/o. Late V. K. Varghese, Income Tax Officer (Rtd),
From O/o Addl. Commissioner of Income Tax, Trivandrum,
T.C. 15/534, Puthenpurayil, C.S.M Nagar, House No. 69, Edappazhanji,
Sasthamangalam P.O, Thiruvananthapuram - 695 010. ..... Applicant
(By Advocate: Mr. Arun Raj S)
versus
1. The Principal Chief Commissioner of Income Tax,
Central Revenue Buildings, I.S. Press Road, Kochi - 682 018.
2. The Zonal Accounts Officer, Central Board of Direct Taxes,
3rd Floor, San Juan Towers, Old Railway Station Road,
Kochi - 682 018.
3. Union of India represented by the Secretary to Government of India,
Department of Revenue, Ministry of Finance, North Block
New Delhi - 110 001.
4. The Chairman, Central Board of Direct Taxes, North Block,
New Delhi - 110 001.
5. The Secretary, Department of Expenditure, Ministry of Finance,
North Block, New Delhi - 110 001.
6. Chief Controller (Pension), Central Pension Accounting Office,
Government of India, Trikkot - 2, Bhikaji Cama Place,
New Delhi - 110 066. ..... Respondents
[By Advocate: Ms. O. M. Shalina, SCGSC (R1-6)]
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O.A No.180/00045/2019
1. Thankappan P.A, S/o. Late P. I. Ayyappan, Income Tax Inspector(Retd.)
Rtd from O/o Addl. Commissioner of Income Tax, Alappuzha Range,
Alappuzha, Residing at Manjusha, Alissery Ward,
Alappuzha - 688 001.
2. K. M. Achamma, D/o Late K. Mathew, Income Tax Inspector (Rtd)
from O/o Joint Commissioner of Income Tax, Spl Range (Asst),
Kottayam residing at Kochuchalathu House, Kalathilpady,
Vadavathoor P.O, Kottaya - 686 010. ..... Applicants
(By Advocate : Mr. Arun Raj S)
Versus
1. The Principal Chief Commissioner of Income Tax,
Central Revenue Buildings, I.S Press Road, Kochi - 682 018.
2. The Zonal Accounts Officer, Central Board of Direct Taxes,
Kochi.
3. Union of India represented by the Secretary to Government of India,
Department of Revenue, Ministry of Finance,
North Block, New Delhi - 110 001.
4. The Chairman, Central Board of Direct Taxes,
North Block, New Delhi - 110 001.
5. The Secretary, Department of Expenditure, Ministry of Finance,
North Block, New Delhi - 110 001.
6. Chief Controller (Pension), Central Pension Accounting Office,
Government of India, Trikkot - 2, Bhikaji Cama Place,
New Delhi - 110 066. ..... Respondents
(By Advocate : Mr. Thomas Mathew Nellimoottil, Sr. PCGC)
These applications having been heard on 05.01.2022, the Tribunal on
16.02.2022 delivered the following :
ORDER
Per : Mr. P. MADHAVAN, JUDICIAL MEMBER -
The applicants have filed the OAs seeking the following reliefs:
-7-O.A No. 180/00884/2017 "i) To call for the records leading to the issuance of Annexure A9 and Annexure A9 passed by the 1st respondent and Annexure A10 issued by the 2nd respondent and to quash the same;
ii) To declare that the upgraded pay scales for the post of Income Tax Inspectors in the Department of Revenue, CBDT as ordered in Annexure A1 and A2 be notionally given effect to from 1.1.1996 as has been given to comparable posts in various others in the Railway accounts and those in the organized Accounts cadre.
iii) To declare that the applicants are entitled for notional fixation with retrospective effect from 1.1.1996 of the upgraded pay scale of Rs. 6500-
10500 as ordered in Annexure A1 and A2 and for the grant of consequential/actual financial benefits from 21.4.2004.
iv) Direct the respondents to fix the pay of the applicants in the post of Inspector of Income Tax in the pay scale of Rs. 6500-10500 notionally with effect from 1.1.1996 and increments applicable to that scale be allowed notionally in that pay scale from time to time.
v) To direct the respondents to re-fix the applicants pension and other pensionary benefits in accordance with the revision of pay to be effected as per relief mentioned in (iv) above,
vi) To direct the respondents to pay to the applicants the arrears of the above revised pension and other pensionary benefits due from 21.4.2004.
And
vii) To issue such other orders as this Honourable Tribunal may deem fit to grant in the facts and circumstances of the case."
O.A No.180/00936/2017 "i) To call for the records leading to the issuance of Annexure A12 to A15 passed by the 1st respondent and to quash the same;
ii) To declare that the upgraded pay scales for the posts of Income Tax Inspectors and Income Tax Officers, Department of Revenue, CBDT as ordered in Annexure A1 and A2 be notionally given effect to from 1.1.1996 as has been given to comparable posts in various others in the Railway accounts and those in the organized Accounts cadre and to grant consequential/actual benefits from 21.4.2004.
iii) To declare that the applicants are entitled for notional fixation of the upgraded pay scale of Rs. 6500-10,500 applicable to Income Tax Inspectors with effect from 1.1.1996 and thereafter for the upgraded pay scale of Rs. 7500-12000 applicable to Income Tax Officers from 18.6.2001 viz. the date of the promotion of the applicants as Income Tax Officers and entitled for consequential/actual financial benefits from 21.4.2004.
iv) To declare that the applicants are entitled to file necessary options wherever applicable in the new scales;
v) Direct the respondents to fix the pay of the applicants in the post of Inspector of Income Tax in the upgraded pay scale of Rs. 6500-10500 notionally with effect from 1.1.1996 and increments applicable to that -8- scale be allowed notionally in that pay scale from time to time up to the date of promotion (18.6.2001) as Income Tax Officer.
vi) Direct the respondents to consequentially re-fix the applicants pay in the post of Income Tax Officers in the upgraded pay scale of Rs. 7500- 12000 notionally from 18.6.2001 viz. the date of the promotion of the applicants as Income Tax Officer and increments applicable to that scale be allowed notionally in that pay scale from time to time and actual financial benefits allowed with effect from 21.4.2004.
vii) Direct the respondents to re-fix the pay of the applicants 1 to 3 with effect from 1.1.2006 under the 6th CPC in the pay band of Rs. 9300-34,800 with the Grade Pay of Rs. 5400 from the respective dates with reference to the pay arrived at as mentioned in relief (vi) above.
viia) Direct the respondents to re-fix the pay of the 4th applicant with effect from 1.1.2006 under the 6th CPC in the pay band of Rs. 9300-34,800 with the Grade Pay of Rs.4800 with reference to the pay arrived at as mentioned in the relief relief (vi) above.
viii) Direct the respondents to pay to the applicants 1 to 3 the arrears of salary and allowances directed to be granted consequent on such re- fixation of pay as mentioned in reliefs (vi) and (vii) above;
viiia) Direct the respondents to pay to the 4th applicant the arrears of salary and allowances directed to be granted consequent on such re- fixation of pay as mentioned in reliefs (vi) and (viia) above;
ix) To direct the respondents to re-fix the pension and other pensionary benefits of applicants 1 to 3 in accordance with the revision of pay to be effected as per the reliefs (v) (vi) and (vii) above;
ixa) To direct the respondents to re-fix the pension and other pensionary benefits of the 4th applicant in accordance with the revision of pay to be effected as per the reliefs (v) (vi) and (viia) above;
x) To direct the respondents to pay/disburse to the applicants 1 to 3 the arrears of pension determined as per the relief (ix) above and due from the next day of their respective retirement dates and also to disburse all other consequential pensionary benefits.
xa) To direct the respondents to pay/disburse to the 4th applicant the arrears of pension determined as per the relief (ixa) above and also to disburse all other consequential pensionary benefits.
And
xi) To issue such other orders as this Honourable Tribunal may deem fit to grant in the facts and circumstances of the case."
O.A 180/00065/2018 "i) To call for the records leading to the issuance of Annexure A6 passed by the 1st respondent and to quash the same;
ii) To declare that the upgraded pay scales for the posts of Income Tax Inspectors and Income Tax Officers, Department of Revenue, CBDT as ordered in Annexure A1 and A2 be notionally given effect to from 1.1.1996 as has been given to comparable posts in various others in the -9- Railway accounts and those in the organized Accounts cadre and to grant consequential/actual benefits from 21.4.2004.
iii) To declare that the applicant is entitled for notional fixation of the upgraded pay scale of Rs. 6500-10,500 applicable to Income Tax Inspectors with effect from 1.1.1996 and thereafter for the upgraded pay scale of Rs. 7500-12000 applicable to Income Tax Officers from 29.11.2001 viz. the date of the promotion of the applicant as Income Tax Officer and entitled for consequential/actual financial benefits from 21.4.2004.
iv) To declare that the applicant is entitled to file necessary options wherever applicable in the new scales;
v) Direct the respondents to fix the pay of the applicant in the post of Inspector of Income Tax in the upgraded pay scale of Rs. 6500-10500 notionally with effect from 1.1.1996 and increments applicable to that scale be allowed notionally in that pay scale from time to time up to the date of promotion (29.11.2001) as Income Tax Officer.
vi) Direct the respondents to consequentially re-fix the applicant's pay in the post of Income Tax Officer in the upgraded pay scale of Rs. 7500- 12000 notionally from 29.11.2001 viz. the date of the promotion of the applicant as Income Tax Officer and increments applicable to that scale be allowed notionally in that pay scale from time to time.
vii) To direct the respondents to re-fix the applicant's pension and other pensionary benefits in accordance with the revision of pay to be effected as per relief mentioned in (vi) above and pay the actual benefits;
viii) To declare that the applicant is entitled for the grade pay of Rs. 4800/- as per the 6th CPC while working out the pension as on 1.1.2006;
ix) Direct the respondents to re-fix the pension of the applicant as per the 6th CPC in the pay band of Rs. 9300-34,800 with the Grade Pay of Rs. 4800.
x) Direct the respondents to pay/disburse to the applicant, the arrears of pension and other consequential benefits.
And
xi) To issue such other orders as this Honourable Tribunal may deem fit to grant in the facts and circumstances of the case." O.A 180/00078/2018 "i) To call for the records leading to the issuance of Annexure A6 by the 2nd respondent and to quash the same;
ii) To declare that the applicant who retired as Income Tax Inspector in the pre-revised scale of Rs. 6500-200-10500 is entitled to the Grade Pay of Rs. 4600/- in the pay band-2 (9300-34800) while fixing the revised pension as on 1.1.2006;
iii) Direct the respondents to pass orders granting the applicant the Grade pay of 4600/- in the pay band-2 (9300-34800) while fixing the revised pension as on 1.1.2006 and to grant consequential benefits;
-10-iv) To direct the office of the 6th respondent to issue the revised pension payment order (PPO) to the applicant revising the Grade Pay and fixing the same at Rs. 4600 as on 1.1.2006;
And
v) To issue such other orders as this Honourable Tribunal may deem fit to grant in the facts and circumstances of the case."
O.A 180/00168/2018 "i) To call for the records leading to the issuance of Annexure A12 and A13 orders passed by the 1st respondent and to quash the same;
ii) To declare that the upgraded pay scales for the posts of Income Officers, Department of Revenue, CBDT as ordered in Annexure A1 and A2 be notionally given effect to from 1.1.1996 as has been given to comparable posts in various others in the Railway accounts and those in the organized Accounts cadre and to grant consequential/actual benefits from 21.4.2004.
iii) To declare that the applicants are entitled for notional fixation of the upgraded pay scale of Rs. 7500-12,000 applicable to Income Tax Officers with effect from 1.1.1996 and entitled for consequential/actual financial benefits from 21.4.2004.
iv) To declare that the applicants are entitled to file necessary options wherever applicable in the new scales;
v) Direct the respondents to fix the pay of the applicants in the post of Income Tax Officer in the upgraded pay scale of Rs. 7500-12000 notionally with effect from 1.1.1996 and increments applicable to that scale be allowed notionally in that pay scale from time to time.
vi) To direct the respondents to re-fix the applicants pension and other pensionary benefits in accordance with the revision of pay to be effected as per relief mentioned in (v) above and pay the actual benefits;
vii) To declare that the applicants are entitled for the grade pay of Rs. 5400/- as per the 6th CPC while working out the pension as on 1.1.2006;
viii) Direct the respondents to re-fix the pension of the applicants as per the 6th CPC in the pay band of Rs. 9300-34,800 with the Grade Pay of Rs. 5400.
ix) To direct the respondents/office of the 6th respondent to issue the Revised Pension Payment Order (PPO) to the applicants revising the pension including the fixation of Grade Pay at Rs. 5400 as on 1.1.2006.
x) Direct the respondents to pay to the applicants 1 and 2 the arrears of salary and allowances directed to be granted consequent on such re- fixation of pay and pension;
xi) Direct the respondents to pay/disburse to the applicants, the arrears of pension and other consequential benefits.
And
xii) To issue such other orders as this Honourable Tribunal may deem fit to grant in the facts and circumstances of the case."
-11-O.A 180/00630/2018 "i) To call for the records leading to the issuance of Annexure A12 and A13 orders passed by the 1st respondent and to quash the same;
ii) To declare that the upgraded pay scales for the posts of Income Officers, Department of Revenue, CBDT as ordered in Annexure A1 and A2 be notionally given effect to from 1.1.1996 as has been given to comparable posts in various others in the Railway accounts and those in the organized Accounts cadre and to grant consequential/actual benefits from 21.4.2004.
iii) To declare that the applicants are entitled for notional fixation of the upgraded pay scale of Rs. 6500-10500 applicable to Income Tax Inspectors with effect from 1.1.1996 and thereafter for the upgraded pay scale of Rs. 7500-12,000 applicable to Income Tax Officers from 4.6.1997 in the cast of 1st applicant and 31.5.1996 in the case of 2nd applicant viz. the date of the promotion of the applicants as Income Tax Officers and entitled for consequential/actual financial benefits from 21.4.2004.
iv) To declare that the applicants are entitled to file necessary options wherever applicable in the new scales;
v) Direct the respondents to fix the pay of the applicants 1 and 2 in the post of Inspector of Income Tax in the upgraded pay scale of 6500- 10500 notionally with effect from 1.1.1996 and the related benefits;
vi) Direct the respondents to fix the pay of the applicants 1 and 2 in the post of Income Tax Officer in the upgraded pay scale of Rs. 7500- 12000 notionally with effect from 4.6.1997 and 31.5.1996 respectively (the date of promotion as ITO) and increments applicable to that scale be allowed notionally in that pay scale from time to time.
vii) To direct the respondents to re-fix the applicants pension and other pensionary benefits in accordance with the revision of pay to be effected as per relief mentioned in (vi) above and pay the actual benefits;
viii) To declare that the applicants are entitled for the grade pay of Rs. 5400/- as per the 6th CPC while working out the pension as on 1.1.2006;
ix) Direct the respondents to re-fix the pension of the applicants as per th the 6 CPC in the pay band of Rs. 9300-34,800 with the Grade Pay of Rs. 5400.
x) To direct the respondents/office of the 6th respondent to issue the Revised Pension Payment Order (PPO) to the applicants revising the pension including the fixation of Grade Pay at Rs. 5400 as on 1.1.2006.
xi) Direct the respondents to pay to the applicants 1 and 2 the arrears of salary and allowances directed to be granted consequent on such re- fixation of pay and pension;
xii) Direct the respondents to pay/disburse to the applicants, the arrears of pension and other consequential benefits.
And
xiii) To issue such other orders as this Honourable Tribunal may deem fit to grant in the facts and circumstances of the case."
-12-O.A 180/00040/2019 "i) To call for the records leading to the issuance of Annexure A8 order passed by the 1st respondent and to quash the same;
ii) To declare that the upgraded pay scales for the posts of Income Officers, Department of Revenue, CBDT as ordered in Annexure A1 and A2 be notionally given effect to from 1.1.1996 as has been given to comparable posts in various others in the Railway accounts and those in the organized Accounts cadre and to grant consequential/actual benefits from 21.4.2004.
iii) To declare that the applicants are entitled for notional fixation of the upgraded pay scale of Rs. 7500-12,000 applicable to Income Tax Officers with effect from 1.1.1996 and thereafter in teh pay scale of Rs. 8000-13500 with effect from 1.1.2000 (i.e. after completion of 4 years as ITO) and entitled for consequential/actual financial benefits from 21.4.2004.
iv) To declare that the applicants are entitled to file necessary options wherever applicable in the new scales;
v) Direct the respondents to fix the pay of the applicants in the post of Income Tax Officer in the upgraded pay scale of Rs. 7500-12000 notionally with effect from 1.1.1996 and thereafter in the pay scale of Rs. 8000-13500 with effect from 1.1.2000 (after completion of 4 years as ITO) and the increments applicable to that scale be allowed notionally in that pay scale from time to time.
vi) To direct the respondents to re-fix the applicants pension and other pensionary benefits in accordance with the revision of pay to be effected as per relief mentioned in (v) above and pay the actual benefits;
vii) To declare that the applicants are entitled for the grade pay of Rs. 5400/- as per the 6th CPC while working out the pension as on 1.1.2006;
viii) Direct the respondents to re-fix the pension of the applicants as per the 6th CPC in the pay band of Rs. 9300-34,800 with the Grade Pay of Rs. 5400.
ix) To direct the respondents/office of the 6th respondent to issue the Revised Pension Payment Order (PPO) to the applicants revising the pension including the fixation of Grade Pay at Rs. 5400 as on 1.1.2006.
x) Direct the respondents to pay to the applicants 1 and 2 the arrears of salary and allowances directed to be granted consequent on such re- fixation of pay and pension;
xi) Direct the respondents to pay/disburse to the applicants, the arrears of pension and other consequential benefits.
And
xii) To issue such other orders as this Honourable Tribunal may deem fit to grant in the facts and circumstances of the case."
-13-O.A 180/00045/2019 "i) To call for the records leading to the issuance of Annexure A6 & Annexure A7 passed by the 1st respondent and to quash the same;
ii) To declare that the upgradation of pay scales for the posts of Income Tax Inspector and Income Tax Officers, Department of Revenue, CBDT mentioned in Annexure A1 and A2 be fixed w.e.f. 1.1.1996 on notional basis and to grant consequential/actual benefits from 21.4.2004.
iii) Direct the respondents to fix the pay of the applicants in the post of Inspector of Income Tax Officer in the pay scale of Rs. 6500-10500 notionally with effect from 1.1.1996 and increments applicable to that scale notionally in that pay scale from time to time.
iv) To declare that the applicant who retired as Income Tax Inspector is entitled to the grade pay of Rs.4600/- in the pay band-2 (9300-34800) while fixing the revised pension as on 1.1.2006;
v) Direct the respondents to pass orders granting the applicant the Grade Pay of 4600/- in the Pay Band-2 (9300-34800) while fixing the revised pension as on 1.1.2006 and to grant consequential benefits;
vi) To direct the respondents to re-fix the applicants pension and other pensionary benefits in accordance with the revision of pay to be effected as per relief mentioned in (iii) above,
vii) To direct the respondents to pay to the applicants the arrears of revised pension and other pensionary benefits due from 21.4.2004, And
viii) To issue such other orders as this Honourable Tribunal may deem fit to grant in the facts and circumstances of the case."
2. Since the dispute in all these cases relates to one and the same subject, these OAs are considered together and are being disposed of by this common order. For the sake of convenience the facts of OA No. 180-884-2017 is taken up for consideration.
3. The applicants in OA No. 180-884-2017 are retired Income Tax Inspectors. The applicants had given a representation to the 1st respondent seeking implementation of the relief granted by the Mumbai Bench of the Tribunal in OA No. 86 of 2008. However, the respondents did not allow the same stating that the applicants were not parties to the said case and the Government has not implemented the order so far. The impugned order -14- issued by the Principal Commissioner of Income Tax is produced as Annexure A10.
4. The applicants retired from the respondents' office on superannuation.
The 1st applicant retired on 31.7.2003 and the 2nd applicant retired on 31.10.2003. The 1st applicant was promoted to the post of Inspector of Income Tax with effect from 29.9.1995 and the 2nd applicant was promoted as Inspector of Income Tax with effect from 16.12.1991. The pay scale of Income Tax Inspectors was revised to Rs. 5,500-9,000/- under the Vth CPC with effect from 1.1.1996. The applicants pension were fixed on the basis of the above scale which was later revised to Rs. 10,092/- in order to give effect to the recommendations of the VIth CPC. While arriving at the revised pension based on the VIth CPC recommendations, the applicants were placed in the pay band of Rs. 9,300-34,800/- with Grade Pay of Rs. 4,200/-. The pay scales of Income Tax Officers were upgraded from Rs. 6,500-10,500/- to Rs. 7,500-12,000/- and that of the Income Tax Inspectors from Rs. 5,500- 9,000/ to Rs. 6,500-10,500/- with effect from 21.4.2004. The said order is produced as Annexure A2. The prospective revision of pay with effect from 21.4.2004 was challenged by the Income Tax Gazetted Officer's Association, Mumbai before the Mumbai Bench of the Tribunal by filing OA No. 86 of 2008. Since the case was filed by the association the applicants were waiting for the decision in the said case. The Mumbai Bench of the Tribunal after going into the merits of the case held that the decision to give prospective effect to the revised pay scale as stated in Annexures A1 and A2 are arbitrary and illegal and the revised pay shall be fixed with effect from 1.1.1996 on a notional basis as has been given in various Railway -15- Accounts and those in the Organized Accounts cadre. The Mumbai Bench of the Tribunal further held that the members of the association are entitled to arrears of pay and allowances arising therefrom. A true copy of the said order dated 17.1.2012 is produced as Annexure A3. The applicants had given representation on the basis of the said decision but the respondents had not acceded to it. Aggrieved by the inaction on the part of the respondents the applicants had filed the above OAs.
5. The Additional Commissioner of Income Tax had filed a detailed reply on behalf of the respondents. According to them the Mumbai Bench of the Tribunal had passed an order dated 17.1.2012 in OA No. 86 of 2008 and according to them the said order was not implemented so far as the respondents have challenged the said order in WP No. 25148 of 2012 which is pending for hearing before the Hon'ble High Court. The Government has not implemented the said order till date. According to them the revision of pension has to be done from the office of ZAO, Kochi. The applicants' pension is also governed by the DoP&T OM dated 28.1.2013 and as per the concordance table attached to the said OM. According to the respondents these applicants were not parties to OA No. 86 of 2008 and they are not entitled to get the benefits as the Government has not taken a decision in the matter.
6. When the matter came up for consideration the counsel appearing for the applicants submitted that this is a matter squarely covered by the decision of the Mumbai Bench of the Tribunal in Income Tax Gazetted Officer's Association & Anr. v. Union of India & Ors. - OA No. 86 of 2008 and the applicants herein are also entitled to get the same relief since it -16- is a judgment in rem and the relief is granted on the application of the association members.
7. The respondents even though admit the order of the Mumbai Bench of the Tribunal dated 17.1.2012 referred (supra), they submitted that the matter was taken up in appeal before the Hon'ble High Court in WP No. 25148 of 2012 and matter it is still pending for hearing before the Hon'ble High Court.
8. We have heard the learned counsel appearing for the applicants and the learned counsel appearing for the respondents in these cases. From the above submissions, it appears that the order passed in OA No. 86 of 2008 is being challenged before the Hon'ble High Court of Mumbai in WP No. 25148 of 2012 and the law has not attained its finality. On a reading of the order passed in OA No. 86 of 2008 it can be seen that the Tribunal held as follows:
"27. In view of the above, the OA succeeds. It is declared that the decision to give prospective effect to the revised pay scale of the Income Tax Officers in the grade of Rs. 7450-12000 is arbitrary and illegal. The applicants are entitled to have their pay scale fixed w.e.f. 1.1.1996 on notional basis, as has been given to various others in the Railway Accounts and those in the Organized Accounts cadre. The applicants (members of the applicant No. 1 association) are entitled to arrears of pay and allowances arising therefrom. Respondents are directed to pass suitable orders in this regard and also make available the arrears of pay and allowances to all the affected officers."
So far the Government has not implemented the said order and awaiting the order of the Hon'ble High Court of Mumbai in the Writ Petition No. 25148 of 2012 filed by the respondents.
9. In view of the above, since all the applicants are similarly situated to the applicants in OA No. 86 of 2008 they are entitled to get the benefit of the -17- order passed by the Mumbai Bench of the Tribunal in OA No. 86 of 2008.
We accordingly, direct the respondents to consider the case of the applicants on the basis of the decision taken by the Hon'ble High Court of Mumbai in WP No. 25148 of 2012. If the above Writ Petition No. 25148 of 2012 is decided in favour of the applicants then the respondents shall implement the order passed by the Mumbai Bench of the Tribunal in OA No. 86 of 2008 as well as on the basis of the decision of the Hon'ble High Court of Mumbai in WP No. 25148 of 2012.
10. Accordingly, the Original Applications are disposed of as above. No order as to costs.
(Dated this the 16th day of February, 2022)
(K.V. EAPEN) (P. MADHAVAN)
ADMINISTRATIVE MEMBER JUDICIAL MEMBER
"SA"
-18-
O.A No. 180/00884/2017
Annexure A1- A true copy of the O.M F. No. 6/73/98-IC dated 21.04.2004 issued by the Department of Expenditure, Ministry of Finance, Government of India upgrading the Pay Scales of the Posts in CBDT and CBEC.
Annexure A2- True copy of F.No. A 41015/59/2002 Ad. VII dated 22.04.2004 issued by the Central Board of Direct Taxes, New Delhi.
Annexure A3- True copy of the order dated 17.01.2012 passed in O.A 86/2008 passed by the Hon'ble Central Administrative Tribunal, Mumbai Bench, Mumbai.
Annexure A4- True copy of the representation dated 23.04.2012 submitted by the 1st applicant to the 1st respondent.
Annexure A5- True copy of the representation dated 28.07.2016 submitted by the 1st applicant to the 1st respondent.
Annexure A6- True copy of the representation dated 28.07.2016 submitted by the 2nd applicant to the 1st respondent.
Annexure A7- True copy of the representation dated 28.12.2016 submitted by the 1st applicant to the 1st respondent.
Annexure A8- A true copy of the order dated 19.04.2017 issued to the 1st applicant from the office of the 1st respondent.
Annexure A9- A true copy of the order dated 19.04.2017 issued to the 2nd applicant from the office of the 1st respondent.
Annexure A10- A true copy of the letter No. ZAO/CHN/Adm./2017-18/04 dated 09.04.2017 issued by the 2nd respondent.
Annexure A11- True copy of the O.M. No. 38/86/03-P&PW(A) dated 5th November 2008 issued by the Department of P&PW, Government of India.
Annexure A12- True copy of the Office Memorandum dated 01.09.2008 issued by the Ministry of Personnel, Public Grievances & Pensions, Department of Pension & Pensioner's Welfare, Government of India.
Annexure A13- True copy of the O.M No. 38/33/12-P&PW(A) dated 04.01.2019 issued by Ministry of Personnel, PG & Pension, Government of India.
Annexure R1- True copy of O.M. No. 38/37/08-P&PW(A) dated 28.01.2013.
Annexure R2- True copy of O.M. No. 38/37/08-P&PW(A) dated 01.09.2008.
Annexure R3- True copy of Order of the Hon'ble CAT, Ernakulam Bench in O.A No. 960/2017 filed by A.D. Janardhanan Nair.
Annexure R4- True copy of Judgment of the Hon'ble Supreme Court in 22.03.2018 in Civil Appeal No. 3173/2018 filed by R. Sethumadhavan.
-19-Annexure R5- True copy of Judgment of the Hon'ble Supreme Court in 23.11.2006 in Civil Appeal No. 3174/2006 filed by K. S. Krushnaswamy.
O.A 180/00936/2017 Annexure A1- True copy of the O.M F. No. 6/37/98-IC dated 21.04.2004 issued by the Department of Expenditure, Ministry of Finance, Government of India upgrading the Pay Scales of the Posts in CBDT and CBEC.
Annexure A2- True copy of F.No. A 41015/59/2002- Ad. VII dated 22.04.2004 issued by the Central Board of Direct Taxes, New Delhi.
Annexure A3- True copy of the order dated 17.01.2012 passed in O.A 86/2008 passed by the Hon'ble Central Administrative Tribunal, Mumbai Bench, Mumbai.
Annexure A4- True copy of the order dated 18.06.2001 issued by the Chief Commissioner of Income Tax, Kochi promoting the applicants as Income Tax Officers.
Annexure A5- True copy of the representation dated 04.07.2016 submitted by the 1st applicant to the 1st respondent.
Annexure A6- True copy of the representation dated 04.07.2016 submitted by the 2nd applicant to the 1st respondent.
Annexure A7- True copy of the representation dated 04.07.2016 submitted by the 3rd applicant to the 1st respondent.
Annexure A8- True copy of the representation dated 17.04.2017 submitted by the 4th applicant to the 1st respondent.
Annexure A9- True copy of the reminder letter dated 19.12.2016 submitted by the 1st applicant to the 1st respondent.
Annexure A10- True copy of the reminder letter dated 19.12.2016 submitted by the 2nd applicant to the 1st respondent.
Annexure A11- True copy of the reminder letter dated 19.12.2016 submittted by the 3rd applicant to the 1st respondent.
Annexure A12- True copy of the order dated 11.05.2017 issued to the 1st applicant from the office of the 1st respondent dismissing the representation.
Annexure A13- True copy of the order dated 11.05.2017 issued to the 2nd applicant from the office of the 1st respondent dismissing the representation.
Annexure A14- True copy of the order dated 11.05.2017 issued to the 3rd applicant from the office of the 1st respondent dismissing the representation.
Annexure A15- True copy of the order dated 31.05.2017 issued to the 4th applicant from the office of the 1st respondent dismissing the representation.
-20-Annexure A16- True copy of the O.M No. 38/86/03-P&PW(A) dated 5th November 2008 issued by the Department of P&PW, Government of India.
Annexure A17- True copy of the Office Memorandum dated 01.09.2008 issued by the Ministry of Personnel, Public Grievances and Pensions, Department of Pension & Pensioner's Welfare, Government of India.
Annexure A18- True copy of the letter F. No. HRD/CM/175/15/2008-09/324 dated 06.03.2009 Central Board of Direct Taxes, Ministry of Finance, Government of India.
Annexure A19- True copy of the clarification dated 14.09.2009 issued by Central Board of Direct Taxes, Ministry of Finance, Government of India.
O.A 180/00065/2018 Annexure A1- True copy of the O.M. F. No. 6/37/98-IC dated 21.04.2004 issued by the Department of Expenditure, Ministry of Finance, Government of India upgrading the Pay Scales of the Posts in CBDT and CBEC.
Annexure A2- True copy of F. No. A 41015/59/2002-Ad VII dated 22.04.2004 issued by the Central Board of Direct Taxes, New Delhi.
Annexure A3- True copy of the order dated 17.01.2012 passed in O.A 86/2008 passed by the Hon'ble Central Administrative Tribunal, Mumbai Bench, Mumbai.
Annexure A4- True copy of the representation dated 09.08.2016 submitted by the applicant to the 1st respondent.
Annexure A5- True copy of the representation dated 02.12.2016 submitted to the 1st respondent by the applicant.
Annexure A6- True copy of the order dated 11.05.2017 issued to the applicant from the office of the 1st respondent dismissing the representation dated 02.12.2016.
Annexure A7- True copy of the Office memorandum dated 01.09.2008 issued by the Ministry of Personnel, Public Grievances & Pensions, Department of Pension & Pensioner's Welfare, Government of India.
O.A 180/00078/2018 Annexure A1- True copy of the representation dated 11.05.2016 filed by the applicant before the 1st respondent.
Annexure A2- True copy of the letter dated 29.06.2016 issued by the 1st respondent to the applicant declining to grant the relief sought.
Annexure A3- True copy of the pension payment order dated 08.11.2010 and 19.05.2014 issued to the applicant by the Pay & Accounts Officer.
Annexure A4- True copy of the representation dated 10.08.2016 submitted to the 2nd respondent by the applicant.
-21-Annexure A5- True copy of the letter F.No. 42/05/2016-P&PW(G) dated 08.08.2016 issued by the Department of Pension & Pensioners' Welfare, Ministry of Personnel, Public Grievances & Pensions, Government of India along with the relevant pages of the minutes of the meeting of Standing Committee of Voluntary Agencies (SCOVA).
Annexure A6- True copy of the order dated 11.05.2017 issued to the applicant from the office of the 2nd respondent dismissing the representation dated 10.08.2016.
Annexure A7- True copy of the O.M. Dated 13.11.2009 issued by the Department of Expenditure, Ministry of Finance, Government of India.
Annexure A8- True copy of the print out of the Designation and Pay scales of various posts published by the Income Tax Department in their official website.
Annexure A9- True copy of the O.M. No. 38/33/12-P&PW(A) dated 04.01.2019 issued by the Ministry of Personnel, PG & Pension, Government of India.
Annexure A10- True copy of OM No. 30-1/33 (O) 2016-IC/E-IIIA dated 22.05.2019 issued by the Ministry of Finance Department of Expenditure, Government of India.
Annexure A11- True copy of the O.M. No. 38/33/12-P&PW(A) dated 09.07.2019 issued by the Ministry of Personnel, PG & Pensions, Department of Pensions & Pensioners Welfare, Government of India.
Annexure A12- True copy of the Office memorandum dated 01.09.2008 issued by the Ministry of Personnel, Public Grievances & Pensions, Department of Pension & Pensioner's Welfare, Government of India.
Annexure R1- True copy of O.M. No. 38/37/08-P&PW(A) dated 01.09.2008.
Annexure R2- True copy of O.M. No. 38/37/08-P&PW(A) dated 28.01.2013.
Annexure R3- True copy of the letter dated 14.02.2018 issued by the Zonal Accounts Officer.
Annexure R4- True copy of Order of the Hon'ble CAT, Ernakulam bench in O.A No. 960/2017 filed by A.D. Janardhanan Nair.
Annexure R5- True copy of Judgment of the Hon'ble Supreme Court in 22.03.2018 in Civil Appeal No. 3173/2018 filed by R. Sethumadhavan.
Annexure R6- True copy of Judgment of the Hon'ble Supreme Court in 23.11.2006 in Civil Appeal No. 3174/2006 filed by K.S. Krishnaswamy.
Annexure R7- True copy of revised basic pay by Zonal Accounts Officer, CBDT, Kochi vide letter No. ZAO/CHN/REV/PEN/2019-20/1020-1022 dated 22.10.2019.
-22-O.A 180/00168/2018 Annexure A1- True copy of the O.M. F.No. 6/37/98-IC dated 21.04.2004 issued by the Department of Expenditure, Ministry of Finance, Government of India upgrading the Pay Scales of the Posts in CBDT and CBEC.
Annexure A2- True copy of F.No. A 41015/59/2002- Ad. VII dated 22.04.2004 issued by the Central Board of Direct Taxes, New Delhi.
Annexure A3- True copy of the order dated 17.01.2012 passed in O.A 86/2008 passed by the Hon'ble Central Administrative Tribunal, Mumbai Bench, Mumbai.
Annexure A4- True copy of the pension payment order dated 06.10.2010 and 14.06.2014 issued to the 1st applicant by the Pay & Accounts Officer, Central Pension Accounting Office, New Delhi.
Annexure A5- True copy of the pension payment order dated 18.06.2014 issued to the 2nd applicant by the Pay & Accounts Officer, Central Pension Accounting Office, New Delhi.
Annexure A6- True copy of the application dated 25.08.2016 submitted to the 2nd respondent by the 1st applicant.
Annexure A7- True copy of the reply letter dated 21.09.2016 issued to the 1st applicant by the 2nd respondent.
Annexure A8- True copy of the application dated 25.08.2016 submitted to the 2nd respondent by the 2nd applicant.
Annexure A8-A- True copy of the reply letter dated 21.09.2016 issued to the 2nd applicant by the 2nd respondent.
Annexure A9- True copy of the letter F.No. HRD/CM/175/15/2008-09/324 dated 06.03.2009 Central. Board of Direct Taxes, Ministry of Finance, Government of India.
Annexure A10- True copy of the representation dated 24.10.2016 submitted by the 1st applicant to the 1st respondent.
Annexure A11- True copy of the representation dated 27.10.2016 submitted by the 2nd applicant to the 1st respondent.
Annexure A12- True copy of the order dated 11.05.2017 issued to the 1st applicant from the office of the 1st respondent dismissing the representation.
Annexure A13- True copy of the order dated 08.05.2017 issued to the 2nd applicant from the office of the 1st respondent dismissing the representation.
O.A 180/00630/2018 Annexure A1- True copy of the O.M. F.No. 6/37/98-IC dated 21.04.2004 issued by the Department of Expenditure, Ministry of Finance, Government of India upgrading the Pay Scales of the Posts in CBDT and CBEC.
-23-Annexure A2- True copy of F.No. A 41015/59/2002- Ad. VII dated 22.04.2004 issued by the Central Board of Direct Taxes, New Delhi.
Annexure A3- True copy of the order dated 17.01.2012 passed in O.A 86/2008 passed by the Hon'ble Central Administrative Tribunal, Mumbai Bench, Mumbai.
Annexure A4- True copy of the pension payment order dated 16.06.2014 issued to the 1st applicant by the Pay & Accounts Officer, Central Pension Accounting Office, New Delhi.
Annexure A5- True copy of the pension payment order dated 14.06.2014 issued to the 2nd applicant by the Pay & Accounts Officer, Central Pension Accounting Office, New Delhi.
Annexure A6- True copy of the application dated 25.08.2016 submitted to the 2nd respondent by the 1st applicant.
Annexure A7- True copy of the reply letter dated 21.09.2016 issued to the 1st applicant by the 2nd respondent.
Annexure A8- True copy of the application dated 24.08.2016 submitted to the 2nd respondent by the 2nd applicant.
Annexure A8-A- True copy of the reply letter dated 21.09.2016 issued to the 2nd applicant by the 2nd respondent.
Annexure A9- True copy of the letter F.No. HRD/CM/175/15/2008-09/324 dated 09.03.2009 Central Board of Direct Taxes, Ministry of Finance, Government of India.
Annexure A10- True copy of the representation dated 24.10.2016 submitted by the 1st applicant to the 1st respondent.
Annexure A11- True copy of the representation dated 08.11.2016 submitted by the 2nd applicant to the 1st respondent.
Annexure A12- True copy of the order dated 11.05.2017 issued to the 1st applicant from the office of the 1st respondent dismissing the representation.
Annexure A13- True copy of the order dated 11.05.2017 issued to the 2nd applicant from the office of the 1st respondent dismissing the representation.
O.A 180/00040/2019 Annexure A1- True copy of the O.M. F. No. 6/37/98-IC dated 21.04.2004 issued by the Department of Expenditure, Ministry of Finance, Government of India upgrading the Pay Scales of the Posts in CBDT and CBEC.
Annexure A2- True copy of F. No. A 41015/59/2002-Ad VII dated 22.04.2004 issued by the Central Board of Direct Taxes, New Delhi.
-24-Annexure A3- True copy of the order dated 17.01.2012 passed in O.A 86/2008 passed by the Hon'ble Central Administrative Tribunal, Mumbai Bench, Mumbai.
Annexure A4- True copy of the pension payment order dated 05.10.2010 and 06.05.2014 issued to the 1st applicant by the Pay & Accounts Officer, Central Pension Accounting Office, New Delhi.
Annexure A5- True copy of the representation dated 11.07.2016 submitted to the Addl. Commissioner of Income Tax, Trivandrum.
Annexure A6- True copy of the letter F. No. HRD/CM/175/15/2008-09/324 dated 09.03.2009 Central Board of Direct Taxes, Ministry of Finance, Government of India.
Annexure A7- True copy of the application dated 25.08.2016 submitted to the 2nd respondent by the 2nd applicant.
Annexure A8- True copy of the order dated 11.05.2017 issued to the applicant from the office of the 1st respondent dismissing the representation.
O.A 180/00045/2019 Annexure A1- True copy of the O.M. F. No. 6/37/98-IC dated 21.04.2004 issued by the Department of Expenditure, Ministry of Finance, Government of India upgrading the Pay Scales of the Posts in CBDT and CBEC.
Annexure A2- True copy of F. No. A 41015/59/2002-Ad VII dated 22.04.2004 issued by the Central Board of Direct Taxes, New Delhi.
Annexure A3- True copy of the order dated 17.01.2012 passed in O.A 86/2008 passed by the Hon'ble Central Administrative Tribunal, Mumbai Bench, Mumbai.
Annexure A4- True copy of the representation dated 22.11.2017 submitted by the 1st applicant to the 1st respondent.
Annexure A5- True copy of the representation dated 24.11.2017 submitted to the 1st respondent by the 2nd applicant.
Annexure A6- True copy of the order dated 17.01.2018 issued to the 1st applicant from the office of the 1st respondent dismissing the representation dated 22.11.2017.
Annexure A7- True copy of the order dated 03.01.2018 issued to the 2nd applicant from the office of the 1st respondent dismissing the representation dated 24.11.2017.
Annexure R1- True copy of the D/o. Pension & Pensioners' Welfare O.M. No. 38/37/08-P&PW (A) dated 01.09.2008.
Annexure R2- True copy of the D/o Pension & Pensioners' Welfare O.M. No. 38/37/08-P&PW (A) dated 28.01.2013.
-25-Annexure R3- True copy of order of this Hon'ble Tribunal in O.A 960/2017.
Annexure R4- True copy of judgment of Supreme Court in Civil Appeal No. 3173/2018.
Annexure R5- True copy of judgment of Supreme Court in Civil Appeal No. 3174/2006.
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