Central Administrative Tribunal - Ernakulam
Smt Susmi K J vs Ayush on 23 June, 2025
CENTRAL ADMINISTRATIVE TRIBUNAL
ERNAKULAM BENCH
O.A. No.180/00304/2024
&
O.A. No.180/00338/2024
Monday, this the 23rd day of June, 2025
CORAM:
HON'BLE Mr. JUSTICE K. HARIPAL, JUDICIAL MEMBER
O.A. 304/2024
1. Susmi K.J., Aged 44 years, Fathers name Janardhanan K
Residing at Prasadam, Kavalappara(Via), Shoranur, Palakkad-679523
Pharmacist, National Ayurveda Research Institute for Panchakarma,
Cheruthurutky, Thrissur-679 531
2. Surya Purushothaman, Aged 33 years, Fathers name Purushothaman O,
Residing at Chitramoola house, Vaidyarpadi, Panjal, Thrissur-679531
Pharmacist, National Ayurveda Research Institute for Panchakarma.
Cheruthuruthy. Thrissur-679 531
3. Ranjini K.R, Aged 36 years, Fathers name Ravindran. K.C. Residing at
Nhalil House, Chuduvalathur, Shoranur, Palakkad-679121, Laboratory
Technician, National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy, Thrissur-679 531
4. Sanal Gopi.C. G. Aged 36 years, Fathers name Gopi.C.В. Residing at
Cherumadathil House, Varandarappilly, Thrissur-680303 Laboratory
Technician, National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy Thrissur 679 531
5. Renjini P. T., Aged 37 years, Fathers name Raghavan.P.T., Residing at
Sreeragam, (Padinjarethoppil )House, Cheruthuruthy PO. Thrissur-
679531, Panchakarma Technician, National Ayurveda Research Institute
for Panchakarma, Cheruthuruthy., Thrissur- 679 531
6. Sumisha. T, Aged 40 years, Fathers name Sukumaran. T. V. Residing at
Cheraparambil House, Cheruthuruthy Post, Cheyickal Road, Evergreen
lane-Thrissur-679531, Panchakarma Technician National Ayurveda
Research Institute for Panchakarma, Cheruthuruthy., Thrissur-679 531
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O.A.No.304/2024 2
7. S.Dhayalan, Aged 48 years, Fathers name P.Sampath, Residing at
Raheem Villa, Door-No-3, Cheruthuruthy, Thrissur-679531,
Panchakarma Technician, National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy.. Thrissur-679 531
8. Sandhya.V.N, Aged 41 years, Fathers name Narayanan. V.V.
Residing at Kunnath House, Cheruthuruthy P.P., Thrissur-679531
Panchakarma Technician, National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy., Thrissur-679 531
9. Chitra.M.S, Aged 50 years, Fathers name Sukumaran, Residing at KP
Nivas. Ezhuvanthala, Nellaya, Palakkad-679335 Lower Division Clerk,
National Ayurveda Research Institute for Panchakarma, Cheruthuruthy.,
Thrissur-679 531
10. Himesh. A, Aged 40 years, Fathers name Arumugham, Residing at
Dymock Estate, Vandiperiyar, Peerumedu Taluk, Idukki-685533, Dark
Room Assistant, National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy., Thrissur-679531
11. N.Krishnamma, Aged 56 years, Fathers name Nadeshan. Residing at
Kizhakkevila Puthenveedu, Mevarakkal, Alamcode PO, Attingal,
Trivandrum-695101, Multi-Tasking Staff National Ayurveda Research
Institute for Panchakarma, Cheruthuruthy.. Thrissur-679 531
12. K.Sreekumaran, Aged 59 years, Fathers name Sreedharan Nair, Residing
at Kottapurath House, Pantheeran kave PO, Calicut-673019 Multi-Tasking
Staff, National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy., Thrissur- 679 531
13. A.K.Sujatha, Aged 59 years, Fathers name Krishnan, Residing at
Aruniparambil house, P.O. chevoor, Pin.680027 Multi-Tasking Staff,
National Ayurveda Research Institute for Panchakarma, Cheruthuruthy.,
Thrissur-679 531
14. Ranjima. T.V. Aged 29 years, Fathers name Rajan M, Residing at Maniyeri
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O.A.No.304/2024 3
House, Kilaykode PO, Cheruvathur, Kasargod-671313, Multi-Tasking Staff,
National Ayurveda Research Institute for Panchakarma, Cheruthuruthy.,
Thrissur-679 531
15. Biju.T.P, aged 45 years, Fathers name Vasu K, Residing at Thekkepurayil
House, Near KV Palppuram, Ottapalam. Palakkad-679103, Multi-Tasking
Staff, National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy., Thrissur- 679 531
16. K.Sivan, Aged 58 years, Fathers name Konan, Residing at Jayanivas,
Kuravankandy, Thavalam (PO), Attapadi,Palakkad-678582, Multi-Tasking
Staff, National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy. Thrissur-679 531
17. C.V.Rajith, Aged 51 years, Fathers name Velayudhan. Residing at
Choorottil house, Kuttanellur post, Elamthuruthy-680014 Multi-Tasking
Staff, National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy..Thrissur-679 531
18. Liju.P.Joy, Aged 44 years, Fathers name P.I.Joy, Residing at Panakkal
House, Cheruthuruthy PO, Thrissur-679531. Multi-Tasking Staff, National
Ayurveda Research Institute for Panchakarma, Cheruthuruthy.,
Thrissur-679 531
19. M.A.Mohanan, Aged 52 years, Fathers name Ayyappan.M.K. Residing at
Madathinkara house, Puthuruthy P.P.,Wadakkanchery (via)
Thrissur-680623, Multi-Tasking Staff, National Ayurveda Research
Institute for Panchakarma, Cheruthuruthy., Thrissur-679 531
20. Sobha.P.M, Aged 56 years, Fathers name Kannalan, Residing at
Cheruparmbil House, Okkal PO, East Okkal, Kalady, Ernakulam-683550,
Multi-Tasking Staff, National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy.. Thrissur-679 531
21. T.N.Venugopalan, Aged 56 years, Fathers name Narayanan T.V.,
Residing at Thazhathu Purakkal House, Kanimangalam PO.
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O.A.No.304/2024 4
Thrissur-680027, Medical Laboratory Technologist, National Ayurveda
Research Institute for Panchakarma, Cheruthuruthy. Thrissur-679 531
22. Neethu.K.R, Aged 36 years, Fathers name Rajan K.S. Residing at
Kaniyampurath House, Manalithara P.O, Veerolippadam,
Thrissur-680589, Medical laboratory Technologist National Ayurveda
Research Institute for Panchakarma, Cheruthuruthy.. Thrissur-679 531
23. Dr.Sudesh N Gaidhani, Aged 52 years, Fathers name Nemichand. B.
Gaidhani, Residing at C3/385, Janakpuri, New Delhi-110058, National
Ayurveda Research Institute for Panchakarma, Cheruthuruthy
Thrissur-679 531
24. Dr.V.C.Deep, Aged 55 years, Fathers name V.N.Chandran, Residing at
Valiparambil House, Mankuzhi Lane, Kanimangalam, Thrissur-680027,
Assistant Director (Ay), National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy., Thrissur-679 531
25. Dr.N.Thamizh Selvam, Aged 47 years, Fathers name Natarajan. V.,
Residing at Kausthubham, Kanayam Road, Near Health Centre,
Kulappully, Shoranur, Palakkad-679122, Assistant Director
(Bio-Chemistry), National Ayurveda Research Institute for Panchakarma.
Cheruthuruthy., Thrissur-679 531
26. Dr.P.P.Pradeepkumar, Aged 38 years, Fathers name P.K.Parameswaran,
Residing at Kozhamkandathu House, Cheruneloor PO, Kechery
Thrissur-680501, Research Officer (AY), National Ayurveda Research
Institute for Panchakarma, Cheruthuruthy., Thrissur-679 531
27. Dr. Krishna Kumar. V. Aged 38 years, Father's name Venu Gopal.K.
Residing at Melsanthi Madom. Kaikulangara North. Kollam-691012
Research Officer (AY). National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy, Thrissur-679 531
28. Dr.Devi. R. Nair, Aged 37 years. Fathers name R.Ramachandran Nair
Residing at Karthika, Kakkad, Kunnamkulam, Thrissur, Kerala 680503
Research Officer (AY), National Ayurveda Research Institute for
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O.A.No.304/2024 5
Panchakarma, Cheruthuruthy., Thrissur-679 531
29. Dr.K.M.Pratap Shankar, Aged 41 years, Fathers name P.Sivashankar
Residing at F2 Space, Karuna Apartments, Puthur, Palkkad-678001
Research Officer (AY), National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy, Thrissur- 679 531
30. Dr. Parvathy. G.Nair, Aged 36 years, Fathers name K.Gopalakrishnan.
Thottumadathil(H). Thodupuzha East P.O, Idukki, Kerala, 685585
Research Officer (AY), National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy., Thrissur-679 531
31. Dr.Remya.E, Aged 39 years, Fathers name Sarasamani.E Residing at
Harinilayam, Elavana, Eranhikkal PO, Elathur, Kozhikode-673303,
Research Officer (AY), National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy., Thrissur-679 531
32. Dr.Rohit.K.S, Aged 40 years, Fathers name KV Sudayadas. Residing at
Kolangarakalam, Thenkurissi P.O., Palakkad Dist-678671 Research Officer
(AY), National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy., Thrissur-679 531
33. Dr.Aswani.P.S, Aged 38 years, Fathers name P.V.Sreedharan, Residing at
Santhi Bhavan, Koippallikaranma, Olakettiambalam PO.
Mavelikkara-690510, Research Officer (AY), National Ayurveda Research
Institute for Panchakarma, Cheruthuruthy., Thrissur-679 531
34. Dr.Indu P.P., Aged 41 years, Fathers name Haridasan P.P (late) Residing at
Harivihar, Perambra(Post), Kozhikode-673525 Research Officer (AY),
National Ayurveda Research Institute for Panchakarma, Cheruthuruthy.,
Thrissur-679 531
35. Dr.Kartika. A.P, Aged 40 years, Fathers name K.K.Asokan, Residing at
Krishnakripa', Pravachambalam, Nemom P.O, Trivandrum 695020,
Research Officer (AY), National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy., Thrissur-679 531
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O.A.No.304/2024 6
36. Dr.Binitha.P, Aged 38 years, Fathers name P. Balakrishnan, Residing at
Kailath House, Omalloor PO, Manjanikkara, Pathanamthitta-689647,
Research Officer (AY), National Ayurveda Research Institute for
Panchakarma, Cheruthuruthy, Thrissur-679 531
37. Dr.Sariga K.S., Aaged 37 years, Fathers name K.Sathyadevan Residing at
Surabhi-Thachangatt, Nayarambalam, Ernakulam-682509 Research
Officer (AY), National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy., Thrissur- 679 531
38. Dr. Aswathi Mohan.P, Aged 35 years, Fathers name Mohanan.P. Residing
at Sreevalsam, AnnasseryPO, Kozhikode-673317 Research Officer (AY),
National Ayurveda Research Institute for Panchakarma, Cheruthuruthy,
Thrissur-679 531
39. Dr Srikanth Ala, Aged 38 years, Fathers name Nageswararao, Residing at
Plot.No-12, Orchid Village, Near Jyoth Engineering College, Panjal,
Thrissur-679531, Research Officer (Pharmacology) National Ayurveda
Research Institute for Panchakarma, Cheruthuruthy.. Thrissur-679 531
40. Smt.Soumya.K.V, Aged 43 years, Fathers name P.S Vijayan. Residing at
Mukalel house, Sreepadam, Padmalayam compound road,
Cheruthuruthy, Pin 679531, Assistant Matron, National Ayurveda
Research Institute for Panchakarma, Cheruthuruthy.. Thrissur-679 531
41. Tissy Joseph.K, Aged 49 years, Fathers name Joseph George, Residing at
Palakeel House, Sreepushkarama, Panjal PO, Thrissur-679531, Sister In
Charge, National Ayurveda Research Institute for Panchakarma,
Cheruthuruthy., Thrissur-679 531
42. Sini Paul, Aged 36 years, Fathers name M.P.Paulose Residing at
Varapathkuzhiyil House, Challipadam Road, Wadakancherry
Thrissur-680582, Sister In Charge, National Ayurveda Research Institute
for Panchakarma. Cheruthuruthy., Thrissur-679 531
- Applicants
[By Advocate: Mr. G.Krishna Kumar]
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O.A.No.304/2024 7
Versus
1. Union of India, Represented by its Secretary to Ministry of Ayush, Ayush
Bhavan, Block B1, B-Block, GPO Complex, INA, New Delhi-110023
2. Central Council for Research in Ayurvedic Science, 61-65
Opp. D' Block, D Block, Janakpuri Institutional Area,
Janakpuri, New Delhi-110058. Represented by its Director General
3. Director General, Central Council for Research in Ayurvedic Science
61-65, Opp. D' Block, D Block, Janakpuri Institutional Area, Janakpuri,
New Delhi-110058
4. National Ayurvedic Research Institute for Panchakarma, Cheruthuruthy,
Thrissur-679 531, Represented by its Director
5. The Director, National Ayurvedic Research Institute for Panchakarma
Cheruthuruthy, Thrissur-679 531
6. Deputy Director (DT)11, India Audit and Account Department
O/o The Principal Director of Audit (central), Branch Office, Golden
Jubilee Road Kaloor, Kochi, Pin code-682 017.
7. The Principal Director of Audit (Central) India Audit and Account
Department , O/o The Principal Director of Audit (central)
Branch Office, Golden Jubilee Road
Kaloor, Kochi, Pin code-682 017. - Respondents
[By Advocates: Mr. M.N.Manmadan, SCGSC for R1 to R5
Mrs.Sreekala T.K., SC for R6 & R7]
O.A. 338/2024
1. Dr.Prathibha P Nair, W/o.Dr. Vivek P, Aged 38 years, Lavanyam, Indianoor P.O.,
Kottakkal, Malappuram District, Presently working as Assistant Professor
Prof. Vaidyaratnam P.S.Varier Ayurveda College, Kottakkal
Malappuram District- 676 503., Formerly working as Research Officer (AY)
National Ayurveda Research Institute for Panchakarma
Cheruthuruthy, Thrissur - 679 531.
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O.A.No.304/2024 8
2. Dr. Sree Deepthi G.N., W/o. Dr. Roopesh Kumar C.B., Aged 39 years
Residing at Aksharasree, Uliyakovil Nagar, 42-A, Uliyakovil P.O.
Kollam 691 019, Presently working as Research Officer (Ayurveda)
Regional Ayurveda Research Institute, Poojappura
Thiruvananthapuram -695 012, Formerly working as Research Officer (AY)
National Ayurveda Research Institute for Panchakarma, Cheruthuruthy
Thrissur - 679 531.
3. Dr.Akash Lal M, S/o. Vappan, Aged 39 years, Residing at Maneeri Mandiram,
Manjappara, Ambalavayal, Narikundu P.O., Wayanad 693 593, Presently
working as Research Officer, Regional Ayurveda Research Institute
Chakkargaon P.O., Near Ganesh Temple, Opposite Municipal Complex
Port Blair, Andaman and Nicobar Islands 744 112, Formerly working as
Research Officer (AY), National Ayurveda Research Institute for Panchakarma
Cheruthuruthy, Thrissur-679 531.
- Applicants
[By Advocates: Mr. T.Madhu, Ms.Saradamani C.R., Mr.Ranjish S Menon,
Ms.Vrinda T.S., Ms.Aiswarya Jayapal]
Versus
1. Union of India, Represented by its Secretary to Ministry of Ayush, Ayush
Bhavan, Block B1, B-Block, GPO Complex, INA, New Delhi-110023
2. Central Council for Research in Ayurvedic Science, 61-65
D Block, Janakpuri Institutional Area,
Janakpuri, New Delhi-110058. Represented by its Director General
3. The Director General, Central Council for Research in Ayurvedic Science
61-65, D Block, Janakpuri Institutional Area, Janakpuri
New Delhi-110058
4. National Ayurvedic Research Institute for Panchakarma, Cheruthuruthy,
Thrissur-679 531, Represented by its Director
5. The Director, National Ayurvedic Research Institute for Panchakarma
Cheruthuruthy, Thrissur-679 531
6. Deputy Director (DT)11, India Audit and Accounts Department
2025.06.23
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O.A.No.304/2024 9
Office of the Principal Director of Audit (Central), Branch Office, Golden
Jubilee Road, Kaloor, Kochi - 682 017.
7. The Principal Director of Audit (Central) India Audit and Accounts
Department , Office of the Principal Director of Audit (Central),
Branch Office, Golden Jubilee Road, Kaloor, Kochi, Pin code-682 017.
8. The Kerala Ayurvedic Studies and Research Society, Kottackal P.O.,
Malappuram District- 676 503, Represented by its Executive Director.
9. The Assistant Director in charge, Regional Ayurveda Research Institute,
Poojappura, Thiruvananthapuram - 685 014.
10. The Research officer in charge, Regional Ayurveda Research Institute,
Chakkargaon P.O., Opposite Municipal Complex. Near Ganesh Temple,
Chakkargaon, Port Blair, South Andaman-744 112.
- Respondents
[By Advocates: Mr. M.N.Manmadan, SCGSC for R1 to R5, R9, R10
Mrs.Sreekala T.K. for R6 & R7]
These applications having been heard on 10.06.2025, the Tribunal on
23.06.2025 delivered the following:
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O.A.No.304/2024 10
COMMON ORDER
Since common questions are involved and the respondents 1 to 7 are the same, both these Original Applications were clubbed, heard together and are being disposed of by this common order. Most of the documents produced in the cases are one and the same. Therefore, reference will be made to the documents produced in O.A.304/2024.
2. In O.A.304/2024, 42 employees of the 4th respondent, National Ayurveda Research Institute for Panchakarma, Cheruthuruthy, NARIP for short, have joined together in challenging Annexures-A1, A-2 and A20 documents and also is seeking direction to the respondents 1 to 5 to restore their HRA at 18% of the basic pay, with effect from October 2023, to pay them arrears of difference amount for the period from October 2023 with interest at the rate of 12% per annum being compensatory interest for delayed payment. Applicants 1 to 22 are Group-C employees and others are Group-B employees of NARIP.
3. In O.A.338/2024, three former Research Officers of the NARIP have moved the Tribunal seeking an identical relief, for quashing Annexures-A1 and A2 documents and also Annexures-A5 to A7(a) in that 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 11 O.A., for declaration that the proposed recovery of HRA allegedly paid in excess is illegal and unsustainable. The 1 st applicant had worked in NARIP from August 2017 to 07.06.2022. After resigning from NARIP she joined the 8th respondent, Kerala Ayurvedic Studies and Research Society as Assistant Professor. Similarly, the 2 nd applicant had worked in NARIP from 20.11.2017 to 03.09.2022 and then joined the 9 th respondent, Regional Ayurveda Research Institute, Poojappura, Thiruvananthapuram where she is working as Research Officer (Ayurveda). The 3 rd applicant had worked in NARIP as Research Officer for the period from 16.01.2017 to 23.09.2020 and then joined the 10 th respondent Research Institute. These applicants are aggrieved by the Annexures-A5 to A7 communications also issued by the 5th respondent seeking to recover excess amounts granted to them as HRA, in 36 monthly instalments.
4. In other words, the applicants in O.A.304/2024 are the employees of the NARIP, whereas the applicants in O.A.338/2024 are former employees. All are aggrieved by Annexures-A1 and A2 documents, whereunder the respondents had initiated steps for recovering a total amount of Rs.1.48 Crore on account of excess payment 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 12 of HRA paid to them during 2017-2018 to 2022-2023.
5. It has come out that NARIP is a Research Institute under the 2nd respondent, Central Council for Research in Ayurvedic Science, an autonomous body under the Ministry of Ayush. The cause of action arose after conducting statutory audit in the NARIP by the respondents 6 and 7, following which Annexure-R6(a)/A23 & A24 communication was issued to the 5th respondent.
6. Part-II(A) of the communication reads thus:
"I. Payment of House Rent Allowance (HRA) at higher rates (OBS-737149) The Department of Expenditure, Ministry of Finance, consequent upon the decision taken by the Government on the recommendations of Seventh Central Pay Commission, reclassified (O.M No.2/5/2017-E.II(B) dated
7 July 2017) cities/towns based on Census-2011 into X, Y and Z categories for grant of House Rent Allowance (HRA) and fixed the admissibility of HRA at 24%, 16% & 8% for X, Y & Z class cities respectively. Additionally, it was specified in the O.M that HRA rates would be revised to 27%, 18% & 9% for X, Y & Z class cities respectively when Dearness Allowance (DA) crosses 25%. Thrissur Urban Agglomeration (UA) is classified under the Y category and as per the note in Annexure to O.M. and the remaining cities/towns in various States/UTs which are not covered by classification as X or Y are classified as Z for HRA. Further, the rates of HRA were revised with effect from 01.07.2021 when DA exceeded 25% of the Basic Pay.
Para 3.4 of Compendium of instructions regarding grant 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 13 of HRA to Central Govt. employees (OM Νο. 2/4/2022- Ε.IIB, dated 30 December 2022), stipulates that Staff working in Central Government establishments within a distance of 8 kilometres from the periphery of municipal limits of a qualified city will be allowed HRA at the rates admissible in that city even though they may not be residing within the municipal limits subject to certain conditions.
National Ayurveda Research Institute for Panchakarma (NARIP) is situated in Cheruthuruthy of Vallathol Nagar Grama Panchayat, which is neither within Thrissur UA nor within 8 kilometres of municipal limits of classified cities. Therefore, it falls under the Z category, with an admissible HRA rate of 8% w.e.f 01.07.2017 and 9% w.e.f. 01.07.2021. It was observed, however, that HRA was paid at the rates applicable to 'Y' category cities to the employees of the Institute from February 2018 to February 2023 resulting in excess payment of HRA amounting to Rs. 1.48 crore as detailed in Annexure-A"
7. Annexure-R6(a) is a complete document consisting of Annexure 'A' list of employees and also the details showing how the figure Rs.1.48 Crore was arrived at. In other words, it contains list of employees and other details including excess HRA paid to each one during the period in question.
8. Annexure-A4 shows that the 6th respondent had forwarded the Annexure A5 statement of facts and sought for the remarks of the 5 th respondent for verification and the remarks, if any, on the audit report.
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O.A.No.304/2024 14
For our purpose, Annexure A5 is extracted below:-
"Department of Expenditure, Ministry of Finance vide O.M No.2/5/2014-E.II(B) dated 21 July 2015 reclassified/upgraded cities to X, Y and Z class cities on the basis of 2011 Census for the purpose of grant of House Rent Allowance (HRA) for Central Government Employees.
Subsequently, the Department of
Expenditure,Ministry of Finance vide O.M
No.2/5/2017-E.II(B) dated 7 July 2017 implemented the recommendations of 7th Central Pay Commission (CPC) with respect to admissibility of HRA.
Accordingly, HRA was revised to 24 per cent, 16 per cent and 8 per cent of the basic pay for X, Y, and Z class cities respectively w.e.f. 1 July 2017 with a further stipulation that the rates shall be raised to 27 per cent, 18 per cent and 9 per cent respectively when Dearness Allowance (DA) crosses 25 per cent.
Further, as per para 3.4 of O.M No.2/4/2022- E.IIB dated 30 December 2022 (Compendium of Instructions regarding grant of HRA to Central Government Employees) issued by the Department of Expenditure, "staff working in Central Government establishments within a distance of 8 Kilometres from the periphery of the municipal limits of a qualified city are allowed HRA at the rates admissible in that city provided that a certificate from the Collector/Deputy Commissioner of the area concerned is obtained by the Administrative Ministry/Department and referred to the Department of Expenditure for initial sanction of HRA."
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O.A.No.304/2024 15
National Ayurveda Research Institute for Panchakarma (NARIP), Cheruthuruthy is an Autonomous Body in the State of Kerala, established under Central Council for Research in Ayurvedic Sciences (CCRAS), Ministry of Ayush, Government of India. The Institute is not located within the limits of, or within 8 kilometers from the periphery of Municipal limits of, any qualified city. Hence employees of the Institute are eligible to draw HRA at the rates applicable to Z category cities viz., 8 [per cent of the basic pay w.e.f. 1 July 2017 and 9 per cent of the basic pay from 1 July 2021.
However, audit observed that the staff of the Institute were drawing HRA at rates applicable to a Y category city, ie; 16 per cent of the basic pay from February 2018 to June 2021 and 18 per cent of the basic pay from July 2021.
This has resulted in excess payment Rs.1.48 crore as HRA to the employees during the period from February 2018 to February 2023 as shown in the Annexure enclosed."
9. The 5th respondent gave Annexure-A7 reply stating that employees were drawing HRA at the rate of 20% with effect from 01.01.2017, 16% of the basic pay from 01.07.2017 and 18% of the basic pay from 01.07.2021. It was further clarified that Department of Posts, Divisional office, Thrissur had clarified that HRA is being paid to the 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 16 employees of Post Offices, as per Annexure-A10 list, whereunder 'sanction was accorded to revise the HRA to 20% on the basic pay with effect from 01.04.2015 to the departmental officials working in those offices as Thrissur UA was upgraded to 'Y' class status from 'Z' class category.' Cheruthuruthy post office in Vallathol Nagar Panchayat where NARIP situates is included in the list.
10. 5th respondent gave the reply stating that since the Institute is located in the same area, the employees of the NARIP are entitled to get HRA at the same rates. But the respondents have taken a stand in accordance with Annexures-A13 and A14 that Cheruthuruthy in Vallathol Nagar does not form part of Thrissur UA and therefore they are entitled to get HRA at the rate applicable to 'Z' category cities/towns. On that basis, the 5th respondent issued Annexures-A1 and A3 letters and Annexure-A20 circular dated 13.05.2024. Annexure-A20 reads thus:
"In continuation to Institute's circular no. 16/1/2024-NARIP/Estt dated 26.02.2024 and also in compliance of the letter received from Deputy Director (DT) Indian Audit and Accounts Department. Office of the Principal Director of Audit (Central) Chennai, Kochị Branch, Kaloor, Kochi - 682017 vide D.O. No. CE/II/7-42/DP-NARIP/2023-24/91 dated 24 August 2023 and also 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 17 compliance of CCRAS Hqrs office vide letter no. F.No.7-16/2011- 12/CCRAS/HQ/7048 dated 18th Jan 2024 regarding excess payment of House Rent Allowance (HRA), total Amount of Rs. 1.48 crore from Feb 2018 to Feb 2023 has to be recovered from the Officers/Officials of the NARIP, Cheruthuruthy and also from the concern employees from their respective organization. Sanction of the Director (Institute) has been accorded to recover the above said amount in 36 installments from the salary of May 2024 onwards."
11. The applicants contend that Annexures-A1, A3 and A20 are illegal, arbitrary and liable to be set aside. NARIP situates in 'Y' category town so that the employees are entitled to get higher HRA as that of an Urban Agglomeration. However, such a benefit has been unilaterally stopped and steps are being initiated for recovering the amounts of higher HRA paid to them at the rate of 16% and 17% respectively from 01.01.2017 and 01.07.2024. Such a decision has been taken arbitrarily and in violation of the principles of natural justice. The applicants, who were hitherto beneficiaries of higher HRA, were not heard before passing an order arbitrarily. Thus, principles of natural justice have been violated. Further, it is submitted that denial of such a benefit is discriminatory. The employees of the adjacent Post Office, Cheruthuruthy 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 18 are enjoying the benefit of higher HRA treating Cheruthuruthy an Urban Agglomeration. Employees of other Central Government establishments in Cheruthuruthy are also getting higher HRA. Moreover, it is submitted that employees of the Centre for Materials for Electronics Technology, C-MET for short, situated in Adat and Kendriya Vidyalaya in Puranattukara are also getting HRA treating their institutions situated in 'Y' category city. There is no justification in showing discrimination to the applicants. On these considerations, the applicants seek setting aside Annexures-A1, A3 and A20 and also restoration of payment of HRA treating Cheruthuruthy as Urban Agglomeration.
12. The applicants have a further case that even though each one of them had made representations before the 5 th respondent, those have not been considered. They have asserted that Cheruthuruthy in Vallathol Nagar is an Urban Agglomeration, as evident from Annexure-A10. It being an Urban Agglomeration they are entitled to get higher HRA treating Cheruthuruthy as 'Y' class city.
13. Respondents 1 to 5, in both the OAs are the same. They along with respondents 9 and 10 in O.A.338/2024 filed replies denying the 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 19 contentions of the applicants. According to them, Cheruthuruthy in Vallathol Nagar in Thrissur District does not form part of Thrissur Urban Agglomeration. However, treating it as an Urban Agglomeration, HRA was being paid to the applicants from 2017-2018 onwards. But in the statutory audit conducted by the respondents 6 and 7 the irregularity was noticed, then the audit objection was brought to the specific notice of the 5th respondent and his comments were invited. The 5th respondent on behalf of the 4th respondent NARIP contended that HRA at 'Y' class city rates is being paid to the employees of Cheruthuruthy and other Post Offices and therefore, the employees of NARIP are also entitled to get higher HRA at 'Y' class city rates. But the respondents have maintained that Cheruthuruthy does not fall within the province of Thrissur Urban Agglomeration. It is an 'Z' category city and therefore the applicants were being paid HRA at excess rates, which was sought to be recovered. The 5 th respondent issued Annexure-A20 circular for recovering Rs.1.48 Crore paid in excess, in 36 monthly installments, which cannot be called in question.
14. They have further submitted that Rule 62 of the Central 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 20 Accounts (Receipts and Payments) Rules 1983 provides about audit objections and recoveries. Thus directions were issued for recovering the excess amount, under Rule 62 of the said Rules.
15. The respondents have further asserted that the stand taken by the applicants based on Annexure-A10 is not applicable to them. C- MET, Thrissur is not at Adat, but in Mulamkunnathukavu. Similarly, KVS, Thrissur situates within Thrissur Urban Agglomeration and hence the applicants cannot take shelter on such grounds. HRA is granted as per the instructions of the Ministry of Finance as seen in Annexures-A13 and A14. The applicants are not justified in seeking any relief.
16. The respondents 5 and 6 also submitted that such irregularities were noticed in the statutory audit basing on which Annexure-R6(a) report was forwarded to the 5th respondent. It was noticed that a total amount of Rs.1,48,53,029/- was paid in excess towards HRA. They also contended that Cheruthuruthy is not part of Thrissur Urban Agglomeration and thus the 5th respondent is justified in stopping payment of higher HRA and also initiating steps for recovering the excess amounts already paid.
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17. The 8th respondent in O.A.338/2024 did not file any reply.
18. The applicants filed rejoinders reiterating the contentions in the Original Applications. The applicants in O.A.304/2024 produced Annexures-A25 and A26 also along with the rejoinder.
19. I heard Sri.G.Krishna Kumar and Smt.Avanthika R, learned counsel for the applicants, Smt.Gowri learned counsel for the respondents 1 to 5, 9 and 10 and Sri.Vineeth Komalachandran, learned counsel for the respondents 6 and 7.
20. Sri.Krishna Kumar has submitted that Vallathol Nagar panchayat has already been declared as an Urban panchayat; it forms part of Thrissur Urban Agglomeration. Higher HRA is being paid to the employees of the Post Office, C-MET and also KVS, Thrissur and there is no justification in denying the same benefit to the applicants. The Cheruthuruthy Post Office situates very adjacent to the NARIP. Since it has been classified as an urban city, employees are entitled to get higher HRA, even though it is not contiguous with Thrissur city. Referring to Annexure-A26 he said that Annexure-R6(b) goes against it. Referring to Annexure-A10 it is pointed out that the status of the station will not 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 22 change from person to person. Referring to the decision reported in Vinu C Chacko and others v. Tahsildar, Thalappilly Taluk and another [2012 (4) KHC 309] he said that such an audit report without notice to the applicants cannot be used against them. Learned counsel also placed reliance on the decisions in Prakash v. State of Kerala [2002 KHC 477] and Modern Electericals (M/s.) v. Assistant Commissioner (ASSMT) and another [2017 (1) KHC 491]. Further, it has been pointed out that the respondents have no case that the applicants had made any misrepresentation or committed any mischief and made the respondents to pay a higher amount. Finally, bearing on the decision reported in State of Punjab and Others v. Rafiq Masih (White Washer) [(2015) 4 SCC 334] he submitted that such a recovery is impermissible. He also produced the copy of Office Memorandum dated 02.03.2016 issued by the Department of Personnel and Training, on the basis of the said decision.
21. Learned Standing Counsel for the respondents 1 to 5, 9 and 10 submitted that the 4th respondent is an autonomous body registered under the Societies Registration Act. According to the learned counsel, it 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 23 is very clear that Cheruthuruthy in Vallathol Nagar does not form part of Thrissur Urban Agglomeration, nor the NARIP situates within 8 kms from the periphery of Thrissur Urban Agglomeration. The applicants cannot claim any parity with the benefits granted to postal employees. Similarly, the learned Standing Counsel for the respondents 6 and 7 submitted that these respondents are not necessary parties. They were doing statutory audit. The report was forwarded to the competent authority. In the audit, irregularity of payment of excess HRA was noticed and that was how, as directed by the respondents 1 and 2, steps were initiated for stopping payment of higher HRA and also for recovering the excess payments made.
22. The compendium of instructions regarding grant of house rent allowance to Central Government employees shows that population having 50 Lakhs and above are classified as 'X' cities/towns where rate of HRA as per the 7th CPC from 01.07.2017 is 24%. Cities having population of 5 Lakhs up to 50 Lakhs are classified as 'Y' where the rate of HRA is 16%. All other cities having population below 5 Lakhs are included in 'Z' category where initial HRA was 8% of the basic pay. It is the common 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 24 case that the rates of HRA will be revised to 27%, 18% and 9% for 'X', 'Y', 'Z' cities respectively when D.A. crossed 25% and further revised to 30%, 20% and 10% respectively when D.A. crossed 50%. An Urban Agglomeration is defined as per the census 2011 as a continuous urban spread constituting a town and its adjoining outgrowths (OGs) or two or more physically contiguous towns together with or without outgrowths of such towns. Till 01.01.2017, in accordance with the recommendations of the 6th CPC report, HRA was 20% of the basic pay. But after the introduction of the recommendation of the 7th CPC, HRA was revised to 24%, 16% and 8% as stated earlier. Later, on crossing the D.A.to 25% it stood revised to 27%, 18% and 9% respectively. Now, on crossing D.A. above 50%, HRA has been revised to 30%, 20% and 10% respectively. Initially, the applicants were getting higher HRA of 16% taking Cheruthuruthy in Vallathol Nagar as UA, as though the NARIP situates in a 'Y' class city.
23. Lists of cities/towns classified for grant of HRA to Central Government employees annexed to Annexures A13, A14 and A16 i.e. Annexure A-17 suggest that Ministry of Finance has issued such lists of 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 25 cities/towns classified for grant of HRA. In Kerala, there is no city falling within 'X' category cities. Cities classified as 'Y' are Kozhilode (UA), Kochi (UA), Thiruvananthapuram (UA), Thrissur (UA), Malappuram (UA), Kannur (UA) and Kollam (UA). It is also the admitted case that the benefits of such Urban Agglomeration is available to employees working in the offices/institutions situated in 8 kms within the periphery of an Urban Agglomeration. The classification of cities is done by the Director of Census.
24. The contentions of the parties with regard to the status of Cheruthuruthy in Vallathol Nagar, whether it forms part of Urban Agglomeration, are mutually exclusive. While the applicants asserted that it is part of Thrissur Urban Agglomeration, the respondents have contested the claim. In the light of these controversies, it is seen that the Senior Audit Officer under the 7th respondent had referred the question to the Directorate of Census Operations in Kerala who gave Annexure- R6(b) reply stating that 'as per Census 2011, Cheruthuruthy Village in Thrissur District is classified as Cheruthuruthi Census Town (CT). The Cheruthuruthy (CT) is not a constituent unit of Thrissur Urban 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 26 Agglomeration (UA) or any other UA as per Census 2011.' It is a known fact that the decennial census of 2021 has not taken place yet, so that, such classifications were made basing on 2011 census. The competent authority, who is capable of speaking whether Cheruthuruthy is an Urban Agglomeration, is the Census directorate. From Annexure-A6 (b), it is very clear that Cheruthuruthy is only a Census Town, not a unit of Thrissur Urban Agglomeration or any other Urban Agglomeration. Annexure A26 supports this version. In fact Annexure-A6(b) clinches the issue.
25. Cheruthuruthy situates in the outskirts of Thrissur revenue district, far away from Thrissur town or Thrissur Urban Agglomeration. The applicants have no case that it situates contiguous to Thrissur town or Thrissur Urban Agglomeration.
26. It may be true that Cheruthuruthy is a fast growing area with many institutions coming up and thus it has been considered as an urban city by the State Government. But that will not improve the case of the applicant. If only the place forms part of Thrissur Urban Agglomeration or falls within 8 kms from the periphery of Thrissur Urban Agglomeration, it can be classified as 'Y' category city for the purpose of grant of higher 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 27 HRA.
27. Annexure-A10 is the trump-card of the applicants. It is a communication issued by the Department of Posts stating that the departmental officials working in the Post Offices under them, enlisted in the communication, are entitled to get HRA at higher rates giving them 'Y' class status from 'Z' class category. We do not know the criteria under which such an upgradation was granted by the Department of Posts for giving their employees HRA at higher rates.
28. Similarly, the sheet anchor of the applicants is that higher HRA is being paid to the employees of C-MET situated in Adat, Thrissur and also employees of the KV, Puranattukara. The respondents have submitted that C-MET is not situated at Adat, but at Muklamkunnathukavu, which is within 8 kms from the periphery of Thrissur urban area. Similarly, KV is situated in Thrissur UA itself at Puranattukara. Therefore, the applicants are not justified in making a comparison with those employees in C-MET and KVS. Cheruthuruthy cannot be compared with Adat and Puranattukara even in terms of geographical position of Thrissur.
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29. The applicants wanted to say that there are similar other institutions in Cheruthuruthy where higher HRA is being paid to the employees, but have not given the details of such institutions under the Central Government in Cheruthuruthy or Vallathol Nagar where such employees are working and getting HRA as if it is a 'Y' class city.
30. Referring to Annexure-A19, it was pointed out that the 1 st respondent was satisfied about the grievance of the applicants and had requested the 7th respondent to examine the Annexure-A6 reply of the 5 th respondent. But Annexure-A19 has been misread and misrepresented by the applicants. After referring to the replies given by the 5 th respondent, the 7th respondent was requested "to examine the reply furnished by the Director NARIP Cheruthuruthy and drop the unsettled paras, except the para relating to recovery of over payment of HRA. Para on account of recovery of HRA may please be dropped subject to recovery of the same being made by NARIP' (emphasis supplied).
Such a communication does not give rise to an interpretation that the Ministry was satisfied with the reply given by the 5 th respondent or that they wanted to drop the proceedings without recovering the excess HRA. The audit objection can be dropped only after the recovery of the entire 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 29 amount paid in excess.
31. In my reading, Annexure-A21, the classification made by the State Government under the Kerala Panchayat Building Rules or Annexure-A22 annual report of the Ministry of Urban Development has no bearing in this case.
32. In my view, the argument of the applicants that there is violation of the principles of natural justice is not available to them. Annexure A-1, A-3 and A-20 were issued as the last report. Before that the audit objection was communicated to the 5 th respondent and his comments/objections were obtained. He was trying to take shelter under Annexure-A10. That means, stoppage of payment of excess HRA and recovery of amounts already paid were initiated after taking the 5 th respondent, the head of the institute into confidence. He did not give satisfactory explanation for giving higher rates in a 'Z' class city. In such circumstances, it is not practical to give notice to each and every employee nor it was warranted.
33. As mentioned earlier, rate of HRA is decided on the basis of the class of city/town where the Institution/establishment situates. If 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 30 only it is a 'Y' class city, the applicants can justifiably claim higher rates. We have already found that it is an 'Z' class city. The respondents 1 to 5 have not issued any special order granting them higher rates. In the circumstances, their claim cannot be accepted.
34. No doubt, the very same classification, as seen in Annexure A- 13, A-14 and A-17 is applicable to Postal Department also. Therefore, it is for the respondents 6 and 7 to take up the issue with the Postal Department and get the matter clarified. They will make it clear whether separate norms are being followed by the Postal Department. If the very same classification fixed by the Ministry of Finance is applicable to them also, it is illegal to grant them special treatment. Whatever it be, there is no negative equality and the applicants cannot say that they have been discriminated against.
35. To sum up, after making statutory audit by the respondents 6 and 7 when the irregularities of excess payment of HRA was noticed from 01.07.2017, the remarks of the 5 th respondent was obtained. He wanted to justify the conduct and informed the audit that higher HRA is being paid to the employees of the Postal Department. Not having convinced of 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 31 such a reply, the audit objections were conveyed to the Ministry as well as the 2nd respondent. After due process, they instructed the 5 th respondent to recover the amount paid in excess. Everything has been done as provided under the Central Government Accounts (Receipts and Payments) Rules. As rightly pointed out by the learned Standing Counsel, when such excess payments were made by mistake, the respondents are entitled to recover the same. It may be true that the applicants did not play any role in making excess amount. Still, once it is found that payments were made in excess, the applicants are bound to repay the same. I am also fortified by the decision of the Hon'ble Supreme Court in Chandi Prasad Uniyal and others v. State of Uttarakhand and others [(2012) 8 SCC 417]. In this connection, it is apposite to quote paragraph 14 of the judgment as below:
"14. We are concerned with the excess payment of public money which is often described as "tax payers money" which belongs neither to the officers who have effected over-payment nor that of the recipients. We fail to see why the concept of fraud or misrepresentation is being brought in such situations. Question to be asked is whether excess money has been paid or not may be due to a bona fide mistake. Possibly, effecting excess payment of public money by Government officers, may be due to various reasons like negligence, carelessness, collusion, favouritism etc. because money in such situation does not belong to the payer or the payee. Situations may also arise where both the payer and the payee are 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 32 at fault, then the mistake is mutual. Payments are being effected in many situations without any authority of law and payments have been received by the recipients also without any authority of law. Any amount paid/received without authority of law can always be recovered barring few exceptions of extreme hardships but not as a matter of right, in such situations law implies an obligation on the payee to repay the money, otherwise it would amount to unjust enrichment."
36. On these considerations, the applicants are not entitled to get any relief. Both the Original Applications are liable to be dismissed. However, it is made clear that recoveries have to be effected based on the parameters laid down by the Hon'ble Supreme Court in Rafiq Masih, quoted supra, and the O.M. issued by the Department of Personnel and Training. Respondents shall examine the cases of applicants individually and will take a decision appropriately.
Subject to the above, both the Original Applications are disposed of. Interim orders are vacated. Parties will suffer their respective costs.
(Dated, this the 23rd June, 2025) JUSTICE K.HARIPAL JUDICIAL MEMBER ds 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 33 List of Annexures O.A. 304/2024 Annexure A-1: True copy of the Communication bearing No F.NO.7-16/ 2011-12/CCRAS/IA/HQ/4707 dated 11-10-2023 issued by the 2nd Respondent Annexure A-2: True copy of the representation preferred by the 1st Applicant Annexure A3: True copy of the letter/Communication F.No. L-19012/2/ 2023 AS dated 09.10.2023 of the 1st respondent Annexure A-4: True copy of the Communication D.O.No.CE/II/7-42/DP-
NARIP/2023-24/91 dated 24.08.2023 of the 6th Respondent Annexure A-5: True copy of the 'Statement of Facts on the subject excess payment of HRA enclosed by the 6th Respondent along with Annexure A4 communication Annexure A-6 True copy of the covering letter bearing No.F6/1/2023/ NARIP/Accts/audit/1191 letter dated 12.09.2023 of the 4th respondent Annexure A-7 True copy of the reply of the 5th Respondent Annexure A-8 True copy of the request of the Principal Director of Audit dated 03.11.2023 3rd respondent Director General Annexure A-9 True copy of the request dated 17-12-2023 of the 4th respondent submitted to the 7th respondent Principal Director Annexure A-10 True copy of the Letter Memo of Senior Superintendent of Posts, Thrissur District No. bearing HRAZDig dated 08.04.2016 with typed copy.
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Annexure A-11 True copy of the reply issued under RTI Act by the Sr.
Superintendent of Posts, Thrissur dated 3.8.2023 Annexure A-12 True copy of the reply dated 30-11-2023 issued in response to RTI application by C-MET Annexure A-13 True copy of the OM dated 21.07.2015 bearing No. 02.05.2014-ЕJI(B)Government of India, Ministry of Finance Annexure A-14 True copy of the OM 2/5/2017-EII (B) dated 07.07.2017 of the Government of India, Ministry of Finance Annexure A-15 True copy of the reply dated 23.01.2024 of the Kendriya Vidyalaya Annexure A-16 True copy of the document enclosed along with Annexure A14 and mentioned in SL No. 1 of Annexure A 15 Annexure A-17 True copy of the list of cities/town classified for HRA, enclosed along with Annexure A15 Annexure A-18 True copy of the Letter No. 9/27/2018-CD (Census) dated 12.11.2018 of the Registrar General, Ministry of Home Affairs, New Delhi Annexure A-19 True copy of the Communication dated 19.03.2024 preferred by the 1st respondent to the 7th respondent Principal Director of Audit Annexure A20: True copy of the Circular dated 13.05.2024 issued by the 4th Respondent Annexure A-21 True copy of the relevant portion of GO (MS) No. 226/ 2021/LSGD dated 06.10.2021 Annexure A-22 True copy of the relevant pages of Annual Report 2012-
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13 of the Ministry of Urban Development, Government of India Annexure A-23 True copy of the covering letter dated 21.07.2023 from the office of the 7th Respondent Annexure A-24 True copy of the relevant pages of the Audit Report regarding payment of excess HRA to the employees of the 4th Respondent Institute Annexure A-25: True copy of the covering letter dated 09.2.2016 of the Government of India, Ministry of Home Affairs. Directorate of Census Annexure A-26: The list of constituent units of Thrissur (UA) as per Census 2011 forwarded along with Annexure A-25 Annexure R1: True copy of Rule 62 of Central Government Account the (Receipts and Payments) Rules, 1983 Annexure-R6(a)- A true copy of the Audit Objection dated 21.07.2023. Annexure-R6 (b)- A true copy of the letter No. DDU-10/2016 dated 04-09- 2023 issued by the Directorate of Census Operations, Thiruvananthapuram.
Annexure-R6(c)- A true copy of the Relevant pages of Paragraph No.46 of the Bye-Law of Central Council for Research in Ayurvedic (CCRAS).
O.A. 338/2024 Annexure A1: The true copy of the proceedings dated 11/10/2023 bearing F.No.7-16/2011-12/CCRAS/IA/HQ/4707 issued by the Administrative Officer (Accounts) of the office of the second respondent Annexure A2: The true copy of the communication dated 9/10/2023 2025.06.23 DEEPA S 14:40:51 +05'30' O.A.No.304/2024 36 bearing F.No.L-19012/2/2023-AS issued by the Under Secretary to the Government of India.
Annexure A3: The true copy of the relevant portion of the audit report forwarded to the fourth respondent by the sixth respondent along with the covering letter dated 21/7/2023 bearing No.CE/1/7-33/NARIP/23-24/69.
Annexure A4: The true copy of the circular dated 13/5/2024 bearing F.No.16/1/2022 issued by the fifth respondent. Annexure A5: The true copy of the communication dated 18/5/2024 bearing F.No.6/1/2023/NARIP/Accts./Audit/Vol.1/338 issued by the fifth respondent to the eighth respondent. Annexure Аб: The true copy of the communication dated 17/5/2024 bearing F.No.6/1/2023/NARIP/Accts./Audit/Vol.I/324-3 issued by the fifth respondent to the ninth respondent. Annexure A7: The true copy of the communication dated 17/5/2024 bearing F.No.6/1/2023/NARIP/Accts./Audit/Vol.I/324-1 issued by the fifth respondent to the tenth respondent. Annexure A7(al: The true copy of the office order bearing No.45/2024-2025 dated 18/6/2024 issued by the tenth respondent to the third applicant.
Annexure A8: The true copy of the communication dated 3/11/2023 issued by the fifth respondent to the second respondent. Annexure A9: The true copy of the communication dated 8/4/2016 issued by the Senior Superintendent of Post Offices, Thrissur Division.
Annexure A10: The true copy of the communication dated 3/8/2023 issued by the Senior Superintendent of Post Offices, Thrissur.
Annexure A11: The true copy of the communication dated 30/11/2023
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bearing No.PN/ADM/RTI-83/2023/423 issued by the Registrar and Chief Public Information Officer at the Office of Centre for Materials for Electronics and Technology, Thrissur.
Annexure A12: The true copy of the reply dated 23/1/2024 issued by the Kendriya Vidyalaya Sangathan, Regional Office, Ernakulam. Annexure A13: The true copy of the proceedings dated 12/11/2018 bearing No.9-27/2018-CD (Census) issued by the Deputy Director General, Office of the Registrar General India, Ministry of Home Affairs.
Annexure A14: The true copy of the notification bearing No.GO(Ms)No.226/ 2021/LSGD dated 6/10/2021 issued by the Local Self Government(RD) Institutions Department of the Government of Kerala.
Annexure A15: The true copy of the office memorandum bearing No.2/5/ 2014-E.II(B) dated 21/7/2015 issued by the Ministry of Finance, Department of Expenditure, Government of India Annexure A16: The true copy of the office order dated 07/07/2017 bearing No.2/5/2017-E.II(B) issued by the Ministry of Finance, Department of Expenditure, Government of India. Annexure A17: The true copy of the representation dated 07/06/2024 submitted by the first applicant through proper channel with English translation.
Annexure A18: The true copy of the representation dated 07/6/2024 submitted by the second applicant through proper channel. Annexure A19: The true copy of the representation dated 4/6/2024 submitted by the third applicant through proper channel. Annexure A20: The true copy of the interim order dated 29/5/2024 passed by this Honourable tribunal in O.Α.Νο.304/2024.
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Annexure A21: The true copy of the office memorandum dated 2/3/2016
bearing F.No. 18/03/2015-Estt. (Pay-1) issued by the Ministry of Personnel, Public Grievances and Pensions, Government of India.
Annexure A22: The true copy of the proceedings dated 19/3/2024 bearing F.No.L-19012/2/2023-AS issued by the Under Secretary to Government of India to the seventh respondent. Annexure A23: The true copy of the relevant portion of the annual report prepared by the Ministry of Urban Development. Annexure A24: The true copy of the communication dated 17/12/2023 issued by the fourth respondent to the seventh respondent Annexure R1: True copy of the Rule 62 of the Central Government Account the (Receipts and Payments) Rules, 1983 ************** 2025.06.23 DEEPA S 14:40:51 +05'30'