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[Cites 12, Cited by 0]

Central Administrative Tribunal - Delhi

Ashok Kumar vs Economic Affairs on 22 August, 2025

                                 Central Administrative Tribunal
                                   Principal Bench, New Delhi

                                       O.A. No.4047/2023


                                            Orders reserved on : 12.08.2025

                                      Orders pronounced on :       22.08.2025


                              Hon'ble Mr. Manish Garg, Member (J)
                            Hon'ble Mr. Rajinder Kashyap, Member (A)


              Sh. Ashok Kumar (Aged 60 years)
              Ex-Joint Controller of Aid, Accounts and Audit,
              S/o Sh. Ajit Singh,
              R/o B-405, Pragati Apartments,
              Sector 11, Plot No.50, Dwarka,
              New Delhi-110075.
                                                                    ...Applicant

              (By Advocates: Shri Prem Chand, Shri Chander Bhan and Shri
              N.C. Chauhan)

                                          VERSUS


              1. Union of India
                 Through its Secretary,
                 Government of India,
                 Ministry of Finance,
                 Department of Economic Affairs,
                 North Block, New Delhi-110001.

              2. Government of India
                 Through its Secretary,
                 Department of Personnel & Training,
                 North Block, New Delhi-110001.
                                                                ...Respondents

              (By Advocate: Shri Hanu Bhasker with Mr. Jai Bhardwaj)




 RAVI     2025.08.29
KANOJIA   11:45:33+05'30'
     Item No.53/C-5                                2                               OA No.4047/2023



                                              ORDER

          Hon'ble Mr. Rajinder Kashyap, Member (A):

By way of the present OA filed under Section 19 of the Administrative Tribunals Act, 1985, the applicant seeking the following reliefs:-

"(i) Quash and set aside the impugned order dated 25.09.2023., whereby the applicant has been denied the pay of the addition charge of CAA &A for more than 8 months';
(ii) Direct the respondents to consider for the payment of remuneration for holding additional charge of the post of Controller of Aid, Accounts and Audit for more than 08 months from 24.10.2022 to 2.7.2023 in addition to his regular charge, in pursuance of FR-49(iii) to the applicant;
(iii) Pass any other and further order which this Hon'ble Tribunal may deem fit and proper in the facts and circumstances of the case in the interest of justice."

2. Pursuant to notice issued by this Tribunal, the respondents have filed their reply opposing the claim of the applicant. The applicant has also filed rejoinder to the reply filed by the respondents. FACTS OF THE CASE

3. The applicant is a retired employee and prior to his retirement was working as Joint Controller of Aid, Accounts and Audit ( in short „JCAA&A‟) in the Department of Economic Affairs (in short „DEA‟), Govt. of India, Ministry of Finance, and was entrusted the additional charge of the post of Controller of Aid, Accounts and Audit (in short „CAA&A‟) w.e.f. 24.10.2022 in place of the then CAA&A whose tenure of deputation ended on 23.10.2022 with the approval of the then Hon‟ble Finance Minister, without any extra remuneration, vide Office Order issued by respondent No.1 dated 4.11.2022 (Annexure R-1). Since the said post of CAA&A being SAG level, for entrustment of additional RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 3 OA No.4047/2023 charge of the said post, the approval of the Appointments Committee of the Cabinet (in short „ACC‟) was required.

3.1 As such the respondent No.2, i.e., Ministry of Finance, vide Office Memorandum dated 10.11.2022 (Annexure A-3) addressed to the Department of Personnel and Training (in short „DoP&T‟) and sought ex post facto approval for entrustment of additional charge of the post of CAA&A in the Department of Economic Affairs on deputation basis made to the applicant w.e.f. 24.10.2022 to the date of appointment of CAA&A with the requisite documents as mentioned in the said Office Memorandum.

3.2 In response to the said Office Memorandum, the respondent No.1, i.e., the DoP&T vide letter dated 01.02.2023 (Annexure A-4) conveyed the approval of the ACC to the ex post facto entrustment of additional charge of the post of CAA&A to the applicant for a period of six (06) months w.e.f. 24.10.2022 or till the regular incumbent joins the post, or until further orders, whichever is the earliest. 3.3 Thereafter, the respondent No.1 vide Office Order dated 17.5.2023 (Annexure A-5) extended the additional charge of the post of CAA&A entrusted to the applicant without any extra remuneration for further six (06) months beyond 23.04.2023 or till the regular incumbent joins the post or until further orders, whichever is the earliest.

3.4 On 23.5.2023, the applicant had submitted an application under Rule 43 of the CCS (Pension) Rules, 2021 seeking voluntary retirement. On 20.6.2023 (Annexure A-7), the applicant submitted a representation to the respondent No.1 with a request to fix his pay in RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 4 OA No.4047/2023 accordance with Fundamental Rule 49 for holding of additional charge of the post of CAA&A w.e.f. 24.10.2022 onwards. 3.5 On 27.06.2023 (Annexure A-6), the respondent No.1 passed Office Order accepting the aforesaid request of the applicant for voluntary retirement w.e.f. 3.7.2023, after being granted relaxation of the requirement of three months‟ notice by the appointing authority on the condition that the officer shall not apply for commutation of a part of his pension before the expiry of the period of notice of three months, in terms of Rule 43(4)(b) of CCS (Pension) Rules, 2021. 3.6 The respondent No.1 sought clarification from the DoP&T for admissibility of FR 49 in the case of the applicant, who was holding additional charge of CAA&A with the approval of the ACC and the DoP&T vide clarification dated 24.8.2023 (Annexure A/2) stated that clarification vide sub-para (ix), of DoPT's OM No.4/2/2014-Estt (Pay- l1) dated 16.04.2015 provides that the orders for Appointments may be issued only after obtaining approval of the authority competent to make appointments to the post. Attention is also invited to the DoPT's communication no. 18/42/2017-EO(SM-II) dated 01.02.2023 which conveyed approval of ACC for assigning the additional charge of CAA&A, DEA to Shri Ashok Kumar, Jt. CAA&A for a period of 6 months w.e.f. 24.10.2022 or till the regular incumbent joins the post, or until further order, whichever is earliest. In the instant case, the competent authority i.e. ACC has not approved assignment of additional charge under FR 49 (iii). Therefore, DEA was advised to take a decision in light of the provisions contained in FR 49(iii) and clarifications regarding application of FR 49 issued vide DoPT‟s OM No. 4/2/2014-Estt(Pay-ll) dated 16.04.2015 and in case DEA is of the view that Shri Ashok Kumar should be granted additional RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 5 OA No.4047/2023 remuneration under FR 49(ii) for holding the additional charge of the post of CAA&A in addition to the normal duties, they may take up the issue with DoPT (O/o Establishment Officer) for suitable modification to the orders of the ACC assigning additional charge of the post of CAA&A to the officer enabling thereby additional pay for holding additional charge under FR49(iii).

3.7 However, in response to the aforesaid representation dated 20.06.2023 submitted by the applicant requesting for fixation of his pay as per the provisions of FR 49 on entrustment of additional charge of CAA&A, the respondent No.1 vide impugned letter dated 25.09.2023 (Annexure A-1) rejected the said representation of the applicant. Hence, this OA.

CONTENTIONS OF THE APPLICANT'S LEARNED COUNSEL

4. The impugned order dated 25.09.2023 is neither a speaking order nor a reasoned one.

4.1 It is submitted that the Department of Personnel & Training (DoP&T) has clarified the position regarding fixation of pay under FR- 49(iii) in cases of holding additional charge of a post, such as that of Controller of Aid, Accounts and Audit (CAA&A), with the approval of the ACC. The DoP&T advised that the competent authority may take a decision in light of the provisions contained in FR-49(iii). It was further clarified that in the event the DEA is of the view that the applicant should be granted additional remuneration under FR-49(iii), the DEA may take up the matter with DoP&T for suitable modification in the orders of ACC assigning the additional charge to the applicant, thereby enabling the grant of such additional pay. The advice of DoP&T RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 6 OA No.4047/2023 clearly manifests that there is no statutory bar to the application of FR- 49(iii) for fixation of pay of an officer holding additional charge. 4.2 Further, it is submitted that the DoP&T, vide Office Memorandum dated 30.09.2022, further updated the application of FR-49(iii), which inter alia provides as follows:

"iii) Where a Government servant is formally appointed to hold charge of another post or posts which is or are not in the same office, or which, though in the same office, is or are not in the same cadre/line of promotion, he shall be allowed the pay of the higher post, or the highest post, if he holds chargé of more than two posts, in addition to ten per cent of the presumptive pay of the additional post or posts, if the additional charge is held for a period exceeding (45) days but not exceeding 3 months provided that if in any particular case, it considered necessary that the Government servant should hold charge of another post or posts for a period exceed 03 months, the concurrence of the [Department of Personnel and Training] shall be obtained for the payment of additional pay beyond the period of 03 months."

4.3 Learned counsel for the applicant further submitted that the applicant had been performing the statutory functions of the post of CAA&A in the DEA with the approval of the competent authority, i.e., the ACC. The said post being of the Senior Administrative Grade (SAG) level, the applicant was functioning as the Head of Department (HoD). Clause (i)(2)(B) of the aforesaid DoP&T‟s OM dated 30.09.2022 stipulates that "when an officer is required to discharge all the duties of the other post including statutory functions, steps should be taken to process the case for obtaining the approval of the competent authority and formal orders appointing the officer to the additional post should be issued. On appointment, the officer should be allowed additional remuneration as indicated in FR-49." 4.4 Further it is submitted that the additional charge of the said post given to the applicant was extended even beyond 23.04.2023, thus exceeding a period of six months, keeping in view the importance of the RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 7 OA No.4047/2023 charge, as the regular incumbent for the post had not yet been appointed.

4.5 In support of the claim of the applicant, reliance has been placed upon the judgment of the Hon‟ble Supreme Court (Three Judges Bench) in State of Punjab v. B.K. Dhir, Civil Appeal No. 1542 of 2011, decided on 05.09.2017, wherein it was held that the respondent therein was entitled to salary proportionate to the higher post while officiating in such post, paras 2 & 5 of which read as under: -

"2. The grievance of the respondent was that he was not paid the salary while he was officiating in the higher post. As the grievance was not addressed, he approached the High Court in a Writ Petition which was dismissed by the learned single Judge. In intra Court appeal, that is, L.P.A. No. 198 of 2003, the Division Bench placing reliance on Pritam Singh Dhaliwal v. State of Punjab and another, 2004 (4) RS) 599, came to hold as follows:
"Having thoughtfully considered the rival contentions, we find merit in the prayer of the appellant and are of the view that his case 1s squarely covered by the ratio of the judgment in Pritam Singh Dhaliwal's (supra). It was not a case where the appellant had laid a claim to promotion on the basis of the officiating status conferred on him, but had prayed only for the pay which was admissible to incumbents working on the said posts and performing similar duties. Resultantly, therefore, if the respondents had extracted work from him as Joint Director and Additional Director, he would certainly be entitled to pay as is admissible to the regular incumbents working on the said posts, regardless of any condition that may have been sought to be imposed upon him."

"5. This Court today in the case of "The State of Punjab & Another v. Dharam Pal", Civil Appeal No. 1549 of 2011, after referring to the authorities in Smt. P. Grover v. State of Haryana and another, AIR 1983 SC 1060, and Secretary- cum-Chief Engineer, Chandigarh v. Hari Om Sharma and others, (1998) 5 SCC 87, and appreciating the similar factual matrix has held thus:

"In the instant case, the Rules do not prohibit grant of pay scale. The decision of the High Court granting the benefit gets support from the principles laid down in Smt. P. Grover (supra) and Hari Om Sharma (supra). As far as the authority in A. Francis (supra) is concerned, we would like to observe that the said case has to rest on its own facts. We may clearly state that by an incorporation in the order or merely by giving an undertaking in all circumstances would not debar an employee to claim the benefits of the officiating position. We are disposed to think that RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 8 OA No.4047/2023 the controversy is covered by the ratio laid down in Hari Om Sharma (supra) and resultantly we hold that the view expressed by the High Court is absolute impeccable."

(emphasis supplied) 4.6 Lastly, learned counsel contended that in view of the ratio laid down by the Hon‟ble Supreme Court in B.K. Dhir (supra), the applicant in the instant OA is entitled to the additional pay for holding additional charge of the higher post.

REPLY OF THE RESPONDENTS

5. The respondents have raised preliminary objections to the maintainability of the claim, contending that the applicant was never appointed to the Senior Administrative Grade (SAG) by the Government of India. At the relevant point of time, the applicant was holding the post of Joint Controller of Aid, Accounts and Audit (JCAA&A) under respondent No.1, which is equivalent to the post of Deputy Secretary in the Government of India. It is submitted that, therefore, the applicant cannot claim fixation of his pay in the grade of SAG or the corresponding pensionary benefits. 5.1 It is further urged that the Appointments Committee of the Cabinet (ACC) had neither empanelled the applicant for promotion to the grade of SAG nor had the President of India issued any order appointing him to the said post. Consequently, the applicant has no entitlement to be promoted to the SAG grade.

5.2 On merits, while the respondents do not dispute the factual matrix recorded hereinabove, it is submitted that, as per the Recruitment Rules of 2011, the post of Controller of Aid, Accounts and Audit (CAA&A) in the Department of Economic Affairs is classified as a General Central Service, Group „A‟ Gazetted, Ministerial post in the pay RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 9 OA No.4047/2023 scale of Rs. 37,400-67,000 (Grade Pay Rs. 10,000), corresponding to Level-14 of the Pay Matrix. The method of recruitment prescribed is by deputation/absorption. The said post was not a promotional post for the feeder grade of JCAA&A (Level-12) under the 2011 RRs. Consequent upon the creation of the post of Director (Level-13), the Recruitment Rules for CAA&A were amended on 28.03.2024, designating Director as the feeder grade.

5.3 It is further submitted that the post of CAA&A fell vacant with effect from 24.10.2022 upon repatriation of the then incumbent, Shri Sukhbir. As the process for filling the post on deputation/absorption basis was underway, the applicant, then holding the post of JCAA&A, was entrusted with the additional charge of CAA&A with effect from 24.10.2022, with the approval of the Hon‟ble Finance Minister. An office order dated 04.11.2022 (Annexure R-1) was issued, entrusting the additional charge to the applicant without any extra remuneration. It is also stated that ex post facto approval of the ACC was obtained for entrustment of the additional charge for a period of six months from 24.10.2022, or until the regular incumbent joined, or until further orders, whichever was earlier. The respondents emphasized that there was no proposal from the Department for grant of additional pay for holding the additional charge, and that the applicant was required only to discharge the usual routine day-to-day functions of a non-statutory nature attached to the post.

5.4 It is further submitted that, with the approval of the Hon‟ble Finance Minister, the additional charge of CAA&A was extended for a further six months, for which ex post facto approval was also sought from the ACC. Meanwhile, the applicant applied for voluntary RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 10 OA No.4047/2023 retirement from service with effect from 03.07.2023, waiving the 90- day notice period, which was accepted. During the notice period, the applicant submitted a representation dated 20.06.2023 seeking pay fixation under FR-49 for holding additional charge of the post of CAA&A. The Department sought clarification from the DoP&T, which observed that the competent authority (ACC) had approved the assignment of additional charge under FR-49. However, the Department did not accede to the applicant‟s request for pay fixation under FR-49(iii), reiterating that no such approval for grant of additional remuneration had been accorded.

5.5 Learned counsel for the respondents also pointed out that in 2017 a similar arrangement had been made when the then JCAA&A, Shri Jasvinder Singh, was entrusted with the additional charge of CAA&A without extra remuneration from 09.01.2017 to 03.10.2017, until the regular incumbent, Shri Sukhbir, joined. Approval of the ACC was similarly obtained in that instance.

5.6 Lastly, it is submitted by the respondents that the applicant is not entitled to any remuneration attached to the post of CAA&A (a SAG-level post) as he was never substantively appointed thereto. The office order dated 04.11.2022 clearly stipulated entrustment of additional charge without any extra remuneration. The applicant discharged such duties from 24.10.2022 until 03.07.2023, i.e., for 8 months and 9 days, under these conditions, which he accepted. As he was never promoted to the SAG grade, he cannot claim either the pay or the pensionary benefits of that post. The post was not in the direct line of promotion from his substantive post, and the ACC did not approve any remuneration. The functions performed by the applicant RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 11 OA No.4047/2023 were limited to routine day-to-day matters of a non-statutory nature, akin to a "duty charge" arrangement, and did not vest him with any entitlement to SAG pay fixation.

REJOINDER

6. In reply to the preliminary objections, as noted above, learned counsel for the applicant submitted that the applicant never claim promotion to the post of CAA&A but only the pay for additional charge held by him for more than 8 months under FR 49 (iii). Further the respondents have admitted that the applicant was assigned/discharged the duties of the additional charge of CAA&A for a period of more than 8 months, i.e., from 24.10.2022 to 03.07.2023 and for that ex post facto approval had been sought and granted by the competent authority. Further while discharging the additional charge of the said post, the applicant had performed all functions, including the statutory functions regarding debt servicing of external loans of the Controller in addition to the duties and responsibilities of his regular charge of the post of JCAA&A. The statutory functions of the post of CAA&A are as under:-

"Part A  The Controller of Aid, Accounts and Audit, Department of Economic Affairs, Min. of Finance is responsible for implementing the financial down in the covenants laid down agreement(s) executed by Department(s) Govt. of India and the external funding agencies.
 Compilation/ preparation of sovereign external receipt and debt service budget for inclusion in Govt, of India Union Budget.
 Coordinating with Project Implementing Agency, Donor Agencies, Banks etc.  Maintaining External aid statistics, Debt statistics and other reports in computer system for management.
 Review of physical and financial progress of projects (quarterly/half yearly/ annually) in Tripartite Project Review RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 12 OA No.4047/2023 Meeting with executing agencies, Funding agencies and Min. of Finance.
 Publication of external assistance brochure on and annual basis and Web-publication of sovereign external debt portfolio.
 AAA&D is to provide data relating to external assistance and gives inputs for Parliament questions/ Cabinet notes to other divisions of Min. of Finance directly or in directly.
 Audit of export promotion schemes run by Director General of Foreign trade.

                 Part B

                 Duties and Responsibilities of CAA&A.

                     i)      Head of the division.

                     ii)     Over all responsible for all functions of AAAD. For this
purpose, he reports to Additional Secretary.
iii) Submission of receipt and expenditure budget of External Aid to Secretary.
iv) Coordination with various Stack holders namely, Funding Agencies, Projects, State Governments, RBI, Commercial Banks, Ministries/ Departments, Parliament and others.
                     v)      Preparation of External Aid Brochure.

                     vi)     Approval of EP Audit Annual Audit plan.

vii) Approval of accounting procedures for accounting of External Aid
viii) Approval of Half yearly report of outstanding EP Audit objections.
ix) Approval of annual Performance Report EP Audit.
x) Dropping of EP Audit objection where objections are not legally valid. Annexure A (Colly)"

6.1 By drawing attention of above duties and responsibilities, learned counsel for the applicant submitted that by no stretch of imagination, the functions and responsibilities entrusted to the applicant in the capacity of CAA&A can be categorised as routine day- to-day duties ordinarily attached to the post. 6.2 Learned counsel for the applicant further submitted that the Department of Personnel & Training (DoP&T), vide its communication dated 24.08.2023 (page 18 of the OA), had clarified that the RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 13 OA No.4047/2023 respondents may invoke the provisions of FR-49(iii) to grant remuneration for the additional charge held by the applicant for more than eight months, subject to obtaining the approval of DoP&T. It was contended that the respondents‟ assertion that DoP&T had declined the said request is factually incorrect. The applicant is not claiming the status of the higher post, but only the remuneration for the period during which he discharged the duties of the post of CAA&A. It was further pointed out that the additional charge was entrusted to the applicant w.e.f. 24.10.2022, pending approval of the competent authority (ACC), in view of the urgency and the importance of the work attached to the said post.

6.3 Learned counsel again emphasized that in the office order dated 04.11.2022, it was recorded that the applicant was entrusted with the additional charge of CAA&A "without extra remuneration" with the approval of the then Hon‟ble Finance Minister (FM). However, information obtained under the RTI Act revealed that the approval of the then Hon‟ble FM, as reflected in notes 72, 73 & 74 of File No. A- 12018/16/2016-AD-IA(Part) dated 21.10.2022 (page 78 of the paperbook), contains no mention of such a stipulation. The phrase "without extra remuneration" was thus inserted subsequently in the office order dated 04.11.2022 without support from the then Hon‟ble Minister‟s approval.

6.4 Learned counsel also submitted that in the Office Memoranda dated 10.11.2022 and 01.02.2023, issued regarding ex post facto approval of the ACC, there is no stipulation that the entrustment of additional charge was "without extra remuneration." Likewise, even in the approval for extension beyond 23.04.2023, obtained from the then RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 14 OA No.4047/2023 Hon‟ble Finance Minister (notes 102-125 of the same file at pages 84 and 85 of the paperbook), there is no such restriction. Nevertheless, in the subsequent office order dated 17.05.2023 extending the charge, the same restrictive phrase was once again inserted, despite the then Hon‟ble Minister‟s approval being silent on this point. 6.5 Learned counsel for the applicant thus argued that neither the OM dated 10.11.2022 (page 19 of the OA) nor the DoP&T communication dated 01.02.2023 (page 20 of the OA) contains any prohibition on the payment of remuneration for additional charge. The applicable rules also do not bar the grant of such pay for holding the charge of a higher post.

6.6 Learned counsel lastly submitted that the applicant‟s claim is squarely covered by the judgment of the Hon‟ble Supreme Court (Full Bench of three Judges) in B.K. Dhir (supra). Further, this is not a case where the applicant is seeking promotion on the basis of an officiating status, but merely claiming the remuneration that is admissible to incumbents working on the same post and performing identical duties.

7. We have heard learned counsel for the parties and carefully perused the pleadings as well as judgment on which applicant‟s counsel has placed reliance.

ANALYSIS

8. Before adverting to the merits of the applicant‟s claim in instant OA, we consider it appropriate to address the preliminary objection raised by the respondents. The objection is that the applicant was never appointed to the Senior Administrative Grade (SAG) by the RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 15 OA No.4047/2023 Government of India and, at the relevant time, was serving as JCAA&A, a post equivalent to Deputy Secretary in the Government of India and that the ACC had neither empanelled him for promotion to the SAG nor had the President of India issued any appointment order, and therefore, he is not entitled to SAG pay fixation or corresponding pensionary benefits. We find this objection is misconceived, as the applicant in the present OA has not sought such pay fixation or pensionary benefits; rather, his claim is confined to the remuneration for the period during which he was entrusted with and discharged the additional charge of the post of CAA&A.

9. On the merits, it is an admitted position that the applicant was entrusted with and discharged the additional charge of the post of CAA&A from 24.10.2022 to 03.07.2023 with the approval of Hon‟ble Finance Minister. As the post of CAA&A is at the SAG level, its entrustment required the approval of the Appointments Committee of the Cabinet (ACC), for which ex post facto approval was duly sought and granted. Relevant paras of the note relating to entrustment of additional charge of the post of CAA&A to the applicant are extracted below:-

"File No. F.No.A.12011/16/2016-Ad.IA(Part) (Computer No. 300344153) Note # 66 Sub: Entrustment of additional charge of the post of Controller of Aid, Accounts and Audit - reg.
Consequent upon acceptance of recommendation of UPSC and approval of ACC. Shri Sukhbir, an IP&TAFS officer in Department of Telecommunications was appointed to the post of Controller of Aid, Accounts and Audit in Department of Economic Affairs w.e.f. 24.10.2017 for five years.
2. As per extant guidelines of DoPT, power has been delegated to Ministries/Departments for extension of deputation tenure upto 7 years. However, Shri Sukhbir submitted his unwillingness on 12.08.2022 to continue to this post in the DEA. Since the post is going to be vacant from 24.10.2022 consequent on expiry of his deputation tenure on 23.10.2022, the process for filling up the anticipated vacancy for the post of CAA&A on deputation basis was initiated by publishing advertisement in the RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 16 OA No.4047/2023 Employment News. It is unlikely that the selection of the incumbent will be finalized by 23.10.2022.
3. In this connection it is to mention that having examined the file relating to fill up the post of CAA&A on earlier occasion in 2017, it has been observed that the additional charge was given to Joint CAA&A with the approval of Secretary (EA) from 9.1.2017 (Date of vacancy) till the new incumbent joined the post. However, while examining this Department's proposal for appointment of CAA&A for ACC approval after receiving the recommendation of UPSC, DoPT sent back the proposal to the DEA, vide its O.M. dt. 21.08.2017 stating that in terms of extant instructions, ACC approval is required for additional charge arrangement also. Subsequently, the DEA forwarded the proposal for holding additional charge of the post of CAA&A by Jt. CAA&A to DOPT for ACC approval after getting the ex-post facto approval of the Finance Minister (Ref: Note#35-#45). Finally, the ACC approved both the proposals viz. (0) appointment of Shri Sukhbir to the post of CAA&A and (ii) entrustment of additional charge of the post of CAA&A to the then Jt. CAA&A for a period of ten months, or till the regular incumbent joins the post (ex-post facto approval).
3 Under the above circumstances following are submitted for consideration:-
(a) The next in hierarchy is the post of Director (Level-13). However, this post is a newly created post and framing of RRs is under process. The post can be filled up once RRs are finalized. The next in hierarchy is the post of Joint Controller of Aid Accounts and Audit (Jt. CAA&A) which is presently held by Shri Ashok Kumar. On earlier occasion in 2017, Jt. CAA&A was given additional charge of CAA&A on completion of the deputation tenure of Shri S. G. Dastidar, the then CAA&A, till the next incumbent joined.
(b) Any other SAG level officer may be given additional charge of CAA&A, until the new incumbent joins.
(c) An appropriate officer in the IES cadre may also be given the additional charge only in consultation with the CEA.

4. The existing Recruitment Rules for the post of CAA&A and the duties and responsibilities for the post may be perused at P.17-22/Cor and P.30-31/Cor, respectively.

5. In view of the position stated above, before the proposal is sent to DOPT for approval of ACC, kind approval of Hon'ble Finance Minister may be solicited for entrustment of additional charge of the post of CAA&A to any suitable officer (as indicated in para 3 above) w.e.f. 24.10.2022 till the regular incumbent joins the post..

Submitted please.

               19/10/2022 03:33 PM                                   Pradip Dey
                                               ASSISTANT SECTION OFFICER(AD-VI)




               Note # 67

               19/10/2022 03:37 PM                                     G Bhuvneswari
                                                              SECTION OFFICER(AD-VI)

               Note # 68

               Ref :#Note 66




 RAVI     2025.08.29
KANOJIA   11:45:33+05'30'
     Item No.53/C-5                                17                                    OA No.4047/2023


This is regarding additional Charge of for the post of Controller of Aid, Accounts and Audit(CAA&A) in DEA.

2. It may be recalled that Shri Sukhbir was appointed to the post of Controller of Aid, Accounts and Audit(CAA&A) in Department of Economic Affairs w.e.f. 24.10.2017 for five years. His tenure is upto 23.10.2022.

3. The post has been advertised in the Employment News. Last date for applying is 24.10.2022. Applications of eligible candidates will be sent to UPSC for selection, to be followed by ACC approval. Entire exercise may take time. In view of this, it is prop0sed to give additional charge to Officer till the new incumbent takes charge or until further order. The existing Recruitment Rules for the post of CAA&A and the duties and responsibilities for the post may be perused at P.17-22/Cor and P.30-31/Cor respectively. Precedence of the same may kindly be perused at para-3 of Note ## 66.

4. In view of preceding paras, following is proposed:

(a) The next in hierarchy is the post of Director (Level-13). However, this post is a newly created post and framing of RRs is under process. The post can be filled up once RRs are finalized. The next in hierarchy is the post of Joint Controller of Aid Accounts and Audit (Jt. CAA&A) which is presently held by Shri Ashok Kumar. On earlier occasion in 2017, Jt. CAA&A was given additional, charge of CAA&A on completion of the deputation tenure of Shri S. G. Dastidar, the then CAA&A, till the next incumbent joined.
(b) Any .other SAG level officer may be given additional charge of CAA&A until the new incumbent joins.
(c) An appropriate officer in the IES cadre may also be given the additional charge only in consultation with the CEA.

5. File is submitted for kind consideration of Hon'ble FM on Para-4 above. Once approved, the same will be submitted for ACO approval.

               19/10/2022 04:54 PM                                  SANTOSH KUMAR
                                                              UNDER SECRETARY(AD-VI)


               Note # 69

               20/10/2022 02:24 PM                                         JASBIR SINGH
                                                                        DIRECTOR (ADMIN)


               Note # 70

May like to see for making recommendation as AS in-charge.

               20/10/2022 05:41 PM                                   MANISHA SINHA
                                                       ADDITIONAL SECRETARY(ADMIN)

               Note #71

The next in hierarchy, Jt CAAA Shri Ashok Kumar may be given the charge. This proposition will also be in sync with the precedent as mentioned in Para- 4 above.

               21/10/2022 01:05 PM                             RAJAT KUMAR MISHRA
                                                         ADDITIONAL SECRETARY(MBC)

               Note # 72

               Pre Notes refer.




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     Item No.53/C-5                              18                                 OA No.4047/2023


File is submitted for approval of FM for handing charge of the post of CAAA (consequent to end of tenure of present CAAA) to Shri Ashok Kumar, Jy (CAAA), till appointment of next incumbent.

               21/10/2022 02:47 PM                                 MANISHA SINHA
                                                     ADDITIONAL SECRETARY(ADMIN)

               Note # 73

               For approval

               22/10/2022 02:31 AM                                          AJAY SETH
                                                                        SECRETARY(EA)

               Note # 74

               20221025205343.pdf

               25/10/2022 06:28 PM                NIRMALA SITHARAMAN
                                  MINISTER OF FINANCE AND CORPORATION
                                                               AFFAIRS

               Note # 75

               25/10/2022 11:24 PM                                          AJAY SETH
                                                                        SECRETARY (EA)

               Note # 76

               26/10/2022 10:10 AM                           MANISHA SINHA
                                          ADDITIONAL SECRETARY(C&C AND OMI)

               Note # 77

               26/10/2022 02:32 PM                                      JASBIR SINGH
                                                                     DIRECTOR(ADMIN)

               Note # 78

               26/10/2022 02:50 PM                                SANTOSH KUMAR
                                                           UNDER SECRETARY(AD-VI)

               Note # 79

               26/10/2022 02:54 PM                                    G Bhuvneswari
                                                             SECTION OFFICER(AD-VI)

               Note # 80

               Ref: Above

The proposal for entrustment of additional charge of the post of Controller of Aid, Accounts and Audit to Shri Ashok Kumar, Joint Controller of Aid, Accounts and Audit has been approved by Hon'ble FM. (Ref: Note#74)

2. Shri Ashok Kumar, Jt. CAA&A is clear from vigilance angle. The APAR dossiers grading of APAR for last five years in r/o the concerned officer have been called for from the Vigilance Section, which are awaited. In the meanwhile, the other process may be completed for forwarding the proposal to DOPT of approval of ACC.

3. As per DOPT guidelines, all the proposals for approval of ACC should be sent in the prescribed proforma and be accompanied by the relevant RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 19 OA No.4047/2023 appendix and the checklists, after attestation by an officer not below the level of Joint Secretary.

4. Accordingly, the requisite proforma alongwith the relevant appendix and the checklists (duly filled in) have been prepared and are attached in the Draft men. (DFA/300232734), for kind approval of AS (Admn) please. Subsequently, the physical copies of the requisite documents signed by AS (Admn) alongwith other relevant documents may be forwarded to DOPT for approval of ACC.

Submitted please.

               27/10/2022 03:10 PM                                    Pradip Dey
                                                ASSISTANT SECTION OFFICER(AD-VI)

               Note # 81

                                                                       G Bhuvneswari
               27/10/2022 03:21 PM                            SECTION OFFICER(AD-VI)

               Note # 82

               27/10/2022 03:28 PM                                 SANTOSH KUMAR
                                                            UNDER SECRETARY(AD-VI)

               Note # 83

               27/10/2022 04:07 PM                                        JASBIR SINGH
                                                                      DIRECTOR(ADMIN)

               Note # 84

               Ref: Note#80 above.

The tenure of deputation of Shri Sukhbar as Controller of Aid, Accounts and Audit (CAA&A) in this Department was completed on 23.10.2022., This process for filling up this post on deputation basis is going on.

2. With the approval of Hon'ble FM, it was, decided to entrust the additional charge of the post of CAA&A to Shri Ashok Kumar, Jt. CAA&A w.e.f. 24.10.2022 (Ref: Note#74). Since CAA&A is a SAG level post, approval of ACC is required for entrustment of additional charge to this post also. The matter was telephonically discussed with the concerned section in EO Division, DoPT, which has advised to issue order giving additional charge with the approval of Minister-in-charge and subsequently the matter may be forwarded for ACC approval.

3. Shri Ashok Kumar, Jt. CAA&A is clear from vigilance angle.

4. Since the proposal for additional charge w.e.f. 24.10.2022 has already approval of Hon'ble FM, we may issue an office order entrusting additional charge of CAA&A to Shri Ashok Kumar, Jt. CAA&A, as per draft (DFA/300232994) attached.

5. As regards forwarding the proposal for ACC approval, it. is submitted that as per DOPT guidelines, all the proposals for approval of. ACC should be sent in the prescribed proforma and be accompanied by the relevant appendix and the checklists, after attestation by an officer not below the level of Joint Secretary.

6. Accordingly, the requisite proforma alongwith the relevant appendix and the checklists (duly filled in) have been. prepared and are attached in the Draft menu (DFA/S00232734) for approval please. Subsequently, the physical copies of the requisite documents signed by AS (Admn) alongwith other relevant documents may be forwarded to DOPT for approval of ACC.

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     Item No.53/C-5                              20                             OA No.4047/2023


7. Submitted for kind approval of AS (Admn) please.

                31/10/2022 12:45 PM                                  Pradip Dey
                                               ASSISTANT SECTION OFFICER(AD-VI)

                Note # 85


                31/10/2022 12:51 PM                                   G Bhuvneswari
                                                            SECTION. OFFICER(AD-VI)


                Note # 86


                Ref: Note above


We may issue order for entrusting the additional charge. File will be resubmitted for approval of AGC thereafter.

Submitted for consideration please.

                31/10/2022 02:26 PM                               SANTOSH KUMAR
                                                           UNDER SECRETARY(AD-VI)

                Note # 87


                31/10/2022 04:02 PM                                      JASBIR SINGH
                                                                      DIRECTOR(ADMIN)

                Note # 88


                For you.

                01/11/2022 04:22 PM                                 MANISHA SINHA
                                                      ADDITIONAL SECRETARY(ADMIN)

                Note # 89


                As proposed.

                03/11/2022 10:19 AM                                       T. Natarajan
                                                                               AS(DEA)




                Note # 90

                04/11/2022 10:44 AM                               SANTOSH KUMAR
                                                           UNDER SECRETARY(AD-VI)

                Note # 91


                04/11/2022 10:48 AM                                   G Bhuvneswari
                                                            SECTION OFFICER(AD-VI)"


          9.1        From examination of notes from Note#66 to Note#91, it is

apparent that entrustment of additional charge of the post of CAA&A is RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 21 OA No.4047/2023 not envisaged without any extra remuneration w.e.f. 24.10.2022 to 23.03.2023, i.e., for a period of six months. However, while issuing order to assign charge of the post of CAA&A dated 04.11.2022 signed by Shri Santosh Kumar, Under Secretary (GoI), MOF, DEA, New Delhi, the condition of assigning charge without any extra remuneration has been incorporated, which reads as under:-

"No. A.12011/16/2016-Ad.IA Government of India Ministry of Finance Department of Economic Affairs (Administration Division) **** Room No.230, North Block, New Delhi - 110001.
Dated 4th November, 2022 OFFICE ORDER Consequent upon completion of tenure of deputation of Shri Sukhbir as Controller of Aid, Accounts and Audit on 23.10.2022 and subsequent relieve from this Department, Shri Ashok Kumar, joint Controller of Aid, Accounts and Audit is entrusted the additional charge of the post of Controller of Aid, Accounts and Audit without any extra remuneration with effect from 24.10.2022 until the new incumbent ioins this post or until further orders, whichever is earlier.
2. This issues with the approval of Hon'ble Finance Minister.
Sd/-
(Santosh Kumar) Under Secretary to the Government of India"

9.2 The respondents had also processed the notings for obtaining ex post facto approval of the ACC, the same reads as under:-

"Note # 80 Ref: Above The proposal for entrustment of additional charge of the post of Controller of Aid, Accounts and Audit to Shri Ashok Kumar, Joint Controller of Aid, Accounts and Audit has been approved by Hon'ble FM. (Ref: Note#74)
2. Shri Ashok Kumar, Jt. CAA&A is clear from vigilance angle. The APAR dossiers grading of APAR for last five years in r/o the concerned officer have been called for from the Vigilance Section, which are awaited. In the meanwhile, the other process may be completed for forwarding the proposal to DOPT of approval of ACC.
3. As per DOPT guidelines, all the proposals for approval of ACC should be sent in the prescribed proforma and be accompanied by the relevant RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 22 OA No.4047/2023 appendix and the checklists, after attestation by an officer not below the level of Joint Secretary.
4. Accordingly, the requisite proforma alongwith the relevant appendix and the checklists (duly filled in) have been prepared and are attached in the Draft men. (DFA/300232734), for kind approval of AS (Admn) please. Subsequently, the physical copies of the requisite documents signed by AS (Admn) alongwith other relevant documents may be forwarded to DOPT for approval of ACC.

Submitted please.

                27/10/2022 03:10 PM                                   Pradip Dey
                                               ASSISTANT SECTION OFFICER(AD-VI)"


          9.3        The ex post facto approval was given by the ACC on 01.02.2023,

          which reads as follows:-
                                          "No.18/42/2017-EO(SM.II)
                                             Government of India

Ministry of Personnel, Public Grievances & Pensions Department of Personnel and Training Secretariat of the Appointments Committee of the Cabinet **** North Block, New Delhi 01.02 2023 Department of Economic Affairs' DO letter No.A.12011/16/2016-Ad IA dated 10.112022 refers.

2. The Appointments Committee of the Cabinet (ACC) has approved the ex-post facto entrustment of additional charge of the post of Controller of Aid, Accounts &Audit (CAA&A) DEA to Shri Ashok Kumar, Joint CAA&A for a period of 06 months w.e.f 24. 10.2022 or till the regular incumbent joins the post, or until further orders, whichever is the earliest.

Sd/-

(Arind Thakur) Under Secretary(EO-SM II) Department of Economic Affairs:

(Shri Ajay Seth, Secretary).
North Block, New Delhi."
10. The question that now arises for determination is whether, for holding and discharging the additional charge of the post of CAA&A during the said period, the applicant is entitled to remuneration in terms of the provisions of FR-49. It is apt to refer to FR 49, which reads as under:-
"F.R. 49 The Central Government may appoint a government servant already holding a post in a substantive or officiating capacity to officiate, as a temporary measure, in one or more of RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 23 OA No.4047/2023 other independent posts at one time under the Government. In such cases, his pay is regulated as follows: -
(i) Where a Government servant is formally appointed to hold full charge of the duties of a higher post in the same office as his own and in the same cadre/line of promotion, in addition to his ordinary duties, he shall be allowed the pay admissible to him, if he is appointed to officiate in the higher post, unless the Competent Authority reduces his officiating pay under Rule 35; but no additional pay shall, however, be allowed for performing the duties of a lower post;
(ii) Where a Government servant is formally appointed to hold dual charges of two posts in the same cadre in the same office carrying identical scales of pay, no additional pay shall be admissible irrespective of the period of dual charge provided that, if the Government servant is appointed to an additional post which carries a special pay, he shall be allowed such special pay;
(iii) Where a Government servant is formally appointed to hold charge of another post or posts which is or are not in the same office, or which, though in the same office, is or are not in the same cadre/line of promotion, he shall be allowed the pay of the higher post, or of the highest post, if he holds chargé of more than two posts, in addition to ten per cent of the presumptive pay of the additional post or posts, if the additional charge is held for a period exceeding 1[45] days but not exceeding 3 months provided that if in any particular case, it is considered necessary that the Government servant should hold charge of another post or posts for a period exceed 03 months, the concurrence of the 1[Department of Personnel and Training] shall be obtained for the payment of additional pay beyond the period of 03 months;
(iv) Where an officer is formally appointed to hold full additional charge of another post, the aggregate of pay and additional pay shall in no case exceed 2[Rs. 2,25,000];
(v) No additional pay shall be admissible to a Government servant who is appointed to hold current charge of the routine duties of another post or posts irrespective of the duration of the additional charge;
(vi) If compensatory or sumptuary allowances are attached to one or more of the posts, the Government servant shall draw such compensatory or sumptuary allowances as the Central Government may fix provided that such allowances shall not exceed the total of the compensatory and sumptuary allowances attached to all the posts".

11. From the above, it is evident that FR 49 empowers the Central Government to appoint a government servant already holding a post in a substantive or officiating capacity to officiate, as a temporary measure, in one or more of other independent posts at one time „„under the Government.‟‟ The Rule also stipulates the circumstances and the RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 24 OA No.4047/2023 extent to which the Government servant shall be entitled to additional pay on formal appointment to hold full additional charge of another post under Government. Further, FR 49 (i) in unequivocal terms speaks that when an officer is required to discharge all the duties of the other post including the statutory functions, steps should be taken to process the case for getting the approval of the Competent Authority and formal orders appointing the officer to the additional post should be issued. On appointment, the officer should be allowed additional remuneration as indicated in FR 49.

11.1 It is evident that the FR 49 provides that the Central Government has got power to appoint a government servant already holding a post in a substantive or officiating capacity to officiate, as a temporary measure, in one or more of other independent posts at one time under the Government and his pay is to be regulated as follows. 11.2 The provision as contained under FR 49(iii) provides that where a Government servant is formally appointed to hold charge of another post or posts which is or are not in the same office, or which, though in the same office, is or are not in the same cadre/line of promotion, he shall be allowed the pay of the higher post, or of the highest post, if he holds chargé of more than two posts, in addition to ten per cent of the presumptive pay of the additional post or posts, if the additional charge is held for a period exceeding 45 days but not exceeding 3 months provided that if in any particular case, it is considered necessary that the Government servant should hold charge of another post or posts for a period exceed 03 months, the concurrence of the Department of Personnel & Training shall be obtained for the payment of additional pay beyond the period of 03 months. Further, the provision of FR 49(v) provides that no additional pay shall be admissible to a Government RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 25 OA No.4047/2023 servant who is appointed to hold current charge of the routine duties of another post or posts irrespective of the duration of the additional charge. As such, it is, thus, evident that in a situation if the Government servant is appointed to hold charge of one of other post(s), he shall be entitled to get the pay-scale attached to higher post. In addition to ten per cent of the presumptive pay of the additional post or posts, if the additional charge is held for a period exceeding 45 days but not exceeding 3 months. However, additional pay shall be admissible to the government servant who is entitled to get additional pay, who is appointed to hold current charge of the routine duties of another post or posts irrespective of the duration of the additional charge. 11.3 In the case of State of Punjab Vs. B.K. Dhir (supra), at paragraph 2 thereof, the extract of order passed by learned Division Bench of Punjab & Haryana High Court passed in LPA No. 198 of 2003 has been referred by the Hon‟ble Apex Court, which reads as under:

"2. ... .... ... "Having thoughtfully considered the rival contentions, we find merit in the prayer of the appellant and are of the view that his case is squarely covered by the ratio of the judgment in Pritam Singh Dhaliwal case [Pritam Singh Dhaliwal v. State of Punjab, 2004 SCC OnLine P&H 1428]. It was not a case where the appellant had laid a claim to promotion on the basis of the officiating status conferred on him, but had prayed only for the pay which was admissible to incumbents working on the said posts and performing similar duties. Resultantly, therefore, if the respondents had extracted work from him as Joint Director and Additional Director, he would certainly be entitled to pay as is admissible to the regular incumbents working on the said posts, regardless of any condition that may have been sought to be imposed upon him."

Further the Hon‟ble Apex Court in the said judgment held as under:-

"Being of this view, the High Court allowed the appeal and directed that the appellant therein would be entitled to salary of posts of Joint Director and Additional Director, Panchayats for the period he worked as such.
3. It is apt to note here that the stand of the State before the Division Bench was that the view of the learned single Judge was correct inasmuch as the orders passed posting the appellant on officiating posts incorporated a condition that he would continue RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 26 OA No.4047/2023 to draw his pay in the pay scale of Deputy Director, Panchayat and no extra financial benefit would be given to him for the officiating charge. Additionally, it was asserted that the officer concerned had submitted to the said terms and conditions and not raised any protest.
4. We have heard Ms. Uttara Babbar, learned counsel for the appellant and Mr. R.K. Kapoor, learned counsel for the respondent.
5. This Court today in the case of "The State of Punjab & Another v. Dharam Pal", Civil Appeal No. 1549 of 2011, after referring to the authorities in Smt. P. Grover v. State of Haryana and another AIR 1983 SC 1060 and Secretary- cum-Chief Engineer, Chandigarh v. Hari Om Sharma and others (1998) 5 SCC 87 and appreciating the similar factual matrix has held thus:
"In the instant case, the Rules do not prohibit grant of pay scale. The decision of the High Court granting the benefit gets support from the principles laid down in Smt. P. Grover (supra) and Hari Om Sharma (supra). As far as the authority in A. Francis (supra) is concerned, we would like to observe that the said case has to rest on its own facts. We may clearly state that by an incorporation in the order or merely by giving an undertaking in all circumstances would not debar an employee to claim the benefits of the officiating position. We are disposed to think that the controversy is covered by the ratio laid down in Hari Om Sharma (supra) and resultantly we hold that the view expressed by the High Court is absolute impeccable."

6. The learned counsel for the State of Punjab referring to the Punjab Civil Services Rules (for short, "Rules"), urged that the respondent was not eligible to hold the post. Be it noted, the said stand was not taken before the High Court and, in any case, we are disposed to think that when the respondent had worked in the officiating post and had been granted the benefits by the High Court, he should be extended the said benefits. Had there been a contest on the score of eligibility of the respondent, possibly the matter would have been different. That not being the fact situation, we are not inclined to interfere with the order passed by the High Court.

7. Consequently, we do not find any infirmity in the order passed by the High Court and accordingly the appeal, being devoid of merit, stands dismissed. There shall be no order as to costs."

11.4 It is apt to mentioned that an identical issue had also been decided by the Division Bench of the Hon‟ble Jharkhand High Court at Ranchi in the case of The State of Jharkhand & Ors Vs. Baneshwar Rabidas [LPA No. 735 of 2019] decided on 07.09.2021 RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 27 OA No.4047/2023 by putting reliance upon the judgments rendered by the Hon‟ble Apex Court in the cases of State of Punjab and Another v. Dharam Pal, (2017) 9 SCC 395, and that of in the case of B. K. Dhir (supra), held therein as under:

"We have considered the factual aspect involved in the given case wherein also the writ petitioner has been directed to perform his duty as Superintending Engineer (Current Charge) for the period from 26.07.2007 till 25.07.2011 and thereafter asked to perform his duty as Chief Engineer (Current Charge) for the period from 26.07.2011 till his superannuation on 30.04.2013, however with the condition that he will work in his earlier own pay scale and his promotion will depend upon the final decision to be taken for regular promotion and, therefore, according to our considered view, the factual aspect involved in State of Punjab and Another v. Dharam Pal (Supra) is almost similar to the instant case as also the provision of Rule which is the subject matter of the argument advanced on behalf of the parties is also pari materia, as has been referred hereinabove, therefore, the ground which has been agitated by the appellant-State for reversal of the order passed by the learned Single Judge that as because the writ petitioner has never been granted promotion to the post of Superintending Engineer and Chief Engineer, rather he was holding the post in the substantive capacity of Executive Engineer and as such, he is not entitled to get the pay scale of the post of Superintending Engineer and Chief Engineer, is not acceptable to this Court taking into consideration the fact that the issue has already been dealt with by the Hon'ble Apex Court in the case of State of Punjab and Another v. Dharam Pal (Supra).
Therefore, this Court is of the view that the learned Single Judge since has come to a conclusion holding the writ petitioner entitled to get the pay scale of the post of Superintending Engineer and Chief Engineer as also for fixation of pension on the basis of the last pay drawn i.e., the pay scale attached to the post of Chief Engineer, therefore, the order passed by the learned Single Judge suffers from no infirmity."

11.5 Further the similar issue had also been considered by the Hon‟ble Jharkhand High Court at Ranchi in the case of Union of India and others vs. Ratan Kumar Kapoor in W.P. (S) No.2032/2020 decided on 12.03.2024, in which also the Hon‟ble High Court had placed reliance on the decision of the Hon‟ble Apex Court in the case of B. K. Dhir (supra) and other judgments and ultimately RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 28 OA No.4047/2023 held in favour of the concerned employee. Relevant paras of the same read as under:-

"47. Therefore, this Court, on the basis of discussion made hereinabove, is of the view that if in the facts and circumstances, particularly the order passed by the authority [the writ petitioner herein] directing the respondent original applicant to perform duty as Accounts Officer on a temporary measure, the claim of the salary attached to the post of Accounts Officer, if it is being claimed the same has been held to be proper and in that view of the matter, the learned tribunal has passed order directing the respondent, the writ petitioners herein to release the arrears of difference of pay/remuneration for the period for which the respondent applicant has discharged his duty to the post of Accounts Officer on temporary measure."

........

"51. This Court considering the judgment rendered by Constitution Bench of Hon'ble Apex Court and taking into consideration the scope of judicial review is of the view that the order which has been passed by learned tribunal as impugned in this writ petition as per the discussion made herein above cannot be said be faulted with.
52. Accordingly, the instant petition lacks merit and is dismissed."

12. As regards the respondents‟ contention that the applicant was required only to discharge the usual routine day-to-day functions of a non-statutory nature attached to the post, we have considered the duties and responsibilities of the post of CAA&A as noted hereinabove as also that of JCAA&A, which are reproduced below:-

"Duties and responsibilities of Jt. CAA&A:
Second in command of the AAAD.
Assists CAA&A in performing his duties.
In charge of administration.
Performs functions as delegated to him by CAA&A. All the reports /papers/ documents to CAA&A are submitted through him.
In charge of EDP/Coordination.
Authorizing. External Aid Receipt and Expenditure Budget for All funding agencies."
 RAVI     2025.08.29
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     Item No.53/C-5                           29                          OA No.4047/2023



          12.1       Keeping in view the duties and responsibilities of both the

above, i.e., CAA&A and Jt.CAA&A, we are of the considered view that the additional charge cannot be characterised as a routine or non-
statutory. On the contrary, they are of a statutory nature, carrying significant functional responsibilities.

13. In the present case, the applicant is not seeking promotion to the higher post of CAA&A. His claim is confined only to the remuneration for the period during which he was entrusted with the additional charge and duties of the post of CAA&A with effect from 24.10.2022. The said arrangement was made pending approval of the competent authority (ACC), keeping in view the urgency and importance of the work attached to the post. It is pertinent to note that the ACC has since accorded ex post facto approval for the entrustment of the additional charge of CAA&A to the applicant.

14. With respect to the respondents‟ further submission regarding the case of Shri Jasvinder Singh, who was entrusted with the additional charge of the post of CAA&A from 09.01.2017 to 03.10.2017 without extra remuneration until the regular incumbent, Shri Sukhbir, assumed charge, and for which the approval of the ACC was also obtained, we do not consider it necessary to express any opinion on that aspect.

15. So far as contention of respondents as noted above in para 3.6 is concerned, although the assignment of additional charge of the post of CAA&A had been entrusted to the applicant with the approval of the Hon‟ble Minister, however, subsequently, ex-post facto approval of ACC had been obtained.

16. We also take note that the Hon‟ble High Court of Delhi, in GNCT of Delhi & Ors. v. S.C. Gupta & Ors., W.P. (C) No. 724/2010, RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 30 OA No.4047/2023 decided on 06.09.2010, after considering several judgments of the Hon‟ble Supreme Court, held:

"The Hon'ble Supreme Court has in no uncertain terms settled the law that if the Government, for want of candidates, orders an officer in the lower post to perform the duties of a higher post, then such an officer would be entitled to the salary of such higher post as he is made to discharge the functions and duties of that higher post."

16.1 The aforesaid judgment of the Hon‟ble Delhi High Court was challenged before the Hon‟ble Supreme Court by way of Civil Appeal No. 35338/2010, Govt. of NCT of Delhi & Ors. v. S.C. Gupta & Ors., and was dismissed vide judgment dated 05.01.2011. Recently, this Tribunal has an occasion to deal with a similar issue in Shri Madan Mohan v. East Municipal Corporation of Delhi & Ors., OA No. 559/2020, decided on 29.05.2025, wherein the Division Bench, relying upon the above decision of the Hon‟ble Delhi High Court in S.C. Gupta (supra), upheld by the Hon‟ble Apex Court, allowed the claim of the applicant therein.

16.2 In the present case, the applicant‟s claim is squarely covered by the Full Bench judgment of the Hon‟ble Supreme Court in B.K. Dhir (supra), which has also been followed by the Hon‟ble Jharkhand High Court in Baneshwar Rabidas (supra) and Ratan Kumar Kapoor (supra), as well as by the Hon‟ble Delhi High Court in S.C. Gupta (supra). This Tribunal, being bound by judicial discipline, is duty- bound to follow the same. Accordingly, the issue framed in para 10 above is answered in favour of the applicant.

17. In view of the above facts, circumstances, and for the reasons recorded hereinabove, the Original Application is allowed in the following terms:

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     Item No.53/C-5                          31                             OA No.4047/2023



                (a)      The impugned order dated 25.09.2023 (Annexure A-1) is
                         quashed and set aside;

                (b)      The respondents are directed to pay the applicant

remuneration for holding the additional charge of the post of CAA&A for the period from 24.10.2022 to 02.07.2023, in accordance with the provisions of FR-49(iii); and

(c) The above exercise shall be completed within 08 (eight) weeks from the date of receipt of a certified copy of this Order.

17. Pending MAs, if any, stand disposed of accordingly.

18. Respondent No.1 is directed to recover a sum of Rs.10,000/- (Rupees Ten Thousand only) each from the pay and allowances of S/Shri (i) Santosh Kumar; (ii) G. Bhuvneshwari; and (iii) Pradip Dey; and deposit the same in the Prime Minister's Relief Fund. The said recovery is on account of issuance of the order dated 04.11.2022, whereby it was stated that the applicant was entrusted with „the additional charge of the post of Controller of Aid, Accounts and Audit without any extra remuneration w.e.f. 24.10.2022 until the new incumbent joins the said post or until further orders, whichever is earlier.‟ It is noted that such stipulation was not part of the proposal as per the notings recorded between Note#66 to Note#74, till the approval of the Hon‟ble Finance Minister was obtained. As it is evident from Note #66 at page 75 to Note#84 at page 80 of the paperbook that the said officials had manipulated the order by inserting the words „without any extra remuneration‟ in the order dated 04.11.2022, as the ACC approval also does not spell out the above condition. As such, the manner of functioning of the aforesaid officials is not dependable and requires considerable improvement. It has been RAVI 2025.08.29 KANOJIA 11:45:33+05'30' Item No.53/C-5 32 OA No.4047/2023 observed in the present case that while the notings placed on record reflect one position, the order eventually issued contained a materially different stipulation. Such a manner of functioning in Government offices is neither proper nor appreciable and calls for due caution in future. Therefore, Respondent No.1 is further directed to record an adverse entry in the APAR of the named officials for the year 2025-26, if they are still in service. In the event, the said officials are presently working in another jurisdiction, the Respondent No.1 shall forward a certified copy of this Order to the controlling authority(ies) of the said officials for implementation of this order within 08 (eight) weeks from the date of receipt of certified copy of this Order.

           (Rajinder Kashyap)                                     (Manish Garg)
             Member (A)                                            Member (J)

          /ravi/




 RAVI     2025.08.29
KANOJIA   11:45:33+05'30'