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10.The Petitioner received a fresh order for Payment of Pension, Commutation of Pension and Death cum Retirement Gratuity from the 1st Respondent as per proceedings in A.G.(A&E) Pen/P14/1/G33-651/RTD/2006-2007/5275, 76, 77 dated 03.08.2006. He received his pension, Commutation of Pension, Death cum Retirement Gratuity on 03.10.2006 from the Treasury Officer, Madurai. On working out the commutation and by comparing with the earlier copy of the order issued dated 03.07.2002 etc., he found that the wrong calculation has been made in connection with the commutation of pension and date of Retirement taken also varied. He submitted an application on 04.10.2006 to the 1st Respondent requesting for issuance of pay order for balance value of commutation of Rs.54,788/- with interest thereto.

Original Benefits Authorised Date of retirement 30.6.2002 Original Pension Rs.4150/- with effect from 1.7.2002 Revised Benefits Authorised Revised pension Rs.4150/- with effect from 1.7.2002 to 6.10.2005 and @ Rs.4150 - cut in pension Rs.100 = Rs.4050/- for 3 months from 7.10.2005 to 6.1.2006 and @ Rs.4150/- with effect from 7.1.2006 onwards.

Commuted Pension Rs.1660/-

Commuted Portion (40%) Rs.1660/-

CVP 1660 x 12 x age next birth day on retirement (59) 10.46 = Rs.2,08, 364/- Revised Commuted Pension Rs.1350/-

Commutable Portion (33 x 1/3rd) % Rs.4050/3 = Rs.1350/-

Revised CVP Rs.1350 x 12 age next birth day on 7.10.2005 (date of final order) 9.48 = Rs.1,53,576/-.

Reduced pension Rs.2490/- (4150-1660) Reduced Pension Rs.2800/- (4150 - 1350) Original DCRG Rs.1,83,534/-

Revised DCRG Rs.1,83,534/- (no change)

21.It is worthwhile for this Court to refer to paragraph 9 and 10 of the counter of the 1st Respondent which run as follows:

"9.It is submitted that the revised Commuted Value of Pension of Rs.153576/- was arrived at based on the age factor of 9.48 for age next birth day of 62 years as on 07.10.2005 (i.e.) date of issue of final orders in the disciplinary proceedings. Further, due to the punishment of cut in pension of Rs.100/- p.m. imposed on the petitioner, the Commuted pension shall be calculated on the basic pension of Rs.4150/- less cut in pension of Rs.100=4050/-. Furthermore, at the time of issue of original Pension Payment Order in July 2002, the commutable portion of pension as per the Rules in force at the time of retirement on 30.06.2002 was 40% of pension. Final orders in the disciplinary proceedings against the petitioner were passed only on 7.10.2005. However, in the interim, Government issued G.O.Ms.No.74 Finance (Pension) dated 19.4.2003, wherein the maximum limit for Commutation of the portion of pension was reduced from 40% to 33 1/3rd % of pension with effect from 1.4.2003. Therefore, this Respondent perforce had to calculate revised Commuted Value of Pension as above, which accounted for the difference of Rs.54788/- (Rs.2,08,364 - 1,53,576). ...

40.The Learned Counsel for the 1st Respondent advert to G.O.Ms.No.74, Finance (Pension) Department, dated 19.03.2003 wherein a revised limit of commutation has been fixed at 33 1/3rd% of pension by the pensioner for the purpose of commutation of portion of pension which has come into force from 01.04.2003 and earlier the maximum limit for commutation of portion of pension has been at 40%.

41.According to the Learned Counsel for the 1st Respondent, as per Rule 7 of the Civil Pension (Commutation) Rules, 1944, adopted by the Government of Tamil Nadu with effect from 01.12.1963, the Commutation Table prescribed relating to Commutation Value for a pension of rupee one per annum is to be worked out as 16.92 in respect of the commutation value expressed as number of years purchase when the age is 58 years on next birthday, the number of years purchase for the commutation value expressed is 10.78. Likewise, for 16.72 in respect of the commutation value expressed as number of years purchase, when the age is 59 years on next birthday, the number of years purchase for the commutation value expressed is 10.46. But, in the instant case, the revised Commuted Value of Pension of Rs.1,53,576/- has been arrived based on the age factor of 9.48 for age next birth day of 62 years as on 07.10.2005 (i.e.) the date of issue of final orders in the disciplinary proceedings and also due to the punishment of cut in pension of Rs.100/- per month, the commuted pension of the Petitioner has been calculated on the basis of pension of Rs.4150/- less cut in pension of Rs.100/= 4050/- and hence, the revised commuted value of pension has accounted for the difference of Rs.54,788/- (Rs.2,08,364 - 1,53,576). However, a perusal of the Commutation Table as per Rule 7 of the Civil Pension (Commutation) Rules, adopted by the Government of Tamil Nadu with effect from 01.12.1963, by this Court indicates as follows: