High Court of KeralaDivision BenchThe original petitions are allowed; the common ...
In the High Court of Kerala at Ernakulam - Original Petition (CAT) Nos. 65, 67, 68, 71, 73, 84, 94 & 95 of 2023
Case / Petition Number:OP (CAT) Nos. 65, 67, 68, 71, 73, 84, 94 & 95 of 2023
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- The Hon. Justice Alexander Thomas
- The Hon. Justice C. Jayachandran
- Judgment Date
- 2023-08-10
- Court Decision / Holding
- The impugned Common Order of the CAT is set aside. The Court directs the respondents to grant one notional increment to the petitioners, and to revise their retiral benefits by including such incremental benefit, with compliance within two months of receipt of the judgment.
- Final Disposition
- The original petitions are allowed; the common order of CAT is set aside; petitioners to be granted a notional increment and retiral benefits revised; compliance required within two months.
Parties to the Case
Appellants / Petitioners
- Vijayan P.R
- C.I. Xavier
- M. NATARAJAN
- M T CHERIYAN
- R S ROSECHANDRAN
- N.U. Appukuttan
- Remani C
- P. Koya
- T. C. Sudheer Bose
- K. Mani
- Vasudevan N. Nambisan
- S. Arunachalam Pillai
- T. Santha
- Lilly P.M
- N.S. Vijayakumar
- Elizabeth Chacko
Respondents
- Union of India
- Secretary, Department of Pension & Pensioners' Welfare
- Principal Chief Controller of Accounts, Central Pension Accounting Office
- Deputy Controller of Accounts, Central Board of Indirect Taxes and Customs
- Pay and Accounts Officer, Central Exise and Customs
- Chief Controller, Central Pension Accounting Office
- Zonal Accounts Officer, Central Board of Direct Taxes
- The Commissioner of Income Tax Aayakar Bhavan, Kozhikode
- Assistant Commissioner of Income Tax
- Chief Commissioner of Income Tax Aayakar Bhavan, Kowdiar, Thiruvananthapuram
- Commissioner of Income Tax (Audit)
- Deputy Director of Income Tax (Investigation)
- Joint Commissioner of Income Tax, Ayakar Bhavan Palakkad
- Commissioner of Income Tax, Ayakar Bhavan Thiruvananthapuram
- Commissioner of Income Tax, Thiruvananthapuram (I)”
- Respondents (broader)
Legal Representation & Advocates
Counsels for Petitioners
- • C. S. Gopalakrishnan Nair
Counsels for Respondents
- • Sri. S. Manu (DSG)
- • Sri. T. V. VinU-CGC
- • Sri. Suvin R. Menon-CGC
Case Synopsis & Summary
A common issue arising across sixteen Original Applications under Original Petition (CAT) is examined: whether a government servant who retired on the last working day of the preceding month is entitled to the annual increment that accrues on the first day of the succeeding month for the purpose of retiral benefits. The Central Administrative Tribunal, Ernakulam, had dismissed eight OAs in a common order dated 1.11.2022, holding that increments accrue on a fixed date and are drawn only if the employee is in service on that date; this contradicted several High Courts and the Supreme Court’s purposive interpretation of the grant of annual increments. The Kerala High Court, in a Division Bench comprising Justice Alexander Thomas and Justice C. Jayachandran, addresses the legal question with emphasis on statutory language, the object of the grant, and evolving jurisprudence. It notes the Supreme Court’s decision in Director (Admin. & HR) KPTCL v. C. P. Mundinamani and Others (2023) SCC OnLine SC 401, which endorsed the employees’ claim, and surveys various High Court decisions and the CCS Pension Rules for a purposive construction. The Court ultimately allows the petitions, sets aside the CAT order, and directs the grant of a notional increment to the petitioners, with retiral benefits revised accordingly within two months.
Provisions of Law Cited
Regulation 40(1) of the Karnataka Electricity Board Employees Service Regulations, 1997Fundamental Rules — Rule 17Fundamental Rules — Rule 24Central Civil Service (Pension) Rules — Rule 33Central Civil Service (Pension) Rules — Rule 34Note 4 to Rule 33 of the CCS (Pension) RulesCentral Civil Services (Revised Pay) Rules, 2008 — Rule 10 (as amended by VII CPC)
Legal Doctrines & Maxims
- Purposive interpretation of statutes
- Doctrine that benefits earned should not be denied on retirement where the purpose of the provision is to reward service and good conduct
- Prohibition of arbitrariness and unreasonableness in retirement benefits
Submissions & Arguments
Contentions of Appellants / Petitioners
The petitioners contend that an annual increment is earned by a government servant for serving a period with good conduct, and accrues on the date following the completion of that year; retirement on the day before the accrual date cannot strip them of a benefit earned for the preceding year. They rely on the Supreme Court’s decision in C. P. Mundinamani (Director, Admn. & HR, KPTCL) and others (2023) SCC OnLine SC 401) and on various High Court decisions (Allahabad, Gujarat, Madhya Pradesh, Orissa, Madras) that support the entitlement, as well as the Karnataka Electricity Board’s Regulation 40(1). They argue that the object and purpose of annual increments justify treating the increment as earned even if the retiree is not drawing it on retirement day, as withholding would be arbitrary and contrary to the constitutional ethos of fairness in retirement benefits.
Contentions of Respondents
The respondents’ counsel contend that Regulation 40(1) of the Karnataka Electricity Board Regulations (and the CCS Pension Rules’ language) do not mirror the CCS Pension Rules as such; the rules now provide two dates for increments (1 January and 1 July) with the condition that only one annual increment is granted; the object of the increment stems from service in a year with good conduct. They argue that the Supreme Court’s Mundinamani ruling is anchored in Section 40(1) of the Karnataka Regulations and cannot be stretched to the current factual matrix, given the different rule-language and the Note 4 to Rule 33 of the CCS (Pension) Rules and the interplay with Rule 10 of the CCS (Revised Pay) Rules. They urge adherence to the statutory text and caution against sweeping extensions beyond the precise wording.
Cited Precedents (10)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| Director (Admn. and HR) KPTCL v. C. P. Mundinamani and Others | 2023 SCC OnLine SC 401 | Positive | Supreme Court endorsed the petitioners’ entitlement to the annual increment on retirement; nuanced, purposive interpretation adopted. |
| Hari Prakash v. State of Himachal Pradesh and Others | 2020 SCC OnLine HP 2362 | Overruled | Supreme Court did not approve the contrary HP view; Mundinamani approach adopted. |
| Madhavsingh Tomar and Others v. M.P.Power Management Co. Ltd. and Others | 2020 SCC OnLine MP 4360 | Positive | Supportive of employee entitlement, followed by the Supreme Court in related matters. |
| Principal Accountant General, Andhra Pradesh and Another v. C.Subba Rao | 2005 (2) ALT 25 | Overruled | Full Bench AP HC view rejected by Supreme Court in Mundinamani context. |
| P.Ayyamperumal v. The Registrar and Ors. | CDJ 2017 MHC 6274 | Overruled | Contrary view rejected by Supreme Court. |
| Gopal Singh v. Union of India and Others | 2020 SCC OnLine Del 2640 | Positive | Delhi High Court decision cited with approval by Supreme Court in Mundinamani context. |
| Nand Vijay Singh and Others v. Union of India and Others | 2021 SCC OnLine All 1090 | Positive | Allahabad High Court decision recognized employees’ entitlement; cited positively by Supreme Court in Mundinamani context. |
| Union of India v. Pavithran | 2022 SCC OnLine Ker 5922 | Overruled | Kerala High Court decision not approved by Supreme Court in Mundinamani framework. |
| C.P. Mundinamani | — | Positive | Pivotal reference as the anchor for purposive interpretation of increments upon retirement. |
| Union of India v. Sidharaj & Ors. | SLP Nos. 5699/23 | Positive | Supreme Court followed Mundinamani principles in Sidharaj, reinforcing petitioners’ entitlement. |
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Extracted Judgment Text
Exact text extracted from official judgment records.
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS**
## **&**
## **THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN**
**THURSDAY, THE 10[TH] DAY OF AUGUST 2023 / 19TH SRAVANA, 1945**
**OP (CAT) NO. 65 OF 2023**
**AGAINST THE COMMON ORDER DTD. 1.11.2022 IN OA 524/2020 OF**
**CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH**
## **PETITIONER/APPLICANT:**
VIJAYAN P.R AGED 63 YEARS S/O.P.R.RMAKRISHNAN NAIR, PRINCIPAL TECHNICAL OFFICER RETD., NATIONAL INSTITUTE OF OCEANOGRAPHY, COCHIN, RESIDING AT KRISHNAKRIPA, JCRA 176, JAWAN CROSS ROAD, AIMS PONNEKKARA P.O., COCHIN, PIN - 682041 BY ADV C.S.GOPALAKRISHNAN NAIR
## **RESPONDENTS/RESPONDENTS:**
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF PENSION AND PENSIONERS' WELFARE, JANPATH BHAWAN, B WING, 8TH FLOOR, NEW DELHI, PIN - 110001 2 DIRECTOR GENERAL, COUNCIL OF SCIENTIFIC AND INDUSTRIAL RESEARCH, ANUSANDHAN BHAWAN, 2, RAFI MARG, SANSAD MARG AREA, NEW DELHI, PIN - 110001 3 DIRECTOR NATIONAL INSTITUTE OF OCEANOGRAPHY, DONA PAULA, GOA, PIN - 403004 4 SCIENTIST-IN-CHARGE NATIONAL INSTITUTE OF OCEANOGRAPHY, REGIONAL CENTRE, BEHIND HIGH COURT OF KERALA, COCHIN, PIN – 682018 SRI.S.MANU, DY.SOLICITOR GENERAL OF INDIA SRI. T.V.VINU-CGC, SRI. SUVIN R. MENON-CGC
## **OTHER PRESENT:**
**THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 10.08.2023, ALONG WITH O.P.(CAT).Nos.67, 68, 71, 73, 84, 94 & 95 of 2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 2 :-
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
**PRESENT**
**THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS**
**&**
**THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN THURSDAY, THE 10[TH] DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 OP (CAT) NO. 67 OF 2023**
**AGAINST THE COMMON ORDER DTD.1.11.2022 IN OA 34/2020 OF**
**CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH**
## **PETITIONER/APPLICANT:**
C.I.XAVIER AGED 68 YEARS S/O. LATE INASU, CRIME ASSISTANT, CENTRAL BUREAU OF INVESTIGATION (RETD.), CHALISSERY VALAPPILA HOUSE, KARAMUCK, KADASSANKADAVU P.O THRISSSUR DIST., PIN - 680613 BY ADV C.S.GOPALAKRISHNAN NAIR
## **RESPONDENTS/RESPONDENTS:**
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF PERSONNEL AND TRAINING, NORTH BLOCK, NEW DELHI, PIN - 110001 2 DIRECTOR, CENTRAL BUREAU OF INVESTIGATION, PLOT NO. 5B, 6TH FLOOR, CGO COMPLEX, LODHI ROAD, JAWAHARLAL NEHRU STADIUM MARG, NEW DELHI, DELHI, PIN - 110003 3 SUPERINTENDENT OF POLICE, CENTRAL BUREAU OF INVESTIGATION, SPECIAL CRIME BRANCH, MUTTATHARA, VALLAKADAVU P.O., THIRUVANANTHAPURAM, PIN – 695008. 4 PAY AND ACCOUNTS OFFICER, CENTRAL BUREAU OF INVESTIGATION, 1ST FLOOR, CBI BUILDING, PLOT NO.5B, CGO COMPLEX, LODHI ROAD, NEW DELHI, PIN – 110003.
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 3 :-
5 CHIEF CONTROLLER, CENTRAL PENSION ACCOUNTING OFFICE, TRIKOOT II COMPLEX, BHIKAJICAMA PLACE, R.K.PURAM, NEW DELHI, PIN – 110066. SRI.S.MANU, DY.SOLICITOR GENERAL OF INDIA SRI. T.V.VINU-CGC, SRI. SUVIN R. MENON-CGC
**THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 10.08.2023, ALONG WITH O.P.(CAT).Nos.65, 68, 71, 73, 84, 94 & 95 of 2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 4 :-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS**
## **&**
**THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN THURSDAY, THE 10[TH] DAY OF AUGUST 2023 / 19TH SRAVANA, 1945**
## **OP (CAT) NO. 68 OF 2023**
**AGAINST THE COMMON ORDER DTD.1.11.2022 IN OA 33/2020 OF**
## **CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH**
## **PETITIONER/APPLICANT:**
M.NATARAJAN AGED 75 YEARS S/O.LATE MUTHUKRISHNA IYER, SENIOR ACCOUNTANT (RETD.), CIVIL ACCOUNTS DEPARTMENT, 'KRISHNAKRIPA', INDIRA ROAD, IRA 78, EDAPALLY P.O, COCHIN- 682024
BY ADV C.S.GOPALAKRISHNAN NAIR
## **RESPONDENTS:**
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF PERSONNEL AND TRAINING, NORTH BLOCK, NEW DELHI, PIN – 110001 2 PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, AGCR BUILDING(1ST FLOOR) NEW DELHI, PIN – 110002 3 DEPUTY CONTROLLER OF ACCOUNTS CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 26/1, UTHAMAR GANDHI SALAI, NUGHAMBAKKAM, CHENNAI, PIN – 600034 4 PAY AND ACCOUNTS OFFICER CENTRAL EXCISE AND CUSTOMS CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN, PIN – 682018
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 5 :-
5 CHIEF CONTROLLER CENTRAL PENSION ACCOUNTING OFFICE, TRIKOOT II COMPLEX, BHIKAJICAMA PLACE, R.K.PURAM, NEW DELHI, PIN – 110066 BY ADVS. SRI.S.MANU, DEPUTY SOLICITOR GENERAL OF INDIA SRI. T.V.VINU-CGC, SRI. SUVIN R. MENON-CGC
**THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 10.08.2023, ALONG WITH O.P.(CAT).Nos.65, 67, 71, 73, 84, 94 & 95 of 2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 6 :-
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
**PRESENT**
**THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS**
**&**
**THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN THURSDAY, THE 10[TH] DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 OP (CAT) NO. 71 OF 2023**
**AGAINST THE COMMON ORDER DTD.1.11.2022 IN OA 151/2020 OF**
**CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH**
## **PETITIONER/APPLICANT:**
M T CHERIYAN AGED 70 YEARS S/O.M.M.THOMAS, DIVISIONAL COMMERCIAL MANAGER (RAILWAYS) (RETD), THIRUVANANTHAPURAM DIVISION, THIRUVANANTHAPURAM, MEKKATTUPARAMBIL HOUSE, HARMONY STREET, LOURDPURAM, THRISSUR EAST, THRISSSUR, PIN – 680005. BY ADV C.S.GOPALAKRISHNAN NAIR
## **RESPONDENTS:**
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF PERSONNEL & TRAINING, NORTH BLOCK, NEW DELHI, PIN - 110001 2 SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF RAILWAYS, RAIL BHAVAN NEW DELHI, PIN – 110001. 3 FINANCIAL ADVISOR AND CHIEF ACCOUNTS OFFICER, SOUTHERN RAILWAYS, PARK TOWN, CHENNAI, PIN – 680003. 4 PRINCIPAL CHIEF PERSONNEL OFFICER, SOUTHERN RAILWAYS, PARK TOWN, CHENNAI, PIN – 600003.
BY ADV S.MANU SRI. T.V.VINU-CGC, SRI. SUVIN R. MENON-CGC
**THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 10.08.2023, ALONG WITH O.P.(CAT).Nos.65,67, 68, 73, 84, 94 & 95 of 2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 7 :-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS**
**&**
**THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN THURSDAY, THE 10[TH] DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 OP (CAT) NO. 73 OF 2023**
**AGAINST THE COMMON ORDER DTD.1.11.2022 IN OA 673/2021 OF**
**CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH**
## **PETITIONER/APPLICANT:**
R S ROSECHANDRAN AGED 72 YEARS S/O.V.RAMACHANDRAN, ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS (RETD.), OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,CUSTOMS AND SERVICE TAX, COCHIN “RAAG', TC NO.27/601-1 GGRA 73, V.V.ROAD, VANCHIYOOR P.O., THIRUVANANTHAPURAM, PIN – 695035. BY ADV C.S.GOPALAKRISHNAN NAIR
## **RESPONDENTS:**
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF PERSONNEL & TRAINING, NORTH BLOCK, NEW DELHI, PIN – 110001. 2 CHIEF COMMISSIONER OF CENTRAL TAXES AND CUSTOMS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN – 682018. 3 COMMISSIONER OF CENTRAL TAXES AND CUSTOMS CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, COCHIN, PIN – 682018. 4 PAY AND ACCOUNTS OFFICER, CENTRAL EXCISE, CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, COCHIN, PIN – 682018. BY ADV S.MANU SRI. T.V.VINU-CGC, SRI. SUVIN R. MENON-CGC
**THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 10.08.2023, ALONG WITH O.P.(CAT).Nos.65,67, 68, 71, 84, 94 & 95 of 2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 8 :-
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS**
**&**
**THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN THURSDAY, THE 10[TH] DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 OP (CAT) NO. 84 OF 2023**
**AGAINST THE COMMON ORDER DTD.1.11.2022 IN OA 412/2020 OF**
**CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH**
## **PETITIONERS/APPLICANTS 1 TO 9:**
1 N.U.APPUKUTTAN, AGED 68 YEARS S/O.UNTACHY, INCOME TAX INSPECTOR (RETD), OFFICE OF THE COMMISSIONER OF INCOME TAX (AUDIT) KOCHI, RESIDING AT NIKATHIL HOUSE, PATTANAM, VADEKKEKARA P.O., ERNAKULAM DISTRICT, PIN - 683522 2 REMANI C AGED 68 YEARS W/O.SUJATHAN U.V., INCOME TAX INSPECTOR (RETD), OFFICE OF COMMISSIONER OF INCOME TAX, KOZHIKODE, RESIDING AT 35/233, LAKSHMI, VENGERI P.O., KOZHIKODE DISTICT, PIN - 673010 3 P.KOYA AGED 68 YEARS S/O.P.MUHAMMED, DY. DIRECTOR OF INCOME TAX (INVESTIGATION)(RETD),OFFICE OF THE DY.DIRECTOR OF INCOME TAX (INVESTIGATION), KOZHIKODE RESIDING AT RIYAS MAHAL, MUTHUR, TIRUR, PIN - 676101 4 T.C.SUDHEER BOSE, S/O.LATE T.V.CHANDRAN, AGED 65 YEARS, PRIVATE SECRETARY (RETD.), OFFICE OF THE COMMISSIONER OF INCOME TAX (II) KOCHI, RESIDING AT THINAYAL HOUSE, POOYAPILLY, VADAKKEKARA.P.O., ERNAKULAM DISTRICT 683 522. 5 K.MANI AGED 73 YEARS S/O.KUNHIRAMAN ADIYODI, NOTICE SERVER (RETD), OFFICE OF THE ASSISTANT COMMR.INCOME TAX CENTRAL CIRCLE, KOZHIKODE,THUVATTUTHAZHAM HOUSE, CHEVAYOOR P.O., KOZHIKODE DIST., PIN - 673017
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 9 :-
6 VASUDEVAN N.NAMBISAN AGED 73 YEARS S/O.LATE.P.NARAYANAN NAMBISAN, DY.COMMISSIONER OF INCOME TAX (RETD), OFFICE OF THE JOINT COMMR.OF INCOME TAX, PALAKKAD, RESIDING AT PARVATHI NIVAS, KANIYARKODE P.O.,THIRUVILLWAMALA, THRISSUR DISTICT, PIN - 680594 7 S.ARUNACHALAM PILLAI AGED 73 YEARS S/O.K.SUBRAMANIA PILLAI, DY.COMMISSIONER OF INCOME TAX (RETD), OFFICE OF THE CHIEF COMMR.OF INCOME TAX, THIRUVANANANTHAPURAM, RESIDING AT T C 94/2424, MITHRI LANE, THAMBURANMUKKU, VANCHIYOOR P.O, THRIRUVANANTHAPURAM, PIN - 695035 8 T.SANTHA AGED 75 YEARS W/O.K.ACHUTHAN, SENIOR PRIVATE SECRETARY (RETD), OFFICE OF THE COMMR.OF INCOME TAX, KOZHIKODE, RESIDING AT 1/4746, POURNAMI, BILATHIKULAMROAD, NADAKKAVU P.O., KOZHIKODE, PIN - 673011 9 LILLY P.M AGED 70 YEARS W/O.VARGHESE V.L., ADMINISTRATIVE OFFICER (RETD), OFFICE OF THE COMMISSIONER OF INCOME TAX, THRISSUR, RESIDING AT D-36, MARUTHI APARTMENTS, ADIYAT LANE, POOTHOLE P.O., THIRSSUR DIST, PIN - 680004 BY ADV C.S.GOPALAKRISHNAN NAIR
## **RESPONDENTS/RESPONDENTS:**
- 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF PERSONNEL AND TRAINING, NORTH BLOCK, NEW DELHI, PIN – 110001.
- 2 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN - 682018
- 3 COMMISSIONER OF INCOME TAX-I CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN - 682018
- 4 COMMISSIONER OF INCOME TAX (AUDIT) CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN - 682018
- 5 COMMISSIONER OF INCOME TAX II, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN - 682018
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 10 :-
- 6 COMMISSIONER OF INCOME TAX (APPEALS), CENTRAL REVENUE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001
- 7 ADDITIONAL COMMISSIONER OF INCOME TAX PALAKKAD RANGE, PALAKKAD, PIN - 678014
- 8 JOINT COMMISSIONER OF INCOME TAX AYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014
- 9 DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION) CENTRAL REVENUE BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001
- 10 ZONAL ACCOUNTS OFFICER CENTRAL BOARD OF DIRECT TAXES, 3RD FLOOR, SANJUAN TOWERS, BEHIND C R.BUILDINGS, OLD RAILWAY STATION ROAD, COCHIN, PIN - 682018
- 11 THE COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN - 673001
- 12 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOZHIKODE, PIN - 673001
- 13 THE CHIEF COMMISSIONER OF INCOME TAX AAYAKARBHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003
- 14 THE COMMISSIONER. OF INCOME TAX AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR H.O, THRISSUR, PIN – 680001. BY ADVS. SRI.S MANU, DSGI FOR R1 TO R14 SRI. T.V.VINU-CGC, SRI. SUVIN R. MENON-CGC
**THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 10.08.2023,**
**ALONG WITH O.P.(CAT).Nos.65,67, 68, 71, 73, 94 & 95 of 2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 11 :-
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS**
## **&**
**THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN THURSDAY, THE 10[TH] DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 OP (CAT) NO. 94 OF 2023**
**AGAINST THE COMMON ORDER DTD.1.11.2022 IN OA 531/2020 OF**
**CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH**
## **PETITIONER/APPLICANT:**
N.S.VIJAYAKUMAR, AGED 63 YEARS S/O.C.P.SIVARAMAN NAIR, HEAD HAVILDAR, CENTRAL EXCISE (RETD.), OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOTTAYAM DIVISION, RESIDING AT VINU BHAVAN, NEERIKKAD P.O., KOTTAYAM DISTRICT, PIN – 686564.
BY ADV C.S.GOPALAKRISHNAN NAIR
## **RESPONDENTS/RESPONDENTS:**
- 1 CHIEF COMMISSIONER OF CENTRAL TAX AND CUSTOMS, CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, COCHIN, PIN – 682018.
- 2 COMMISSIONER OF CENTRAL TAX AND CUSTOMS, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN – 695001.
- 3 ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOTTAYAM DIVISION, V PUBLISHERS BUILDING, SREENIVASA IYER RD., KOTTAYAM, PIN - 686001
- 4 PAY AND ACCOUNTS OFFICER, CENTRAL EXCISE, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN – 695001.
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 12 :-
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF PENSION & PENSIONERS' WELFARE, JANPATH BHAWAN, B WING, 8TH FLOOR, NEW DELHI, PIN – 110001 SRI.S.MANU, DY.SOLICITOR GENERAL OF INDIA SRI. T.V.VINU-CGC, SRI. SUVIN R. MENON-CGC
**THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 10.08.2023, ALONG WITH O.P.(CAT).Nos.65,67, 68, 71, 73, 84 & 95 of 2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -: 13 :-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS & THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN**
**THURSDAY, THE 10[TH] DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 OP (CAT) NO. 95 OF 2023**
**AGAINST THE COMMON ORDER DTD.1.11.2022 IN OA 432/2020 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH**
## **PETITIONER/APPLICANT:**
ELIZABETH CHACKO, AGED 68 YEARS W/O. K.P.SUNNY, INCOME TAX OFFICER (RETD), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE II, THIRUVANANTHAPURAM, RESIDING AT T C 27/283, AKASH LANE, VANCHIYOOR P.O., THIRUVANANTHAPURAM, PIN - 695035 BY ADV C.S.GOPALAKRISHNAN NAIR
## **RESPONDENTS:**
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF PERSONNEL & TRAINING, NORTH BLOCK, NEW DELHI, PIN – 110001. 2 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN – 682018. 3 COMMISSIONER OF INCOME TAX, COMMISSIONERATE, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 4 JOINT COMMISSIONER OF INCOME TAX, RANGE II, COMMISSIONERATE, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM, PIN - 695001 5 ZONAL ACCOUNTS OFFICER CENTRAL BOARD OF DIRECT TAXES, 3RD FLOOR, SANJUAN TOWERS, BEHIND C R. BUILDINGS, OLD RAILWAY STATION ROAD, COCHIN, PIN - 682018 BY ADV S.MANU, DY.SOLICITOR GENERAL OF INDIA SRI. T.V.VINU-CGC, SRI. SUVIN R. MENON-CGC
**THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 10.08.2023, ALONG WITH O.P.(CAT).Nos.65,67, 68, 71, 73, 84 & 94 of 2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**[CR]**
## **ALEXANDER THOMAS & C. JAYACHANDRAN, JJ.**
**----------------------------------------------O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023 ----------------------------------------------Dated this the 10[th] day of August, 2023**
## **JUDGMENT**
## **C. Jayachandran, J.**
**A common issue, which surfaced for**
**consideration in as many as 16 Original Applications, has been disposed of by the Central Administrative Tribunal, Ernakulam Bench as per a Common Order dated 1.11.2022, whereby all the Original Applications were dismissed. The said Common Order is under challenge in the original petitions afore-referred. The common issue, which was considered by the Tribunal, the correctness of which we are called upon to decide, has the overtone, more of a legal nature, than factual, based on interpretation of the relevant Rules. The issue pertains to the question whether a Government**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 2 :-
**servant, who retired on the last working day of the preceding month, but whose annual increment falls due on the first of the succeeding month, is entitled for such increment? The legal imbroglio received different interpretation and answer by the various High Courts across the country, including that of ours. However, the issue has been finally settled by the Hon'ble Supreme Court by virtue of the authoritative pronouncement made in Director (Admn. and HR) KPTCL and Others v. C.P. Mundinamani and Others [2023 SCC OnLine SC 401], whereby the Hon'ble Supreme Court has recognised the claim of the retired employees, on an interpretation of the relevant statutory rule and accepting the views expressed in the judgments in this regard by the High Courts of Allahabad, Gujarath, Madhya Pradesh, Orissa and Madras; and disapproving the judgments which took a contrary view by a Full Bench of the**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 3 :-
**Andhra Pradesh High Court, a Division Bench of the Kerala High Court and that of the Himachal Pradesh High Court. However, learned Central Government Counsel appearing for the respondents seriously persuaded us to draw a factual distinction based on the relevant Rules applicable, wherefore, we are impelled to consider the issue in detail.**
**2. Although we are dealing with 8 different Original Petitions, a separate assessment of the facts in each of these cases is not required, inasmuch as the issue for consideration in all these cases, as already indicated, is common. Suffice to notice that the petitioners herein have retired from their respective establishments on attaining the age of superannuation. As on the date of their retirement, they have earned an annual increment, which, however, is due and payable only**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 4 :-
**on the very next day. The request of the petitioners to reckon the annual increments for the purpose of retiral benefits did not find favour with the respondents/employers. They approached the Central Administrative Tribunal, Ernakulam Bench by filing the subject Original Applications. However, the O.As. were dismissed by the common impugned order by the Tribunal. The Tribunal took note of the relevant Rule, which contemplates grant of annual increment on first July or January, as the case may be, to arrive at a conclusion that employees concerned must continue as on the said date to claim the benefit of the annual increment, wherefore, an employee, who stood retired on the previous day, is not entitled for the same. The Tribunal also took note of the judgments rendered by the various High Courts and chose to toe in line with the judgment of the High Court of Himachal**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 5 :-
**Pradesh in Hari Prakash v. State of Himachal Pradesh and others [2020 SCC OnLine HP 2362]. The Tribunal also followed the judgment of the Madhya Pradesh High Court in Madhavsingh Tomar and Others v. M.P.Power Management Co. Ltd. and Others [2020 SCC OnLine MP 4360] and also that of the Andhra Pradesh High Court in Principal Accountant General, Andhra Pradesh and another v. C.Subba Rao [2005 (2) ALT 25]. In dismissing the claim, the Tribunal also did not choose to follow the judgment of the Madras High Court in P.Ayyamperumal v. The Registrar and Ors. [CDJ 2017 MHC 6274]. The trump card of the petitioners/retired employees before us was the judgment of the Hon'ble Supreme Court in C.P.Mundinamani (supra), wherein the very issue is seen addressed elaborately, after taking note of the views of the various High Courts. The relevant Rule, which was considered by the Hon'ble Supreme**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 6 :-
## **Court, was Regulation No.40(1) of the Karnataka Electricity Board Employees Service Regulations, 1997, which is extracted here below:-**
_**"Drawals and postponements of increments**_
_**40(1) An increment accrues from the day following that on which it is earned. An increment that has accrued shall ordinarily be drawn as a matter of course unless it is withheld. An increment may be withheld from an employee by the competent authority, if his conduct has not been good, or his work has not been satisfactory. In ordering the withholding of an increment, the withholding authority shall state the period for which it is withheld, and whether the postponement shall have the effect of postponing future increments."**_
**3. Based on the above Rule, it was argued before the Hon'ble Supreme Court that** _**an increment accrues only from the day following that on which it is earned**_ **and therefore, the employee must necessarily be in service as on the date on which the increment accrues. An employee, who stood retired on the previous day, is not entitled for the benefit was**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 7 :-
**the contention raised. Another contention put forward was that annual increment is in the form of a good service which is an incentive for the concerned employee to serve effectively, as also, to render good service, which facility cannot be contemplated for an employee who is not in service. Relying upon the expression "accrue", as defined in Law Lexicon, it was argued that the word "accrue" means, to come into existence as an enforceable claim or right, based upon which, the argument was that the increment accrued only on the day following the retirement of the employees concerned and hence they are not entitled. The Hon'ble Supreme Court started addressing the issue from paragraph no.6 onwards. In paragraph no.6.3 the Supreme Court took stock of the contrary views expressed by the different High Courts on the issue. While, the High Courts of Andhra Pradesh**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 8 :-
**(Full Bench), Himachal Pradesh and Kerala took a view against the entitlement of the employees, the High Courts of Madras, Delhi, Allahabad, Madhya Pradesh, Orissa and Gujarath have taken a view in support of the employees' claim. In paragraph no.6.4 the Hon'ble Supreme Court rejected the argument that an increment is only an incentive to encourage an employee to perform well, which facility cannot be extended to a retired employee. In considering the issue as to whether an increment earned as on the date of retirement, but which accrues only on the next day, the Hon'ble Supreme Court, in paragraph no.6.5, adopted a purposive interpretation of the provision, the relevant findings of which are extracted here below:-**
**"** _**6.5. Now, so far as the submission on behalf of the appellants that as the increment has accrued on the next day on**_
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 9 :-
_**which it is earned and therefore, even in a case where an employee has earned the increment one day prior to his retirement but he is not in service the day on which the increment is accrued is concerned, while considering the aforesaid issue, the object and purpose of grant of annual increment is required to be considered. A government servant is granted the annual increment on the basis of his good conduct while rendering one year service. Increments are given annually to officers with good conduct unless such increments are withheld as a measure of punishment or linked with efficiency. Therefore, the increment is earned for rendering service with good conduct in a year/specified period. Therefore, the moment a government servant has rendered service for a specified period with good conduct, in a time scale, he is entitled to the annual increment and it can be said that he has earned the annual increment for rendering the specified period of service with good conduct. Therefore, as such, he is entitled to the benefit of the annual increment on the eventuality of having served for a specified period (one year) with good conduct efficiently. Merely because, the government servant has retired on the very next day, how can he be denied the annual increment which he has earned and/or is entitled to for rendering the service with good conduct and efficiently in the preceding one year."**_
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023** -: 10 :-
**4. Thereafter, the Hon'ble Supreme Court quoted with approval the findings of the Delhi High Court in Gopal Singh v. Union of India and others [2020 SCC OnLine Del 2640] and that of the Allahabad High Court in Nand Vijay Singh and others v. Union of India and others [2021 SCC OnLine All 1090] and upheld the similar views expressed by the High Courts of Gujarath, Madhya Pradesh, Orissa and Madras. It was specifically found that denying the benefit which has been earned by an employee for reason of not being in service on the date on which it accrues would lead to arbitrariness and unreasonableness. The Hon'ble Supreme Court specifically held in paragraph no.6.7 that it does not approve the contrary views taken by (1) the Full Bench of the Andhra Pradesh High Court in Principal Accountant General, Andhra Pradesh and another v. C.Subba Rao [2005 (2) ALT**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 11 :-
**25:2005(2)L.L.N.592]; (2)the Kerala High Court in Union of India and another v. Pavithran [2022 SCC OnLine Ker 5922 : (2023) 1 KLT 200] and (3)the Himachal Pradesh High Court in Hari Prakash v. State of Himachal Pradesh and others [2020 SCC OnLine HP 2362]. Accordingly, the Hon'ble Supreme Court dismissed the appeal before it, confirming the judgment of the High Court of Karnataka, thereby granting the benefit of annual increment to the employees. For the sake of completion, we take note that C.P.Mundinamani (supra) has been followed by the Hon'ble Supreme Court in Union of India v. Sidharaj & Ors. [S.L.P.Nos.5699/23 and connected cases].**
**5. The learned Central Government Counsel appearing for the respondents/employers argued that the judgment of the Hon'ble Supreme Court has to be**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 12 :-
**read and understood in the context of the specific Rule which was considered in that judgment, that is to say, Regulation no.40(1) of the Karnataka Electricity Board Employees Service Regulations, 1997 and that the dictum cannot be extended as such to the fact situation herein, since the Rules in question are couched in a different language. In elaboration of the point, learned counsel invited the attention of this Court to Rules 17 and 24 of the Fundamental Rules, to contend that a provision similar to that of Regulation 40(1) of the Karnataka Electricity Board Employees Service Regulations is not present in the Fundamental Rules. A provision similar to that in the said Regulations stipulating that the increment accrues from the day following that on which it is earned is conspicuously absent in Fundamental Rule nos.17 and 24. Emphasis was made to the provision in**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 13 :-
**Fundamental Rule no.17 stipulating as to when a Government servant shall begin to draw the pay and allowances and when he or she will cease to draw the same. The expressions "accrues", "earned" and "drawn", as employed in the Karnataka Regulations, is not seen employed in the Fundamental Rules. Instead, the Fundamental Rules employ the words "draw", "begin to draw", "cease to draw", which leaves no room for any doubt that a person in the status of a retired employee cannot claim the benefit of an increment due after the date of retirement.**
**6. Our attention was also invited to Rules 33 and 34 of the Central Civil Service (Pension) Rules, which deals with emoluments and average emoluments. Emphasising on the proviso to Note I to Rule 33, it was argued that any increment, not referred to in**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 14 :-
**Note 4, will not form part of the emoluments. Note 4 deals with an increment earned by the Government servant who was on earned leave, immediately before his retirement/death, which is not the fact situation in the instant case. Similar proviso regulates the case with respect to average emoluments dealt with in Rule 34. On such premise, it was argued that C.P.Mundinamani (supra) cannot govern the instant facts.**
**7. Per contra, all these arguments/claims were seriously refuted by Sri.C.S.Gopalakrishnan Nair, learned counsel appearing for the petitioners.**
**8. For a correct appreciation of the specific issues addressed before us it is necessary to note the changes effected to Rule 10 of the Central Civil Services (Revised Pay) Rules, 2008 pursuant**
## **O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 15 :-
## **to the VII[th] Central Pay Commission Recommendation.**
## **Rule 10 as it stood based on the VI[th] Central Pay Commission Recommendation reads as follows:-**
_**"10. Date of next increment in the revised pay structure-There will be a uniform date of annual increment, viz 1[st] July of every year. Employees completing 6 months and above in the revised pay structure as on 1[st] July will be eligible to be granted the increment. The first increment after fixation of pay on 1.1.2006 in the revised pay structure will be granted on 1.7.2006 for those employees for whom the date of next increment was between 1[st] July, 2006 to 1[st] January 2007."**_
## **9. The amended Rule pursuant to the VII[th] Central Pay Commission Recommendation reads as follows:-**
_**“10. Date of next increment in revised pay structure.-**_
_**(1) There shall be two dates for grant of increment namely, 1[st] January and 1[st] July of every year, instead of existing date of 1[st] July: Provided that an employee shall be entitled to only one annual increment either on 1[st] January or 1[st] July depending on the date of his appointment, promotion or grant of financial upgradation.**_
_**(2) The increment in respect of an employee appointed or promoted or granted financial upgradation including upgradation under**_
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 16 :-
_**Modified Assured Career Progression Scheme (MACPS) during the period between the 2[nd] day of January and 1[st] day of July (both inclusive) shall be granted on 1[st] day of January and the increment in respect of an employee appointed or promoted or granted financial upgradation including upgradation under MACPS during the period between the 2[nd] day of July and 1[st] day of January (both inclusive) shall be granted on 1[st] day of July.**_
## _**Illustration:**_
_**(a) In case of an employee appointed or promoted in the normal hierarchy or under MACPS during the period between the 2[nd] day of July, 2016 and the 1[st] day of January, 2017, the first increment shall accrue on the 1[st] day of July 2017 and thereafter it shall accrue after one year on annual basis:**_
_**(b) In case of an employee appointed or promoted in the normal hierarchy or under MACPS during the period between 2[nd] day of January 2016 and 1[st] day of July, 2016, who did not draw any increment on 1[st] day of July, 2016, the next increment shall accrue on 1[st] day of January 2017 and thereafter it shall accrue after one year on annual basis:**_
_**Provided that in the case of employees whose pay in the revised pay structure has been fixed as on 1[st] day of January, the next increment in the Level in which the pay was so fixed as on 1[st] day of January, 2016 shall accrue on 1[st] day of July, 2016:**_
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 17 :-
_**Provided further that the next increment after drawal of increment on 1[st] day of July, 2016 shall accrue on 1[st] day of July, 2017.**_
_**(3) Where two existing Grades in hierarchy are merged and the junior Government servant in the lower Grade happens to draw more pay in the corresponding Level in the revised pay structure than the pay of the senior Government servant, the pay of the senior government servant shall be stepped up to that of his junior from the same date and he shall draw next increment in accordance with this rule."**_
**10. Rule 10 deals with the date on which an annual increment is payable to the employee. The rule, as it originally stood, contemplates a uniform date of first July of every year, whereas, the amended Rule pursuant to the VII[th] pay commission recommendation contemplates two dates for grant of annual increment, namely, first January and first July of every year. It was provided that an employee shall be entitled to only one annual increment, either on first January or first July, depending upon the**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 18 :-
**date of his appointment, promotion, etc. The amended Rule came into effect from 1.1.2016, after which date the petitioners herein have admittedly retired on superannuation. Rule 10(2) employs the expression "shall be granted".**
**11. We notice that the language employed in the instant Rule does not make much of a difference from the language employed in C.P.Mundinamani (supra), or for that matter, the Rule which was the subject matter of interpretation by the various High Courts. The factual premise to the effect that an employee is entitled to an annual increment either on the first of January or on the first of July every year is not disputed. It is also not in dispute that the employees/petitioners before us would have been entitled to the annual increment on the next day of their retirement, had they**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 19 :-
**continued in service. The short question, which required to be focused, is whether the employee would become dis-entitled for the benefit of annual increment only for reason of their retirement on superannuation a day before the date on which the annual increment is payable/to be granted. Dehors the minor difference in the language employed, the issue which was considered by the Hon'ble Supreme Court in C.P.Mundinamani (supra) and the instant issue before us is one and the same. That apart, the Hon'ble Supreme Court in paragraph no.6.5 had gone into the object and purpose of grant of annual increment, to find that an increment is earned for rendering service with good conduct in an year/specified period. The Hon'ble Supreme Court went on to find that the moment a Government servant has rendered service for a specified period with good conduct in a time scale, he is entitled**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 20 :-
**to the benefit of annual increment and that merely because the Government servant has retired a day prior to the date on which the benefit is due, the entitlement cannot be deprived. This logic and dictum of the Hon'ble Supreme Court cannot undergo any change on account of the minor difference in the language employed as between the Karnataka Regulations and the Fundamental Rules and Rule 10 of the CCS (Pension) Rules in question. As a matter of fact, the Karnataka Regulations contain a stricter provision, wherein it is explicitly stated that an increment though earned, accrues only on a particular day, whereas, in Rule 10, the provision is only to the effect that an increment shall be granted on a particular day. We could see no distinction worth the name as between the two Rules, so as to dislodge the dictum laid down by the Hon'ble Supreme Court after taking stock of the**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 21 :-
**divergent views of the various High Courts of the country.**
**12. The argument raised based on the proviso to Note I of Rule 33 of the Central Civil Service (Pension) Rules is that any increment other than the one referred to in Note 4, which is not actually drawn, shall not form part of the emoluments for the purpose of pension. We notice that the said argument is attractive in the first blush. Rule 33 of the CCS (Pension) Rules is**
**extracted below:-**
## _**"Rule 33**_
_**33. Emoluments**_
_**The expression ‘emoluments’ means basic pay as defined in Rule 9(21)(a)(i) of the Fundamental Rules which a Government servant was receiving immediately before his retirement or on the date of his death; and will also include non-practising allowance granted to Medical Officer in lieu of private practice.**_
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 22 :-
_**Explanation:—Stagnation increment shall be treated as emoluments for calculation of retirement benefits.**_
_**Note 1 - If a Government servant immediately before his retirement or death while in service had been absent from duty on leave for which leave salary is payable or having been suspended had been reinstated without forfeiture of service, the emoluments which he would have drawn had he not been absent from duty or suspended shall be the emoluments for the purposes of this rule:**_
_**Provided that any increase in pay (other than the increment referred to in Note 4) which is not actually drawn shall not form part of his emoluments.**_
_**Note 2 - Where a Government servant immediately before his retirement or death while in service had proceeded on leave for which leave salary is payable after having held a higher appointment, whether in an officiating or temporary capacity, the benefit of emoluments drawn in such higher appointment shall be given only if it is certified that the Government servant would have continued to hold the higher appointment but for his proceeding on leave.**_
_**Note 3 - If a Government servant immediately before his retirement or death while in service had been absent from duty on extraordinary leave or had been under suspension, the period whereof does not count as service, the emoluments which he drew**_
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 23 :-
_**immediately before proceeding on such leave or being placed under suspension shall be the emoluments for the purposes of this rule.**_
_**- Note 4 If a Government servant immediately before his retirement or death while in service, was on earned leave, and earned an increment which was not withheld, such increment, though not actually drawn, shall form part of his emoluments:**_
_**Provided that the increment was earned during the currency of the earned leave not exceeding one hundred and twenty days, or during the first one hundred and twenty days of earned leave where such leave was for more than one hundred and twenty days.”**_
**13. Here again, we cannot appreciate and recognise the argument of the learned counsel for the respondents, inasmuch as the Hon'ble Supreme Court has recognised the right of the employees based on a purposive interpretation based on the object and concept based upon which an annual increment is granted. This is all the more so, in view of the findings of the Hon'ble Supreme Court that, depriving the benefit, which emanates from a**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 24 :-
**service which has been admittedly rendered, would lead to arbitrariness and unreasonableness, in the light of which, we can only find that the argument based on the proviso to Note I of Rule 33 is also squarely in the teeth of the arbitrariness and unreasonableness, as found by the Hon'ble Supreme Court.**
**14. In the result, these original petitions succeed and the impugned Common Order of the Tribunal is hereby set aside. We direct the respondents to grant one notional increment to the petitioners, as also, to revise their retiral benefits after including such annual increment. We direct that the above direction shall be complied within a period of two months from the date of receipt of a copy of this judgment.**
**O.P.(CAT).Nos.65,67, 68, 71, 73, 84, 94 & 95 of 2023**
-: 25 :-
## **The original petitions are allowed as indicated**
**above.**
**Sd/-**
**ALEXANDER THOMAS, JUDGE**
**Sd/-**
**C. JAYACHANDRAN, JUDGE**
**skj**
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023**
## **APPENDIX OF OP (CAT) 65/2023**
|PETITIONER'S|ANNEXURES|
|---|---|
|Annexure A1|TRUE COPY OF THE PPO NO. -NIO/PEN.CASE/565|
|Annexure A2|. TRUE COPY OF THE JUDGMENT DT:15.9.2017 IN|
||WP NO.15732/2017 OF MADRAS HIGH COURT|
|Annexure A3|TRUE COPY OF THE ORDER IN SLP DAIRY|
||NO.22283/2018 OF HONOURABLE SUPREME COURT.|
|Annexure A4|TRUE COPY OF THE JUDGMENT IN WP©|
||NO.10509/2019 DT:23.1.2020 OF HIGH COURT OF|
||DELHI|
|Annexure A5|TRUE COPY OF THE ORDER IN SLP NO.13959/2020|
||DT:13.10.2020 OF HONOURABLE SUPREME COURT|
|Annexure A6|TRUE COPY OF THE REPRESENTATION DT: 8.12.2018|
|Annexure A7|TRUE COPY OF THE REPRESENTATION DT:|
||21.12.2019|
|Annexure A8|TRUE COPY OF THE ORDER IN OA NO.1055/2018|
||DT:3.12.2019|
|Annexure R1|TRUE COPY OF THE LETTER DATED 18.10.2019|
|Annexure R2|TRUE COPY OF THE LETTER DATED 21.01.2020|
|Annexure MA1|TRUE COPY OF THE ORDER IN PRINCIPAL BENCH OF|
||THIS HON'BLE TRIBUNAL HAS DISPOSED OF A|
||NUMBER OF SUCH OAS BY ORDER DT:15.7.2021|
|Exhibit P1|A TRUE COPY OF THE OA NO.180/524/2020 BEFORE|
||CAT ERNAKULAM BENCH|
|Exhibit P2|TRUE COPY OF THE REPLY STATEMENT FILED BY THE|
||RESPONDENTS|
|Exhibit P3|TRUE COPY OF THE MA NO.464/2021|
|Exhibit P4|TRUE COPY OF THE MEMO ALONG WITH COMMON|
||JUDGMENT OF THIS HON'BLE HIGH COURT OF|
||HIMACHAL PRADESH IN CWP NO.2503/ 2016 & CWPOA|
||NO.663/2020 FILED BY THE COUNSEL FOR THE|
||RESPONDENTS|
|Exhibit P5|TRUE COPY OF THE COMMON ORDER DT:1.11.2022 IN|
||OA NO.524/2020 OF CAT, ERNAKULAM BENCH|
|Exhibit P6|TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL|
||NO.2471/ 2023 DT:11.4.2023 OF HONOURABLE|
||SUPREME COURT|
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -2-
## **APPENDIX OF OP (CAT) 67/2023**
|PETITIONER'S|ANNEXURES|
|---|---|
|Annexure A1|TRUE COPY OF THE PPO NO. 495211300469|
|Annexure A2|TRUE COPY OF THE JUDGMENT DATED 15/09/2017 IN|
||WP 15732/2017 OF MADRAS HIGH COURT|
|Annexure A3|TRUE COPY OF THE ORDER IN SLP NO. 22283/2018|
||OF HONOURABLE SUPREME COURT|
|Annexure A4|TRUE COPY OF THE REPRESENTATION DATED|
||10/12/2018|
|Annexure A5|TRUE COPY OF THE REMINDER DATED 5/8/2019|
|Annexure A6|TRUE COPY OF THE ORDER IN OA 1055/2018 AND|
||CONNECTED CASES DATED 3/12/19|
|Exhibit P1|A TRUE COPY OF THE OA NO.34/2020 OF CAT|
||ERNAKULAM BENCH|
|Exhibit P2|A TRUE COPY OF THE REPLY STATEMENT FILED BY|
||R1 TO R4 DATED 03/12/2020|
|Exhibit P3|A TRUE COPY OF THE ORDER DT:1.11.2022 IN OA|
||NO.34/2020|
|Exhibit P4|A TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL|
||NO.2471/23 DT:11.4.2023|
## **O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023**
-3-
## **APPENDIX OF OP (CAT) 68/2023**
|PETITIONER'S|ANNEXURES|
|---|---|
|Annexure A9|TRUE COPY OF THE LETTER NO. DY. CA/ CBIC/ SZ/|
||CHENNAI/ COORD./2018-19/22 DT:5.4.2019 ISSUED|
||BY THE 3RD RESPONDENT|
|Annexure A1|TRUE COPY OF THE PPO NO. 514080700092|
|Annexure A2|TRUE COPY OF THE REVISED PPO ISSUED BY THE|
||4TH RESPONDENT ON 20.7.2017|
|Annexure A3|TRUE COPY OF THE JUDGMENT DT:15.9.2017 IN WP|
||NO.15732/2017 OF MADRAS HIGH COURT|
|Annexure A4|TRUE COPY OF THE ORDER IN SLP DAIRY|
||NO.22283/2018 OF HONOURABLE SUPREME COURT|
|Annexure A5|TRUE COPY OF THE REPRESENTATION DT:19.11.2018|
|Annexure A6|TRUE COPY OF THE LETTER NO. COORD./ EXPDT./|
||COMPLAIN/ PT.01/18-19/200 DT:17.12.2018|
|Annexure A7|TRUE COPY OF THE REMINDER DT:25.2.2019|
||SUBMITTED TO THE 3RD RESPONDENT|
|Annexure A8|TRUE COPY OF THE REMINDER DT:3.4.2019|
||SUBMITTED TO THE 3RD RESPONDENT|
|Annexure A10|TRUE COPY OF THE ORDER IN OA NO.1055/2018 AND|
||CONNECTED CASES DT:3.12.2019|
|Annexure R1|TRUE COPY OF THE OFFICE MEMORANDUM DATED|
||03.02.2021|
|Annexure R2|TRUE COPY OF THE ORDER IN HON'BLE HIGH COURT|
||OF MADRAS IN P.AYYAMPERUMAL CASE WP NO.15732/|
||OF 2017|
|Annexure R3|TRUE COPY OF THE ORDER IN HON'BLE HIGH COURT|
||OF ANDRA PRADESH AT HYDERABAD IN THE YEAR|
||2005 IN C.SUBBA RAO CASE-WP NO.22042 OF 2003|
|Annexure R4|TRUE COPY OF THE ORDER IN HON'BLE HIGH COURT|
||DT:23.10.2018 IN -WP NO.9062/2018|
|Annexure R5|TRUE COPY OF THE JUDGMENT OF HON'BLE SUPREME|
||COURT DATED 23.09.2015 DISMISSING THE SLP©|
||DY.NO.6468/2019-WP NO.22042 OF 2003|
|Annexure R6|TRUE COPY OF THE ORDER OF HON'BLE SUPREME|
||COURT IN THE CVIL APPEAL NO.3439 OF 2017|
|Annexure R7|TRUE COPY OF THE DOPT OFFICE MEMORANDUM DATE|
||D24.06.2021|
|Annexure R8|TRUE COPY OF THE ORDER IN HYDERABAD BENCH OF|
||THE HON'BLE CAT IN OA NO.331/2019 AND|
||332/2019 DATED 4.6.2019|
|Annexure R9|TRUE COPY OF THE ORDER IN HON'BLE CAT MADRAS|
||BENCH DATED 19.3.2019 IN OA|
||NO.310/000309/2019|
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023**
-4-
Annexure R10 TRUE COPY OF THE ORDER OF HON'BLE CAT MADRAS BENCH IN OA NO.310/000312/2019 Annexure R11 TRUE COPY OF THE ORDER OF HON'BLE CAT MADRAS BENCH DATED 27.3.2019 IN OA NO.310/00026/2019 Exhibit P1 A TRUE COPY OF THE OA NO.180/33/2020 Exhibit P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE RESPONDENTS Exhibit P3 TRUE COPY OF THE COMMON ORDER DT:1.11.2022 IN OA NO.33/2020 OF CAT, ERNAKULAM BENCH Exhibit P4 TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL NO.2471/ 2023 OF HONOURABLE SUPREME COURT, DT:11.4.2023
## **O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023**
-5-
## **APPENDIX OF OP (CAT) 71/2023**
|PETITIONER'S|ANNEXURES|
|---|---|
|Annexure A1|TRUE COPY OF THE PPO NO. 0601210991|
|Annexure A2|TRUE COPY OF THE REVISED PPO NO.|
||20117060100105|
|Annexure A3|TRUE COPY OF THE JUDGMENT DATED 15.09.2017 IN|
||WPC 15732/2017|
|Annexure A4|TRUE COPY OF THE ORDER IN SLP NO. 22283/2018|
||OF HONOURABLE SUPREME COURT|
|Annexure A5|TRUE COPY OF THE REPRESENTATION DATED|
||27/01/2020 SUBMITTED BY THE PETITIONER BEFORE|
||THE 4TH RESPONDENT|
|Annexure A6|TRUE COPY OF THE ORDER IN OA NO. 1055/2018|
||AND CONNECTED CASES DATED 03/12/2019|
|Annexure R1|TRUE COPY OF THE OM NO.1396752/2019-ESTT|
||(PAY-I) DATED 11/11/2019|
|Annexure R2|TRUE COPY OF THE ORDER DATED5/4/2021 OF THE|
||HONOURABLESUPREME COURT OF INDIA IN SLP|
||4722/2021|
|Exhibit P1|A TRUE COPY OF THE OA NO 180/00151/2020|
|Exhibit P2|A TRUE COPY OF THE REPLY STATEMENT FILED BY|
||THE RESPONDENTS|
|Exhibit P3|A TRUE COPY OF THE ADDITIONAL REPLY STATEMENT|
|Exhibit4|A TRUE COPY OF THE ORDER DT:1.11.2022 IN OA|
||NO.180/00151/2020|
|Exhibit P5|A TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL|
||NO.2471/23 DT:11.4.2023 OF HONOURABLE SUPREME|
||COURT|
## **O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023**
-6-
## **APPENDIX OF OP (CAT) 73/2023**
|PETITIONER'S|ANNEXURES|
|---|---|
|Annexure A1|TRUE COPY OF THE PPO NO. 514081200357|
|Annexure A2|TRUE COPY OF THE JUDGMENT DT:15.9.2017 IN WP|
||NO.15732/2017 OF MADRAS HIGH COURT|
|Annexure A3|TRUE COPY OF THE ORDER IN SLP DAIRY|
||NO.22283/2018 OF HONOURABLE SUPREME COURT|
|Annexure A4|TRUE COPY OF THE REPRESENTATION DT:9.7.2021|
|Annexure A5|TRUE COPY OF THE LETTER NO. F NO. GEXCOM/III/|
||(20) /249/2021 ACCTS DATED 09/11/2021 ISSUED|
||BY THE 3RD RESPONDENT|
|Annexure A6|TRUE COPY OF THE ORDER IN OA NO.1055/2018 AND|
||CONNECTED CASES DT:3.12.2019|
|Annexure R1|TRUE COPY OF THE ORDER F.NO.4-|
||21/2017/IC/E.III(A) DT:31.7.2018|
|Annexure R2|TRUE COPY OF THE OM NO..19/2/2018-ESTT.(PAY-|
||I) DATED 03.02.2021|
|Annexure R3|TRUE COPY OF THE JUDGMENT DATED 06.11.2020 IN|
||CWP 2503 OF 2016|
|Annexure R4|TRUE COPY OF THE JUDGMENT DATED 23.10.2018 IN|
||UNION OF INDIA AND OTHERS VS.G.C.YADAV|
|Annexure R5|TRUE COPY OF THE ORDER DATED 13.03.2019 IN MA|
||NO.71/2019 (IN) &OA NO.170/2019|
|Annexure R6|TRUE COPY OF THE ORDER DATED 19.03.2019 IN OA|
||NO.310/00309 /2019|
|Annexure R7|TRUE COPY OF THE ORDER DATED 19.03.2019 IN OA|
||NO.310/00312 /2019|
|Annexure R8|TRUE COPY OF THE ORDER DATED 27.03.2019 IN OA|
||NO.310/00026/2019|
|Exhibit P1|TRUE COPY OF THE OA NO.180/00673/2021|
|Exhibit P2|A TRUE COPY OF THE REPLY STATEMENT|
|Exhibit P3|TRUE COPY OF THE ORDER DT:1.11.2022 IN OA|
||NO.673/2021|
|Exhibit P4|TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL|
||NO.2471/2023 DT:11.4.2023 OF HONOURABLE|
||SUPREME COURT|
## **O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023**
-7-
## **APPENDIX OF OP (CAT) 84/2023**
|PETITIONER'S|ANNEXURES|
|---|---|
|Annexure A1|TRUE COPY OF THE OF THE PPO NO.572081200492|
||(1ST PETITIONER)|
|Annexure A2|TRUE COPY OF THE OF THE PPO NO.572081200458|
||(2ND PETITIONER)|
|Annexure A3|TRUE COPY OF THE OF THE PPO NO.572081200443|
||(3RD PETITIONER)|
|Annexure A4|TRUE COPY OF THE OF THE PPO NO.572081500202|
||(4TH PETITIONER)|
|Annexure A5|TRUE COPY OF THE OF THE PPO|
||NO.57208.07.0038.0 (5TH PETITIONER)|
|Annexure A6|TRUE COPY OF THE OF THE|
||PPO.NO.57208.07.0040.1 (6TH PETITIONER)|
|Annexure A7|TRUE COPY OF THE OF THE PPO|
||NO.57208.07.0042.3 (7TH PETITIONER)|
|Annexure A8|TRUE COPY OF THE OF THE PPO NO.57208.08.00338|
||(8TH PETITIONER)|
|Annexure A9|TRUE COPY OF THE OF THE PPO572081000395 (9TH|
||PETITIONER)|
|Annexure A10|TRUE COPY OF THE OF THE PPO572081000373 (10TH|
||PETITIONER)|
|Annexure A11|TRUE COPY OF THE OF THE PPO57208.06.0043.1|
||(11TH PETITIONER)|
|Annexure A12|TRUE COPY OF THE JUDGMENT DT:15.9.2017 IN WP|
||NO.15732/2017|
|Annexure A13|TRUE COPY OF THE ORDER IN SLP DAIRY|
||NO.22283/2018|
|Annexure A14|TRUE COPY OF THE ORDER DT:3.12.2019 IN OA|
||NO.1055/2018 AND CONNECTED CASES|
|Annexure A15|TRUE COPY OF THE REPRESENTATION DT: 27.1.2020|
||(1ST PETITIONER)|
|Annexure A16|TRUE COPY OF THE REPRESENTATION DT:10.7.2019|
||(2ND PETITIONER)|
|Annexure A17|TRUE COPY OF THE REPRESENTATION DT:|
||7.7.2019(3RD PETITIONER)|
|Annexure A18|TRUE COPY OF THE REPRESENTATION DT:27.1.2020|
||(4TH PETITIONER)|
|Annexure A19|TRUE COPY OF THE REPRESENTATION DT:9.7.2019|
||(5TH PETITIONER)|
|Annexure A20|TRUE COPY OF THE REPRESENTATION DT: 15.2.2020|
||(6TH PETITIONER)|
|Annexure A21|TRUE COPY OF THE REPRESENTATION DT: 11.7.2019|
||(7TH PETITIONER)|
## **O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023**
-8-
|Annexure A22|TRUE COPY OF THE REPRESENTATION|
|---|---|
||DT:5.7.2019(8TH PETITIONER)|
|Annexure A23|TRUE COPY OF THE REPRESENTATION DT: 8.7.2019|
||(9TH PETITIONER)|
|Annexure A24|TRUE COPY OF THE REPRESENTATION|
||DT:12.8.2019(10TH APPLICANT IN OA)|
|Annexure A25|TRUE COPY OF THE REPRESENTATION|
||DT:25.2.2020(11TH APPLICANT IN OA)|
|Annexure R1|TRUE COPY OF THE OM NO. 1396752/2019-ESTT.|
||(PAY-I) DATED 11.11.2019 ISSUED BY THE DOPT|
||TO MINISTRY OF RAILWAYS.|
|Exhibit P1|A TRUE COPY OF THE OA NO.180/412/2020 BEFORE|
||CAT ERNAKULAM BENCH|
|Exhibit P2|TRUE COPY OF THE REPLY STATEMENT FILED BY THE|
||RESPONDENTS|
|Exhibit P3|TRUE COPY OF THE ORDER IN OA NO.412/2020|
||DT:1.11.2022|
|Exhibit P4|TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL|
||NO.2471/23 DT:11.4.2023|
## **O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023**
-9-
## **APPENDIX OF OP (CAT) 94/2023**
## PETITIONER'S ANNEXURES
|Annexure A1|TRUE COPY OF THE JUDGMENT DT:15.9.2017 IN WP|
|---|---|
||NO.15732/2017 OF MADRAS HIGH COURT|
|Annexure A2|TRUE COPY OF THE ORDER IN SLP DAIRY|
||NO.22283/2018 DATED 23/07/2018 OF HONOURABLE|
||SUPREME COURT|
|Annexure A3|TRUE COPY OF THE JUDGMENT IN WP©|
||NO.10509/2019 DT:23.1.2020|
|Annexure A4|TRUE COPY OF THE ORDER IN SLP NO.13959/2020|
||DT:13.10.2020|
|Annexure A5|TRUE COPY OF THE REPRESENTATION DT: 15.7.2020|
|Annexure A6|TRUE COPY OF THE ORDER IN OA NO.1055/2018 AND|
||CONNECTED CASES DT:3.12.2019|
|Annexure R1(A)|TRUE COPY OF THE OM NO. F.NO.19/2/2018-|
||ESTT(PAY-1) ISSUED BY THE DEPARTMENT OF|
||PERSONNEL AND TRAINING DATED 03.02.2021|
|Annexure R1(B)|TRUE COPY OF THE JUDGMENT DATED 06.11.2020 IN|
||CWP 2503 OF 2016 ISSUED BY THE HON'BLE HIGH|
||COURT OF HIMACHAL PRADESH|
|Annexure R1(C)|TRUE COPY OF THE ORDER DATED 13.3.2019 IN|
||M.A.NO. 71/ 2019 (IN) (&) OA.NO.170/2019 OF|
||CAT MADRAS BENCH|
|Annexure R1(D)|TRUE COPY OF THE ORDER DATED 19.3.2019 IN OA|
||NO.310/00309/2019 OF CAT MADRAS BENCH|
|Annexure R1(E)|TRUE COPY OF THE ORDER DATED 19.3.2019 IN OA|
||NO.310/00312/2019 OF CAT MADRAS BENCH|
|Annexure R1(F)|TRUE COPY OF THE ORDER DATED 27.3.2019 IN OA|
||NO. 310/00026/2019 OF CAT MADRAS BENCH|
|Exhibit P1|TRUE COPY OF THE OA NO.180/531/2020|
|Exhibit P2|TRUE COPY OF THE REPLY STATEMENT FILED BY THE|
||RESPONDENTS|
|Exhibit P3|TRUE COPY OF THE ORDER DT:1.11.2022 IN OA|
||NO.531/2020|
|Exhibit P4|TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL|
||NO.2471/23 DT:11.4.2023|
**O.P.(CAT).Nos.65, 67, 68, 71, 73, 84, 94 & 95 of 2023** -10-
## **APPENDIX OF OP (CAT) 95/2023**
|PETITIONER'S|ANNEXURES|
|---|---|
|Annexure A1|TRUE COPY OF THE OF THE PPO NO.041781200018|
|Annexure A2|TRUE COPY OF THE JUDGMENT DT:15.9.2017 IN WP|
||NO.15732/2017 OF MADRAS HIGH COURT|
|Annexure A3|TRUE COPY OF THE ORDER IN SLP DAIRY|
||NO.22283/2018 OF HONOURABLE SUPREME COURT|
|Annexure A4|TRUE COPY OF THE ORDER DT:3.12.2019IN OA|
||NO.1055/2018 AND CONNECTED CASES|
|Annexure A5|TRUE COPY OF THE REPRESENTATION DT: 25.3.2020|
||SUBMITTED BY THE PETITIONER BEFORE THE 3RD|
||RESPONDENT|
|Exhibit P1|A TRUE COPY OF THE OA NO.180/432/2020|
|Exhibit P2|A TRUE COPY OF THE REPLY STATEMENT DATED|
||10/02/2022 FILED BY THE RESPONDENTS|
|Exhibit P3|A TRUE COPY OF THE ORDER DT:1.11.2022 IN OA|
||NO.432/2020|
|Exhibit P4|A TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL|
||NO.2471/23 DT:11.4.2023|