High Court of KeralaDivision BenchOriginal petition stands dismissed.

N. Raju v. State of Kerala and Others

Case / Petition Number:OP(KAT) No.454 of 2017

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • A. Muhamed Mustaque
  • Shoba Annamma Eapen
Judgment Date
2024-06-06
Court Decision / Holding
The High Court did not interfere with the Kerala Administrative Tribunal’s order. The petition is dismissed, and the Tribunal’s reasoning that the training period cannot count toward pension absent an attached pay scale from the date of regularization is affirmed.
Final Disposition
Original petition stands dismissed.

Parties to the Case

Appellants / Petitioners

  • N. Raju

Respondents

  • State of Kerala represented by its Secretary, Revenue, Government of Kerala, Secretariat, Thiruvananthapuram, Kerala - 695 001
  • The Secretary (Taxes) Government of Kerala, Secretariat, Thiruvananthapuram, Kerala - 695 001
  • The Accountant General (Kerala), Accounts General’s Office (A & E), Thiruvananthapuram, Kerala - 695 036
  • The Commissioner of Commercial Taxes, Office of the Commissioner Commercial Taxes, Thiruvananthapuram, Kerala - 695 101

Legal Representation & Advocates

Counsels for Petitioners

  • • Sri R.S. Kalkura
  • • Sri P. Anjana
  • • Sri R. Bindu
  • • Sri Harish Gopinath
  • • Sri M.S. Kalesh

Counsels for Respondents

  • • Smt. Vinitha B., Sr. Government Pleader

Case Synopsis & Summary

This petition seeks pensionary benefits for N. Raju, a retired Deputy Commissioner in the Sales Tax Department, challenging the Kerala Administrative Tribunal’s (KAT) order that did not reckon a training period (11.04.1985 to 10.04.1986) for pension. The petitioner had been regularized with effect from 11.04.1985, and he argues that the training period should count as qualifying service since his appointment was regularized from that date, as was also treated in cases like Sri. T. M. Vel yudhan and Soman Pillai. The Tribunal referred to Rule 10 of the Kerala Service Rules (KSR) and Rule 4A(1) of the Special Rules for Kerala Agricultural Income Tax and Sales Tax Services, holding that the training period is not part of regular service; during training, the employee receives allowances but not the post’s pay scale. It was emphasized that pension eligibility requires a duty regulated and paid by the Government with an attached pay scale. The petitioner invoked Suresh Babu P (Dr.) v. Union of India (2016) 3 KHC 529 to claim counting of training toward service, but the court noted that case concerns All India Service promotions, not pension under the KSR, and dismissed the challenge. The High Court refused to interfere, upholding the KAT order and dismissing the original petition. In sum, pensionable service cannot be inferred merely from regularization without a corresponding pay scale attached from the date of regularization.

Provisions of Law Cited

Rule 10 of Kerala Service Rules (KSR)Rule 11, Part III of the Kerala Service Rules (KSR)Rule 4A(1) of the Special Rules for Kerala Agricultural Income Tax and Sales Tax ServicesArticle 227 of the Constitution of India

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner contends that the training period from 11.04.1985 to 10.04.1986 should be reckoned as qualifying service for pension since his appointment was regularized from 11.04.1985, and he relied on the equal/analogous treatment given to others (e.g., Sri T. M. Veliyudhan; Soman Pillai). He cites Suresh Babu P (Dr.) v. Union of India and Others (2016) 3 KHC 529 to argue that training periods must be counted toward service length, and asserts that regularization should translate into pension entitlement when a post-pay scale attaches from the date of regularization. He claims the Tribunal misread Rule 4A(1) and Rule 10 of KSR, confusing training with regular service and seeking pension rights by equivalence to regular pay scales.

Contentions of Respondents

The respondents argue that pension under KSR requires service where duties are regulated and paid by the Government, with the post’s pay scale attached; training yields only allowances and does not confer pay scale or increments. The training period is for preparing the employee for the post of Sales Tax Officer and is not to be counted as regular service for pension. The order of the KAT is correct in applying Rule 4A(1) and Rule 10, and Suresh Babu P is inapplicable as it concerns All India Service promotions, not pension under the KSR. The court should not grant relief by treating regularization as automatically translating into pension eligibility.

Cited Precedents (1)

Case NameCitationTreatmentExplanation
Suresh Babu P (Dr.) v. Union of India and Others2016 (3) KHC 529Mentioned OnlyCited by petitioner to support counting training toward pension; court finds it unrelated to pension under KSR and inapplicable to present matter.

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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 A.MUHAMED MUSTAQUE** **&** **THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN THURSDAY, THE 6[TH] DAY OF JUNE 2024 / 16TH JYAISHTA, 1946 OP(KAT) NO. 454 OF 2017** **AGAINST THE ORDER DATED 14.12.2016 IN TA NO.328 OF 2014 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM** ## **PETITIONER :** **N.RAJU AGED 59 YEARS, S/O. NESON, DEPUTY COMMISSIONER(RETD) COMMERCIAL TAXES, THIRUVANANTHAPURAM, RESIDING AT T.C NO. 26/2100, POOMANGALAM, THUMBARA LANE, CHIRAKULAM ROAD, THIRUVANANTHAPURAM, KERALA. BY ADVS. SRI.R.S.KALKURA SMT.P.ANJANA SMT.R.BINDU SRI.HARISH GOPINATH SRI.M.S.KALESH** ## **RESPONDENTS :** **1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, REVENUE, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, KERALA - 695 001. 2 THE SECRETARY (TAXES) GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, KERALA - 695 001. 3 THE ACCOUNTANT GENERAL (KERALA) ACCOUNTS GENERALS OFFICE(A & E), THIRUVANANTHAPURAM, KERALA - 695 036.** OP(KAT)No.454 of 2017 2 **4 THE COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM, KERALA - 695 101. BY SMT.VINITHA B, SR.GOVERNMENT PLEADER** **THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING COME UP FOR ADMISSION ON 06.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** OP(KAT)No.454 of 2017 3 ## **J U D G M E N T** ## **A.Muhamed Mustaque, J** . The petitioner was the applicant before the Tribunal. The petitioner retired from the Sales Tax Department as Deputy Commissioner on 31.08.2008. His qualifying service for pensionary benefits was calculated excluding the period of training for one year from 11.04.1985 to 10.04.1986. The petitioner's case is that, since his appointment was regularized with effect from 11.04.1985, the above period has to be reckoned. The petitioner also placed reliance on the similar treatment given to one Sri.T.M.Velayudhan and Soman Pillai. 2. The Tribunal, after referring to Rule 10 and Rule 11, Part III of the Kerala Service Rules (KSR) and in the light of Rule 4A(1) of the Special Rules for Kerala Agricultural Income Tax and Sales Tax Services, was of the view that the petitioner is not entitled for reckoning the above training period as eligible for pension. OP(KAT)No.454 of 2017 4 ## 3. We shall now refer to Rule 10 of KSR. It ## reads as follows; “10. The service of an employee does not qualify for pension unless he is appointed, his duties regulated, and paid by the Government or under conditions determined by the Government.” ## 4. The purport of Rule 4A(1) has been referred in the impugned order in paragraph 11. It reads as follows; **“** 11. Therefore, as per Rule 4A(1) the period of training commences immediately on joining duty; (2) the probation of the Sales Tax Officer commences only after successful completion of training; (3) during the training period the trainees will be eligible for special allowances alone and not the scale of pay attached to the post of Sales Tax Officer; and (4) the period of training will not count for increments.” 5. One of the conditions to qualify the pension is that his duty must be regulated and paid by the Government or under conditions determined by the Government. There is no dispute to the fact that during training period, the petitioner was paid allowances, but no scale of pay was given to the petitioner. The purpose of training is to ensure that he OP(KAT)No.454 of 2017 5 is to be engaged as Sale Tax Officer. The training itself cannot be equated to the regular service. It may be true that service of the petitioner may have been regularized from the date of original appointment. But that does not mean that regularization would entail in reckoning qualifying service for pension. Rule 10 of KSR is clear that only when such pay attached to the post, if paid scale of pay would qualify employee for pension. In that matter, both pay as well as posts are decisive to consider, whether it is qualified or not for the purpose of reckoning pension. The regularization itself cannot result in entitlement unless regularization is followed by the scale of pay from the date of regularization. 6. The petitioner placed reliance on the judgment of this Court in **Suresh Babu P (Dr.) v. Union of India and Others** ; [2016 (3) KHC 529] and submits that the training period will also have to be reckoned for calculating the length of service. We note that, that is a matter related to the promotion for All India Service and it has nothing to do with the pension. The pension is regulated OP(KAT)No.454 of 2017 6 by the provisions of the KSR. Therefore, this case has no application in this matter. The Tribunal has considered the impact of regularization order and its reasons are well founded. We may not be able to invoke the power under Article 227 of the Constitution of India. We find no reason to interfere with this matter. The original petition stands dismissed. Sd/- **A.MUHAMED MUSTAQUE** **JUDGE** Sd/- **SHOBA ANNAMMA EAPEN** **JUDGE** rkj OP(KAT)No.454 of 2017 7 ## **APPENDIX OF OP(KAT) 454/2017** - **PETITIONER ANNEXURES ANNEXURE A1 TRUE COPY OF THE LETTER NO.RIA(2)31320/84/GW DATED 21.11.194 ISSUED BY THE KPSC.** - **ANNEXURE A2 TRUE COPY OF THE PROCEEDINGS DATED 04.10.1985 OF THE BOARD OR REVENUE REGULARIZING THE SERVICE OF THE PETITIONER.** - **ANNEXURE A3 TRUE COPY OF THE PROCEEDINGS BEARING NO.A1.16204/08/TX DATED 30.08.2008 OF THE 4TH RESPONDENT.** - **ANNEXURE A4 TRUE COPY OF THE REPRESENTATION DATED 31.10.2008 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.** - **ANNEXURE A5 TRUE COPY OF THE REPLY DATED 20.11.2008 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER.** - **ANNEXURE A6 TRUE COPY OF THE APPLICATION DATED 27.11.2008 SUBMITTED BY THE PETITIONER UNDER RIGHT TO INFORMATION ACT TO THE THIRD RESPONDENT.** - **ANNEXURE A7 TRUE COPY OF THE REPLY DATED 01.01.2009 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER.** - **ANNEXURE A8 TRUE COPY OF THE LETTER DATED 29.01.2009 SUBMITTED BY THE PETITIONER BEFORE THE THIRD RESPONDENT.** - **ANNEXURE A9 TRUE COPY OF THE REPLY DATED 02.03.2009 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER.** - **ANNEXURE A10 TRUE COPY OF THE LETTER NO.26484/D1/02/TD DATED 04.03.2005 ISSUED BY THE FIRST RESPONDENT TO THE THIRD RESPONDENT.** - **ANNEXURE A11 TRUE COPY OF THE APPLICATION DATED 29.01.2009 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT.** - **ANNEXURE A12 TRUE COPY OF THE LETTER DATED 04.03.2005 WAS ENCLOSED ALONG WITH THE REPLY DATED 07.02.2009 ISSUED BY THE FIRST RESPONDENT.** OP(KAT)No.454 of 2017 8 |**ANNEXURE A13**|**TRUE COPY OF THE REPLY DATED 07.08.2009**| |---|---| ||**ISSUED BY THE FIRST RESPONDENT TO THE**| ||**PETITIONER.**| |**ANNEXURE A14**|**TRUE COPY OF G.O.(P)NO.641/60 DATED**| ||**03.10.1960.**| |**ANNEXURE A15**|**TRUE COPY OF THE COMMUNICATION DATED**| ||**13.10.2008 ISSUED BY THE THIRD**| ||**RESPONDENT TO THE PETITIONER.**| |**ANNEXURE A16**|**TRUE COPY OF G.O.(RT)NO.545/95/TD DATED**| ||**05.12.1995.**| |**ANNEXURE A17**|**TRUE COPY OF THE NOTIFICATION OF THE**| ||**SPECIAL**<br>**RULES**<br>**OF**<br>**THE**<br>**KERALA**| ||**AGRICULTURAL INCOME TAX AND SALES TAX**| ||**SERVICE ISSUED AS PER G.O.(P)NO.641/60**| ||**DATED 03.10.1960.**| |**EXHIBIT P1**|**TRUE COPY OF WP(C) NO.2748/2014,**| ||**TRANSFERRED**<br>**TO**<br>**THE**<br>**KERALA**| ||**ADMINISTRATIVE**<br>**TRIBUNAL,**| ||**THIRUVANANTHAPURAM, AND RENUMBERED AS**| ||**T.A NO.328/2014 ON THE FILE OF THE**| ||**KERALA**<br>**ADMISTRATIVE**| ||**TRIBUNAL,THIRUVANANTHAPURAM.**| |**EXHIBIT P2**|**TRUE COPY OF THE REPLY STATEMENT**| ||**SUBMITTED BY THE SECOND RESPONDENT.**| |**EXHIBIT P3**|**TRUE COPY OF THE REJOINDER STATEMENT**| ||**SUBMITTED BY THE PETITIONER.**| |**EXHIBIT P4**|**TRUE COPY OF THE ORDER DATED 14.12.2016**| ||**IN T.A 328 OF 2014 ON THE FILE OF THE**| ||**KERALA**<br>**ADMINISTRATIVE,**<br>**TRIBUNAL,**| ||**THIRUVANANTHAPURAM.**|