Citation : 2022 Latest Caselaw 971 Gua
Judgement Date : 21 March, 2022
Page No.# 1/4
GAHC010052122022
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/1935/2022
SMTI. KIRON RAJA
W/O- PABAN KUMAR SARMA, R/O- SECTOR-I, LANE 5A, BORDOLOI
NAGAR, P.O. TINSUKIA, ASSAM, PIN- 786125.
VERSUS
THE STATE OF ASSAM AND 5 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM, FINANCE DEPARTMENT, ASSAM, DISPUR,
GUWAHATI-781006.
2:THE ACCOUNTANT GENERAL (A AND E)
ASSAM
MAIDAMGAON
BELTOLA
GUWAHATI
ASSAM
PIN- 781029.
3:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
G.S. ROAD
GUWAHATI-781006.
4:DEPUTY COMMISSIONER OF TAXES
TINSUKIA ZONE
TINSUKIA
PARBATIA
TINSUKIA
ASSAM
Page No.# 2/4
PIN- 786125.
5:THE TREASURY OFFICER
TINSUKIA
ASSAM
6:SUPERINTENDENT OF TAXES (RECOVERY)
TINSUKIA
ASSAM
PIN- 786125
Advocate for the Petitioner : MR R SENSUA
Advocate for the Respondent : SC, TAXES
BEFORE
HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
ORDER
21.03.2022
Heard D. Borah, learned counsel for the petitioner, who submits that the petitioner retired from service on 30.11.2017 as a Nazir from the Office of the Superintendent of Taxes (Recovery), Tinsukia. The petitioner applied for grant of pension. However, the Accounts Officer, Office of the Accountant General (A&E), Assam vide his letter no. Pen- 6 /AK/042972/FIN/ 305/2017/985 dated 01.01.2018 has requested the Superintendent of Taxes (Recovery), Tinsukia, to recover the overdrawal of pay and allowances including leave encashment from the pensionary benefits of the petitioner.
2. The petitioner's counsel submits that the Superintendent of Taxes (Recovery), Tinsukia has rectified the Service Book of the petitioner and Page No.# 3/4
prepared a Statement of the excess salary drawn by the petitioner amounting to Rs.2,97,919/-. He submits that as there was no fraud or misrepresentation on the part of the petitioner, in the making of the wrong fixation of pay during the period from 01.01.1996 to 01.02.1998, the respondents should not be allowed to recover the overdrawn pay and allowances, in terms of the judgments of the Apex Court in State of Punjab and others Vs. Rafiq Masih (White Washer), reported in (2015) 4 SCC 334 and in the case of Shyam Babu Verma & Others vs. Union of India & Others, reported in (1994) 2 SCC 521.
3. Mr. R. Borpujari, learned counsel appearing for the respondent nos.1, 3, 4, 5 & 6 and Mr. R.K. Talukdar, learned counsel appearing for the respondent no.2 submit that the judgments referred to by the petitioner's counsel seem to apply to the present case.
4. I have heard the learned counsels for the parties.
5. The letter dated 01.01.2018 issued by the Accounts Officer and the order dated 16.08.2019 issued by the Superintendent of Taxes (Recovery), Tinsukia show that the petitioner has been overpaid his pay and allowances w.e.f. 01.01.1996 to 01.02.1998 due to wrong fixation of pay. There is nothing in the above letter and order to show that there was any fraud or misrepresentation on the part of the petitioner in the making of or release of the over-drawn pay and allowances.
6. In the case of Rafiq Masih (White Washer) (supra), the Apex Court Page No.# 4/4
has held that it would be impermissible for an employer to recover overdrawn pay and allowances given to Class-III and Class-IV employees. In the case of the Shyam Babu Verma (supra), the Apex Court has held that the employer cannot be allowed to recover any excess amount, which has already been paid to the appellants who had received a higher scale than what they were entitled to, due to no fault of theirs. In the present case also, there is nothing to show that there was any fault or misrepresentation on the part of the petitioner, in the making of the wrong fixation of pay, due to which the petitioner had been given excess pay for 2 years from 1996 to 1998.
7. In view of the judgments of the Apex Court referred to above, this Court is of the view that the State respondents cannot be allowed to recover the excess pay and allowances given to the petitioner. Further, the post of Nazir is a Grade-III post. Consequently the decision of the State respondents to recover excess over-drawn pay and allowances vide the letter dated 01.01.2018 and the order dated 16.08.2019 are hereby set aside.
8. The writ petition is allowed. It is needless to add that the pension payable to the petitioner would be made as per the correct pay scale payable to the petitioner at the time of her retirement.
JUDGE
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