Karnataka High Court
Union Of India vs V. S. Patilkulkarni on 3 June, 2022
Bench: P.S.Dinesh Kumar, M G Uma
W.P No.9554/2021
& connected matters
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF JUNE, 2022
PRESENT
THE HON'BLE MR. JUSTICE P.S. DINESH KUMAR
AND
THE HON'BLE MRS. JUSTICE M.G. UMA
WRIT PETITION No.9554 OF 2021
C/W
WRIT PETITIONS No.1141 OF 2021, 7332 OF 2021,
9493 OF 2021 , 9555 OF 2021 , 9698 OF 2021,
10138 OF 2021, 11137 OF 2021, 11181 OF 2021,
11196 OF 2021, 11203 OF 2021, 11219 OF 2021,
11265 OF 2021, 11304 OF 2021, 11308 OF 2021 ,
11360 OF 2021, 11361 OF 2021, 11362 OF 2021,
11387 OF 2021, 11665 OF 2021, 11710 OF 2021,
11883 OF 2021, 11892 OF 2021, 12033 OF 2021,
12310 OF 2021, 12363 OF 2021, 12449 OF 2021
(S-CAT)
IN W.P. No.9554 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
W.P No.9554/2021
& connected matters
2
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. D.M. SOORI
S/O M.P. SOORI
AGED ABOUT 62 YEARS
ASST.COMMISSIONER
RESIDING AT SAVERA
W.P No.9554/2021
& connected matters
3
BEJAIKOTEKANI ROAD
MANGALURU-575 004 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE COMMON ORDER DTD. 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN
OA.NO.170/01837/2018 AT ANNX-A AND DECLARE IT TO BE
ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE
MACP SCHEME.
IN W.P. No.1141 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
W.P No.9554/2021
& connected matters
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
V.S. PATILKULKARNI
S/O SHIVANAGOUDA
AGED ABOUT 61 YEARS
RESIDING AT NO.54
9TH MAIN, 21ST CROSS
N.S.PALYA, BTM 2ND STAGE
BENGALURU-560 076 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
1. ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.
NO. 170/01836/2018 AT ANNEXURE - A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND 2. TO PASS ANY OTHER ORDER OR
DIRECTION AS THIS HON'BLE COURT MAY DEEM FIT TO
GRANT IN THE CIRCUMSTANCES OF THE CASE.
W.P No.9554/2021
& connected matters
IN W.P. No.7332 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
W.P No.9554/2021
& connected matters
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
D.P. UMADEVI
W/O S.N. SREKANTAIAH
AGED ABOUT 62 YEARS
RESIDING AT NO.167
BALAJI REGENCY, 1ST FLOOR
1ST MAIN, CANARA BANK COLONY
NAGARABHAVI ROAD
BENGALURU-560 072 ... RESPONDENT
(BY SHRI. M.A. NARAYANA, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
i) DECLARE THE COMMON ORDER DATED 04.03.2020 IN SO
FAR AS RESPONDENT IS CONCERNED, PASSED BY THE
CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH
IN OA NO.170/01845/2018 AT ANNEXURE-A IS ILLEGAL,
ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP
SCHEME ii)TO PASS ANY OTHER ORDER OR DIRECTION.
IN W.P. No.9493 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
W.P No.9554/2021
& connected matters
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
K.G. RAVINDRA
S/O K.G. GONAPPA
AGED ABOUT 62 YEARS
RESIDING AT NO.120, 1ST CROSS
W.P No.9554/2021
& connected matters
1ST MAIN, VINAYAKA LAYOUT
HEBBAL KEMPAPURA
BENGALURU-575 004 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE COMMON ORDER DTD. 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.NO.
170/01839/2018 AT ANNX-A AND DECLARE IT TO BE
ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE
MACP SCHEME.
IN W.P. No.9555 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
W.P No.9554/2021
& connected matters
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. N. MANIVANNAN
S/O K.C. NATESAN
AGED ABOUT 63 YEARS
RESIDING AT NO.2, EC-102
OMBR LAYOUT
CHIKKABANASWADI
BENGALURU-560 043 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE COMMON ORDER DTD. 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN
OA.NO.170/01834/2018 AT ANNX-A AND DECLARE IT TO BE
ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE
MACP SCHEME.
W.P No.9554/2021
& connected matters
IN W.P. No.9698 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
W.P No.9554/2021
& connected matters
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
K. JAYASIMHA
S/O K.S. KRISHNAMURTHY
AGED ABOUT 61 YEARS
RESIDING AT NO.75/3
NAVANEETHA APARTMENT
KAVILAKSHMISHA ROAD
V.V.PURAM
BENGALURU-560 004 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUKMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
i) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01833/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND ii)TO PASS ANY OTHER ORDER OR
DIRECTION.
IN W.P. No.10138 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
W.P No.9554/2021
& connected matters
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
PRAMOD MANNUR
S/O N.T. MANNUR
W.P No.9554/2021
& connected matters
AGED 62 YEARS
RESIDING AT NO.247
57TH CROSS, 3RD BLOCK
RAJAJINAGAR
BANGALORE-560 010 ... RESPONDENT
(SERVED, BUT UNREPRESENTED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
1. TO ISSUE A WRIT OF CERTIORARI OR ORDER OR
DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020
IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY
THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE
BENCH IN O.A.NO. 170/01838/2018 AT ANNEXURE - A AND
DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND
CONTRARY TO THE MACP SCHEME AND
2. TO PASS ANY OTHER ORDER OR DIRECTION AS THIS
HON'BLE COURT MAY DEEM FIT TO GRANT IN THE
CIRCUMSTANCES OF THE CASE.
IN W.P. No.11137 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
W.P No.9554/2021
& connected matters
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. S.S. GAYAKWAD
S/O SAMBHAJIRAO TULASIRAM GALKWAD
AGED 66 YAERS
RESIDING AT B1 FLAT NO.102
AVON HOUSING CO-OPERATIVE SOCIETY
KHADAKAKPADA, NEAR AXIS BANK
KALYAN (WEST)
MUMBAI-421 301 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
W.P No.9554/2021
& connected matters
A) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/0186/2018 AT ANNEXURE-A AND DECLARE IT TO BE
ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE
MACP SCHEME AND B) PASS ANY OTHER ORDER OR
DIRECTION.
IN W.P. No.11181 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
W.P No.9554/2021
& connected matters
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. GURURAJ ATGUR
S/O RAMACHANDRA RAO
AGED 63 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT FLAT NO.318
3RD FLOOR, SLV AND V6
GOLDEN NEST APARTMENT
PART B, 21ST MAIN
NAGADEVANAHALLI
MARIAPPANPALYA
(INSIDE SIDDHAGANGA ARCH)
BENGALURU-560 056 ... RESPONDENT
(SERVED, BUT REPRESENTED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
A) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01849/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND B) PASS ANY OTHER ORDER OR
DIRECTION.
W.P No.9554/2021
& connected matters
IN W.P. No.11196 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
W.P No.9554/2021
& connected matters
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. ASHOK KUMAR MUDHOL
S/O ISHWARAPPA K. MUDHOL
AGED 64 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT ANUGRAHA
FLAT NO.108, MADHURA FLATS-II
MADHURA ESTATE, KESHWAPUR
HUBBALLI-580 023 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
i) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01852/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR
DIRECTION.
IN W.P. No.11203 OF 2021
BETWEEN:
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
W.P No.9554/2021
& connected matters
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. ASHOK VITTAL RAO MANE
S/O VITTHAL RAO
W.P No.9554/2021
& connected matters
AGED 66 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT FLAT NO.203
RAM-SRIDHAR APARTMENT
9TH MAIN, 2ND CROSS
BTM LAYOUT 2ND STAGE
BENGALURU-560 076 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01847/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR
DIRECTION.
IN W.P. No.11219 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
W.P No.9554/2021
& connected matters
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
U.B. CHANDRASHEKARA
S/O G. BASAVE GOWDA
AGED 65 YEARS
RESIDING AT D-4124/A 27
SREE KALMARDEESHWARA KRUPA
14TH CROSS, 2ND MAIN
SIDDAVEERAPPA LAYOUT
DAVANAGERE-577 004 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
W.P No.9554/2021
& connected matters
i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01844/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR
DIRECTION AND ETC.
IN W.P. No.11265 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
W.P No.9554/2021
& connected matters
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
K.R. SRIDHARA
S/O K. RAMASWAMY
AGED 63 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT 303, 5TH MAIN
SLV AND V6, GOLDEN NEST APARTMENT
H BLOCK, RAMAKRISHNANAGARA
MYSURU-570 022 ... RESPONDENT
(BY SHRI. M.A. NARAYANA, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01851/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR
DIRECTION.
W.P No.9554/2021
& connected matters
IN W.P. No.11304 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
W.P No.9554/2021
& connected matters
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. GANAPATHI BHAT PRASAD
S/O GANGHAR G
AGED 63 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT S2 NO.52
KUBERA ENCLAVE
2ND CROSS, BHUVANESHWARI NAGAR
HEBBAL
BENGALURU-560 024 ... RESPONDENT
(SERVED BUT UNREPRESENTED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR
DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020
IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY
THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE
BENCH IN OA NO.170/01848/2018 AT ANNEXURE-A AND
DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND
CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY
OTHER ORDER OR DIRECTION AS THIS HON'BLE COURT
MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE
CASE.
IN W.P. No.11308 OF 2021
BETWEEN :
1. UNION OF INDIA
MINISTRY OF FINANCE
DEPT OF EXPENDITURE
NORTH BLOCK, NEW DELHI-110 001
W.P No.9554/2021
& connected matters
REP. BY ITS SECRETARY
DEPT OF EXPENDITURE
2. GOVERNMENT OF INDIA
MINISTRY OF FINANCE
CBIC NORTH BLOCK
NEW DELHI-110 001
REP. BY CHAIRMAN
3. THE UNION OF INDIA
MINISTRY OF PERSONNEL PG
AND PENSION, NORTH BLOCK
NEW DELHI-110 001
REP. BY ITS SECRETARY DOPT
4. THE PRINCIPAL CHIEF CONTROLLER
OF ACCOUNTS, CBIC
AGCR BUILDING, IP ESTATE
NEW DELHI-110 002
5. THE PRINCIPAL CHIEF COMMISSIONER
OF CENTRAL TAX
PB NO.5400, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
6. THE PAY AND ACCOUNTS OFFICER
CUSTOMS AND CENTRAL EXCISE
1ST FLOOR, ANNEXE II
C.R.BUILDING, QUEEN'S ROAD
BENGALURU-560 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. H.K. MUNEGOWDA
S/O C. KEMPAIAH
AGED 66 YEARS
RESIDING AT NO.1537, 1ST MAIN ROAD
JUDICIAL LAYOUT, GKVK POST
BENGALURU-560 064
W.P No.9554/2021
& connected matters
(RETIRED ASSISTANT COMMISSIONER
OF CENTRAL EXCISE) ... RESPONDENT
(BY SHRI. M.A. NARAYANA, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR
DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020
IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY
THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE
BENCH IN OA NO.170/01621/2018 AT ANNEXURE-A AND
DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND
CONTRARY TO THE MACP SCHEME AND
II) TO PASS ANY OTHER ORDER OR DIRECTION.
IN W.P. No.11360 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
W.P No.9554/2021
& connected matters
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. K.S. VENKATESH MURTHY
S/O K. SHANKARAIAH
AGED 63 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT ANANYA
DOOR NO.4-466B
NAVAGRAHA COLONY
ALEVOOR ROAD
MANIPAL-576 104 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR
DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020
IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY
THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE
BENCH IN OA NO.170/01850/2018 AT ANNEXURE-A AND
W.P No.9554/2021
& connected matters
DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND
CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY
OTHER ORDER OR DIRECTION AS THIS HON'BLE COURT
MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE
CASE.
IN W.P. No.11361 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
W.P No.9554/2021
& connected matters
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
G.B. JAGADISHA
S/O BASAPPA
AGED 66 YEARS
RESIDING AT ANUGRAHA
4TH MAIN, TARALUBALU
BADAVANE, VIDYANAGAR
DAVANAGERE-577 005 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR
DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020
IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY
THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE
BENCH IN OA NO.170/01846/2018 AT ANNEXURE-A AND
DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND
CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY
OTHER ORDER OR DIRECTION AS THIS HON'BLE COURT
MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE
CASE.
W.P No.9554/2021
& connected matters
IN W.P. No.11362 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
W.P No.9554/2021
& connected matters
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. S.V. SRINIVASAN
S/O S.V. CHARI
AGED 65 YEARS
RESIDING AT 48, SHOP STREET
NEAR K.R.COLONY BUS STOP
BASAVANAGUDI
BENGALURU-560 004 ... RESPONDENT
(SERVED, BUT UNREPRESENTED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR
DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020
IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY
THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE
BENCH IN OA NO.170/01853/2018 AT ANNEXURE-A AND
DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND
CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY
OTHER ORDER OR DIRECTION AS THIS HON'BLE COURT
MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE
CASE.
IN W.P. No.11387 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
W.P No.9554/2021
& connected matters
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
W.P No.9554/2021
& connected matters
AND :
SRI. L. RAJASHEKAR
S/O LAKSHMAIAH
AGED 63 YEARS
RESIDING AT NO.3
AMMA, 1ST MAIN, 2ND BLOCK
THYAGARAJANAGAR
BENGALURU-560 028 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/017704/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR
DIRECTION.
IN W.P. No.11665 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
W.P No.9554/2021
& connected matters
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. T. CHANDRAMOULI
S/O T. NARAYANA
AGED ABOUT 63 YEARS
RESIDING AT NO.7, 1ST MAIN
WARD OFFICE ROAD
SANJAYNAGAR
BENGALURU-560 094 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
W.P No.9554/2021
& connected matters
i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01857/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR
DIRECTION.
IN W.P. No.11710 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
W.P No.9554/2021
& connected matters
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
MR. JAMES S D'SOUZA
S/O SHAHU S D'SOUZA
AGED 66 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT 366, 6TH CROSS
28TH MAIN, BTM LAYOUT
2ND STAGE
BENGALURU-560 076 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01854/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AJND ii) PASS ANY OTHER ORDER OR
DIRECTION.
W.P No.9554/2021
& connected matters
IN W.P. No.11883 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
W.P No.9554/2021
& connected matters
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
B.H. NANDISH
S/O HONNAPPAGOWDA
AGED 63 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT:86, 6TH CROSS ROAD
FURTHER EXTENTION OF
MAHALAKSHMI LAYOUT
BENGALURU-560 086 ... RESPONDENT
(BY SHRI. M.A. NARAYANA, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01841/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR
DIRECTION.
IN W.P. No.11892 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
W.P No.9554/2021
& connected matters
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. S.B. SHINGENAVAR
S/O BHEEMAPPA
W.P No.9554/2021
& connected matters
AGED 66 YEARS
RESIDING AT NO.317
BHAGEERATHI DHAM
1ST ADDITIONAL MAIN ROAD
BHARATHI NAGAR
DHARWAD-580 001 ... RESPONDENT
(SERVED BUT UNREPRESENTED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01855/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR
DIRECTION.
IN W.P. No.12033 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
W.P No.9554/2021
& connected matters
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
MR. V.V. JOSEPH BABU
S/O V.C. VARGHESE
AGED ABOUT 61 YEARS
RESIDING AT NO.877
8TH MAIN, 13TH CROSS
SARASWATHYPURAM
MYSORE-570 009 ... RESPONDENT
(SERVED BUT UNREPRESENTED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I)
ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
W.P No.9554/2021
& connected matters
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01832/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR
DIRECTION AS THIS HON'BLE COURT MAY DEEM FIT TO
GRANT.
IN W.P. No.12310 OF 2021
BETWEEN :
1. UNION OF INDIA
MINISTRY OF FINANCE
DEPT OF EXPENDITURE
NORTH BLOCK, NEW DELHI-110 001
REP. BY ITS SECRETARY
DEPT. OF EXPENDITURE
2. GOVT. OF INDIA
MINISTRY OF FINANCE
CBIC NORTH BLOCK
NEW DELHI-110 001
REP. BY CHAIRMAN
3. THE UNION OF INDIA
MINISTRY OF PERSONNEL PG
AND PENSION, NORTH BLOCK
NEW DELHI-110 001
REP. BY ITS SECRETARY DOPT
4. THE PRINCIPAL CHIEF CONTROLLER
OF ACCOUNTS, CBIC
AGCR BUILDING, IP ESTATE
NEW DELHI-110 002
5. THE PRINCIPAL CHIEF COMMISSIONER
OF CENTRAL TAX
PB NO.5400, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
W.P No.9554/2021
& connected matters
6. THE PAY AND ACCOUNTS OFFICER
CUSTOMS AND CENTRAL EXCISE
1ST FLOOR, ANNEXE II
C.R.BUILDING, QUEEN'S ROAD
BENGALURU-560 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. V. SURESH KUMAR
S/O D. VENKA PANDIT
AGED 65 YEARS
SUPERINTENDENT OF CENTRAL EXCISE (RETD)
RESIDING AT FLAT NO.008
GROUND FLOOR
KRISHNA REDWOOD APARTMENTS
NO.392, SY NO.11/4
CHUNCHAGATTA VILLAGE
UTTARAHALLI HOBLI
GAURAVNAGAR, J.P.NAGAR 7TH PHASE
BENGALURU-560 078 ... RESPONDENT
(BY SHRI. M.A. NARAYANA, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR
DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020
IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY
THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE
BENCH IN OA NO.170/01712/2018 AT ANNEXURE-A AND
DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND
CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY
OTHER ORDER OR DIRECTION AS THIS HON'BLE COURT MAY
DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE.
IN W.P. No.12363 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
W.P No.9554/2021
& connected matters
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
W.P No.9554/2021
& connected matters
AND :
SRI. K. KRISHNAMURTHY
S/O GANAPATHY
AGED 63 YEARS
ASSISTANT COMMISSIONER OF
CENTRAL TAX, NORTH WEST
COMMISSIONERATE SP COMPLEX
LALBAGH ROAD
BENGALURU-560 027
PRESENTLY RESIDING AT NO.1759
N-HIG, A-2 BLOCK, 5TH PHASE
YELAHANKA NEW TOWN
BENGALURU-560 064 ... RESPONDENT
(SERVED, BUT UNREPRESENTED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01703/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR
DIRECTION.
IN W.P. No.12449 OF 2021
BETWEEN :
1. UNION OF INDIA
REPRESENTED THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
REVENUE DEPARTMENT
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
W.P No.9554/2021
& connected matters
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. V.S. BIKKANNAVAR
S/O SIDDARAYAPPA
AGEDA BOUT 62 YEASR
RESIDING AT NO.146
SRI. CHOUDESHWARAI NILAYA
W.P No.9554/2021
& connected matters
1ST R BLOCK, 20TH B MAIN
RAJAJINAGAR
BENGALURU-560 010 ... RESPONDENT
(SERVED, BUT UNREPRESENTED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION
QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR
AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA
NO.170/01835/2018 AT ANNEXURE-A AND DECLARE IT TO
BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO
THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR
DIRECTION.
THESE WRIT PETITIONS, HAVING BEEN HEARD AND
RESERVED FOR ORDERS ON 20.04.2022, COMING ON FOR
PRONOUNCEMENT OF ORDERS THIS DAY, P.S.DINESH
KUMAR.J, PRONOUNCED THE FOLLOWING:-
W.P No.9554/2021
& connected matters
ORDER
All these writ petitions are filed by the Union
of India, Ministry of Finance, challenging the
common order dated March 4, 2020 in O.A.
Nos.170/1621/2018 and connected cases except
O.A. No.170/01622/2018.
2. We have heard Shri. B.Pramod, learned
Central Government Counsel and Shri. B.S.
Venkatesh Kumar for respondents. They submitted
that the issue involved in these writ petitions are
common and counter affidavit has been filed in
W.P. No.1141/2021. Hence, we have heard all
these cases simultaneously by adverting to the
pleadings in the said writ petition.
3. Common facts in these writ petitions are,
respondents on each petition joined as Inspectors
W.P No.9554/2021
& connected matters
with the Central Excise Department. They have
completed 24 years of service as on 01.09.2008.
4. ACP1 Scheme was introduced with effect
from August 9, 1999. Respondents were given the
benefit of first ACP, namely, first financial
up-gradation in PB-2 with grade pay of Rs.4,800/-
with effect from 09.08.1999. They were promoted
as Superintendents in 2001 in PB-2 with grade pay
of Rs.2,800/-. On January 1, 2006, NFG/NFSG
was given in PB-2 with grade pay of Rs.5,400/-. On
December 24, 2006, second ACP was given in PB-3
with grade pay of Rs.5,400/-. On October 22,
2014, third financial up-gradation was given under
MACP in PB-3 with Grade pay of Rs.6,600/-.
5. As per letter F.No.A-23011/29/2010-
Ad.IIA dated June 4, 2014, the Respondents were
of the opinion that the NFG/NFSG granted between
Assured Career Progression
W.P No.9554/2021
& connected matters
01.01.2006 and 31.08.2008 would be counted/off-
set against financial up-gradation under MACP
Scheme. A Show-cause notice dated August 4,
2014 was issued calling upon the respondent in
W.P No.1141/2021 as to:
"(i) why the 3rd financial upgradation to the
Grade Pay of Rs.6600/- in PB-3 of Rs.15600-
39100/- under MACP Scheme granted to him with
effect from 24.12.2012 should not be withdrawn as
he has already been granted one promotion and
two financial upgradations as mentioned above,
and
(ii) why the excess of pay and allowances
drawn and paid to him from 24.12.2012 on
account of grant of the said 3rd financial
upgradation to the Grade pay of Rs.6600/- in PB-3
under MACP Scheme should not be recovered."
6. Respondent submitted his reply to the
show-cause notice. After hearing him, order dated
June 29, 2018 was passed by the Commissioner of
Central Excise, withdrawing third financial
up-gradation to the grade pay of Rs.6,600/- in PB-3
under MACP Scheme and recovery of pay and
W.P No.9554/2021
& connected matters
allowances, if any, paid to him consequent to third
financial up-gradation under MACP Scheme.
7. Feeling aggrieved, respondent filed the
instant O.A. before the CAT with a prayer inter alia
to set-aside the order dated June 29, 2018 and for
a consequential direction to restore the higher
grade pay granted to him. The O.A. was contested
by the petitioners. The CAT, on consideration of
material on record and the contentions urged on
behalf of both sides, vide common impugned order
has allowed the O.A., holding that the respondents
are eligible for third financial up-gradation despite
the fact that he was given non-functional grade pay
earlier. Hence, these writ petitions.
8. Shri. Pramod, learned CGC for the
Revenue submitted that the sixth Central Pay
Commission recommended a systematic change in
the ACP whereby all employees irrespective of
W.P No.9554/2021
& connected matters
hierarchical structure, would get the same benefit.
The ACP Scheme was replaced by MACP2 (Modified
ACP), which provided for three up-gradations after
10, 20 and 30 years respectively in the successive
grade-pay in the pattern of recommended revised
pay band and grade pay as prescribed in the
CCS(RP) Rules3, 2008 and not in the promotional
hierarchy under the ACP Scheme.
9. He further submitted that in para 8.1 of
MACP Scheme, it is provided that grade-pay of
Rs.5,400/- in PB-2 and Rs.5,400/- in PB-3 shall be
treated as separate grade pay for the purpose of
grant upgradating under MACP scheme. The
superintendents in the Grade pay of Rs.4,800/- got
NFG4 in grade pay of Rs.5,400/- in PB-2 after four
years of regular service. On promotion to the post
of Assistant Commissioner, they were placed in
Modified Assured Career Progression
Central Civil Services (Revised pay)
Non Functional Grade
W.P No.9554/2021
& connected matters
PB-3 with Grade pay of Rs.5,400/-. Thus,
Superintendents are claiming MACP benefit,
ignoring the NFG granted to them. According to
him, respondents' claim for financial up-gradation
under MACP in the promotional hierarchy, goes
against the intent of the MACP Scheme.
10. In substance, he submitted that the
non-functional grade given, have to be accountable
for the purpose of grant of benefits under the
MACP.
11. Shri. B.S. Venkatesh Kumar for the
respondents in all cases submitted:
• that some of the respondents had got their
first promotion to the post of Superintendent
before 09.08.1999, the date on which ACP
Scheme was introduced. The promotion, so
earned is treated as one count of up-
gradation. Some of the respondents had put
W.P No.9554/2021
& connected matters
in 12 years of service, as on 09.08.1999.
Having regard to the stagnation in several
Departments, the Central Government
introduced the ACP with effect from
09.08.1999, which envisaged two financial
up-gradations once in 12 years by way of
granting pay scale attached to the next
higher hierarchical post to be subsumed as
and when actual promotion was granted. The
respondents who had put in 12 years of
service as on 09.08.1999, were given the pay
scale that was attached to the post of
Superintendent i.e first Financial up-gradation
on 09.08.1999 from pay scale of Rs.6,500-
200-10,500/- to the pay scale of Rs.7,500-
250-12,000. This enhancement was
subsumed as and when they got their regular
promotion as Superintendents;
W.P No.9554/2021
& connected matters
• the Central Government implemented the
recommendation of the sixth CPC
retrospectively, from 01.01.2006, whereby
the concept of pay band and grade pay were
introduced. As provided in the Schedule to
the CCS(Revised pay) Rules, 2008, the post
of Superintendent carried two pay scales
namely PB-2 with grade pay of Rs.4,800/-
initially and PB-2 with grade pay of
Rs.5,400/- after four years. Accordingly, the
pay of those respondents who had put in
more than four years as on 01.01.2006 was
fixed in PB-2 with grade pay of Rs.5,400/-.
In case of other respondents, their pay was
initially fixed in PB-2 with grade pay of
Rs.4,800/- as on 01.01.2006 and enhanced
to PB-2, with grade pay of Rs.5,400/- as and
when they completed four years of service;
W.P No.9554/2021
& connected matters
• the ACP Scheme was prevalent till
31.08.2008. All respondents who had put it
more than 24 years of service were eligible
for the benefit of the Scheme and their pay
was revised in PB-3 with Grade pay of
Rs.5,400/-;
• with effect form 01.09.2008, the Central
Government introduced MACP, where under,
an Officer would get up-gradation at the end
of 10, 20 and 30 years of service, reckoned
from the date of joining. The enhancement of
pay was restricted to next higher grade-pay
in the recommended scale, as provided in
Part-A, Section I of the Schedule to
CCS(Revised Pay) Rules, 2008 instead of pay
attached to the next higher hierarchical post.
Accordingly, all respondents have been
granted third financial up-gradation as and
when they completed 30 years of service
W.P No.9554/2021
& connected matters
from the date of joining, in PB-3 with Grade
pay of Rs.6,600/-.
12. In substance, learned Advocate for the
respondents in all cases, submitted that the NFG
granted to the respondents cannot be counted as a
financial up-gradation. In support of this
contention, he urged that the Central Government
have accepted the decision of the Madras High
Court in the case of R. Chandrashekaran Vs. The
Central Administrative Tribunal and others5. He
argued that the respondents are similarly situated
and therefore, they are also entitled for the third
up-gradation and the CAT has rightly held that the
respondents are entitled for the benefit and prayed
for dismissal these writ petitions.
13. We have carefully considered rival
contentions and perused the records.
2014 SCC Online Mad 9003
W.P No.9554/2021
& connected matters
14. Undisputed facts of the case are,
respondents have joined service as Inspectors.
They have been given the first financial up-
gradation in PB-2 with grade pay of Rs.4,800/-.
When they were promoted to the post of
Superintendent, they were given PB-2 with Grade
pay of Rs.4,800/-. After completion of four years,
they have been given NFG in PB-2 with Grade pay
of Rs.5,400/-. They have got the second ACP in
2006 in PB-3 with Grade pay of Rs.5,400/-. They
have been given the third financial up-gradation in
PB-3 with Grade pay of Rs.6,600/-, with effect from
December 24, 2012.
15. Petitioners contend that the NFG given
on 01.01.2006 in PB-2 with Grade pay of
Rs.5,400/- must be treated as second financial up-
gradation.
W.P No.9554/2021
& connected matters
16. In the case of R. Chandrashekaran Vs.
The Central Administrative Tribunal and others, the
Madras High Court has held that it is not in dispute
that R. Chandrashekaran had joined the service of
Customs and Central Excise Department in 1982.
He was promoted to the grade of Superintendent in
April 2001.
17. Shri. R. Chandrashekaran was given
third financial upgradation after completing 30
years of service. He was given the pay scale of
Rs.15600-39100 in Pay Band-3 with Grade Pay of
Rs.6600/- by order dated 12 December 2012.
18. The Revenue had stopped the Grade Pay
of Rs.6600/- on the premise that the Ministry of
Finance vide Circular dated April 8, 2013 had
clarified that any further extension of benefits and
III MACP with Grade Pay of Rs.6600/- to
Superintendents, who were in receipt of Non-
W.P No.9554/2021
& connected matters
Functional Grade under PB-2 with Grade Pay of
Rs.5400/- as per II ACP, under PB-3 with Rs.5400/-
Grade Pay required the concurrence of the Do & PT.
Chandrashekaran had challenged the same in OA
No.675/2013 before the CAT challenging the
circular dated 8 April 2013 and for a direction to
permit him to draw the pay in the Grade Pay of
Rs.6600/- with arrears. The CAT, Chennai
dismissed the O.A. and the same was challenged in
the Madras High Court in W.P. No.19024/2014 and
it was disposed of with the following directions:
"17. Since the Central Administrative
Tribunal has taken a decision not withstanding
the claim made by the petitioner and in view of
our decision to direct the Department of
Personnel, Public Grievances and Pensions to
consider the issue once again, we set aside the
order passed by the Central Administrative
Tribunal dated 24 February 2014 in O.A.No.675
of 2013 and remit the matter to the Department
of Personnel, Public Grievances and Pensions for
fresh consideration. The Department of
Personnel, Public Grievances and Pensions is
directed to consider the 21 issue in extenso in
the light of the provisions of MACP Scheme and
W.P No.9554/2021
& connected matters
the benefits given to the employees like the
petitioner to count the nonfunctional scale for the
purpose of ACPS. Such exercise shall be
completed within a period of three months from
the date of receipt of a copy of this writ petition."
19. The Commissioner, while passing the
order dated June 29, 2018, impugned before the
CAT has recorded in para 27 of his order as follows:
"27. Thus, the cases involved in the above
judgments are not exactly similar to the cases of
the officer. Notwithstanding the same, as regards
the interpretation of para 8.1 of the Annexure to
DOPT's OM dated 19.5.2009 by the Hon'ble
Tribunal, Madras upheld by the Hon'ble High Court
of Madras, and the judgment dated 19.10.2011 of
the Hon'ble High Court of Punjab & Haryana in
CWP No.19387/2011, the judgment dated
26.11.2012 of the Hon'ble CAT Principal Bench,
New Delhi in OA No.904/2012 and the judgment
dated 24.08.2012 of the Hon'ble High Court of
Delhi in W.P.(C) 5146/2012 in the case of UOI Vs
Delhi Nurses Union (Regd.) and another, wherein it
has been held that the financial upgradtions under
the MACP Scheme has to be associated with the
next higher promotional post, I find that, in the
absence of specific orders from the DoPT modifying
the existing features of the MACP
Scheme, the existing features/provisions of the
W.P No.9554/2021
& connected matters
Scheme and related instructions issued by the
DoPT and the CBEC shall hold."
20. Further, in para 17 of the Statement of
objections filed before the CAT, petitioners have
taken a specific stand that in the case of
Chandrashekaran, the Department has preferred an
appeal against the verdict of the Madras High Court
and the decision is still pending consideration
before the Hon'ble Supreme Court of India.
21. In para 10 of the writ petition, the
petitioners have contended that the directions of
the Madras High Court in the case of
Chandrashekaran, was referred to DoP & T for
taking appropriate action. Initially, DoP & T vide
communication, Dy. No.1078183 CR.15 dated
06.05.2015, had opined that since
Chandrashekaran had got only one promotion and
the second ACP in the Grade pay of Rs.5,400/- was
given prior to implementation of MACP, he was
W.P No.9554/2021
& connected matters
entitled for grant of MACP in the Grade pay of
Rs.6,600/- on completion of 30 years of service.
Subsequently, on re-examination, DoP & T had
clarified that grant of NFG was required to be
counted as one financial up-gradation. It is further
averred in para 11 that the initial advise of the
DoP & T was communicated to the Chennai
Commissionerate for taking appropriate action and
filing compliance report before the Madras High
Court.
22. Thus, in substance, petitioners have
complied with the directions of the Madras High
Court in terms of DoP & T's initial opinion dated
06.05.2015. It is their case before the CAT,
Bengaluru that they have challenged Madras High
Court's order before the Apex Court and the same
is pending consideration.
W.P No.9554/2021
& connected matters
23. The Commissioner while ordering
withdrawal of third financial up-gradation, has held
that in the absence of specific orders from the DoP
& T modifying the features of the MACP, the
existing instructions issued by the DoP & T and the
CBEC6 are binding.
24. The upshot of the discussion is, the
petitioners have complied with the directions of the
Madras High Court in the case of Chandrashekaran
based on the initial opinion of the DoP & T. It is
their present stand that the order of Madras High
Court is under challenge and the adjudication is
based on the existing instructions. This stand of the
petitioner is in violation of Article 14 of the
Constitution of India.
25. It is settled that fixation of pay and other
benefits are within the domain of the executive. In
Central Board of Excise & Customs
W.P No.9554/2021
& connected matters
the event, petitioners were to succeed in their
challenge in Chandrashekara's case, the Central
Government shall suffer financial loss. At the same
time, petitioners having complied with the order of
the Madras High Court in Chandrashekara's case,
are bound to extend the same benefit to the
respondents herein.
26. In view of the above, in our considered
view, it would be just and appropriate to modify the
order passed by the CAT suitably.
27. Hence, the following:
ORDER
(a) These writ petitions are disposed of
clarifying the impugned common order dated March
4, 2020 in O.A. 170/1621/2018 & connected cases,
that the respondents shall be bound by the final
outcome of the decision of the Apex Court, in
R. Chandrashekaran's case.
W.P No.9554/2021
& connected matters
(b) In order to protect the Revenue, the
respondents are directed to file an undertaking
before this Court that they shall refund the amount
received by them pursuant to grant of third MACP
with Grade pay of Rs.6,600/- in PB-3, in case,
petitioners succeed in the Apex Court in
R. Chandrashekaran's case.
No costs.
Sd/-
JUDGE
Sd/-
JUDGE
SPS
