Kerala High Court
R S Rosechandran vs Union Of India on 10 August, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS
&
THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN
THURSDAY, THE 10TH 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
OTHER PRESENT:
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.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 10TH 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 10TH 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 10TH 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 10TH 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 10TH 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 10TH 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 10TH 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 10th 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 VIIth Central Pay Commission Recommendation.
Rule 10 as it stood based on the VIth 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 1st 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 1st July, 2006 to
1st January 2007."
9. The amended Rule pursuant to the VIIth 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, 1st January and 1st July of
every year, instead of existing date of 1st
July: Provided that an employee shall be
entitled to only one annual increment either
on 1st January or 1st 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 2nd day
of January and 1st day of July (both
inclusive) shall be granted on 1st 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 1st day of January (both
inclusive) shall be granted on 1st 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 2nd day
of July, 2016 and the 1st day of January,
2017, the first increment shall accrue on
the 1st 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 2nd day of
January 2016 and 1st day of July, 2016, who
did not draw any increment on 1st day of
July, 2016, the next increment shall accrue
on 1st 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 1st day of January, the next
increment in the Level in which the pay was
so fixed as on 1st day of January, 2016
shall accrue on 1st 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 1st day of July,
2016 shall accrue on 1st 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 VIIth 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
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
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
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
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
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
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
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
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
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
