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K.Prabhakar vs The Principal Accountant General
2025 Latest Caselaw 2707 Mad

Citation : 2025 Latest Caselaw 2707 Mad
Judgement Date : 12 February, 2025

Madras High Court

K.Prabhakar vs The Principal Accountant General on 12 February, 2025

Author: R.Subramanian
Bench: R.Subramanian
                                                                                    W.A.No.817 of 2024




                                   THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED: 12.02.2025

                                                      CORAM:

                                   THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
                                                    AND
                                  THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN

                                                W.A.No.817 of 2024
                                                        and
                                           C.M.P. Nos.5639 & 5640 of 2024

                     K.Prabhakar
                     (Office Assistant Special Grade, Retd.,)
                     No.47/24, 7th Cross Street,
                     Trustpuram, Kodambakkam,
                     Chennai - 600 024.                    ...              Appellant

                                                        versus

                     1.The Principal Accountant General,
                       Office of the Accountant General (A & E),
                       Tamil Nadu,
                       No.361, Anna Salai, Teynampet,
                       Chennai - 600 018.

                     2.The Branch Officer
                       Office of the Accountant General (A & E),
                       Tamil Nadu,
                       Authorisation of Revision of Pension/Gratuity/Commutation,
                       No.361, Anna Salai,
                       Teynampet, Chennai - 600 018.

                     3.The Joint Director,
                       Industrial Safety & Health Department,
                       Guindy, Kancheepuram,

                     1/7

https://www.mhc.tn.gov.in/judis
                                                                                         W.A.No.817 of 2024




                      Chennai - 600 032.                 ...                 Respondents
                     Prayer: Writ Appeal filed under Clause 15 of the Letters Patent, to set aside
                     the order passed in W.P.No.2041 of 2023 dated 14.12.2023.


                                  For Appellant     :     M/s.A.Pramila

                                  For Respondents :       Mr.P.Mano Rajan
                                                          Standing Counsel - R1 & R2


                                                        JUDGMENT

(Judgment of the Court was made by R.SUBRAMANIAN, J.)

Challenge in this appeal is to the order of the Writ Court made in

W.P.No.2041 of 2023 dated 14.12.2023 wherein the appellant questioned

the order of the second respondent dated 29.11.2022 refixing his pension and

directing the recovery.

2. The appellant was appointed as Office Assistant (Special

Grade) on 22.09.2014 and he retired on attaining the age of superannuation

on 30.04.2022. Originally, the Department had sent a pension proposal

based on the last drawn pay of the appellant which was Rs.34,400/-. Then

the office of the Accountant General raised objections and upon on such

objections, it was found that the rate of Dearness Allowance was taken as

https://www.mhc.tn.gov.in/judis

47% instead of 24%. Therefore, a revised proposal was sent to the first

respondent on 31.10.2023.

3. Contending that having sent a proposal granting 47% of the

Dearness Allowance, the respondents cannot revise the same and reduce it to

24%, the appellant sought to quash the refixation done on 29.11.2022. The

Writ Petition was resisted by the Government contending that in the original

proposal the Dearness Allowance was adopted as 47% erroneously and later

it was found that the appellant would be entitled to only Dearness Allowance

calculated at 24%.

4. Pending the Writ Petition, a clarification was sought from the

Government and the Government by its letter dated 31.10.2023 clarified the

position and stated that in the case of employees opting to come under the

revised scale of pay on subsequent dates after 01.01.2006, only 24%

Dearness Allowance would be taken into account only for the purpose of

fixation of pay in the revised pay structure.

https://www.mhc.tn.gov.in/judis

5. The Writ Court found that the appellant has opted to come into

the revised pay scale only on 01.01.2006 and therefore the Dearness

Allowance should be calculated only at 24%, not at 47%. Therefore, the

Writ Court upheld the revised proposal dated 31.10.2023. However taking

note of the judgment of the Hon'ble Supreme Court in State of Punjab Vs.

Rafiq Masih (White Washer) reported in (2015) 4 SCC 334, the Writ Court

has taken care to conclude that the excess amount paid shall not be

recovered from the appellant.

6. Though the learned counsel for the appellant would seek to

contend that she is entitled to 47% Dearness Allowance, she is unable to

substantiate the said claim. She would rely upon G.O.107 dated 27.03.2008

in support of her contention but that deals with the period after 01.07.2007

to 01.01.2008. Therefore the said Government order cannot be made

applicable to the appellant. The G.O.(Ms.)234 dated 01.06.2009 makes it

very clear that the basic pay as on 01.01.2006 should be multiplied by a

factor of 1.86 and rounding off the resultant figure to the next multiple of 10.

There is nothing in the said Government Order to justify the claim of the

appellant that he would be entitled to Dearness Allowances @ 47%.

https://www.mhc.tn.gov.in/judis

7. The Writ Court having found that it is a mistake in calculation

by the Department and dismissed the Writ Petition while protecting the

appellant from recovery, inasmuch as the claim of the appellant that he

would be entitled to 47% of the Dearness Allowances, it is not supported by

any materials.

8. Therefore, we see no reason to interfere with the order of the

Writ Court. Hence, the Writ Appeal fails and it is accordingly dismissed.

No costs. Consequently, the connected Miscellaneous Petitions are closed.

                                                                       (R.S.M., J.)     (G.A.M., J.)
                                                                                 12.02.2025
                     Speaking order
                     Index                   : No
                     Neutral Citation        : No

                     sri






https://www.mhc.tn.gov.in/judis





                     To

                     1.The Principal Accountant General,

Office of the Accountant General (A & E), Tamil Nadu, No.361, Anna Salai, Teynampet, Chennai - 600 018.

2.The Branch Officer Office of the Accountant General (A & E), Tamil Nadu, Authorisation of Revision of Pension/Gratuity/Commutation, No.361, Anna Salai, Teynampet, Chennai - 600 018.

3.The Joint Director, Industrial Safety & Health Department, Guindy, Kancheepuram, Chennai - 600 032.

https://www.mhc.tn.gov.in/judis

R.SUBRAMANIAN, J.

and G.ARUL MURUGAN, J.

sri

and C.M.P.Nos.5639 & 5640 of 2024

12.02.2025

https://www.mhc.tn.gov.in/judis

 
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