ALL
INDIA ASSOCIATION OF CENTRAL TAX
GAZETTED EXECUTIVE
OFFICERS
(Earlier
known as All India Association of Central Excise Gazetted Executive Officers)
Patron
Chief Patron
Patron
A. Venkatesh
Ravi Malik
C. S. Sharma
Mob. 7780255361 Mob. 9868816290 Mob.
9313885411
President:
Address for communication: Secretary
General:
M.
Loganathan Flat
No. 6, SE 11, Shastri Nagar, Ghaziabad Harpal Singh
Mob.8758262698 mail
Id:aiacegeo2019@gmail.com Site:cengoindia.blogspot.in Mob.9717510598
Vice Presidents: B C Khatik, V
Pagare (Central) Diwakar Sahai, Sanjoy
Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P
Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P
Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East)
Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V
Raghunandan (South); All India Convener:
A K Meena All India Coordinator: B L Meena Office Secretary: B C
Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison
Secretary: N S Maheshwari North Zone
Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal
Vigilance Coordinator: R K Singh South
Zone Coordinator: U Sharma
(Recognised vide F.No.B-12017/17/2022-AD-IV A dt.
14.07.23 of CBIC, Govt. of India)
Ref. No. 133/AIB/P/23 Dt. 05.10.23
COURT MATTER
To,
1. The Secretary, 2.
The Secretary,
Department of Expenditure, Ministry
of Finance, Department of Revenue, Ministry
of Finance,
North Block, New Delhi. North
Block, New Delhi.
3. The Chairman,
Central Board of Excise and
Customs (now Central Board of Indirect Tax and Customs),
North Block, New Delhi.
Subject: In-rem
implementation of the order of the Hon’ble High Court of Kolkata delivered in
WPCT No. 21 of 2015 regarding retrospective implementation of the pay scale
revision.
Sir,
Kindly find enclosed herewith the
copy of the subject-mentioned order based on which the benefit of the OM F. No.
6/37/98-IC Dt. 21.04.04 has been granted retrospectively from 01.01.96 to the Income Tax Officers vide order Dt.
22.09.23 of CBDT (copy enclosed).
2.
It is submitted with due regards that the pay scale of the Superintendents of
Central Excise (now CGST), Superintendents of Customs, Appraisers of Customs and
Income Tax Officers was revised to Rs. 7500-12000/- from Rs. 6500-10500/- and
also of Inspectors of Central Excise, Preventive Officers of Customs, Examiners
of Customs and Income Tax Inspectors to Rs. 6500-10500/- from Rs. 5500-9000/- prospectively
w.e.f. 21.04.04, i.e., from the date of the issuance of the common order vide OM No.
6/37/98-IC Dt. 21.04.04 of the Department of Expenditure. It is worth to
mention that the said order should have been implemented w.e.f. the date of the
implementation of the Central Civil Service, Revised Pay Rules, 1997, i.e.,
w.e.f. 01.01.96, since when the recommendations of the 5th Central Pay
Commission were implemented.
3. The High Power Committee formed
by the then Finance Minister to look into the disparity/anomaly created by the
implementation of 5th CPC report recommended to place the Superintendents
of Central Excise, Superintendents of Customs, Appraisers of Customs and Income
Tax Officers in the pay scale of Rs. 7500-12000/- instead of Rs. 6500-10500/- and
also Inspectors of Central Excise, Preventive Officers of Customs, Examiners of
Customs and Income Tax Inspectors in the pay scale Rs. 6500-10500/- instead of
Rs. 5500-9000/-. It is reiterated that the above mentioned High Power Committee was
formed by the govt. to consider and undo the anomaly crept into
existence with effect from 01.01.96 after recommendations of 5th
Central Pay Commission.
4.
The benefit of the upgraded pay scale has been withered down for all of above
mentioned similarly positioned categories by the prospective revision due to
the loss of due increments in the upgraded scale for the period from 01.01.96
to 20.04.04. The decision to make the pay revision effective from 21.04.04 is
discriminatory in r/o all of the similarly positioned officers falling under
the above mentioned categories. It is a deviation without any legitimate and
valid reason. The concerned authorities have not cited any reason whatsoever
for taking a decision at variance from the precedence, i.e., to give effect to
the revised scale from a prospective date and not from the date of
implementation of Pay Commission recommendations and Central Civil Service,
Revised Pay Rules, 1997.
5.
Total 13 officers approached the Hon’ble Central Administrative Tribunal of
Kolkata against the said discrimination and got the order in their favour. The govt. filed an appeal in the Hon’ble High
Court of Kolkata vide WPCT No. 21 of 2015 against the order of the Hon’ble
Central Administrative Tribunal of Kolkata. Hon’ble High Court of Kolkata vide order Dt.
03.05.23 directed to form a special anomaly committee to decide the issue. Based
on the report/decision of the said committee, the benefit of the OM F. No.
6/37/98-IC Dt. 21.04.04 has been granted retrospectively from 01.01.96 to 13
Income Tax Officers. All officers affected by the OM F. No. 6/37/98-IC Dt.
21.04.04 are equally positioned and should have be given the in-rem benefit of
the decision of the Hon’ble High Court of Kolkata/special anomaly committee by
retrospective implementation of above OM w.e.f. 01.01.96. The concerned
authorities have not cited any reason whatsoever not to grant the benefit to
all other similarly positioned officers affected by OM F. No. 6/37/98-IC Dt.
21.04.04.
6.
There exist so many orders of so many courts including the Hon’ble Supreme
Court that the benefit of such matters is to be given in-rem to all similarly
positioned officers. Same has been intended in the National Litigation Policy
to minimise the litigations and not to force all equally placed/positioned
persons to approach the legal courts on the same matter. The Hon’ble Supreme
Court has ordered the govt. on various occasions to issue the circular to this
effect to minimize the litigations to save the precious time of the Hon’ble
courts and not to force the similarly situated persons to approach the courts.
7.
Your kind attention is also invited to the order on the issue given by the
Hon’ble Central Administrative Tribunal, Principal Bench, New Delhi in O.A. No. 2544/2015. In this order, the
Hon’ble CAT has specifically ordered that the benefit of upgraded pay scales is
to be given to all eligible employees with effect from 01.01.96 irrespective of
the fact whether they have approached an appropriate judicial forum for the
same or not as under-
“Before parting we would also express a
hope that the competent authority shall on its own extend the benefit of
upgraded pay scales to all eligible employees with effect from 01.01.1996
irrespective of the fact whether they have approached an appropriate judicial
forum for the same or not so that unnecessary litigation is avoided.”
8.
The issue of extension of benefits granted by the courts including Apex Court
in service matters to similarly situated persons has been settled in various
cases including the following-
(i) In the case of State of
Karnataka v. C. Lalita (2006) 2 SCC 747, it was held that service jurisprudence
evolved by the courts from time to time postulates that all persons similarly
situated should be treated similarly. Only because one person has approached the
court would not mean that persons similarly situated should be treated
differently.
(ii) In the judgment given by the full Bench of Central
Administrative Tribunal, Bangalore in the case of C. S. Elias Ahmed and others
v. UOI & others (O.A. Nos. 451 and 541 of 1991), it was held that the
entire class of employees who are similarly situated are required to be given
the benefit of the decision whether or not they were parties to the original
writ. This principle has been upheld by the Hon’ble Supreme Court in this case
as well as in numerous other orders like G. C. Ghosh v. UOI, [(1992) 19 ATC 94
(SC)] dt. 20.07.98; K. I. Shepherd v. UOI [(JT 1987 (3) SC 600)]; Abid Hussain
v. UOI [(JT 1987 (1) SC 147], Order dt. 17.10.14 in the Civil Appeal No. 9849 of 2014 in the matter of State
of Uttar Pradesh & Ors v. Arvind Kumar Srivastava & Ors, SLP No.
77457/2017 filed against the order dt. 23.03.17 given by the Hon’ble High Court
of Delhi in WP No. 2634/2017, Order dt. 08.12.21 in Civil Appeal No(s). 5966,
5967, 5968 and 5969 of 2021 etc.
9. In view of
the above, it is very much requested to kindly implement the decision of the
Hon’ble High Court of Kolkata/special anomaly committee in-rem to give benefit
to all the officers affected by the OM F. No. 6/37/98-IC Dt. 21.04.04 and give
the retrospective effect to the enhanced pay scale w.e.f. 01.01.96 instead of
21.04.04 with all consequential benefits with due interest at the rate of at
least interest of GPF. It is also requested to give an appointment to the
Association to enable making the due submissions in person for more clarity. It
is also submitted with due regards that it would be the contempt of the Hon’ble
Supreme Court, if the due benefit is not given to all similarly situated
officers.
Thanking you,
Yours sincerely,
Encl: As above (High
Court order & CBDT order).
(HARPAL SINGH),
Secretary General.
Copy to the
Cabinet Secretary, Govt. of India with the request for necessary action.
