ALL
INDIA ASSOCIATION OF CENTRAL TAX
GAZETTED EXECUTIVE
OFFICERS
(Earlier
known as All India Association of Central Excise Gazetted Executive Officers)
President: Address for
communication: Secretary General:
Kajal
Kumar Mandal Flat
No. 6, SE 11, Shastri Nagar, Ghaziabad Harpal Singh
Mob. 9957366172 mail
Id:aiacegeo2019@gmail.com Site:cengoindia.blogspot.in
Mob. 9717510598
Chief Patron: Ravi Malik Patrons: A. Venkatesh, C. S. Sharma, M. Nagaraju
Vice Presidents: B C
Khatik, K D Venkatraman (Central) Swapan
Kr Das, Subrata Adhikary (East) Ashish Vajpayi, B B Sharma (North) G Srinivas
Reddy, G Ananda Sukumar (South) Siddhraj Parmar, Vimal Kishore Soni (West) Joint
Secretaries: Manoj Kumar, T J Manojumon (Central) Pradyut Purkayastha,
Ashis Maji (East) Rajeev Prakash, Anil Sreedharan (West) Prabhakar Sharma, R B
Sahu (North) K Yugandhar Kumar, S M Kosalaya Devi (South); Office Secretary:
B C Gupta Treasurer: Manoj Kumar Liaison Secretary: Bhoopesh Organising
Secretary: Utkarsh Sharma South Zone Coordinator: R Keny Legal
Coordinator: S Sabarwal Joint Organising Secretary: Jayant Dey
East Zone Coordinator: Debasish Modak
(Recognised
vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)
Ref.
No. 13/AIB/P/25
Dt. 03.03.25
SUPREME
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 Indirect Tax and Customs,
North Block, New Delhi.
Subject:
Implementation of the order of the Hon’ble Supreme Court in SPECIAL
LEAVE PETITION (CIVIL) Diary No(s). 59005/2024 in
r/o retrospective implementation of the pay scale.
Sir,
Kindly
refer to the order dated 28.02.25 given by the Hon’ble Supreme Court in the SPECIAL
LEAVE PETITION (CIVIL) Diary No(s). 59005/2024 [Arising out of impugned final
judgment and order dated 09-08-2024 in WP No. 10490/2024 passed by the High
Court for The State of Telangana at Hyderabad] and earlier requests of the
Association communicating various court orders regarding the implementation of
pay scale of Inspectors and Superintendents w.e.f. 01.01.96 to amend OM No.
6/37/98-IC Dt. 21.04.04 of the Department of Expenditure. Copy of the order dated
28.02.25 given by the Hon’ble Supreme Court is enclosed herewith for kind and
ready reference.
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 instead of 01.01.96.
Needless to say that all officers affected by the OM F. No. 6/37/98-IC Dt.
21.04.04 are similarly circumstanced.
3.
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 and disparity in comparison to other
counterparts occurred.
4. No need to submit that any order given by the Apex Court
is always called as law of land and equally applicable to similarly
circumstanced persons. It is also worth to mention that the court orders
related to pay matters are always treated and implemented in rem unless ordered
specifically to implement in personam.
5. There already exist so many orders of so many courts
including the Hon’ble Supreme Court that the benefit of such matters is to be
given to all similarly positioned persons. 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 also 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.
6. 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 vs 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.
7. In view of the
above, it is very much requested to kindly implement the OM F. No. 6/37/98-IC
Dt. 21.04.04 w.e.f. 01.01.96 at an early date with all consequential benefits
to all the affected persons. It
is also worth to mention that the benefit of the OM F. No. 6/37/98-IC Dt.
21.04.04 has already been granted retrospectively w.e.f. 01.01.96 to 13 Income
Tax Officers.
Thanking
you,
Yours sincerely,
Encl: As above.
(HARPAL SINGH),
Secretary
General.
