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. 104/AIB/A/23
Dt. 28.07.23
To,
The Chairman,
Special
Anomaly Committee formed as per the directions given by the Hon’ble High Court
of Kolkata in WPCT No. 21 of 2015 in Union of India & Ors vs Ashish
Chakraborty & Ors case.
Through
The Secretary,
Department of
Revenue,
North Block,
New Delhi.
Sub:
Request to implement the O.M. F.No.6/37/98-IC dated 21.04.04
of the Department of Expenditure (Implementation Cell) w.e.f.
01.01.96.
Sir/Madam,
It is submitted with due regards
that the Association represents the Superintendents (analogous post to Income
Tax Officer in Central Board of Direct Tax) and promotee Group A Executive
Officers including Assistant Commissioners (analogous to Assistant Commissioner
of Income Tax in Central Board of Direct Tax) of Central Excise (now Central
GST) and Customs working under the Central Board of Indirect Tax and Customs
(CBIC), earlier known as Central Board of Excise and Customs (CBEC). The
promotional hierarchy in both the Boards, i.e., CBIC and Central Board of
Direct Tax (CBDT), functioning under the Department of Revenue is the same
staring from Inspector alongwith one and same recruitment process. The
Inspector of Central Excise (now Central GST) is also analogous to Income Tax
Inspector. The members of the Association have worked as Inspector or
Superintendent during the period of 01.01.96 to 21.04.04.
2. The most of the officers joining
as Inspector in CBIC retire as Superintendent after getting only one promotion
during the long span of 35-40 years of service. There has been regular hostile
discrimination against them. Not only it, the financial benefits legitimately due
to these officers have also not been allowed. The most of the categories of employees
in analogous posts have been granted upgraded pay scale w.e.f. 01.01.96 but the
same is still awaited for these officers.
3.
On the recommendations of the 5th Central Pay Commission (CPC), Inspectors
and Superintendents/Income Tax Officers working in the CBIC and CBDT were
granted the pay scale of Rs. 5,500-9,000/- and Rs. 6,500-10,500/- respectively w.e.f
01.01.96 whereas the similarly situated counterparts of other departments were
placed in higher pay scales. The Govt. enhanced the pay scale of Inspectors and
Superintendents/Income Tax Officers to Rs. 6,500-10,500/- and Rs. 7,500-12,000/-
respectively to remove the anomaly vide O.M. F.No.6/37/98-IC dated 21.04.04
of the Department of Expenditure (Implementation Cell). But the anomaly was
removed prospectively w.e.f. 21.04.04 instead of 01.01.96 which was the date of
arising of anomaly.
4.
Whereas such anomaly was removed from the date of arise, i.e., 01.01.96, in
other cases by the Govt. Many
categories including the Superintendents of Narcotics Control Bureau vide
Office Order under F.No.15/2(38)/2004-Esst. Dt. 20.04.05 issued by NCB, redeployed
surplus staff vide DOP&T O.M. No.1/7/98-CS.
5. Thus, the Inspectors
and Superintendents/Income Tax Officers working in the CBIC and CBDT were
discriminated by the Govt. by not granting the benefit of higher pay scale to
them w.e.f. 01.01.96 to remove the anomaly completely. It has resulted in
disparity in pay affecting the pensionary benefits also. Here, it may be pertinent
to add that the pay scale of our counterparts, the Superintendents of Narcotics
Control Bureau, was revised/upgraded from Rs. 6,500-10,500/- to Rs. 7,500-12,000/-
w.e.f. 01.01.96 with all consequential benefits vide office order F. No.
15/2(38)/2004-Estt dated 20.04.05 issued by NCB. Needless to submit that the
scale of Superintendents of Narcotics Control Bureau was revised/upgraded by an
order of later date based on the precedence of upgradation of pay scale of our
Superintendents but the financial benefits were extended to them w.e.f. 01.01.96
whereas w.e.f. 21.04.04 to our Superintendents instead of 01.01.96. It is also
worth to add that the Superintendents of Narcotics Control Bureau were under
the administration of CBEC till 2003 in the Department of Revenue. They were
also being placed in common seniority list with our Superintendents at that
time and also were being promoted to common promotional post of Assistant
Commissioner.
6. Likewise, the
VIth CPC in para 7.15.24 of its report clearly admitted the well established parity
of the Chief Enforcement Officer with
the Superintendent of Central Excise, Superintendent of Customs (Preventive),
Appraisers, Income Tax Officers & Superintendent of Narcotics. The CPC also
recommended for the maintenance of the same
in future. The Chief Enforcement Officers were granted the pay scale of Rs.
7,500-12,000/- w.e.f. 01.01.96 by the Govt. which was subsequently revised
further to Rs. 8,000-13,500/- w.e.f 04.10.05 vide order issued under F.No.16/26/2004-Ad.1C
dated 04.10.05 but no such treatment was given by the Govt. to our
Superintendents or Superintendents of Customs (Preventive), Appraisers and Income
Tax Officers.
7. The decision
to revise the pay scale with prospective effect from 21.04.04 instead of
01.01.96 has been held “arbitrary and
illegal” vide the order dated 17.01.12 passed by the Hon’ble CAT, Mumbai in the OA No. 86/2008
filed by Income Tax Gazetted Officers Association and others. Various Hon’ble
courts also including Hon’ble Supreme Court have already decided that effect of
revised scale should be given from the date of implementation of report of CPC
or from the date of creation of anomaly.
8. The Hon’ble
Supreme Court has also given the retrospective benefit alongwith
arrears to the employees in various cases including SLP (Civil)
No.9832/2013 titled as Union of India and others vs. Jose Sebastian and others
{Review Petition (Civil) No.1494/2013 preferred by the Govt. against the
aforesaid judgment was also dismissed vide judgment dated 01.8.13}, SLP (C)
No.13818/2020 vide judgment dated 08.01.21, Civil Appeal No. 5866 of 2000, SLP
(Civil) Nos.1587-1588/2014, WP(C) No. 81/1969 etc.
9. The Hon’ble High
Court of Delhi has also given the retrospective benefit alongwith
arrears to the employees in various cases including Writ Petition (Civil) No.1523/2016
(alongwith 6% interest) in which SLP(C) No. 13818/2020 has been dismissed, in W.P.
(C) 3945/2017 etc.
10. The Hon’ble
11. The Hon’ble
12.
Bombay Bench of Hon’ble
13. In the light of above submissions, it is requested in
the consonance of
the above court orders that the O.M. F.No.6/37/98-IC dated
21.04.04 of the Department of Expenditure (Implementation Cell) may kindly be
implemented w.e.f. 01.01.96 with actual payment of arrears and all
consequential benefits. It is also requested to allow the Association to make
the due submissions in person before the Special Anomaly Committee.
Thanking you,
Yours
sincerely,
(HARPAL
SINGH)
Secretary
General.
Copy with the request for necessary action to:
The Finance/Expenditure Secretary, North Block, New
Delhi.
