Judgment

Mrs. Sujata V. Manohar, J.-The respondents in both these appeals retired as Audit Officers from the Office of the Accountant General, Andhra Pradesh, after more than 30 years of service. The respondents, some time prior to their retirement, had been sent on deputation to the Andhra Pradesh Secretariat and they continued to be on deputation till the date of their retirement. Each person when he is sent on deputation has an option either to opt for the pay in the parent office plus a deputation allowance or to opt for the sale of pay in the deputation post. Both the respondents had opted for retaining their pay in the parent office plus a deputation allowance. The respondent in Civil Appeal No. 3343 of 1990 (L.V. Vishwanathan) retired on 31.1.1987 while the respondent in Civil Appeal No. 8851 of 1994 (M.S. Sabhesan) retired on 31.5.1986. At the time of their retirement, under Rule 33 of the Central Services Pension Rules which are applicable to the respondents, emoluments for the purpose of calculation of pension were defined to mean pay as defined in Fundamental Rule 9(21). Fundamental Rule 9(21) is as follows :-

“9(21): (a) Pay means the amount drawn monthly by a Government