Judgment

KULDIP SINGH, J.:- The question for our consideration is whether the Section Officers working in the Indian Audit and Accounts Department are entitled to the same pay scales as are being drawn by the Section Officers in the Central Secretariat.

2. The S.A.S. (Subordinate Accounts Service) Accountants/ Superintendents in the Audit and Accounts Department were redesignated as Section Officers (Account and Audit) with effect from April 1, 1973. The post of Section Officer was categorised as Class III post and prior to January 1, 1973 it carried the pay-scale of Rs.270-575. On the other hand, in the Central Secretariat there were two levels of Class II posts. The lower level of Class II post of Assistant (non-gazetted) was in the pay scale of Rs. 210-530 and the higher level post of Section Officer (Gazetted) carried the pay scale of Rs. 350-900.

2A. The Central Government set-up the Third Pay Commission which was presided over by a former Judge of this Court. The Commission took into consideration all relevant facts and circumstances including expert evidence and submitted its report to the government of India recommending revision of pay scales in various government departments including Audit and Accounts Department. The Commission did not accept the representation of the Section Officers of the Audit and Accounts Department to the effect that they were entitled to the same payscale as was being recommended for the Section Officers in the Central Secretariat. The pay scale of the Section Officers in the Audit and Accounts Department was recommended to be revised from Rs. 270-575 to Rs. 500-900 whereas the pay scale of Section Officers in the Central Secretariat was recommended to be revised from Rs. 350-900 to Rs. 650-1200 and that of the Assistants in the Central Secretariat from Rs. 210-530 to Rs. 425-800. The aforesaid recommendations of the Third Pay Commission were accepted by the Government of India in consultation with the Comptroller and Auditor General of India. The revised pay scales came into force with effect from January 1, 1973.

3. Y. P. Sharma and other Section Officers in the Audit and Accounts Department filed Civil Writ Petition No. 484 of 1975 in the High Court of Delhi contending that the nature of duties and responsibilities attached to their posts were the same, if not more onerous, as were being performed by the Section Officers in the Central Secretariat and as such they claimed parity in the pay scales of the two cadres. The Learned single Judge of the High Court dismissed the Writ Petition by his judgment dated March 15, 1982. The Letters Patent Appeal against the judgment was dismissed on July 20, 1982. Civil Appeal No. 2567 of 1983 by way of Special Leave is against the High Court judgment.

4. While Civil Writ Petition No. 484 of 1975 was pending before the Delhi High Court, Shri K. Vasudevan Nair and other Section Officers of the Indian Audit and Accounts Department filed Civil Writ Petition No. 1698 of 1979 in this Court under Art. 32 of the Constitution of India seeking the same relief as was being asked for from the Delhi High Court.

5. The Comptroller and Auditor General of India, with a view to promote efficiency and improve quality of work, decided to reorganise the Department with effect from March 1, 1984. The combined Audit and Accounts Service was bifurcated into (i) Accounts and Entitlement Office and (ii) Audit Office with separate cadres of their own. Keeping in view the special functional needs of the two cadres the recruitment, training and placement policies were also redesigned. Options were given to the Section Officers to opt for either of the two bifurcated cadres. The options of all those who opted for the Audit Wing were accepted. 80% of the Section Officers in the Audit Wing were given the pay scale of Rs. 650-1040 and were designated as Accounts Officers. The remaining 20% in the audit Wing and all those in the Accounts and Entitlement Wing continued to be in the pay-scale