JUDGMENT

B.P. JEEVAN REDDY, J.—These two appeals are preferred by the State of West Bengal and the Calcutta Municipal Corporation respectively against the judgment of the Division Bench of the Calcutta High Court dismissing the appeal preferred by the Calcutta Municipal Corporation (F.M.A.T. No. 2347 of 1987) against the judgment of the learned Single Judge allowing the writ petition. The writ petition was filed by the respondents for issuance of writ of mandamus commanding the State of West Bengal and the Municipal Corporation to extend the benefit of pension under the Corporation of Calcutta Employees (Death-cum-retirement) Benefit Regulations, 1982 to them by declaring the date, April 1, 1977, specified in Regulation-I of Chapter I of said Regulations as non est and void. A mandamus was granted as prayed for, which was affirmed on appeal by the Division Bench.

2. Respondents 1 to 43 in both the appeals (writ petitioners) were the employees of the Calcutta Municipal Corporation. They retired from the Corporation service in the year 1967 or thereafter but prior to April 1, 1977. On retirement, each of the writ petitioners were paid the provident fund in accordance with rules then i