JUDGMENT

K. JAYACHANDRA REDDY, J.

( 1 ) ALL these appeals pursuant to the special leave granted are filed by the Union of India, the Comptroller. and Auditor-General and the Principal Accountant-General. The only question that arises for consideration is whether the benefit under Office Memo (OM) dated 12/06/1987 issued by the government of India, Ministry of Finance, Department of Expenditure should be extended to the members of the Accounts Wing of the Indian Audit and Accounts Department ("ia and AD" for short) with effect from 1/01/1986 as in the case of Audit Wing or whether it should be from 1/04/1987 as indicated in the said Office Memo? Several of the employees belonging to the Accounts Wing filed petitions and the Bangalore bench of central Administrative tribunal ("cat" for short) held that they are entitled to the benefit with effect from 1/01/1986. Subsequent to the said judgment some of the employees in the Accounts Wing in Tamil Nadu filed petitions before the Madras bench of the CAT claiming that benefit should be extended with effect from 1/01/1986. The Madras bench was not prepared to agree with the view taken by the Bangalore bench and the matter was referred to the