Bam Ghosh and J.N.Singh JJ.

1. On 8th August, 1994, Coffee Board introduced Voluntary Retirement Scheme, 1994. It was made ciear in the Scheme that the expenditure, pay and allowances under the Scheme will be met out of the pool fund either wholly or partially. The Scheme, in accordance therewith, came into force with effect from 10th August, 1994 and remained open till 7th November, 1994 (both days inclusive).

2. One of the benefits under the Scheme was ex gratia payment equivalent to three months emoluments (Basic Pay + D.A.) for each completed year of service or the monthly emoluments at the time of retirement multiplied by the balance months of service left before normal date of retirement, whichever is less. On 6th November, 1996, Coffee Board decided to infuse blood in the said Scheme and accordingly by a Circular dated 6th November, 1996 held out that the Voluntary Retirement Scheme, 1994 would continue to apply to all those employees if they opt for the same even now. The Circular dated 6th November, 1996 made it abundantly clear that the employees interested to opt should send their option in the format enclosed to the Head Office through proper channel before 8th