S. B. Sanyal & R. N. Lal, JJ.

All these writ petitions raise a common question of law and fact and thus have been heard together and are being disposed of by this common judgment.

2. The petitioners seek issuance of a writ of certiorari quashing the Finance Department's letter bearing no. 2646 dated 26th April, 1988 (Annexure 4) and letter no. 4181 dated 21st July, 1988 (Annexure 5) issued to various Heads of Departments disclosing sanction of withdrawal of compulsorily-deposited dearness allowance for the period 1979-1984 in the provident fund account after expiry of five years along with interest, is in contravention of Govt. Letter nos. 5703 dated 2.7.1984 and 8888 dated 14.12.1986 and directed realization of the sums so withdrawn in eight equal instalments between July 1988 and February 1989. These two directions are marked Annexures 4 and 5 in C.W.J.C. No. 5087 of 1988 and have been marked differently in other writ petitions.

3. The dearness allowance payable to the State Government employees prior to 17.1.1979 was different than the one payable to the Central Govt. employees. There was general agitation by the employees of the State Govt. for grant of dearness allowance at the Central rate, and the State Government agreed that dearness allowance payable to the State Govt. employees of Class II, Class III and Class IV would be paid at the Central rate, i.e., those who were drawing salary between Rs. 300/- and Rs. 2250/- per month. In furtherance to the said agreement, the Govt. in the Department of Finance passed a Resolution (Sankalp) dated 17.1.1979 (Annexure 1 in C.W.J.C. No. 5087/85). After having set out the Central rates of dearness allowance admissible to different categories of employees, the Resolution provided in paragraph No.3 for the modalities of payment. Paragraph No.3 of the said Resolution in Roman and official English translation thereof are set out below, since decision of the writ petitions depends on the interpretation of the said paragraph:

Roman

"Jeevan Yapan bhatta me in virdhi ke parinam swarup 96/- Rupaya parti mah (Jo abhi nagad rup mein deya hai) se jo rasbi adhik hogi usey 242/- Rupaya tak betan panewala chaturth vargiya Sarkari Sevakon ko nagad bhugtan kiya jayega. Anya Sarkari Sevakon ko 96/- Rupaya parti mah se adhik Jeevan Yapan batte ki jo rashi dey hogi usmen aadhi rakam nagad bhugtan kiya jayega tatha adhi rakam bhayishya nidhi mein jama ki jayegi evam eskey liya samanya bhavishya nidhi niyamavali ke pravdhan lagu hongey, parantu antar yahi rahega ki samanya bhavishya nidhi niyamavali ke niyam 15 se 28 tak ke pravdhan jeevan yapan bhatta se jama hui rashi ke prasang mein lagu nahin honge. Dusre Shabdon mein Jeevan Yapan bhatta ka jo ansh samanaya bhavishya lekha mein jama hogi, usaki niksi panch verson tak nahin hogi aur panch varson ke baad yadi es rashi ki nikashi hogi to parti varsh mein panchway hisse say adhik rashi agrim ke roop mein swikrit nahin ki jayegi."

English translation

“Consequent upon increase in cost of living allowance, the amount which is in excess of Rs, 96/- per month (which at present is payable in cash) shall be paid in cash to the fourth grade Government employees drawing a salary up to Rs. 242/- Half of the cost of living allowance payable to other Government servants in excess of Rs. 96 per month, shall be paid in cash and half amount shall be deposited in provident fund and for this the provisions of general Provident Fund Rules shall be applicable, but the difference shall be that the provision under Rules 15 to 28 of General Provident Fund Rules regarding withdrawal of advance from general Provident Fund shall not be applicable in respect of amount deposited from cost of living allowance. In other words the portion of cost of living allowance deposited in General Provident Fund Account shall not be withdrawn for five years and if this amount is withdrawn after five years, in that case not more than one fifth amount shall be sanctioned as advance each ye