The petitioners who are 168 in number have filed this application, inter alia, praying for issuance of a writ of or in the nature of mandamus directing the respondents to grant and/or pay and/or release and/or disburse the Dearness allowances for July 1993, December 1993 and May 1994 respectively at the rate of 11%, 12% and 9% as also for a direction to disburse D.A. for the year 1994 according to the existing norms of payment of D.A.

2. The petitioners are supervisory staff of Westing House Saxby Farmer Ltd. (hereinafter referred to as 'the Company').

3. In April 1985 the Controller of Public Undertaking's Ex-Officio Deputy Secretary Government of West Bengal issued a memorandum dated 29th April, 1985 which is contained in Annexure 'A' to the writ application wherein, inter alia, it was stated :-

“1) If the existing total D.A. elements be in excess of the total D.A. element of corresponding State Government employees such excess should be adjusted against the amount of further additional dearness allowance as per enclosed table. No additional fund w ill be given to the company on this account.”

By another memorandum dated 27th June, 1990 the Controller made a further declarat