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2026 Supreme(Del) 105

IN THE HIGH COURT OF DELHI AT NEW DELHI
ANIL KSHETARPAL, AMIT MAHAJAN, JJ.
Surya Pal Singh and Others – Appellants
Versus
Union of India and Others – Respondents
W.P. (C) No. 5665 of 2022
Decided On : 25-02-2026

Advocates Appeared:
For the Appellants : Alok Shanker Pandey, Avi Pandey, Jagriti Pandey, S.P. Singh, Dinesh Chandra
For the Respondents: Mukul Singh, Ira Singh, Aryan Dhaka, Nandini Aggarwal

The MACP Scheme is an incentive-based condition of service effective from 01.09.2008, and not a component of pay structure, denying retrospective claims from 01.01.2006.

Headnote:(A) Constitution of India - Article 226 - Modified Assured Career Progression (MACP) Scheme - Petitioners, former officers of Intelligence Bureau, sought financial upgradation benefits from 01.01.2006 while retired before 01.09.2008 - The Central Administrative Tribunal dismissed their application stating MACP applicable only from 01.09.2008 - Previous rulings affirm that MACP is an incentive scheme distinct from pay structure effective from 01.09.2008, denying retrospective benefits. (Paras 1, 7, 30, 39)

(B) Central Administrative Tribunal - Jurisdiction - Decisions regarding financial service entitlements and effective dates of policies are matters of executive policy and not amenable to judicial review unless manifestly arbitrary. (Paras 37, 39)

Facts of the case:
Petitioners claimed entitlement for MACP benefits from 01.01.2006 post-retirement under a scheme operationalised on 01.09.2008, claiming the government's resolution should apply retrospectively.

Findings of Court:
The Court upheld the Tribunal's conclusion that the MACP Scheme came into effect prospectively from 01.09.2008 and was not part of the pay structure prior to this date.

Issues: The main question was about the retrospective applicability of the MACP Scheme and financial entitlements for retired officers prior to its operational date.

Ratio Decidendi: The court reiterated the distinction between the MACP as an incentive scheme versus pay structure and upheld past rulings affirming a prospective application starting 01.09.2008.

Result: Writ petition dismissed.

Table of Content
1. writ petition filed against cat's dismissal of macp benefits. (Para 1 , 2 , 3 , 4 , 5 , 6)
2. petitioners argue for retrospective application of macp scheme. (Para 11 , 12 , 13)
3. respondents counterclaim macp scheme effective only from specified date. (Para 15 , 17)
4. supreme court decisions clarify macp as incentive, not pay structure. (Para 18 , 29 , 31 , 33)
5. macp scheme operates prospectively; retrospective benefits denied. (Para 20 , 21 , 22 , 23 , 24 , 25 , 26 , 28 , 30 , 32 , 34 , 36 , 37 , 38)
6. writ petition dismissed, all applications disposed. (Para 39 , 40)

JUDGMENT :

AMIT MAHAJAN, J.

1. The present writ petition has been filed under Article 226 of the Constitution of India, assailing the order dated 14.07.2021 passed by the learned Central Administrative Tribunal, Principal Bench, New Delhi (hereinafter ‘CAT’) whereby the O.A. No. 2501 of 2019, preferred by the Petitioners/Officers seeking benefit of financial upgradation under the Modified Assured Career Progression (‘MACP’) Scheme with effect from 01.01.2006, came to be dismissed.

2. The quintessential facets governing the present dispute are that the Petitioners are former officers of the Intelligence Bureau (‘IB’), Ministry of Home Affairs, Government of India. They retired as Group ‘A’ Officers between January 2006 and September 2008.

3. The Petitioners were governed, during their service tenure, by the Assured Career Progression (‘ACP’) Scheme introduced in the year 1999, which provided for two financial upgradations on completion of 12 and 24 years of regular service in the absence of promotion.

4. It is the case of the Petitioners that pursuant to the recommendations of the 6th Central Pay Commission vide report dated 24.03.2008, the Ministry of Finance Department of Expenditure, Government of India, issued a Resolution dated 29.08.2008, revising the pay structure of Central Government employees w.e.f. 01.01.2006, and contemplated the introduction of the MACP Scheme in supersession of the ACP Scheme w.e.f. 01.01.2006.

5. Thereafter, the Ministry of Personnel, Public Grievances and Pensions, Department of Personnel and Training (‘DoP&T’) issued Office Memorandum dated 19.05.2009 formally introducing and operationalising the MACP Scheme with effect from 01.09.2008.

6. However, the Petitioners, though were in service on 01.01.2006 but having retired prior to 01.09.2008, were not granted the benefits of 3rd financial upgradation under the MACP Scheme. Aggrieved thereby, the Petitioners submitted various representations claiming that the MACP Scheme ought to be applied retrospectively from 01.01.2006, when they were in service.

7. Upon rejection of their representations, the Petitioners approached the learned CAT and vide the impugned order dated 14.07.2021, their Original Application was dismissed holding that it has already been settled by the Hon’ble Apex Court that the MACP Scheme was applicable only from 01.09.2008 and since the Petitioners have retired prior thereto, they would not be entitled to any benefit under the said Scheme.

8. The impugned order was assailed by the Petitioners, by way of an SLP No. 20883/2021 titled Surya Pal Singh and Ors. v. Union of India and Ors. , before the Hon’ble Apex Court, which was dismissed vide order dated 03.01.2022 as under:-

ORDER

1. We are not inclined to entertain the Special Leave Petition under Article 136 of the Constitution.

2. The Special Leave Petition is accordingly dismissed.

3. Application for substitution stands disposed of.”

9. Accordingly, the Writ Petition Dairy No.27888/2021 filed by the Petitioners under Article 32 before the Hon’ble Apex Court was withdrawn, as recorded in order dated 14.02.2022.

10. The Petitioners, thereafter, have approached this Court by way of the present petition.

11. Learned counsel appearing for the Petitioners submitted that the learned CAT had failed to appreciate that the Resolution dated 29.08.2008 of the Ministry of Finance (Department of Expenditure) accepted the

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