Ramachandran Nair, J.

The appellant, an IAS Officer in the Tripura-Manippur cadre, who has also served on deputation in Government of India and also in Kerala, was selected by the Public Enterprises Selection Board as Chairman cum Managing Director of a Central Public Sector Company, namely M/s. Madras Fertilizers Limited(hereinafter referred to as the Company for short) located at Chennai. His selection was for appointment on permanent absorption basis. He was relieved from the State service on 04/09/2002 and joined as the Chairman cum Managing Director of the Company on 06/09/2002. He completed his 5 year tenure on 05/09/2007 and was allowed to retire from the Company. The appellant's terms of appointment as CMD of the Company was issued only after six months of his joining the service i.e. on 31/03/2003. There was no provision in the terms of appointment to give him transfer allowance from Tripura to Madras. He claimed a total sum of Rs.1.07 lakhs towards transfer allowance from the Company. The Finance Department verified the claim and requested the Company Secretary to place it before the Board of Directors of the Company for considering for approval. According to th