IMPORTANT POINT
The retrospective application of General Financial Rules and the denial of a fair opportunity to defend oneself are impermissible under the law.

JUDGMENT

1. Heard Mr. Kh. Tarunkumar, learned counsel appearing for the petitioner and Mr. BP Sahu, learned senior counsel appearing for the respondents.

2. The present writ petition had been filed with a prayer for quashing or setting aside the office order dated 25.02.2020 for deducting Rs. 30,000/- per month from the pension payable to the petitioner till the amount of Rs. 10,12,323/- is recovered from him and also with a prayer for directing the respondents to refund the amount so far deducted from the monthly pension of the petitioner.

3. The case of the petitioner is that he was earlier serving as the Director i/c of the College Development Council of the Manipur University and he retired from service w.e.f. 31.08.2012 on attaining the age of superannuation. After his retirement from service, a thorough inquiry was held to find out whether there is any due against the petitioner and during the inquiry when the authorities found that there was no outstanding due against the petitioner, the Deputy Registrar, Manipur University issued a 'No Due Certificate' dated 31.07.2013 in favour of the petitioner wherein it was certified that there was no outstanding due against the petitioner. About seven years after his retirement from service, the petitioner was informed by the Deputy Registrar (Admn.), Manipur University, under the latter's letter dated 06.09.2019 that an amount of Rs. 5,29,033/- was lying as advance against the petitioner's name on account of Orientation Courses/Seminars/Refreshers courses and contingency, etc. and requesting the petitioner to clarify and adjust the same so as to enable the Manipur University to adjust it at an early date. In the said letter the petitioner was also informed that as per General Financial Rules (GFR), the outstanding amounts were required to be paid back with 10 % interest if not settled.

4. On receiving the said aforesaid letter dated 06.09.2019, the petitioner wrote a letter dated 16.09.2019 to the Deputy Registrar (Admn.), Manipur University requesting him to furnish a copy each of the 'Audit Reports/Paras' of the University conducted by the three groups of different agencies as done every year commencing from the financial year 2010-2011 to 2011-2012 in order to enable the petitioner to settle the issue. In response to the letter of the petitioner dated 16.09.2019, the Registrar i/c, Manipur University wrote a letter dated 02.01.2019 (02.01.2020) furnishing to the petitioner-

(i) the extract of the Annual Accounts for the year 2010-2011 duly approved by Finance Committee and Executive Committee showing the consolidated advance against expenses of a total amount of Rs. 1,31,34,778/- ;

(ii) the extract of the Annual Accounts for the year 2011-2012 duly approved by Finance Committee and Executive Committee showing the consolidated advance against expenses of a total amount of Rs. 2,83,70,033/- and

(iii) the extract of the details of advance pending in the year 2010-2011 and 2011-2012 pertaining to outstanding amount of Rs. 5,29,033/- and thereafter, requesting the petitioner to adjust the outstanding amount along with relevant vouchers or to refund the amount along with interest, failing which, the outstanding amount will be deducted from the monthly pension of the petitioner.

In the said letter, the petitioner was also informed that as per the UGC norms, interest @ 10 % of simple interest will be charged on the outstanding amount.

Subsequently, the Vice Chancellor of Manipur University wrote a letter dated 06.01.2020 to the petitioner informing him that as per the records, advance of an amount of Rs. 5,29,033/- was lying unadjusted in the name of the petitioner and that as per General Financial Rules (GFR) all advances have to be adjusted within fifteen days of the drawal of advance failing which the advance or balance shall be recovered from the concerned employee's next salary and that as per the UGC Directives, the unadjusted advances treated as unutilized fund are required to be refund