The court emphasized the necessity of re-evaluating the applicant's pay scale claims, distinct from previous orders, ensuring due process as warranted by the Administrative Tribunals Act.

ORDER (ORAL)

Per : Hon’ble Shri Jayesh V. Bhairavia, Member (J)

1. Being aggrieved by order dated 04.05.2021 whereby the respondents have rejected the response of the applicant to the show cause notice and consequential Revised Pay Fixation order dated 16.06.2021 issued by the Principal Chief Commissioner of Income Tax, Gujarat, Ahmedabad whereby the pay of the applicant has been reduced, resulting into consequential recovery of Rs.5,35,866 from his gratuity. Hence, the applicant has filed the present OA under Section 19 of the Administrative Tribunals Act , 1985 seeking quashing and setting aside of order dated 04.05.2021 and Revised Pay Fixation Order dated 16.06.2021.

2. The brief facts of the case as stated by the counsel for the applicant is as under:-

2.1 Learned counsel submits that the applicant is a graduate and in the year 1987, the Income Tax Department had framed the Income Tax (Attached and Subordinate Offices) Data Entry Operators Recruitment Rules, 1987 and according to the said rules the post of DEO was to be filled by direct recruitment and the minimum qualification was Bachelor’s Degree and the pay scale prescribed for DEOs appointed under the Recruitment Rules, 1987 was Rs. 1200-2040.

Thereafter, the education qualification for the post of DEO was reduced from “Graduate” to “Matriculation” as stipulated in the modified and the amended service rules called as “Income Tax Department (Attached & Subordinate Offices) Data Entry Operators’ Recruitment (Amendment) Rules, 1988

2.2 Pursuant to an advertisement No.30-A/88, Central Employment Exchange, Ministry of Labour (DG&T), the applicant has applied for the post of DEO (in the pay scale of of Rs.1200-2040). As per the amended Rules, 1988 the basic educational qualification for the post of DEO “Matriculation” has been prescribed, as such the applicant possesses degree of Graduation. He stated that after a regular selection process, the applicant was appointed as DEO in February, 1989.

2.3 Thereafter, vide notification dated 11.05.1997, Ministry of Finance, Department of Revenue, Income Tax Department published the Income Tax Department Data Entry Operators Recruitment Rules, 1994 superseding the Income Tax Department (Attached and Subordinate Offices) Data Entry Operators Recruitment Rules, 1987 and the said rules provides for five Grades of DEOs from ‘A’ to ‘E’ in which A being the entry grade with minimum qualification “Higher Secondary Education” with pay scale of Rs.1150-1500 and Gr. B being entry grade for Graduates and the promotional grade for DEOs Grade ‘A’, carrying pay-scale of Rs. 1350-2200. In the said Gr. B 25 per cent post is to be filled by direct recruitment amongst graduates and 75 per cent by promotion from DEOs Grade ‘A’.

2.4 Thereafter, vide a letter dated 11.05.1994 by Deputy Secretary, Government of India, it was directed that restructuring of the cadre of DEOs in the Income Tax Department shall be done and it has been stated in the para 2 of the said letter that the new pay-scale of Rs. 1350-2200 of DEO Grade ‘B’ would be extended to all DEOs recruited prior to July 1988 when the minimum qualification was “Graduate” under the DEOs Recrutiment Rules, 1987 and such DEOs were to be designated as DEOs Grade ‘B’ and put in the pay scale of Rs.1350-2200 w.e.f. 22.12.1993. In para 3 of the said letter dated 11.05.1994, it was stated that DEOs who were recruited at the time when ‘Matriculation’ was prescribed minimum qualification i.e. after amendment of the Recruitment Rules, 1988 would not be granted the higher pay scale of Rs. 1350-2200 irrespective of whether they were possessing a Bachelor’s Degree or