The entitlement to stepping up of pay based on seniority and clarifications from regulatory authorities regarding pay anomalies.

ORDER (ORAL)

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

Ms. Harshal N Pandya learned counsel for the applicant present and Ms. Maithili D Mehta learned counsel for the respondents present through digital mode.

2. Aggrieved by the Revised Pay Fixation Order dated 15.06.2022 (Annexure A/1) and corrigendum dated 18.08.2022 (Annexure A-1/1), applicant has filed the present OA under Section 19 of the AT Act, seeking following reliefs:

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(A) Admit and allow the present application.

(B) Be pleased to quash and set aside the Revised Pay Fixation order dated 15.06.2022, Annexure A1.

(BB) Be pleased to quash and set aside the Corrigendum dated 18.08.2022, Annexure A-1/1 to this application.

(C) Be pleased to direct the respondent authorities to restore the pay of applicant which was revised by Revised Pay Fixation order dated 15.06.20222 and accordingly finalize the pension case of applicant as has been sent for authorization vide letter dated 13.06.2022 and pay all the retirement dues forthwith with interest @12%.

(D) Be pleased to pass appropriate orders imposing exemplary cost on Res. No. 2 for his illegal and arbitrary action as well as for needlessly causing a situation wherein the present applicant was constrained to approach this Hon’ble Tribunal.

(E) Be pleased to pass any further order or directions as the Hon’ble Tribunal may deem fit in the interest of justice.

3. Brief facts of the case as stated by the applicant are as under: -

3.1 The applicant joined the Central Board of Direct Taxes as Stenographer, Grade – III on 14.09.1989 in the pay scale of Rs. 1200-2040. After the implementation of the recommendations of the 5^th Central Pay Commission, the aforesaid pay scale came to be revised as Rs. 4000-6000 w.e.f. 01.01.1996.

3.2 On 28.01.2000, applicant was promoted as Stenographer, Grade- II in the pay scale of Rs. 5000-8000 and then was further promoted as Income Tax Inspector in the pay-scale of Rs. 5500- 9000 on 22.06.2001.

3.3 In the year 2004, the pay scale of Rs. 5500-9000 was upgraded to Rs. 6500-10500 by the authorities in general and because of which pay anomaly arose. Thereafter, applicant was promoted as Income Tax Officer in the year 2010.

3.4 Applicant has sought voluntary retirement from the service, which was accepted by the department, accordingly, he stood retired from service w.e.f. 17.02.2022.

3.5 The applicant’s basic pay at the time of retirement was Rs. 85,100/- considering which pension papers of applicant were prepared and submitted by his department to the Zonal Account Officer (ZAO) which were returned by ZAO on 23.03.2022 raising query related to stepping up of his pay w.e.f. 18.10.2006. The respondent no.2 re-submitted the pension papers on 06.04.2022 to the ZAO clarifying that stepping up was granted to the applicant on 18.10.2006 i.e., before implementation of the recommendations of the 6^th Central Pay (Annexure A/3).

3.6 It is stated that respondent no. 2, i.e., Department, Zonal Account Office wrote a letter to AO & DDO on 08.04.2022 requesting the O/o respondent no. 2 to seek clarification from the Central Board of Direct Taxes, New Delhi about eligibility of applicant for stepping up of his pay due to grant of advance increment to his junior, namely, Smt. Jessy Jose w.e.f. 18.10.2006 in light of Board's Circular dated 09.08.2021 (Annexure A/4 refer).

3.7 Vide letter dated 13.04.2022, the respondent no. 2 replied that case of applicant is not covered under two types of cases mentioned in that Circular and there is no ambiguity in the stepping up granted to the applicant (Annexure A/5 refer).

3.8 Upon examining the case, the Board has given clarification on 03.06.2022 (