CENTRAL ADMINISTRATIVE TRIBUNAL OC.AU.NTToA. 2C6K0 B/E0N0C3H01, C oUfT 2T0A2C2K RCOesReArvMed: on 06.11.2024 Pronounced on 14.11.2024 THE HON’BLE SHRI SUDHI RANJAN MISHRA, MEMBER (J)

THE HON’BLE SHRI PRAMOD KUMAR DAS, MEMBER (A)

Ashutosh Das, aged about 57 years, Son of Late Arttatrana Das, At- Plot No- MIG-22, Pokharipur, Bhubaneswar-751020, Dist- Khurda.

……Applicant VERSUS

1. Union of India represented through its Secretary to the government, Ministry of Finance, Department of Expenditure, North Block, New Delhi.

2. The Comptroller and Auditor General of India, At-

Pocket- 9, Deen Dayal Upadhyay Marg, New Delhi-

110124.

3. The Accountant General (A&E), Bhubaneswar, Orissa.

……Respondents For the applicant : Mr. A.K.Bose, Counsel For the respondents: Dr. C.R.Mishra, Counsel for UOI O RM r .D S . K E.P aRtr a, Counsel for AG SUDHI RANJAN MISHRA, MEMBER (J):

In this OA, the prayer of the applicant is to declare that he is entitled to Non-Functional Upgradation (NFU in short) Grade Pay of Rs. 5400/- w.e.f. 01.01.2016 in Pay Matrix Level-9 and, accordingly, direct the respondents 2 and 3 to pay him the differential arrears by quashing the order of rejection dated 05.09.2018 and 29.09.2021.

2. Respondents filed MA No. 781/2022 inter alia stating that since the facts and the issues involved in this case is same and similar to that of O.A. No. 304/2022, filed by Ardhendu Kumar Mandal Vs. UOI & Ors, the counter filed therein may be taken as the counter in this OA. In the said counter, the respondents have objected/contested the matter on various grounds.

3. According to Ld. Counsel for the applicant, the applicant was initially appointed in the year 1985 and passed the Section Officer Grade Examination (SOGE) in the year 1996. As per rules, a regular serving Accountant after passing SOGE is eligible to be promoted to the post of AAO. Taking into stagnation in promotion, the competent authority created the post of AAO (Ad hoc) and AAO (Regular Temporary) vide letter dated 08.07.2009. Considering the administrative exigency, the authority concerned taken decision to promote the SOGE passed officials to the post of AAO (Ad hoc) with GP Rs. 4800/- and the applicant took over the charge of the post of AAO (Ad hoc), as per the order dated 25.08.2009 and was classified as Group-B Gazetted. Thereafter, he was promoted to AO (RT) w.e.f.

03.10.2011 having the same Pay Matrix and GP Rs. 4800/-.

3.1 It is the case of the applicant that respondent No.3 sought clarification vide letter dated 04.05.2011 relating to Incentive Examination for Sr.AOs/AOs/AAOs in the office of A&E and in letter dated 11.05.2011 it was clarified by the headquarter that only AAO (Regular/RT) with one year continuous service are eligible to appears in the Incentive Examination. While the matter stood thus, respondents in letter dated 14.10.2014 opined that the temporary post of Assistant Audit Officer/Assistant Accounts officer created by the department are ion existence for more than two years and since the work assigned is of permanent nature, all Gazetted Group- B regular temporary post in existence in the cadre of like Assistant Account Officer are to be treated as permanent one w.e.f. 15.10.2014. The office of Resp. No.2 again issued clarification dated 09.02.2017 stating inter alia that as per the headquarters circular dated 29.01.2014 and 03.08.2015, the ad hoc service of erstwhile SO/AO is to be considered for the purpose of financial upgradation th under ACP/MACP Scheme. The 7 Pay Commission recommended that all officers in organized accounts cadre, who are in GP 4800/- should be upgraded on completion of four years to GP Rs. 5400/- in th Pay Level -9 in the Pay Matrix. The recommendation of the 7 Pay Commission was accepted by the Government vide memorandum th dated 18.06/2018 revising the pay scale under 7 CPC pay structure to Level-8 of Pay Matrix and Level-9 on completion of four years in GP Rs. 4800/-.

3.2 Consequently, respondent No.2 issued circular dated 09.07.2018 for