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2026 Supreme(Online)(CAT) 4042
CENTRAL ADMINISTRATIVE TRIBUNAL
Ramesh Singh Thakur, Judicial Member, Anjali Bhawra, Administrative Member
Jasbir Singh – Appellant
Versus
Union of India – Respondent
O.A.No. 060/738/2023
For the Appellants/Petitioners: Mr. K.B. Sharma
For the Respondents: Mr. Ashwani Kumar Sharma
Upgraded pay scales to remove 5th CPC anomaly must be granted notionally w.e.f. 01.01.1996 with actual effect from O.M. date, ensuring parity across equivalent government posts and within CBEC/CBDT cadres.
Headnote:(A) Administrative Tribunals Act, 1985 - Section 19 - Pay scales revision - Upgraded pay scales for Inspectors and Superintendents in CBEC/CBDT granted vide O.M. dated 21.04.2004 w.e.f. 21.04.2004 instead of 01.01.1996 when 5th CPC recommendations became operational - Applicants, retired Superintendents/Inspectors, sought quashing of prospective effect, notional fixation w.e.f. 01.01.1996, option under F.R. 22(1)(a), arrears, revised pension with 12% interest - Tribunal holds applicants entitled to upgraded pay scales notionally w.e.f. 01.01.1996 and actually w.e.f. 21.04.2004 with consequential benefits, relying on parity with other departments, accepted parity between CBEC/CBDT cadres, judicial precedents granting similar relief, and recent government acceptance for one cadre post Special Anomaly Committee. (Paras 1, 2, 15, 18)
(B) Pay parity - Principle of parity in pay scales for equivalent posts across departments upheld where anomaly created by 5th CPC corrected notionally from 01.01.1996 in other ministries but denied to CBEC/CBDT - Discriminatory treatment set aside; notional benefits mandatory to maintain equity. (Paras 3, 4, 6, 15, 16)
Facts of the case:
Retired Superintendents/Inspectors challenged O.M. dated 21.04.2004 granting upgraded pay scales (Rs.6500-10500/- for Inspectors; Rs.7500-12000/- for Superintendents) prospectively w.e.f. 21.04.2004, claiming entitlement to notional effect from 01.01.1996 as granted in other departments like Railways, Accounts, and recently to CBDT Inspectors post Special Anomaly Committee.
Findings of Court:
O.M. dated 21.04.2004 quashed to extent of immediate effect; applicants granted upgraded pay scales notionally w.e.f. 01.01.1996, actually w.e.f. 21.04.2004; consequential pay/pension fixation and arrears within 3 months.
Issues: Whether upgraded pay scales must be given notional effect from 01.01.1996; parity with other departments and within CBEC/CBDT; entitlement to arrears, pension revision, interest.
Ratio Decidendi: Upgraded pay scales, accepted as concession to remove 5th CPC anomaly, must apply notionally from 01.01.1996 for parity across equivalent posts in government departments; denial to CBEC discriminatory when granted to CBDT and others; binding precedents and government decisions for similar cadres extend relief.
Result: O.A. partly allowed.
| Table of Content |
|---|
| 1. factual background and pay scale revision details (Para 1 , 2 , 3 , 4 , 11) |
| 2. applicants' claim for retrospective pay upgrade (Para 5 , 6) |
| 3. respondents' opposition on parity and policy (Para 7 , 8 , 9 , 10) |
| 4. precedent decisions on notional pay fixation (Para 12 , 13 , 14) |
| 5. parity established via anomaly committee and supreme court (Para 15 , 16) |
| 6. entitlement to notional pay upgrade from 01.01.1996 (Para 17 , 18 , 19) |
ORDER
Per: RAMESH SINGH THAKUR, MEMBER (J):
1. ~The present Original Application filed u/s 19 of the Administrative Tribunals Act is directed against O.M. dated 21.04.2004 (Annexure A-1) issued by Respondent No. 2 revising the pay scales of the posts of CBEC under Department of Revenue w.e.f. 21.04.2004 instead of 01.01.1996.
Applicant has prayed for relief as under:
“i) That the impugned letter dated 21.04.2004 (Annexure A-1) to the extent it grant up-graded pay scale w.e.f. 21.04.2004 instead of 01.01.1996 be quashed and set aside.
ii) That a direction be issued to the respondents to extend benefit of judgment rendered by the Hon'ble Principal Bench in O.A. No. 763 of 2015, decided on 130.10.2022 (Annexure A-3) & Judgment passed by the Hon'ble Delhi High Court (Annexure A-4) in W.P. No. 1523/2016, decided on 18.12.2019 and to pass order modifying last para of impugned order dated 21.04.2004 stating that orders shall take effect from 01.01.1996 on actual basis when the recommendations of 5th CPC became operational.
iii) to direct the respondents to allow the applicants to have the benefit of "option" for fixation purpose under para F.R. 22(1) (a).
iv) to direct the respondents to grant the difference in payment resulting in increased as result of re-fixation w.e.f. 01.01.1996 till the date of retirement of the applicants with interest thereon at the rate of 12% per annum.
v) a direction be issued to the respondents as consequent upon the grant of up-graded pay scale from 01.01.1996 on actual basis as the applicants have retired from services and their pensionary benefits be revised and difference in revised pensionary benefits be paid to them with interest.”
2. Factual matrix of the case is as follows. The applicants being similarly situated are retired from service as Superintendents / Inspector from the office of the respondent department. Prior to the 5" Central Pay Commission (CPC), the Inspectors and Superintendents working in the respondent department were granted the pay scales of Rs. 1640-2900/- and Rs. 2000-3500/- respectively. The 5% CPC recommended the pay scale of Rs. 5500-9000/- and Rs. 6500-10500/- 3 (0.A.No. 060/738/ 2023) for Inspectors and Superintendents respectively w.e.f. 01.01.1996. Vide impugned O.M. dated 21.04.2004 (Annexure A-1), the pay scales in the cadre of Inspectors and Superintendents were revised to Rs. 6500-10500/- and Rs. 7500-12000/- respectively w.e.f. 21.04.2004 in both CBDT (Income Tax) and CBEC (excise and Customs).
3. The ministries, including the Ministry of Railways, Ministry of Finance, Divisional Accounts in Indian Audit and Accounts Department, Ministry of Personnel, PG and Pension granted higher Pay Scales based on the same anomaly which was created by the 5" CPC notionally w.e.f. 01.01.1996 and actually w.e.f. dates stated in the orders vide order dated 07.03.2003, 24.02.2004, 26.04.2004 and 25.01.2006 respectively. In the case of the applicant, the benefit of higher pay scale has been granted only w.e.f. 21.04.2004.
4. The applicant has submitted that the 6th CPC in para 7.15.24 of its report admitted the well-established parity of Chief Enforcement Officer with the Superintendent of Central Excise, Superintendent of Customs, Superintendent of Customs (Preventive), Appraiser, Income Tax Officer & Superintendent of Narcotics. The CPC also recommended the maintenance of the same in future. The Chief Enforcement Officers were granted the pay scale of Rs. 7500-12000/- w.e.f. 01.01.1996, which was subsequently further revised to Rs. 8000-13500/- w.e.f. 10.04.2
