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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-09-2026 CORAM THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM AND THE HON'BLE MR.JUSTICE KRISHNASWAMY GOVINDARAJAN W.A.No.2991 of 2026 CNR:{HCMA010288972026}

AND C.M.P.No.26352 of 2026

1. The Government of Tamil Nadu, Rep. by its Principal Secretary, Home (Pol.VI) Department, Secretariat, Chennai - 600 009.

2. The Director General Of Police Chennai – 4. … Appellants -vs-

1. I.Ganesan

2. The Accountant General Tamil Nadu Circle, Anna Salai, Teynampet, Chennai - 18.

… Respondents Prayer: Appeal filed under Clause 15 of Letters Patent to set aside the order dated 20.06.2023 passed in W.P.No.28065 of 2012 and allow this Writ Appeal.

For Appellants: Ms.RK.Sekina Reshma Addl. Govt. Pleader For Respondents: Ms.J.Vasuki For Mr.R.S.Anandan for R1 *****

J U D G M E N T

(Judgment of the Court was delivered by S.M.Subramaniam,J.)

State preferred the present Intra Court Appeal, challenging the order dated 20.06.2023 passed in W.P.No.28065 of 2012. 2. First Respondent filed writ of mandamus, seeking direction to the 1^st appellant herein to confer interest @ 18% per annum for the delayed payment of DCRG, commuted value of pension, PF, GPF and on other retirement benefits from 01.09.2007 to 04.06.2012 as per Pension Rule 45-A (1-A) (i) (a). Writ Court in exercise of its discretion, granted interest @ 12% per annum. Thus, State preferred the present Writ Appeal.

3. Admissible interest rates are contemplated under Rule

45(A) of the Tamil Nadu Pension Rules, 1978, which reads as under:

“45A. [ Interest on delayed payment of Gratuity.

(1)Interest at the rate of eight per cent per annum shall be payable on the death-cum-retirement gratuity paid beyond (a) period of two months from the date of retirement of a Government servant Provided that on and from the 12th June 1987, the rate of such interest shall be as follows:-

(a)seven per cent per annum beyond a period of three months and up to one years; and (b)ten per cent per annum beyond a period of one year;

Provided further that on and from 20th February 1995, the rate of such interest shall be twelve percent per annum (compounded annually).

Provided also that on and from 1st April 2004, the rate of such interest shall be at the rate of interest payable, on General Provident Fund during the year of retirement of the Government servant (compounded annually).]

Provided further that no such interest shall be payable:-

(a)where the institution of departmental or judicial proceeding against the retiring Government servant concerned is pending; and (b)for the fraction of a month.

(1 -A) The period beyond which such interest is payable, shall be as follows:-

(i) in the case of a Government servant retired otherwise on superannuation and where the death-cum-retirement gratuity is withheld on account of disciplinary proceeding pending against him:-

(a)three months from the date of retirement where the Government servant is exonerated of all charges and where the death- cum-retirement gratuity is paid on the conclusion of disciplinary proceedings.

(b)three months from the date of death where the disciplinary proceedings are dropped on account of death of a Government servant.

(c)three months from the date of issue of orders by the competent authority allowing payment of death-cum-retirement gratuity where the Government servant is not (ii)six months from the date of retirement of a Government servant otherwise than on superannuation under Fundamental Rule 56(2) or 56(3) or rules 33, 36, 38, 39 and 42 of the Tamil Nadu Pension Rides, 1978.

(iii)six months from the date of death of a Government servant while in service and where the delay is not caused on account of more than one claimant (iv)three months from the date of issue of orders revising the emoluments where the amount of death-cum-retirement gratuity already paid is enhanced on account of revision of emoluments and (v)six months from the date of absorption in the case of permanent absorption in the Pu