(1.) Promoted as a Tax Assistant vide order dated March 31, 2009 with retrospective effect from August 29, 2008, the respondent started receiving salary in the applicable pay scale of the post of Tax Assistant but raised an issue when in spite of promoting him as a Tax Assistant with retrospective dated from July 07, 2003 benefit was restricted notionally by placing respondent in the said pay scale but denying arrears of pay in the grade applicable. He filed O.A.No.1768/2010 which has been allowed by the Tribunal vide impugned order dated March 01, 2012 directing petitioners to release arrears of pay with effect from July 07, 2003.
(2.) It is apparent that the petitioners have conceded to the point that the respondent was not promoted in spite of being found entitled to be promoted. With effect from July 08, 2003 persons found eligible were promoted, but in spite of being empanelled the respondent was not promoted because at that point of time no vacant post of Tax Assistant was notified against which respondent could be promoted i.e. promotions were restricted in the select panel to the vacancies notified. It so transpired that one post of Tax Assistant had been diverted from Delhi Commissionerate to the Directorate of Logistics where the respondent was working and this went unnoticed initially. When the error was detected the respondent was firstly promoted on regular basis and from which date salary in the scale was paid to him. Later on benefit of notional promotion was given but without arrears on the principle of applicability of FIR 17 as per which a person would be entitled to wages to a higher post from the date duties thereof are assumed.
(3.) Holding in favour of the respondent, the reason given by the Tribunal in para 5 of the impugned decision reads as under:-