RAMESH CHANDRA GUPTA Vs. UNION OF INDIA

JUDGEMENT

(1.) Petioner a retired Chief Commissioner of Income_ tax has filed this petition challenging the constitutional validity of Office Memoranda (`O. M. for short) collectively marked Annexure `B to the petition to the extent to which eligibility for liberalized pension scheme is made applicable only to those government servants who retired on or after 31/03/1985 The contention of the petiti- oner is that the eligibility criterion for liberalized pension scheme the government servant should have retired on or after 31/03/1985 in the memoranda Annexure `B violates Article 14 and is unconstitutional and consequently the words who retired on or after 31st March 1985 used in the said 0.M. should be struck down.

(2.) Petitioner who retired as Chief Commissioner of Income-tax (Administration) and Commissioner of Income-tax Gujarat-I on 30/09/1984 was a Central Government Servant and Central Civil Services (Pension) Rules 1972 (hereinafter referred to as the Rules) were applicable to him. When petitioner retired from service the total emoluments of the petitioner were as under:

(3.) Under the pension formula in force at the time of retirement of the petitioner on 30/09/1984 part of Dearness Allowance (`D. A. for short) was to be treated as pay or Dearness Pay ( D.P. for short) for the purpose of calculation of pension. For the purpose of pension petitioners emoluments were worked out as follows: