(1.) THE Madhya Pradesh Municipalities Act, 1961 (the Act) came into force on February 1, 1962. Ishwarchand, the appellant before us, was employed in the Municipal Council, Burhanpur as an accountant from date prior to the coming into force of the Act. The Municipal Council by the resolution dated March 30, 1962 created a post of accounts officer. As required under section 94 of the Act the copies of the resolution were sent to Collector and to the State Government for grant of sanction. The State Government granted the necessary sanction by the order dated April 23, 1964. Thereafter, sometime in the year 1964 the appellant was appointed to the newly created post of accounts officer. The said appointment was approved by the State Government and finally the appellant was confirmed against the post of accounts officer in the Municipal Council, Burhanpur.
(2.) THE pay -scale of the post of accounts officers working in various Municipal Council was revised with effect from April 1, 1964 in accordance with the recommendations of Tarachand Pay Commission. The appellant was paid salary under the revised pay -scale till February 28, 1965. Thereafter till September 30, 1966 he was reverted to the unrevised pay -scale on the ground that the Municipal Council was not in a position to meet the burden of the revision of the pay -scale. However, from October 1, 1966 till April 30, 1970 the appellant drew his salary in accordance with the revised pay -scale but was not permitted to draw increments.
(3.) THE stand of the State Government and the Municipal Council before the trial Court was that the State Government, in exercise of the power under section 95 of the Act, framed Rules called the Madhya Pradesh Municipal Services, (Scale of Pay and Allowances) Rules, 1967 (the Rules) whereunder the post of accounts officer in the Municipal Council Burhanpur was equated to that of an accountant and as such the Municipal Council was justified in re -designating the appellant as accountant and as a consequence paying him the salary of the said post.