SUNIRMAL SARKAR Vs. UNION OF INDIA

JUDGEMENT

(1.) This mandamus appeal had arisen from the impugned judgment and order dated May 07, 2014 passed in WP No. 2131(W) of 2011 (Dr. Sunirmal Sarkar vs. Union of India and Ors.) whereunder the writ petition filed by the appellant was partially allowed only to the extent allowing the appellant to receive the provisional pension.

(2.) The appellant writ petitioner is a qualified Homeopathy Doctor. He was an employee of the National Institute of Homeopathy (for short, NIH) and had served his employer in various capacities and posts from time to time. The appellant opted for voluntary retirement on and with effect from March 20, 2008 from his employment and was governed under the provisions of the Central Civil Services (Pension) Rules, 1972 (for short, CCS Pension Rules).

(3.) Having opted for the said voluntary retirement from his service, the appellant did not receive his pension and retiral benefits. The appellant after about 2 years from his retirement received a letter dated January 07, 2010 Annexure P-3 to the writ petition from the fourth respondent informing the appellant that he had declared an amount of Rs.1,65,492.00 as income under the heading "income from business or profession" for the assessment year 2005-06 while filing his income tax return and the said income was not shown under the head "income from other sources" or any other head in the statement containing the declaration of income for the financial year 2004-05. The appellant was requested to furnish the details and nature of the source of income to the aforesaid extent of Rs.1,65,492.00 as declared by the appellant.