(1.) SINCE common questions of law and facts are involved in all these petitions, the same were taken up together and are being disposed of by a common judgment. However, in order to maintain clarity, facts Himachal Pradesh and others have been taken into consideration.
(2.) PETITIONER was appointed as Assistant in respondent No.3 -corporation on 20.4.1976. He was promoted to the post of Senior Assistant on 23.7.1977. He was promoted to the post of Office Manager on 27.3.1981. He was appointed as Superintendent equivalent to the post of Office Manager (Senior) with effect from 14.3.1984. He was promoted to the post of Manager Marketing from 18.11.1988 in the pay scale of Rs. 1200 -1700.
(3.) SINCE the rules envisage transfer of funds maintained with the Regional Provident Fund Commissioner (RPFC) to the State Government and operation of the scheme under the Central Civil Services (Pension) Rules through the Consolidated Fund of the State, it was necessary to consult the Regional Provident Fund Commissioner, A.G. H.P. and the Law Department in this regard. The RPFC, Shimla with whom the CPF was being deposited by the PSUs had agreed to transfer both the shares of CPF of employees and PSUs to Government in respect of regular employees of PSUs while retaining the CPF in respect of employees on part time, daily wages, piece meal rate, casual, contract basis. The Accountant General has made the following observations on 16.8.1999 as per note No. 231: