(1.) HEARD learned counsel for both the parties.
(2.) THE short point involved in this writ petition is as to whether the petitioner is entitled for statutory interest at the rate of 12.5 per cent or 10.5 per cent, which has been granted to him. The petitioner retired as a Headmaster on 31.8.1999. In the year, 1983, all the Headmasters have been declared as gazetted officers, but no specific gazette notification has been made naming all the Headmasters. Only in the year, 1997 vide Annexure -8 a gazette notification was made by the department in which the name of the petitioner comes at Serial no. 116 and after the name of the petitioner had been duly notified in the gazette, he started deduction at the rate of 15 per cent towards G. P. F. account and previous to that he was not deducting 15 per cent towards G. P. F. accounts. Case of the petitioner is that until and unless namewise gazette notification is there, the petitioner was not in a position to get curtailed the benefit of 15 per cent towards G. P. F. deduction and when the notification was made namewise vide Annexure -8, he started curtailment at the rate of 15 per cent. Previous to that he was getting curtailment as a non -gazetted officers only.
(3.) ON the other hand, it is the contention of the State that in respect of Headmaster there was a policy decision and declaration that all the Headmasters hold the gazetted post and in that way cut -off date for deduction of 15 per cent towards G. P. F. account is July, 1985 which has been extended to December, 1985, but the petitioner did not come in that category and hence he is not entitled to get interest at the rate of 12.5 per cent. It further appears that although the petitioner was not by name notified in the gazette but he started drawing salary of the gazetted officer provisionally since the year 1993 but then he had not get deduction at the rate of 15 per cent, which he ought to have. Definitely the petitioners case does not come within the purview of Annexure -B, i.e. the cut -off date for deduction at the rate of 15 per cent from the salary, as at the relevant period the petitioner was holding a non - gazetted post in the year 1985, but at least from 1993 when the petitioner was provisionally drawing salary of the Headmaster, he should have curtailed 15 per cent towards G. P. F. account but he has not done so. In that way except for the period 1993 to 1997 the petitioner may not be entitled for statutory interest at the rate of 12.5 per cent but for the rest of the period, towards the G. P. F. account, the petitioner is definitely entitled for statutory interest at the rate of 12.5 per cent.