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Judgment
Per: Hon’ble Shri Jayesh V Bhairavia, Member (J)
Being aggrieved with the Order dated 23.07.2026 whereby the respondents by referring the letter dated 25.07.2023 issued by the Central Board of Indirect Taxes & Customs dated 04.08.2025 and by treating the recent order passed by CAT Ahmedabad Bench in the case of similarly placed officials as in personam basis rejected the request of the applicant for grant of enhanced pay scale w.e.f. 01.01.1996, has filed the present OA under the Section 19 of the A.T.Act, 1985 seeking relief:
(i)To quash and set aside the rejection letter dated 23.07.2026 issued by the respondents including the communication dated 25.07.2023 and 04.08.2025 issued by the respondent No.2 wherein it has been stated that the Department of Expenditure did not agree to the proposal of extending of benefits of upgradation pay scale w.e.f. 01.01.1996.
(ii)Top quash and set aside the Office Communication dated 11.5.2004 issued by the respondent No.2 whereby it has been decided that upgradation of pay scales of Inspectors, Preventive Officers and Examiners and Superintendents/ Appraisers has been revised w.e.f. 21.04.2004.
(iii)Grant the benefits of the revised pay scale as per OM dated 21.04.2004 on an actual basis to the applicant w.e.f. 01.01.1996 with all consequential benefits.
In support of the aforesaid relief, learned counsel for the applicant submits that the issue regarding the grant of the benefit of enhanced pay scale w.e.f. 01.01.1996 instead of 21.04.2004 to the Group –‘B’ and ‘C’ posts such as Income Tax Officer, Appraiser, Superintendent of Customs (Preventive) & Superintendent of Central Excise, Inspector of Central Excise, Examiner (Customs) now re-designated as Inspector (Examiner) and Preventive Officer (Customs) now re-designated as Inspector (Preventive Officer) etc. is now not in res integra.
To substantiate the aforesaid submissions, learned counsel for the applicant placed reliance on the judgment passed by the Hon’ble High Court of Telangana in Writ Petition No. 10490 of 2024 (Union of India Vs. R Siva Shankara Sastry) wherein the respondents department being aggrieved with common order dated 09.01.2024 passed by the CAT-Hyderabad Bench in OA No.1089/2019 directed the respondents to grant enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996 notionally, had filed the said writ petition. The Hon’ble High Court of Telangana by referring the identical order passed by the CAT Kolkata Bench in the case of similarly placed officials of the Income Tax Department and the judgment passed by the Hon’ble High Court of Kolkata thereon dated 03.05.2023 in W.P. (CT) No.21/2025 and the decision/ recommendation of Anomaly Committee of the CBDT issued the order dated 22.09.2023 whereby it was decided to enhanced the pay scale w.e.f. 01.01.1996 notionally to the respondents only in the said writ petition, held that the decision of a Special Anomaly Committee was constituted pursuant to the direction of Hon’ble High Court of Kolkata in W.P. (CT) No.21/2015 have to be applied to the entire department. Accordingly, the Hon’ble High Court of Telangana vide judgment dated 09.08.2024 upheld the order passed by the CAT Hyderabad Bench and dismissed the said writ petition No.10490/2024 filed by the respondents department (Annexure A/4).
It is stated that being aggrieved with the judgment passed by the Hon’ble High Court of Telangana dated 09.8.2024 in W.P. No.10490/2024, the petitioner in the said writ petition i.e. the department had filed SLP (Civil) Dairy No.59005/2024 before the Hon’ble Supreme Court. The said SLP was dismissed vide order dated 28.02.2025. Thus, the common order dated 09.01.2024 passed by CAT Hyderabad Bench in OA N.1089/2019 and connected OAs as well the judgment/ orders dated 09.08.2024 passed by Hon’ble High Court of Telangana directing the respondents to grant enhanced pay scale w.e.f. 01.01.1996 notionally has attained finality. Therefore, learned counsel for the applicant vehemently argued that since the respondents has complied with the aforesaid direction and granted the benefit of enhanced pay scale w.e.f. 01.01.1996 to the applicant before the CAT Hyderabad Bench and identical benefits has also been extended to the other similarly placed officials, such benefit should have been granted to the applicant herein as well.
Learned counsel further submits that in the case of similarly placed officials by relying upon the judgment passed by the Hon’ble High Court of Telangana (supra) and order dated 28.02.2025 passed by the Hon’ble Supreme Court SLP No. 59005/2024 2024 (Union of India Vs. R Siva Shankara Sastry) (supra), this Tribunal in identical OAs held that the applicant/s therein required to be treated equally and order passed in the case of similarly placed official should not be treated as order in personam and accordingly directed the respondents to grant the benefit of enhanced pay scale w.e.f. 01.01.1996. In this regard, learned counsel for the applicant also placed reliance on the various order passed by this Tribunal in identical OAs such as (i) OAs Nos. 311/2025 to 325/2025 decided on 04.08.2025, (ii) OAs Nos. 348/2025 to 359/2025 decided on 12.08.2025, (iii) OAs Nos. 426/2025 to 435/2025 order dated 26.09.2025, (iv) OAs Nos. 464/2025 to 466/2025 order dated 17.10.2025, (v) OAs Nos. 524/2025 to 533/2025 order dated 09.12.2025 and (vi) OAs Nos. 32/2026 to 44/2026 order dated 30.01.2026.
Further, learned counsel submits that the respondents have complied with the direction issued by this Tribunal in the aforesaid OA and extend the benefit of enhanced pay scale to the applicant therein w.e.f. 01.01.1996 notionally. However, while granting the said benefit, the respondents mentioned that the Court’s order has been implemented ‘in personam’ basis. Therefore, the applicant herein who is undisputedly similarly placed official, entitled for grant of benefit of enhanced pay scale w.e.f 01.01.1996 compelled to file the present OA for a specific direction upon the respondents to treat her equally and grant him enhanced pay scale w.e.f. 01.01.1996.
Heard learned counsel for the applicant and perused the material available on record.
In the present case, undisputedly, the respondents had granted the benefit of enhanced pay scale w.e.f. 01.01.1996 to other similarly placed officials in compliance of the order and direction issued by this Tribunal in light of the judgment passed by Hon’ble High Court of Telangana (supra). It is also not in dispute that the applicant was working as Superintendent and during the disputed period, the applicant worked as Inspector from 19.12.2002 to 21.04.2004 and, in fact, she is also similarly placed official and required to be treated equally by considering his claim for extension of benefit of enhanced pay scale w.e.f 01.01.1996 instead of 21.04.2004. Therefore, the reason assigned by the respondents to deny the claim of the applicant is not tenable and the order passed by this Tribunal in the case of similarly placed official ought not to have been treated in personam since the issue regarding grant of benefit of enhanced pay scale w.e.f 01.01.1996 instead of 21.4.2004 to the Group ‘B’ officers working with the respondents has been decided and settled by catena of judgment and order passed by this Tribunal in identical OAs.
Under these circumstances, we are in agreement with the submissions of learned counsel for the applicant that equal treatment is required to be given to all the Government employees and more particularly, the benefit of grant of enhanced pay scale in light of the judgment passed by the Hon’ble Apex Court, Hon’ble High Court of Telangana and various co-ordinate Benches of this Tribunal. Accordingly, we dispose of this OA at ‘Admission Stage’ with following directions upon the respondents: -
without the influence of order dated 23.07.2026 (Annexure A/3), extend the benefit of enhanced pay scale in the case of the applicant herein on notional basis w.e.f. 01.01.1996 with consequential benefits in light of the order passed by this Tribunal in OA No. 411/2025 dated 16.12.2025 which was upheld by the Hon’ble Apex Court.
It is expected that the respondents shall extend the benefit as directed hereinabove expeditiously preferably within 60 days from the date of receipt of certified copy of this order and intimate the decision to the applicant forthwith.
Thus, in view of the above, the OA stands disposed of.