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1996 (1) TMI 211 - SC - Income Tax

Issues involved: Interpretation of special pay provision for Upper Division Clerks (UDCs) in administrative offices.

Summary:

Issue 1: Service of notice to respondents.

The office report indicated that notice was issued to the respondents, with some being served and others not appearing. The court deemed notice served to all respondents under the circumstances.

Issue 2: Interpretation of special pay provision for UDCs.

The Government provided a special grant of pay of Rs. 35 per month to UDCs in administrative offices for handling complex cases. The Tribunal, in an earlier order, directed payment to UDCs not actually discharging the specified duties. The Supreme Court found that the special pay was for UDCs discharging onerous duties and not applicable to those not performing such tasks. The Tribunal's decision to direct payment to all UDCs was deemed incorrect, and the appeal was allowed with no costs.

 

 

 

 

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