Supreme Court of India (Division Bench (DB)- Two Judge)

Appeal (Civil), 9750-9819 of 2016, Judgment Date: Sep 28, 2016

In  our  opinion,  since  the
employees of Government companies are not  Government  servants,  they  have
absolutely no legal right to claim that  the  Government  should  pay  their
salary or that the additional expenditure incurred on  account  of  revision
of their pay-scales should be met by the Government. Being employees of  the
companies, it is the responsibility of the companies to pay them salary  and
if the company is sustaining losses continuously over a period and does  not
have the  financial  capacity  to  revise  or  enhance  the  pay-scale,  the
petitioners, in our view,  cannot  claim  any  legal  right  to  ask  for  a
direction to the Central  Government  to  meet  the  additional  expenditure
which may be incurred on account of revision of pay-scales
 A reading of Rule 43(b) makes it abundantly clear that even after  the
conclusion  of  the  departmental  inquiry,  it  is  permissible   for   the
Government to withhold pension etc. only when a finding is  recorded  either
in departmental inquiry  or  judicial  proceedings  that  the  employee  had
committed grave misconduct in  the  discharge  of  his  duty  while  in  his
office.  There  is  no  provision  in  the  rules  for  withholding  of  the
pension/gratuity when such departmental proceedings or judicial  proceedings
are still pending.
We  shall  now  consider,  whether  the  State  Government  which  had
introduced ‘the 1999  Scheme’,  had  the  right  to  repeal  the  same.   In
answering the above issue, it needs to be consciously  kept  in  mind,  that
the employees of corporate bodies, who were extended the  benefits  of  ‘the
1999 Scheme’, as already noticed above, were  not  employees  of  the  State
Government.  ‘The  1999  Scheme’  was,  therefore,  just  a  welfare  scheme
introduced by the State Government, with  the  object  of  ameliorating  the
financial condition of employees,  who  had  rendered  valuable  service  in
State owned corporations.   In  order  to  logically  appreciate  the  query
posed, we may illustratively take into consideration  a  situation,  wherein
an organization similar to the one in which  the  respondent-employees  were
engaged, suffered such financial losses, as would  make  the  sustenance  of
the  organization  itself,  unviable.   Can  the  employees   of   such   an
organization, raise a claim in law, that the corporate  body  be  not  wound
up, despite  its  financial  unworkability?   Just  because,  the  resultant
effect would be, that they would lose their jobs.  The answer to  the  above
query, has to be in  the  negative.   The  sustenance  of  the  organization
itself, is of paramount importance.  The claim of employees, who  have  been
engaged by the organization, to run the activities of the  organization,  is
of secondary importance.  If an organization  does  not  remain  financially
viable, the same cannot be required  to  remain  functional,  only  for  the
reason that its employees, are not  adversely  impacted.   When  and  how  a
decision to wind up an organization is to be taken, is  a  policy  decision.
The decision to wind up a corporation  may  be  based  on  several  factors,
including  the  nature  of  activities  rendered  by   it.    In   a   given
organization,  sometimes  small  losses  may  be  sufficient  to  order  its
closure, as its activities may have no vital bearing  on  the  residents  of
the State.  Where, an organization is raised to support activities on  which
a large number of people in the State are dependent, the same  may  have  to
be sustained, despite the fact  that  there  are  substantial  losses.   The
situations  are   unlimited.    Each   situation   has   to   be   regulated
administratively, in terms of the policy of the State  Government.   Whether
a corporate body can no longer be sustained, because its activities  are  no
longer workable, practicable, useable, or effective, either  for  the  State
itself, or for the welfare of the residents of the State, is for  the  State
Government to decide.  Similarly, when and how much, is to be paid as  wages
(or allowances) to employees of an organization, is also a policy  decision.
 So also, post-retiral benefits.  All these issues  fall  in  the  realm  of
executive determination.  No Court has any role therein.   For  the  reasons
recorded hereinabove, in our considered  view,  the  conditions  of  service
including wages,  allowances  and  post-retiral  benefits  of  employees  of
corporate bodies, will necessarily have to be  determined  administratively,
on the basis of relevant factors.   Financial  viability,  is  an  important
factor, in such consideration.   In  the  facts  and  circumstances  of  the
present case, it is not possible for us to accept, the  contention  advanced
on behalf of the respondent-employees,  that  the  State  Government  should
provide financial support for sustaining ‘the 1999  Scheme’,  at  least  for
such of the employees, who were engaged on or before the  date  of  issuance
of the repeal notification (- 4.12.2004).  We would  like  to  conclude  the
instant submission by recording,  that  the  respondent-employees  have  not
been able to make  out  a  case,  that  the  notification  dated  2.12.2004,
repealing ‘the 1999 Scheme’,  was  in  any  manner,  capricious,  arbitrary,
illegal or uninformed, and as such, we  would  further  conclude,  that  the
respondent-employees cannot be considered as being entitled, to any  relief,
through judicial process.

                                                        “REPORTABLE”


                        IN THE SUPREME COURT OF INDIA

                        CIVIL APPELLATE JURISDICTION

                     CIVIL APPEAL NOS.9750-9819 OF 2016
               (Arising from SLP(C) Nos. 10864-10933 of 2014)


State of H.P. & Ors.                                          … Appellants

                                   versus

Rajesh Chander Sood etc. etc.                                … Respondents

                               J U D G M E N T

Jagdish Singh Khehar, J.

1.    The State of Himachal Pradesh came to be  created,  with  effect  from
25.1.1971. Consequent upon the creation of the State  of  Himachal  Pradesh,
employees engaged by the corporate sector, on their retirement,  were  being
paid provident fund, under the provisions of the Employees’ Provident  Funds
and Miscellaneous Provisions Act,  1952  (hereinafter  referred  to  as  the
Provident  Fund  Act).   The  Central  Government  framed   the   Employees’
Provident Funds Scheme, 1995, whereby, it  replaced  the  earlier  statutory
schemes, framed under the Provident Fund Act.  This scheme was  adopted  for
the corporate sector employees, engaged in the State of Himachal Pradesh.
2.    In order to extend better retiral benefits  to  these  employees,  the
Himachal Pradesh Government  framed  another  scheme  on  29.10.1999  –  the
Himachal  Pradesh  Corporate  Sector  Employees  Pension  (Family   Pension,
Commutation  of  Pension  and  Gratuity)  Scheme,  1999.   In  the   present
judgment, the instant scheme will be referred to as ‘the  1999  Scheme’.   A
perusal of ‘the 1999  Scheme’  reveals  that  its  application  extended  to
employees of some of  the  corporate  bodies  (-  specified  in  Annexure-I,
appended to ‘the 1999 Scheme’) in Himachal Pradesh.  There were  in  all  20
corporate entities, named in Annexure-I.  These corporate bodies  functioned
as independent entities,  under  the  Departments  of  Industries,  Welfare,
Horticulture,  Forest,  Food  and  Supplies,  Tourism,  Town   and   Country
Planning, Housing and General Administration.
3.     Paragraph  2  of  ‘the  1999  Scheme’,  provided  for  the  zone   of
application of the said Scheme.  It expressly provided, that the same  would
apply to only such of the employees, “who opted for the  benefit  under  the
scheme”.  It is necessary to expressly notice,  that  paragraph  2  of  ‘the
1999 Scheme’ required, that the above  option  would  be  exercised  by  the
employees in writing, in the format provided for  the  same.   This  option,
was required to be submitted within 30  days  of  the  notification  of  the
scheme - by 27.11.1999.  It was also provided in paragraph 2, that  such  of
the employees who failed to exercise any option, within the period  provided
for, for whatever reason, would be deemed to have  exercised  their  option,
to be regulated by ‘the 1999 Scheme’. It is therefore apparent, that it  was
imperative for all concerned employees,  to  express  their  option,  to  be
governed by  the  Employees  Provident  Funds  Scheme,  1995,  in  case  the
concerned employees, desired to avoid ‘the 1999 Scheme’.   In  case  of  the
exercise of such  option,  the  concerned  employee  would  continue  to  be
governed by the Employees Provident  Funds  Scheme,  1995.   Failing  which,
every employee, whether he opted for ‘the 1999  Scheme’,  or  chose  not  to
make any option, would be regulated by ‘the 1999 Scheme’, with  effect  from
the day the scheme was made operational – 1.4.1999.
4.    It is also essential to indicate, that only those  employees  who  had
been appointed on regular basis, in corporate bodies,  to  which  ‘the  1999
Scheme’ was applicable, could avail of the benefits of  ‘the  1999  Scheme’.
In other words, employees engaged “...on part time basis, daily wage  basis,
piece-meal rate basis, casual and contract basis...” were  not  entitled  to
opt for ‘the 1999 Scheme’.
5.    Paragraph 4 of ‘the 1999 Scheme’ further provided, that those  regular
employees, who were  entitled  to  the  benefits  postulated  by  ‘the  1999
Scheme’,  would  automatically  forfeit  their  claim,  to  the   employer’s
contribution in their provident fund account (including  interest  thereon),
under  the  prevailing  Employees  Provident  Funds  Scheme,  1995,  to  the
Government.   The  forfeited  amount,  would  include  the  amount  due  and
payable, under the Employees Provident Funds Scheme, 1995, up to  31.3.1999.
 The forfeited amount in consonance with paragraph 5 of ‘the  1999  Scheme’,
was to be transferred to a corpus fund, to be administered  and  managed  by
the Government of Himachal Pradesh.  The aforesaid corpus fund,  was  to  be
treated as the  pension  fund,  for  payment  of  pension  under  ‘the  1999
Scheme’.
6.    It is of utmost relevance to mention, that paragraph 4  of  ‘the  1999
Scheme’ provided as under:-
“4.   Regulation of Claim to Pension:-
Any claim to pension shall be regulated by the provision of this  scheme  in
force at the time when an employee retires or  is  retired  or  dies  or  is
discharged as the case may be subject to the following:-
(a)   The existing employees of the Corporation as on 1.4.99 shall have  the
option either to elect the pension scheme  or  to  continue  under  existing
Provident Fund scheme.
(b)   The existing employees who opt for Pension Scheme shall  automatically
forfeit their claim to employer’s share of CPF  including  interest  thereon
to the State Government as  well  as  other  claims  under  CPF  Schemes  by
whatsoever name called in respect of all past accumulations upto  31.3.1999.
  The  amount  of  their  subscriptions  to  the  fund  alongwith   interest
(excluding employer’s share and interest thereon) shall  be  transferred  to
GPF account to be allotted and maintained by the concerned Corporate  Sector
Organisation as per Rules adopted by them”.

It is apparent from the above extract, that even though  ‘the  1999  Scheme’
was to take effect from 1.4.1999  (-  under  paragraph  1(3)  of  ‘the  1999
Scheme’), a claim for pension by an employee governed by the  above  scheme,
would arise only at the time of the employee’s retirement, on attaining  the
age of superannuation, or when he was retired from service by the  employer,
or in case of his death in harness.  This is how, the appellant-State  views
the above provision (detailed submissions, are being noticed separately).
7.    It is not disputed, that regular employees  of  corporate  bodies,  to
whom ‘the 1999 Scheme’ was applicable, had opted in writing (or were  deemed
to have opted) to be governed by ‘the 1999 Scheme’,  or  alternatively,  had
been engaged on regular basis after the induction of ‘the 1999  Scheme’  but
before ‘the 1999 Scheme’ was repealed (- on 2.12.2004).
8.    While adjudicating upon the controversy,  it  is  important  to  point
out, that for the  implementation  of  ‘the  1999  Scheme’,  permission  was
sought from the  Regional  Provident  Fund  Commissioner,  Shimla,  for  the
transfer of the accumulated provident fund corpus, to the  proposed  pension
fund under ‘the 1999 Scheme’.  It is  also  relevant  to  notice,  that  the
Regional  Provident  Fund  Commissioner,  through  a   communication   dated
23.2.2000, declined to  accord  the  above  permission,  because  ‘the  1999
Scheme’ included only regular  employees.   Part  time,  daily  wage,  piece
rate, casual and contract employees, were not covered by ‘the 1999  Scheme’.
 According to  the  Regional  Provident  Fund  Commissioner,  there  was  no
provision under the Provident Fund Act, to exclude a part of the  employees,
from the purview of the Provident Fund Act.   The  Regional  Provident  Fund
Commissioner  was  of  the  view,  that  permission  sought  by  the   State
Government could be  accorded,  only  if  all  employees  of  the  concerned
corporate bodies, were to be regulated by the substituting  scheme  (–  ‘the
1999  Scheme’).   The  Regional  Provident  Fund  Commissioner  accordingly,
through his communication dated 23.2.2000, advised the  concerned  corporate
bodies, to continue to comply with the  provisions  of  the  Provident  Fund
Act, in respect of all their employees.   The  above  communication  of  the
Regional Provident Fund  Commissioner,  was  superseded  by  another,  dated
11.9.2001, addressed by the Additional Central Provident  Fund  Commissioner
(Pension), to the Secretary to the Government of India  (with  copy  to  the
Regional Provident Fund Commissioner, Himachal  Pradesh).   It  was  pointed
out, that a perusal of the aforesaid communication would  reveal,  that  out
of the concerned corporate bodies, almost all were fully owned by the  State
or the Central Government, and the share capital of the  general  public  in
the remaining, was less than one per  cent.   It  was  therefore,  that  the
concerned corporate bodies were found to be eligible for the exemption,  and
were accordingly exempted from the applicability of the Provident Fund  Act.
 It is apparent, that the communication dated 11.9.2001 clarified,  that  as
the corporate bodies fell within  the  ambit  of  Section  16(1)(b)  of  the
Provident  Fund  Act,  it  would  not  be  applicable   to   the   concerned
establishments in the State of Himachal Pradesh, with effect from 1.4.1999.
9.    The above communication dated 11.9.2001, came to be  endorsed  by  the
Union Minister of Labour, on 17.9.2001.  The observations  recorded  in  the
order of the Union Minister are extracted hereunder:
“I have had the matter examined.  It has been, noted from  the  Notification
of the State Government dated  29.10.1999  that  all  regular  employees  of
these  undertakings  are  entitled  to  pension,  commutation  of   pension,
gratuity as applicable to the State Govt.  Employees  of  Himachal  Pradesh.
In such circumstances the EPF & MP Act, 1952 shall not apply.   The  Pension
would be discharged by the Himachal Pradesh Government in terms  of  Section
16(1)(b). These establishments would be out of the purview of the  Act  from
the date the Notification has come into force.”

In view of the factual position narrated herein  above,  the  provisions  of
the Provident Fund Act were not in any way an obstacle, to the operation  of
‘the 1999 Scheme’.  As such, ‘the  1999  Scheme’  became  operational,  with
effect from 1.4.1999.  At the instant juncture, it would suffice to  record,
that ‘the 1999 Scheme’ remained operational  till  it  was  repealed,  by  a
notification date 2.12.2004.
10.   After the implementation of ‘the 1999 Scheme’, a high level  committee
was constituted by the  Finance  Department  of  the  State  Government,  on
21.1.2003.  The said committee was comprised of four managing  directors  of
state  public  sector  undertakings  and  corporations.   The   high   level
committee was entrusted with the task of examining, the financial  viability
of ‘the 1999 Scheme’.  The committee submitted  its  report  on  15.11.2003.
Briefly stated, the high level committee arrived  at  the  conclusion,  that
the pension scheme for regular employees of corporate bodies,  given  effect
to under ‘the 1999 Scheme’, would not  be  financially  viable  on  a  self-
sustaining basis.  One of the observations recorded in  the  report  of  the
high level committee was, with reference  to  the  Himachal  Road  Transport
Corporation.  It was pointed out, that the  pension  fund  cash  flow  chart
(year-wise) revealed, that in case new appointments were  not  made  against
retirees, it would have extremely  grave  financial  consequences,  inasmuch
as, after the year 2009-10, the income by way of income  tax,  as  well  as,
the contribution to the pension  fund  would  continue  to  reduce,  whereas
pension payment expenditure, would continue to increase.  It  was  expected,
that by the year 2015-16, the balance amount left  with  the  Himachal  Road
Transport Corporation  Pension  Fund,  would  be  reduced  to  approximately
Rs.10.82 crores, whereas the pension liability of the retired  employees  of
the Himachal Road  Transport  Corporation,  for  the  said  year,  would  be
approximately Rs.14.56 crores.  Accordingly, it was inferred, that from  the
year 2015-16 onwards, it would not be possible  to  make  payments,  towards
the recurring pension liability.  The report also determined  the  viability
of the scheme, with reference to the Himachal  Road  Transport  Corporation,
even if the staff strength is kept at the same level, as was then  prevalent
(- in 2003).  The instant analysis  resulted  in  the  deduction,  that  the
pension contribution would  be  slightly  more,  as  against  the  available
pension fund of Rs.10.82 crores.  In case the staff strength was  maintained
at the same level, the  pension  fund  balance  would  be  Rs.15.76  crores.
Keeping in mind, the approximate pension liability of  Rs.14.56  crores  for
the year 2015-16, it was inferred,  that  the  financial  liability  towards
pension for the following year, i.e., 2016-17 would not be met, out  of  the
pension fund.  It was therefore infrerred, that the payment  of  pension  to
regular employees of the concerned corporate bodies, could not be  paid  and
sustained, out of the pension fund contemplated  under  ‘the  1999  Scheme’.
Accordingly, the high powered committee recorded its conclusions as under:
“In view of the above “the committee”  is  of  the  view  that  the  pension
scheme for Corporate Sector employees based on  contribution  by  the  State
Government will not be viable on a self sustaining basis mainly due  to  the
following reasons:-
i).   Uncertainty in the rate of interest regime.
ii).  Declining recruitment in the Corporate Sector would deplete  the  size
of the corpus to be created and it would be difficult to honour  liabilities
accruing after 10-12 years.
iii).       The pension plan  envisages  payment  of  pension  to  Corporate
Sector employees as is being paid to the  Government  employees.  Government
employees at present are entitled to pension @ 50% of  the  basic  pay  last
drawn with linkage to ADA.  This return does not appear to be possible  from
the pension fund proposed to be created for corporate sector employees.”

At the instant juncture, it would also be necessary to mention that,  as  is
apparent from the submissions advanced on behalf of  the  State  Government,
three factors primarily weighed with it for reconsidering  the  continuation
of ‘the 1999 Scheme’.  Firstly, uncertainty in the rate of interest  regime;
secondly, decline in recruitment in the corporate sector;  and  thirdly,  on
account of the fact that  the  respondent-employees  would  be  entitled  to
pension at the rate of 50% of the basic pay last drawn, with linkage  to  an
additional dearness allowance.  And as such, it was  not  possible  for  the
pension fund, to cater to the  payment  towards  pension,  under  ‘the  1999
Scheme’.  It would also be relevant  to  mention,  that  besides  the  above
three reasons depicted in the committee’s  report,  the  Cabinet  Memorandum
dated 12.10.2004, expressly  took  into  consideration  the  poor  financial
health of the concerned corporations, and the current  financial  health  of
the State Government.  Both the above factors also indicated,  that  it  was
not possible for the State Government to take  upon  itself,  the  financial
burden  of  ‘the  1999  Scheme’.   And,  there  were  also   more   pressing
alternative claims.  It was submitted, that as on 31.3.2014, the  cumulative
losses of Government owned corporations, stood at Rs.2,819.86  crores.   The
aforesaid Cabinet Memorandum was appended to the special leave petition,  as
Annexure  P-4.   The  Cabinet  in  its  meeting  held  on  29.11.2004,  also
approved, that the Government would be supportive of efforts  by  individual
Government  owned  corporations,  for  setting  up  their   own   pensionary
scheme(s).
11.   After considering the report of the high level  committee,  the  State
Government took a decision  on  29.11.2004  to  repeal  ‘the  1999  Scheme’.
While repealing ‘the 1999 Scheme’, it was decided,  that  regular  employees
who had retired from corporate bodies, during the period of the  subsistence
of ‘the 1999 Scheme’ from 1999 to 2004, would  not  be  affected.   For  the
implementation of the decision of the State Government dated  29.11.2004,  a
notification dated 2.12.2004 was issued, repealing  ‘the  1999  Scheme’.   A
number of employees who had been  deprived  of  the  benefit  of  ‘the  1999
Scheme’  by  the  notification  dated  2.12.2004,  challenged   the   repeal
notification, by filing a number of writ petitions, before  the  High  Court
of Himachal Pradesh, at Shimla (hereinafter referred to as the High  Court).
 By the impugned common order dated 19.12.2013, the High Court  allowed  all
the writ petitions.  The final determination of the High Court, is  apparent
from the following conclusions recorded by it:
“78.  There is no merit in the contention of learned Advocate  General  that
the scheme could not be implemented due to financial crunch.  The State  was
aware of the financial implication at the time of issuance  of  notification
dated 29.10.1999.  It is  the  sovereign  responsibility  of  the  State  to
garner  revenue   to   make   welfare   measures,   including   payment   of
pensionery/retiral benefits.
79.   It cannot be gathered from the plain language  that  either  expressly
or by implication notification dated 2.12.2004 would apply retrospectively.
80.   Accordingly, in view of the analysis and discussion made  hereinabove,
all the writ petitions are allowed.  The cut-off date 2.12.2004 is  declared
ultra vires.  Notification dated 2.12.2004 is read  down  to  save  it  from
unconstitutionality, irrationality,  arbitrariness  or  unreasonableness  by
including the petitioners and similarly situated  employees  also,  who  had
become members of the scheme notified on 29.10.1999 and have  retired  after
2.12.2004 and those employees who were already in service when  the  pension
scheme was notified on 29.10.1999 and had become members of that scheme  and
shall retire hereinafter, for  the  purpose  of  pensionery  benefits  after
applying the  principles  of  severability.   The  Regional  Provident  Fund
Commissioner, Shimla is directed to transfer the entire amount  of  the  CPF
to a corpus fund to be administered and  maintained  by  the  Government  of
Himachal Pradesh in the Finance Department  including  upto  date  interest,
within  a  period  of  two  weeks.   Thereafter,  the  Pension   Sanctioning
Authority  is  directed  to  sanction  the  pension/gratuity/commutation  of
pension after proper scrutiny  of  the  cases  forwarded  by  the  concerned
Public Sector  Undertaking  and  issue  pension  payment  order  to  Pension
Disbursing Authority strictly as per  para  6  of  the  scheme  notified  on
29.10.1999 with interest @ 9% per annum, within a period of  12  weeks  from
today.”

12.   Dissatisfied with the judgment  rendered  by  the  High  Court,  dated
19.12.2013, the  State  of  Himachal  Pradesh  has  approached  this  Court,
challenging the common impugned judgment dated 19.12.2003.
13.   Leave granted.
14.   The first contention advanced at the hands of Mr.  P.P.  Rao,  learned
senior counsel for the appellants, was premised  on  the  proposition,  that
the State Government which had  promulgated  ‘the  1999  Scheme’,  was  well
within its rights to repeal the same, for good and sufficient  reasons.   It
was submitted, that it stands established on the record of this  case,  that
‘the 1999 Scheme’ was not financially viable, inasmuch as, it could  not  be
characterized as a  self-sustaining  scheme.   It  was  asserted,  that  the
determination of the State Government to scrap ‘the  1999  Scheme’,  on  the
basis that the Scheme was not financially viable, was  legal  and  bonafide.
In order to canvass the instant  proposition,  learned  counsel,  relied  on
State of Punjab v. Amar Nath Goyal,  (2005)  6  SCC  754,  and  invited  the
Court’s attention, to the following observations recorded therein:
“25. The only question,  which  is  relevant  and  needs  consideration,  is
whether the decision of the Central and State Governments  to  restrict  the
revision of the quantum of gratuity as well  as  the  increased  ceiling  of
gratuity consequent upon merger of a  portion  of  dearness  allowance  into
dearness pay  reckonable  for  the  purpose  of  calculating  gratuity,  was
irrational or arbitrary.
26. It is difficult to accede to the argument on  behalf  of  the  employees
that a decision of the Central Government/State  Governments  to  limit  the
benefits only to employees, who retire or die on or  after  1.4.1995,  after
calculating the financial implications thereon,  was  either  irrational  or
arbitrary.  Financial  and  economic  implications  are  very  relevant  and
germane  for  any  policy  decision  touching  the  administration  of   the
Government, at the Centre or at the State level.”

On the same proposition, reliance was also placed on A.K.  Bindal  v.  Union
of India, 2003 (5) SCC 163, and our attention was  drawn  to  the  following
observations recorded therein:
“13.  The change in policy  effected  by  these  memorandums  was  that  the
Government would not provide any budgetary support  for  the  wage  increase
and the undertakings themselves will have to generate the resources to  meet
the additional expenditure, which will be incurred on  account  of  increase
in wages. So far as sick enterprises which were  registered  with  BIFR  are
concerned, it was  directed  that  the  revision  in  pay  scale  and  other
benefits would be allowed only if it was  actually  decided  to  revive  the
industrial unit. The question which arises for consideration is whether  the
employees of public sector enterprises have any legal right  to  claim  that
though the industrial undertakings  or  the  companies  in  which  they  are
working did not have the financial capacity to grant revision in pay  scale,
yet the Government should give financial  support  to  meet  the  additional
expenditure incurred in that regard.
xxx              xxx              xxx
17.   The legal position is that identity of the government company  remains
distinct from the Government. The government company is not identified  with
the Union but has  been  placed  under  a  special  system  of  control  and
conferred certain privileges  by  virtue  of  the  provisions  contained  in
Sections  619 and 620 of  the  Companies  Act.  Merely  because  the  entire
shareholding  is  owned  by  the  Central  Government  will  not  make   the
incorporated company as Central Government. It is also equally well  settled
that the employees of the government company are not civil servants  and  so
are  not  entitled  to  the  protection  afforded  by   Article 311 of   the
Constitution (Pyare Lal Sharma v. Managing  Director,  (1989)  3  SCC  448).
Since employees of government companies are not  government  servants,  they
have absolutely no legal right to claim that  government  should  pay  their
salary or that the addition expenditure incurred on account of  revision  of
their pay scale should be met by the  government.  Being  employees  of  the
companies it is the responsibility of the companies to pay them  salary  and
if the company is sustaining losses continuously over a period and does  not
have the financial  capacity  to  revise  or  enhance  the  pay  scale,  the
petitioners cannot claim any legal right to  ask  for  a  direction  to  the
Central Government to meet the additional expenditure which may be  incurred
on account of revision of pay scales. It appears that prior to  issuance  of
the office memorandum dated 12-4-1993 the Government had been providing  the
necessary funds for the management of public sector  enterprises  which  had
been incurring losses. After the change in  economic  policy  introduced  in
early  nineties,  Government  took  a  decision  that  the   public   sector
undertakings  will  have  to  generate  their  own  resources  to  meet  the
additional expenditure incurred on account of increase  in  wages  and  that
the government will not provide any funds for the same. Such of  the  public
sector enterprises (government companies) which  had  become  sick  and  had
been referred to BIFR, were obviously running on huge  losses  and  did  not
have their own resources to meet the financial liability  which  would  have
been incurred by revision of pay scales. By the office memorandum dated  19-
7-1995 the Government merely reiterated  its  earlier  stand  and  issued  a
caution that till a decision  was  taken  to  revive  the  undertakings,  no
revision in pay scale should be allowed. We,  therefore,  do  not  find  any
infirmity, legal or constitutional in the two office memorandums which  have
been challenged in the writ petitions.
18.   We are unable to accept the contention of Shri Venkataramani  that  on
account of non-revision of pay scales of the petitioners in the  year  1992,
there has been any violation of their fundamental  rights  guaranteed  under
Article 21 of the Constitution. Article 21 provides that no person shall  be
deprived of his life or  personal  liberty  except  according  to  procedure
established by law. The scope and content of this article has been  expanded
by judicial decisions.  Right  to  life  enshrined  in  this  article  means
something more than survival or  animal  existence.  It  would  include  the
right to live with human  dignity.  Payment  of  a  very  small  subsistence
allowance  to  an  employee  under  suspension   which   would   be   wholly
insufficient  to  sustain  his  living,  was  held  to   be   violative   of
Article 21 of the Constitution in State of Maharashtra v. Chandrabhan  Tale,
(1983) 3 SCC 387. Similarly, unfair conditions of labour in  People's  Union
for Democratic Rights v. Union of India, (1982) 3 SCC 235. It has been  held
to embrace within its field the right to livelihood by means which  are  not
illegal, immoral or opposed  to  public  policy  in  Olga  Tellis  v. Bombay
Municipal Corpn., (1985) 3 SCC 545.  But to hold that mere  non-revision  of
pay scale would  also  amount  to  a  violation  of  the  fundamental  right
guaranteed under Article 21 would be stretching it too  far  and  cannot  be
countenanced. Even under the industrial law, the view is  that  the  workmen
should get a minimum wage or a fair wage but not that their  wages  must  be
revised and enhanced periodically. It is true that on account  of  inflation
there has been a general price rise  but  by  that  fact  alone  it  is  not
possible to draw an inference that the salary currently being paid  to  them
is wholly inadequate to lead a life with human dignity. What should  be  the
salary structure to  lead  a  "life  with  human  dignity"  is  a  difficult
exercise and cannot be measured in absolute terms…..
xxx              xxx              xxx
22.   In South Malabar Gramin Bank  v.  Coordination  Committee  of  S.M.G.B
Employees' Union and S.M.G.B Officers' Federation, (2001) 4 SCC 101,  relied
upon by the learned counsel for the petitioners, the Central Government  had
referred the dispute regarding the pay structure of  the  employees  of  the
Bank to the Chairman of the National Industrial Tribunal headed by a  former
Chief Justice of a High Court.  The  Tribunal  after  consideration  of  the
material placed before it held  that  the  officers  and  employees  of  the
Regional Rural Banks will be entitled to claim parity with the officers  and
other employees of the sponsor banks in the matter of pay scale,  allowances
and other benefits. The employees  of  nationalised  commercial  banks  were
getting their pay scales on the basis of the  5th bipartite  settlement  and
by implementation of the award of  the  National  Industrial  Tribunal,  the
employees of the Regional Rural Banks were also given the  benefits  of  the
same settlement. Subsequently, the pay structures of the  employees  of  the
nationalised  commercial  banks  were  further  revised   by   the   6th and
7th bipartite settlements but the same was not done  for  the  employees  of
the Regional Rural Banks who then filed writ petitions. It was contended  on
behalf of the Union of India and also the Banks that financial condition  of
the Regional Rural Banks was not such that they  may  give  their  employees
the pay structure of the employees of the nationalised commercial banks.  It
was in these circumstances that this Court observed  that  the  decision  of
the National Industrial Tribunal  in  the  form  of  an  award  having  been
implemented by the Central Government, it would not be permissible  for  the
employer bank or the Union of India to take such a plea in  the  proceedings
before the Court. The other  case  namely  All  India  Regional  Rural  Bank
Officers Federation v. Govt. of India,  (2002)  3  SCC  554,  arose  out  of
interlocutory applications and  contempt  petitions  which  were  filed  for
implementation of the direction issued in the earlier  case,  namely,  South
Malabar Gramin Bank. Any observation in these two cases to the  effect  that
the financial capacity of the employer  cannot  be  held  to  be  a  germane
consideration for determination of  the  wage  structure  of  the  employees
must, therefore, be confined to the facts of the aforesaid case  and  cannot
be held to be of general application in all situations. In  Associate  Banks
Officers' Assn. v. State Bank of India, (1998) 1 SCC 428,  it  was  observed
that many ingredients go into the shaping  of  the  wage  structure  of  any
organisation which may have  been  shaped  by  negotiated  settlements  with
employees' unions or through industrial adjudication or  with  the  help  of
expert committees. The economic capability of  the  employer  also  plays  a
crucial part in it; as also its capacity to expand  business  or  earn  more
profits. It was also  held  that  a  simplistic  approach,  granting  higher
remuneration to workers in one  organisation  because  another  organisation
had granted them, may lead to undesirable results  and  the  application  of
the doctrine would be fraught with  danger  and  may  seriously  affect  the
efficiency  and  at  times,  even  the  functioning  of  the   organisation.
Therefore, it appears to be the consistent  view  of  this  Court  that  the
economic  viability  or  the  financial  capacity  of  the  employer  is  an
important factor which cannot be ignored while fixing  the  wage  structure,
otherwise the unit itself may not be able to function and may have to  close
down which will inevitably have disastrous consequences  for  the  employees
themselves. The material on record clearly shows that both FCI and  HFC  had
been suffering heavy losses for the last many years and the  Government  had
been  giving  a  considerable  amount  for  meeting  the  expenses  of   the
organisations. In such a situation, the employees cannot legitimately  claim
that their pay scales  should  necessarily  be  revised  and  enhanced  even
though the organisations in which they are  working  are  making  continuous
losses and are deeply in the red.”

Last of all, learned counsel drew our attention to  Officers  &  Supervisors
of I.D.P.L. v. Chairman & M.D., I.D.P.L., (2003) 6 SCC  490,  and  reference
was made to the following;
“7.   In the above background, the question which arises  for  consideration
is whether the employees of public sector enterprises have any  legal  right
to claim revision of wages that though the industrial  undertakings  or  the
companies in which they are working did not have the financial  capacity  to
grant revision in  pay-scale,  yet  the  Government  should  give  financial
support to meet the additional expenditure incurred in that regard.
8.    We have carefully gone through the pleadings, the Annexures  filed  by
both sides and the orders passed by the BIFR and the judgments cited by  the
counsel appearing  on  either  side.  Learned  counsel  for  the  contesting
respondent drew our attention to a recent judgment  of  this  Court  in A.K.
Bindal and Anr. v. Union of India, (2003) 5  SCC  163,  in  support  of  her
contention. We have perused the said judgment. In  our  opinion,  since  the
employees of Government companies are not  Government  servants,  they  have
absolutely no legal right to claim that  the  Government  should  pay  their
salary or that the additional expenditure incurred on  account  of  revision
of their pay-scales should be met by the Government. Being employees of  the
companies, it is the responsibility of the companies to pay them salary  and
if the company is sustaining losses continuously over a period and does  not
have the  financial  capacity  to  revise  or  enhance  the  pay-scale,  the
petitioners, in our view,  cannot  claim  any  legal  right  to  ask  for  a
direction to the Central  Government  to  meet  the  additional  expenditure
which may be incurred on account of revision of pay-scales.  We  are  unable
to countenance the submission made by Mr. Sanghi that economic viability  of
the industrial unit or the financial capacity  of  the  employer  cannot  be
taken into consideration in the matter of  revision  of  pay-scales  of  the
employees.”

15.   Based on the conclusions drawn in the  above  judgments,  it  was  the
contention of learned counsel, that the decision of the State Government  to
repeal ‘the 1999 Scheme’, on the basis of the report  of  the  high  powered
committee, dated 28.10.2003, cannot be faulted.  It was submitted, that  the
determination rendered by the High Court, was  in  clear  disregard  to  the
decisions in the cited cases.  It was accordingly  urged,  that  the  option
exercised by the State Government, on the basis of legitimate  material  and
consideration, could not be interfered  with,  as  the  same  constituted  a
legal and valid basis, for the discontinuation of ‘the 1999 Scheme’.
16.   In order to support the State Government’s  claim,  it  was  also  the
contention of learned counsel, that the State  Government  has  an  inherent
right to review its policy decisions, and as long as the  decisions  of  the
State Government are based on bonafide consideration,  the  same  cannot  be
assailed in law.  In  order  to  support  the  instant  contention,  learned
counsel placed reliance on BALCO Employees’ Union v. Union of India,  (2002)
2 SCC  333,  and  invited  our  attention  to  the  following  observations,
expressed therein:
“45. In Narmada Bachao Andolan v. Union of India, (2000) 10  SCC  664, there
was a challenge to the validity of the establishment of a large dam. It  was
held by the majority at p. 762 as follows: (SCC para 229)
"229. It is now well settled that the  courts,  in  the  exercise  of  their
jurisdiction, will  not  transgress  into  the  field  of  policy  decision.
Whether to have an infrastructural project or not and what is  the  type  of
project to be undertaken and how it has to be executed, are part of  policy-
making process and the courts are ill-equipped to  adjudicate  on  a  policy
decision so undertaken. The court, no doubt, has a duty to see that  in  the
undertaking of a decision, no  law  is  violated  and  people's  fundamental
rights are not transgressed upon except to the extent permissible under  the
Constitution."
46. It is evident from the above that it is neither  within  the  domain  of
the courts nor the scope of the judicial review to embark  upon  an  enquiry
as to whether a particular public policy is wise or  whether  better  public
policy can be evolved. Nor are our courts inclined to strike down  a  policy
at the behest of a petitioner merely  because  it  has  been  urged  that  a
different policy would have been fairer or wiser or more scientific or  more
logical.
47.  Process  of  disinvestment  is  a  policy  decision  involving  complex
economic factors. The courts have consistently  refrained  from  interfering
with  economic  decisions  as  it  has   been   recognised   that   economic
expediencies  lack  adjudicative  disposition  and   unless   the   economic
decision,  based  on  economic  expediencies,  is  demonstrated  to  be   so
violative of constitutional or legal limits on  power  or  so  abhorrent  to
reason, that the Courts would decline to interfere. In matters  relating  to
economic issues, the Government has,  while  taking  a  decision,  right  to
"trial and error" as long as both trial and error are bona fide  and  within
limits of authority. There is no case made out by the  petitioner  that  the
decision to disinvest in BALCO is in any way capricious, arbitrary,  illegal
or uninformed. Even though the workers may have interest in  the  manner  in
which the Company  is  conducting  its  business,  inasmuch  as  its  policy
decision may have an impact on the workers’ rights, nevertheless  it  is  an
incidence of service for an employee to accept a decision  of  the  employer
which has been honestly taken and which is  not  contrary  to  law.  Even  a
government servant, having the protection of not only  Articles 14 and 16 of
the Constitution but also of Article 311, has no absolute  right  to  remain
in service. For example,  apart  from  cases  of  disciplinary  action,  the
services of government servants can be terminated if  posts  are  abolished.
If such  employee  cannot  make  a  grievance  based  on  Part  III  of  the
Constitution or Article 311 then it cannot stand to  reason  that  like  the
petitioners, non-government employees working in a company which  by  reason
of judicial pronouncement may be regarded as a  State  for  the  purpose  of
Part III of the Constitution, can claim a superior or a better right than  a
government servant and impugn it's change of status. In taking of  a  policy
decision in economic matters at length, the principles  of  natural  justice
have no role to play. While it is expected  of  a  responsible  employer  to
take all aspects into consideration including welfare of the  labour  before
taking any policy decision that, by itself, will not entitle  the  employees
to demand a right of hearing or consultation prior  to  the  taking  of  the
decision.”

17.   Learned counsel submitted, that  the  respondent-employees  could  not
claim a vested  right,  with  reference  to  the  provisions  of  ‘the  1999
Scheme’.  In this behalf, it was submitted, that neither  the  principle  of
estoppel,  nor  that  of  promissory  estoppel,  could  be  invoked  by  the
employees, so as to claim a right to be governed by ‘the 1999 Scheme’.   For
canvassing that the principle of  estoppel  could  not  be  invoked  by  the
employees, learned counsel placed reliance on M. Ramanatha Pillai  v.  State
of Kerala, (1973) 2 SCC 650,  and  invited  the  Court’s  attention  to  the
following:
“36.  The abolition of post may  have  the  consequence  of  termination  of
service of a government  servant.  Such  termination  is  not  dismissal  or
removal  within  the  meaning  of  Article 311 of  the   Constitution.   The
opportunity of showing cause against the proposed penalty  of  dismissal  or
removal does not therefore arise in the  case  of  abolition  of  post.  The
abolition of post is not a personal penalty against the government  servant.
The abolition of  post  is  an  executive  policy  decision.  Whether  after
abolition of the post the Government servant who was holding the post  would
be offered any employment under the State would therefore  be  a  matter  of
policy decision of the Government because the abolition  of  post  does  not
confer on the person holding the  abolished  post  any  right  to  hold  the
post.”

Reliance was also placed on Excise  Commissioner,  U.P.,  Allahabad  v.  Ram
Kumar,  (1976)  3  SCC  540,  and  reference  was  made  to  the   following
observations recorded therein:
“Appeals Nos. 399 to 404 of 1975 which raise another point as well viz.  the
validity of the appellants’ demand from the respondents in respect of  sales
tax at the rate of ten paise per  rupee  on  the  retail  sales  of  country
spirit made by the latter  with  effect  from  April  2,  1969  stand  on  a
slightly different footing.  Section 3-A and 4 of the U.P.  Sales  Tax  Act,
1948 clearly authorise the State Government to impose sales tax.   The  fact
that sales  of  country  liquor  had  been  exempted  from  sales  tax  vide
Notification No. ST-1149/X-802(33)-51 dated April 6, 1959 could not  operate
as an estoppel against the State Government and preclude it from  subjecting
the sales to tax if it felt impelled  to  do  so  in  the  interest  of  the
Revenues of the  State  which  are  required  for  execution  of  the  plans
designed to meet the  ever  increasing  pressing  needs  of  the  developing
society.  It is now well settled by a catena of decisions that there can  be
no question of estoppel against  the  Government  in  the  exercise  of  its
legislative, sovereign or executive powers.”

To demonstrate that the  principle  of  promissory  estoppel  could  not  be
invoked by the respondent-employees, reference was also  made  to  Union  of
India v. Godfrey Philips India Ltd., (1985) 4 SCC 369, wherein it  has  been
held as under:
“13.  Of course we must make it  clear,  and  that  is  also  laid  down  in
Motilal Sugar  Mills  case,   (1979)  2  SCC  409,  that  there  can  be  no
promissory  estoppel  against  the  Legislature  in  the  exercise  of   its
legislative  functions  nor  can  the  Government  or  public  authority  be
debarred by promissory estoppel from enforcing a statutory  prohibition.  It
is equally true that promissory  estoppel  cannot  be  used  to  compel  the
Government or a public authority to carry out a  representation  or  promise
which is contrary to law or which was outside the authority or power of  the
officer of the Government or of the public authority to make.  We  may  also
point out that the  doctrine  of  promissory  estoppel  being  an  equitable
doctrine, it must yield when the equity so requires; if it can be  shown  by
the Government or public authority that having regard to the facts  as  they
have transpired, it would be inequitable to hold the  Government  or  public
authority to the promise or representation made by it, the Court  would  not
raise  an  equity  in  favour  of  the  person  to  whom  the   promise   or
representation is made and enforce the  promise  or  representation  against
the Government or public authority.  The  doctrine  of  promissory  estoppel
would be displaced in such a case, because on the facts,  equity  would  not
require that the Government or public authority should be held bound by  the
promise or representation made by it. This aspect has been dealt with  fully
in Motilal Sugar Mills case and we find ourselves wholly in  agreement  with
what has been said in that decision on this point.”

18.   In order to support the contention, that the respondent-employees  had
no vested right under ‘the 1999 Scheme’, reliance was placed on paragraph  4
of ‘the  1999  Scheme’  (already  extracted  above).   It  was  the  pointed
assertion of learned counsel, based on paragraph 4  of  ‘the  1999  Scheme’,
that a claim towards pension could be raised by an employee under ‘the  1999
Scheme’ only “…when an  employee  retires  or  is  retired  or  dies  or  is
discharged as the case may be …”.  It was submitted, that only such  of  the
employees who could avail the benefit of pension, were  protected  from  the
effect of the repeal notification dated 2.12.2004.  It was  submitted,  that
such of the employees who had opted for ‘the  1999  Scheme’,  but  were  not
occasioned  with  the  effect  of  the  contingencies   contemplated   under
paragraph 4 of ‘the 1999 Scheme’,  were  not  entitled  to  claim  a  vested
right.  It was urged, that a vested right can only be established, when  all
the incidents which would entitle an employee  to  draw  pensionary  rights,
under ‘the 1999 Scheme’, stood satisfied.  It was pointed out, that only  on
the happening of one of the events depicted in paragraph 4, a  vested  right
would emerge.  It was the unequivocal submission of learned counsel for  the
appellants,  that  none  of  the   respondent-employees   in   the   present
controversy, can claim a vested right under ‘the 1999  Scheme’,  as  neither
of them had retired on attaining the age of  superannuation  (after  putting
in the postulated qualifying service), or had been retired by the  employer,
or had died in harness,  or  had  been  discharged  from  service.   It  was
therefore  asserted,  that  the  challenge  raised  at  the  hands  of   the
respondents, to the notification dated 2.12.2004, was legally  unacceptable.
 In this behalf, learned counsel invited our attention  to  Commissioner  of
Income-tax, Kerala  and  Coimbatore  v.  L.W.  Russel,  (1964)  7  SCR  569,
wherefrom our attention was drawn to the following:
“Before we attempt to construe the scope of s. 7(1) of the Act  it  will  be
convenient at the outset to notice the provisions of  the  scheme,  for  the
scope of the respondent's right in the amounts representing  the  employer's
contributions thereunder depends upon it.  The  trust  deed  and  the  rules
dated July 27,  1934,  embody  the  superannuation  scheme.  The  scheme  is
described as the English and Scottish Joint Co-operative  Wholesale  Society
Limited Overseas  European  Employees'  Superannuation  Scheme,  hereinafter
called the Scheme. It is established for the benefit of  the  male  European
members of the Society's staff employed  in  India,  Ceylon  and  Africa  by
means of deferred annuities. The Society itself is appointed  thereunder  as
the first trustee. The trustees shall act as agents for  and  on  behalf  of
the Society and the members respectively; they shall effect or cause  to  be
effected such policy or policies as  may  be  necessary  to  carry  out  the
scheme and shall collect and arrange for the payment of the  moneys  payable
under such policy or policies and shall hold such  moneys  as  trustees  for
and on behalf of the person or persons entitled thereto under the  rules  of
the Scheme. The object of the Scheme is to provide for pensions by means  of
deferred annuities for  the  members  upon  retirement  from  employment  on
attaining certain age under the conditions mentioned therein, namely,  every
European employee of the  Society  shall  be  required  as  a  condition  of
employment to apply to become a member of the Scheme from the  date  of  his
engagement by the Society and no member shall be entitled to relinquish  his
membership except on the termination of his  employment  with  Society;  the
pension payable to a member shall be provided by means of a policy  securing
a deferred annuity upon the life of  such  member  to  be  effected  by  the
Trustees as agents for  and  on  behalf  of  the  Society  and  the  members
respectively with the Co-operative Insurance Society  Limited  securing  the
payment to the Trustees of an annuity equivalent to  the  pension  to  which
such member shall be entitled under the Scheme and the Rules;  the  insurers
shall agree that the Trustees shall be entitled to surrender  such  deferred
annuity and that,  on  such  deferred  annuity  being  so  surrendered,  the
insurers will pay to the Trustees the total amount of the premiums  paid  in
respect  thereof  together  with  compound  interest  thereon;  all   moneys
received by the Trustees  from  the  insurers  shall  be  held  by  them  as
Trustees for and on behalf of the person or persons entitled  thereto  under
the Rules of the Scheme; any policy or policies issued by  the  insurers  in
connection with  the Scheme  shall  be  deposited  with  the  Trustees;  the
Society shall contribute one-third of the premium from time to time  payable
in respect of the policy securing the deferred annuity in  respect  of  each
member as  thereinbefore  provided  and  the  member  shall  contribute  the
remaining two-thirds; the age at which a member shall normally  retire  from
the service of the Society shall be the age of 55 years  and  on  retirement
at such age a member shall be entitled to receive a pension  of  the  amount
specified in Rule 6; a member  may  also,  after  following  the  prescribed
procedure, commute the pension to which he is  entitled  for  a  payment  in
cash in accordance with the fourth column  of  the  Table  in  the  Appendix
annexed to the Rules; if a member shall  leave  or  be  dismissed  from  the
service of the Society for any reason whatsoever or shall die while  in  the
service of the Society there shall be paid to  him  or  his  legal  personal
representatives the total amount of the portions of  the  premiums  paid  by
such member and if he shall die whilst in the service of the  Society  there
shall be paid to him or his legal personal representatives the total  amount
of the portions of the premiums paid by such member  and  if  he  shall  die
whilst in the service of the Society or shall leave  or  be  dismissed  from
the service of the Society on account of permanent breakdown in  health  (as
to the bona fides of which the Trustees shall  be  satisfied)  such  further
proportion (if any) of the total amount of  the  portions  of  the  premiums
paid by  the  Society  in  respect  of  that  member  shall  be  payable  in
accordance with Table C in the Appendix to the Rules; if  the  total  amount
of the portions of the premiums in  respect  of  such  member  paid  by  the
Society together with interest thereon as aforesaid shall  not  be  paid  by
the Trustees to him or his legal personal representatives under  sub-s.  (1)
of r. 15 then such proportion or the whole, as  the  case  may  be,  of  the
Society's portion of such premiums and  interest  thereon  as  aforesaid  as
shall not be paid by the Trustees to  such  member  or  his  legal  personal
representatives as aforesaid shall be paid by the Trustees to  the  Society;
the rules may be altered, amended or rescinded and new rules may be made  in
accordance with the provisions of the Trust Deed but not otherwise.

We have given the relevant part of the Scheme and the  Rules.  The  gist  of
the Scheme may be stated thus: The object of the Scheme is  to  provide  for
pensions to its employees. It is achieved by creating a trust. The  Trustees
appointed thereunder are the agents of  the  employer  as  well  as  of  the
employees and hold the moneys received from the employer, the  employee  and
the insurer in trust for and on behalf of the  person  or  persons  entitled
thereto under the rules of the Scheme. The Trustees  are  enjoined  to  take
out policies of insurance securing a deferred annuity upon the life of  each
member, and funds are provided by contributions from the  employer  as  well
as from the employees. The  Trustees  realise  the  annuities  and  pay  the
pensions to the employees. Under certain contingencies mentioned  above,  an
employee would be entitled to the pension only after superannuation. If  the
employee leave the service of the Society or is dismissed  from  service  or
dies in the service of the Society, he will be entitled  only  to  get  back
the total amount of the portion of the  premium  paid  by  him,  though  the
trustees in their discretion under certain  circumstances  may  give  him  a
proportion  of  the  premiums  paid  by  the  Society.  The  entire   amount
representing the contributions made by the Society or part thereof,  as  the
case may be, will then have to be paid  by  the  Trustees  to  the  Society.
Under the scheme the employee has not  acquired  any  vested  right  in  the
contributions made by the Society. Such a right vests in him  only  when  he
attains the age of superannuation. Till that date that amount vests  in  the
Trustees to be administered in accordance with the rules; that  is  to  say,
in case the employee ceases to be a  member  of  the  Society  by  death  or
otherwise, the amount contributed by the  employer  with  interest  thereon,
subject to the discretionary  power  exercisable  by  the  trustees,  become
payable to the Society. If he reaches the age of  superannuation,  the  said
contributions irrevocably become fixed as part of  the  funds  yielding  the
pension. To put it in  other  words,  till  a  member  attains  the  age  of
superannuation  the  employer's  share  of  the  contributions  towards  the
premiums does not vest in the employee. At best he has  a  contingent  right
therein. In one contingency the said amount becomes payable to the  employer
and in another contingency, to the employee.”

For the same proposition,  learned  counsel,  placed  reliance  on  Krishena
Kumar v. Union of India, (1990) 4 SCC 207, and drew  our  attention  to  the
following:
“32. In Nakara, (1983) 1 SCC 305, it was never held that  both  the  pension
retirees and the P.F. retirees formed  a  homogeneous  class  and  that  any
further classification among them would be violative of Article 14.  On  the
other hand the court clearly observed that  it  was  not  dealing  with  the
problem  of  a  "fund".  The  Railway  Contributory  Provident  Fund  is  by
definition a fund. Besides, the government's obligation towards an  employee
under C.P.F. Scheme to give the matching contribution begins as soon as  his
account is opened and ends with his  retirement  when  his  rights  qua  the
Government in respect of the Provident  Fund  is  finally  crystallized  and
thereafter no statutory obligation continues. Whether there  still  remained
a moral obligation is a different  matter.  On  the  other  hand  under  the
Pension  Scheme  the  Government's  obligation  does  not  begin  until  the
employee retires when only it begins and it continues till the death of  the
employee.  Thus,  on  the  retirement  of  an  employee  government's  legal
obligation under the Provident Fund account ends  while  under  the  Pension
Scheme  it  begins.  The  rules  governing  the  Provident  Fund   and   its
contribution are entirely different from the  rules  governing  pension.  It
would not, therefore, be reasonable to argue that what is applicable to  the
pension retirees must also equally be  applicable  to  P.F.  retirees.  This
being the legal position the rights of each individual P.F. retiree  finally
crystallized  on  his  retirement  whereafter   no   continuing   obligation
remained, while  on  the  other  hand,  as  regards  Pension  retirees,  the
obligation continued till their death…..”

Based on the legal position declared by this Court in the  above  judgments,
it was urged, that in the absence of any vested right, a  challenge  to  the
notification dated 2.12.2004, was neither sustainable  nor  maintainable  in
law.
19.   It would  be  relevant  to  notice,  that  ‘the  1999  Scheme’  became
operational with effect from 1.4.1999.  It  remained  operational  till  the
issuance  of  notification  dated  2.12.2004.   While  repealing  ‘the  1999
Scheme’, the notification dated 2.12.2004,  did  not  deprive  such  of  the
employees who had retired during subsistence of the Scheme, of the  benefits
that had accrued to them,  under  ‘the  1999  Scheme’.   Only  such  of  the
employees who were to retire on or after 2.12.2004, were disentitled to  the
benefits under the Scheme.  It was the submission  of  learned  counsel  for
the appellants, that the choice of the  cut-off  date  –  2.12.2004  in  the
present controversy, is a permissible incident in law.  It was pointed  out,
that the instant proposition has been repeatedly  examined  by  this  Court,
wherein cut-off dates have been upheld; sometimes  even  where  the  cut-off
date  had  been  made   applicable   retrospectively.    For   the   instant
proposition, learned counsel placed reliance  on  Union  of  India  v.  P.N.
Menon, (1994) 4 SCC 68, and invited the Court’s attention to  the  following
observations:
“8.   Whenever the Government or an authority, which can be  held  to  be  a
State within the meaning of Article 12 of the Constitution, frames a  scheme
for persons who have superannuated from service, due  to  many  constraints,
it is not always possible to extend  the  same  benefits  to  one  and  all,
irrespective of the dates of superannuation. As such any revised  scheme  in
respect of post-retirement benefits, if implemented  with  a  cut-off  date,
which  can  be  held  to  be  reasonable  and  rational  in  the  light   of
Article 14 of the Constitution, need not be held to  be  invalid.  It  shall
not amount to “picking out a date from the hat”, as was said by  this  Court
in the case of D.R. Nim v. Union of India, AIR 1967 SC 1301,  in  connection
with fixation of seniority. Whenever a revision takes place, a cut-off  date
becomes imperative, because  the  benefit  has  to  be  allowed  within  the
financial resources available with the Government.”

Reliance was also placed on State  of  West  Bengal  v.  Ratan  Behari  Dey,
(1993) 4 SCC 62, and our attention was drawn to the following conclusions:
“7. In our opinion, the principle of  Nakara,  (1983)  1  SCC  305,  has  no
application to the facts of this case. The precise principle  enunciated  in
Nakara (supra) has been duly explained in Krishena Kumar, (1990) 4 SCC  207,
by a coordinate Bench. For reasons to be assigned hereinafter, it cannot  be
said that prescribing  April  1,  1977  as  the  date  from  which  the  new
Regulations were to come into force is either arbitrary  or  discriminatory.
Now, it is open to the State or to the Corporation, as the case may  be,  to
change the conditions of service unilaterally. Terminal benefits as well  as
pensionary benefits constitute conditions of service. The employer  has  the
undoubted power to  revise  the  salaries  and/or  the  pay-scales  as  also
terminal benefits/pensionary benefits. The power  to  specify  a  date  from
which the revision of pay scales or terminal  benefits/pensionary  benefits,
as the case may be, shall take effect is a concomitant of  the  said  power.
So long as such date is specified in  a  reasonable  manner,  i.e.,  without
bringing about a  discrimination  between  similarly  situated  persons,  no
interference is called for by the court in that behalf. It appears  that  in
the Calcutta Corporation, a pension scheme  was  in  force  prior  to  1914.
Later, that scheme appears to have been given  up  and  the  Provident  Fund
Scheme introduced under the Provident Fund  Scheme,  a  certain  amount  was
deducted from the salary of the employees every month and  credited  to  the
Fund. An equal  amount  was  contributed  by  the  employer  which  too  was
credited to the Fund. The total amount to the credit of the employee in  the
Fund was paid to him on the date of his retirement. The employees,  however,
were demanding the introduction of a pension  scheme.  The  demand  fell  on
receptive years in the year 1977… maybe because in that-year the Left  Front
Government  came  to  power  in  that  State,  as  suggested  by  the   writ
petitioners. The State Government appointed  a  Commission  to  examine  the
said demand and to recommend the necessary  measures  in  that  behalf.  The
three members constituting  the  Commission  differed  with  each  other  in
certain particulars.  The  Government  examined  their  recommendations  and
accepted them with certain modifications in the year 1981. After  processing
the matter through relevant departments, the  Regulations  were  issued  and
published  in  the  year  1982.  In  the  above  circumstances,  the   State
Government thought that it would be appropriate to give effect to  the  said
Regulations on and from April 1, 1977 i.e., the first day of  the  financial
year in which the Pay Commission was appointed by the Government  —  a  fact
which could not have been unknown to the Corporation  employees.  We  cannot
say that the Government acted unreasonably in specifying the said  date.  It
may also be said that, that was the year in which the Left Front  came  into
power in that  State,  but  does  not  detract  from  the  validity  of  the
aforesaid reasons assigned by  the  State  in  its  counter-affidavit  filed
before the Division Bench of the High Court. We are not  in  agreement  with
the opinion expressed by the High Court that the  reasons  assigned  by  the
State Government are neither relevant nor acceptable.
8. In this context, it may be remembered that the  power  of  the  State  to
specify a date with effect from which, the Regulations framed,  or  amended,
as the case may be, shall come into force is unquestioned.  A  date  can  be
specified both prospectively as well as retrospectively. The  only  question
is whether the prescription of the date is unreasonable  or  discriminatory.
Since we have found that the prescription  of  the  date  in  this  case  is
neither arbitrary nor unreasonable, the  complaint  of  discrimination  must
fail.
9. Now coming to the argument of Sri P.P. Rao  that  the  Regulations  bring
about an unreasonable classification between similarly placed employees,  we
must say that we are not impressed by it.  It  is  not  submitted  that  the
Corporation had no power to give retrospective effect  to  the  Regulations.
It was within the power  of  the  Corporation  to  enforce  the  Regulations
either prospectively or with retrospective effect from  such  date  as  they
might specify. Of course, as repeatedly held by this Court,  in  such  cases
the State cannot, as the expression goes, pick a date out  of  its  hat.  It
has to prescribe the date in a reasonable manner, having regard to  all  the
relevant  facts  and  circumstances.  Once  this  is   done,   question   of
discrimination does not arise. Reference in this behalf may also be  had  to
the decision of this Court in Sushma  Sharma  v. State  of  Rajasthan,  1985
Supp.  SCC  45,  a  decision  of  the   Division   Bench   comprising   E.S.
Venkataramiah and Sabyasachi Mukharji, JJ.”

It was pointed out,  that  the  determination  rendered  in  the  above  two
judgments has been reiterated by this Court in State of Rajasthan  v.  Amrit
Lal Gandhi, (1997) 2 SCC 342.  Last of  all,  learned  counsel  invited  the
Court’s attention to R.R. Verma  v.  Union  of  India,  (1980)  3  SCC  402,
wherefrom reliance was placed on the following:-
“5. The last point raised by Shri Garg was that the Central  Government  had
no power to review  its  earlier  orders  as  the  rules  do  not  vest  the
government with any such power. Shri Garg relied  on  certain  decisions  of
this  Court  in  support  of  his  submission:  Patel  Narshi  Thakershi  v.
Pradyumansinghji Arjunsinghji, (1971)  3  SCC  844;  D.N.  Roy  v. State  of
Bihar, (1970) 3 SCC 119, and State of Assam v. J.N.  Roy  Biswas,  (1976)  1
SCC 234. All the cases cited by Shri Garg are  cases  where  the  government
was exercising quasi-judicial power vested in them by  statute.  We  do  not
think that the principle that the power  to  review  must  be  conferred  by
statute either specifically or by necessary  implication  is  applicable  to
decisions purely of an administrative nature. To  extend  the  principle  to
pure administrative decisions would indeed lead to  untoward  and  startling
results. Surely, any government must be free to  alter  its  policy  or  its
decision in administrative matters. If they are  to  carry  on  their  daily
administration they cannot be hidebound by the  rules  and  restrictions  of
judicial procedure though of course they are bound  to  obey  all  statutory
requirements and also  observe  the  principles  of  natural  justice  where
rights of parties  may  be  affected.  Here  again,  we  emphasise  that  if
administrative decisions are reviewed, the decisions taken after review  are
subject to judicial  review  on  all  grounds  on  which  an  administrative
decision may be questioned in a court. We see no force  in  this  submission
of the learned counsel. The appeal is, therefore, dismissed.”

20.    Mr.  R.  Venkataramni,  learned  senior  counsel,  supplemented   the
submissions advanced  by  Mr.  P.P.  Rao.   In  his  opening  statement,  he
endorsed the submissions advanced by Mr. P.P. Rao, and accordingly,  adopted
the same.
21.   In addition, it was contended, that ‘the 1999 Scheme’  was  introduced
for  the  first  time  on  29.10.1999,  with  retrospective  effect  -  from
1.4.1999.  It was asserted, that through ‘the 1999 Scheme’, it was  proposed
to supplement the post-retiral financial benefits of employees,  engaged  in
corporate bodies, in the State of Himachal  Pradesh.   It  was  urged,  that
employees  of  corporate  bodies,  were  hitherto  before,   recipients   of
Contributory Provident  Fund  (CPF),  as  the  sole  post-retiral  financial
benefit.  It was submitted, that ‘the 1999 Scheme’,  required  employees  of
corporations to switch  over  from  the  CPF  scheme,  by  exercising  their
option.  And, such of the employees who did not exercise any  option  (under
the provisions of ‘the 1999 Scheme’), were also  deemed  to  have  exercised
their option for the said scheme, on the expiry  of  the  period  specified.
It was highlighted, that the grant of pension under ‘the 1999  Scheme’,  was
based on the operation of the scheme.  Stated  differently,  the  contention
was, that the right to receive pension emerged from ‘the 1999  Scheme’,  and
not from the option exercised by an employee, under the said scheme.
22.   Insofar as the operation of ‘the 1999 Scheme’  is  concerned,  it  was
submitted, that the employer’s  contribution  to  the  CPF  account  of  the
employee (including interest which had accrued thereon) upto 31.3.1999,  was
transferred to the State Government, so as to constitute  the  corpus  fund,
to be administered and maintained by the Finance  Department  of  the  State
Government, which would make ‘the 1999 Scheme’, self-financing.   The  above
submission, was drawn from a collective reading of paragraphs 4(b) and 5  of
‘the 1999 Scheme’.   It  was  further  contended,  that  an  employee’s  own
contribution to the CPF, i.e. the subscription  amount  contributed  by  the
employee to his own CPF account, was to be  retained  in  his  GPF  account.
The instant employee’s contribution, was to be  disbursed  to  him,  at  the
time of his retirement, as GPF.  As such,  it  was  pointed  out,  that  the
contributions made by the employees, from  out  of  their  own  funds,  were
unaffected by ‘the 1999 Scheme’.
23.   It was therefore highlighted by  learned  counsel,  that  the  present
controversy has nothing to do  with  an  employee’s  contribution,  but  was
limited to the right of  an  employee  to  claim  pension  under  ‘the  1999
Scheme’.  It was urged, that the exercise of an option to switch  over  from
the CPF scheme, to ‘the 1999 Scheme’, did not result in a vested  right,  to
earn pension.  To support the instant contention, it was pointed  out,  that
one of the pre-conditions for earning  pension,  is  to  have  rendered  the
minimum stipulated qualifying service.  It was submitted,  that  there  were
various  other  similar  conditions,  on  satisfaction  whereof  alone,   an
employee (despite his having exercised an option, to  switch  over  to  ‘the
1999  Scheme’),  would  be  entitled  to  pensionary  benefits,  after   his
retirement.  It was, therefore asserted,  that  the  crystalisation  of  the
right for a legitimate claim for pension, would accrue  on  satisfaction  of
all  the  postulated  conditions,  and  till  the  fulfillment  of  all  the
conditions, the mere exercise  of  option,  to  switch  over  to  ‘the  1999
Scheme’, would not result in vesting a right  in  the  respondent-employees,
to receive pension.
24.   In order to effectively project the assertion canvassed  by  him,  the
learned counsel highlighted, that the exercise of option  by  the  employees
who were engaged in corporations in the State of Himachal Pradesh,  did  not
result in the employees having in any  manner,  altered  their  position  to
their disadvantage.  It was averred, that the employees did not  forego  any
pre-existing better or higher benefit,  while  exercising  their  option  to
switch over to  ‘the  1999  Scheme’.   Based  cumulatively  on  the  factual
position projected above, it  was  urged,  that  it  was  not  open  to  the
employees of corporations in the State of Himachal  Pradesh,  to  call  into
question,  the  repeal  of  ‘the  1999   Scheme’,   through   the   impugned
notification dated 2.12.2004.
25.   In order to canvass the above  proposition,  that  rights  which  were
contingent upon the occurrence of  an  event,  could  not  be  described  as
vested rights, reliance  was  placed  on  Howrah  Municipal  Corporation  v.
Ganges Rope Co. Ltd., (2004) 1  SCC  663,  and  the  following  observations
recorded therein:-
“37.  The argument advanced on the basis  of  so-called  creation  of vested
right for obtaining sanction on the basis of the Building Rules  (unamended)
as they were on the date of submission of the application and the  order  of
the High Court fixing a period for decision of the  same,  is  misconceived.
The word “vest” is normally used where an immediate fixed right  in  present
or future enjoyment in respect of a  property  is  created.  With  the  long
usage the said word “vest” has also acquired a meaning as  “an  absolute  or
indefeasible right” [see K.J. Aiyer's Judicial Dictionary  (A  Complete  Law
Lexicon), 13th Edn.]. The context in which the respondent Company  claims  a
vested right for sanction and which has been accepted by the Division  Bench
of the High Court, is not a right in relation to  “ownership  or  possession
of any property” for which the expression “vest” is generally used. What  we
can understand from the claim of a “vested right” set up by  the  respondent
Company is that on the basis of the Building Rules, as applicable  to  their
case on the date of making an application for sanction and the fixed  period
allotted by the Court for  its  consideration,  it  had  a  “legitimate”  or
“settled expectation” to obtain the sanction.  In  our  considered  opinion,
such “settled expectation”, if any, did  not  create  any  vested  right  to
obtain sanction. True it is, that the respondent Company which can  have  no
control over the manner of processing of application  for  sanction  by  the
Corporation  cannot  be  blamed  for  delay  but  during  pendency  of   its
application for sanction, if the State Government, in exercise of its  rule-
making power, amended the Building Rules and  imposed  restrictions  on  the
heights  of  buildings  on  G.T.  Road  and  other  wards,   such   “settled
expectation” has been rendered impossible of fulfillment due  to  change  in
law. The claim based on the alleged “vested right” or “settled  expectation”
cannot be set up against statutory provisions which were brought into  force
by the State Government by amending  the  Building  Rules  and  not  by  the
Corporation against whom such “vested right”  or  “settled  expectation”  is
being sought to be enforced. The “vested  right”  or  “settled  expectation”
has been nullified not only by the Corporation but  also  by  the  State  by
amending the Building Rules. Besides this, such a “settled  expectation”  or
the so-called “vested right” cannot be countenanced against public  interest
and convenience which are sought to be served by amendment of  the  Building
Rules and the resolution of the Corporation issued thereupon.”

Based on the conclusions drawn in the  cited  judgment,  it  was  submitted,
that a ‘legitimate’ or a ‘settled expectation’, suggesting  the  possibility
of drawing pension after retirement,  could  not  be  treated  as  a  vested
right.  It was submitted, that the respondent-employees were  not  justified
in raising a claim based on the assumption, that they had  a  vested  right,
or ‘settled expectation’, under  ‘the  1999  Scheme’,  particularly  in  the
light of the fact, that ‘the 1999 Scheme’ had been partly nullified, by  the
notification dated 2.12.2004.
26.   It was  also  the  assertion  of  learned  counsel,  that  the  repeal
notification dated 2.12.2004, had the consequence  of  termination/cessation
of benefits, as would emerge from the analogy of  the  principles  expressed
in Section 6 of the General Clauses Act.  It  was  further  submitted,  that
the requirement of dealing  with  rights  and  liabilities  insofar  as  the
present  controversy  is  concerned,   is   clearly   based   on   a   valid
classification.  It was urged,  that  truly  and  factually,  there  was  no
classification  whatsoever,  inasmuch  as,  the  benefits  under  ‘the  1999
Scheme’ were extended to a miniscule section of the employees, and  excluded
uniformally  an  overwhelming  majority  of  employees.    Learned   counsel
questioned the veracity of the  conclusion  drawn  by  the  High  Court,  by
reading down the repeal notification dated 2.12.2004, for the  reason,  that
the same would deprive pensionary rights to those employees, who  had  opted
for ‘the 1999 Scheme’,  and  had  retired  after  2.12.2004,  as  also,  the
employees who were already in service when ‘the 1999  Scheme’  was  notified
on 29.10.1999, and had become members  of  that  scheme,  and  were  due  to
retire after 2.12.2004.  It was pointed out, that  the  above  determination
at the hands of the High Court, would have the effect of ‘the  1999  Scheme’
remaining in place, till such time  as  employees  engaged  in  corporations
upto 2.12.2004 eventually retired on attaining the  age  of  superannuation.
In the above view of the matter, it was asserted, that  in  the  manner  the
legality of the issue has been determined  by  the  High  Court,  ‘the  1999
Scheme’ which was  repealed  on  2.12.2004,  would  actually  and  factually
continue to be operational, for a further period of approximately 20  years,
by which time alone, employees  engaged  prior  to  the  notification  dated
2.12.2004, would retire from service.
27.   It was also the contention of learned counsel,  that  the  confinement
of the  pensionary  benefits  under  ‘the  1999  Scheme’,  to  such  of  the
employees,  who  had  retired  from  the  concerned  corporations,   between
1.4.1999 and 2.12.2004, could  not  be  invalidated  because  the  right  to
receive pension stood crystalised and vested in them in terms  of  paragraph
4 of ‘the 1999 Scheme’.  It was submitted, that a  statutory  classification
cannot  be  set   aside,   when   there   is   overwhelming   justification,
demonstrating a valid basis, therefor.  The repeal of ‘the 1999 Scheme’  was
based on financial constraints, which had not been legitimately  repudiated.
 Insofar as the instant aspect of the matter is concerned, learned  counsel,
in the first instance, placed reliance on State of Rajasthan  v.  Amrit  Lal
Gandhi (supra), and our attention was invited to the following  observations
recorded therein:-
“16.  Applying the ratio of the aforesaid decisions to the present case,  we
find no justification for the High Court having substituted the date of 1-1-
1986 in lieu of 1-1-1990. It is  evident  that  for  introducing  a  pension
scheme, which envisaged financial implications, approval  of  the  Rajasthan
Government was required. In the letter of 16-4-1991, written  to  the  Vice-
Chancellors of  different  universities  of  Rajasthan,  it  was  stated  as
follows:
“As per the  direction  in  regard  to  the  aforesaid  subject,  the  State
Government has decided to introduce Pension Scheme in  the  Universities  of
the State w.e.f. 1-1-1990. In this regard the State Legislature  has  passed
University Pension Rules and General Provident  Fund  Rules.  Therefore,  by
enclosing a copy of University Pension  Regulations  and  General  Provident
Fund Regulations with  this  letter,  it  is  requested  that  by  obtaining
approval of the  competent  body  or  Syndicate  of  the  University,  these
Regulations  be  implemented  in  the  University  together  and   necessary
information regarding implementation be intimated.”
17.   The Syndicate and Senate of the University, when  they  had  forwarded
their recommendations in 1986, did not contain a specific date  with  effect
from  which  the  pension  scheme  was  to   be   made   applicable.   Their
recommendations were subject to approval. The approval was  granted  by  the
Government, after the State Legislature had passed  the  University  Pension
Rules and General Provident Fund Rules. The Government  had  stated  in  its
affidavit before the High Court that the justification of the  cut-off  date
of 1-1-1990 was “wholly  economic”.  It  cannot  be  said  that  the  paying
capacity is not a relevant or valid consideration while fixing  the  cut-off
date. The University could, in 1991, validly frame  Pension  Regulations  to
be made applicable prospectively. It, however, chose to  give  them  limited
retrospectivity so as to cover a larger number of employees by  taking  into
account the financial  impact  of  giving  retrospective  operation  to  the
Pension Regulations. It was decided that employees retiring on or after 1-1-
1990 would be able to exercise the  option  of  getting  either  pension  or
provident fund. Financial impact of  making  the  Regulations  retrospective
can be the sole consideration while fixing a cut-off date. In  our  opinion,
it cannot be said that this cut-off date was fixed  arbitrarily  or  without
any reason. The High Court  was  clearly  in  error  in  allowing  the  writ
petitions and substituting the date of 1-1-1986 for 1-1-1990.”

For the same proposition, reliance was also placed in Union of India  v.  R.
Sarangapani, (2000) 4 SCC 335, and our attention was drawn to the  following
observations recorded therein:-
“11.  One more aspect which we want to emphasise is that the applicants  who
were appointed to the  technical  posts  and  the  other  persons  who  were
appointed to the non-technical posts  are  not  on  the  same  footing.  The
nature of their jobs was different, the qualifications for appointment  were
different and the training period was to be longer for the technical  staff.
It was obviously necessary that those  who  were  to  occupy  the  technical
posts should have a longer period of training than those who were to  occupy
the non-technical posts. The training period for the  former  was  one  year
while the training period for the latter was only three  months.  Naturally,
the non-technical personnel could therefore  be  appointed  earlier  to  the
technical  personnel  even  if  both  groups  were  selected  at  the   same
selection. Therefore, in view  of  the  nature  of  the  qualifications  and
nature of the posts and functions and duties, no equality in  the  dates  of
accrual of the increments could ever have  been  claimed  by  the  technical
personnel comparing themselves to the  non-technical  persons,  by  invoking
Article 14.
12.   If, however, the Government thought it  fit  to  bring  some  sort  of
equalisation in the matter of  commencement  of  their  increments,  it  was
obviously by way of a sheer concession and was not as a matter of right  nor
was it to avoid any violation of any principles of  equality  under  Article
14. In fact, the very official memorandum of  the  Government  dated  22-10-
1990 stated that under the Fundamental Rule 26 read with Rule 9(6)(a)(i)  it
was only in cases of probationers and apprentices  where  such  appointments
were followed by a  confirmation  that  the  said  period  of  probation  or
apprenticeship would be counted for the purpose of scale of pay attached  to
the posts. This principle would “not” as per the Rules be applicable to  the
training period. However, during the meetings of the National Council  (JCM)
it was represented that where the training period was long, as in  the  case
of technical personnel, the disparity would become perpetual. Therefore,  it
is obvious that the concession was not based on Article 14  nor  was  it  on
the basis of any rule but was clearly based only  upon  the  fact  that  the
training period of technical personnel was longer and  the  disparity  would
continue perpetually if  these  groups  were  selected  at  the  same  time.
Therefore, Government considered initially to bring their increment  on  par
with effect from 1-1-1990 and later on it felt that the grievance  could  be
rectified with  effect  from  1-1-1986  as  mentioned  above,  the  date  of
commencement of the recommendations of the Fourth  Pay  Commission.  It  is,
therefore, clear that the Government decided to extend the  benefit  in  the
abovesaid manner, even though parties had no right to the same either  under
Article 14 or under  the  Rules  and  the  date  was  mainly  based  on  the
financial burden. It was open to the Government to decide, having regard  to
the budgetary provision, as to what extent it could go and whether it  could
fix a cut-off date which  was  co-terminus  with  the  commencement  of  the
recommendation of the  Fourth  Pay  Commission,  namely,  1-1-1986.  On  the
peculiar facts of this case the said date was perfectly  valid  because  the
only consideration was the  financial  burden  of  the  State  and  not  any
principle of equality.”

28.   In order to  canvass  the  proposition  noticed  hereinabove,  learned
counsel  also  placed  reliance  on,  ‘A  Treatise  on  the   Constitutional
Limitations’,  authored  by  Thomas  M.  Cooley  (Indian  Reprint  of  2005,
Hindustan  Law  Book  Company,  Calcutta),  and  invited  our  attention  to
following observations recorded in Chapter XI, bearing the heading – Of  The
Protection To Property By ‘The Law Of The Land’:-
“The chief restriction is that vested rights must not be disturbed;  but  in
its application as a shield of protection, the term “vested rights”  is  not
used in any narrow or  technical  sense,  as  importing  a  power  of  legal
control merely, but rather  as  implying  a  vested  interest  which  it  is
equitable the government should  recognize,  and  of  which  the  individual
cannot be deprived without injustice.
And before proceeding further, it may be well to consider, in the  light  of
the reported cases, what is a vested  right  in  the  constitutional  sense,
that we may the better judge how far the general laws of the  State  may  be
changed, and how far special provisions may be  made  without  coming  under
condemnation.  Every man holds all he possesses, and looks  forward  to  all
he hopes for, through the aid and protection of the laws; but as changes  of
circumstances and of public opinion, as well  as  other  reasons  of  public
policy, are all the time calling for changes in the laws, and these  changes
must more or less affect the value and  stability  of  private  possessions,
and strengthen or destroy well-founded hopes; and as the power to make  very
many of them must be conceded, it is apparent that many rights,  privileges,
and exemptions which usually pertain to ownership under a  particular  state
of the law, and many reasonable expectations, cannot be regarded  as  vested
rights in any legal sense.  In many cases the courts,  in  the  exercise  of
their ordinary jurisdiction, cause the property vested in one person  to  be
transferred to another, either through a statutory power, or  by  the  force
of their judgments or decrees, or by compulsory conveyances.   If  in  these
cases the court has jurisdiction, they proceed in accordance  with  the  law
of the land, and the right of one man is divested  by  way  of  enforcing  a
higher and better right in another.  Of these cases we  do  not  propose  to
speak; as constitutional questions cannot well  arise  in  regard  to  them,
unless they be attended by circumstances of irregularity which are  supposed
to take them out of the operation of the general rule.   All  vested  rights
are held subject to the laws  for  the  enforcement  of  public  duties  and
private contracts, and for the punishment of  wrongs;  and  if  they  become
divested through the  operation  of  these  laws,  it  is  only  by  way  of
enforcing the obligations of justice and good  order.   What  we  desire  to
arrive at now, is the meaning of the term “vested rights”, when employed  by
way of indicating the interests of which one cannot be deprived by the  mere
force of legislative enactment, or by any other than  the  recognized  modes
of transferring title against the consent of the owner,  to  which  we  have
alluded.”

Based  on  the  submissions  recorded  hereinabove,  it  was  sought  to  be
concluded, that the  respondent-employees  had  no  vested  right  to  claim
pension under ‘the 1999 Scheme’, and that,  it  was  not  open  to  them  to
assail the partial repeal of ‘the  1999  Scheme’,  vide  notification  dated
2.12.2004.
29.   In the process of repudiating the submissions advanced  at  the  hands
of  the  appellants,  Mr.  Guru  Krishna  Kumar,  learned   senior   counsel
representing  the  respondent-employees,  drew  our  attention  to   certain
factual aspects of the matter, which according to him, needed to be kept  in
mind, while determining the veracity of the challenge raised  by  the  State
Government.  It was pointed out, that  all  the  respondent-employees,  were
already in the employment of corporate bodies,  in  the  State  of  Himachal
Pradesh, on the date  ‘the  1999  Scheme’  was  introduced  –  on  1.4.1999.
Learned counsel asserted, that it was not disputed  at  the  behest  of  the
State  Government,  that  all  the  respondent-employees  were  entitled  to
benefits under ‘the 1999 Scheme’, either  on  account  of  having  exercised
their option to be governed by ‘the  1999  Scheme’,  or  by  virtue  of  the
deeming provision expressed in paragraph 2(2) of ‘the 1999 Scheme’.  It  was
asserted, that all the employees who  came  to  be  governed  by  ‘the  1999
Scheme’, constituted a homogenous class.  Inasmuch as, the  employees  whose
right to claim pension under ‘the  1999  Scheme’  has  not  been  disturbed,
despite the repeal notification dated 2.12.2004, and those  whose  right  to
draw pension has been taken away, cannot be  distinguished  in  any  manner,
except  on  the  basis  of  the  cut-off  date,  expressed  in  the   repeal
notification, dated 2.12.2004.  It was contended, that merely  because  some
of the employees  had  retired  prior  to  2.12.2004,  and  the  respondent-
employees had retired after 2.12.2004, cannot be accepted  as  a  legitimate
basis, to treat them differentially.  It was asserted, that the  mandate  of
paragraph  1(2)  of  ‘the  1999  Scheme’  extended  pensionary  benefits  to
employees engaged in corporate bodies, in the State of Himachal Pradesh,  in
accordance with the provisions laid down under the  Central  Civil  Services
(Pension) Rules, 1972,  and  the  Central  Civil  Services  (Commutation  of
Pension) Rules, 1981 “… as amended  and  adopted  by  the  Himachal  Pradesh
Government for the State Government employees, save  as  otherwise  provided
in this scheme”.  In the above view  of  the  matter,  it  was  asserted  on
behalf of the  respondent-employees,  that  the  division  of  a  homogenous
class, so as to deprive one set of employees benefits, which still  remained
extended to another set of employees, was clearly unsustainable in law.   It
was pointed out with some emphasis, that the High Court had taken  conscious
notice of the fact, that ‘the 1999  Scheme’  was  introduced  by  the  State
Government, after due deliberation by all concerned stake holders, and  upon
approval by the Chief Minister and his Cabinet.  In the  factual  background
highlighted hereinabove, it was urged, that denial  of  pensionary  benefits
to one set of employees, out  of  a  homogenous  class,  was  arbitrary  and
discriminatory, and as  such,  violative  of  the  principles  enshrined  in
Articles 14 and 16 of  the  Constitution  of  India.   Based  on  the  above
factual background, it was urged, that the High Court  was  fully  justified
in reading down the repeal notification dated 2.12.2004,  so  as  to  extend
the benefit of ‘the 1999 Scheme’ to all employees who either opted  for,  or
were otherwise entitled to pensionary rights, under ‘the 1999 Scheme’.
30.    Learned  counsel  for   the   respondent-employees,   contested   the
submission  advanced  by  learned   counsel   for   the   appellants,   that
subscription to ‘the 1999 Scheme’ by employees engaged  in  corporations  in
the State of Himachal Pradesh, did not create a vested right  in  them.   It
was submitted, that a mere subscription to ‘the 1999 Scheme’, by  exercising
their option to be governed by the same,  created  a  vested  right  in  the
respondent-employees.  In this behalf it was pointed  out,  that  retirement
on attaining the age of the  superannuation,  was  relevant,  only  for  the
purpose of the accrual of a  cause  of  action,  for  raising  a  claim  for
pension (under ‘the 1999 Scheme’).  Learned  counsel,  while  acknowledging,
that a right to claim pension would arise only when the  concerned  employee
attained the age  of  superannuation,  yet  submitted,  that  the  moment  a
contribution earlier payable to the employees as CPF  on  their  retirement,
was diverted to the corpus fund maintained by the Finance Department of  the
State Government, the same created a contingent right in each  one  of  them
(under ‘the 1999 Scheme’) to claim pension.   It  was  therefore  submitted,
that there was no justification in the contention advanced on behalf of  the
appellants, that the action of the respondent-employees in opting  for  ‘the
1999 Scheme’, did not alter their  position  adversely,  with  reference  to
their erstwhile vested right (under the Employees  Provident  Funds  Scheme,
1995).  In order to support his submission, that a vested right  accrued  to
the  respondent-employees,  when  they  subscribed  to  ‘the  1999  Scheme’,
learned counsel placed reliance on U.P.  Raghavendra  Acharya  v.  State  of
Karnataka, (2006) 9 SCC  630,  and  drew  our  attention  to  the  following
observations recorded therein:-
“3.   It is not in dispute that the revised scales of pay as recommended  by
the Pay Revision Committee became applicable to the appellants  with  effect
from 1-1-1986. It is also not in dispute that the UGC  scales  of  pay  were
applicable to them. The Government of Karnataka, by a  letter  dated  17-12-
1993, directed that the matter relating to the fixation of  pension  on  the
basis of UGC pay scales would be governed  by  Rule  296  of  the  Karnataka
Civil Services Rules (hereinafter referred to  as  “the  Rules”),  providing
for computation of emoluments for the purpose of pension and gratuity  of  a
government servant. In the said letter it was stated:
“The term ‘emoluments’ has been defined and  redefined  from  time  to  time
whenever pension has been revised by executive orders. The  term  emoluments
for purpose  of  pensionary  benefits  as  defined  in  GO  dated  17-8-1987
includes among other things the last pay drawn. It is, therefore,  clarified
that the pay drawn by the teachers of degree colleges  in  respect  of  whom
UGC scales have been extended by GO No. ED 88 UNI 88 dated 30-3-1990  w.e.f.
1-1-1986 and who have opted to UGC scales of pay,  the  last  pay  drawn  by
them in UGC scales of pay among other things may be  treated  as  emoluments
for purpose of pensionary benefits under GO No. FD 20 SRS 87 (I) dated 17-8-
1987.”
***              ***              ***
9.    However, para 27-A was inserted thereto  in  respect  of  revision  of
pensionary benefits, which is to the following effect:
“27-A. Revision of pensionary benefits.—(i) UGC scales as revised from  1-1-
1996 have been linked to the index level of  1510  points  inasmuch  as  the
revised pay scale structure includes the DA admissible  as  on  1-1-1996  to
the extent of 138% of basic pay. As  on  1-1-1996  the  pensionary  benefits
under the State Government had not been revised. The revised pay  scales  of
the State Government employees came into force from 1-4-1998 by merging  the
DA as on 1-1-1996. The pensionary benefits were also simultaneously  revised
w.e.f. 1-4-1998. Therefore, the revised pay drawn in the UGC pay scales  for
the period from 1-1-1996 up to 31-3-1998 shall not be  taken  as  emoluments
for the purpose of pensionary benefits. Accordingly,—
(a)   In respect of teachers drawing UGC pay scales who have retired  during
the period from 1-1-1996 to  31-3-1998,  they  shall  be  eligible  for  the
benefit of the fixation of pay and arrears under the revised UGC  scales  of
pay only. There shall not be any change in their  pensionary  benefits  with
reference to the  revised  UGC  pay  and  the  retirement  benefits  already
sanctioned  in  the  pre-revised  UGC  pay  scales  will  not  undergo   any
modifications. However, they shall be entitled to the  benefit  of  fixation
of revised pension/family pension as contemplated in GO No. FD (Spl.) 2  PET
99 dated 15-2-1999 only w.e.f. 1-4-1998. Para 6 of GO No. FD  (Spl.)  2  PET
99 dated 15-2-1999 stands modified to this extent.
(b)   In respect of teachers drawing UGC pay scales and who have  issued  on
or after 1-4-1998, the pay drawn in the revised  UGC  pay  scales  shall  be
counted for the purpose of pensionary benefits and the orders  revising  the
pensionary benefits vide GO No. FD (Spl.) 2 PET 99 dated 15-2-1999 shall  be
made applicable.”
***              ***              ***
23.   The stand of the State of Karnataka that the pensionary  benefits  had
been conferred on the appellants w.e.f. 1-4-1998 on  the  premise  that  the
benefit of the revision of scales of pay  to  its  own  employees  had  been
conferred from 1-1-1998, in our opinion, is  wholly  misconceived.  Firstly,
because the employees of the State of Karnataka and the appellants,  in  the
matter of grant of benefit of revised scales of pay, do  not  stand  on  the
same footing as revised scales of pay had  been  made  applicable  to  their
cases from a different date. Secondly, the appellants  had  been  given  the
benefit of the revised scales  of  pay  w.e.f.  1-1-1996.  It  is  now  well
settled that a notification  can  be  issued  by  the  State  accepting  the
recommendations of the Pay Revision Committee with retrospective  effect  as
it was beneficent to the employees. Once  such  a  retrospective  effect  is
given to the recommendations of the Pay Revision  Committee,  the  employees
concerned despite their reaching the age of superannuation  in  between  the
said dates and/or the date of issuance of the notification would  be  deemed
to be getting the said scales of pay as  on  1-1-1996.  By  reason  of  such
notification, as the appellants had been deprived of a  vested  right,  they
could not have been deprived therefrom and that too by reason  of  executive
instructions.
***              ***              ***
25.   Pension, as is well known, is not a bounty. It  is  treated  to  be  a
deferred salary. It is akin to right of property. It is correlated  and  has
a nexus with the  salary  payable  to  the  employees  as  on  the  date  of
retirement.
***              ***              ***
28.   The impugned orders furthermore are opposed to  the  basic  principles
of law inasmuch as by reason of executive instructions  an  employee  cannot
be deprived of a vested or accrued right. Such a right to  draw  pension  to
the extent of 50% of the emoluments, computed in terms of the  rules  w.e.f.
1-1-1996, vested in the appellants in terms of government notification  read
with Rule 296 of the Rules.”

Based on the above judgment, it was pointed out,  that  the  right  to  draw
revised pension under the Karnataka Civil Service  Rules,  was  held  to  be
vested in the concerned employees, from the date of  revision  of  the  pay-
scales.  It was pointed out, that while calculating pensionary benefits,  it
was imperative for the employer to take into consideration, the  actual  pay
drawn by the employees, at the time of  their  retirement.   Accordingly  it
was held, that the action of the State Government in granting  revised  pay-
scales with retrospective effect (with effect from 1.1.1996), but  extending
the benefit of revised pay for calculating pension, only  with  effect  from
31.3.1998, was not sustainable in  law.   Inasmuch  as,  employees  who  had
retired between 1.1.1996 and 31.3.1998 would be prejudicially affected.   On
the same proposition, learned counsel placed  reliance  on  D.S.  Nakara  v.
Union of India,  (1983)  1  SCC  305,  and  invited  our  attention  to  the
following observations made therein:-
“20.  The antequated notion of pension being a bounty, a gratuitous  payment
depending upon the sweet will or grace of the employer not  claimable  as  a
right and, therefore, no right to pension can be enforced through Court  has
been swept under the carpet  by  the  decision  of  the  Constitution  Bench
in Deokinandan Prasad v. State of Bihar, (1971)  2  SCC  330,  wherein  this
Court authoritatively ruled that pension is a right and the  payment  of  it
does not depend upon the discretion of the Government  but  is  governed  by
the rules and a government servant coming within those rules is entitled  to
claim pension. It was further held  that  the  grant  of  pension  does  not
depend upon anyone's discretion. It is only for the purpose  of  quantifying
the amount having regard to service and other allied matters that it may  be
necessary for the authority to pass an order to that effect  but  the  right
to receive pension flows to the officer not because of any  such  order  but
by  virtue  of  the  rules.   This   view   was   reaffirmed   in State   of
Punjab v. Iqbal Singh, (1976) 2 SCC 1”.

Reference was also made to Chairman, Railway Board  v.  C.R.  Rangadhamaiah,
(1997) 6 SCC 623,  wherefrom  our  attention  was  drawn  to  the  following
observations:-
“24.  In  many  of  these  decisions  the  expressions  “vested  rights”  or
“accrued rights” have been used while striking down the impugned  provisions
which had been given retrospective  operation  so  as  to  have  an  adverse
effect in the  matter  of  promotion,  seniority,  substantive  appointment,
etc., of the employees. The said expressions have been used in  the  context
of a right flowing under the relevant rule which was sought  to  be  altered
with effect from an anterior date  and  thereby  taking  away  the  benefits
available under the rule in force at that time. It has been held  that  such
an amendment having retrospective operation which has the effect  of  taking
away a benefit already available to the employee under the existing rule  is
arbitrary, discriminatory and  violative  of  the  rights  guaranteed  under
Articles 14 and 16 of the Constitution. We are unable  to  hold  that  these
decisions are not in consonance with the  decisions  in Roshan  Lal  Tandon,
AIR 1967 SC 1889, B.S. Yadav, AIR 1969 SC  118,  and Raman  Lal  Keshav  Lal
Soni, (1983) 2 SCC 33.
25.   In these cases we are  concerned  with  the  pension  payable  to  the
employees after their retirement. The respondents were no longer in  service
on the date of issuance of the impugned  notifications.  The  amendments  in
the rules are not restricted in their application in futuro. The  amendments
apply to employees who had already retired and were no longer in service  on
the date the impugned notifications were issued.
26.   In Deokinandan Prasad v. State of Bihar, (1971) 2 SCC 330, decided  by
a Constitution Bench it has been laid down: (SCC p. 343, para 31)
“31. … pension is not to be treated as a bounty payable on  the  sweet  will
and pleasure of the Government and that the right to superannuation  pension
including its amount is a valuable right vesting in a  government  servant.”
[p. 152]
                                                         (emphasis supplied)
In that case the right to receive pension  was  treated  as  property  under
Articles 31(1) and 19(1)(f) of the Constitution.
27.   In D.S. Nakara v. Union of India, (1983) 1 SCC 305, this Court,  after
taking note of the decision in Deokinandan Prasad (supra),  has  said:  (SCC
p. 323, paras 28 and 29)
“28. Pension to civil employees of the Government and the defence  personnel
as administered in India appears to be a compensation for  service  rendered
in the past. However, as held in Dodge v. Board of Education, 302 US  74,  a
pension is closely akin to wages in that it consists of payment provided  by
an employer, is paid  in  consideration  of  past  service  and  serves  the
purpose of helping the recipient meet the expenses of living.
                                     ***
29. … Thus the pension  payable  to  a  government  employee  is  earned  by
rendering long and efficient service and therefore  can  be  said  to  be  a
deferred portion of the compensation or for service rendered.”
***              ***              ***
30.   The respondents in these cases are employees who had retired after  1-
1-1973 and before  5-12-1988.  As  per  Rule  2301  of  the  Indian  Railway
Establishment Code they are entitled  to  have  their  pension  computed  in
accordance with Rule 2544 as it stood at the time of  their  retirement.  At
that time the said rule prescribed  that  running  allowance  limited  to  a
maximum of 75% of the other emoluments should be taken into account for  the
purpose of calculation of average emoluments for computation of pension  and
other retiral benefits. The said right of the respondent-employees  to  have
their pension computed on the basis of their average emoluments  being  thus
calculated is being taken away by the amendments introduced in Rule 2544  by
the impugned notifications dated 5-12-1988 inasmuch  as  the  maximum  limit
has been reduced from 75% to 45% for the period from 1-1-1973  to  31-3-1979
and to 55% from 1-4-1979 onwards. As a result the amount of pension  payable
to the respondents in accordance with the rules which were in force  at  the
time of their retirement has been reduced.
31.   In Salabuddin Mohamed Yunus v. State of A.P.,  (1984)  Supp  SCC  399,
the appellant was employed in the service of  the  former  Indian  State  of
Hyderabad prior to coming into  force  of  the  Constitution  of  India.  On
coming into force  of  the  Constitution  the  appellant  continued  in  the
service of that State  till  he  retired  from  service  on  21-1-1956.  The
appellant claimed that he was entitled to be  paid  the  salary  of  a  High
Court Judge from 1-10-1947 and also claimed that he was entitled to  receive
pension of Rs.1000 a month in the Government of India  currency,  being  the
maximum pension admissible under the rules. The said claim of the  appellant
was negatived by the Government. He filed a writ petition in the High  Court
of Andhra Pradesh. During  the  pendency  of  the  said  writ  petition  the
relevant rule was amended by notification dated 3-2-1971 with  retrospective
effect from 1-10-1954 and the expression “Rs.1000 a month” in clause (b)  of
sub-rule (1) of Rule 299 was substituted  by  the  expression  “Rs.857.15  a
month”. This amendment was made in exercise of the power  conferred  by  the
proviso to Article 309 read with Article 313 of the Constitution.  The  said
amendment was struck down by this Court as invalid and  inoperative  on  the
ground that  it  was  violative  of  Articles  31(1)  and  19(1)(f)  of  the
Constitution. Relying upon the decision  in Deokinandan  Prasad (supra),  it
was held: (SCC p. 406, para 6)
“6. … The fundamental right to receive pension according  to  the  rules  in
force on the date of  his  retirement  accrued  to  the  appellant  when  he
retired from service. By making a retrospective amendment to the  said  Rule
299(1)(b) more than fifteen years after that right had accrued to him,  what
was done  was  to  take  away  the  appellant's  right  to  receive  pension
according to the rules in force on the date of  his  retirement  or  in  any
event to curtail and abridge that right. To that extent, the said  amendment
was void.”
32.   It is no doubt true that on 5-12-1988 when the impugned  notifications
were issued, the rights guaranteed under Articles 31(1)  and  19(1)(f)  were
not available since the said provisions in the  Constitution  stood  omitted
with effect from 20-6-1979  by  virtue  of  the  Constitution  (Forty-fourth
Amendment) Act, 1978. But Notifications Nos. GSR 1143 (E) and GSR  1144  (E)
have  been  made  operative  with  effect   from   1-1-1973   and   1-4-1979
respectively on which dates the rights guaranteed under Articles  31(1)  and
19(1)(f) were available. Both the notifications insofar as  they  have  been
given retrospective operation are, therefore, violative of the  rights  then
guaranteed under Articles 19(1) and 31(1) of the Constitution.
33.   Apart  from  being  violative  of  the  rights  then  available  under
Articles 31(1) and 19(1)(f), the impugned amendments, insofar as  they  have
been given  retrospective  operation,  are  also  violative  of  the  rights
guaranteed under Articles 14 and 16 of the Constitution on the  ground  that
they are unreasonable and arbitrary since the said amendments in  Rule  2544
have the effect of reducing the amount of pension that  had  become  payable
to employees who had already retired from service on the  date  of  issuance
of the impugned notifications, as per the provisions contained in Rule  2544
that were in force at the time of their retirement.”

Based  on  the  above  cited  judgments,  it   was   submitted,   that   the
determination rendered by the High Court in the impugned judgment, that  the
respondent-employees  acquired  a  vested  right,  the   moment   they   had
subscribed to ‘the 1999 Scheme’, was unexceptionable.
31.   Learned  counsel  for  the  respondent-employees  also  contested  the
submission advanced on behalf of the appellants, that the right  to  receive
pension accrues to an employee, on the date on which he attains the  age  of
superannuation, and not earlier.  On the instant aspect  of  the  matter  it
was submitted, that even though  pension  can  formally  be  claimed  by  an
employee only on his retirement, the seeds for a claim to pension are  sown,
and the foundation for receipt of pension is  laid,  the  very  moment  from
which  an  employee  commences  to  render  qualifying  service.    It   was
submitted, that based  on  having  acquired  a  minimum  qualifying  service
postulated under the rules, an employee’s claim eventually  crystalises  for
entitlement to pension, on attaining the  age  of  superannuation.   It  was
contended, that since past service rendered by an employee, constitutes  the
basis for grant of pension, every day of service rendered  by  an  employee,
has  to  be  taken  into  consideration,  for  computing  pension.   It  was
accordingly urged, that every  day  of  service  rendered  by  an  employee,
furthers the right in the employee to earn and  receive  pension.   For  the
aforesaid reasons, according to learned counsel,  pension  has  always  been
considered as deferred-wages for services rendered.  It was  asserted,  that
with effect from  the  date  of  commencement  of  qualifying  service,  the
concerned employee is treated to have an inherent vested right, for a  claim
to pension.  In  order  to  substantiate  the  instant  contention,  learned
counsel placed reliance on the D.S. Nakara case  (supra),  and  invited  our
attention to the following observations recorded therein:-
“46.  By our approach, are we making the scheme retroactive? The  answer  is
emphatically in the negative. Take  a  government  servant  who  retired  on
April 1, 1979. He would be governed by the liberalised  pension  scheme.  By
that time he had put in qualifying  service  of  35  years.  His  length  of
service  is  a,  relevant  factor  for  computation  of  pension.  Has   the
Government made it retroactive, 35 years backward compared to the case of  a
Government servant who retired on 30th March, 1979?  Concept  of  qualifying
service takes note of length of service, and pension quantum  is  correlated
to qualifying service. Is it retroactive  for  35  years  for  one  and  not
retroactive  for  a  person  who  retired  two  days  earlier?  It  must  be
remembered  that  pension  is  relatable  to  qualifying  service.  It   has
correlation to the  average  emoluments  and  the  length  of  service.  Any
liberalisation would pro tanto be retroactive in the  narrow  sense  of  the
term. Otherwise it is always prospective. A statute is not  properly  called
a retroactive statute because a part of the requisites  for  its  action  is
drawn from a time antecedent to its passing, (see  Craies  on  Statute  Law,
sixth edition, p. 387). Assuming  the  Government  had  not  prescribed  the
specified date and thereby provided that those retiring  pre  and  post  the
specified date would all be governed  by  the  liberalised  pension  scheme,
undoubtedly, it would be both prospective and retroactive. Only the  pension
will have to be recomputed in the  light  of  the  formula  enacted  in  the
liberalised pension scheme and effective from the date  the  revised  scheme
comes into force. And beware that it is not a  new  scheme,  it  is  only  a
revision of existing scheme. It is not a  new  retiral  benefit.  It  is  an
upward revision of an existing benefit. If it was a wholly  new  concept,  a
new retiral benefit, one could have appreciated an argument that  those  who
had already retired could not expect it. It could have been  urged  that  it
is an incentive to attract the fresh recruits. Pension is a reward for  past
service. It is undoubtedly a condition of service but not  an  incentive  to
attract new entrants because if it was  to  be  available  to  new  entrants
only, it would be prospective at such distance of  thirty-five  years  since
its introduction. But it covers all those in  service  who  entered  thirty-
five years back. Pension is thus not an incentive  but  a  reward  for  past
service. And a revision  of  an  existing  benefit  stands  on  a  different
footing than a new retiral benefit. And even in case of new retiral  benefit
of gratuity under the Payment of Gratuity Act, 1972 past service  was  taken
into consideration. Recall at this stage the method adopted when  pay-scales
are revised. Revised pay-scales are introduced  from  a  certain  date.  All
existing employees are brought on  to  the  revised  scales  by  adopting  a
theory of fitments and increments for past service. In other words,  benefit
of revised scale is not limited to those who  enter  service  subsequent  to
the date fixed for introducing revised scales but the  benefit  is  extended
to all those in service prior to that date. This is just and  fair.  Now  if
pension as we view it, is some kind of retirement wages  for  past  service,
can it be denied to those who retired earlier, revised  retirement  benefits
being available to future retirees only. Therefore, there  is  no  substance
in the contention that the court by its approach would be making the  scheme
retroactive, because it is implicit in theory of wages.”

Based on the observations extracted above, it was  submitted,  that  it  was
not open to the State to contend, that  a  vested  right  would  be  created
under ‘the 1999 Scheme’, only on the date of retirement.  Since pension  has
been recognized as deferred-wages for past services, payable on  retirement,
according to learned counsel, the moment an  employee  is  enrolled  on  the
pension scheme,  his  right  to  claim  pension,  must  be  deemed  to  have
materialized.
32.   Relying on certain  paragraphs  of  ‘the  1999  Scheme’  (referred  to
above), it was submitted, that the appellants have erroneously  treated  the
date of retirement, as the date on which the right  to  pension  accrued  to
the employees.  In this behalf it was pointed out, that the cause of  action
to receive  pension  would  accrue  to  an  employee  on  the  date  of  his
retirement.  However, the right to receive pension crystalises, at  the  end
of every successive day, and at the end of every successive  month,  and  at
the end of every successive year.  It was pointed out, that  it  crystalises
and further crystalises, giving rise to an eventual claim for  pension.   It
was accordingly pointed out, that the date of retirement  had  been  legally
perceived, as the date on which the cause of action arose to an employee  to
claim pension.  Accordingly it was submitted, that the  date  of  retirement
was relevant only for the  limited  purpose  of  determining  the  cause  of
action, to receive pension.  For this, learned  counsel  place  reliance  on
Asger Ibrahim Amin v. Life Insurance Corporation of India, (2015)  10  SCALE
639, and invited our attention to the following observations:-
“3.   On 8.8.1995, that is post the promulgation by the  Respondent  of  the
Pension Rules, the Appellant enquired from the  Respondent  whether  he  was
entitled to pension under the Pension Rules, which has  been  understood  by
the Respondent as a representation for pension; the Respondent replied  that
the request of the Appellant cannot be acceded to. The  Appellant  took  the
matter no further but has averred that in 2000, prompted by news in a  Daily
and Judgments of a High Court and a Tribunal, he  requested  the  Respondent
to reconsider his case for pension. This request  has  remained  unanswered.
It was in 2011 that he sent a legal notice to the  Respondent,  in  response
to which the Respondent reiterated its  stand  that  the  Appellant,  having
resigned from service, was not eligible to claim pension under  the  Pension
Rules. Eventually, the  Appellant  filed  a  Special  Civil  Application  on
29.3.2012 before the High Court, which was dismissed  by  the  Single  Judge
vide Judgment dated 5.10.2012. The LPA of the Appellant also  got  dismissed
on the grounds of the delay of almost 14  years,  as  also  on  merits  vide
Judgment dated 1.3.2013, against which the  Appellant  has  approached  this
Court.
4.    As regards the issue of delay  in  matters  pertaining  to  claims  of
pension, it has already been opined by this  Court  in  Union  of  India  v.
Tarsem Singh, (2008) 8 SCC 648, that in cases of  continuing  or  successive
wrongs, delay and laches or limitation will not thwart the claim so long  as
the claim, if allowed, does  not  have  any  adverse  repercussions  on  the
settled third-party rights. This Court held:
“7.   To summarise, normally,  a  belated  service  related  claim  will  be
rejected on the ground of delay  and  laches  (where  remedy  is  sought  by
filing a writ  petition)  or  limitation  (where  remedy  is  sought  by  an
application to the Administrative Tribunal). One of the  exceptions  to  the
said rule is cases relating to a continuing wrong. Where a  service  related
claim is based on a continuing wrong, relief can be granted  even  if  there
is a long delay in seeking remedy, with reference to the date on  which  the
continuing wrong commenced, if such continuing wrong  creates  a  continuing
source of injury. But there  is  an  exception  to  the  exception.  If  the
grievance is in respect  of  any  order  or  administrative  decision  which
related to or affected several others also, and  if  the  reopening  of  the
issue would affect the settled rights of third parties, then the claim  will
not be  entertained. For  example,  if  the  issue  relates  to  payment  or
refixation of pay or pension, relief may be granted in spite of delay as  it
does not affect the rights of third  parties.  But  if  the  claim  involved
issues relating to seniority or promotion,  etc.,  affecting  others,  delay
would render the claim stale  and  doctrine  of  laches/limitation  will  be
applied. Insofar as the consequential relief of recovery of  arrears  for  a
past period is concerned, the principles  relating  to  recurring/successive
wrongs will apply. As a consequence,  the  High  Courts  will  restrict  the
consequential relief relating to arrears  normally  to  a  period  of  three
years prior to the date of filing of the writ petition.”
We respectfully concur with these  observations  which  if  extrapolated  or
applied to the factual matrix of the present case would have the  effect  of
restricting the claim for pension,  if  otherwise  sustainable  in  law,  to
three years previous to when it was raised in a judicial forum. Such  claims
recur month to month and would not stand extinguished on the application  of
the laws of prescription, merely because the legal remedy pertaining to  the
time barred part of it has become unavailable. This is too  well  entrenched
in our jurisprudence, foreclosing any fresh consideration.

Reliance was also placed on the decision of this Court in  State  of  Madhya
Pradesh v. Yogendra  Shrivastava,  (2010)  12  SCC  538,  wherefrom  learned
counsel emphasized on the following observations:-
“17.  The appellants contended that the  claims  were  therefore  barred  by
limitation. It was pointed out that the  respondents  were  paid  NPA  at  a
fixed rate as stipulated in the appointment orders  and  NPA  was  increased
only when it was revised by the government orders from time  to  time;  that
the respondents accepted such NPA without protest; and that therefore,  they
cannot, after periods varying from 5 to 15 years, challenge the fixation  of
NPA or contend that they are entitled to NPA at a higher rate, that  is  25%
of their pay.
18.   We cannot agree. Where the issue relates to  payment  or  fixation  of
salary or any allowance, the challenge is not barred by  limitation  or  the
doctrine of laches, as the denial of benefit occurs  every  month  when  the
salary is paid, thereby giving rise to a fresh cause  of  action,  based  on
continuing wrong. Though the lesser payment may  be  a  consequence  of  the
error that was committed at the time of appointment, the claim for a  higher
allowance in accordance with the  Rules  (prospectively  from  the  date  of
application) cannot be rejected  merely  because  it  arises  from  a  wrong
fixation made several years prior to the claim for correct payment.  But  in
respect of grant of consequential relief of  recovery  of  arrears  for  the
past period, the principle  relating  to  recurring  and  successive  wrongs
would apply. Therefore the consequential relief of payment of  arrears  will
have to be restricted to a period of three years prior to the  date  of  the
original application. [See: M.R. Gupta v. Union of India, 1995 (5) SCC  628,
and Union of India v. Tarsem Singh, 2008 (8) SCC 648]”.

It was, therefore, the contention of learned counsel  for  the  respondents,
that the foundation to claim  pension,  accrued  in  the  employees  of  all
corporate bodies in  the  State  of  Himachal  Pradesh  (including  all  the
respondent-employees herein), the very moment they came to  be  enrolled  in
‘the 1999 Scheme’.  It was submitted, that all existing  employees  who  had
opted for pension or were deemed to have opted for pension,  had  vested  in
themselves the right to pension when they would retire  from  service.   All
employees who came  to  be  engaged  by  corporations  in  the  State,  from
1.4.1999 up to 1.12.2004, were likewise vested with  the  right  to  receive
pension,  because  of  the  fact,  that  at  the  very  inception  of  their
employment, they became members of ‘the 1999  Scheme’,  and  the  period  of
service rendered by them would likewise constitute qualifying  service,  for
pension.  It was therefore submitted, that there  was  a  clear  distinction
between two contingencies, firstly, the date on which a  claim  for  pension
can be stated to have vested in the employee, and  the  date  on  which  the
employee earns a right  to  receive  pension.   Insofar  as  the  former  is
concerned, it was submitted, that the moment  qualifying  service  commences
to add up, a vested right to receive pension is created.   For  the  latter,
having  rendered  the  postulated  qualifying  service  (on  the   date   of
superannuation), gives rise to a cause of action to receive pension.  It  is
this fine distinction which  according  to  learned  counsel,  needs  to  be
examined and has been  overlooked  during  the  course  of  the  submissions
advanced on behalf of the appellant-State.
33.   Insofar as the issue of financial unviability of ‘the 1999 Scheme’  is
concerned, it was submitted on behalf of the respondent-employees, that  the
State Government was estopped in law, from raising such  a  plea.   In  this
behalf it  was  pointed  out,  that  the  Law  Department  and  the  Finance
Department of the State Government, had advised, against  the  retrospective
withdrawal  of  ‘the  1999  Scheme’.   If  the  advice  had  been  accepted,
according to learned counsel, persons similarly  situated,  as  the  private
respondents, would have remained entitled  to  receive  pension  under  ‘the
1999  Scheme’.   Additionally  it   was   contended,   that   in   identical
circumstances, the State Government  had  repealed  the  provisions  of  the
Central Civil Services (Pension) Rules, 1972, as were  applicable  to  State
Government employees, through a similar notification, dated  15.5.2003.   It
was highlighted,  that  the  aforesaid  repeal  notification,  was  given  a
prospective  effect,  inasmuch  as,  employees  similarly  situated  as  the
respondent-employees herein, who had not retired on the date of  the  repeal
notification, were allowed to be governed  by  the  Central  Civil  Services
(Pension) Rules, 1972.  At the cost of clarification, it  was  pointed  out,
that the  repeal  notification  dated  15.5.2003,  had  the  effect  of  not
depriving pensionary rights to any of the existing employees.  Based on  the
above  contentions,  it  was  submitted,  that  the  action  of  the   State
Government,  in  depriving  the  respondent-employees  of  their  pensionary
rights, must be treated as based on an arbitrary exercise of power,  and  as
such, was liable to  be  considered  as  violative  of  Article  14  of  the
Constitution of India.
34.   It was also the contention of  learned  counsel  for  the  respondent-
employees, that pension was akin to the right of property, postulated  under
article 300A of the Constitution.   For  the  instant  proposition,  learned
counsel placed reliance on the decision rendered in State  of  Jharkhand  v.
Jitendra Kumar Srivastava, (2013) 12 SCC 210, and invited our  attention  to
the following observations recorded therein:-
“8.   It  is  an  accepted  position  that  gratuity  and  pension  are  not
bounties. An employee earns these benefits by dint of his long,  continuous,
faithful and un-blemished service. Conceptually it is so  lucidly  described
in D.S. Nakara and Ors. v. Union of India, (1983) 1 SCC 305, by D.A.  Desai,
J., who spoke for the Bench, in  his  inimitable  style,  in  the  following
words: (SCC pp. 319-20, paras 18-20)
“18.  The approach of the Respondents raises a vital and none  too  easy  of
answer, question as to why pension is paid. And why was it  required  to  be
liberalised? Is the employer, which expression will include even the  State,
bound to pay pension? Is there any obligation on  the  employer  to  provide
for the erstwhile employee even after the contract of  employment  has  come
to an end and the employee has ceased to render service?
19.   What is a  pension?  What  are  the  goals  of  pension?  What  public
interest or purpose, if any, it seeks to serve? If it  does  seek  to  serve
some  public  purpose,  is  it  thwarted  by  such  artificial  division  of
retirement pre and post a certain date? We need seek  answer  to  these  and
incidental questions so as to render just justice between  parties  to  this
petition.
20.   The antiquated notion of pension being a bounty a  gratuitous  payment
depending upon the sweet will or grace of the employer not  claimable  as  a
right and, therefore, no right to pension can be enforced through Court  has
been swept under the carpet by the decision of  the  Constitution  Bench  in
Deoki Nandan Prasad v. State of Bihar and Ors., (1971) 2  SCC  330,  wherein
this Court authoritatively ruled that pension is a right and the payment  of
it does not depend upon the discretion of the Government but is governed  by
the rules and a Government servant coming within those rules is entitled  to
claim pension. It was further held  that  the  grant  of  pension  does  not
depend upon anyone's discretion. It is only for the purpose  of  quantifying
the amount having regard to service and other allied maters that it  may  be
necessary for the authority to pass an order to that effect  but  the  right
to receive pension flows to the officer not because of any  such  order  but
by virtue of the rules. This view was reaffirmed  in  State  of  Punjab  and
Anr. v. Iqbal Singh, (1976) 2 SCC 1”.
It is thus hard earned benefit which accrues to an employee and  is  in  the
nature of "property". This right to property cannot be  taken  away  without
the due process  of  law  as  per  the  provisions  of  Article 300A of  the
Constitution of India.
xxx              xxx              xxx
13.   A reading of Rule 43(b) makes it abundantly clear that even after  the
conclusion  of  the  departmental  inquiry,  it  is  permissible   for   the
Government to withhold pension etc. only when a finding is  recorded  either
in departmental inquiry  or  judicial  proceedings  that  the  employee  had
committed grave misconduct in  the  discharge  of  his  duty  while  in  his
office.  There  is  no  provision  in  the  rules  for  withholding  of  the
pension/gratuity when such departmental proceedings or judicial  proceedings
are still pending.
14.   The right to receive pension was recognized as a right to property  by
the Constitution Bench judgment of  this  Court  in  Deokinandan  Prasad  v.
State of Bihar, (1971)  2  SCC  330,  as  is  apparent  from  the  following
discussion: (SCC pp. 342-43, paras 27-33)
“27.  The last question to be considered, is, whether the right  to  receive
pension  by  a  Government  servant  is   property,   so   as   to   attract
Articles 19(1)(f) and 31(1) of the Constitution. This question falls  to  be
decided in order to consider  whether  the  writ  petition  is  maintainable
under Article 32. To this aspect, we have already adverted  to  earlier  and
we now proceed to consider the same.
28.   According to the Petitioner the right to receive pension  is  property
and the Respondents by an executive order dated  12-6-1968  have  wrongfully
withheld his pension.  That  order  affects  his  fundamental  rights  under
Articles 19(1)(f) and 31(1) of the  Constitution.  The  Respondents,  as  we
have already indicated, do not dispute the right of the  Petitioner  to  get
pension, but for the  order  passed  on  5-8-1996.  There  is  only  a  bald
averment in the counter-affidavit that no question of any fundamental  right
arises for consideration.  Mr. Jha, learned  Counsel  for  the  Respondents,
was not prepared to take up the position that the right to  receive  pension
cannot be considered to be property under any  circumstances.  According  to
him, in this case, no order has been passed by the State  granting  pension.
We understood the learned Counsel to urge that if the State  had  passed  an
order granting pension and later on resiles  from  that  order,  the  latter
order may be considered to affect the Petitioner's right regarding  property
so as to attract Articles 19(1)(f) and 31(1) of the Constitution.
29.   We are not inclined to accept the contention of  the  learned  Counsel
for the Respondents. By a  reference  to  the  material  provisions  in  the
Pension Rules, we have already indicated that the grant of pension does  not
depend upon an order being passed by the authorities to that effect. It  may
be that for the purposes of quantifying the  amount  having  regard  to  the
period of service and other allied matters, it  may  be  necessary  for  the
authorities to pass an order to  that  effect,  but  the  right  to  receive
pension flows to an officer not because of the said order but by  virtue  of
the rules. The rules, we have already pointed  out,  clearly  recognise  the
right  of  persons  like  the  petitioners  to  receive  pension  under  the
circumstances mentioned therein.
xxx              xxx              xxx
33.   Having due regard to the above decisions, we are of the  opinion  that
the  right  of  the  Petitioner  to  receive  pension  is   property   under
Article 31(1) and by a mere executive  order  the  State  had  no  power  to
withhold the  same.  Similarly,  the  said  claim  is  also  property  under
Article 19(1)(f) and  it  is  not  saved  by  clause  (5)   of   Article 19.
Therefore,  it  follows  that  the  order  dated  12-6-1968,   denying   the
petitioner right to receive pension affects the  fundamental  right  of  the
petitioner under Articles 19(1)(f) and 31(1) of  the  Constitution,  and  as
such the writ petition under Article 32 is  maintainable.  It  may  be  that
under the Pension Act (23 of 1871) there is a  bar  against  a  civil  court
entertaining any suit relating to the matters mentioned therein.  That  does
not stand in the way of writ of  mandamus  being  issued  to  the  State  to
properly consider the  claim  of  the  petitioner  for  payment  of  pension
according to law.”
16.   The fact remains that there is an imprimatur to  the  legal  principle
that the right to receive pension is recognized as a  right  in  "property".
Article 300-A of the Constitution of India reads as under:
“300-A. Persons not to be deprived of property save by  authority  of  law.-
No person shall be deprived of his property save by authority of law.”
Once we proceed on that premise, the answer to the question posed by  us  in
the beginning of this judgment becomes  too  obvious.  A  person  cannot  be
deprived of this  pension  without  the  authority  of  law,  which  is  the
Constitutional mandate enshrined in Article 300-A of  the  Constitution.  It
follows that attempt of the Appellant to take away  a  part  of  pension  or
gratuity or even leave encashment without any statutory provision and  under
the umbrage of administrative instruction cannot be countenanced.”

For the same proposition, reliance was placed on the decision of this  Court
in the  U.P.  Raghavendra  Acharya  case  (supra).   Learned  counsel  while
seeking to adopt the conclusions drawn by  this  Court  in  the  above  case
asserted, that the subscription to the pensionary scheme  by  itself,  would
create a vested right in the respondent-employees,  to  draw  pension  under
‘the 1999 Scheme’.
35.   At this juncture, learned counsel for  the  respondent-employees  also
placed reliance on the U.P. Raghavendra Acharya case  (supra),  and  invited
the Court’s attention to the following:-
“19.  The fact that the appellants herein were treated to be on a  par  with
the holders of similar posts in government colleges is  neither  denied  nor
disputed. The appellants indisputably are governed  by  the  UGC  scales  of
pay. They are entitled to the pensionary benefits also. They had been  given
the benefits of the revision of scales  of  pay  by  the  10th Pay  Revision
Committee w.e.f. 1-1-1986.  The  pensionary  benefits  payable  to  them  on
attaining the age of superannuation or death were also stated  to  be  on  a
par with the employees of the State Government. The State of  Karnataka,  as
noticed hereinbefore, for all intent and purport, has treated  the  teachers
of the government aided colleges and the regional  engineering  colleges  on
the one hand and the teachers of the colleges run by  the  State  itself  on
the other hand on a par. Even the financial rules were  made  applicable  to
them in terms of the notifications, applying the rule  of  incorporation  by
reference.  Although Rule 296 of the Rules per se may not be  applicable  so
far as the appellants  are  concerned,  it  now  stands  admitted  that  the
provisions thereof have been applied to the case of the appellants also  for
the purpose of computation of pensionary benefits.  Therefore  there  cannot
be any doubt whatsoever that the term "Emoluments" as contained in Rule  296
of the Rules would also apply to the case of the  appellants.  Rule  296  of
the Rules reads as under:
“296.        In  respect  of  retirement  or  death  while  in  service   of
government  servants  on  or  after  first  day  of  July,  1993,  the  term
‘emoluments’ for the purpose of this Chapter means, the basic pay  drawn  by
the government servant in the scale of pay applicable to  the  post  on  the
date of retirement or  death  and  includes  the  following,  but  does  not
include pay and allowance drawn from a source other  than  the  Consolidated
Fund of the State,-
xxx              xxx              xxx
Note:- (a)  Basic  pay  means  the  pay  drawn  in  the  time-scale  of  pay
applicable to the post immediately before retirement or death.”
xxx              xxx              xxx
22.   The State while implementing the new scheme for payment  of  grant  of
pensionary benefits to its employees, may  deny  the  same  to  a  class  of
retired employees who were  governed  by  a  different  set  of  rules.  The
extension of the benefits can also be denied to a class of employees if  the
same is permissible in law. The case  of  the  appellants,  however,  stands
absolutely on a different footing. They had been  enjoying  the  benefit  of
the revised scales of pay. Recommendations have been  made  by  the  Central
Government as  also  the  University  Grants  Commission  to  the  State  of
Karnataka to extend the benefits of the  Pay  Revision  Committee  in  their
favour. The pay in their case had been revised in 1986 whereas  the  pay  of
the employees of the State of Karnataka was revised in  1993.  The  benefits
of the recommendations of the Pay Revision Committee w.e.f. 1-1-1996,  thus,
could not have been denied to the appellants.
23.   The stand of the State of Karnataka that the pensionary  benefits  had
been conferred on the appellants w.e.f. 1-4-1998 on  the  premise  that  the
benefit of the revision of scales of pay  to  its  own  employees  had  been
conferred from 1-1-1998, in our opinion, is  wholly  misconceived.  Firstly,
because the employees of the State of Karnataka and the appellants,  in  the
matter of grant of benefit of revised scales of pay, do  not  stand  on  the
same footing as revised scales of pay had  been  made  applicable  to  their
cases from a different date. Secondly, the appellants  had  been  given  the
benefit of the revised scales  of  pay  w.e.f.  1-1-1996.  It  is  now  well
settled that a notification  can  be  issued  by  the  State  accepting  the
recommendations of the Pay Revision Committee with retrospective  effect  as
it was beneficent to the employees. Once  such  a  retrospective  effect  is
given to the recommendations of the Pay Revision  Committee,  the  employees
concerned despite their reaching the age of superannuation  in  between  the
said dates and/or the date of issuance of the notification would  be  deemed
to be getting the said scales of pay as  on  1-1-1996.  By  reason  of  such
notification, as the appellants had been derived of  a  vested  right,  they
could not have been deprived therefrom and that too by reason  of  executive
instructions.
24.   The contention of the State that the matter relating to the  grant  of
pensionary benefits vis-à-vis the revision in the scales of  pay  stands  on
different footing, thus, must be rejected.
25.   Pension, as is well known, is not a bounty. It  is  treated  to  be  a
deferred salary. It is akin to right of property. It is co-related  and  has
a nexus with the  salary  payable  to  the  employees  as  on  the  date  of
retirement.
26.   These appeals involve the question of revision of pay  and  consequent
revision in pension and not the grant of pension for the  first  time.  Only
the modality of  computing  the  quantum  of  pension  was  required  to  be
determined in terms of the notification issued by the  State  of  Karnataka.
For the said purpose, Rule 296 of the Rules was made applicable.  Once  this
rule became applicable, indisputably the computation of pensionary  benefits
was required to be carried out in terms thereof. The Pension Rules  envisage
that pension should be calculated only on the basis of the  emoluments  last
drawn. No order, therefore, could be issued which would be  contrary  to  or
inconsistent therewith. Such emoluments were to be reckoned  only  in  terms
of the statutory rules. If the State  had  taken  a  conscious  decision  to
extend  the  benefit  of  the  UGC  pay  scales  w.e.f.  1-1-1996,  to   the
appellants, allowing  them  to  draw  their  pay  and  allowances  in  terms
thereof, we fail to see any reason as to why the pensionary  benefits  would
not be extended to them from the said date. 
xxx              xxx              xxx
28.   The impugned order furthermore is opposed to the basic  principles  of
law inasmuch as by reason of executive instructions an  employee  cannot  be
deprived of a vested or accrued right. Such a right to draw pension  to  the
extent of 50% of the emoluments, computed in terms of the rules, w.e.f. 1-1-
1996, vested in the appellants in  terms  of  government  notification  read
with Rule 296 of the Rules.”

36.   It was also the contention of  learned  counsel  for  the  respondent-
employees, that the present  controversy  needs  to  be  examined  from  the
perspective, that the respondent-employees did not  make  any  endeavour  to
claim pension as a matter of parity with Government employees, in the  State
of Himachal Pradesh.  It was submitted, that legally such a claim would  not
be sustainable, because civil servants in the  State  of  Himachal  Pradesh,
and employees of Government owned corporations in  the  State,  can  not  be
considered as entitled to  the  same  monetary  benefits.   It  was  however
pointed out, that insofar as  the  present  controversy  is  concerned,  the
State of Himachal Pradesh at its own, had granted  parity  to  employees  of
Government owned corporations on the subject  of  pension,  with  Government
employees in the  State.   Examined  in  the  above  context,  according  to
learned counsel, it is apparent that the right of  employees  of  Government
owned corporations, in the State  of  Himachal  Pradesh,  on  the  issue  of
pension, stood conceded in their favour, on the basis of ‘the 1999  Scheme’.
 It was in the above view of  the  matter,  that  learned  counsel  for  the
respondent-employees asserted, that the revocation of a  benefit  which  the
State Government conceded to employees  of  Government  owned  corporations,
was per se arbitrary, and as such, not sustainable in law.
37.    Learned  counsel  for  the  respondent-employees  raised  a  plea  of
discrimination  as  well.   It  was  submitted,  that  through  the   repeal
notification dated 2.12.2004, ‘the 1999 Scheme’ was sought to  be  withdrawn
for one set of employees, and was sought to be retained for another  set  of
employees.  In this behalf it was submitted, that the action  of  the  State
Government in  fixing  the  date  of  retirement,  as  a  cut-off  date  for
withdrawing or sustaining pensionary benefits, is  clearly  unacceptable  in
law.  In this behalf it was pointed out, that this  Court  on  a  number  of
occasions held, that the date of retirement, cannot  be  a  valid  criterion
for classification.  It was  submitted,  that  the  fortuitous  circumstance
(date) of retirement, by a day earlier or a  day  later  (than  the  cut-off
date),  would  result  in  discriminatory  consequences,  for  persons   who
constitute a homogenous class.  It was  contended,  that  whilst  ‘the  1999
Scheme’ was in operation, all employees of State owned corporations who  had
opted for the same, constituted a homogenous class, and there  could  be  no
division to segregate such a homogenous class, so as  to  extend  pensionary
benefits to one set of employees, and to revoke the same, for  another.   In
order to support the above contention, learned counsel for  the  respondents
placed reliance on the D.S. Nakara case (supra) and drew  our  attention  to
the following observations recorded therein:-
“42.  If it  appears  to  be  undisputable,  as  it  does  to  us  that  the
pensioners for the purpose of pension  benefits  form  a  class,  would  its
upward revision permit a homogeneous class  to  be  divided  by  arbitrarily
fixing an eligibility criteria unrelated to purpose of revision,  and  would
such  classification  be   founded   on   some   rational   principle?   The
classification has to be  based,  as  is  well  settled,  on  some  rational
principle and the rational principle must have nexus to the  objects  sought
to be achieved. We have set  out  the  objects  underlying  the  payment  of
pension. If the State considered it  necessary  to  liberalise  the  pension
scheme, we find no rational principle behind it for granting these  benefits
only to those who retired subsequent to  that  date  simultaneously  denying
the same to those who retired prior to that date. If the liberalisation  was
considered  necessary  for  augmenting  social  security  in  old   age   to
government servants then those who retired earlier cannot be worst off  than
those  who  retire  later.  Therefore,  this   division   which   classified
pensioners into two classes is not based on any rational  principle  and  if
the rational principle is the one of dividing  pensioners  with  a  view  to
giving something more to persons  otherwise  equally  placed,  it  would  be
discriminatory. To illustrate, take two persons,  one  retired  just  a  day
prior and another a day just succeeding the specified  date.  Both  were  in
the same pay bracket, the average emolument was the same and  both  had  put
in equal number of years of service. How does a fortuitous  circumstance  of
retiring a day earlier or a day later will permit totally unequal  treatment
in the matter of pension? One  retiring  a  day  earlier  will  have  to  be
subject to ceiling of Rs.8100 p.a. And average emolument to  be  worked  out
on 36 months’ salary while the other will have a ceiling of  Rs.12,000  p.a.
and average emolument will be computed on the  basis  of  last  ten  months’
average. The artificial division stares into face and is  unrelated  to  any
principle and whatever principle, if there be any, has absolutely  no  nexus
to the objects sought to be achieved by liberalising the pension scheme.  In
fact this arbitrary division has  not  only  no  nexus  to  the  liberalised
pension scheme but it is counter productive and runs counter  to  the  whole
gamut of pension scheme. The equal  treatment  guaranteed  in  Article 14 is
wholly violated inasmuch as the pension rules being statutory in  character,
since the specified date, the rules accord differential  and  discriminatory
treatment to equals in the matter of commutation of  pension.  A  48  hours’
difference in matter of retirement would have a traumatic  effect.  Division
is thus both arbitrary and unprincipled. Therefore the  classification  does
not stand the test of Article 14.”

On the same proposition, reliance was placed on Union of India v. SPS  Vains
(Retd.), (2008) 9 SCC 125, and the Court’s  attention  was  invited  to  the
following observations:-
“28.  The question regarding creation of different classes within  the  same
cadre on the basis of the doctrine of intelligible differentia having  nexus
with the object to be achieved, has  fallen  for  consideration  at  various
intervals for the High Courts as well as this Court,  over  the  years.  The
said question was taken up by a Constitution  Bench  in  the  case  of  D.S.
Nakara v. Union of India, (1983) 1 SCC 305,  where  in  no  uncertain  terms
throughout the judgment it has been repeatedly observed  that  the  date  of
retirement of an employee cannot form a valid criterion for  classification,
for if that is the criterion those who retired by the end of the month  will
form a class by themselves. In the context of that case,  which  is  similar
to  that  of  the  instant  case,  it  was  held  that   Article 14 of   the
Constitution had been wholly violated, inasmuch as, the Pension Rules  being
statutory in  character,  the  amended  Rules,  specifying  a  cut-off  date
resulted in differential and  discriminatory  treatment  of  equals  in  the
matter of commutation of pension. It was  further  observed  that  it  would
have a traumatic effect on those who retired  just  before  that  date.  The
division which classified  pensioners  into  two  classes  was  held  to  be
artificial and arbitrary  and  not  based  on  any  rational  principle  and
whatever principle, if there was any, had not only no nexus to  the  objects
sought  to  be  achieved  by   amending   the   Pension   Rules,   but   was
counterproductive and ran counter to the very object of the pension  scheme.
It was ultimately held that the classification did not satisfy the  test  of
Article 14 of the Constitution.
29.   The Constitution Bench (in D.S.  Nakara  (supra)),  has  discussed  in
detail the objects of granting pension and we need  not,  therefore,  dilate
any further on the said subject, but the decision in the aforesaid case  has
been consistently referred  to  in  various  subsequent  judgments  of  this
Court, to which we need not refer.  In  fact,  all  the  relevant  judgments
delivered on the subject prior to the decision  of  the  Constitution  Bench
have been considered and dealt with in detail in the  aforesaid  case.   The
directions ultimately given by the Constitution Bench in the  said  case  in
order to resolve the dispute which had arisen, is of  relevance  to  resolve
the dispute in this case also.
30.   However, before we give such directions we must also observe that  the
submissions advanced on behalf of the Union of India cannot be  accepted  in
view of the decision in D.S. Nakara's case (supra). The object sought to  be
achieved was not to create a class within a class, but to  ensure  that  the
benefits of pension were made available to all persons  of  the  same  class
equally. To hold  otherwise  would  cause  violence  to  the  provisions  of
Article 14 of the Constitution. It could not also have  been  the  intention
of the authorities  to  equate  the  pension  payable  to  officers  of  two
different ranks by resorting to the  step  up  principle  envisaged  in  the
fundamental rules in a manner where the  other  officers  belonging  to  the
same cadre would be receiving a higher pension.”

38.   It was therefore asserted on behalf of the respondent-employees,  that
the concept of a cut-off date cannot be adopted, in case of a  repeal  of  a
pension scheme prospectively.  In this behalf  it  was  submitted,  that  it
could not  be  forgotten,  that  consequent  upon  the  respondent-employees
having been enrolled in ‘the 1999 Scheme’, they had  been  deprived  of  the
employer’s share of provident fund (and  the  interest  which  had  accrued,
thereon).  The same ought to be treated as consideration, which passed  from
the respondent-employees to the  State  Government,  consequent  upon  their
enrollment into ‘the 1999  Scheme’.   On  account  of  having  foregone  the
employer’s contribution which was a pre-requisite  for  enrollment  in  ‘the
1999 Scheme’, it  was  submitted,  that  the  respondent-employees  must  be
deemed to have contributed by way of  consideration,  to  earn  the  benefit
which would accrue to them, under ‘the  1999  Scheme’.   Keeping  the  above
legal proposition in mind, it was pointed out, that the action of the  State
Government in depriving the  respondent-employees  of  pensionary  benefits,
while allowing the same to such of the employees,  who  had  retired  on  or
before 2.12.2004, was discriminatory and unsustainable in law.  It was  also
the contention of learned counsel for  the  respondent-employees,  that  the
only situation where a claim for pension under ‘the 1999 Scheme’ could  have
been legally denied, is when a succeeding pension scheme introduced  by  the
employer, postulated better retiral benefits.
39.   Reliance was also placed on Pepsu Road Transport Corporation,  Patiala
v. Mangal Singh, (2011) 11 SCC 702, wherein it has been held as under:-
“48.  The concept of “pension” has also  been  considered  in  Corpus  Juris
Secundum, Vol. 70, at p. 423 as thus:
“A pension is a periodical allowance of money granted by the  government  in
consideration or recognition of meritorious past services,  or  of  loss  or
injury sustained in the public service. A  pension  is  mainly  designed  to
assist the pensioner in providing for his daily wants,  and  it  presupposes
the continued life of the recipient.”

Based on the above, it was the  contention  of  learned  counsel,  that  the
State Governments’ inference, based on the report of  the  Committee,  dated
15.11.2003,  that  ‘the  1999  Scheme’   was   not   viable,   was   clearly
unacceptable.   In  this  behalf,  learned  counsel  invited   the   Court’s
attention to the following observations, recorded in the said report:-
“14.   After  determining  the  magnitude  of  inflows  and  outflows,   the
sustainability of the corpus has been  analysed  assuming  average  interest
income from corpus investment at various levels of interest  over  a  period
of 10 years.  The highest rate of interest has been assumed to be  6.5%  and
the lowest 5.5%.  In each scenario, the net surplus available for  ploughing
back into the pension fund starts  declining  from  the  6th  year  onwards.
This is essentially due to the fact that with dwindling fresh  recruitments,
the pension liabilities will continue to increase over the  years,  but  the
inflows  would  decline  due  to  reduced  contributions.   Details  of  the
calculations are as under:-
      5.5%             Annexure-F
5.75%       Annexure-F-I
6.00%       Annexure-F-II
6.25%       Annexure-F-III
6.50%       Annexure-F-IV”

It was submitted, that there was no legitimate basis for  recording  such  a
conclusion.
40.   It was also the contention  of  learned  counsel,  that  the  judgment
rendered by the High Court, rightly negated the  financial  impact  of  ‘the
1999 Scheme’, because in terms of the conclusions  drawn  in  the  judgment,
the same would not be applicable to future employees.   And  the  deficiency
in  the  financial  resources  was  accordingly  fastened   on   the   State
Government.  On the issue in hand,  it  was  submitted,  that  a  number  of
employees, who became members of ‘the 1999 Scheme’, and would  retire  after
2.12.2004 (i.e. the cut-off date, determined under the repeal  notification,
dated 2.12.2004) is a definite number.  In this behalf it was  pointed  out,
that if the employees, who became members of ‘the 1999 Scheme’,  are  to  be
taken into consideration, there would be 6,730  employees,  who  would  draw
pension on their retirement.   It  was  accordingly  submitted,  that  there
would be no further increase in the liability under ‘the 1999  Scheme’.   In
order to demonstrate that the available funds accumulated on account of  the
employee’s contribution to the EPF/CPF concerned, were  sufficient  to  meet
the liability, to administer the pension scheme, it was submitted, that  the
same has increased from 56 crores in 2003 to 253 crores  in  2015.   It  was
pointed out, that the aforesaid figures emerged, despite the  withdrawal  of
provident fund amounts,  by  a  number  of  employees.   It  was,  therefore
submitted, that payment of pensionary benefits to 6,730 employees, was  well
within the financial reach of the State Government, and that,  the  decision
of the State Government to issue the  repeal  notification,  on  the  ground
that ‘the 1999 Scheme’ was not financially viable, was not acceptable.
41.   It was also the contention of  learned  counsel  for  the  respondent-
employees, that all the State owned corporations were  fully  controlled  by
the Government.  All shares in the  corporations  were  held  by  the  State
Government.  The management of all the  corporations,  was  also  under  the
direct control and  supervision  of  the  Government.   Accordingly  it  was
submitted, that the ultimate authority  in  determining  the  conditions  of
service of the concerned corporations, was vested with the  Government.   In
this behalf, reliance was placed on  Articles  51  and  52  of  Articles  of
Association of the Himachal Pradesh  State  Forest  Development  Corporation
Limited.  It was highlighted that similar Articles of  Association  governed
the other corporations, as well.   It  was  therefore  submitted,  that  the
State  Government,  had  no  business,  to   withdraw   itself,   from   its
responsibility and commitment.
42.   It was, therefore submitted,  that  the  Government  has  consistently
been extending the benefit of similar conditions of  service,  to  employees
of Government owned corporations, as are available to  Government  employees
in the State.  The Government having taken a conscious  decision  to  extend
pensionary benefits to  all  employees  of  Government  owned  corporations,
under ‘the 1999 Scheme’, is clearly precluded  from  withdrawing  the  same,
specially  on  account  of   the   fact,   that   the   corporations   under
consideration, are instrumentalities of the State in terms of Article 12  of
the Constitution of India.  According to learned counsel, ‘the 1999  Scheme’
was liable to be treated  as  a  welfare  measure,  extended  by  the  State
Government to  all  employees,  and  therefore,  it  should  not  shirk  its
responsibility, to fulfill any financial  deficiency  therein,  out  of  the
Government treasury.  In the above view of  the  matter  it  was  submitted,
that  the  impugned  judgment  rendered  by  the  High  Court,  deserved  no
interference.
43.   It was also asserted, that even if it was assumed, that the report  of
the committee, dated 15.11.2003, with reference to the status of the  corpus
fund, is correct, still the same  is  liable  to  be  rejected  because  the
committee had sought views of 17 corporations/boards covered  by  ‘the  1999
Scheme’,  however,  it  received  views  of  7  corporations  only,  namely,
Himachal Pradesh  Agro  Industries  Corporation,  Himachal  Pradesh  Tourism
Development  Corporation,  Himachal  Pradesh  State  Industrial  Development
Corporation,  Himachal   Pradesh   Horticultural   Produce   Marketing   and
Processing  Corporation  Ltd.,  Himachal  Pradesh  Housing  Board,  Himachal
Pradesh State Forest Development Corporation Ltd., and Himachal  Pradesh  SC
& ST Development Corporation.  The  above  corporations  had  expressed  the
opinion, that a unified trust for pension  with  financial  support  of  the
State Government, could  salvage  the  financial  position,  to  enable  the
corpus fund to cater to payment of pension  to  employees  under  ‘the  1999
Scheme’.  It was  therefore  the  contention  of  learned  counsel  for  the
respondents,  that  credence  should  not  be  given  to   the   proposition
propounded at the hands of the State Government, that ‘the 1999 Scheme’  was
not financially viable.
44.   In order to controvert  the  submissions  advanced  at  the  hands  of
learned counsel for the respondent-employees, Mr. P.P. Rao,  learned  senior
counsel emphatically pointed out, that all the judgments relied upon by  the
respondents  were  inapplicable  to  the  present   controversy.    It   was
submitted, that the judgments relied upon, did not deal with the  rights  of
serving employees.  It was pointed out, that a  clear  enunciation  in  this
behalf was recorded by this Court, that the prayers raised at the  hands  of
the respondent-employees, could  only  relate  to  superannuated  personnel.
For the above, learned  counsel  invited  our  attention  to  the  Chairman,
Railway Board  case  (supra),  wherefrom  the  following  observations  were
relied upon:-
“20.  It can, therefore, be said that a rule which operates in futuro so  as
to govern future rights of those already in service cannot  be  assailed  on
the ground of retroactivity as being violative of Articles 14 and 16 of  the
Constitution, but a rule which seeks to reverse  from  an  anterior  date  a
benefit which has been granted or availed of, e.g., promotion or pay  scale,
can  be  assailed  as   being   violative   of   Articles 14 and 16 of   the
Constitution to the extent it operates retrospectively.
xxx              xxx              xxx
25.   In these cases we are  concerned  with  the  pension  payable  to  the
employees after their retirement. The respondents were no longer in  service
on the date of issuance of the impugned  notifications.  The  amendments  in
the rules are not restricted in their application in futuro. The  amendments
apply to employees who had already retired and were no longer in service  on
the date the impugned notifications were issued.
xxx              xxx              xxx
30.   The respondents in these cases are employees who had retired after  1-
1-1973 and before  5-12-1988.  As  per  Rule  2301  of  the  Indian  Railway
Establishment Code they are entitled  to  have  their  pension  computed  in
accordance with Rule 2544 as it stood at the time of  their  retirement.  At
that time the said rule prescribed  that  Running  Allowance  limited  to  a
maximum of 75% of the other emoluments should be taken into account for  the
purpose of calculation of average emoluments for computation of pension  and
other retiral benefits. The said right of the respondent-employees  to  have
their pension computed on the basis of their average emoluments  being  thus
calculated is being taken away by the amendments introduced in Rule 2544  by
the impugned notifications dated 5-12-1988 inasmuch  as  the  maximum  limit
has been reduced from 75% to 45% for the period from 1-1-1973  to  31-3-1979
and to 55% from1-4-1979 onwards. As a result the amount of  pension  payable
to the respondents in accordance with the rules which were in force  at  the
time of their retirement has been reduced.
xxx              xxx              xxx
33.   Apart  from  being  violative  of  the  rights  then  available  under
Articles 31(1) and 19(1)(f), the impugned amendments, insofar as  they  have
been given  retrospective  operation,  are  also  violative  of  the  rights
guaranteed under Articles 14 and 16 of the Constitution on the  ground  that
they are unreasonable and arbitrary since the said amendments in  Rule  2544
have the effect of reducing the amount of pension that  had  become  payable
to employees who had already retired from service on the  date  of  issuance
of the impugned notifications, as per the provisions contained in Rule  2544
that were in force at the time of their retirement.
34.   The learned Additional Solicitor General has, however, submitted  that
the impugned amendments cannot be regarded as arbitrary for the reason  that
by the reduction of the maximum limit in respect of Running  Allowance  from
75% to 45% for the period 1-1-1973 to 31-3-1974 and  to  55%  from  1-4-1979
onwards, the total amount of pension payable to the employees has  not  been
reduced. The submission of the learned Additional Solicitor General is  that
since the pay scales had been revised under the 1973 Rules with effect  from
1-1-1973, the maximum limit of 45% or 55%  of  the  Running  Allowance  will
have to be calculated on the basis of the revised pay scales  while  earlier
the maximum limit of 75% of Running Allowance was being  calculated  on  the
basis of unrevised pay scales and, therefore, it cannot be said  that  there
has been any reduction in the amount of pension payable to  the  respondents
as a result of the impugned amendments in Rule 2544 and it  cannot  be  said
that their rights have been prejudicially affected in  any  manner.  We  are
unable to agree. As indicated earlier,  Rule  2301  of  the  Indian  Railway
Establishment Code prescribes in express terms that  a  pensionable  railway
servant's claim to pension is regulated by the rules in force  at  the  time
when he resigns or  is  discharged  from  the  service  of  Government.  The
respondents  who  retired  after  1-1-1973  but   before   5-12-1988   were,
therefore, entitled to have their pension computed  on  the  basis  of  Rule
2544 as it stood on the date of their retirement. Under  Rule  2544,  as  it
stood  prior  to  amendment  by  the  impugned  notifications,  pension  was
required to be computed by taking into account the  revised  pay  scales  as
per  the  1973  Rules  and  the  average  emoluments  were  required  to  be
calculated on the basis of the maximum limit of Running Allowance at 75%  of
the other emoluments, including the pay as per the revised pay scales  under
the 1973 Rules. Merely because the respondents were not paid  their  pension
on that basis in view of the orders of the Railway  Board  dated  21-1-1974,
22-3-1976 and 23-6-1976, would not mean that the  pension  payable  to  them
was not required to be computed in accordance with Rule 2544 as it stood  on
the date of their retirement. Once it is held that pension payable  to  such
employees had to be computed in accordance with Rule 2544  as  it  stood  on
the date of their retirement,  it  is  obvious  that  as  a  result  of  the
amendments  which  have  been  introduced  in  Rule  2544  by  the  impugned
notifications dated 5-12-1988 the pension that would  be  payable  would  be
less than the amount that would have been payable as per  Rule  2544  as  it
stood on the date of retirement.  The Full Bench of  the  Tribunal  has,  in
our opinion, rightly taken the view that the amendments that  were  made  in
Rule 2544 by the impugned notifications dated 5-12-1988, to the  extent  the
said amendments have been given retrospective effect so  as  to  reduce  the
maximum limit from 75% to 45% in respect of the period from 1-1-1973 to  31-
3-1979 and reduce it to 55% in respect of  the  period  from  1-4-1979,  are
unreasonable and arbitrary and are violative of the rights guaranteed  under
Articles 14 and 16 of the Constitution.”

For the same proposition,  reliance  was  placed  on  the  U.P.  Raghavendra
Acharya case (supra), wherefrom our attention was  drawn  to  the  following
observations:-
“2.    The  appellants  in  these  appeals  are  retired  teachers  of   the
University and Private Aided Colleges  (to  whom  UGC  scales  of  pay  were
applicable). They have retired during the period 1.1.1996 to  31.3.1998.  So
far as the teachers  of  the  University  or  Privates  Aided  Colleges  are
concerned, indisputably, they were being paid the same salary as  was  being
paid to the teachers of the Government colleges.  The  appellants  in  Civil
Appeal No. 1391/2006, have retired from the Karnataka  Regional  Engineering
College, Surathkal, Karnataka, which was established by  the  Government  of
India at the request of the Government  of  Karnataka.  It  is  a  Centrally
aided institution as envisaged under Entry 64  of  List  1  of  the  Seventh
Schedule to the Constitution of India. So far as  the  said  institution  is
concerned, its expenditure used to be borne by the Government of  India  and
the State of Karnataka. It, however, has been notified by the Government  of
India as a Deemed University with effect from 26.6.2002.
xxx              xxx              xxx
31.   The appellants had retired from service.  The  State  therefore  could
not have amended the statutory rules adversely affecting their pension  with
retrospective effect.”

45.   A different projection was sought to be made by Mr. R.  Venkataramani,
learned senior  counsel,  who  also  represented  the  appellants.   Learned
counsel,  placed  reliance  on  State  of  Assam  v.  Barak  Upatyaka   D.U.
Karmachari Sanstha, (2009)  5  SCC  694,  and  drew  our  attention  to  the
following:-
“2.   By that order the Division Bench upheld the order dated 23.12.1999  of
the  learned  Single  Judge  in  Civil  Rule  No.  2996/1995  allowing   the
respondent's writ petition and directing the state  government  to  sanction
financial  assistance  by  way  of  grant-in-aid  to  Cachar  and  Karimganj
District Milk Producers' Cooperative Union Limited (“CAMUL”, for  short)  so
as to enable CAMUL to make regular payment of monthly  salaries,  allowances
as also the arrears to its employees.
xxx              xxx              xxx
4.    It is contended that the State Government  had  all-pervasive  control
over the affairs and management of CAMUL and therefore it should be  treated
as a department of the Government of  Assam,  though  registered  as  a  co-
operative society by lifting the corporate veil. It  was  further  contended
that State Government was responsible and liable to  pay  the  salaries  and
emoluments  of  the  employees  of  CAMUL  and  it  was  not  justified   in
withholding the grant amount. 
5.    The respondent  Union  therefore  sought  a  direction  to  the  State
Government to release the arrears of pay  and  allowances  of  employees  of
CAMUL with effect from December 1994 and for a direction to continue to  pay
the salary and allowances to the employees of CAMUL, every month in  future.
In addition  to  the  state  government  (Respondent  1)  and  its  officers
(Respondents 2 to 4), the Union of India (Respondent 5) and  CAMUL  and  its
Managing Director (Respondents 6 and 7) were impleaded  as  parties  to  the
writ petition.
6.    The State Government  opposed  the  petition.  It inter-alia contended
that the grant-in-aid was  extended  for  helping  CAMUL  in  its  different
development activities; that under a  Centrally  sponsored  scheme,  between
1981 to 1986, the earmarked amount  was  released  on  50:50  basis  by  the
Central and State Government with  70%  loan  component  and  30%  as  grant
component; that though the loan component  was  not  repaid  by  CAMUL,  the
State Government continued the  grant-in-aid  for  purposes  of  development
activities; that the State Government had also provided Rs.43.60  lakhs  for
developing the milk-processing infrastructure of CAMUL;  that  despite  such
assistance,  CAMUL  became  defunct  and  stopped  all  its  activities  and
thereafter the Silchar Town  Milk  Supply  Project  was  being  run  by  the
State's Dairy Development Department itself; that  at  no  time,  the  State
Government made any commitment or agreed to bear the salaries  of  employees
of CAMUL or any other similar societies; that CAMUL had to generate its  own
funds and resources to pay the salaries of its staff; and that as there  was
no relationship of employer and employee between the  State  Government  and
the employees of CAMUL, it was not responsible to bear  or  pay  any  amount
towards the salaries of the employees of CAMUL.
7.    The learned Single Judge allowed the writ petition. He held  that  the
State Government through its Veterinary Department undertook the  Integrated
Cattle Development Projects (ICDP) in various districts of Assam; and  as  a
part of the said project, an ICDP block was created at Ghungoor, Silchar  in
Cachar district; that  32  cooperative  societies  of  Milk  Producers  were
established and CAMUL was formed as  an  Apex  Body  of  those  co-operative
societies; that the Dairy Development Department  of  the  State  Government
had been providing grant-in-aid earmarked in the State budget every year  to
CAMUL; that the State Government failed to offer any explanation  or  reason
for stopping the grant-in-aid from 1994; that the Dairy Development  Project
at Silchar was purely a State Government scheme and as that Project has  not
been discontinued and as there was no decision to bar CAMUL  from  receiving
grant-in-aid which was being granted  from  1982-83  till  1994,  the  State
Government  could  not  deny  the  grant-in-aid  amount.  Consequently,  the
learned Single  Judge  directed  release  of  the  grand-in-aid  for  paying
monthly salaries and allowances along with arrears to the employees. 
xxx              xxx              xxx
10.   CAMUL indisputably is a  co-operative  society  registered  under  the
provisions of the Assam Cooperative Societies Act, 1949.  Section 85 of  the
said Act provides that every registered society shall  be  deemed  to  be  a
body corporate by the name under which  it  is  registered,  with  perpetual
succession and a common seal, and with power  to  hold  property,  to  enter
into contracts, institute and defend suits and other legal  proceedings  and
to do all things necessary for the purposes for which it was constituted.
11.   Therefore, CAMUL, even if it was “State” for purposes  of  Article 12,
was an independent juristic entity and could not have been  identified  with
or treated as the State Government. In the view we have  taken,  it  is  not
necessary in this case to examine whether CAMUL was “State” for purposes  of
Article 12.
xxx              xxx              xxx
14.   The respondent has not been able to show any right  in  the  employees
of CAMUL against the State Government, or any obligation on the part of  the
State Government with reference to the salaries/emoluments of  employees  of
CAMUL either under any statute or contract or otherwise.
15.   The learned Counsel for the respondent contended that the  same  issue
arose for consideration in Kapila Hingorani (I) v. State of Bihar, (2003)  6
SCC 1 (for short “Kapila Hingorani (I)”) and the issue has been answered  in
their favour. Reference is invited to the following question, which was  set
down as one of the questions arising for consideration in  that  case:  (SCC
p.17, para 20)
“2.   Whether having regard to the admitted  position  that  the  government
companies or corporations referred to hereinbefore are  “State”  within  the
meaning of Article 12 of the Constitution  of  India,  the  State  of  Bihar
having deep and pervasive control over the affairs thereof, can be  held  to
be liable to render all assistance to the said companies so  as  to  fulfill
its own and/or the corporations' obligations to comply  with  the  citizens'
rights under Articles 21 and 23 of the Constitution of India?”
16.   Reference is also invited to the following observations of this  Court
in considering the said question (Kapila  Hingorani  (I),  SCC,  pp.  20-21,
paras 30-31 & 33-34):
“30.  The government  companies/public  sector  undertakings  being  ‘State’
would be constitutionally liable to respect life and liberty of all  persons
in terms of Article 21 of the Constitution of India. They,  therefore,  must
do so in cases of their own employees. The Government of the State of  Bihar
for all intent and purport is the sole shareholder.  Although  in  law,  its
liability towards the debtors of the company may be confined to  the  shares
held by it but having regard to the deep and pervasive control it  exercises
over the government companies; in the matter of enforcement of human  rights
and/or rights of the citizen to life and liberty,  the  State  has  also  an
additional duty to see that the rights of  employees  of  such  corporations
are not infringed.
31.   The right to exercise deep and pervasive control  would  in  its  turn
make the Government of Bihar liable to see that the life and liberty  clause
in respect of the employees is fully  safeguarded.  The  Government  of  the
State of Bihar, thus, had a constitutional obligation to  protect  the  life
and liberty of the employees of the government-owned  companies/corporations
who are the citizens of India. It had an additional liability having  regard
to its right of extensive supervision over the affairs of the company.
xxx              xxx              xxx
33.   The State having regard to its right of supervision  and/or  deep  and
pervasive control, cannot be permitted to say  that  it  did  not  know  the
actual state of affairs of the State Government undertakings and/or  it  was
kept in the dark that the salaries of their employees had not been paid  for
years leading to starvation death and/or commission of suicide  by  a  large
number of employees. Concept of  accountability  arises  out  of  the  power
conferred on an authority.
34.   The State may not be liable in relation to the day-to-day  functioning
of the companies, but its liability would arise on its  failure  to  perform
the constitutional duties and functions by the public  sector  undertakings,
as in relation thereto  lie  the  State's  constitutional  obligations.  The
State acts in a fiduciary capacity. The failure on the part of the State  in
a case of this nature must also be viewed from the angle that the  statutory
authorities have failed  and/or  neglected  to  enforce  the  social-welfare
legislations enacted in this behalf e.g.  the  Payment  of  Wages  Act,  the
Minimum Wages Act etc. Such welfare activities as adumbrated in part  IV  of
the Constitution of India indisputably would cast  a  duty  upon  the  State
being a welfare State and its statutory authorities to do all  things  which
they are statutorily obligated to perform.
Reference is invited  to  the  fact  that  this  Court  directed  the  Bihar
government to release Rs. 50 crores and deposit it with the High  Court  for
disbursing salaries of employees of government  corporations/companies.  The
contention of respondent is that the direction of  the  High  Court,  is  in
consonance with the said view.
17.     The  learned  Counsel  for  the  respondent  also  relied  upon  the
following observations in Kapila Hingorani (II) v. State of Bihar, (2005)  2
SCC 262 (for short “Kapila Hingorani (II)): (SCC p. 268, paras 26-27)
“26.  We, therefore, do not appreciate the  stand  taken  by  the  State  of
Bihar now that it does not have  any  constitutional  obligation  towards  a
section of citizens viz. the employees of  the  public  sector  undertakings
who have not been paid salaries for years.
27.   We also do not appreciate the submissions made on behalf of the  State
of Bihar that the directions issued were only one-time direction. In  Clause
4 of the directions, it was clearly stated that the State  for  the  present
shall deposit a sum of Rs. 50 crores before the High Court for  disbursement
of salaries to the employees of the corporations.  Furthermore,  the  matter
had been directed to be placed again after six months.”
This Court also issued further interim directions to the State of  Bihar  to
deposit a further sum of Rs.50 crores and the State of Jharkhand to  deposit
a sum of Rs.25 crores to meet the  arrears  of  salaries  of  public  sector
undertakings.
18.   We have carefully examined the said two decisions. The  two  decisions
are  interim  orders  made  in  a  writ  petition  under  Article 32 of  the
Constitution. The said orders have not finally decided the  issues/questions
raised, nor laid down by any principle of law.  The  observations  extracted
above as also other observations and  directions  are  purely  tentative  as
will be evident from the following  observations  in Kapila  Hingorani  (I):
(SCC pp. 34-35, paras 74 & 76)
“74.  We, however hasten to add that we do not intend to lay down a law,  as
at present advised, that the State id directly or vicariously liable to  pay
salaries/remunerations of the employees of the  public  sector  undertakings
or  the  government  companies  in  all  situations.    We,   as   explained
hereinbefore, only say that the State cannot escape  its  liability  when  a
human rights problem of  such  magnitude  involving  the  starvation  deaths
and/or suicide by the employees has taken place by reason of non-payment  of
salary to the employees of public sector undertakings for such a long  time.
…
xxx              xxx              xxx
76.   This  order  shall  be  subject  to  any  order  that  may  be  passed
subsequently or finally.”
xxx              xxx              xxx
19.   The position is further made clear in Kapila Hingorani (II) as  under:
(SCC p. 270, para 37)
“37.   We  make  it  clear  that  we  have  not  issued  the  aforementioned
directions to the States of Bihar and Jharkhand on  the  premise  that  they
are bound to pay  the  salaries  of  the  employees  of  the  public  sector
undertakings but on the ground that the employees  have  a  human  right  as
also a fundamental right under Article 21 which  the  States  are  bound  to
protect. The directions, which have been issued by this  Court  on  9.5.2003
as also which are being issued herein, are in furtherance of the  human  and
fundamental rights  of  the  employees  concerned  and  not  by  way  of  an
enforcement of their legal right to  arrears  of  salaries.  The  amount  of
salary payable to the employees or workmen concerned  would  undoubtedly  be
adjudicated upon in the proper proceedings. However,  these  directions  are
issued which are necessary for their survival.”
20.   It is thus clear that directions were not based on legal right of  the
employees, but were made to meet a human right problem involving  starvation
deaths and suicides. But in the case on hand, relief is claimed and  granted
by proceeding  on  the  basis  that  the  employees  of  corporations/bodies
answering the definition  of  “State”  have  a  legal  right  to  get  their
salaries from the State Government. In fact Kapila Hingorani (I) and  Kapila
Hingorani (II) specifically negative such a right.”

46.   We shall now endeavour to consider the  various  legal  parameters  on
the basis whereof, learned counsel  for  the  rival  parties  have  premised
their respective submissions.
47.   First and foremost, it is essential for us  to  determine  whether  or
not a vested right came to be created in  the  employees  of  the  corporate
bodies, when they came to be governed by ‘the 1999 Scheme’.  The  submission
at the hands of learned counsel for the appellant-State was,  that  no  such
vested right was created, by the time the repeal notification was issued  on
2.12.2004.  The contention of learned counsel representing  the  State  was,
that under paragraph 4 of ‘the 1999 Scheme’, a right to draw  pension  would
emerge, only when a concerned employee attained the age  of  superannuation,
subject to the condition that he  had  rendered  the  postulated  qualifying
service.  It was submitted, that prior to the fulfillment of  the  aforesaid
condition, no employee under ‘the  1999  Scheme’,  could  be  considered  as
being possessed of a vested right, to receive pension.
48.    Having  given  our  thoughtful   consideration   to   the   aforesaid
submission, we are  of  the  view,  that  such  of  the  employees  who  had
exercised their option to be governed by  ‘the  1999  Scheme’,  came  to  be
regulated by the said scheme, immediately on their  having  submitted  their
option.  In addition to the above, all such employees who did  not  exercise
any option (whether to  be  governed,  by  the  Employees’  Provident  Funds
Scheme, 1995, or by ‘the 1999 Scheme’), would  automatically  be  deemed  to
have opted for ‘the 1999 Scheme’.   All  new  entrants  would  naturally  be
governed by ‘the 1999 Scheme’.  All those who had moved from  the  provident
fund scheme to the pension scheme, would  be  deemed  to  have  consciously,
foregone all their rights  under  the  Employees’  Provident  Funds  Scheme,
1995.  It is of significance, that all the concerned employees by moving  to
‘the 1999 Scheme’, accepted,  that  the  employer’s  contribution  to  their
provident fund account (and the accrued interest thereon,  upto  31.3.1999),
should be transferred to the corpus, out of which their  pensionary  claims,
under ‘the 1999 Scheme’ would be met.  It is therefore not possible  for  us
to accept, that the concerned employees  would  be  governed  by  ‘the  1999
Scheme’  only  from  the  date  on  which   they   attained   the   age   of
superannuation, and that too - subject to the condition that they  fulfilled
the prescribed qualifying service, entitling them to claim  pension.   Every
fresh entrant has the statutory protection under  the  Provident  Fund  Act.
All fresh entrants  after  the  introduction  of  ‘the  1999  Scheme’,  were
extended the benefits  of  ‘the  1999  Scheme’,  because  of  the  exemption
granted by competent authority under the  Provident  Fund  Act.   They  too,
therefore possessed similar rights as the optees.
49.   With effect from 1.4.1999, the employees who had opted for  ‘the  1999
Scheme’ (or, who were deemed to have opted for  the  same)  were  no  longer
governed by the provisions of the Provident Fund Act (under which  they  had
statutory protection, for the payment of provident fund).   Consequent  upon
an exemption having been granted to the concerned corporate  bodies  by  the
competent authority under the Provident Fund Act,  the  Employees  Provident
Funds Scheme,  1995,  was  replaced,  by  ‘the  1999  Scheme’.   All  direct
entrants after 1.4.1999, were also entitled to the rights and privileges  of
‘the 1999 Scheme’.  We are  therefore  of  the  considered  view,  that  the
submissions advanced on behalf of the State of Himachal Pradesh premised  on
the assertion, that  no  vested  right  accrued  to  the  employees  of  the
concerned corporate bodies, on  the  date  when  ‘the  1999  Scheme’  became
operational (with effect from 1.4.1999),  or  to  the  direct  entrants  who
entered service thereafter, cannot be accepted.  In  this  behalf  it  would
also be relevant to emphasize, that as soon as the concerned employees  came
to be governed by ‘the 1999 Scheme’, a contingent right came  to  be  vested
in them.  The said contingent right created a  right  in  the  employees  to
claim pension, at the time of their retirement.  Undoubtedly, the  aforesaid
contingent  right  would  crystalise  only  upon  the  fulfillment  of   the
postulated conditions, expressed on behalf  of  the  appellants  (on  having
rendered,  the  postulated  qualifying  service).   However,  once  such   a
contingent right was created, every employee in  whom  the  said  right  was
created,  could  not  be  prevented  or  forestalled,  from  fulfilling  the
postulated conditions, to claim pension.  Any action pre-empting  the  right
to  pension,  emerging  out  of  the  conscious  option  exercised  by   the
employees, to be governed by ‘the 1999 Scheme’ (or to  the  direct  entrants
after the introduction of ‘the 1999 Scheme’), most  definitely  did  vest  a
right in the respondent-employees.
50.   We are also of the  view,  that  there  is  merit  in  the  contention
advanced on behalf of the respondent-employees, inasmuch as,  the  seeds  of
the right to receive pension, emerge from the very day, an  employee  enters
a pensionable service.  From that  very  date,  the  employee  commences  to
accumulate qualifying  service.   His  claim  for  pension  would  obviously
crystalise, when he acquires the minimum prescribed qualifying service,  and
also, does not suffer a disqualification, disentitling him to  a  claim  for
pension.
51.   In the above view of the matter, it is not possible for us to  accept,
that the rights of the concerned employees under ‘the 1999 Scheme’,  can  be
stated to get vested, only on the  date  when  a  concerned  employee  would
attain the age of superannuation, and satisfy all the pre-requisites  for  a
claim towards pension.  We are  also  persuaded  to  accept  the  contention
advanced on behalf of the respondent-employees, that the cause of action  to
raise a claim for  pension,  would  arise  on  the  date  when  a  concerned
employee actually retires from service.  Any employee governed by a  pension
scheme, enrolls to earn qualifying service,  immediately  on  his  enrolment
into the pensionable service.  Every such employee must be  deemed  to  have
commenced to invest in his eventual claim for pension, from the very day  he
enters service.  More so, in the present controversy,  by  having  expressly
chosen to forego his rights, under the Employees’  Provident  Funds  Scheme,
1995.
52.   We shall deal with the issue, whether or not such a contingent  right,
as was vested in the respondent-employees on their  having  opted  for  ‘the
1999 Scheme’ (or in the fresh entrants,  on  their  very  appointment),  was
binding and irrevocable, at a later stage of our consideration.
53.   The second most important issue which deserves to be addressed by  us,
in the facts and circumstances of the present case is, whether  or  not  the
State Government was justified in postulating a cut-off date, by which  some
of the employees governed by ‘the 1999 Scheme’ (those who had retired  prior
to 2.12.2004) were  entitled  to  draw  pension  under  ‘the  1999  Scheme’,
whereas others, who had not retired by the time the repeal notification  was
issued on 2.12.2004, were deprived of such benefits.  In  this  behalf,  the
contention of the learned counsel for  the  respondent-employees  was,  that
all those who had opted (or deemed to have opted)  for  ‘the  1999  Scheme’,
and all the new entrants  after  the  introduction  of  ‘the  1999  Scheme’,
constituted a homogenous class, and  it  was  impermissible  for  the  State
Government, to have treated them differently.  It was  submitted,  that  the
aforesaid  classification  was  invidious,  inasmuch  as,   there   was   no
reasonable basis for such classification,  nor  was  there  any  discernable
object,  for  bifurcating  the  homogenous  class  of  pensioners.   It  was
submitted, that whilst those who had retired  on  the  date  of  the  repeal
notification, would be entitled to pensionary benefits,  those  who  retired
on the following day, would be deprived of the same.   Learned  counsel  for
the rival parties have, relied on a series of judgments in  support  of  the
respective propositions canvassed by them.   We  have  extracted  the  same,
while recording their submissions.
54.   Having given our thoughtful consideration to the issue canvassed,  and
having gone through the judgments cited, we  are  of  the  considered  view,
that this Court has repeatedly upheld a cut-off date, for  extending  better
and higher pensionary  benefits,  based  on  the  financial  health  of  the
employer.  A cut-off date  can  therefore  legitimately  be  prescribed  for
extending pensionary benefits, if the funds  available  cannot  assuage  the
liability, to all the existing pensioners.  We are  therefore  satisfied  to
conclude, that it is well within the authority of the State  Government,  in
exercise of its administrative powers (which it exercised,  by  issuing  the
impugned repeal notification dated 2.12.2004) to fix  a  cut-off  date,  for
continuing the right to receive pension in some, and depriving  some  others
of  the  same.   This  right  was  unquestionably  exercised  by  the  State
Government, as determined by this Court, in the  R.R.  Verma  case  (supra),
wherein this Court held, that the Government was vested  with  the  inherent
power to review.  And that the Government was  free  to  alter  its  earlier
administrative decisions  and  policy.   Surely,  this  is  what  the  State
Government has done in the present  controversy.   But  this  Court  in  the
above mentioned judgment, placed a rider on the exercise of  such  power  by
the Government.   In  that,  the  exercise  of  such  power,  should  be  in
consonance with all legal and statutory obligations.
55.   It is equally true, that the power of administrative review  can  only
be exercised, for  a  good  and  valid  justification.   Such  justification
besides being founded  on  reasonable  consideration,  should  also  not  be
violative of any legal right - statutory or constitutional,  vested  in  the
affected employees.  Insofar as the  permissibility  of  the  administrative
action taken, in issuing the impugned repeal  notification  dated  2.12.2004
is concerned, whether the said power was exercised by the  State  Government
for good and valid reasons, and/or whether the same violated  any  statutory
or  constitutional  right  vested  in  the  respondent-employees,  shall  be
examined by us in the succeeding paragraphs.
56.    In  order  to  demonstrate,  that  the  repeal   notification   dated
2.12.2004, was impermissible  in  law,  reliance  was  placed  on  the  U.P.
Raghavendra Acharya case (supra).  We  are  of  the  view,  that  the  above
judgment does not have any bearing on the facts and  circumstances  of  this
case.  In the above judgment, the  primary  contention  which  weighed  with
this Court, in rejecting the contention advanced  by  the  State  Government
was,  that  through  an  executive  determination  (by   a   letter,   dated
17.12.1993), the State Government had breached a statutory rule,  regulating
the fixation of pension (Rule 296, of the Karnataka Civil  Services  Rules).
The above position is not available in the present  case,  inasmuch  as,  no
contention has been advanced at  the  behest  of  the  respondent-employees,
that the action taken  by  the  State  Government  (in  issuing  the  repeal
notification, dated 2.12.2004), violated any legal obligation  or  statutory
right.  So also, the judgment relied  upon  on  behalf  of  the  respondent-
employees in the D.S. Nakara case (supra), wherein the employees’ claim  for
pension, was based on  existing  rules.   And  even  so,  in  the  Chairman,
Railway Board case (supra), wherein it was held, that  vested  rights  under
the rules, could not be taken away.  It would also be relevant  to  mention,
that in the last judgment referred to  above,  it  was  observed,  that  the
employees  who  had  retired  from  service,  had  been  deprived  of  their
pensionary rights,  as  the  amended  rule  was  not  prospective,  but  was
retrospective.  In the  instant  case,  the  repeal  notification  does  not
adversely affect those employees who had retired prior to 2.12.2004,  before
the said notification was issued.  The  above  referred  judgment  is  also,
therefore inapplicable to the present controversy.  The conclusion  recorded
hereinabove, also emerges on a perusal of paragraphs 31 and 33 of the  above
judgment.  It is therefore apparent,  that  the  validity  of  the  impugned
notification cannot be assailed on the basis of the judgments  cited  above.
We shall now deal with the legal  submissions  advanced  on  behalf  of  the
respondent-employees,  in   their   attempt   to   invalidate   the   repeal
notification, dated 2.12.2004.
57.   The first legal contention  advanced  on  behalf  of  the  respondent-
employees was based on the principle of  estoppel/promissory  estoppel.   It
was the assertion of learned  counsel,  that  the  respondent-employees  had
altered their position to their detriment, on their having opted  (or  deemd
to have opted) to be governed by ‘the 1999 Scheme’.  In order  to  highlight
the  above  assertion  it  was  submitted,  that   the   entire   employer’s
contribution towards provident fund  (alongwith,  the  accumulated  interest
thereon),  was  foregone  by  the  respondent-employees.   The  said  amount
unquestionably belonged to the respondent-employees, and  their  right  over
the same was protected under the Provident  Fund  Act.   It  was  submitted,
that the aforesaid option was exercised by  the  respondent-employees,  only
when the offer to extend pensionary benefits, was voluntarily  made  to  the
employees by the State Government.  It was contended, that  the  promise  to
pay pensionary benefits, which was contained  in  the  offer  of  the  State
Government, could not  be  unilaterally  revoked,  under  the  principle  of
estoppel/promissory estoppel.  It was submitted, that the instant action  of
the State Government (taken by  way  of  issuing  the  repeal  notification,
dated 2.12.2004), would seriously impair the financial  benefits  which  had
accrued to the  respondent-employees,  under  ‘the  1999  Scheme’.   It  was
pointed  out,  that  all  that  the  respondent-employees  had  gained,   by
foregoing the employer’s contribution (and the accrued  interest,  thereon),
has been lost, consequent upon the issuance of  the  impugned  notification,
dated 2.12.2004.
58.    We  are   of   the   considered   view,   that   the   principle   of
estoppel/promissory  estoppel  cannot  be  invoked  at  the  hands  of   the
respondent-employees, in the facts and circumstances of this  case.   It  is
not as if the rights which had accrued  to  the  respondent-employees  under
the Employees’ Provident Funds Scheme, 1995  (under  which  the  respondent-
employees were  governed,  prior  to  their  being  governed  by  ‘the  1999
Scheme’) have in any manner been altered to their  disadvantage.   All  that
was taken  away,  and  given  up  by  the  respondent-employees  by  way  of
foregoing  the  employer’s  contribution  upto  31.3.1999  (including,   the
accrued interest thereon), by way  of  transfer  to  the  corpus  fund,  was
restored to the respondent-employees.   All  the  respondent-employees,  who
have been deprived of their pensionary claims  by  the  repeal  notification
dated 2.12.2004, would be entitled to all the rights which  had  accrued  to
them, under the Employees’ Provident Funds Scheme, 1995.  It  is  therefore,
not possible for us to accept, that the respondent-employees can  be  stated
to  have  been  made  to  irretrievably  alter  their  position,  to   their
detriment.   Furthermore,  all  the  corporate  bodies   (with   which   the
respondent-employees, are engaged) are  independent  juristic  entities,  as
held in State of Assam v. Barak Upatyaka D.U.  Karmachari  Sanstha  (supra).
The mere  fact,  that  the  corporate  bodies  under  reference,  are  fully
controlled by  the  State  Government,  and  the  State  Government  is  the
ultimate authority to determine their conditions  of  service,  under  their
Articles of Association, is inconsequential.  Undoubtedly,  the  respondent-
employees are not Government employees.  The State Government, as a  welfare
measure, had ventured to  honestly  extend  some  post-retiral  benefits  to
employees of such  independent  legal  entities,  on  the  mistaken  belief,
arising out of a miscalculation, that the same can be  catered  to,  out  of
available resources.  This measure was adopted by the State Government,  not
in its capacity as the  employer  of  the  respondent-employees,  but  as  a
welfare  measure.   When  it  became  apparent,  that  the  welfare  measure
extended by the State Government,  could  not  be  sustained  as  originally
understood, the same was sought to be withdrawn.  We are of  the  view  that
the principle invoked on  behalf  of  the  respondent-employees,  cannot  be
applied in the facts  of  the  present  case,  specially,  in  view  of  the
decision in M/s. Bhagwati Vanaspati  Traders  v.  Senior  Superintendent  of
Post Offices, Meerut, AIR 2015 SC 901, wherein this Court held as under:-
“The first contention advanced at the hands of the learned counsel  for  the
appellant was based on the decision rendered by this Court in  Tata  Iron  &
Steel Co. Ltd. v. Union of India & Ors., (2001) 2 SCC 41, wherefrom  learned
counsel invited our attention to the following observations:-
“20.  Estoppel by  conduct  in  modern  times  stands  elucidated  with  the
decisions of the English Courts in  Pickard  v.  Sears, 1837  6  Ad.  &  El.
469, and its gradual elaboration until placement of its true  principles  by
the Privy Council in  the  case  of  Sarat  Chunder  Dey  v.  Gopal  Chunder
Laha, (1891-92) 19 IA 203, whereas earlier Lord Esher in the case  of  Seton
Laing Co. v. Lafone, 1887 19 Q.B.D. 68, evolved three basic elements of  the
doctrine of Estoppel to wit:
“Firstly, where a man makes a fraudulent misrepresentation and  another  man
acts upon it to its true detriment: Secondly, another may  be  where  a  man
makes a false statement negligently though without fraud and another  person
acts upon it: And thirdly, there may be circumstances under which,  where  a
misrepresentation is made without fraud and without  negligence,  there  may
be an Estoppel.”
Lord Shand, however, was pleased to add one further element  to  the  effect
that there may be statements made, which have  induced  other  party  to  do
that from which otherwise he would have abstained and which cannot  properly
be characterized as misrepresentation. In this  context,  reference  may  be
made to the decisions of the High Court of Australia in the case  of  Craine
v. Colonial Mutual Fire Insurance Co. Ltd., 1920 28 C.L.R.  305.  Dixon,  J.
in his judgment in  Grundt  v.  The  Great  Boulder  Pty.  Gold  Mines  Pty.
Ltd., 1938 59 C.L.R. 641, stated that:
"In measuring the detriment, or demonstrating its existence,  one  does  not
compare the position of the representee, before and after  acting  upon  the
representation, upon  the  assumption  that  the  representation  is  to  be
regarded as true, the question of estoppel does not arise. It is  only  when
the  representor  wished  to  disavow  the  assumption  contained   in   his
representation that an estoppel arises, and the  question  of  detriment  is
considered, accordingly, in the light of the position which the  representee
would be in if the representor were allowed to  disavow  the  truth  of  the
representation."
(In this context see Spencer Bower and Turner: Estoppel  by  Representation,
3rd Ed.). Lord Denning also in the case  of  Central  Newbury  Car  Auctions
Ltd. v. Unity Finance Ltd., 1956 (3) All ER 905, appears to have  subscribed
to the view of Lord Dixon, J. pertaining to the test of 'detriment'  to  the
effect  as  to  whether  it  appears  unjust   or   unequitable   that   the
representator should now be  allowed  to  resile  from  his  representation,
having regard to what the representee has done or refrained  from  doing  in
reliance on the representation, in short, the party asserting  the  estoppel
must have been induced to act to his detriment. So long  as  the  assumption
is adhered to, the party who altered the situation  upon  the  faith  of  it
cannot complain. His complaint is  that  when  afterwards  the  other  party
makes a different state of affairs, the  basis  of  an  assertion  of  right
against him then, if it is allowed, his  own  original  change  of  position
will operate  as  a  detriment,  (vide  Grundts:  High  Court  of  Australia
(supra)).
21.   Phipson on Evidence (Fourteenth Edn.) has the following  to  state  as
regards estoppels by conduct.
“Estoppels by conduct, or, as they are still sometimes called, estoppels  by
matter in pais, were anciently acts of notoriety not less solemn and  formal
than the execution of a deed, such as livery of  seisin,  entry,  acceptance
of an estate and the like, and whether a party had or had not  concurred  in
an act of this sort was deemed a matter which there could be  no  difficulty
in  ascertaining,  and  then  the  legal  consequences  followed  (Lyon   v.
Reed, (1844) 13 M & W 285 (at  p.  309).   The  doctrine  has,  however,  in
modern times, been  extended  so  as  to  embrace  practically  any  act  or
statement by a party which it would  be  unconscionable  to  permit  him  to
deny. The rule has been authoritatively stated as  follows:  ‘Where  one  by
his words or conduct willfully causes another to believe the existence of  a
certain state of things and induces him to act  on  that  belief  so  as  to
alter this own previous position, the  former  is  concluded  from  averring
against the latter a different state of  things  as  existing  at  the  same
time.’ (Pickard v. Sears (supra)).  And whatever a man's real intention  may
be, he is deemed to  act  willfully  ‘if  he  so  conducts  himself  that  a
reasonable man would take the representation to be true and believe that  it
was meant that he should act upon it.’  (Freeman v.  Cooke, 1848  (2)  Exch.
654: at p. 663).
Where the conduct is negligent or consists wholly of  omission,  there  must
be a duty to the person misled (Mercantile Bank  v.  Central  Bank, 1938  AC
287  at  p.  304, and   National   Westminster   Bank   v.   Barclays   Bank
International, 1975 Q.B. 654).  This principle sits oddly with the  rest  of
the law of estoppel, but it appears to have been  reaffirmed,  at  least  by
implication,  by  the  House  of  Lords  comparatively  recently   (Moorgate
Mercantile Co. Ltd. v. Twitchings, (1977) AC 890).  The  explanation  is  no
doubt that this aspect of estoppel is properly to be considered  a  part  of
the  law  relating  to  negligent  representations,  rather  than   estoppel
properly so-called.  If two people  with  the  same  source  of  information
assert the same truth or agree to assert the  same  falsehood  at  the  same
time,  neither  can  be  estopped  as  against  the  other  from   asserting
differently at another time (Square v. Square, 1935 P. 120).”
22.   A bare perusal of the same would go to  show  that  the  issue  of  an
estoppel by conduct can only be said to be available in the event  of  there
being a precise and unambiguous representation and on that score  a  further
question arises as to whether there was any unequivocal assurance  prompting
the assured to alter his position or status. The contextual  facts  however,
depict otherwise. Annexure 2 to the application form for  benefit  of  price
protection contains an undertaking to the following effect:-
“We hereby undertake to refund to EEPC Rs… the amount paid to us in full  or
part thereof against our application for price protection.  In terms of  our
application dated against exports made  during...  In  case  any  particular
declaration/certificate furnished  by  us  against  our  above  referred  to
claims are found to be incorrect or any excess payment is determine to  have
been made due to oversight/wrong calculation  etc.  at  any  time.  We  also
undertake to refund the amount within 10  days  of  receipt  of  the  notice
asking for the refund, failing which the amount erroneously paid or paid  in
excess shall be recovered from or  adjusted  against  any  other  claim  for
export benefits by EEPC or by the licensing authorities of CCI & C.”
and it is on this score it may be noted that in the event of there  being  a
specific undertaking to refund for any amount erroneously paid  or  paid  in
excess (emphasis supplied), question of there  being  any  estoppel  in  our
view would not arise. In this context correspondence exchanged  between  the
parties are rather significant. In particular letter dated  30.11.1990  from
the Assistant Development Commissioner  for  Iron  &  Steel  and  the  reply
thereto dated 8.3.1991 which unmistakably record the factum  of  non-payment
of JPC price.”

It is apparent from the factual position narrated above, that  the  original
action of the State Government was bonafide, and  for  the  welfare  of  the
respondent-employees.  The State Government  cannot  be  accused  of  having
misrepresented to the respondent-employees in any  manner.   The  provisions
of ‘the 1999 Scheme’, clearly bring out, that the pension  scheme  would  be
self-financing, and would be administered from the corpus fund  created  out
of the employer’s contribution to their CPF account (alongwith  the  accrued
interest thereon).  When the above foundational basis  for  introducing  the
pension scheme, was found to be an incorrect determination/calculation,  the
same was withdrawn.  In the above view  of  the  matter,  it  would  not  be
possible to infer,  that  the  State  Government,  induced  the  respondent-
employees, to move to ‘the 1999  Scheme’.   Accordingly,  it  would  not  be
possible to apply the principle  of  estoppel/promissory  estoppel,  to  the
facts of the present case.
59.   We are also of the view, that  the  principle  of  estoppel/promissory
estoppel, is not applicable in a situation,  where  the  original  position,
which the individual enjoyed before altering his  position  (by  opting,  or
deemingly opting  -  for  being  governed  by  ‘the  1999  Scheme’)  can  be
restored.  For the  instant  proposition,  reference  may  be  made  to  the
judgment in Pratima Chowdhury  v.  Kalpana  Mukherjee,  (2014)  4  SCC  196,
wherein it was held as under:-
“We shall, however, endeavour to deal with the principle of estoppel, so  as
to figure whether, the rule contained in Section 115 of the Indian  Evidence
Act could have been invoked, in the facts and circumstances of  the  present
case.   Section  115  of  the  Indian  Evidence  Act  is   being   extracted
hereinabove:-
      “115.      Estoppel.- When one person has, by his declaration, act  or
omission, intentionally caused or permitted  another  person  to  believe  a
thing to  be  true  and  to  act  upon  such  belief,  neither  he  nor  his
representative shall be allowed, in any suit or proceeding  between  himself
and such person or his representative, to deny the truth of that thing.
                                Illustration
      A intentionally and falsely leads  B  to  believe  that  certain  land
belongs to A, and thereby induces  B  to  buy  and  pay  for  it.  The  land
afterwards becomes the property of A, and A seeks to set aside the  sale  on
the ground that, at the time of the sale, he had no title. He  must  not  be
allowed to prove his want of title.”
It needs to be understood, that the rule of estoppel is a doctrine based  on
fairness.  It postulates, the exclusion of, the truth of the  matter.   All,
for the sake of fairness.  A perusal of the  above  provision  reveals  four
salient pre conditions before invoking the rule of estoppel.   Firstly,  one
party should make a factual representation to the  other  party.   Secondly,
the  other  party  should  accept  and  rely  upon  the  aforesaid   factual
representation.   Thirdly,  having   relied   on   the   aforesaid   factual
representation, the second party should alter his position.   Fourthly,  the
instant altering of position, should be such, that it  would  be  iniquitous
to require him to revert back to  the  original  position.   Therefore,  the
doctrine of estoppel would apply only when, based  on  a  representation  by
the first party, the second party alters his position, in such manner,  that
it would be unfair to restore the initial position.”

Since there is no dispute, that the original position  (the  rights  enjoyed
by the respondent-employees, under  the  Employees  Provident  Fund  Scheme,
1995) available before ‘the 1999 Scheme’ was given effect to,  has  actually
been restored, we are of the considered view, that the principle  sought  to
be invoked  on  behalf  of  the  respondent-employees,  cannot  augur  in  a
favourable determination for them, because it is not possible  to  conclude,
that it would be unfair to restore them  to  their  original  position.   In
fact, in view of the financial incapacity to  continue  ‘the  1999  Scheme’,
the only fair action would be to restore the  employees,  to  the  Employees
Provident Funds Scheme, 1995.  This has actually  been  done  by  the  State
Government.  It is therefore not possible in law, to apply the principle  of
estoppel/promissory estoppel, to the facts of the present controversy.
60.   Moving to the next contention.  A  serious  dispute  has  been  raised
before us, in respect of the  financial  viability  of  ‘the  1999  Scheme’.
Insofar as the appellant-State is concerned, it was asserted on its  behalf,
that a high level committee, was constituted by the  Finance  Department  of
the State  Government,  on  21.1.2003.   The  said  committee  comprised  of
managing  directors,  of  the  concerned  public  sector  undertakings   and
corporations.  The task of the high level  committee  was,  to  examine  the
financial viability of ‘the 1999 Scheme’.  The said  committee  submitted  a
report dated 28.10.2003, returning a finding, that  ‘the  1999  Scheme’  was
not financially viable, and would not be self-sustaining.  It is  therefore,
that a tentative decision was taken by the  State  Government,  to  withdraw
‘the 1999 Scheme’.
61.   To determine the modalities for withdrawing ‘the 1999 Scheme’, on  the
basis of the above report, the matter was jointly examined  by  the  Finance
Department and the Law Department  of  the  State  Government,  wherein,  in
consonance with the advice tendered by the Law Department  it  was  decided,
that ‘the 1999 Scheme’ should not be withdrawn  retrospectively.   Based  on
the advice of the Law Department, it was finally  decided,  that  those  who
had commenced to draw pensionary benefits under  ‘the  1999  Scheme’,  would
not be deprived of  the  same.   And  that,  ‘the  1999  Scheme’  should  be
withdrawn  prospectively,  for  those  whose  right  to  receive  pensionary
benefits had not arisen, as they had not yet retired from service.   In  the
above view  of  the  matter,  it  was  contended  on  behalf  of  the  State
Government, that the action of the State Government, in issuing  the  repeal
notification dated 2.12.2004, was certainly not  an  arbitrary  exercise  of
the power of administrative review.  It was submitted,  that  the  same  was
based on two factors.  Firstly, the financial  unviability  of  the  scheme.
And secondly, those who had already commenced to  draw  pensionary  benefits
under ‘the 1999 Scheme’, were not to be affected.  It was therefore  pointed
out, that the classification made by the  State  Government  was  reasonable
and justifiable in law, and it also had a nexus to the object sought  to  be
achieved.
62.   It is in the above scenario, that the legality and  justiciability  of
‘the 1999 Scheme’, will have to be examined.   The  submission  advanced  at
the behest of the respondent-employees was, that it was not permissible  for
the State Government to advance any such plea, because the State  Government
must be deemed to have examined  the  financial  viability  of  the  scheme,
before ‘the 1999 Scheme’ was given effect to.  And that, it does not lie  in
the mouth of  the  State  Government,  after  giving  effect  to  ‘the  1999
Scheme’, to assert that ‘the 1999 Scheme’ was not  financially  viable.   It
was insisted, that even if data pertaining to  the  financial  viability  of
the scheme,  as  was  sought  to  be  relied  upon  was  correct,  financial
deficiencies if any, could be catered to by the State Government,  from  the
vast financial resources available to  it.   And  further,  that  ‘the  1999
Scheme’ in terms of the determination rendered by the High  Court,  even  if
permitted to be repealed, should not impact the rights  of  the  respondent-
employees, towards pensionary benefits.
63.   We have given our thoughtful consideration to  the  above  contention.
It is not possible for us to accept  the  instant  contention,  advanced  on
behalf of the  respondent-employees.   The  calculations  projected  at  the
behest of the State Government, to demonstrate the financial unviability  of
the scheme, have  not  been  disputed.   The  same  have  been  detailed  in
paragraph 10  above.   The  basis  thereof,  projected  by  the  high  level
committee, admittedly constitutes  the  rationale  for  issuing  the  repeal
notification dated 4.12.2004.  We are of the view,  that  the  consideration
at the hands of the State Government was conscious  and  pointed.   And  was
supported  by  facts  and  figures.   It  is  apparent,  that  out   of   17
corporations/boards who were invited to express their views  on  the  issue,
only 7 had actually done  so.   It  is  not  the  case  of  the  respondent-
employees, that any one of those who had expressed  their  views,  contested
the fact, that  the  pension  scheme  was  not  self-financing.   Those  who
expressed their views, affirmed that the pension scheme  could  be  salvaged
only with Government support.   Those  who  did  not  express  their  views,
obviously had no comments to offer.  The position  projected  by  the  State
Government,  therefore,  cannot  be  considered  to  have  been  effectively
rebutted.  Certain facts and figures, have indeed been projected, on  behalf
of the respondent-employees.  These have been recorded by us  in  paragraphs
39  and  40.   Financial  calculations  can  not  be  made  casually,  on  a
generalized basis.  In the absence of any authenticity, and  that  too  with
reference to all the 20 corporate entities specified in Schedule I  of  ‘the
1999 Scheme’, the projections made on behalf  of  the  respondent-employees,
cannot be accepted, as constituting a legitimate  basis,  for  a  favourable
legal determination.  Since the respondent-employees have not been  able  to
demonstrate, that the foundational basis for withdrawing ‘the 1999  Scheme’,
was not premised on any arbitrary consideration, or alternatively,  was  not
founded on any irrelevant consideration,  it  is  not  possible  for  us  to
accept the contention, that the withdrawal of ‘the  1999  Scheme’,  was  not
based on due consideration, or that,  it  was  irrational  or  arbitrary  or
unreasonable.   We  are  also  satisfied,  that  the  action  of  the  State
Government, in allowing those who had  already  started  earning  pensionary
benefits under ‘the 1999 Scheme’, was based on a legitimate  classification,
acceptable in law.  In the above view of  the  matter,  the  action  of  the
State Government cannot be described as arbitrary, and  as  such,  violative
of Article 14 of the Constitution  of  India.   We  are  also  satisfied  in
concluding, that the  understanding  of  the  State  Government  (which  had
resulted in introducing ‘the 1999 Scheme’) on being found to be based on  an
incorrect calculation, with reference to the viability of  the  corpus  fund
(to operate ‘the 1999 Scheme’), had to be  administratively  reviewed.   And
that, the State  Government’s  determination  in  exercising  its  power  of
review, was well founded.
64.   It is also not possible for us to  accept,  that  any  Court  has  the
jurisdiction to fasten a monetary liability on the State Government,  as  is
the natural consequence, of the impugned order passed  by  the  High  Court,
unless it emerges from the rights  and  liabilities  canvassed  in  the  lis
itself.  Budgetary allocations, are  a  matter  of  policy  decisions.   The
State Government while promoting ‘the  1999  Scheme’,  felt  that  the  same
would be self-financing.  The State Government, never intended  to  allocate
financial resources out of State funds, to  run  the  pension  scheme.   The
State Government, in the instant view of the matter,  could  not  have  been
burdened with the liability, which  it  never  contemplated,  in  the  first
place.  Moreover, it is the case  of  the  respondent-employees  themselves,
that a similar pension scheme, floated for civil servants in  the  State  of
Himachal Pradesh,  has  also  been  withdrawn.   The  State  Government  has
demonstrated its incapacity, to provide the  required  financial  resources.
We are therefore of the view, that the High Court should not (- as it  could
not) have transferred the financial liability to run ‘the 1999  Scheme’,  to
the State Government.  Similar suggestions made by the  concerned  corporate
bodies, cannot constitute a basis for fastening the residuary  liability  on
the Government.
65.   The action of the State Government,  in  revoking  ‘the  1999  Scheme’
vide  notification   dated   2.12.2004,   was   also   assailed   as   being
discriminatory.  And as such, violative of Article 16  of  the  Constitution
of India.  In  this  behalf,  the  submission  advanced  on  behalf  of  the
respondent-employees  was,  that  the  State  Government  extended   similar
benefits to Government employees under the Central Civil Services  (Pension)
Rules, 1972.  The said pensionary benefits extended to Government  servants,
were also sought to be withdrawn.  It was however pointed  out,  that  while
withdrawing the pensionary  benefits  from  the  Government  employees,  the
State Government had taken a decision to  protect  all  existing  employees,
who had entered into Government service, till the revocation of the  pension
scheme.  It was submitted, that the High Court had, by the  impugned  order,
similarly protected only the existing employees, who were in service, as  on
the date of issuance of the repeal notification, dated  2.12.2004.   It  was
contended,  that  the  State  Government’s  action,  in  not  treating   the
employees of corporate bodies, governed by ‘the 1999 Scheme’,  similarly  as
it had treated employees in Government service, was clearly  discriminatory.
 It was submitted, that two  sets  of  employees  similarly  situated,  were
treated differently.   It  was  pointed  out,  that  whilst  protection  was
extended to one set of employees, similar benefits were denied to the  other
set of employees.
66.    We  have  given  our  thoughtful  consideration  of   the   plea   of
discrimination, advanced at the behest of the respondent-employees.   It  is
not possible for us to accept, that the employees of corporate  bodies,  can
demand as of  right,  to  be  similarly  treated  as  Government  employees.
Whilst it can be stated that Government employees of the State  of  Himachal
Pradesh are civil servants, the same is not true for employees of  corporate
bodies.  Corporate bodies are  independent  entities,  and  their  employees
cannot claim parity with employees  of  the  State  Government.   The  State
Government has a master-servant relationship with the civil servants of  the
State, whilst it has no such direct or indirect nexus with the employees  of
corporate bodies.  The State Government may legitimately  choose  to  extend
different rights in terms  of  pay-scales  and  retiral  benefits  to  civil
servants.  It may disagree, to extend the  same  benefits  to  employees  of
corporate bodies.  The State Government would be well within its  right,  to
deny  similar  benefits  to  employees  of  corporate  bodies,   which   are
financially unviable, or if their  activities  have  resulted  in  financial
losses.  It is common  knowledge,  that  when  pay-scales  are  periodically
reviewed for civil servants, they do not automatically become applicable  to
employees of corporate bodies, which are wholly financed by the  Government.
 And similarly, not even to employees of  Government  companies.   Likewise,
there cannot be parity with Government employees, in respect of  allowances.
 So also, of  retiral  benefits.   The  claim  for  parity  with  Government
employees is therefore wholly misconceived.  It is, therefore, not  possible
for us to accept the  contention  advanced  on  behalf  of  the  respondent-
employees, that the action of the State Government was discriminatory.
67.   Another reason for us to  conclude,  that  the  action  of  the  State
Government was not discriminatory is, that despite having revoked ‘the  1999
Scheme’ through the notification dated 2.12.2004, the State  Government  had
permitted such  of  the  Government  owned  corporations  in  the  State  of
Himachal Pradesh, which were not suffering any losses, to promote their  own
pension schemes, and to extend pensionary benefits to  their  employees,  on
an individual basis, in the same/similar fashion as had  been  attempted  by
the State Government, through ‘the 1999 Scheme’.  In  the  instant  view  of
the matter also, we are of  the  opinion,  that  the  action  of  the  State
Government cannot be assailed, on the ground of discrimination.
68.   We  shall  now  consider,  whether  the  State  Government  which  had
introduced ‘the 1999  Scheme’,  had  the  right  to  repeal  the  same.   In
answering the above issue, it needs to be consciously  kept  in  mind,  that
the employees of corporate bodies, who were extended the  benefits  of  ‘the
1999 Scheme’, as already noticed above, were  not  employees  of  the  State
Government.  ‘The  1999  Scheme’  was,  therefore,  just  a  welfare  scheme
introduced by the State Government, with  the  object  of  ameliorating  the
financial condition of employees,  who  had  rendered  valuable  service  in
State owned corporations.   In  order  to  logically  appreciate  the  query
posed, we may illustratively take into consideration  a  situation,  wherein
an organization similar to the one in which  the  respondent-employees  were
engaged, suffered such financial losses, as would  make  the  sustenance  of
the  organization  itself,  unviable.   Can  the  employees   of   such   an
organization, raise a claim in law, that the corporate  body  be  not  wound
up, despite  its  financial  unworkability?   Just  because,  the  resultant
effect would be, that they would lose their jobs.  The answer to  the  above
query, has to be in  the  negative.   The  sustenance  of  the  organization
itself, is of paramount importance.  The claim of employees, who  have  been
engaged by the organization, to run the activities of the  organization,  is
of secondary importance.  If an organization  does  not  remain  financially
viable, the same cannot be required  to  remain  functional,  only  for  the
reason that its employees, are not  adversely  impacted.   When  and  how  a
decision to wind up an organization is to be taken, is  a  policy  decision.
The decision to wind up a corporation  may  be  based  on  several  factors,
including  the  nature  of  activities  rendered  by   it.    In   a   given
organization,  sometimes  small  losses  may  be  sufficient  to  order  its
closure, as its activities may have no vital bearing  on  the  residents  of
the State.  Where, an organization is raised to support activities on  which
a large number of people in the State are dependent, the same  may  have  to
be sustained, despite the fact  that  there  are  substantial  losses.   The
situations  are   unlimited.    Each   situation   has   to   be   regulated
administratively, in terms of the policy of the State  Government.   Whether
a corporate body can no longer be sustained, because its activities  are  no
longer workable, practicable, useable, or effective, either  for  the  State
itself, or for the welfare of the residents of the State, is for  the  State
Government to decide.  Similarly, when and how much, is to be paid as  wages
(or allowances) to employees of an organization, is also a policy  decision.
 So also, post-retiral benefits.  All these issues  fall  in  the  realm  of
executive determination.  No Court has any role therein.   For  the  reasons
recorded hereinabove, in our considered  view,  the  conditions  of  service
including wages,  allowances  and  post-retiral  benefits  of  employees  of
corporate bodies, will necessarily have to be  determined  administratively,
on the basis of relevant factors.   Financial  viability,  is  an  important
factor, in such consideration.   In  the  facts  and  circumstances  of  the
present case, it is not possible for us to accept, the  contention  advanced
on behalf of the respondent-employees,  that  the  State  Government  should
provide financial support for sustaining ‘the 1999  Scheme’,  at  least  for
such of the employees, who were engaged on or before the  date  of  issuance
of the repeal notification (- 4.12.2004).  We would  like  to  conclude  the
instant submission by recording,  that  the  respondent-employees  have  not
been able to make  out  a  case,  that  the  notification  dated  2.12.2004,
repealing ‘the 1999 Scheme’,  was  in  any  manner,  capricious,  arbitrary,
illegal or uninformed, and as such, we  would  further  conclude,  that  the
respondent-employees cannot be considered as being entitled, to any  relief,
through judicial process.
69.   Having recorded our aforesaid conclusion, it is not necessary  for  us
to examine  the  submissions  advanced  at  the  hands  of  the  respondent-
employees, that the action of the State Government, in  issuing  the  repeal
notification dated 2.12.2004, would violate Article 21 of  the  Constitution
of India.  All the same, since the contention was  raised,  we  consider  it
just and appropriate, to examine and deal  with  the  same.  The  contention
advanced on behalf of the respondent-employees  was,  that  the  fundamental
rights enshrined in the Constitution, do not  extend  to  merely,  providing
for survival or animal existence.  Article 21, it was pointed out, has  been
interpreted by this Court, as extending the right to life and liberty  -  as
the right to live, with human dignity.  It was  submitted,  that  ‘the  1999
Scheme’, which allowed  better  post-retiral  benefits  to  the  respondent-
employees, was an extension of such a benefit.  ‘The 1999  Scheme’,  it  was
submitted, would  have  resulted  in  ameliorating  the  conditions  of  the
respondent-employees, after their retirement.  The  submission  advanced  on
behalf of the respondent-employees  is  seemingly  attractive,  but  is  not
acceptable as a proposition of law.  A welfare scheme, may or  may  not  aim
at  providing,  the  very  basic  rights  to  sustain  human  dignity.    In
situations where a scheme targets to alleviate basic human rights, the  same
may possibly constitute an  irreversible  position,  as  withdrawal  of  the
same, would violate Article 21 of  the  Constitution.   Not  so,  otherwise.
Herein, the Employees’ Provident Funds Scheme,  1995,  sponsored  under  the
Provident Fund Act, is in place.  The same was sought  to  be  replaced,  by
‘the 1999 Scheme’.  ‘The 1999 Scheme’ was an effort at  the  behest  of  the
State Government, to provide  still  better  retiral  benefits.   ‘The  1999
Scheme’  was  not  a  measure,  aimed  at  providing  basic  human   rights.
Therefore, ‘the 1999 Scheme’ can not be treated as irreversible.   The  same
would not violate Article 21 of the Constitution, on  its  being  withdrawn.
It is not in dispute, that after the repeal  notification  dated  2.12.2004,
the erstwhile Employees’ Provident Funds Scheme, 1995, has been restored  to
such of the employees, who were impacted by the  said  repeal  notification.
We are of the view, that the repealing of ‘the 1999 Scheme’,  in  the  facts
and circumstances of this case, cannot be deemed  to  have  in  any  manner,
violated the right of the respondent-employees,  under  Article  21  of  the
Constitution of India.
70.   It is also not possible to accept, the contention advanced  on  behalf
of the respondent-employees, based on Article 300A of  the  Constitution  of
India.  We have deliberated hereinabove, the nature of the right created  by
‘the 1999 Scheme’.  We have examined all the legal submissions  advanced  on
behalf of the respondent-employees.  We  have  arrived  at  the  conclusion,
that action of the State Government, was  well  within  its  authority.   We
have also held  the  same  to  be  based  on  due  consideration.   We  have
therefore,  rejected  the  assertion  made  on  behalf  of  the  respondent-
employees,   that   the   impugned   notification   dated   2.12.2004,   was
unconstitutional, irrational, arbitrary or unreasonable.  It is  accordingly
not possible for us to accept,  the  challenge  raised  by  the  respondent-
employees, that  they  had  been  deprived  of  their  right  to  pensionary
benefits, without the authority in law.  We are therefore of the view,  that
the claim raised on behalf of the respondent-employees, by placing  reliance
on Article 300A of the Constitution of India, is misconceived.
71.   Our determination, with reference to all the issues  canvassed  above,
would also answer the question left open in  paragraph  52  above.   Namely,
whether or not the contingent  right,  as  was  vested  in  the  respondent-
employees, was binding or irrevocable.  We  may  now  sum  up  the  position
determined by us, in the foregoing paragraphs.  It is no doubt true that  we
have concluded, that ‘the 1999 Scheme’, created a contingent  right  in  the
respondent-employees.   The  respondent-employees  comprise  of  all   those
employees of  corporate  bodies,  who  had  opted  for  ‘the  1999  Scheme’,
immediately on its having been introduced; all those,  who  were  deemed  to
have opted for ‘the 1999 Scheme’ by not having  exercised  any  option;  and
all those who were appointed after the introduction of  ‘the  1999  Scheme’.
The first issue that arises is, whether  any  express  right  or  obligation
existed, between the respondent-employees and  the  State  Government.   One
can understand, such a  claim  arising  out  of  an  obligation  between  an
employer and his employees, where there is a quid pro  quo  –  a  trade  off
based on a relationship (as between, an employer  and  employee).   We  have
however concluded, that there was no such  relationship  between  the  State
Government, and the  respondent-employees.   All  the  corporate  bodies  in
which the respondent-employees were/are engaged,  are  independent  juristic
entities.   It  is  therefore  apparent,  that  the  claim  raised  by   the
respondent-employees, is not based on any right or  obligation  between  the
parties.  We have also examined the submissions advanced by learned  counsel
premised on various constitutional provisions (- Articles  14,  16,  21  and
300A of the Constitution of India), but have found, that  no  right  can  be
stated to have been violated, thereunder.  We have also examined  the  other
legal submissions, advanced on behalf of the respondent-employees, and  have
found the same, as unjustified.  The  issue  whether  administrative  review
was permissible, after ‘the 1999 Scheme’ had become  operational,  has  been
answered in the affirmative.  And  finally,  we  have  concluded,  that  the
exercise of such power, while issuing the repeal notification, was based  on
due  consideration.   We  therefore  hereby   uphold,   the   legality   and
constitutionality of the notification dated 2.12.2004.
72.   For the  reasons  recorded  hereinabove,  the  present  appeals  stand
allowed.  The impugned order dated 19.12.2013 passed by the  High  Court  is
accordingly, set aside.
                                                         ….….….………………………….J.
                                                  (Jagdish Singh Khehar)

                                                         ….…..…………………………….J.
                                                           (C. Nagappan)
New Delhi;
September 28, 2016.

Note: The emphases supplied in all the quotations in the instant judgment,
are ours.