CAT - ['Kolkata']
Employment and Labour LawAdministrative and Public Law

Competent authority must decide regularisation claims and extend parity benefits upon verifying similarly situated casual labourers.

Mridul Mukherjee vs INCOME TAX DEPARTMENT

CAT - ['Kolkata']JUDGMENT: August 14, 20263 MIN READSOURCE JUDGMENT
Competent authority must decide regularisation claims and extend parity benefits upon verifying similarly situated casual labourers.. Mridul Mukherjee vs INCOME TAX DEPARTMENT. CAT - ['Kolkata']. LawLens
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The 174 applicants claimed to have worked as casual labourers under the Income Tax Department for approximately two decades and to have rendered uninterrupted service.

Source reference: p. 2, para. 5

They submitted a common representation dated 10 March 2026 to the Principal Chief Commissioner of Income Tax, West Bengal and Sikkim, seeking regularisation and consequential benefits on the basis of Supreme Court decisions concerning similarly situated casual labourers, including Jaggo v. Union of India, Anita v. Union of India, Vinod Kumar v. Union of India, Shri Pal v. Nagar Nigam, Ghaziabad, and Pawan Kumar v. Union of India.

Source reference: p. 2, para. 3; p. 3, para. 5

As the representation had not been considered, the applicants approached the Tribunal under Section 19 of the Administrative Tribunals Act, 1985, seeking, inter alia, regularisation, continuity of service, seniority, pay fixation and other consequential benefits.

Source reference: p. 2, para. 3

The application for joint prosecution under Rule 4(5)(a) of the Central Administrative Tribunal (Procedure) Rules, 1987 was allowed.

Source reference: p. 2, para. 4

During hearing, the applicants limited their immediate prayer to a direction for consideration of their representation, while the respondents stated that they had no objection, subject to verification of each individual case.

Source reference: p. 3, paras. 6–7
02

Issues

Whether the respondents should be directed to consider the applicants’ pending representation seeking regularisation in light of the cited Supreme Court judgments, particularly Pawan Kumar v. Union of India, and pass a reasoned decision within a stipulated period.

Source reference: p. 4, para. 8

Whether the applicants should be granted the same regularisation benefits as the employees covered by the cited Supreme Court decisions, subject to verification that they are similarly situated.

Source reference: p. 4, para. 8

Whether the applicants’ service should be protected by directing the respondents to maintain status quo pending disposal of their representation.

Source reference: p. 4, para. 8
03

Law Applied

The Tribunal exercised jurisdiction under Section 19 of the Administrative Tribunals Act, 1985, which permits an aggrieved person to approach the Tribunal for redressal of service-related grievances.

Source reference: p. 2, para. 3

The joint prosecution of the applicants was permitted under Rule 4(5)(a) of the Central Administrative Tribunal (Procedure) Rules, 1987.

Source reference: p. 2, para. 4

The Tribunal relied upon the principle of non-discrimination in regularisation applied by the Supreme Court in Pawan Kumar & Ors. v. Union of India & Ors., where it was held that employees similarly situated to those whose services had been regularised could not be discriminated against by the Income Tax Department.

Source reference: p. 3, para. 5

The cited precedents were not treated as automatically conferring regularisation; entitlement remained subject to verification of the individual applicants’ similarity with the beneficiaries of those judgments.

Source reference: p. 4, paras. 8–9
04

Reasoning

The Tribunal did not adjudicate the applicants’ substantive entitlement to regularisation.

Source reference: p. 3, paras. 5–7

Since the applicants’ representation dated 10 March 2026 remained undecided, and the respondents consented to its consideration subject to verification of individual cases, the Tribunal considered it appropriate to direct the competent authority to examine the representation in light of the cited Supreme Court judgments.

Source reference: p. 3, paras. 5–7

In particular, the Tribunal noted the principle in Pawan Kumar that the Income Tax Department could not discriminate against employees similarly situated to those whose services had been regularised.

Source reference: p. 3, para. 5

However, because similarity of service conditions and other relevant facts had not been established on the record, the Tribunal left the merits open and made the grant of benefits conditional upon individual verification.

Source reference: p. 4, paras. 8–9

Interim protection was granted through a direction to maintain status quo until the representation was decided.

Source reference: p. 4, para. 8
05

Holding

The Tribunal allowed the joint prosecution application and disposed of the Original Application without deciding the merits of the applicants’ claims.

Respondent No. 4, or another competent authority, was directed to consider the applicants’ representation dated 10 March 2026, treating the Original Application as part of that representation, in light of the cited judgments, specifically Pawan Kumar v. Union of India, and to communicate a reasoned and speaking order within 12 weeks from receipt of a certified copy of the Tribunal’s order.

Source reference: p. 4, para. 8

The respondents were further directed to maintain status quo concerning the applicants until disposal of the representation.

Source reference: p. 4, para. 8

If, after verification, the applicants were found to be similarly situated to the employees covered by the cited judgments, the respondents were directed to extend the corresponding benefits to them.

Source reference: p. 4, para. 8

All points on merits were kept open, and no costs were awarded.

Source reference: p. 4, paras. 9–10
06

Acts & Sections Cited

1 provisions across 1 statute referred to in this judgment. Each provision opens on LawLens.

Administrative Tribunals Act, 19851

CAT - ['Kolkata']

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Mridul MukherjeevsINCOME TAX DEPARTMENT

CAT - ['Kolkata'] · August 14, 2026

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