Grant of upgraded pay scale for Inspectors and Superintendents must be effective from 01.01.1996 to maintain inter-departmental parity.

The applicant, an employee under the Central Board of Indirect Taxes & Customs (CBIC), Department of Revenue, filed an Original Application under Section 19 of the Administrative Tribunals Act, 1985.

He challenged the action of the respondents in granting him the benefit of upgraded pay scales effective from 21.04.2004 instead of 01.01.1996.

The applicant sought retrospective pay fixation for the posts of Inspector and Superintendent, including arrears and interest, citing parity with employees of the Central Board of Direct Taxes (CBDT).

The procedural history involved several coordinate bench decisions and subsequent dismissals of challenges by High Courts and the Supreme Court.

1. Whether the applicant is entitled to the grant of upgraded/enhanced pay scales with effect from 01.01.1996 on a notional basis instead of 21.04.2004.

2. Whether the controversy regarding pay parity between CBDT and CBIC employees under the Department of Revenue has attained judicial finality.

The Tribunal applied the principle of judicial parity and the "Special Anomaly Committee" recommendations.

It relied on the precedent set by the CAT Hyderabad Bench in OA No. 1089/22019, as affirmed by the Hon’ble High Court of Telangana in Writ Petition No. 10490 of 2024 (Union of India v. Siva Shankara Sastry).

The High Court of Telangana held that since the Department of Revenue is common to both CBDT and CBIC, benefits extended to CBDT employees based on the Special Anomaly Committee’s recommendations must also extend to CBIC employees.

This was further solidified by the Hon'ble Supreme Court’s dismissal of the Special Leave Petition (SLP) Diary No. 59005/2024 on 28.02.2025.

The Tribunal examined the applicant's claim in light of the settled legal position across multiple jurisdictions.

It noted that the High Court of Calcutta had originally directed the constitution of a Special Anomaly Committee for CBDT, which resulted in an order dated 12.09.2023 granting retrospective pay enhancement from 01.01.1996.

The Tribunal observed that the Telangana and Madhya Pradesh High Courts, as well as the Hon'ble Supreme Court, have consistently upheld that there is no need for a separate committee for CBIC as both boards fall under the same Department.

Since the official respondents did not dispute that the issues were identical to the cited precedents, the Tribunal found that the applicant was entitled to similar treatment to avoid discrimination within the same department.

If found identical, the respondents are ordered to grant the applicant the upgraded pay scale w.e.f. 01.01.1996 on a notional basis with consequential arrears within three months of receiving the order.

No orders were made as to costs.