Grant of upgraded pay scale for Inspectors and Superintendents must be effective from 01.01.1996 instead of 21.04.2004.

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

He challenged the respondents' decision to grant him the benefit of an upgraded pay scale effective from 21.04.2004 instead of 01.01.1996

The applicant claimed parity with Inspectors and Superintendents of the Central Board of Direct Taxes (CBDT), where similar benefits were granted retrospectively following a Special Anomaly Committee recommendation

The matter reached the Tribunal after similar reliefs were upheld by the High Court of Telangana and the Supreme of India in related matters

1. Whether the applicant is entitled to the revised pay scale for the posts of Inspector/Superintendent w.e.f. 01.01.1996 on a notional basis, consistent with decisions involving the CBDT and other coordinate benches

The Tribunal applied the principle of parity and non-discrimination within the Department of Revenue, as established in Union of India v. R. Siva Shankara Sastry (Writ Petition No. 10490 of 2024, High Court of Telangana) and upheld by the Hon’ble Supreme Court in SLP (Civil) Diary No. 59005/2024

It relied on the doctrine that since the Department of Revenue is the common umbrella for both CBDT and CBIC, benefits granted to one regarding pay anomalies must be extended to the other without requiring a separate Anomaly Committee

The Tribunal also referenced the precedent set by CAT Hyderabad Bench in OA No. 1089/22019

The Tribunal examined the judicial history of the pay fixation dispute, noting that the High Court of Telangana had previously dismissed the Union's challenge against retrospective pay fixation for Superintendents

The court noted that the CBDT had already implemented the 01.01.1996 effective date following an Anomaly Committee report, and because both the CBDT and CBIC fall under the same Department of Revenue, there is no justification for a separate committee or a different implementation date

The Tribunal further noted that the Hon'ble Supreme Court had dismissed the Special Leave Petition filed by the Union of India against these findings on 28.02.2025, thereby finalizing the legal position

Consequently, the Tribunal determined that if the applicant's facts are identical, they are entitled to the same relief

If the facts and controversy are found to be similar, the respondents are commanded to grant the upgraded pay scale w.e.f. 01.01.1996 (instead of 21.04.2004) on a notional basis with consequential arrears within three months

No order was made as to costs