Jammu and Kashmir High Court

Parent Organization Bears Primary Liability for Retiral Benefits of Employees on Deputation Under J&K CSR.

M NASEER U ZAMAN vs MANAGING DIRECTOR, J AND K AND OTHERS FINANCIAL CORPORATION

Jammu and Kashmir High CourtJUDGMENT: April 30, 20262 MIN READSOURCE JUDGMENT
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The petitioner was appointed as a Techno Economic Analyst with the J and Ladakh Financial Corporation (JKLFC) in December 2010

Source reference: p. 2, para. 2

In March 2013, he was deputed to the J Power Development Corporation (JKPDC), where he served for approximately 84 months until March 2020

Source reference: p. 2, para. 2

Upon his resignation being accepted by the parent organization (JKLFC) on February 20, 2020, he joined the State Bank of India

Source reference: p. 2, para. 2

Post-resignation, JKLFC withheld his leave encashment and gratuity, claiming that JKPDC (the borrowing organization) must contribute proportionately for the period the petitioner served there

Source reference: p. 3, para. 4-5

Conversely, JKPDC disclaimed liability, asserting that service benefits must be settled by the parent organization under the JK Civil Service Regulations (CSR)

Source reference: p. 4, para. 6
02

Issues

1. Whether the parent organization (JKLFC) or the borrowing organization (JKPDC) is liable for the payment of gratuity and leave encashment salary to a deputed employee

Source reference: p. 5, para. 9
03

Law Applied

Schedule XVIII, Rule 12 of the JK Civil Service Regulations (CSR), which mandates that for employees deputed to Corporations or Autonomous Bodies, the disbursement of leave salary and GP fund shall be made by the parent department

Source reference: p. 5-6, para. 10-11

Article 240-BB of the JK CSR regarding the parent organization’s liability for gratuity

Source reference: p. 6, para. 12

Section 7(3-A) of the Payment of Gratuity Act, which stipulates a 10% per annum interest rate for delayed payments

Source reference: p. 7, para. 13

Government Instructions under Article 185-B of the JK CSR were applied to define the reimbursement mechanism for leave salary between borrowing and parent organizations

Source reference: p. 7-8, para. 14-15
04

Reasoning

Regarding gratuity, the Court held it is the absolute liability of the parent organization (JKLFC) at the time of retirement or resignation; JKLFC’s attempt to seek contributions from JKPDC was deemed an "abdication of duty" that caused unnecessary delay

Source reference: p. 6, para. 12

Regarding leave salary, the Court harmonized Rule 12 with the instructions under Article 185-B. It reasoned that the borrowing organization (JKPDC) is responsible for assessing and initially paying the leave salary, which it then claims as a reimbursement from the parent organization

Source reference: p. 9, para. 15-16

The Court found JKPDC’s outright denial of liability contrary to the regulations, as it is the functional paymaster for the leave salary prior to seeking reimbursement

Source reference: p. 9, para. 16
05

Holding

Respondent No. 1 (JKLFC) must release the gratuity amount with 10% interest per annum starting from 30 days after the acceptance of resignation

Respondent No. 2 (JKPDC) must calculate and release the leave salary within one month, with 6% interest per annum from the date of filing the writ petition, and subsequently seek reimbursement from JKLFC

Source reference: p. 10, para. 17
Jammu and Kashmir High Court

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M NASEER U ZAMANvsMANAGING DIRECTOR, J AND K AND OTHERS FINANCIAL CORPORATION

Jammu and Kashmir High Court · April 30, 2026

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