COMMNR. OF CENTRAL EXCISE & CUSTOMS vs. M/S. KERALA STATE ELEC.DEV.CORPN.LTD
What did the Supreme Court hold?
The Supreme Court held that the respondents were not entitled to an additional increment under Rule 4.4 upon promotion as Masters, as they were already drawing the Master's pay scale due to acquiring higher qualifications. Granting this would amount to a double benefit.
What were the facts?
JBT teachers acquired higher qualifications and were granted the pay scale of Masters. Subsequently, when promoted to the post of Masters, they claimed an additional increment under Rule 4.4 of the Punjab Civil Services Rules. The State Government argued that they were already drawing the Master's pay scale and thus not entitled to further fixation.
What were the issues?
Whether teachers already drawing a higher pay scale due to acquired qualifications are entitled to further pay fixation upon regular promotion to that higher post. Whether granting an additional increment in such a scenario amounts to a double benefit.
Which sections of the Income-tax Act were involved?
Rule 4.4
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT: JUDGMENT A.K. Mathur, J.
Leave granted in S.L.P. (C) No. 16359 of 2003.
All these cases involve common question of law and fact, therefore, they are disposed of by this common order.
In all these cases, the basic question involved is whether the respondents herein are entitled to the benefit of Rule 4.4 of the Punjab Civil Services Rules (hereinafter to be referred to as the "Rules"), Volume-1, Part-1 or not? For convenient disposal of these cases, the brief facts given in C.A. No. 6305 of 2004 State of Haryana & Anr. v. Tarlochan Lal & Ors. are taken into consideration. The writ petitioners were appointed as j.B.T. teachers in the Haryana Education Department. They acquired higher qualifications of B.A./ Inter B.Ed, during the course of their service. A notification was issued on 23.7.1957 to the effect that the teachers who have acquired higher qualifications shall be granted higher grade. The writ petitioners who acquired higher qualifications
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Recent GST High Court judgments
Search GST case law →- Ramesh K Devadiga And Ors vs. Khernagar Nandadeep Co-Operative Housing Society LTD And OrsBombay · 14 Oct 2026
- Permender Singh vs. Union Of INDIA And Ors.Calcutta · 14 Oct 2026
- M/S Abdhish Dhal Samanta, Bhubaneswar vs. Chief Commissioner, CT And GST, Odisha, CuttackOrissa · 14 Oct 2026
- Kniit Net Industries Private Limited, Khurda vs. Superintendent Of CGST And Central Excise, Bhubaneswar Ii CircleOrissa · 14 Oct 2026
- M/S Maa Swarnapai Chemicals (Opc) Private Limited, Cuttack vs. Sales Tax Officer, Cuttack IOrissa · 14 Oct 2026