Statutory service rules override executive instructions on pension eligibility for Tribunal members with qualifying service.

Where statutory service rules applied to a Tribunal member under Section 10(1B) of the U.P. Trade Tax Act, 1948 read with Rule 56 of the Uttar Pradesh Fundamental Rules and the Civil Service Regulations, pension and retiral benefits had to be determined under that framework. An executive Government Order could not override or curtail a benefit conferred by statute or statutory rules by declaring advocate-quota service non-pensionable. As the petitioner had completed the qualifying service required under the applicable rules, entitlement to retiring pension and other retirement benefits was upheld.

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Issues: Whether the petitioner, appointed as a Member of the Tribunal, was entitled to pension and other retiral benefits despite the Government Order declaring service from the advocate quota as non-pensionable.

Analysis: The applicable service conditions flowed from Section 10(1B) of the U.P. Trade Tax Act, 1948 read with Rule 56 of the Uttar Pradesh Fundamental Rules and the Civil Service Regulations. Once the statutory framework made Rule 56 applicable to members of the Tribunal, the entitlement to retiring pension and other retirement benefits had to be determined under the relevant rules. An executive instruction could not take away or curtail a benefit conferred by statute or statutory rules. The petitioner had completed the qualifying service required for pensionary benefits, and the Government Order could not validly declare the service non-pensionable.

Conclusion: The petitioner was entitled to pension and other retiral benefits, and the challenge succeeded.

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