Just a moment...
Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether, under the Modified Assured Career Progression Scheme, the respondents were entitled to grade pay of Rs. 6600 on the third financial upgradation or only to the immediate next higher grade pay of Rs. 5400 in terms of Clause 8.1 and the CCS (Revised Pay) Rules, 2008.
Analysis: The entitlement under the MACP Scheme is governed by the immediate next higher grade pay in the hierarchy of revised pay bands and grade pays, and not by the next promotional post in the service hierarchy. Clause 8.1 specifically treats grade pay of Rs. 5400 in PB2 and PB3 as separate grade pays for the purpose of upgradation, and the relevant placement has to be read with Section 1, Part A of the First Schedule of the CCS (Revised Pay) Rules, 2008. Granting grade pay of Rs. 6600 by reference to the promotional post would amount to altering the scheme, which is impermissible when the scheme itself is not under challenge.
Conclusion: The respondents were not entitled to grade pay of Rs. 6600; they were entitled only to grade pay of Rs. 5400 under the MACP Scheme.