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    <title>2006 (5) TMI 514 - Supreme Court</title>
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    <description>Where revised pay scales are granted retrospectively, pension must be computed on the revised emoluments from the date the revised pay becomes operative. Pension is deferred salary with a direct nexus to last pay drawn, and an executive instruction cannot cut down an accrued pensionary entitlement by imposing a later cut-off date. The Court held that the appellants, having been placed on revised UGC pay scales from 1.1.1996, were entitled to pensionary benefits on that basis from the same date, and the later date of 1.4.1998 could not be used to deny the revised pension.</description>
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    <pubDate>Fri, 12 May 2006 00:00:00 +0530</pubDate>
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      <title>2006 (5) TMI 514 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=184588</link>
      <description>Where revised pay scales are granted retrospectively, pension must be computed on the revised emoluments from the date the revised pay becomes operative. Pension is deferred salary with a direct nexus to last pay drawn, and an executive instruction cannot cut down an accrued pensionary entitlement by imposing a later cut-off date. The Court held that the appellants, having been placed on revised UGC pay scales from 1.1.1996, were entitled to pensionary benefits on that basis from the same date, and the later date of 1.4.1998 could not be used to deny the revised pension.</description>
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      <pubDate>Fri, 12 May 2006 00:00:00 +0530</pubDate>
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