https://www.taxtmi.com/caselaws?id=187800 A retirement-benefit scheme may validly use a rational cut-off date linked to objective considerations such as the price index, and that prospective classification does not offend Article 14 merely because some retirees fall outside it. On that basis, the dearness pay linkage for pension and gratuity with a 30-9-1977 cut-off was treated as valid. The text also states that leave encashment, being a new service-linked facility, could not be claimed retrospectively by persons who had already left service before its introduction. Likewise, the revised non-contributory family pension scheme applied only to those in service when it took effect on 22-9-1977, so earlier retirees were not entitled to it. en-us Thu, 17 Mar 1994 00:00:00 +0530 Mon, 07 Nov 2016 15:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187800 A retirement-benefit scheme may validly use a rational cut-off date linked to objective considerations such as the price index, and that prospective classification does not offend Article 14 merely because some retirees fall outside it. On that basis, the dearness pay linkage for pension and gratuity with a 30-9-1977 cut-off was treated as valid. The text also states that leave encashment, being a new service-linked facility, could not be claimed retrospectively by persons who had already left service before its introduction. Likewise, the revised non-contributory family pension scheme applied only to those in service when it took effect on 22-9-1977, so earlier retirees were not entitled to it. Case-Laws Indian Laws Thu, 17 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187800