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    <title>1994 (3) TMI 387 - Supreme Court</title>
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    <description>The Supreme Court allowed the appeal, setting aside the High Court&#039;s judgment that declared an Office Memorandum discriminatory. The Court held that the memorandum&#039;s scheme of treating a portion of dearness allowance as pay for retirement benefits for government servants who retired on or after 30-9-1977 was rational and not arbitrary. It emphasized that the cut-off date for pension benefits was linked to the price index level and was necessary for financial reasons. The Court also clarified that certain benefits, such as encashment of earned leave and the family pension scheme, were subject to specific eligibility criteria and cut-off dates, denying relief to retired government servants not meeting those criteria.</description>
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    <pubDate>Thu, 17 Mar 1994 00:00:00 +0530</pubDate>
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      <title>1994 (3) TMI 387 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=187800</link>
      <description>The Supreme Court allowed the appeal, setting aside the High Court&#039;s judgment that declared an Office Memorandum discriminatory. The Court held that the memorandum&#039;s scheme of treating a portion of dearness allowance as pay for retirement benefits for government servants who retired on or after 30-9-1977 was rational and not arbitrary. It emphasized that the cut-off date for pension benefits was linked to the price index level and was necessary for financial reasons. The Court also clarified that certain benefits, such as encashment of earned leave and the family pension scheme, were subject to specific eligibility criteria and cut-off dates, denying relief to retired government servants not meeting those criteria.</description>
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      <pubDate>Thu, 17 Mar 1994 00:00:00 +0530</pubDate>
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