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    <title>2023 (3) TMI 377 - DELHI HIGH COURT</title>
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    <description>Pending special audit objections cannot justify indefinite withholding of pensionary and terminal benefits after superannuation where no departmental or criminal proceedings have been initiated. The Delhi HC noted that the employee had retired more than five years earlier, the respondents gave no satisfactory explanation for the delay in concluding the audit or taking a final decision, and the relevant file had only been recovered after being misplaced. Rule 2.2(b) of the Punjab Civil Service Rules was treated as supporting the position that, in the absence of proceedings instituted during service, continued deprivation of retiral dues was unjustified. The petitioner was therefore entitled to release of the differential pension, interest, NOC, and other terminal dues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=434991</link>
      <description>Pending special audit objections cannot justify indefinite withholding of pensionary and terminal benefits after superannuation where no departmental or criminal proceedings have been initiated. The Delhi HC noted that the employee had retired more than five years earlier, the respondents gave no satisfactory explanation for the delay in concluding the audit or taking a final decision, and the relevant file had only been recovered after being misplaced. Rule 2.2(b) of the Punjab Civil Service Rules was treated as supporting the position that, in the absence of proceedings instituted during service, continued deprivation of retiral dues was unjustified. The petitioner was therefore entitled to release of the differential pension, interest, NOC, and other terminal dues.</description>
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