https://www.taxtmi.com/caselaws?id=463699 Pensionary conditions already governed by the 1960 Regulations could not be altered through Board proceedings or a saving clause alone; any adverse change required a formal amendment in accordance with law. The Board's increase in qualifying service and the shift in pension computation to the average emoluments of the last ten months were therefore invalid and set aside because they were made by executive action without amending the Regulations. By contrast, the reduction of maximum commutation from 40% to 33 1/3% was upheld because the earlier enhancement had itself been granted only by Board proceeding, and a later executive proceeding could restore the position originally reflected in the Regulations. en-us Fri, 21 Oct 2005 00:00:00 +0530 Fri, 12 Sep 2025 15:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463699 Pensionary conditions already governed by the 1960 Regulations could not be altered through Board proceedings or a saving clause alone; any adverse change required a formal amendment in accordance with law. The Board's increase in qualifying service and the shift in pension computation to the average emoluments of the last ten months were therefore invalid and set aside because they were made by executive action without amending the Regulations. By contrast, the reduction of maximum commutation from 40% to 33 1/3% was upheld because the earlier enhancement had itself been granted only by Board proceeding, and a later executive proceeding could restore the position originally reflected in the Regulations. Case-Laws Indian Laws Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463699