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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2009 (7) TMI 1357

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.... pay fixation of these employees ought to be done as per Rule 74(b) of the Orissa Service Code. 3. The controversy arises from the facts which may be briefly noticed first. The appellant was appointed by the Government of Orissa as Overseer (Electrical) on November 16, 1964. He was deputed to serve in the Orissa State Electricity Board (for short, "OSEB") in the then pay scale of 185-00-325. Later on, the post of Overseer was re-designated as Sub-Assistant Engineer (for short, `SER'). The pay scale of SERs in OSEB was revised from time to time. Since scale of pay of SERs appointed directly by the OSEB was higher in comparison to the Sub-Assistant Engineer on deputation with OSEB and who were initially appointed by the Government of O....

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....licant and perused the relevant papers on record, we are of the opinion that annexure-6 decision of the Government regarding protection of pay is in effect a negative of the concept for pay protection. It was in pursuance of Government decision that though recruited by the O.S.E.B they were promoted by the Government to the rank of Assistant Engineer when they were enjoying higher scale of pay than the Sub-Assistant Engineers under the Government. Since the applicant was drawing pay at Rs. 874.00 per month in the scale of pay of Rs. 480.00-970.00 he could not be dragged to a lower scale of pay of Rs. 410.00-840.00 and his pay was fixed at Rs. 850.00 leading to reduction in his pay to the extent of Rs. 110.00 per month. This can hardly be ca....

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....reater importance than those attached to the post held by him, initial pay in the time scale of the higher post shall be fixed at the stage next above the pay notionally arrived at by increasing his pay in respect of the lower post by one increment at the stage at which such pay has accrued: Provided that where a Government servant, immediately before his promotion or appointment to higher post, is drawing pay at the maximum of the time scale of the lower post, his initial pay in the time scale of the higher post shall be fixed at the stage, next above the pay notionally arrived at by increasing his pay in respect of the lower post by an amount equal to his last increment in the time scale of the lower post: Provided furth....

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....an the pay he was getting immediately before promotion. 9. The Circular dated June 18, 1982 contemplates that the completed years of service rendered by SERs under the OSEB should be treated as having been rendered under the Government in the Government scale of SERs and their pay in the scale of Assistant Engineers under the Government be fixed following the principle under Rule 74(b) of the Code. The aforesaid Circular was modified by a subsequent Circular dated March 17, 1983 whereby a clarification was made that in case of promotion of SERs of OSEB to the rank of Assistant  \Engineer under Government, if the pay so fixed as per principles laid down in the Government Circular dated June 18, 1982 becomes less than the pay last dra....