STATE OF U.P. AND ORS. versus U.P. SALES TAX OFFICERS GRADE II ASSOCIATION

Citation: [2003] 3 S.C.R. 617 · Decided: 16-04-2003 · Supreme Court of India · Bench: DORAISWAMY RAJU · Disposal: Dismissed

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Judgment (excerpt)

.. 
STATE OF U.P. AND ORS. 
A 
V. 
U.P. SALES TAX OFFICERS GRADE II ASSOCIATION 
APRIL 16, 2003 
[DORAISWAMY RAJU AND D.M. DHARMADHIKARI, JJ.] 
B 
Service Law: 
Revision of pay scale-Fixation of-Trade Tax Officers carrying pre 
revised pay scale of Rs. 400-750 at par with District Level Officers in other C 
departments-District Level Officers pay scale revised to Rs. 690-1420. 
However, Trade Tax Officers given pay scale of Rs. 625-1240-Claim for 
equality in pay scales-High Court allowing the claim-Justification a/-
Held: High Court justified in granting revised pay scale of Rs. 690-1420 at 
par, with District Level Officers since Trade Tax Officers are exercising D 
administrative and quasi judicial functions both within the district and outside, 
thus can be treated at par with District Level Officers in other departments 
who carried the same pre-revised pay scale-Grant of arrears of pay from 
date of filing petition. 
Respondent-Trade Tax Officers were carrying pre-revised pay scale E 
of Rs. 400-750 at par with other District Level Officers in other departments 
of the State. Second U.P. Pay Commission was set up for revision of pay 
scales of government servants. It classified the District Level Officers in 
two groups on the basis of their engagement in the developmental or non 
developmental activities. Pursuant to this Government resolution was taken F 
which gave a go-bye to this classification. It fixed pay scales for different 
posts a step above the pay scale recommended by the Pay Commission. It 
granted pay scale of Rs. 690-1420 to officers in pre-revised scale of Rs. 400-
750. However, respondents were granted pay scale of Rs. 625-1240. 
Respondent challenged the same. High Court directed the respondent to 
be fixed in the revised pay scale of Rs. 690-1420. Hence the present appeal. G 
Appellant-State contended that no parity is found status-wise and 
function-wise between Trade Tax Officers in the Tax Department and 
District Level Officers in other departments of the State; that Government 
Resolution has fixed pay scales for different posts a step above the pay scale H 
617 
618 
SUPREME COURT REPORTS 
(2003] 3 S.C.R. 
A recommended by the Pay Commission; that looking to the nature of 
onerous duties of District Level Officers in other departments engaged in 
developmental activities cf the State, they have been granted pay scale of 
Rs. 690-1420 and Trade Tax Officers have been given revised scale of Rs. 
625-1240; and that pay fixation is a subject for experts who undertake 
B comparative study of nature of duties and functions of various employees 
to be considered for pay revision, such a decision of Pay Commission and 
the Government based thereon is not open to judicial review. 
Respondent-Association of Trade Tax Officers contended that once 
the Government resolves to depart from the report of the Pay Commission 
C of giving different pay revision based on grouping of the District Level 
Officers engaged in developmental activities and others not so engaged, 
there was no justification not to give to the Trade Tax Officers revised pay 
scale of Rs. 625-1240 which is the pay scale recommended in place of pre-
revised scale of Rs. 400-750; that Trade Tax Officers discharge both 
administrative and quasi judicial functions within the District and some 
D time their jurisdiction goes beyond the District based on the area for which 
they are appointed; that when the District Level Officers, who were in the 
pre-revised scale of Rs. 400-750, have been granted by the State 
Govt>rnment the pay scale of Rs. 625-1240, the High Court is justified in 
holding that it was discriminatory to grant Trade Tax Officers carrying 
E the same pre-revised scale of Rs. 400-750, the pay scale of Rs. 625-1240. 
Dismissing the appeal, the Court 
HELD: I.I. High Court was justified in granting relief by directing 
Ii 
that the Trade Tax Officers be fixed in the revised scale of Rs. 690-1420 at 
F par with District Level Officers carrying the same pre-revised scale of pay. 
1623-D, E] 
1.2. Pay fixation is an exercise requiring going into various aspects 
of the posts held in various services and nature of the duties of the 
G employees. In the instant case, judicial review is not sought against the 
report or recommendations of the Pay Commission but the implementation 
of the Government Resolution based on the report and recommendations 
of the Pay Commission is questioned. The Pay Commission classified the 
Distr

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