THE ACCOUNTANT GENERAL, BIHAR AND ANOTHER v. N. BAKSHI
Citation: [1962] SUPP. 1 S.C.R. 505; 1961 INSC 318
Court: Supreme Court of India
Bench: BHUVNESHWAR PRASAD SINHA , J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH, J.R. MUDHOLKAR
Judgment date:
Case summary
1961 INSC 318. Supreme Court of India judgment dated 1961-11-21. THE ACCOUNTANT GENERAL, BIHAR AND ANOTHER v. N. BAKSHI. Read the judgment and case details...
Judgment text
r (1) S. C. R. SUPREME COURT REPORTS 505 (2)( i) of Bihar Annul Finance Act intended to effect a temporary amendment in the previous definition of the word "dealer" in cl( c) of s. 2 of the Act. The contention is therefore repelled. It was also submitted that the assent of the President was not given to the Bihar Annual Finance Aot 1950. In our opinion that submission iJ equally without force because tax on sale of goo nt. itlerl unrfor R. f'gnla. tion r. *" * * "14. No person whosoever shall h&Vfl any claim on th" Genera. I Passage Fund beyond the provi11ion of the benefits, if any, conferrr:'d on him by these rcgulation11 and anv balance remaining at the crC'dit of any person after such pe!
"lon bas ceaB rvice but not to others; and (4) those previously holding civil posts in India had the right, and were in fact given the option, of declining to "continue in service" under the new regime and in the event of their exercising that option they ceased to serve on and from the date of the passing of the constitution. • (! ) [1955] 2 S. C. R. 54!. I • r 510 ~UPRRME O)URT REPORTs (1962] SUPP. l. :11dcr the Statulnry RuleH framed in 1! 1:! 4 passage benefits granted to persons employed in the Indian Civil Service, their wives am! children wne expressly made part of the sl\lary or rcmu-lleration. Cnder the amendment of 19:W, these pas· sage benefits atqnired the eharacter of allowance, privilege or facility of office. By the Act ,,f 1935 (s. 2-li) priviJ. ,gcs, iriter al·i tation means "reward, recom-pense, pay, wages or salary for service rendcrd" In R. v. Po8trrwster General(') Blackhurn, ,J. , obser · ved, "I think th" word 'rcmnnreatfon' ...... means a quid pm quo. If a ma.
n gives his services; what. over consideration he gets for giving his services scL·ms to lie a rcmuncrat. iun for them. ConH1. •quc11tly, I think if a person wai; iu receipt. of a paym .. nt. , or in receipt of a percentage, or any kin1\ of paym rcd anrl passages wc·re crNlited to the account of members of Civil Services and debited as and when they were availed of out of the general Revenue of the State. This alte-ration was made merely for administrative convenience and did not alter the character of the benefit. Under the Rules of 1924, the provision for passage was part of the remuneration and it continued to he such even after tlw amendment of the Rules in 1926. The right to passage benefits was statutory, and was under the Indian Independence Act in the nature of an allowance, or in any event privilege or facility paid in kind. It was expressly made part of the remuneration earned bv the members of the Indian Civil Service.
·The conditionK of service as to remune-mtion having been guaranteed, the right to this benefit remained guaranteed to those members of the Indian Civil Serviee who were entitled to it before the Constitution. This guarantee which was continut•d in force even after the commencement of the Constitutiou was for th" first timv by Rules made in June 19. )7 by rotr'ospective amendment of the St. atutory Rules from July 12, 1956 sought to be cancelled. But the Central Government in exercise of Rule making p0wcr was incompetent to destroy or cancel ii C<>nst. itutiowil guarantee. The High Court was, thcr 3fore, in our judg· ment, right in holding that rule 3 of the All India Services (Overseas Pay, Passage and Leavl! Salary) Rnles, l95i, was ultm vi'. res. In that view of the case thi:< appeal fails al' is dismissed with costs. Appeal dismissed.
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