1.

MSc Electrical Engineering – 2001

2. Promoted from Major to Lt. Col. – 26.10.2004
3. Granted 4 Adv. Increments in accordance with Army P&A Regulations, 1997 Regulation
16.b. on 22.11.2001 with effect from 25.04.2001. (Reference was made to JSI No.2/97)
4. Prior to Regulations, 1997 issued on 26.02.1998 superseding old Regulations of 1982,
the 4 Adv. Increments were made applicable to Army Officers under JSI No.2/97 which
made Para.6.b of Finance Division O.M. No.F1(7) dated 01.07.1987 applicable (Attached
as Annex to JSI)
5. JSI No.2/97 and Finance Division O.M. 1(7) dated 01.07.1987 stood merged in the 1997
P&A Regulations. (Regulation 16.c was amended vide SRO 2/2009 dated 17.11.2009 to
bring it back in line with Para.6.c of Finance Division O.M. 1(7) of 1987)
6. Therefore the 4 Adv. Increments granted in 2001 were absorbed under Regulation 16
into Personal Pay on promotion as Lt. Col. and was duly paid accordingly till retirement
on 30.09.2015.

1. On retirement officer’s case of pension was moved. The UA Admin Cmd GHQ on
24.11.2015 sought clarification and guidance from CMA regarding pay fixation being
incorrect.
2. The Assistant Controller Military Accounts (ACMA) in Dec, 2015 sent a hand written
letter to Unit Accountant (UA) Admin Command GHQ (Officer last posted) noting that
fixation of pay was contrary to JSI No.2/97 and asking for reconsideration.
3. UA vide letter dated 29.12.2015 directed General Sections Officer (GSO) Signal
Directorate to correct pay fixation and issue revised pay fixation proforma.
4. As pay fixation proforma dated 04.09.2014 had already been approved and no revised
proforma was issued but pension had been withheld, Officer on 13.05.2016 wrote to
Controller Military Accounts (CMA) for release of pension on approved pay certificate.
Despite reminders no action was taken.
5. Writ Petition was filed in May, 2017.
6. Writ was disposed of vide Judgment dated 15.01.2018 with direction to process the
pension by providing documents as required in UA letter dated 29.12.2015 and any
recovery to be effected in terms of Regulation 32(a) of Pension Regulations.
7. Officer filed ICA on 03.02.2018, aggrieved of the findings in Para.6 and Para.7 which
determined that the Officer has received over-payments.
8. The revised pay certificate was issued on 02.03.2019 and pension was released in
March, 2018.
9. An amount of Rs.2.93 Million was deducted from accumulated pension and other
amounts (Rs.4.18 Million). An amount of about Rs.4 lac was paid through Cheque.
(Instead of Rs.1.3 Million)
10. Out of Rs.2.93 Million, Rs.1.26 Million was deducted as over-payments and Rs.1.67
Million House Building Allowance (HBA).
11. I.C.A. was granted vide Judgment dated 09.10.2018 expunging the adverse findings.
12. UA and CMA primarily relied on MAG Clarification dated 26.11.1999 that advance
increments under JSI No.2/97 are admissible upto rank of Major. Further reliance is
placed on 2 letters of MAG, dated 25.10.2011 and 16.05.2017 apparently of similarly
placed officers and facts.

1. The CMA and UA have continued to act in violation of Regulation 49(d) of Financial
Regulation, 1986 (Army and Airforce) which required a prior Show Cause Notice and a
decision with reasons by Controller of Accounts (CA).
2. A decision by the CA is then appealable under 49(a) and 49(b) to the Competent
Financial Authority (CFA) being MAG.
3. The officer’s remedy and process provided in law has been circumvented.
4. The clarifications of 2011 and 2017 are not precedents and nor can they exempt CMA
and UA from Regulation 49(d). The interpretation of Regulation 16.c and JSI No.2/97
read with MAG Clarification of 1999 has never been done by a Court of Law and hence
no Judicial Precedent.
5. Contrary position was taken by the August Supreme Court in PLD 1992 SC 207 that on
the basis of principle of locus poenitentiae recovery could not be made.

6. In addition even if recovery is to be made, the same under Regulation 49(d) read with
Regulation 32(a) of Pension Regulation, 1986 have to be made in installments equal to
1/3rd of the monthly pension. The UA and CMA have gone and made 100% recovery.
7. Under Regulation 49(a) even the recovery could have been postponed after a decision
of Show Cause and pending an Appeal.
8. The malafides are represented by the fact that for 17 months till filing of Writ Petition
did no process pension and withheld it without reason.