Special Allowance

  1. —Special Allowance to Govt. employees holding degree of  M. Phil. — @ 50% of existing amount of Ph.D. allowance—only M.Phil degree holders are entitled to this special allowance—the one with other degree or qualification having H.E.C. equivalence or not, not entitled for the allowance—The Finance Division(Regulations Wing) Government of Pakistan also issued the Office Memorandum on 04.01.2017, through which same clarification has been made(as is made in the afore-reproduced letter). From the juxtapose perusal of both; notification dated 12.07.2016 and clarification made by the Finance Department of Azad Jammu and Kashmir and Finance Division of the Government of Pakistan, no ambiguity is left behind that only the employees possessing the degree of M. Phil are entitled to receive the special allowance and not the ones who possess equivalent degree. Muhammad Rizwan-ullah Khan & others vs Azad Government & others 2018 SCR 1161 (A)
  2. –50% of Ph.D. Allowance—grant to employees having degree of MSc(Hons)—not admissible—Notification No. FD/R/11114-11214/2016, dated, 12.07.2016—Notification No. FD/R/6743-6842/2017, dated 26.04.2017—Juxtaposed reading—It is clear that only the employees who possess the degree of M.Phil are entitled to get the special allowance at the rate of 50% of Ph.D allowance the Notification dated 26.04.2017, clarified that other degree or qualification, whether having an H.E.C equivalence or not is not admissible for the allowance. Muhammad Rizwan-ullah & 2 others v. Azad Govt. & 5 others 2020 SCR 245 (A)
  3.  —50% of Ph.D. Allowance—grant to employees having degree of MSc(Hons)—not admissible— Notification No. FD/R/11114-11214/2016, dated, 12.07.2016—Notification No. FD/R/6743-6842/2017, dated 26.04.2017—Office Memorandum of the Finance  Division (Regulations Wing) Govt. of Pakistan, dated 04.01.2017—from the juxtaposed perusal of both; notification dated 12.07.2016 and clarification made by the Finance Department of AJK and Finance Division of Pakistan, no ambiguity is left behind that only the employees possessing the degree of M.Phil are entitled to receive the special allowance and not the ones who possess equivalent degree. Muhammad Rizwan-ullah & 2 others v. Azad Govt. & 5 others 2020 SCR 245 (B)
  4. —Office Memorandum of Finance Department, dated 27.07.2017—Deals with pay and allowances—-Para No. 6(i) declares ceasing of Ad-hoc Allowance-2010— Part-I of the subject Office Memorandum deals with the Pay, while Part-II (Allowances) deals with the different kinds of allowances. Para No. 6(i) of the Office Memorandum declares that the Ad-hoc Allowance-2010, 50%, dated 09.08.2010, shall cease to exist with effect from 01.07.2017. Riaz Ahmed & 75 others v. Accountant General & 2 others 2020 SCR 737 (A)
  5.  —Special Allowance— Para No. 6(ii), the Office Memorandum of Finance Department, dated 27.07.2017–reduction by 50% of  allowance  as was admissible equal to 100% of basic pay—Para No. 6(ii), prescribes that those civil servants who are in receipt of an allowance equal to 100% of basic pay in BPS 2008, as on 30.06.2011 their such 100% allowance shall be reduced by 50% w.e.f. 01.07.2017, and remaining 50% amount shall continue to be paid at reduced and frozen level. Riaz Ahmed & 75 others v. Accountant General & 2 others 2020 SCR 737 (B)
  6.  —Special Allowances— Para No. 6(iii), the Office Memorandum of Finance Department, dated 27.07.2017—Para No. 6(iii) declares that those civil servants who are getting an allowance equal to 100% of basic pay in BPS-2011, as on 30.06.2015, such 100% allowance shall be reduced by 50% of the amount to be calculated at the level admissible on 30.06.2011 w.e.f. 01.07.2017. Riaz Ahmed & 75 others v. Accountant General & 2 others 2020 SCR 737(C)
  7.   —- Special Allowances— Para No. 9, the Office  Memorandum of Finance Department, dated 27.07.2017—–Freezing  of all special allowances as admissible on 30.06.2017–Para No.9, as reproduced hereinabove provides that all the special pays, special allowances or the allowances admissible as percentage of pay including House Rent Allowance and Risk Allowance equal to one month pay, granted to Police Employees, Prison Allowance equal to one month basic pay granted to employees of Prison Department, Health Allowance granted to employees of Health Department and Special Judicial Allowance granted to judiciary shall stand frozen at the level of its admissibility as on 30.06.2017.  Riaz Ahmed & 75 others v. Accountant General & 2 others 2020 SCR 737 (D)
  8.   —- Special Allowances— Juxtaposed analysis of Para 6(i),  (ii) and  Para No. 9— the Office Memorandum of Finance Department, dated 27.07.2017—A comparative analysis of Para No. 6(1) and 6(ii) with Para No.9 clearly reflects that Para No.(i) and (ii) deal with all such allowances, in general, which are equal to the 100% of basic pay in BPS-2008 and BPS 2011 and same shall be reduced by 50% and remaining 50% amount shall continue to be paid at reduced frozen level. Riaz Ahmed & 75 others v. Accountant General & 2 others 2020 SCR 737 (E)
  9.  —- Special Allowances— Distinction of Para 6(i) and (ii) from Para No. 9— juxtaposed analysis—the Office Memorandum of Finance Department, dated 27.07.2017— Para 9 particularly distinguishes all Special pays, Special Allowances, Risk Allowance as admissible to Police personnel, Prison Allowance, Health Allowance and Judicial Allowance, from the categories of allowances falling into the allowances coming within ambit of Para No.6(i) and 6(i). Para No. 9 clearly lays down that the mentioned allowances shall stand frozen at the level of admissibility as on 30.06.2017. Had there been intention of the framers of Office Memorandum dated 17.07.2017 to reduce by 50%, the 100% Risk Allowance, there would have no need to provide para 9 to protect the Risk Allowance. Riaz Ahmed & 75 others v. Accountant General & 2 others 2020 SCR 737 (F)
  10.  — Special Allowances—Para 6 and  Para No. 9— juxtaposed analysis—No inconsistency exist between both provisions—the Office Memorandum of Finance Department, dated 27.07.2017– Perusal of the above provisions of the Office Memorandum dated 20.7.2017, as whole leads to the conclusion that there is no inconsistency between para 6 and 9 of the Memorandum, because both deal with separate situations, under different headings Riaz Ahmed & 75 others v. Accountant General & 2 others 2020 SCR 737 (H)
  11. —Special and Utility Allowance—Notification No. FDR/1417-15220/2009, dated 20.06.2009—admissible to Administrative Secretaries to Govt. BPS-20 & above—allowances sanctioned only to Administrative Secretaries of Government— respondent was made OSD, hence, denied payment of allowance— Held: the notification clearly reveals that the utility allowance and other special allowances have been sanctioned only in favour of the Administrative Secretaries of the Government of AJ&K, and will only be admissible during the period in which post of Secretary is held by an officer—the respondent receiving all the perks and privileges at the time of holding the post of Administrative Secretary but later on, when he was posted as OSD, he was not entitled to any perks and privileges admissible to him at time of holding the said post. Finance Department & others v. Ch. Muhammad Khalid & others  2022 SCR 1040 (A)
error: Content is protected !!