CHIEF COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, BAHAWALPUR vs BAQA MUHAMMAD LASHARI Two advance increm

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CHIEF COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, BAHAWALPUR VS BAQA MUHAMMAD LASHARI Two advance increments, entitlement to---Acquiring or possessing higher qualification---Office Memorandum No.F.1(9)-Imp.II/91-Pt.(G) dated 04.10.1992 ('Office Memorandum of 1992') issued by the Government of Pakistan, Finance Division (Regulations Wing), interpretation of---Dispute revolved around the applicability of the Office Memorandum of 1992 which granted advance increments on higher qualification to those employees who possessed or acquired higher .qualification over and above that prescribed qualification for the post---By way of the subsequent clarifications issued in 2011 and 2019, the Finance Division clarified that those employees who were promoted on seniority-cum-fitness basis to a higher post who did not necessarily possess the higher qualification of that post but acquired it during this time were entitled to advance increments---There was no dispute to the fact that the respondent's qualification was that of matriculation and he acquired his intermediate on 27.12.1994 while he was working with the petitioner-department---Respondent was promoted on seniority-cum-fitness basis in 1989 first to the post of UDC and then in 1994 to the post of Supervisor---During this time, he acquired the educational qualification of intermediate (F.A) which was the prescribed qualification for the post of UDC as per SRO.657(I)/82 issued in pursuance of sub-rule (2) of Rule 3 of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973 (Rules) for the purposes of direct recruitment, hence, respondent's case squarely fell within the ambit of the Office Memorandum of 1992 read with clarifications of 2011 and 2019---Tribunal had rightly granted the two advance increments to the respondent vide the impugned judgment---Petition was dismissed and leave was refused.

CHIEF COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, BAHAWALPUR vs BAQA MUHAMMAD LASHARI Two advance increments, entitlement to — 2024 PLC(CS) 1001 SUPREME-COURT

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