JOINT COUNCIL OF ACTION
INCOME TAX EMPLOYEES FEDERATION &
INCOME TAX GAZETTED OFFICERS ASSOCIATION,
Manishi Nath Bhawan, A-2/95, Rahjouri Garden, New Delhi-110 027
Tel: 2510 5324 Telefax: 2513 1593
K.K.N. Kutty & Rajesh D Menon.
25th September, 2008
Central Board of Direct Taxes,
Sub : Memorandum with respect to CCS (RP) Rules 2008 – reg.
Please refer to the above.
2. J.C.A comprises of both the recognized organizations viz. ITEF & ITGOA, representing the employees and promotee officers working in the I.T. Dept.
3. In the perspective of CCS ( Revised Pay) Rules 2008, the Resolution adopted by the Govt. in acceptance of the recommendations of the 6th CPC and the consequent office memoranda and other orders issued, we present below our submissions on behalf of the employees and promotee officers of the Income Tax Dept. with a request to take up the issues with the concerned authorities, for issuance of necessary orders..
Rajesh Menon K.K.N.Kutty
Joint Convenor Joint Convenor
Memorandum presented to the Secretary Revenue on 25th September, 2008
Tax Assistants / Steno Grade-III :
They are presently in the scale of pay of Rs.4000-6000. The recruitment qualification prescribed for Tax Assistants is graduation with data entry speed of 8000 character depression. The 6th CPC vide its recommendation in Para 3.1.12 and 3.1.15 has stipulated that the recruitment in Government service hereafter will have to be in the grade of Executive Assistants. Thus there cannot be any further recruitment in this cadre. It would therefore, become necessary that those who are graduates with one year diploma in computer, among the Tax Assistants are upgraded and placed in the PB-2 with a grade pay of Rs.4200, immediately. Similarly those who have completed the residency period of three years (the period stipulated by the Department of Personnel for promotion from 4000-6000 to Rs. 5000-8000) may also be placed in PB-2 with grade pay of Rs.4200. Those who are not graduates and those who have not completed the requisite residency period of three years may be placed in PB-2 with grade pay of Rs.4,200, after completion of requisite residency period or accquistion of the above mentioned qualification, as stipulated by the 6th CPC.
Senior Tax Assistant / Office Superintendent of Incometax Stenographer Grade-II and Stenographer Grade-I:
The Senior Tax Assistant and Stenogrpaher Gr.II are presently in the scale of pay of Rs.5000-8000 and Office Superintendents and Stenographer Grade-I are in the pay scale of Rs.5500-9000. These grades have been merged and are placed in the PB-2 with grade Pay of Rs.4200. Office Superintendents and Stenographer Grade-I are the promotional grades for the feeder cadres of Senior Tax Assistants and Stenographer Grade-II. As per the recommendation of the 6th CPC they will be placed in PB-2 with grade Pay of Rs.4200. However, it is to be mentioned that office superintendents are the supervisory grade and the merger of the grades of Senior Tax Assistants and Office superintendents into one singe cadre will result in the depletion of the supervisory grades in the Department. It is therefore, necessary to functionally assess the required number of posts in supervisory grades and upgrade that number of the posts of Office Superintendents to the grade of Administrative Officers Gr.- III.
Administrative Officers / Private Secretaries / Inspectors of Income Tax :
CCS (Revised Pay) Rules 2008, in part 'B' – Section – I - para (ii), under the head REVISED PAY SCALES FOR CERTAIN COMMON CATEGORIES OF STAFF, at page no. 44 and in part 'C' – Section – I - para (ii) under the head REVISED PAY STRUCTURE FOR CERTAIN POSTS IN MINISTRIES, DEPARTMENTS AND UNION TERRITORIES at page no.49 states as under :
"On account of merger of pre-revised pay scales of Rs.5000-8000, Rs.5500-9000 and Rs.6500-10500, some posts which presently constitute feeder and promotion grades will come to lie in an identical grade. The specific recommendations about some categories of these posts made by the Pay Commission are included Section II of Part B. As regards other posts, the posts in these three scales should be merged. In case it is not feasible to merge the posts in these pay scales on functional considerations, the posts in the scale of Rs.5000-8000 and Rs.5500-9000 should be merged, with the post in the scale of Rs.6500-10500 being upgraded to the next higher grade in pay band PB-2 i.e. to the grade pay of Rs.4600 corresponding to the pre-revised pay scale of Rs.7450-11500. In case a post already exists in the scale of Rs.7450-11500, the post being upgraded from the scale of Rs.6500-10500 should be merged with the post in the scale of Rs.7450-11500."
Administrative Officer & Pvt. Secretary are presently in the Pay Scale of Rs.6500-10500. As per the above stipulation, these officers are to be granted a Grade Pay of Rs. 4,600/-equivalent to the pre-revised pay scale of 7450-11,500.
However, in para (v), it is mentioned that :
"Upgradation as in (ii) above may be done in consultation with Department of Expenditure, Ministry of Finance. Regarding (iii) and (iv) above, upgradation may be done by the Ministries concerned in consultation with their Integrated Finance."
Therefore, the Board must issue a suitable order in consultation with the Dept. of Expenditure, for the pay fixation of AO, PS & Inspector, at the ealiest .
Income Tax Officers
CCS (Revised Pay) Rules 2008, at part 'C' – Section – II - para (ii), under the head REVISEDPAY SCALES FOR CERTAIN COMMON CATEGORIES OF STAFF, at page no.54 states as under :
Revised Pay Scale
Corresponding Pay Band & Grade Pay
Para No. of the Report
Department of Revenue
Income Tax Officers/ Superintendent, Appraisers etc. (Customs & Central Excise)
(after 4 years)
However, the said Rules, at part 'B' – Section – II - para (ii), under the head REVISEDPAY SCALES FOR CERTAIN COMMON CATEGORIES OF STAFF, at page no.44 & 45 states as under :
Revised Pay Scale
Corresponding Pay Band & Grade Pay
Para No. of the Report
OFFICE STAFF IN THE SECRETARIAT*
Section Officer/PS/ equivalent
(on completion of four years)
(on completion of 4 years
(Modified by Govt.)
Dispensation similar to that of Section Officer and PS in the Secretariat has been granted to Group B Officers of Railways, DANICS & DANIPS, Organised Accounts, etc.
Income Tax Officers, who are Group 'B' Gazetted Officer were at par with the above said officers. Accordingly, we request that ITO on completion of 4 years, must also be granted Grade Pay of Rs. 5400/- in PB-3 and not PB-2. Here, it may be noted that, this demand will not involve any extra financial burden / outlay for the Government.
Notional Effect to the Revised Pay Scale of Inspector & ITO :
The anomaly in the pay scales assigned to the Inspectors and Income Tax Officers, disturbing the parity with similarly placed officers of the CBI / IB was set right on 21/04/2004 by the Govt. of India. However, this order was made effective only from the date of its issue and not from 01.01.1996, the date on which the anomaly arose. The Federations in the Dept. of Revenue had been representing to set right this illogical decision, citing the case of the Accounts Employees in Railways, Postal , IA & AD, Civil Accounts, Ministry of Coal & Mines, etc. In all these organizations the concerned officers were granted the benefit of notional fixation of revised pay with effect from 01.01.1996 and the actual payment with effect from the date of the issue of order. The 6th CPC to whom the matter was referred to, perfunctorily rejected this claim, stating the commission as a general rule was not considering demands seeking retrospective application of some or the other order, unless a clear-cut and manifest anomaly that cannot be corrected, other than through such retrospective revision is made out. The anomaly in this case cannot be set right, except through retrospective application of notional fixation of pay w.e.f 01.01.1996, as has been rightly done in the case of officers of various organizations mentioned above. Failure to set right this anomaly will have a permanent effect extending to the entire service tenure of individual officers concerned.
The need for retrospective revision with effect from 01.01.1996 on a notional basis, is further established from the observation of the Commission in para 7.15.24 of the report wherein the traditional parity of the Chief Enforcement Officer with the ITO/Superintendent of Central Excise and Assistant Enforcement Officer with the Inspector of Central Excise and Income Tax has been admitted and recommended for maintenance in future. On 01.01.1996, Chief Enforcement Officer were in the scale of Rs.7500-Rs.12,500/-. Further, CCS (RP) Rules 2008 has also granted the Grade Pay of Rs. 5,400/- after 4 years to Group 'B' Officers in the Revenue Dept.
Hence, it will be only logical to grant notional fixation w.e.f 01.01.1996, to the revised pay of Inspector & ITO, thereby settling the issue, once and for all, judiciously. In case this demand is acceded to, we can positively consider waiving our right to arrears for the period 21/04/2004 to 31.12.2005.
Rajesh Menon K.K.N.KuttyJoint Convenor Joint Convenor