This writ application has been filed by the widow of a deceased employee to quash two orders at Annexure VI and VII to the writ application. They are quoted below: “ORDER: Dated Bomdila the 1st June, 1992. No. BD-4815/86/Vbl-11/140: Whereas an enquiry has been conducted into the shortage of Govt cash in the office of Extra Assistant Commissioner, Thrizino and it has been revealed that late BC Hazarika, Ex UDC during the tenure of his service in the office of the DAC, Thrizino in the capacity of UDC-cum-Branch Post Master is found responsible for the shortage of Postal Money amounting to Rs. 25,254.80 (Rs twenty five thousand two hundred fifty four and paise eighty) only. And whereas the undersigned has carefully examined the Inspection Report on the accounts of the Postal Deptt under EAC, Thrizino and has come to the conclusion that the said Shri BC Hazarika kept the Govt cash in his personal custody till his death on 25.1.1992 which was caused due to motor accident. The undersigned, therefore, as per para 2 of the Inspection Report on the accounts of Postal Deptt, Thrizino submitted by the Accounts Officer, Bomdila, order for recovery of the said amount of Rs. 25,254.80 (Rs twenty five thousand two hundred fifty four and paise eighty) only from the dues payable to the legal heir of deceased Govt servant and to deposit the amount in cash to Sub-Post Master, Seppa being the Postal money to Thrizino BPO.” (Annexure VI). “ORDER: Dated Bomdila, the 30th May'92. No. BE-0390/86/Vol-ll: Whereas an enquiry has been conducted into the shortage of Govt cash in the office of the Extra Assistant Commissioner, Thrizino and it has been found that late BC Hazarika, Ex UDC during the tenure of his service in the office of the EAC, Thrizino in the capacity of UDC is found responsible for the shortage of departmental money amounting to Rs.27,969.50 (Rs twenty seven thousand nine hundred sixty nine and paise fifty) only being the Govt cash of DC, District Election Officer, and Deputy Director of Public Instruction, Bomdila that was lying undisbursed with late Shri Hazarika. And whereas the undersigned has carefully examined the Inspection Report on the accounts of the DAC, Thrizino and has come to the conclusion that the said Shri BC Hazarika kept the Govt cash in his personal custody till his death on 25.1.92 which was caused due to motor accident. And whereas the undersigned has carefully examined the Inspection Report on the accounts of the DAC, Thrizino and has come to the conclusion that the said Shri BC Hazarika kept the Govt cash in his personal custody till his death on 25.1.92 which was caused due to motor accident. The undersigned, therefore, as per para 6 (b) to (f) of the Inspection Report on the accounts of EAC, Thrizino submitted by Accounts Officer, Bomdila order for recovery of the said amount of Rs.27,969.50 (Rs twenty seven thousand nine hundred sixty nine and paise fifty) only from the dues payable to the legal heir of deceased Govt servant and to make payment of undisbursed (classified) amount to the Govt. Employees of different departments under EAC, Thrizino as per the A/Roll.” 2. It may be stated herein that the husband of the petitioner died in a motor accident on 24.1.91 and the wife of the petitioner applied for payment of all the retiral benefits and on that application these two orders quoted above have been passed. It may also be stated herein that at the time of making an enquiry the authority did not inform the heirs of the petitioner and the question is that whether this money now can be recovered from a person who is dead inasmuch as no enquiry was held before his death regarding this money and sanction of the Govt required under Rule 9 to hold an enquiry under Central Civil Services (Pension) Rules, 1972 also was not obtained. Reliance has been placed in the affidavit-in-opposition in Rule 71 of the CCS (Pension) Rules, 1972 for the recovery of this amount. Rule 71 of CCS (Pension) Rules, 1972 is quoted below: “71. Recovery and adjustment of Government Dues - (1) It shall be the duty of the Head of Office to ascertain and assess Govt dues payable by the Govt servant due for retirement. (2) The Govt dues as ascertained and assessed by the Head of Office which remain outstanding till the date of retirement of the Govt servant, shall be adjusted against the amount of the (retirement gratuity) becoming payable. (2) The Govt dues as ascertained and assessed by the Head of Office which remain outstanding till the date of retirement of the Govt servant, shall be adjusted against the amount of the (retirement gratuity) becoming payable. (3) The expression 'Govt dues' includes (a) dues pertaining to Govt accommodation including arrears of licence fee, if any; (b) dues other than those pertaining to Govt accommodation, namely balance of house building or conveyance or any other advance, over payment of pay and allowances or leave salary and arrears of income tax deductible at source under the Income Tax Act, 1961 (43 of 1961).” 3. From the definition of the Govt dues as mentioned in Rule 71 (3) quoted above, it will be crystal clear that aforesaid amounts which were sought to be deducted from the petitioner by the authority did not come within the purview of Govt dues. So, the authority had no power to make deduction. In view of that matter, Annexures VI and VII to the writ application shall stand quashed and the authority is directed to pay the petitioner all the retiral benefits within a period of one month from the date of receipt of the order failing which the amount shall a carry interest at the rate of 12% PA from the date on which he became due. There is another prayer to give appointment to the wife of the petitioner on compassionate ground. The authority shall consider the question of giving her appointment on compassionate ground in accordance with the rules and procedure. 4. Heard Mr. AR Banerjee, learned counsel for petitioner and Mr. V. Thomas, learned counsel appearing on behalf of respondents. This disposes of this writ application.