JUDGMENT I. M. QUDDUSI, J. : This writ application has been filed on behalf of the GRIDCO Power Engineers Association, Orissa and its General Secretary challenging the impugned orders of the State Government dated 11.8.1998 and 16.10.1998 contained in Annexures 6 and 7 respectively by which the revision of pay structure of its officers proposed by GRIDCO was approved by the State Govern¬ment with effect from 1.1.1996 subject to some conditions out of which one was that the rate of house-rent allowance of GRIDCO officers which was 20% for Eleven towns, 18% for other places should be reduced to 10% for big towns, 7.5% for small towns and 5% for other places in consonance with the House Rent Allowance prescribed by the State Government for their employees and fur¬ther that the house-rent allowance of revised rate or higher rate with revised pay, if has already been paid, the same shall be recovered by making deductions from the pay bills of the con¬cerned employees with the policy that the Corporation shall also adopt the same rate and manner of payment of D.A. and H.R. allow¬ance as is laid down for the State Government employees. Further prayer has been made for issuance of a mandamus directing the authorities to release house-rent allowances at the rate of 20% and 18% with effect from 1.1.1996. 2. We have heard the learned counsel for the parties. 3. The brief facts of the case are that the Government of Orissa in the Department of Energy vide Extra-ordinary Gazette Notification dated 1st April, 1996 in exercise of powers con¬ferred by Section 55 and Sections 23 and 24 of the Orissa Elec¬tricity Reform Act, 1995, implemented the Rules, namely “the Orissa Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1996” (for short “the Rules”) for the purpose of providing and giving effect to the transfer of undertaking, assets, properties, liabilities, proceedings and personnel of the Orissa State Electricity Board and the transfer of undertakings, assets, properties, liabili¬ties, proceedings and personnel of the State Government engaged in generation, transmission, distribution or supply of Electrici¬ty to Orissa Hydro Power Corporation Limited (OHPC) and Grid Corporation of Orissa Limited (GRIDCO). Rule-6 of the Rules is reproduced as under :- “Transfer of Personnel 6. Rule-6 of the Rules is reproduced as under :- “Transfer of Personnel 6. (1) All personnel of the Board who are either in the employment of the Board or deputed to and have been working for the board on the effective date shall be subject to transfer as provided in these rules without any further act or thing to be done by the Board the State Government or the personnel as the case may be. (2) Upon such transfer the personnel who are subject to the transfer, shall not assert or claim as the case may be benefit of service under the State Government or the Board except as in these rules. (3) The State Government shall classify the personnel into different groups in so far as practice with regard to the classi¬fication of the undertakings residuary assets and residuary liabilities : Provided that the classification of personnel shall not be called into question on the ground that it is not consistent with the classification of the Undertakings and residuary assets and residuary liabilities. (4) Upon transfer the personnel shall form a part of the services of OHPC or Gridco, as the case may be in the post, scale of pay and seniority in accordance with Schedules C and D :- Provided that the placement of the personnel in the post, scale of pay, seniority shall be subject to orders that may be passed by the Courts or Tribunal in the proceedings pending on the effective date. (5) On the effective date the personnel of the Board shall stand transferred to OHPC or Gridco as may be designated in ac¬cordance with the classification made by the State Government under Sub-rules (3) and (4) and the provisions of Schedule D. (6) All personnel of the State Government working under the Board on deputation or assignment shall stand reverted to the services of the State Government on the effective date. (7) All personnel who revert to the services of the State Government under Sub-rule (6) and other employees of the State Government assigned for the electricity generation, transmission, distribution and supply related work as provided in Schedule “C” shall stand deputed to the services of OHPC or the Gridco on the effective date: Provided that they shall continue to retain their lien in the posts held by them under the State Government till permanent absorption in the Transferees. (8) (a) The transfer of personnel shall be subject to the condition that the terms and conditions of the services applica¬ble to them on the effective date shall not in any way be less favourable to them than those applicable to them immediately before such date and all benefits of their respective services rendered before the effective date shall be recognised and taken into account while fixing the condition of services under the Transferee, except as otherwise provided under these rules. (b) Subject to Sub-clause (a), the OHPC or Gridco, as the case may be, shall frame regulation governing the conditions of services of personnel so transferred under Sub-rules (5) and (7). (9) (a) Subject to these rules, the Orissa Civil Service (Classification, Control and Appeal) Rules 1962 (hereinafter “CCA Rules”) framed by the State Government ad as modified from time to time and applicable to the personnel of the Board or State Government, as the case may be, immediately before the effective date, shall mutatis mutandis be applicable to the such personnel transferred to the services of OHPC or Gridco, as the case may be until such time OHPC or Gridco frame its own rule on the subject and the personnel so transferred shall be under the disciplinary control of OHPC or Gridco as the case may be : Provided that in the matter of application of CCA Rules to the personnel under the service of OHPC or Gridco, any interpre¬tation and/or clarifications issued by the Department of Energy, State Government, shall be final and binding: Provided further that until permanent absorption of the personnel of the State Government the Service rules applicable to them as Government Employees shall continue to apply. (b) All proceedings including disciplinary proceedings pending against the personnel prior to the effective date or the proceedings to be instituted against the personnel for miscon¬duct, lapses or other acts of commission or omission committed before the effective date, shall not lapse and shall be decided as the case may be after following the procedure, laid down in the CCA Rules as applicable under Sub-rule 9(a). (10) (a) Except as specifically provided otherwise herein in respect of all statutory and other schemes and employment related matters including the provident fund, gratuity fund, superannua¬tion fund or any other special fund created or existing for the benefit of the personnel on the effective date, the Transferee of the relevant personnel shall stand substituted for all purposes whatsoever and all the rights, powers and obligations of the Board or the State Government, as the case may be in relation to any and all such matters shall become those of the transferee. (b) All accumulations in the respective funds including the provident fund, gratuity and superannuation including all inter¬ests and other accruals of the respective personnel to be trans¬ferred to OHPC or Gridco on the effective date shall be trans¬ferred to the corresponding funds to be established or formed by the OHPC or Gridco as the case may be. (c) All obligations in respect of payment of pension and other retirement benefits including provident fund, superannua¬tion and gratuity to the employees who have retired from the services of the Board before the effective date shall be dis¬charged by Gridco. until such obligations are appropriately assigned to OHPC and Gridco. and OHPC shall reimburse Gridco. relating to such obligations assigned to OHPC. (d) The personnel of the State Government transferred to OHPC or Gridco. (“the Transferee”) who are eligible for pensionary and other superannuation benefits as would be applicable or admissible to them if they had continued in the service under the State Government, shall be entitled to receive the entire benefits from the Transferee in the following manner unless otherwise specifically provided by the State Government - (i) The service rendered by them under the State Government up to the date of permanent absorption shall be taken into ac¬count for the purpose of grant of the pensionary and other re¬tirement benefits together with the service to be rendered by them under the relevant Transferee after the said date. (ii) The pensionary and other benefits will be sanctioned and paid by the relevant transferee. (iii) The respective liability in regard to the above shall be apportioned between the State Government and the transferee based on the length of service rendered by the personnel in each of the two organisations. (iv) The State Government shall transfer from time to time the funds to OHPC or Gridco. (iii) The respective liability in regard to the above shall be apportioned between the State Government and the transferee based on the length of service rendered by the personnel in each of the two organisations. (iv) The State Government shall transfer from time to time the funds to OHPC or Gridco. as the case may be, representing the share of the liability of the State Government in regard to the obligations mentioned under Sub-rule (iii). (e) The period of the service of the personnel under the Board of Government, as the case may be, and under the Transferee shall be treated as continuous for the purpose of all service benefits. (f) The personnel transferred to the service of OHPC or Gridco. under these rules shall be deemed to have entered into an agreement with OHPC or Gridco or the respective nominated author¬ity, as the case may be, to repay the loans, advance and other sums due or otherwise perform the obligations undertaken by him to the Board or the State Government which remain outstanding against him on the effective date, as per the original terms and conditions. (11) Notwithstanding anything contained in these rules all personnel of the Central Government working under the Board or assigned for the electricity generation, transmission, distribution and supply related work of the Board shall stand reverted to their respective department in the Central Govern¬ment.” 4. Needless to mention that the members of the petitioner No.1- Association were transferred to the GRIDCO and the GRIDCO implemented the service regulations, namely, “GRIDCO Officers Service Regulations” (in short “the Regulations”) which were enforced with effect from 1.4.1997. 5. According to Clause 1(6) of Appendix-A of Clause 19(1) of Chapter-V of the Regulations, the benefit of house rent allow¬ance was made available at the rate of 20% and 18% per month of the basic pay. 5. According to Clause 1(6) of Appendix-A of Clause 19(1) of Chapter-V of the Regulations, the benefit of house rent allow¬ance was made available at the rate of 20% and 18% per month of the basic pay. Thereafter a challenge was made against the taking over of Orissa State Electricity Board by the GRIDCO in general before the Orissa Administrative Tribunal, Cuttack Bench for protection of the service conditions of the employees working in the erstwhile Orissa State Electricity Board but the same was dismissed by the Tribunal and a Special Leave Petition, i.e., Special Leave Petition (Civil) No.5186 of 1997 was filed before the Hon’ble Supreme Court in which the Company Secretary had filed a counter-affidavit purported to be sworn on 24.7.1997 in which in paragraph-4 it was stated that the service regulations are more favourable to the employees amongst others.Besides other conditions mentioned therein, it was also mentioned that the house rent allowance was increased from 10-15% to 18-20% of the basic. 6. Before proceeding further, it is necessary to mention here that the Government vide its resolution dated 17th April, 1998 published in an extraordinary issue of the Orissa Gazette in principle decided to revise the pay scale with the subject “Re¬vised Scales of Pay, 1998”. The same was based on the recommenda¬tions of the Fifth Central Pay Commission, Government of India in the Ministry of Finance (Department of Expenditure) vide Notifi¬cation No.50(1)/IC/97 dated the 30th September, 1997 revising the scales of pay of Central Government employees and thereafter the State Government constituted a Fitment Committee in FD Resolution No.PCC-106/97-43391/F., dated the 25th October, 1997 under the Chairmanship of Additional Chief Secretary to recommend, among other things, revision in the pay scales of State Government employees keeping in view the revised pay scales of Central Gov¬ernment employees. The Committee submitted its recommendation to Government on 12.3.1998 which was accepted by the Government through its aforesaid resolution dated 17th April, 1998. While recommending the revision of the pay scales, the Fitment Commit¬tee also recommended the rates of the D.A., H.R.A. and pension. The Committee submitted its recommendation to Government on 12.3.1998 which was accepted by the Government through its aforesaid resolution dated 17th April, 1998. While recommending the revision of the pay scales, the Fitment Commit¬tee also recommended the rates of the D.A., H.R.A. and pension. We are concerned with the H.R.A. in this case and the Government in its resolution with the revision of pay scales, fixed the percentage of H.R.A. as follows : (1) (2) (3) (4) I Bhubaneswar/Cuttack/ 10% of the 15% of the basic pay Rourkela/Sambalpur/ basic pay Berhampur/Puri II Other towns of Orissa 7.5% of the10% of the basic pay classified as “C” class basic pay by GOI for the purpose of granting H.R. to Central Govt. employees such as Baragarh, Brajarajnagar, Bhadrak, Balasore, Bolangir, Bhawanipat¬na, Jeypore, Jharsuguda, Sunabeda. III In other areas 5% of the 7.5% of the basic pay basic pay 7. It was mentioned therein that the rate of house rent allowance as mentioned in the table above would be payable in the revised scale of pay from the date of issue of Government order revising the existing rate of house rent allowance or from the date on which revised scale is opted, whichever is later and the existing scale of house rent allowance would, however, continued to be paid as admissible in the existing scale of pay until one comes over to the revised scale of pay or the date of issue of the aforesaid order of revision which ever is later. It was specifically mentioned that the detailed guidelines on sanction of D.A., H.R.A., pension and the mode of payment of arrears and current dues and all other related matters will be issued by Finance Department separately in due course and the Finance De¬partment will frame detailed rules laying down the procedures of fixation of pay in the revised scales of pay and the revised scales of pay will also be extended to the related categories of posts under aided educational institutions and work charged establishments. The Administrative Departments concerned will take steps, based on existing norms and guidelines, to issue necessary Govt. order in the mater with the concurrence of the Finance Department. The Administrative Departments concerned will take steps, based on existing norms and guidelines, to issue necessary Govt. order in the mater with the concurrence of the Finance Department. Consequently the Government of Orissa in exercise of powers conferred to it by the proviso to Article 309 of the Constitution of India framed the rules namely, “Orisa Revised Scale of Pay Rules, 1998” vide Government of Orissa in Finance Department notification dated 3rd June, 1998. By those rules, the pay scales of the Government servants were revised with effect from 1.1.1996. The pay scales which were existing under old rules, i.e., Orissa Revised Scales of Pay Rules, 1989 were revised. For example pay scale of Rs.5100-6500 was revised to Rs.16400-20450, Rs.4800-6300 was revised to Rs.15100-19500, Rs.4500-5700 was revised to Rs.14300-18300, Rs.3700-5000 was revised to Rs.12000-16500, Rs.3200-4700 was revised to Rs.10650-15850 etc.. 8. Thereafter the Board of Directors of the GRIDCO in its meeting dated 25.4.1998 decided to revise the scales of pay structures for officers/executives of the GRIDCO in accordance with the pay revision of the State Government on the basis of the recommendations of the Fitment Committee with effect from 1.1.1996. The revised pay scales were as under : Grade. Pre-revised scale Revised scale E.10 5100-(150 x 4)-5700-(200 x 4)-6500 16400-450-2000 E-9 4800-(150 x 6)-5700-(200 x 3)-6300 15100-400-18300 E-8 4500-(150 x 8)-5700 14300-400-18300 E-7 3700-(125 x 8)-4700-(150 x 2)-5000 12000-375-16500 E-6 3200-(100 x 5)-3700-(125 x 8)-4700 10650-325-15850 E-6 3000-(100 x 5)-3500-(125 x 8)-4500 1000-325-15200 E-5 2800-(100 x 8)-3600-EB-(125 x 6)-4350 9350-325-14550 E-4 2200-(75 x 8)-2800-EB-(100 x 12) 8000-275-13500 -4000 E-3 2000-(80 x 6)-2480-EB-(85 x 7)- 6500-225-11000 -3075-EB-(100 x 7)-3775 E-2 1755-(75 x 6)-2205-EB-(80 x 7)- 5850-200-10850 -2765-EB-(85 x 10)-3615 E-1 1585-(65 x 7)-2040-EB-(70 x 8)- 5250-180-9750 2600-EB-(75 x 8)-3200 9. The Board also approved the other conditions of pay revision such as effective date,option, pay fixation formula, Dearness Allowance, House Rent and other allowances as contained in the Memorandum. Regarding the payment of House Rent Allowance it was mentioned that the same and the Medical Allowance shall be payable in the revised pay as per the GRIDCO Officers Service Regulations from Ist March, 1998 and there shall be no arrear payment to this effect. The said proposal was sent by the GRIDCO vide D.O. letter dated 5.5.1998 to the Government for its concur¬rence. The said proposal was sent by the GRIDCO vide D.O. letter dated 5.5.1998 to the Government for its concur¬rence. The Government of Orissa in the Department of Energy vide order No.10203/E Dated the 11th August, 1998, approved the revi¬sion of pay structure of the officers of GRIDCO as per decision of the Board of Directors with effect from 1.1.1996, inter alia, subject to the following stipulations : “The prevailing higher rate of House Rent Allowance of GRIDCO, i.e. 20% for Eleven towns, 18% for other places should be reduced to 10% for big towns, 7.5% for small towns and 5% for other places in consonance with the House Rent Allowance prescribed by the State Government.” 10. The learned counsel for the petitioners submitted that after the above, the Government of Orissa in the Department of Energy issued order dated 16.10.1998 mentioning therein that the payment of House Rent on revised pay would be applicable to the officers and all categories of employees of GRIDCO with effect from 1.6.1998 under the same terms and conditions as stipulated in the F.D. Office memorandum dated 24.8.1998 and if any house rent allowance of the revised rate or higher rate on the revised pay has been paid from 1.1.1996, the same shall have to be recov¬ered from the pay bills of the concerned employees and the corpo¬ration shall also adopt the rate and manner of payment of D.A. and H.R. allowance to the State Government employees. Thereafter the GRIDCO requested so many times for review of the order dated 16.10.1998 issued by the Government of Orissa in the Department of Energy on the basis of the tripartite settlement under the provisions of Industrial Dispute Act on 16.3.1998 to give effect and bindingness on the parties under the provisions of the Indus¬trial law, no condition of the same may lead to penal actions. At Item No.9 of the said settlement, payment of H.R.A. on the re¬vised wage structure @ 20% /18% had been reiterated. 11. At Item No.9 of the said settlement, payment of H.R.A. on the re¬vised wage structure @ 20% /18% had been reiterated. 11. Learned counsel has further submitted that since in the Hon’ble Supreme Court an affidavit duly sworn in was filed on 24.7.1997 on behalf of the GRIDCO in S.L.P. (Civil) No.5186 of 1997 to the effect that the House rent allowance has been in¬creased from 10-15% to 18-20% of the basic pay, departure from the same amounts to discrimination.His further submission is that since the benefit of House rent allowance of 20% and 18% has been granted to the employees of CESCO, WESCO, NESCO AND SOUTHCO; the employees of GRIDCO are entitled to get the benefit of that House rent allowance along with revised pay scale. 12. Shri B. K. Patnaik, learned counsel for GRIDCO of Orissa Ltd. (O.P. No.2) submitted that as the State Government have directed the Corporation to reduce the prevailing house rent allowance and fixed the same in consonance with the House rent allowance prescribed by the State Government for its employees, the same is binding upon the Corporation. The Corporation being a public sector undertaking under the State Government, is to abide by the directives of the State Government. However, the Board of Directors of the Corporation have recommended the State Govern¬ment to reconsider their instructions for payment of House rent allowance @ 20%/18%. But no decision has been received from the State Government so far. He has further submitted that the peti¬tioners have no cause of action against the Corporation as they have challenged the action of the State Government and not of the Corporation. 13. Shri A. Routray, learned Additional Government Advocate appearing for the State of Orissa has submitted that the peti¬tioners cannot claim parity with the employees of other Corpora¬tions as the financial condition of each Corporation is different from the other. He has further submitted that the affidavit before the Hon’ble Supreme Court was filed on behalf of the GRIDCO and not by the State Government and as such the same is not binding upon them. In respect of the tripartite agreement, he has submit¬ted that the same is applicable only to the non-executives of the erstwhile Orissa State Electricity Board, now GRIDCO. Hence the petitioners who are executives of GRIDCO cannot derive any bene¬fit on the basis of the said agreement. In respect of the tripartite agreement, he has submit¬ted that the same is applicable only to the non-executives of the erstwhile Orissa State Electricity Board, now GRIDCO. Hence the petitioners who are executives of GRIDCO cannot derive any bene¬fit on the basis of the said agreement. Further the tripartite agreement executed earlier on the pre-revised scale is not en¬forceable as the petitioners have been allowed revised scale of pay vide order dated 11.8.1998 issued by the Government of Orissa in the Department of Energy approving the proposal of the Board of Directors of GRIDCO sent by its C.M.D. vide D.O. letter dated 5.5.1998 with some stipulations in which one was regarding admis¬sibility of house rent allowance with the revised pay scale to the extent of 10% for big towns 7.5% for small towns and 5% for other places in consonance with the house rent allowance pre¬scribed by the State Government to their employees. 14. Having heard learned counsel for the parties and on perusing the documents, we found that the new revised pay scale was granted/approved by the State Government to the employees of the GRIDCO vide order dated 11.8.1998 issued by the Government of Orissa in the Department of Energy. The affidavit which was filed before the Hon’ble Supreme Court on behalf of the GRIDCO was sworn on 24.7.1997, i.e., much prior to the issuance of the aforesaid order dated 11.8.1998 regarding sanction of revision of pay scale and, therefore, condition mentioned therein was in respect of the pre-revised pay scale. Further the tripartite agreement was signed on behalf of the GRIDCO on 16.3.1998 an as such the same was enforceable in respect of the pre-revised pay scale. The proposal for revision of the pay scale of the officers of the GRIDCO on the basis of the resolution of the Board of Directors of GRIDCO held on 25.4.1998 was sent by the Chairman-cum-Managing Director, GRIDCO vide D.O. letter dated 5.5.1998 which was approved by the State Government vide their letter dated 11.8.1998 with some stipulations including the rate of H.R.A. as 10%, 7.5% and 5% as mentioned above. In the resolution, the Board of Directors had made a provision regarding exercise of option by mentioning that all the officers shall be deemed to have come over to the revised scale of pay from the effective date but exercise of option to come for the revised scale of pay shall be limited to the date of increment in the existing pay falling due within a period of one year, Clause-4(iii) of the memorandum in this regard is quoted as under: “OPTION All officers shall be deemed to have come over to the re¬vised scales of pay from the effective date/(s). However, exer¬cise of option to come to revised scales of pay shall be limited to the date of increment in the existing pay falling due within a period of one year.” 15. But in Rule 5(1) of the Orissa Revised Scales of Pay Rules, 1998 which came into force vide notification dated 3rd June, 1998 on the basis of the Government resolution dated 17.4.1998, it was specifically mentioned that a Government servant shall draw pay in the corresponding revised scales of pay effective from the Ist January, 1996. Rule-5(1) of the aforesaid Rules is quoted as under : “5(1) Save as otherwise provided in these rules, a Government servant shall draw pay in the corresponding revised scales of pay effective from 1st January, 1996. Provided that a Government servant may elect to continue to draw pay in the existing scale until the date on which he earns his next or subsequent increment in the existing scale or until he vacates his post or ceases to draw pay in that scale. Provided that a Government servant may elect to continue to draw pay in the existing scale until the date on which he earns his next or subsequent increment in the existing scale or until he vacates his post or ceases to draw pay in that scale. Provided further that a Government servant who, prior to the commencement of these rules, had elected in pursuance of the provisions of the Orissa Revised Scales of Pay (For Non-Gazetted Officers) Rules, 1974 or the Orissa Revised Scales of Pay Rules, 1981 or the Orissa Revised Scales of Pay Rules, 1985, or the Orissa Revised Scales of Pay (For Gazetted Officers) Rules, 1974 or the Orissa Revised Scales of Pay Rules, 1981 or the Orissa Revised Scale of Pay Rules, 1989, as the case may be, to come over to the existing scale from a date after the first day of January, 1996, shall, unless he exercises fresh option under the first proviso to come over to the revised scale from any subse¬quent date, be deemed to have elected to be governed by the re¬vised scale applicable to his/her post with effect from the 1st day of January, 1996, and, in either case, the pay of the Govern¬ment servant shall notionally be computed in the existing scale in accordance with the appropriate rules, on the first day of January, 1996 or any subsequent date as may be elected by him/her within the stipulated period and, on the basis of the pay so computed, the pay in the revised scale shall be fixed in accord¬ance with these rules. NOTE-(I) The option to retain the existing scale under the first proviso to this rule shall be admissible only in respect of one existing scale. (II) Where a Government servant exercises option under the first proviso to this rule to retain the existing scale in re¬spect of a post held by him in an officiating capacity, for the purpose of regulation of pay in that scale under Rule 74 of the Orissa Service Code, his/her substantive pay shall be the sub¬stantive pay which he/she would have drawn, had he/she retained the existing scale in respect of the permanent post on which/he she holds a line or would held a lien, had his/her lien not been suspended.” 16. Therefore, in opinion of this Court the petitioners should have also been given chance to exercise option as to whether they would prefer to opt the revised scale of pay with other conditions or would like to remain in the pre-revised pay scale with all existing conditions attached to the same including the tripartite agreement. 17. In the case of State of Karnataka and another v. Manga¬lore University Non-teaching Employees Association and others reported in AIR 2002 SC 1223 the Hon’ble apex Court held that HRA and CCA, which are components of total salary undoubtedly form part of conditions of service and it may not be accurate to de¬scribe them as a concession and the condition of service can be unilaterally altered so long as such action is in conformity with legal and constitutional provisions. Further the Hon’ble apex Court has laid down that a legislative provision or an executive order of general application does not become unconstitutional merely because, in its actual application, it turns out to be disadvantageous or inequitable to certain individuals or a small Section of people. That is not to say that the Government should not take note of individual cases of hardship and afford relief wherever such relief is genuinely needed, but, the rule or the provision does not become bad obnoxious to Article 14 for the reason that the criterion adopted in the case of ‘A’ class city is not extended to ‘B’ or ‘C’ class city. 18. In the opinion of this Court if the Government revised the scale of pay along with certain conditions and the employee gives his option for the revised pay scale, the conditions imposed by the Government with the same are binding upon such employee. However, it should always remain for an employee not to opt the revised scale and give his option for the pre-revised scale, in that case the conditions imposed and the privileges attached with the pre-revised scale are liable to been enjoyed by him. But it is not possible for an employee to opt the revised pay scale without conditions or stipulations imposed by the Gov¬ernment with the same and continues to enjoy the old conditions and stipulations attached to the pre-revised scale. The revised pay scale with certain conditions is, in fact, a package to an employee and it is his discretion to accept the package or not. The revised pay scale with certain conditions is, in fact, a package to an employee and it is his discretion to accept the package or not. But this Court cannot direct that an employee should be allowed to opt revised scale minus the stipulations fixed by the Govern¬ment and may be given a privilege to enjoy the existing condi¬tions attached to the pre-revised pay scale. 19. In the case of State of U.P. and others v. J.P. Chaura¬sia and others reported in (1989) 1 SCC 121 , it has been held by the Hon’ble apex Court that the equation of posts or equation of pay must be left to the Executive Government. It must be determined by expert bodies like Pay Commission. They would be the best judge to evaluate the nature of duties and responsibilities of posts. If there is any such determination by a Commission or Committee, the Court should normally accept it. The Court should not try to tinker with such equivalence unless it is shown that it was made with extraneous consideration. 20. In view of the above discussions, this Court is of the opinion that the decision of the Government to provide the bene¬fit of the revised pay scales along with certain conditions including the admissibility of the house rent allowance at the new rates, is not subject to the judicial review. 21. However, this Court feels that before implementing the revised pay scale vide Government Order dated 11.8.1998 on the basis of the resolution and memorandum of Board of Directors, an opportunity was not granted to the petitioners to exercise their options to choose the revised pay scale along with its stipula¬tions. 22. In view of the above mentioned facts and circumstances, the writ petition is disposed of with the direction to the appro¬priate parties to provide an opportunity to the petitioners to exercise their options with regard to the new revised pay scales along with their stipulations within a specified time. If no option is exercised by him/her within the specified time by the State Government or GRIDCO as the case may be, it shall be deemed that he/she has opted the revised scale of pay alongwith the conditions imposed therein. If no option is exercised by him/her within the specified time by the State Government or GRIDCO as the case may be, it shall be deemed that he/she has opted the revised scale of pay alongwith the conditions imposed therein. However, in case any of the members of the petitioner No.1 opts the pre-revised scale of pay and gives in writing that his/her pay may be calculated in the pre-revised pay scale he/she shall be allowed to continue in the pre-revised pay scale with all the existing stipulations and privi¬leges attached to the same and in that case no benefit shall be given to him/her of the revised pay scale and if any benefit has been given to him/her and any excess amount is found to be paid in view of the pay fixation of revised scale w.e.f. 1.1.1996, it will be open for the opposite party No.2 to recover the same. There shall be no order as to costs. N. PRUSTY, J. I agree. Petition disposed of.