JUDGMENT AND ORDER : Heard Mr. K. Nath, learned counsel appearing for the petitioner as well as Mr. TD Majumder, learned Government Advocate appearing for the respondents 2. By means of this writ petition, the petitioner has urged this court for directing the respondents to refix his remuneration for holding the post of Accountant (contract basis) in the Directorate of Welfare of Minorities, Government of Tripura on the basis of his last basic pay i.e. Rs.23,140 minus EPF pension i.e. Rs.1,720/- and to pay the arrear w.e.f. 20.04.2013 when the petitioner was engaged in that capacity. 3. Mr. K. Nath, learned counsel appearing for the petitioner has submitted that the petitioner was working as the Accountant in the Tripura Schedule Tribe Cooperative Development limited and he had retired from that the said body corporate on superannuation w.e.f. 31.07.2011 afternoon. Thereafter, having responded to an employment notification published in a local daily on 28.04.2012, the petitioner applied for the post of Accountant on contract basis for a period of one year. There is no dispute that the petitioner was engaged in the said capacity by the order dated 19.04.2013 (Annexure 2 to the writ petition) for a period of one year w.e.f. 20.04.2013 on the following terms and conditions: “Terms and Conditions: 1. The remuneration of the engaged personal shall be fixed as per latest circular of F.D. regarding payment of salary to officials engaged on contract basis. 2. The expenditure on this account will be debitable to the Major Head of Account 2225-03-001-33-21-01(Plan) under Demand no. 57. 3. The engagement may be terminated at any time without assigning any reason if service is found unsatisfactory. The persons concerned should report for duties to the respective place of posting at the earliest” The said engagement was renewed by a fresh order dated 28.05.2014 (Annexure 8 to the writ petition) on the resembling terms and conditions viz. “Terms and Conditions: 1. The remuneration of the engaged personal shall be fixed as per latest circular of F.D. regarding payment of salary to officials engaged on contract basis. 2. The expenditure on this account will be debitable to the Major Head of Account 2225-03-001-33-21-01(Plan) under Demand no. 57. 3. The engagement may be terminated at any time without assigning any reason if service is found unsatisfactory. The persons concerned should report for duties to the respective place of posting at the earliest” Mr. 2. The expenditure on this account will be debitable to the Major Head of Account 2225-03-001-33-21-01(Plan) under Demand no. 57. 3. The engagement may be terminated at any time without assigning any reason if service is found unsatisfactory. The persons concerned should report for duties to the respective place of posting at the earliest” Mr. Nath, learned counsel appearing for the petitioner has submitted that the terms in respect of the remuneration clearly provides that the remuneration shall be fixed “as per latest circular of F.D. regarding salary to the official engaged on contract basis”. He has referred to the memorandum dated 01.11.2011 (Annexure 4 to the writ petition). The relevant part is extracted for purpose of reference: “2. Now, the Governor of Tripura is pleased to order that in supersession of all previous orders issued in this connection from time to time, the fixation of reengagement remuneration of the persons re-engaged on contract basis with a consolidated fixed remuneration/honorarium shall be made in the following manner: (i) They shall be allowed to draw fixed remuneration/honorarium and not the scale/pay band attached to the post. No protection of the pay enjoyed by such persons in their previous post/assignment, if any, shall be admissible. (ii) The consolidated fixed remuneration/honorarium + basic pension (before commutation) shall not exceed the last pay (basic pay) drawn before retirement in case a retired government servant is reengaged on contract basis with a consolidated fixed pay/ honorarium. Provided that if the pension of the employee got revised before or after joining on reengagement in the State, the consolidated fixed pay/honorarium will be worked out by taking notional basic pay (pay in pay band + grade pay) fixed in the revised pay scale/pay band corresponding to the basic pay in pre revised scale of the post held by him at the time of retirement minus revised pension before commutation from the date of actual benefit of revision granted to regular employee of State Government (i.e. 01.01.2009) employment, no increment shall be considered while making notional fixation in the intervening period and subsequently. (iii) Remuneration of retired persons appointed on re-employment will be fixed as per formula as laid down in Finance Department’s circular of even no. dated 12.04.2002 upto 31.12.2008. (iii) Remuneration of retired persons appointed on re-employment will be fixed as per formula as laid down in Finance Department’s circular of even no. dated 12.04.2002 upto 31.12.2008. (iv) The retired employee will continue to get pension and other allowances on the pension from the state/Central government or parent organization, as the case may be, in addition to the consolidated remuneration/ honorarium in the State. (v) When a person other than a retired government servant, who is in the regular scale of pay, is re-engaged on contract basis with a consolidated fixed pay/honorarium, his pay shall be fixed at the basic pay (pay in pay band+grade pay) in the pay band corresponding to the minimum basic pay of the post to which he is now re-employed in the pre-revised pay scale. (vi) No other allowances, except TA/DA on official duty, will be admissible to the persons engaged on contract basis. 3. Henceforth, all retired employees will be re-employed/reengaged on contract basis.” Mr. Nath, learned counsel has further submitted that when a person other than a retired government servant who is in the regular scale of pay is reengaged on contract basis with a consolidated fixed pay shall be fixed at the basic pay in the pay band with the grade pay. Mr. Nath, learned counsel, has thus contended that by way of amendment in the ROP [Tripura State Civil Services (Revised Pay) Rules, 2005] when the pay of the petitioner got revised by the said body corporate, his last pay was also enhanced. But was not accepted for enhancing the remuneration [the fixed pay] of the petitioner for the period from 20.04.2013 till 19.04.2016. 4. Mr. TD Majumder, learned GA appearing for the respondents has submitted that the pay of the petitioner has been fixed for his contractual engagement in terms of para 2(ii) of the memo dated 01.11.2011 (Annexure 4 to the writ petition). The said clause provides that the consolidated fixed pay plus the basic pension before commutation shall not exceed the last pay drawn before retirement, in case a retired government servant is reengaged on contract basis with a consolidated fixed pay. According to Mr. The said clause provides that the consolidated fixed pay plus the basic pension before commutation shall not exceed the last pay drawn before retirement, in case a retired government servant is reengaged on contract basis with a consolidated fixed pay. According to Mr. Majumder, learned GA, it would be evident from the subsequent orders of engagement of the petitioner dated 20.03.2016 (Annexure 9 to the writ petition) and 06.03.2017 (Annexure 10 to the writ petition) that the respondents have clearly spelt out there the remuneration at Rs. 17,600/- per month. Therefore w.e.f. 20.04.2016, there cannot be any amount of dispute because the remuneration by way of these engagements has already been fixed and the petitioner acting upon those orders has been working. The petitioner cannot have any additional amount beyond what has been provided in those orders dated 20.03.2016 and 06.03.2017. 5. Further, there cannot be any amount of dispute that the petitioner was not a government employee. He was working in the said body corporate, which is a cooperative society having substantial financial assistance from the State. Merely because the State has financed the activities of the said body corporate, the petitioner cannot be treated as the government employee. Therefore, so far the memorandum dated 01.11.2011 is concerned, according to this court, para 2(5) shall apply for fixing the remuneration of the petitioner. Thus, the remuneration in terms of the engagement orders dated 09.04.2013 (Annexure 2 to the writ petition) and 28.05.2014 (Annexure 8 to the writ petition) shall be re-determined. In the representation filed by the petitioner on 28.08.2017, the petitioner has clearly mentioned as under: “ Subsequently, the same period was revised in higher fixation on the basis of ROP-2015 declared by the State Govt. w.e.f. 1st April 2006. Accordingly my basic pay at July 2011 was fixed as higher from earlier basic pay of July 2011 at that time of retirement. On the basis of above, my original department also provided balance gratuity against higher fixation at the time of retirement on July 2011 & last revised basic pay certificate also submitted to you which was the basic pay instead of Rs.19,320/- fixed to Rs.23,140/- at Annexure-C may kindly be recalled. As per cabinet decision of the State govt. dt. 22.07.2014 the retired accountant may engaged in ST/SC/OBC/Minority Corporation on contract basis (last pay less pension) of the salary may be recalled at Annexure-D)” 6. As per cabinet decision of the State govt. dt. 22.07.2014 the retired accountant may engaged in ST/SC/OBC/Minority Corporation on contract basis (last pay less pension) of the salary may be recalled at Annexure-D)” 6. From the statement of the EPF commissioner (Annexure 13 to the writ petition) it appears that the petitioner is entitled to monthly pension of Rs.1720/- only. The respondents in their reply have not denied that after the amendment carried out in ROP Rules, 2009, the petitioner’s last pay was revised to Rs.23,140/- which, before such amendment, was Rs. 19,320/-. As such, this court is of the view that the petitioner is entitled to the remuneration, for the said period from 20.04.2013 to 19.04.2016 with the said revised last pay of Rs.23,140/- minus EPF pension, as stated above. Accordingly, the respondents are directed to refix the remuneration of the petitioner for the said period from 20.04.2013 to 19.04.2016, at the basis of the last pay drawn i.e. Rs.23,140/-. In terms thereof, the due-drawn statement shall be prepared. The petitioner shall be paid the arrears after deducting the amount that the petitioner has already received on the basis of the last pay i.e. Rs.19,320/-. Such arrear shall be paid within a period of 3 months from the date of receiving the copy of this order from the petitioner. 7. Having observed thus, this writ petition is allowed to the extent as indicated above. No order as to costs.