JUDGMENT : Pramath Patnaik, J. The petitioners have sought for quashing the orders dated 21.08.2015 and 15.04.2016 passed by the Commandant 202 BN, COBRA, CRPF, Sunabeda, Koraput, Odisha (respondent no.9) pertaining to recovery of tour TA/DA, detachment allowances, hotel charges, diet charges etc. from the salary of the petitioners. 2. The brief facts as depicted in the writ petition that the petitioners were posted in 202 BN, COBRA Battalion, CRPF, Sunabeda, Koraput, Odisha on different posts during the course of their posting, availed the benefits of tour TA/DA allowances. Office memorandum dated 16.04.2009 vide Annexure-1 declares the rules regarding grant of Risk/Hardship based allowances to CPMFs personnel as per the recommendation of Sixth Central Pay Commission. According to the said of memorandum the petitioners can avail only one out of three allowances i.e. Risk Allowances, CoBRA Allowances and Detachment Allowances, out of which the petitioners opted for CoBRA Allowances. The respondent no.9 vide order dated 21.08.2015 and 15.04.2016 with intimation to the Inspector General of Police (STF), Jharkhand Ranchi and NSG Headquarter, New Delhi directed recovery of tour TA/DA, detachment allowances, hotel charges, diet charges etc. granted to the petitioners during the period of 2009-2012, from the salary of the petitioners on the ground that the officers availing CoBRA Allowances cannot avail tour TA/DA Allowances as evident from Annexure-2 series. Being aggrieved by the order passed by the respondent no.9 for recovery of the allowances, the petitioners left with no other alternative remedy, has knocked the door of this Court under Article 226 of the Constitution of India for redressal of their grievances. 3. Learned counsel for the petitioner during course of hearing has strenuously urged that the order of recovery passed by respondent no.9 is not in accordance with law since tour TA/DA and detachment allowances are two different allowances granted for different purposes and are envisaged under different rules and the respondents authorities under mistaken impression, have directed to recover the tour TA/DA allowances. Learned counsel for the petitioner further submits that the detachment allowances derives its authority from Rule 46 of Central Reserve Police Force Rules, 1955 which is granted to the defense personnel's when they are posted outside the headquarters. Whereas the tour TA/DA allowance is granted by virtue of SR. Learned counsel for the petitioner further submits that the detachment allowances derives its authority from Rule 46 of Central Reserve Police Force Rules, 1955 which is granted to the defense personnel's when they are posted outside the headquarters. Whereas the tour TA/DA allowance is granted by virtue of SR. 49 of Fundamental Rules & Supplementary Rules (FRSR) Part-II which is granted to meet the expenses incurred in following the departmental orders, which is refunded in the form of reimbursement. Learned counsel for the petitioner further submits that the tour TA/DA allowances are not envisaged in the office memorandum as at Annexure-1 to the writ petition. Learned counsel for the petitioner further submits that the action of the respondents is illegal, arbitrary and unjust and against the provisions of law and the order of recovery is de-hors the rules. Learned counsel for the petitioner further submits that since the action of the respondents smacks colorable exercise of power and total violation of Article 14 and 16 of the Constitution of India, this Court under Article 226 can exercise judicial review for interference in the impugned order of recovery vide Annexure-2 series. 4. Controverting the averments made in the writ application, a counter-affidavit has been filed by the respondents wherein, it has been submitted that the order under challenge dated 21.08.2015 and 15.04.2016 as contained in Annexure-2 have been passed by the Commandant, 202 Cobra Bn CRPF Sunabeda at Koraput in Odisha and as such the writ petition is not maintainable before this Court. It has further been submitted that petitioners are officers of the unit 202 Cobra Battalion, District Koraput in Odisha and were/are on deputation with Jharkhand State Police and National Security Guard. In the circumstance, the recovery is the consequence of the irregularities noticed during the course of audit of the records of TA/DA in respect of 202 Cobra Bn. District Koraput, State Orissa for the year 2009-10 to 2011-12 by Internal Audit Party (IAP-V), MHA, Allahabad from 25.04.2012 to 08.05.2012. As such the writ petition is devoid of jurisdiction and therefore liable to be dismissed as not maintainable. It has further been submitted that as per the Ministry of Home Affairs (Government of India) Notification dated 12.09.2008, Commando Battalion for Resolute Action (COBRA) has been formed for guerrilla/jungle warfare type operation to deal with extremists and insurgents etc. As such the writ petition is devoid of jurisdiction and therefore liable to be dismissed as not maintainable. It has further been submitted that as per the Ministry of Home Affairs (Government of India) Notification dated 12.09.2008, Commando Battalion for Resolute Action (COBRA) has been formed for guerrilla/jungle warfare type operation to deal with extremists and insurgents etc. Accordingly, 202 COBRA Hqr started functioning as Unattached Battalion temporarily in Qtr No.4-IV/4, AEF Qtrs, 5 opposite R & B Colony, Sunabeda-I with effect from 09.01.2009. 301.72 acres of land has been allotted by Govt. of Odisha for free of cost at Chulapari Mouza of Sunabeda, R.I. Circle, under Pottangi Tehsil to permanently establish 202 CoBRA which is about 5 km from the boundary wall of HAL. The Unit shifted to the present premises in the month of January, 2011. Special allowances viz CoBRA allowances for the paramilitary personnel have been worked out on the basis of hardship and risk involved and also considering stress factor. The said CoBRA allowance, which is basically a risk-based allowance, has been sanctioned for personnel of Commando Battalion for Resolute Action (CoBRA), a special for deployed in Naxal-hit areas. Further it has been submitted that I.G CoBRA Signal dated 22.02.2013 envisages that the CPMFs personnel upto the rank of Commandant on deputation to CoBRA of CRPF would be entitled to an allowance at the rate of 80% of Marcos allowance and they shall have the option to receiving their existing package of compensatory allowances and detachment allowances or the risk/hardship allowance (CoBRA Allowances) vide Director (Police Finance) MHA OM dated 16.04.2009. Subsequently, DFA vide Signal dated 15.09.2009 has also clarified that when CoBRA Allowance is given, no other allowance, whether Detachment or Risk Allowance, for LWE (Left Wing Extremism) will be admissible as per Annexure-R/1, R/2 and R/3 of the counter-affidavit. That the Internal Audit Party (IAP)-V, CRPF Allahabad carried out audit of records of the Unit 202 CoBRA Bn for the year 2009-10, 2010-11 and 2011-12 w.e.f. 25.04.2012 to 08.05.2012 as per Para-5 of Annexure-VI of the report, following has been observed:- “As per IGP CoBRA Signal dated 20.09.2011, CoBRA personnel deployed in areas affected by left wing extremism are not entitled for any tour TA/DA, Detachment allowance, etc other than CoBRA allowance. But on going through the TA/DA register, it is noticed that officers are claiming tour TA/DA/Detachment allowance, hotel charges, diet charges, etc during the period under audit and also drawing CoBRA allowance with regular pay, which is a lapse on the part of Unit. Reasons for said lapse be justified to audit, besides effecting recovery immediately from officers concerned and intimated to Audit along with recovery particulars of each officers. It may also be ensured that none is left out. “The IAP-V have also noticed the similar observations regarding irregular drawal of TA/DA of Non-Gazetted officers vide Annexure-VII” as per Annexure-R/4 series of the counter-affidavit. Accordingly, overpaid amount of Rs.4,76,249/-from 22 officers of 202 CoBRA Bn have already been recovered and amount deposited into Government Treasury. Similarly recoveries of over payment of TA/DA in respect of 597 NGOs amounting Rs.16,53,770/-have also been recovered and amount deposited into Government Treasury as per Annexure-R/5 of the counter-affidavit. Despite issuance of repeated reminders, over paid amount in respect of following officers Raju Kumar Singh, Zia-Ul-Haque, Kanhaiya Singh, Harspal Singh and Ravi Shankar of 202 CoBRA Bn, who were/are on deputation with Jharkhand State Police and National Security Guard (NSG), could not be recovered. 5. After bestowing my anxious consideration to the rivalized submissions and on perusal of records, the writ petition is not entertain able on facts and law, in view of the reasons stated herein below:- (I) The action of the respondents in ordering the recovery vide Annexure-2 to the writ petition has been passed in accordance with rules/instructions governing the service conditions of the petitioners. The question of discrimination does not arise because recovery from similarly situated persons have also been ordered and amount recovered have been deposited in the Government Treasury as has been mentioned in the counter-affidavit and the petitioners have received the excess amount towards TA and DA which they are not legally entitled and the petitioners have no right to keep the amount causing loss to the Government Exchequer. The writ petition has been filed under the mistaken notion that benefits of tour TA/DA allowances is basically given to meet the expenses incurred in following departmental orders and same is refunded by way of re-imbursement. To meet such expenditure, CoBRA allowances is given, which carries higher remunerations and comparatively better than any other allowances. The writ petition has been filed under the mistaken notion that benefits of tour TA/DA allowances is basically given to meet the expenses incurred in following departmental orders and same is refunded by way of re-imbursement. To meet such expenditure, CoBRA allowances is given, which carries higher remunerations and comparatively better than any other allowances. As a result of hardship involved in duties in fighting naxals, MHA (Ministry of Home Affairs) has accorded approval to continue to draw the MARCOS allowance to CoBRA personnel during leave, temporary duty, training, Hospital leave etc. When the Government/Department is paying CoBRA Allowances for above duties, there is absolutely no logic to get additional allowances in the form of tour TA/DA and as per the provisions contained in Government of India, MHA (Ministry of Home Affairs) office memorandum dated 16.04.2009 (Annexure-R/1), which stipulates that CPMFs personnel upto the rank of Commandant on deputation to the CoBRA of CRPF would be entitled to an allowance at the rate of 80% of Marine Commandos (MARCOS) Allowance. CPMF personnel shall have the option to receive their existing package of compensatory allowances and detachment allowance, or the risk-hardship allowances, which is beneficial to them. Subsequently, DFA vide Signal dated 15.09.2009 (Annexure-R/2) has also clarified that when CoBRA allowance is given, no other allowance, whether detachment or Risk allowance for LWE (Left Wing Extramism) will be applicable. Since, the petitioners have opted to draw CoBRA allowances and were regularly drawing the same through pay bill. Hence, they are not entitled for tour TA/DA allowances. Further, it has been clarified by IG CoBRA vide signal dated 09.06.2016 vide Annexure-R/7. Since, the petitioners were drawing CoBRA allowances, they are not entitled for any other allowances except Cobra allowance. 6. In view of the aforesaid reasons and as a logical sequitur to the aforesaid reasons, the impugned orders dated 21.08.2015 and 15.04.2016 passed by the respondent no.9 do not warrant interference. 7. Accordingly, the writ petition sans merit is dismissed.