JUDGMENT : Ajit Borthakur, J. 1. Heard Mr. Khoda Tari, learned counsel for the writ petitioner. Also heard Ms. Goter Ete, learned Addl. Senior Government Advocate, for all the respondents. By filing this petition under Article 226 of the Constitution of India, the petitioner has prayed for grant of revised pension w.e.f. 01.01.2006 in view of the Office Memorandum, dated 01.09.2008 as well as Office Memorandum, dated 06.04.2016 issued by the Govt. of India, Ministry of Personnel, PG & Pensions, Department of Pension and Pensioners' Welfare and also in view of the Office Memorandum, dated 13.10.2015, issued by the Director of Audit & Pension and Ex-officio Deputy Secretary (Finance), Government of Arunachal Pradesh, regarding fixation/revision of pre-2006 pensioner/family pensioners. 2. Mr. Tari, learned counsel for the petitioner, has contended that the petitioner who worked as Bull Dozer Operator retired on superannuation on 31.05.2002 after attaining the age of 58 years and on completion of 25 years and 6 months, service and accordingly, the final relieve order, dated 31.5.2002, was issued by the Assistant Engineer(E.) Elec. Sub-Division No.1, Department of Power, Government of Arunachal Pradesh by referring that the petitioner was working as W/C EE Operator attached with M.R.S. Workshop, Itanagar, at the pay scale of Rs. 4000-100-6000. Accordingly, the Director of Audit & Pension, Government of Arunachal Pradesh, Naharlagun, had preferred the Pension Payment Order (PPO) wherein the petitioner was sanctioned pro-rata @ Rs. 2342/- w.e.f. 01.06.2002 although the Ministry of Finance, Department of Expenditure, Government of India, had issued the Office Memorandum, dated 30.08.2008 regarding implementation of 6th CPC recommendation for fixation of pay and payment of arrears and instruction thereof along with the fitment table. 3. It is the further case of the petitioner that his pension has been revised @ Rs. 5294/- only as per the fitment weightage of 40% of existing pension and family pensions as per the recommendations of the 6º CPC as well as Ministry of Personnel, Public Grievances and Pensions order, dated 01.09.2008. According to the petitioner, the above mentioned Paragraphs No. 41 and 42 of the Office Memorandum, dated 01.09.2008, has been modified/amended vide Order, dated 28.01.2013, in the following manner: "4.1 The pensions/family pensions of existing pre-2006 pensioners/family pensioners will be consolidated with effect from 1.1.2006 by adding together:- (i) The existing pension/family pension. (ii) Dearness pension, where applicable. According to the petitioner, the above mentioned Paragraphs No. 41 and 42 of the Office Memorandum, dated 01.09.2008, has been modified/amended vide Order, dated 28.01.2013, in the following manner: "4.1 The pensions/family pensions of existing pre-2006 pensioners/family pensioners will be consolidated with effect from 1.1.2006 by adding together:- (i) The existing pension/family pension. (ii) Dearness pension, where applicable. (iii) Dearness relief up to AICPI (IW) average index 536(Base year 1982= 100) i.e. no of basic pension/basic family pensions plus dearness pension as admissible vide this Department O.M. No. 42/2/2006-P & PW (G) dated 54.2006. (iv) Fitment weightage @40% of the existing pension/family pension, Where the existing pension in above includes the effect of merger of 50% of dearness relief w.e.f. 1.4.2004, the existing pension for the purpose of fitment weightage will be re-calculated after excluding the merged dearness relief of 50% from the pension. The amount so arrived at will be regarded as consolidated pension/family pension with effect from 1.1.2006. 4.2 The fixation of pension will be subject to the provisions that the revised pension, in no case, shall be lower than fifty percent of the minimum of the pay in the pay band plus the grade pay corresponding to the pre-revised pay scale from which the pensioner had retired. In the case of HAG+ and above scales, this will be fifty percent of the minimum of the revised pay scale." 4. Be it mentioned that the Directorate of Audit & Pension, Government of Arunachal Pradesh, issued an Office Memorandum, dated 13.10.2015, by which it has been decided that the date of fixation/revision of: re-2006 pensioners/Family pensioners to be made applicable w.e.f. 01.01.2006 instead of 24.09.2012. It has been further contended by the petitioner that the Govt. of India, Ministry of Personnel, PG & Pensions, Department of Pension and Pensioner Welfare, issued another Office Memorandum, dated 06.04.2016, providing for revision of pension of pre-2006 pensioners - the linking of revised pensions from qualifying service of 33 years accordingly and by the said order, the para-5 of order, dated 28.01.2013, has been deleted and arrears of revised pension would be w.e.f. 01.01.2006. For better appreciation of the matter, at hand, relevant Paragraph No. 6 of the said Office Memorandum, dated 06.04.2016, is reproduced below: "The matter has been examined in consultation with the Ministry of Finance (Department of Expenditure). For better appreciation of the matter, at hand, relevant Paragraph No. 6 of the said Office Memorandum, dated 06.04.2016, is reproduced below: "The matter has been examined in consultation with the Ministry of Finance (Department of Expenditure). It has now been decided that the revised consolidate pension of pre-2006 pensioners shall not be lower that 50% of the minimum, of the pay in the pay band and the grade pay (wherever applicable) corresponding to the pre-revised pay scale as per fitment table without pro-rata reduction of the pension even if they had qualifying service of less than 33 years at the time of retirement. Accordingly, Para-5 of this Department's Office Memorandum of even number dated 28.01.2013 would stand deleted. The arrears of the revised pension would be payable with effect from 1.1.2006." 5. Mr. Tari, learned counsel for the petitioner, therefore, contended that in view of the Office Memorandum, dated 06.04.2016, delinking of revised pension from qualifying service of 33 years and with reference to the fitment tables annexed to the Government of India's Office Memoranda, dated 30.8.2008 and 28.01.2013, the petitioner is entitled to get pension of Rs. 6873/- as his category falls under S-7 of the Annexure appended in the above two Memoranda, which, according to him, ought to have been: "Revised pay scale of 2006 with pay Band-1 plus Grade Pay(GP) as per annexure of 28.1.2013 fitment formula:- Last Pay band x 1.86 + Grade Pay (GP) = 6100 x 1.86 + 2400 = 13746 Therefore, the 50% of total basic pay would be 13746 x 50% = Rs. 6873 and as such, revised pension of Rs. 5294/- provided by the respondent authority to the petitioner based on 40% fitment weightage formula is illegal and not based on the Office Memorandum issued by the Govt. of India." 6. Mr. Tari learned counsel, submitted that being aggrieved, the petitioner submitted an application on 18.07.2016, before the Respondent No. 3 (Director of Audit & Pension, Government of Arunachal Pradesh, Naharlagun) for correction and granting of revised pension as per Office Memorandum, dated 06.04.2016 showing the break-up of his pension entitlement @ 50% of total basic pay. Vide another application, dated 7.10.16, the petitioner clarified that as per Office Memorandum, dated 06.04.2016, he is entitled for payment of Rs. 6873/-, instead, he is being paid Rs. 5294/- only. Vide another application, dated 7.10.16, the petitioner clarified that as per Office Memorandum, dated 06.04.2016, he is entitled for payment of Rs. 6873/-, instead, he is being paid Rs. 5294/- only. It is the contention of the petitioner that the Respondent No. 4 i.e. Joint Director, Audit & Pension, Government of Arunachal Pradesh, Naharlagun, issued the letter, dated 13.10.16, superseding the letter, dated 07.09.2015, whereby it has been clarified that while calculating the consolidated pension, has taken the formula of fitment weightage @ 40% instead of fitment formula @ 50% of the basic pay, which letter according to the petitioner, is issued de-hors the rules and in gross violation of the Central Civil Services(Pension) Rules, 1972, and the same may therefore be quashed and set aside. 7. Ms. Ete, learned Addl. Senior Government Advocate, contended that the above calculation of pension made by the petitioner is not correct as Paragraph No. 11 of the Office Memorandum, dated 01.09.2008, issued by the Govt. of India, has clearly indicated the methodology for calculation of pension which has been stated by the petitioner and admitted in the aforesaid paragraphs. She further contended that based on the aforesaid Memorandum, the pension was calculated and authorized in favour of the petitioner for payment including arrears. The calculation of arrears thus arrived at, is quoted as under: “(i) Existing basic pension : Rs.2342/- (ii) Dearness Pay (50%) : Rs.1171/- (iii) DA 24% : Rs.844/- (iv) Fitment weightage : Rs.937/- Total : Rs. 5294/-” 8. Ms. Ete, learned Addl. Senior Government Advocate, also contended that the aforesaid pension amount of Rs. 5294/- was further verified with the table in Annexure-1 communicated by the Government of India and found to be more than 50% of the minimum Pay and Grade Pay corresponding to the scale at which the petitioner had retired. According to her, the minimum Pay Band-Grade Pay in PB-I is Rs. 5200-20200+2400/- in the revised pay scale of 2006 is Rs. 9840/- and the 50% of the said amount is Rs. 4920/- which is less than the consolidated revised pension of Rs. 5291/- authorized in favour of the petitioner in accordance with the relevant orders. 9. It is noticed that vide Office Memorandum dated 28.01.2013, issued by the Govt. 5200-20200+2400/- in the revised pay scale of 2006 is Rs. 9840/- and the 50% of the said amount is Rs. 4920/- which is less than the consolidated revised pension of Rs. 5291/- authorized in favour of the petitioner in accordance with the relevant orders. 9. It is noticed that vide Office Memorandum dated 28.01.2013, issued by the Govt. of India, Ministry of Personnel, PG & Pensions, Department of Pension and Pensioners' Welfare, Paragraphs No. 4.1 and 4.2 of Office Memorandum dated 01.09.2008, has been amended and relevant Paragraph No. 2 of the Office Memorandum, dated 28.01.2013, is quoted hereunder: "It has been decided that the pension of pre-2006 pensioners has revised w.e.f. 1.1.2006 in term of Para 4.1 or 4.2 of the aforesaid office Memo, dated 1.9.2008 as amended from time to time, would be further stepped upto 50% of the sum of the minimum of pay in the pay band and the grade pay corresponding to the pre-revised pay scale from which the pensioner had retired, as arrived at with reference to the fitment tables annexed to the ministry of Finance, Dept. of expenditure office Memo No. 1/1/2008-IC dated 30.08.2008. In the case of HAG and above scales, this will be 50% of the minimum of pay in the revised pay scale arrived at with reference to the fitment tables annexed to the above referred OM dated 30.08.2008 of the Ministry of Finance, Department of Expenditure." 10. However, vide Office Memorandum dated 13.10.2015 issued by the State Government, it has been decided that the date of fixation/revision of pension/family pensioners who retired/died prior to 01.01.2006, shall be subject to the provision that the revised pension/family pension (enhanced rate) should not be less than 50% and family pension at ordinary rate @ 30% of the minimum of the Pay in Pay Band plus Grade Pay corresponding to the pre-revised pay scale from which the pensioners had retired/died as arrived at with reference to the fitment table provided for fixation of pay w.e.f. 01.01.2006, on the same line of the instructions/clarifications contained in the Govt. of India, Ministry of Personnel, PG & Pensions, Department of Pension and Pensioners' Welfare, vide Office Memorandum, dated 28.01.2013 which was made applicable w.e.f. 24.09.2012. Accordingly, the employees who retired prior to 2006 would be entitled to pension as per the aforesaid Office Memorandum w.e.f. 01.01.2006 instead of 24.09.2012. of India, Ministry of Personnel, PG & Pensions, Department of Pension and Pensioners' Welfare, vide Office Memorandum, dated 28.01.2013 which was made applicable w.e.f. 24.09.2012. Accordingly, the employees who retired prior to 2006 would be entitled to pension as per the aforesaid Office Memorandum w.e.f. 01.01.2006 instead of 24.09.2012. However, the Joint Director, Department of Audit & Pension, Government of Arunachal Pradesh, Naharlagun, vide letter dated 13.12.2016, informed the petitioner that the consolidated pay which was awarded to him vide letter dated 7.9.2016 was erroneously calculated as Rs. 6873/- instead of Rs. 5294/- and also that, no further revision/encashment is admissible to his case in terms of Paragraph No. 7 of the Govt. of India's Office Memorandum, dt. 6.4.2016. 11. Having regard to the rival contentions of the parties as well as the different Office Memorandums of the Govt. of India and State Government and in the light of the conflicting claims/counter-claims made by the respective parties as regards the petitioner's claim for revision of pension/family pension of pre-2006 pensioners, this Court finds it expedient and desirable that the instant matter may be decided by the highest accounting authority of the State in such matters where public money of the State Exchequer is involved. In that view of the matter and also for securing the ends of justice, it is hereby directed that the office of the Accountant General, State of Arunachal Pradesh, Itanagar, shall dispose of the petitioner's claim by a speaking and reasoned order after receipt of all the necessary documents from the Director of Audit & Pension, Government of Arunachal Pradesh, Naharlagun, and other relevant documents from the petitioner as directed in the following paragraph. 12. In consonance with the above directions, Mr. Tari, learned counsel for the petitioner, shall furnish a copy of this writ petition along with all the relevant Annexures and the affidavit-in-opposition filed by the State Respondents, to the said office of the Accountant General within 7(seven) days from today. He shall also furnish a copy of this order to the office of the Directorate of Audit & Pension, Government of Arunachal Pradesh, Naharlagun, within 3(three) days from today, for carrying-out the directions as stipulated by this Court, in the foregoing paragraph. With the above directions, this writ petition stands disposed of.