JUDGMENT AND ORDER : 1. Heard Mr. A. Sarma, learned counsel for the revision petitioner. Also heard Mr. G. Pegu, learned Government Advocate, Assam, appearing for respondent Nos.1 and 4 and Mr. P. Nayak, learned counsel, appearing for respondent Nos.2, 3, 5, 6 and 7. 2. The petitioner Association comprises of 30 retired employees of Assam Plantation Crops Development Corporation (APCDC). The members of the petitioner association have retired from service on different dates and they are not entitled to pension. However, all the retired employees of the APCDC are entitled to receive gratuity and leave encashment by way of retirement benefits. The grievance of the petitioner association is that the respondents have not paid the gratuity and leave encashment payable to the members of the association pursuant to their retirement. It is also the grievance of the petitioner association that despite having retired from service long back, the respondent Corporation has not paid their arrear salaries till date. Aggrieved as such, the petitioners association has approached this Court by filing the instant writ petition seeking a writ of mandamus upon the respondents to pay their leave salary, gratuity amount as well as the arrear salaries. 3. The respondents have filed affidavit bringing their respective stand on record. What is noticed from the averments made in the counter-affidavits is that the APCDC has not denied and/or disputed the claim of the members of the petitioner association as regards their entitlement to receive gratuity, leave salary and arrear salary, but the reason for non-payment of the said amount has been cited as non-availability of funds. 4. The Principal Secretary to the Government of Assam, Soil Conservation Department, has filed an affidavit dated 24.11.2014, inter alia, contending that the members of the petitioner association being employees of the APCDC, the responsibility for payment of their retirement benefits lies with the Corporation and not the State Government. 5. It is not in dispute that the APCDC is a Corporation which is run wholly by the finances provided by the State of Assam. As such, the responsibility to pay the salary and retirement benefits to the employees of the Corporation not only lies with the APCDC but, if the ground for non-payment is on account of paucity of fund, then the State Government also cannot absolve itself of its responsibility in the matter. As such, the responsibility to pay the salary and retirement benefits to the employees of the Corporation not only lies with the APCDC but, if the ground for non-payment is on account of paucity of fund, then the State Government also cannot absolve itself of its responsibility in the matter. By taking note of the stand of the respondents, this Court had earlier directed personal appearance of the Additional Chief Secretary to the Government of Assam, in-charge of Soil Conservation as well as the Managing Director of the Corporation. The aforesaid official had personally appeared before this Court in connection with the present proceeding on 15.06.2016 and had given an assurance to this Court that immediate steps would be taken for payment of the retirement dues of the members of the petitioner association. The Additional Chief Secretary had also indicated about certain short term measured to be initiated by the Department so as to give temporary relief to the retired employees besides the long term measures for mobilizing source of fund for redressing their grievances. But the fact remains that despite such assurance given to this Court by the senior officials no payment had been made to the members of the petitioner association as a result of which this Court, on 02.11.2016, had passed an order directing the Managing Director of the Corporation to file an affidavit indicating as to what steps have been taken to redress the grievance of the members of the petitioner association pursuant to the assurances given to this Court on 15.06.2016 by the Additional Chief Secretary. Accordingly, an affidavit dated 10.11.2016 has been filed by the respondent No.6 annexing a copy of the letter dated 15.09.2016 by means of which a request has been made for providing the necessary fund for payment of outstanding dues of the employees of the APCDC Ltd. 6. It appears that an amount of Rs.4 Crores (approx.) would be necessary for payment of the retirement dues of the retired employees of the Corporation. In the affidavit dated 10.11.2016 the respondent No.6 has also briefly indicated the measures undertaken for mobilizing the resources by the Corporation for payment of such retirement dues. For ready reference, the statements made in the affidavit dated 10.11.2016 are reproduced herein below :- “2. In the affidavit dated 10.11.2016 the respondent No.6 has also briefly indicated the measures undertaken for mobilizing the resources by the Corporation for payment of such retirement dues. For ready reference, the statements made in the affidavit dated 10.11.2016 are reproduced herein below :- “2. That, in view of the order dated 02-11-2016 passed by the Hon’ble High Court in the instant writ petition No.1447/2014, this deponent most respectfully begs to state the followings before the Hon’ble Court for just and proper adjudication of the case. (i) In terms of order dated 25-05-2016 passed in the instant writ petition, the Additional Chief Secretary to the Government of Assam, Soil Conservation Department, Director, Soil Conservation, Assam and Managing Director, Assam Plantation Crops Development Corporation personally appeared before this Hon’ble Court on 15-06-2016, and the Additional Chief Secretary to the Government of Assam, Soil Conservation Department informed the Court, in course of deliberation on that day, about the various steps taken by the respondent authorities to meet the dues of the employees of the Corporation, both serving as well as retired. He submitted that steps have been taken to mobilize resources by selling the unproductive rubber trees in 29 nos. of Rubber estates of APDC Ltd. At the same time, the Additional Chief Secretary candidly admitted before the Court that for administrative reasons authorities completion these steps would require some time, before actual relief reaches the petitioner. The Hon’ble Court, after hearing the submission made by the Additional Chief Secretary, Soil Conservation Department, by passing the order dated 15-06-2016, expressed the hope and trust that Government would rise to the occasion and ensure that retired employees of the Corporation are paid at least a part of their dues as early as possible to mitigate their immediate hardship. Direction was issued that on the next date the Standing Counsel, Soil Conservation Department would inform the Court about the progress made in this regard. (ii) Vide letter No.Soil.273/2015/27, date4d 10th August, 2016, instruction was furnished to the Standing Counsel, Soil Conservation Department, by the Government in the Soil Conservation Department, informing about the steps taken by the Department to meet the requirement of fund for payment of dues of the retired employees of the Corporation, in terms of the order dated 15-06-2016, for appraisal of the Hon’ble Court, on the next date fixed for the case, i.e. 01-09-2016. The steps are the following :- (a) Progress for felling and selling the unproductive rubber trees :- Out of 29 nos. of Rubber Estates under APDC Ltd., N.O.C. for 10 nos. of Rubber Estates under Karbi Anglong District have already been received from the Forest Department, vide letter No.PCCF/KA/Misc/2016-17/542-45, dated 12-07-2016. The process of joint verification by the officials of Forest Department and of APDCLtd. Are going on for the purpose of assessment of the volume of unproductive rubber tree. In the meantime verification of one Rubber Estate has already been completed. (b) The Board meeting of APDC Ltd. held on 10-08-2016, approved the selling of unproductive rubber trees by following proper process of tendering. (c) Demand for fund, to clear the arrear dues of the retired employees of the Corporation, was placed before the Finance Department, vide letter No.CAC-/Pt/2015-16/4941, dated 29-09-2015. Though the same was not included in the budget by the Finance Department, realizing the seriousness of the matter, it was again moved before the Department Related Standing Committee to include it in the Supplementary Budget vide letter No.108/2014/430, dated 04-08-2016. Most importantly, the Committee in its meeting dated 02-08-2016, opined that one time assistance in the form of grant-in-aid to APDCLtd. should be given and recommended for making budget provision of Rs.993.22 lakhs. (iii) On 01-09-2016, when the case came up for consideration before the Court, the Hon’ble Court was apprised about the above stated steps and, the Court, acknowledging the steps taken by the respondent authorities, issued direction to the respondents to inform the Court about further progress made in this regard, fixing 30-09-2016 as the next date for the case. (iv) Further instruction was furnished to the Standing Counsel, Soil Conservation Department vide letter dated 21st September, 2016, informing about the progress of the steps taken by the Corporation in pursuant to the Hon’ble Court’s order dated 15-06-2016, for appraisal of the Hon’ble Court on 30-09-2016, wherein it was stated that :- The color marking and measurement works of 5397 nos. of unproductive rubber trees in 8 (eight) Nos. of Rubber Estates under APDCLtd. have already been completed. Rest of the work of color numbering and measurement expected to be completed by October, 2016 to be ready for joint verification of both Forest and Revenue Departments. of unproductive rubber trees in 8 (eight) Nos. of Rubber Estates under APDCLtd. have already been completed. Rest of the work of color numbering and measurement expected to be completed by October, 2016 to be ready for joint verification of both Forest and Revenue Departments. These steps are taken up on war footing for payment of the dues to the retired employees of APDC Ltd. In this regard, it is further stated that necessary NOC have already been obtained from the Principal Chief Conservator of Forests, Karbi Anglong District and the DFO of Kamrup District and Goalpara District have been requested for granting necessary N.O.C. The process of color marking, numbering and measurement etc. has been completed and only the Joint Verification Report is awaited from the Forest Department and the Revenue Department. As soon as the complete Joint Verification Report and the N.O.C. is received from the DFO of Kamrup District and Goalpara District, it will be placed before the Board of Directors of the Corporation for obtaining the necessary approval for tendering etc. (v) A proposal for Rs.400.62 Lakhs towards payment of retirement benefits and outstanding salaries payable to the retired employees of the Corporation, has been submitted to the Director, Soil Conservation, Assam, vide letter No. APCDC/GN-59/2016-17/321, dated 15th September, 2016. In this regard sanction of the Government is awaited. Copy of the letter dated 15th September, 2016 is annexed herewith and marked as Annexure-I. 3. That, it is most humbly submitted by the deponent with utmost sincerity that the dues of the retired employees of the Corporation will be paid as soon as the Corporation starts earning revenue by means of the above mentioned steps, more pertinently by selling the unproductive rubber trees.” 7. Mobilizing resources for payment of the outstanding dues of the retired employees is not only the responsibility but also the duty of the Corporation and as such the Corporation is under a legal obligation to initiate measures for generating resources. However, as has been mentioned above, despite sufficient time and opportunity granted by this Court, the respondents have not paid the dues to the members of the petitioner association. In view of the above, I am of the considered opinion that no practical purpose would be served by keeping this writ petition pending any further. 8. However, as has been mentioned above, despite sufficient time and opportunity granted by this Court, the respondents have not paid the dues to the members of the petitioner association. In view of the above, I am of the considered opinion that no practical purpose would be served by keeping this writ petition pending any further. 8. Taking note of the stand of the respondents, as reflected in their affidavits, this writ petition is hereby disposed of with a direction upon the respondents to adopt a pragmatic approach in the matter and take all necessary steps for payment of the retirement dues of the members of the petitioner association within a period of 90 days from today. With the above observation and direction this writ petition stands disposed of. A copy of this order may be served upon the respondents for necessary compliance.