ORDER : Petitioner has preferred the instant writ petition, seeking a direction to the respondents to pay him the withheld amount of his General Provident Fund (GPF in short) alongwith interest, with effect from the date of his retirement, till its realization. 2. Admitted factual position is that the petitioner retired on 30.06.2013. The respondents-department deducted a sum of Rs.52195/- from final payment of his GPF. The respondents have sought to justify their impugned action on account of recovery of cost of Plant Protection Material amounting to Rs.7695/-, Potato seed of Rs.31500/- and Rajmah seed of Rs.13000/-. According to the respondents, this recovery was pointed out by the Public Accounts Committee. The amount of Plant Protection Material was deposited in the Government Treasury on 01.03.2016 and balance amount was deposited in the bank through FDR. According to the respondents, the petitioner was repeatedly asked to deposit the amount in question in the Government Treasury, but he failed to do so. Therefore, the amount was deducted from the final payment of GPF subscription of the petitioner. 3. Contentions:- Learned Deputy Advocate General submitted that petitioner remained posted as Incharge Potato Development Station (PDS) Shilaroo, District Shimla during the period 4/2010 to 30.06.2013. He was responsible for 15 Qtls Seed Potato valuing Rs.31500/-, one Qtl Rajmah Seeds Valuing Rs.13000/- and Plant Protection Material valuing Rs.7695/-. Pecuniary loss of Rs. 52195/- caused to the respondents department was rightfully recovered by the department from petitioner’s GPF subscription. Learned counsel for the petitioner argued that the petitioner was not responsible for loss allegedly suffered by the respondents-department. The amount has been deducted from petitioner’s GPF by the respondents on account of certain discrepancies discovered by them in the store items. The discrepancies do not pertain to the tenure of the petitioner as Incharge Potato Development Station Shilaroo, District Shimla, H.P. Learned counsel for the petitioner also submitted that para of the Public Accounts Committee was never conveyed to the petitioner and that no inquiry was held into the matter before deducting the amount from petitioner’s GPF. 4. Observations 4(i). It is well settled that retiral benefits due to the employee are not bounty to be distributed by the government to its employees on their retirement, but is a valuable right and property in their hands. 4. Observations 4(i). It is well settled that retiral benefits due to the employee are not bounty to be distributed by the government to its employees on their retirement, but is a valuable right and property in their hands. That any culpable delay in settlement and disbursement thereof must be visited with the penalty of payment of current interest rate till actual payment to the employee. Reference in this regard can be safely made to (2004) 8 Supreme Court Cases 894, titled D.D. Tewari (dead) through Legal Representatives Versus Uttar Haryana Bijli Vitran Nigam Limited and others, relevant paragraphs of which are as under:- “3 The retiral benefits of the appellant were withheld by the respondents on the alleged ground that some amount was due to the employer. The disciplinary proceedings were not pending against the appellant on the date of his retirement. Therefore, the appellant approached the High Court seeking for issuance of a direction to the respondents regarding payment of pension and release of the gratuity amount which are retiral benefits with the interest at the rate of 18% on the delayed payments. 4. The learned Single Judge has allowed the writ petition vide order dated 25-08-2010, after setting aside the action of the respondents in withholding the amount of gratuity and directing the respondents to release the withheld amount of gratuity within three months without awarding interest as claimed by the appellant. The High Court has adverted to the judgments of this Court particularly, in State of Kerala V. M. Padmanabhan Nair, wherein this Court reiterated its earlier view holding that:- “1. The pension and gratuity are no longer any bounty to the distributed by the Government to its employees on their retirement by have become, under the decision of this Court, valuable right and property in their hands and any culpable delay in settlement and disbursement thereof must be visited with the penalty of payment of interest at the current market rate till actual payment [to the employee.” 4(ii). Respondents deducted an amount of Rs.52195/- from the GPF amount of the petitioner on the ground that the department suffered this loss on account of dereliction by the petitioner in discharging his duties. Petitioner disputes this fact. According to him, he was not responsible for the alleged pecuniary loss. Respondents deducted an amount of Rs.52195/- from the GPF amount of the petitioner on the ground that the department suffered this loss on account of dereliction by the petitioner in discharging his duties. Petitioner disputes this fact. According to him, he was not responsible for the alleged pecuniary loss. In his pleadings, he has named another incumbent holding the charge of PDS Shilaroo at the relevant time, as the one responsible. The respondents have not disputed that the Public Accounts Committee para was never conveyed to the petitioner. No disciplinary proceedings were ever initiated against the petitioner for recovery of the amount in question on account of alleged discrepancies noticed by the Public Accounts Committee. The procedure contemplated under Rule 11 of CCS (CCA) Rules, 1962 was not followed by the respondents. No show-cause notice was ever issued to the petitioner in this regard. 4(iii). Petitioner superannuated on 30.06.2013. Respondents thereafter deducted a sum of Rs.52,195/- from his GPF without resorting to the procedure in accordance with law. The action of the respondents cannot be sustained. Petitioner is entitled to refund of his GPF amount wrongfully deducted by the respondents. This writ petition is therefore allowed. The respondents are directed to release the withheld GPF amount of Rs.52,195/- to the petitioner from the due date. The amount shall carry interest at the rate of 5% per annum from the due date till its actual payment. Pending miscellaneous application(s), if any, also stand disposed of.