JUDGMENT : 1. Heard Mr.Samir Gohil, learned advocate appearing for the petitioner and Ms.Pooja Ashar, learned A.G.P. appearing for the respondent – State. 2. By way of the present petition, the petitioner herein is aggrieved by the impugned order dated 06.07.2010 passed by the respondent – State, duly produced at Annexure-F whereby, the respondent – State has imposed penalty of 100% pension cut for 20 years on the petitioner and to refund the amount, if any, deducted from the pension of the petitioner with 10% interest. 3. Being aggrieved by the aforesaid action undertaken by the respondent – State, the petitioner herein is constrained to approach this Court and has prayed for the following reliefs:- “19. The petitioner therefore prays that this Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order. (A) Quashing and setting aside the order dated 06.07.2010 imposing the penalty of 100% pension cut for 20 years on the petitioner, and to refund the amount, if any deducted from the pension of the petitioner with 10% interest. (B) During the pendency and final disposal of this petition, the Respondent may be directed to suspend further operation of penalty order dated 6.7.2010. (C) In alternative the Respondent may be directed to pay 50% pension to the petitioner. (D) To grant such and further relief as may be deemed fit and proper.” 4. Brief facts leading to filing of the present petition read thus:- 4.1. The petitioner was working as Chief Officer in the State service and retired on superannuation on 30.11.2005. The petitioner was appointed on 02.05.1971 as Octroi Officer and then promoted as Chief Officer on 09.07.1976 which post, the petitioner held at the time of retirement. 4.2. It is the case of the petitioner that two days before superannuation, the petitioner was issued a chargesheet dated 28.11.2005 for holding a departmental inquiry with respect to 8 charges. The petitioner submitted his defense statement on 23.12.2005 to the aforesaid chargesheet. An Inquiry Officer was appointed to hold the departmental inquiry, who, after holding the same, by report dated 05.05.2008, did not find the petitioner guilty of any of the charges. The said report is duly produced at Annexure- C. The said report was sent by the Inquiry Officer to the State Government vide letter dated 08.05.2008. An Inquiry Officer was appointed to hold the departmental inquiry, who, after holding the same, by report dated 05.05.2008, did not find the petitioner guilty of any of the charges. The said report is duly produced at Annexure- C. The said report was sent by the Inquiry Officer to the State Government vide letter dated 08.05.2008. The respondent – State was in disagreement to the findings recorded by the Inquiry Officer and in view thereof, by letter dated 30.07.2008, called upon the petitioner to submit the defense statement, if any. It was stated in the said letter that the Disciplinary Authority had found all the 8 charges as proved. The said letter dated 30.07.2008 is duly produced at Annexure-D. 4.3. It is the case of the petitioner that by letter dated 14.08.2008, the petitioner replied to the same and pointed out that he was not guilty of any of the charges and requested to give him an opportunity of hearing before taking any final decision in the matter. 4.4. It is the case of the petitioner that by order dated 06.07.2010, the respondent – State imposed penalty of 100% pension cut for a period of 20 years. In view thereof, the petitioner has approached this Court for the reliefs as referred above. 5. Mr.Samir Gohil, learned advocate for the petitioner submitted that the Inquiry Officer did not find any of the charges proved against the petitioner as per the report dated 05.05.2008. It is submitted that the State Government was in disagreement of the said report and hence, issued the reasons for disagreement by letter dated 30.07.2008 whereby, all the charges were held to be proved. 5.1. It is submitted that it was the duty of the Disciplinary Authority to arrive at a tentative conclusion with regard to the guilt and not a final conclusion as is done in the present case. It is submitted that the State Government ought not to have recorded final conclusion in the show-cause notice but, only tentative conclusion to keep with an open mind, both as regards guilt as well as penalty and in view thereof, it is submitted that the same has vitiated the order of imposing penalty. 5.2. It is submitted that the State Government ought not to have recorded final conclusion in the show-cause notice but, only tentative conclusion to keep with an open mind, both as regards guilt as well as penalty and in view thereof, it is submitted that the same has vitiated the order of imposing penalty. 5.2. To substantiate the aforesaid submissions, Mr.Gohil, learned advocate placed reliance on the judgment of the Apex Court in the case of Yoginath D. Bagde vs. State of Maharashtra and another reported in AIR 1999 SC 3734 . The aforesaid is also followed by the Division Bench of this Court in Letters Patent Appeal No.934 of 2015 vide judgment dated 26.06.2024. Placing reliance on the same, it is submitted that the Division Bench of this Court has carved out certain aspects, which are required to be maintained when the Disciplinary Authority disagrees with the findings of the Inquiry Officer. Placing reliance on the same, it is submitted that the present case is squarely covered by the aforesaid decision of the Division Bench of this Court. It is further submitted that the impugned order is required to be quashed and set aside on the ground of delay also. 5.3. It is submitted that the petitioner worked as a Chief Officer at Gondal nagarpalika from 02.05.1976 to 22.02.2002 and the chargesheet was issued on 28.11.2005 and penalty was imposed on 06.07.2010 i.e. after about 5 years of his retirement. It is submitted that most of the charges relate to the period as back as of 1996- 1997. It is submitted that from Gondal, the petitioner was transferred to Dabhoi and then to Upleta and to Dhoraji municipalities as Chief Officer and retired from Dhoraji. It is submitted that the statement of allegations indicates the period of irregularities between 1997-1998. The delay in initiating the inquiry is about 8 years and imposing the penalty is about 13 years. The aforesaid delay is unreasonable. Placing reliance on the Government Circular dated 20.03.1993, it is submitted that a departmental inquiry is required to be completed within a period of 182 days from issuance of the chargesheet till passing of the final order. 5.4. It is submitted that the reasons given by the State Government in the notice dated 30.07.2008 for disagreeing with the findings of the Inquiry Officer are not cogent and contrary to the evidence led in the departmental inquiry. 5.4. It is submitted that the reasons given by the State Government in the notice dated 30.07.2008 for disagreeing with the findings of the Inquiry Officer are not cogent and contrary to the evidence led in the departmental inquiry. It is submitted that as par Rule 24 of the Gujarat Civil Services (Pension) Rules, 2002, pension can be withheld or withdrawn only if a petitioner is found guilty of “grave misconduct or negligence” during the course of service. Placing reliance on the aforesaid submissions, it is submitted that the impugned order dated 06.07.2010 of imposing penalty is required to be quashed and set aside mainly on the ground of issuance of notice dated 30.07.2008 to the petitioner and the respondent – State has failed to supply the report of the GPSC to the petitioner, which was relied upon by it while passing the impugned order. 5.5. The aforesaid is against the settled principles of law as laid down by the Apex Court in the case of Union of India vs. S.K. Kapoor reported in (2011)4 SCC 589 . 6. Ms.Pooja Ashar, learned A.G.P. appearing for the respondent – State submitted that the inquiry report was supplied to the petitioner herein and it is not open for the petitioner to say that the aforesaid was in violation of the principles of natural justice. It is also submitted that the respondent herein would undertake the exercise afresh as per the principle laid down by the Apex Court in the case of Union of India vs. S.K. Kapoor (supra). 6.1. Reliance is placed on the decisions of this Court whereby, upon non-supply of the report by the GPSC, the orders impugned are quashed and the inquiry is directed to be initiated from that stage. 7. Mr.Gohil, learned advocate in rejoinder submitted that the dispute in question is not with respect to supply of the inquiry report however, it is with respect to the application of mind by the respondent – State wherein, it is stated that all the 8 charges levelled against the petitioner stood proved and in view thereof, the aforesaid is contrary to the ratio laid down by the Apex Court in the case of Yoginath D. Bagde (supra), duly followed by the Division Bench of this Court in Letters Patent Appeal No.934 of 2015 vide judgment dated 26.06.2024. In view thereof, it is submitted that the prayers, as prayed for, are required to be granted. 8. Having heard the learned advocates appearing for the respective parties, it is not in dispute that the petitioner herein was appointed as Octroi Officer on 02.05.1971 and then promoted as Chief Officer on 09.07.1976 which post, the petitioner held at the time of his retirement i.e. on 30.11.2005. The petitioner was issued chagesheet two days before his superannuation i.e. on 28.11.2005 for holding departmental inquiry for 8 charges. The petitioner submitted his defense statement on 23.12.2005. An Inquiry Officer was appointed to hold the departmental inquiry, who, upon holding the same, on 05.05.2008, reported that he did not find the petitioner guilty of any of the charges. The respondent – State did not agree with the findings of the Inquiry Officer and hence, by letter dated 30.07.2008, called upon the petitioner to submit his defense statement. 9. At this stage, it is apposite to refer to the relevant extract of the letter dated 30.07.2008, which reads as under:- “Thus, as per the opinion of the Disciplinary Officer, all the eight charges levelled against you are believed to have been proved. If you desire to make any written submission in this regard, you are requested to submit your statement of defense within 15 days. If your statement of defense is not received within the stipulated time-limit, decision shall be taken ex-parte, considering that you do not wish to make any representation or clarification in this regard. The same may be know. ” 10. The petitioner replied to the said letter on 14.08.2008. On 06.07.2010, the impugned order came to be passed imposing the penalty of 100% pension cut for 20 years on the petitioner and to refund the amount, if any, deducted from the pension of the petitioner with 10% interest, placing reliance on the report of the GPSC. Undisputed fact, which emerges is that the petitioner was not supplied the copy of the report from the GPSC. 11. In light of the aforesaid, the ratio laid down by the Apex Court in the cases of Yoginath D. Bagde (supra) and Union of India vs. S.K. Kapoor (supra) come into force. 12. At this stage, it is apposite to refer to the ratio laid down by the Apex Court in the case of Yoginath D. Bagde (supra). 11. In light of the aforesaid, the ratio laid down by the Apex Court in the cases of Yoginath D. Bagde (supra) and Union of India vs. S.K. Kapoor (supra) come into force. 12. At this stage, it is apposite to refer to the ratio laid down by the Apex Court in the case of Yoginath D. Bagde (supra). Paragraphs 28, 33 and 36 of the said judgment read thus:- “28. In view of the provisions contained in the statutory Rule extracted above, it is open to the Disciplinary Authority either to agree with the findings recorded by the Inquiring Authority or disagree with those findings. If it does not agree with the findings of the Inquiring Authority, it may record its own findings. Where the Inquiring Authority has found the delinquent officer guilty of the charges framed against him and the Disciplinary Authority agrees with those findings, there would arise no difficulty. So also, if the Inquiring Authority has held the charges proved, but the Disciplinary Authority disagrees and records a finding that the charges were not established, there would arise no difficulty. Difficulties have arisen in all those cases in which the Inquiring Authority has recorded a positive finding that the charges were not established and the delinquent officer was recommended to be exonerated, but the Disciplinary Authority disagreed with those findings and recorded its own findings that the charges were established and the delinquent officer was liable to be punished. This difficulty relates to the question of giving an opportunity of hearing to the delinquent officer at that stage. Such an opportunity may either be provided specifically by the Rules made under Article 309 of the Constitution or the Disciplinary Authority may, of its own, provide such an opportunity. This difficulty relates to the question of giving an opportunity of hearing to the delinquent officer at that stage. Such an opportunity may either be provided specifically by the Rules made under Article 309 of the Constitution or the Disciplinary Authority may, of its own, provide such an opportunity. Where the Rules are in this regard silent and the Disciplinary Authority also does not give an opportunity of hearing to the delinquent officer and records findings, different from those of the Inquiring Authority that the charges were established, "an opportunity of hearing" may have to be read into the Rule by which the procedure for dealing with the Inquiring Authority's report is provided principally because it would be contrary to the principles of natural justice if a delinquent officer, who has already been held to be `not guilty' by the Inquiring Authority, is found `guilty' without being afforded an opportunity of hearing on the basis of the same evidence and material on which a finding of "not guilty" has already been recorded. 33. In view of the above, a delinquent employee has the right of hearing not only during the enquiry proceedings conducted by the Enquiry Officer into the charges levelled against him but also at the stage at which those findings are considered by the Disciplinary Authority and the latter, namely, the Disciplinary Authority forms a tenative opinion that it does not agree with the findings recorded by the Enquiry Officer. If the findings recorded by the Enquiry Officer are in favour of the delinquent and it has been held that the charges are not proved, it is all the more necessary to give an opportunity of hearing to the delinquent employee before reversing those findings. The formation of opinion should be tentative and not final. It is at this stage that the delinquent employee should be given an opportunity of hearing after he is informed of the reasons on the basis of which the Disciplinary Authority has proposed to disagree with the findings of the Enquiry Officer. This is in consonance with the requirement of Article 311(2) of the Constitution as it provides that a person shall not be dismissed or removed or reduced in rank except after an enquiry in which he has been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges. This is in consonance with the requirement of Article 311(2) of the Constitution as it provides that a person shall not be dismissed or removed or reduced in rank except after an enquiry in which he has been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges. So long as a final decision is not taken in the matter, the enquiry shall be deemed to be pending. Mere submission of findings to the Disciplinary Authority does not bring about the closure of the enquiry proceedings. The enquiry proceedings would come to an end only when the findings have been considered by the Disciplinary Authority and the charges are either held to be not proved or found to be proved and in that event punishment is inflicted upon the delinquent. That being so, the "right to be heard" would be available to the delinquent up to the final stage. This right being a constitutional right of the employee cannot be taken away by any legislative enactment or Service Rule including Rules made under Article 309 of the Constitution. 36. Along with the show-cause notice, a copy of the findings recorded by the Enquiry Officer as also the reasons recorded by the Disciplinary Committee for disagreeing with those findings were communicated to the appellant but it was immaterial as he was required to show-cause only against the punishment proposed by the Disciplinary Committee which had already taken a final decision that the charges against the appellant were proved. It was not indicated to him that the Disciplinary Committee had come only to a "tentative" decision and that he could show cause against that too. It was for this reason that the reply submitted by the appellant failed to find favour with the Disciplinary Committee.” 13. In the aforesaid judgment, the Apex Court, in paragraph 34 held that along with the show-cause notice, the reasons on the basis of which, the Disciplinary Committee had disagreed with the findings of the said authority, were communicated to the appellant but, the Disciplinary Committee, instead of forming a tentative opinion, had arrived at a final conclusion that the charges against the appellant in the said case were proved. 14. The aforesaid has also been followed by the Division Bench of this Court in Letters Patent Appeal No.934 of 2015 vide judgment dated 26.06.2024. 14. The aforesaid has also been followed by the Division Bench of this Court in Letters Patent Appeal No.934 of 2015 vide judgment dated 26.06.2024. It is apposite to refer to paragraphs 45 to 48 of the said judgment, which read as under:- “45. Another aspect, at this stage, which requires to be considered is that out of four charges, which are referred in the charge-sheet dated 31.07.1999, the Inquiry Officer did not find charge Nos.1 and 4 to be proved. The Disciplinary Authority disagreed with the findings recorded by the Inquiry Officer exonerating the petitioner for charge Nos.1 and 4 and hence, issued a show cause notice dated 03.01.2001. 46. A perusal of the contents of the show-cause notice dated 03.01.2001, establishes that while referring to the charge Nos.1 and 4, the Disciplinary Authority has, in fact, held the same as to be proved in the show-cause notice itself and thereafter, finally the original petitioner is asked to submit his defence statement. Such an approach of the Disciplinary Authority runs contrary to the settled legal proposition of law as enunciated in the judgment of Yoginath D. Bagde (supra) and subsequent judgments. The Disciplinary Authority was required to record some tentative findings on the findings recorded by the Inquiry Officer on the unproved charge, and thereafter the explanation of the delinquent should have been called upon. In the present case, while issuing the show-cause notice dated 03.01.2001, in fact, the Disciplinary Authority has already held the charge Nos.1 and 4 proved. It is recorded that so far as the charge No.1 is concerned, a definite finding is recorded that though the Inquiry Officer has recorded that since the trial Court has not referred to the names of any Investigation Officer, and hence, the charge No.1 is not proved however, the Disciplinary Authority has recorded that only because of such findings recorded by the Inquiry Officer his responsibility does not end and after making such observation, the Disciplinary Authority has concluded that charge No.1 is held to be proved. Similarly, while referring to the Charge No.4 and recording that as per Rule 441(5) of the Gujarat Police Manuals, Part-III, it is proved that the petitioner had stayed with the accused in a private hotel, though in the Mega City like Mumbai, where police lock-ups are readily available. By making such observations, the charge No.4 is also held to be proved. 47. By making such observations, the charge No.4 is also held to be proved. 47. We may, at this stage, incorporate the observations made by the Supreme Court in below mentioned cases on the issue of disagreement by the disciplinary authority on the positive findings of the inquiry officer:- I) In the case of Yoginath B. Bagde vs State of Maharashtra (1999) 7 S.C.C. 739 , which is a case with reference to Rule 9(2) of the Maharashtra Civil Services (Discipline and Appeal) Rules, 1979 in which there was no provision requiring the Disciplinary Authority to give opportunity of hearing to the delinquent before differing with the inquiry officer. The Apex Court has recorded, “But the requirement of ‘hearing’ in consonance with the principles of natural justice even at that stage has to be read into R. 9(2) and it has to be held that before the Disciplinary Authority finally disagrees with the findings of the enquiring authority, it would given an opportunity of hearing to the delinquent officer so that he may have the opportunity to indicate that the findings recorded by the enquiring authority do not suffer from any error and that there was no occasion to take a different view. The disciplinary authority, at the same time, has to communicate to the delinquent officer the ‘TENTATIVE’ reasons for disagreeing with the findings of the enquiring authority so that the delinquent officer may further indicate that the reason on the basis of which the Disciplinary Authority proposes to disagree with the findings recorded by the enquiring authority are not germane and the finding of ‘not guilty’ already recorded by the enquiring authority was not liable to be interfered with.” II) In the case of S.P. Malhotra vs. Punjab National Bank, (2013) 7 S.C.C. 251 the appellant was appointed as a Clerk-cum-Cashier in the respondent Bank. It was held that in the event the Disciplinary Authority disagrees with the findings recorded by the inquiry officer, it must record reasons for disagreement and communicate the same to the delinquent. In that case the said court not having been resorted to, punishment of dismissal was set aside. Here also, the Apex Court relied on in ECIL (supra) and other decisions on the point, to record as under. In that case the said court not having been resorted to, punishment of dismissal was set aside. Here also, the Apex Court relied on in ECIL (supra) and other decisions on the point, to record as under. “The view taken by this court in the aforesaid case has consistently been approved and followed as is evident from the judgments in Yoginath D. Bagde vs. State of Maharashtra & Anr. AIR 1999 SC 3374 ; State Bank of India & Ors. v/s K.P.Narayanan Kutty, AIR 2003 SC 1100 ; J.A. Naiksatam vs. Prothonotary and Senior Master, High Court of Bombay & Ors., AIR 2005 SC 1218 ; P. D. Agrawal vs. State Bank of India & Ors., AIR 2006 Sc 2064 ; and Ranjit Singh vs. Union of India & ors. AIR 2006 SC 3685 .” III) In the case of Lav Nigam vs. Chairman and M.D.ITI, (2006) 9 S.C.C. 440 , a question arose as regards the procedure to be followed by the disagreeing disciplinary authority. It was held that the Disciplinary Authority is bound to give notice setting out his tentative conclusions to the charged employee, whereafter the petitioner would again have to be served with a notice relating to punishment proposed, in the event the Disciplinary Authority stands not satisfied after considering the explanation of the delinquent. It was held that “The conclusion of the High Court was contrary to the consistent view taken by this court that in case the Disciplinary Authority differs with the view taken by the inquiry officer, he is bound to give a notice setting out his tentative conclusions to the appellant. It is only after hearing the appellant that the Disciplinary Authority would at all arrive at a final finding of guilt. Thereafter, the employee would again have to be served with a notice relating to the punishment proposed.” Further it is observed that “It is clear that no notice at all was given before the Disciplinary Authority recorded its final conclusions differing with the finding of fact of the inquiry officer. The notice to show cause was merely a show cause against the proposed punishment. In view of the long line of authorities, the decision of the High Court cannot be sustained. The notice to show cause was merely a show cause against the proposed punishment. In view of the long line of authorities, the decision of the High Court cannot be sustained. The appeal is accordingly allowed and the decision of the High Court is set aside.” IV) In the case of State Bank of India vs. K.P.Narayan Kutti, (2003) 2 S.C.C. 449 , “In para 19 of the judgment in Punjab National Bank case extracted above, when it is clearly stated that the principles of natural justice have to be read into Regulation 7(2) [Rule 50(3) (ii) of the State Bank of India (Supervising Staff) Service Rules, is identical in terms applicable to the present case] and the delinquent officer will have to be given an opportunity to persuade the Disciplinary Authority to accept the favourable conclusion of the enquiry officer, we find it difficult to accept the contention advanced on behalf of the appellants that unless it is shown that some prejudice was caused to the respondent, the order of dismissal could not be set aside by the High Court.” 48. From the conspectus of the aforementioned observations of the Supreme Court and this Court, the following aspects are required to be maintained when the Disciplinary Authority disagrees with the findings of the Inquiry Officer. a) There has to be tentative/proposed findings of the disciplinary authority disagreeing with the inquiry officer’s report recorded in the show cause notice. The show cause notice of disagreement should be issued to the delinquent calling upon him as to “why the findings which are in his favour is/are not required to be reversed”. (c) While issuing the show cause notice, the expression “charges are proved” should be avoided, since; the same will reflect a predetermined application of mind by the disciplinary authority. d) Such show cause notice shall not stipulate the imposition of particular penalty, minor or major. The expression “why any of the penalty/punishment shall not be imposed” should be avoided. e) After considering the reply of the delinquent to the show cause notice of disagreement, the disciplinary authority has to pass an order recording a definite finding of guilt reversing the findings of the inquiry officer, by holding the charges as proved or not proved. f) After recording such findings, it is essential that the delinquent is issued a final show cause notice calling upon his explanation for imposition of punishment. f) After recording such findings, it is essential that the delinquent is issued a final show cause notice calling upon his explanation for imposition of punishment. [Vide Lav Nigam (Supra)]. g) After receipt of the reply to the show cause notice, the disciplinary authority has to pass reasoned and speaking order imposing appropriate punishment prescribed under the Rules governing disciplinary proceedings.” 15. It is also apposite to refer to the ratio laid down by the Apex Court in the case of Union of India vs. S.K. Kapoor (supra). Paragraph 11 of the said reads as under:- “11. There may be a case where the report of the Union Public Service Commission is not relied upon by the disciplinary authority and in that case it is certainly not necessary to supply a copy of the same to the concerned employee. However, if it is relied upon, then a copy of the same must be supplied in advance to the concerned employee, otherwise, there will be violation of the principles of natural justice.” 16. In light of the aforesaid position of law and in the facts of the present case, it is undisputed that the respondent – State, by letter dated 30.07.2008, arrived at a final conclusion rather than arriving at a tentative opinion that all the 8 charges levelled against the petitioner stood proved and also called upon the petitioner to submit the defense statement, if any, within a period of 15 days. 16.1. It is also not in dispute that the impugned order dated 06.07.2010 came to be passed by the respondent – State without supplying the report of the GPSC. It was incumbent upon the respondent – State to supply the same to the petitioner. Resultantly, the impugned order dated 06.07.2010 is defective and is required to be quashed and set aside. 16.2. It is further required to be noted that the contention of the petitioner in the defense statement was that he was absorbed in the State service by resolution dated 18.10.1999. Before that date, he was governed by Section 48(old) of the Gujarat Municipalities Act, 1963. As per Section 47-A(3) of the said Act, the absorbed employee was not liable for disciplinary action by the respondent – State with respect to any act done prior to the absorption. The aforesaid contention of the petitioner is not considered by the respondent – State while passing the impugned order. As per Section 47-A(3) of the said Act, the absorbed employee was not liable for disciplinary action by the respondent – State with respect to any act done prior to the absorption. The aforesaid contention of the petitioner is not considered by the respondent – State while passing the impugned order. 16.3. Further, it is the case of the petitioner that as per Rule 24 of the Gujarat Civil Services (Pension) Rules, 2002, pension can be withheld or withdrawn only if a petitioner is found guilty of “grave misconduct or negligence” during the period of his service. It is the case of the petitioner that the petitioner is not found guilty of “grave misconduct or negligence” but, is found guilty of irregularities for which, pension cut is not permissible. 16.4. It is apposite to refer to Rule 24 of the Gujarat Civil Services (Pension) Rules, 2002, which reads as under:- “24. Right of Government to withhold or withdraw pension: (1) Government may, by order in writing, withhold or withdraw a pension or any part of it, whether permanently or for a specified period, and also order the recovery from such pension, the whole or part of any pecuniary loss caused to Government, if, in any departmental or judicial proceedings, the pensioner is found guilty of grave misconduct or negligence during the period of his service including service rendered upon re-employment after retirement : Provided that the Gujarat Public Service Commission shall be consulted before any final order is passed in respect of officers holding posts within their purview : Provided further that where a part of pension is withheld or withdrawn, the amount of remaining pension can be reduced below the minimum fixed by Government. (2) (a) The departmental proceedings referred to in sub- rule (1), if instituted while the Government employee was in service whether before his retirement or during his re- employment, shall, after the final retirement of the Government employee, be deemed to be proceedings under this rule and shall be continued and concluded by the authority by which they were commenced in the same manner as if the Government employee had continued in service. (b) The departmental proceedings, if not instituted while the Government employee was in service, whether before his retirement or during his reemployment- (i) shall not be instituted save with the sanction of the Governor, (ii) shall not be in respect of any event which took place more than four years before such institution, and (iii) shall be conducted by such authority and at such place as the Government may direct and in accordance with the procedure applicable to the departmental proceedings in which an order of dismissal from service could be made in relation to the Government employee during his service. (3) In case of a Government employee who has retired on attaining the age of superannuation or otherwise and against whom any departmental or judicial proceedings are instituted or where departmental proceedings are continued under sub-rule (2), a provisional pension as provided in rule 144 to 146 shall be sanctioned. (4) Where Government decides not to withhold or withdraw pension but orders recovery of pecuniary loss from pension, the recovery shall not, subject to the provision of subrule (1) of this rule, ordinarily be made at a rate exceeding one-third of the pension admissible on the date of retirement of a Government employee. (5) For the purpose of this rule :- (a) departmental proceedings shall be deemed to be instituted on the date on which the statement of charges is issued to the Government employee or pensioner, or if the Government employee has been placed under suspension from an earlier date, on such date, and (b) judicial proceedings shall be deemed to be instituted - (i) in case of criminal proceedings, on the date on which the complaint or report is made by a police officer of which the Magistrate takes cognizance, and (ii) in case of civil proceedings, on the date of presenting the plaint in the court” 16.5. In fact, it is stated that the impugned order of pension cut is passed under Rules 8 and 9. It is also apposite to refer to Rules 8 and 9 of the said Rules, which read as under:- “8. In fact, it is stated that the impugned order of pension cut is passed under Rules 8 and 9. It is also apposite to refer to Rules 8 and 9 of the said Rules, which read as under:- “8. Reasons for concessions to be communicated to Audit Officer : When a competent authority, to whom the powers are delegated under Appendix-I other than the Government, communicates to the Audit Officer an order granting concessions under these rules to any Government employee in cases in which it is directed that the reasons therefore should be recorded, it shall at the same time forward to audit officer a copy of reasons. 9. Unless the context otherwise requires – of the Pension Rules, 2002 (1) “Actual travelling expenses” means the actual cost of transporting a Government employee with his domestic employees and personal luggage, including charges for ferry and other tolls, if paid, and for carriage of camp equipment, if necessary and does not include charges for accommodation in hotels and traveller's bungalows, or for refreshments, or for the carriage of stores or conveyances or for presents to drivers and like or any allowance for incidental losses or expenses such as the breakage of crockery, wear and tear of furniture, and the employment of additional domestic employees. (2) “Allotment” means grant of licence to a Government employee to occupy a residential accommodation owned, leased or requisitioned by Government or a portion thereof for his use as residence. (3) “Annexure” means annexure appended to these rules. (4) “Appendix” means appendix appended to these rules. (5) “Appointing Authority” means the authority which is competent to make appointment to the service or post from which the Government employee seeks retirement. (6) “Apprentice” means a person deputed for training in a trade or business with a view to employment in Government service, who is paid at monthly rates by Government during such training but is not employed in or against a substantive vacancy in the cadre of a department. (7) “Audit Officer” means an Accounts Officer or Audit Officer appointed by the Comptroller and Auditor General of India whatever his official designation, in whose circle of audit a public servant is serving, or (in respect to verification of service) has served. (8) “Cadre” means the strength of a service or a part of a service sanctioned as a separate unit. (8) “Cadre” means the strength of a service or a part of a service sanctioned as a separate unit. (9) “Camp Equipage” means an apparatus for moving a camp. Note : This definition distinctly shows that nothing is meant except moving apparatus or "carriage" which can only include baggage-camels, pack bullocks, carts, (together with the coolies who carry camp equipment and necessary bullocks, or horses etc.) drivers of the bullocks etc., coolies who carry camp equipments, and possibly employees employed as tent pitchers, but does not include private or extra employees. (10) “Camp Equipment” means an apparatus for moving a camp and includes tents and the requisites for pitching and furnishing them, or, where tents are not carried, such articles of camp furniture as it may be necessary in the interests of public service for a Government employee to take with him on tour. (11) “Class-IV service” means service performed by a Government employee on a post classified as Class-IV services and such other unclassified Non-gazetted posts the maximum of the scale of which does not exceed Rs. 4000/-. Note : This service has been defined as ‘Inferior Service’ under Clause (ii) of rule-2 of Gujarat Civil Services Classification and Recruitment (General) Rules, 1967. (12) “Compensatory Allowance” means an allowance granted to meet personal expenditure necessitated by the special circumstances in which duty is performed and includes travelling allowance. (13) “Competent Authority” means in relation to the exercise of any power, means Government, or any authority to which the power is delegated by or under these rules. (14) “Consolidated Fund of India or the State or the Union Territory” All revenues received by the Government of India, all loans raised by that Government by the issue of treasury bills, loans or ways and means advances and all moneys received by that Government in repayment of loans shall form one consolidated fund to be entitled “the Consolidated Fund of India” and all revenues received by the Government of a State/ Union Territory, all loans raised by that Government/Union Territory by the issue of treasury bills, loans or ways and means advances and all moneys received by that Government/Union Territory in repayment of loans shall form one consolidated fund to be entitled “the Consolidated Fund of the State/Consolidated Fund of the Union Territory”. (15) “Constitution” means the Constitution of India. (15) “Constitution” means the Constitution of India. (16) “Conveyance Allowance” means an allowance granted to a Government employee, whose pay has not been fixed with special reference to the expenditure likely to be incurred upon touring in the performance of his duties and whose duties involve an extraordinary amount of travelling within a limited area. (17) “Date of first appointment” means the date on which the Government employee assumes the duties of his first post in Government service, or, if this be earlier, the date of his assumption of any duty which is treated as service counting for pension. (18) “Daily Allowance” means an allowance granted to a Government employee for each day of his absence from headquarters, which is intended to cover the ordinary daily expenses incurred by a Government employee in consequence of such absence. (19) “Day” means the period beginning from a midnight and ending with the next midnight. (20) “Death-cum-Retirement Gratuity” means the gratuity payable under rule-81 of Gujarat Civil Services (Pension) Rules, 2002. (21) "Director of Pension and Provident Fund" means the Director of Pension and Provident Fund or any other officer for the time being authorised to discharge the duties and functions of or on his behalf and it includes District Assistant Examiner in respect of the sanction of the retirement benefits to Class-IV employees. (22) “Disbursing Authority for Pension” means (i) branch of a Nationalised Bank or (ii) treasury including sub- treasury, and pension payment office from where the retired Government employee is receiving pension authorised under the Gujarat Civil Services (Pension) Rules, 2002. (23) “Duty” Duty includes - (a) service as a probationer; (b) joining time; (c) a course of instructions or training authorised by or under the orders of Government; Note 1 : The time reasonably required for the journeys between the place of training and the station from which a Government employee proceeds in order to undergo training, is part of the period of training. Note 2 : The period spent by candidates at the Police Training College or School, for training and the interval between the satisfactory completion of the course and their assumption of duty should be regarded as duty for the purpose of this rule. Note 2 : The period spent by candidates at the Police Training College or School, for training and the interval between the satisfactory completion of the course and their assumption of duty should be regarded as duty for the purpose of this rule. Note 3 : The period spent by candidates in the Prohibition and Excise Department for training and interval between the completion of the course and their assumption of duty, should be regarded as duty for the purpose of this rule. Note 4 : When one or more holidays follow the period of training, the training period may be deemed to have been extended to cover such holidays. (d) the period occupied - (i) in appearing for a language examination prescribed by Government at which a Government employee has been granted permission to appear, (ii) in attending an obligatory departmental examination, (iii) in attending an examination which a Government employee must pass to become eligible for a higher post in any branch of the Public Service, including the time reasonably necessary for going to and from the place of examination. This concession should not be allowed more than twice for each obligatory examination. Note : If an examination is taken immediately before leave, the leave shall be held to have commenced from the date following that of the completion of the examination. In cases were an examination is taken in interruption of leave or immediately after leave, the time occupied in appearing for the examination, including the time necessary for going to and from the place of examination, shall be treated not as duty but as leave. (e) The period for which a Government employee is required to wait compulsorily until receipt of his posting orders in the cases mentioned below :- (i) whose orders of transfer are held in abeyance, cancelled or modified while in transit, or (ii) who, on return from leave or deputation or on abolition of the post held by him, has to await receipt of posting orders, or (iii) who, on arrival at the headquarters of the post to which he is posted is not in a position to take charge of the post from the Government employee to be relieved. The period availed of to resume duties after the receipt of posting orders shall not exceed the joining time admissible under the rules and shall be treated as continuation of the period of compulsory waiting. (f) the period intervening between the date on which a Government employee is engaged temporarily for special or other duty and the date on which he takes over charge, provided the period does not exceed the joining time that would be permissible to a Government employee entitled to joining time. (g) the period spent by Government employee on training mentioned below :- (i) annual training courses of instruction or military service in accordance with the regulations framed under Territorial Army Act, 1948. (ii) On Home Guard training or Home Guard duties with permission of the Head of office. (iii) in training or in the camp in accordance with the rules of the National Cadet Corps and also such period of the vacations as are spent by National Cadet Corps Officers (Senior Division) who are Government employees holding officiating charge of units during the absence of regular Commanding Officers. (iv) training at a Boy Scouts’ camp; Note : No travelling or halting allowance shall be admissible in respect of this duty. (h) the period spent by a Government employee where he is summoned by Court of Law whether criminal or civil or by a court of martial or by a authority constituted under any law, to give evidence regarding facts which came to his knowledge in the discharge of his public duties or to produce official documents in a civil suit. (i) the period spent by a Government employee in connection with work on the various University bodies in the Gujarat State - (a) as representatives of Government or ex-officio, (b) by virtue of his official position such as Principal of a College, and (c) for attending the meeting of a Board of Studies. (24) “Emoluments” means - (i) Pay, (ii) payments from the Consolidated Fund of India or of the State or of the Union Territory and only that portion of the fees received by a Government employee which he is allowed to retain under the rules, if such payments or fees are received in the shape of a fixed addition to monthly pay and allowance as part of the authorised remuneration of a post. (iii) compensatory allowances other than travelling allowance, uniform allowance, clothing allowance, outfit allowance, special outfit allowance, uniform grant and grant for horse and saddlery whether drawn from the Consolidated Fund of India or of the State, or of the Union Territory. (iv) Pension and pension equivalent of death-cum- retirement gratuity except the following :- (a) wound or injury pension and Family Pensions drawn under the provisions of Gujarat Civil Services (Pension) Rules, 2002. (b) compensation received under the Workmen’s Compensation Act, 1923. Note : The word “Pension” means the full sanctioned pension prior to commutation. (v) in the case of a Government employee under suspension and in receipt of a subsistence allowance, the amount of the subsistence allowance Provided that, if such Government employee is subsequently allowed to draw pay for a period of suspension, the difference between the house rent recovered on the basis of the subsistence allowance and the house rent due on the basis of the emoluments ultimately drawn shall be recovered from him: Provided further that if such Government employee is subsequently reinstated and the period of suspension is treated as leave, the difference between the house rent recovered on the basis of the subsistence allowance and the house rent due on the basis of emoluments defined in Note-2 below shall be recovered from him. Note 1 : Allowances attached to the President’s Police and Fire Services Medal, the Police Medal, or the Indian Order of Merit, Param Vir Chakra, Maha Vir Chakra, VIr Chakra are not included in the emoluments. Note 2 : The emoluments of a Government employee on leave mean the emoluments drawn by him for the last complete calendar month of duty performed by him prior to his departure on leave. (25) “Executive Engineer” means an officer appointed as such and incharge of the different types of Government residential accommodation and includes any other officer to whom the powers are delegated by the Government in respect of Gujarat Civil Services (Occupation of Residential Accommodation) Rules, 2002. (26) “Family” means a Government employee’s wife or husband, as the case may be, residing with the Government employee and legitimate children and step-children residing with and wholly dependent upon the Government employee. It includes, in addition, parents, sisters and minor brothers if residing with and wholly dependent upon the Government employee. (26) “Family” means a Government employee’s wife or husband, as the case may be, residing with the Government employee and legitimate children and step-children residing with and wholly dependent upon the Government employee. It includes, in addition, parents, sisters and minor brothers if residing with and wholly dependent upon the Government employee. Note 1 : Not more than one wife is included in the term “family” for the purpose of these rules. Note 2 : An adopted child shall be considered to be legitimate child if, under the personal law of the Government employee, adoption is legally recognised as conferring on it the status of a natural child. Note 3 : A legitimate child or step child/parent/sister/ minor brother who resides with the Government employee and whose income from all sources including pension (inclusive of temporary increase in pension) does not exceed Rs. 500 p.m. may be deemed to be "wholly dependent" upon the Government employee. (27) “Fee” means a recurring or non-recurring payment to a Government employee from a source other than the Consolidated Fund of India or the Consolidated Fund of a State or the Consolidated Fund of a Union Territory, whether made directly to the Government employee or indirectly through the intermediary of Government, but does not include- (i) unearned income such as income from property, dividends, and interest on securities; and (ii) income from literary, cultural, or artistic, scientific or technological efforts if such efforts are not aided by the knowledge acquired by the Government employee in the course of his service. Note 1 : The above definition is not applicable to the fees payable from the Consolidated Fund under the Gujarat Law Officers (Appointment and Condition of Services) Rules, 1965. Note 2 : When a Government Department undertakes the work for a non-Government organisation and, in its turn, assign the work to its official, suited for the purpose, the payment therefore is made to the Department in the first instance and forms a part of the revenue of Government. The subsequent payments to the official concerned are, therefore, payments from the Consolidated Funds of Government and should accordingly be classed as honorarium. (28) “First Appointment” means the appointment of a person who is not holding any appointment under Government, even though he may have previously held such an appointment. The subsequent payments to the official concerned are, therefore, payments from the Consolidated Funds of Government and should accordingly be classed as honorarium. (28) “First Appointment” means the appointment of a person who is not holding any appointment under Government, even though he may have previously held such an appointment. (29) “Flat Rate Rent” means a monthly rate of flat rate rent to be recovered from a Government employee for the authorised occupation of Government residential accommodation. The rates for the same shall be as laid down in rule-18 the Gujarat Civil Services (Occupation of Government Residential Accommodation) Rules, 2002 as amended from time to time. (30) “Foreign Service” means service in which a Government employee receives his pay with the sanction of Government from any source other than the Consolidated Fund of India or of a State, or of a Union Territory. (31) “Form” means a form appended to these rules. (32) “Gazetted Government employee” is one who is a member of an All India Service or State Service or a person appointed in accordance with the terms of a contract or agreement and whose appointment is gazetted by Government. Members of the Subordinate Civil Services, whose appointments are Gazetted by Heads of Departments and who are Non- gazetted Government employees. Notifications investing Government employees with powers under different Acts, in order that the Courts may take judicial cognisance of them, do not constitute the persons invested with such powers as Gazetted Government employees within the meaning of this sub rule. Provided that in respect of any category of Government employees in whose case the conditions of this clause have not been fulfilled, Government may by order treat them as Gazetted Government employees for the purposes stated in the said order. Exception : Officers whose appointments to Class II services or posts are made by the Heads of Departments or Heads of Offices subordinate to them and are not published in the Gazette should be treated as Gazetted Government employees. (33) “Government” unless the context otherwise requires in respect of anything done or to be done after the commencement of the Constitution, shall mean the Government of Gujarat. (34) “Head of Departments” this term includes the officers from Appendix-II who have been declared as such or any others officers whom Government may from time to time declare to be Heads of Departments. (34) “Head of Departments” this term includes the officers from Appendix-II who have been declared as such or any others officers whom Government may from time to time declare to be Heads of Departments. (35) “Head of Office” means a Gazetted officer declared as such by Government and includes such other authority or person whom the competent authority may by order, specify as Head of Office. (36) “Head-Quarters” means the station which has been or may be declared to be the headquarters of a Government employee by the appointing authority or a competent authority, or in the absence of such declaration the station where the records of his office are generally kept. (37) “Holiday” means - (a) a holiday declared or notified under Negotiable Instruments Act, 1881; and (b) in relation to any particular office, a day on which such office is ordered by Government, or by a duly constituted authority, by notification in the Gazette or otherwise, to be closed for the transaction of Government business without reserve or qualification. (38) “Honorarium” means a recurring or non- recurring payment sanctioned to a Government employee from the Consolidated Fund of India or the Consolidated Fund of the State or of a Union Territory as remuneration for special work of an occasional character. (39) “House Rent Allowance” means a monthly allowance towards defraying house rent granted to a Government employee in locations where such rents are high or granted in lieu of free residential accommodation. (40) “Joining Time” means the time allowed to a Government employee to join a new post or to travel to or from a station to which he is posted. (41) “Leave” means permission to remain absent from duty granted by a competent authority under the Gujarat Civil Services (Leave) Rules, 2002. (42) “Leave Salary” means the monthly amount paid by Government to a Government employee on leave. (43) “Lien” means the title of a Government employee to hold substantively, either immediately or on the termination of a period or periods of absence, a permanent post, including a tenure post, to which he has been appointed substantively. (44) “Local Allowance” is an allowance granted on account of the expensiveness or unhealthiness of an area. It is admissible to Government employees who have their headquarters within the area for which it is sanctioned and not to Government employees merely travelling in that area. (44) “Local Allowance” is an allowance granted on account of the expensiveness or unhealthiness of an area. It is admissible to Government employees who have their headquarters within the area for which it is sanctioned and not to Government employees merely travelling in that area. (45) “Medical Authority” means Civil Surgeon/Superintendent of Civil Hospital or as the case may be the Medical Board. (46) “Medical Board” means a board constituted under Rule 13 of Gujarat Civil Services (General Condition of Services) Rules, 2002. (47) “Mileage Allowance” means an allowance calculated on the distance travelled and given to a Government employee to meet the cost of a particular journey. It can be drawn in the form of rail fare, bus or road mileage of the journey performed by road. (48) “Ministerial employee” means a Government employee of Class III services, whose duties are entirely clerical and any other class of employees specially declared as such by Government. (49) “Minor” means a person who has not completed the age of eighteen years. (50) “Month” means a calendar month. In calculating a period expressed in terms of months and days complete calendar months, irrespective of the number of days in each, should first be calculated and thereafter the odd number of days should be calculated subsequently. Instruction : Calculations of period expressed in terms of months and days shall be made as under :- (a) To calculate 3 months and 20 days on and from the 25th January, the following method should be adopted :- Y. M. D. 25th January to 31st January 0 0 07 February to April 0 3 00 1st May to 13th May 0 0 13 Total 0 3 20 (b) The period commencing on 30th January, and ending with 2nd March should be deemed as 1 month and 4 days as indicated below :- Y M D 30th January to 31 January 0 0 2 February 0 1 0 1st March to 2nd March 0 0 2 Total 0 1 4 (51) “Non-Official Member” means any person other than a Government employee who is required to attend a meeting or conference of a Commission of Inquiry or of a Board or of a Corporation or Committee or is required to perform any public duties in an honorary capacity. (52) “Officiate” means Government employee who officiates in a post when he performs the duties of a post on which another person holds a lien. A competent authority, may if it thinks fit, appoint a Government employee to officiate in a vacant post on which no other Government employee holds a lien. (53) “Pay” means the basic pay in the revised scales of pay prescribed under the Gujarat Civil Services (Revision of Pay) Rules, 1998 and includes stagnation increments. (54) “Permanent Travelling Allowance” means a monthly travelling allowance granted by Government to a Government employee whose duties require him to travel extensively. Such an allowances is granted in lieu of all other forms of travelling allowance for journeys within the Government employee's sphere of duty and is drawn all the year round whether the Government employee is absent from his headquarters or not. (55) “Pension” means any class of service pension including compensation pension referred to in rule 44 of Gujarat Civil Services (Pension) Rules, 2002 and gratuity but does not include temporary increase/dearness relief, granted by Government to a pensioner as compensation for higher cost of living. (56) “Pensionable Pay” means the average pay earned by a Government employee during the last ten months service as per provisions contained in rule 43 of the Gujarat Civil Service (Pension) Rules, 2002. (57) “Pensioner” means a retired Government employee who has been granted pension. (58) “Pension Payment Office” means an office declared as such for making payment to the pensioners and includes treasury and sub- treasuries. (59) “Pension Payment Order” means an order in a form approved by Government for sanctioning the payment of pension, to be issued by the Director of Pension and Provident Fund. (60) “Pension Sanctioning Authority” means a competent authority of the Government to whom the powers to sanction pension have been delegated. (61) “Permanent Post” means a post carrying a definite rate of pay sanctioned without limit of time. (62) “Pay and Accounts Officer” means the officer entrusted with pay and accounts functions of State transactions arising in Ahmedabad and Gandhinagar. (60) “Pension Sanctioning Authority” means a competent authority of the Government to whom the powers to sanction pension have been delegated. (61) “Permanent Post” means a post carrying a definite rate of pay sanctioned without limit of time. (62) “Pay and Accounts Officer” means the officer entrusted with pay and accounts functions of State transactions arising in Ahmedabad and Gandhinagar. (63) “Personal Pay” means additional pay granted to a Government employee - (a) to save him from a loss of substantive pay in respect of a permanent post other than a tenure post due to a revision of pay or due to any reduction of such substantive pay otherwise than as a disciplinary measure; or (b) in exceptional circumstances, on other personal considerations. (64) “Presumptive Pay” of a post, when used with reference to any particular Government employee, means the pay to which he would be entitled if he held the post substantively and was performing its duties; but it does not include special pay unless the Government employee performs or discharges the work or responsibility, in consideration of which special pay was sanctioned. (65) “Probationer” means a Government employee on probation in or against a substantive or temporary vacancy in the cadre of a department. Note 1 : No person appointed substantively to a permanent post in a cadre is a probationer, unless definite conditions of probation have been attached to his appointment. Note 2 : A Government employee (other than one who holds substantively a permanent post) appointed on promotion to a temporary post will be treated for all purposes as a temporary Government employee. Note 3 : The status of a probationer is to be considered as having the attributes of a substantive status except where the rules prescribe otherwise. (66) “Public Account of India or the State” means all other public moneys excluding those referred to in sub-rule (14) received by or on behalf of the Government of India or the Government of a State. (67) “Public Conveyance” means a train, steamer, aircraft or other conveyance which plies regularly, though not necessarily at fixed intervals, a regular course for the conveyance of passengers and does not deviate therefrom according to the wishes of the passengers. (68) “Qualifying Service” means service rendered while on duty or otherwise which may be taken in account for the purpose of pension and gratuity admissible under Gujarat Civil Services (Pension) Rules. (68) “Qualifying Service” means service rendered while on duty or otherwise which may be taken in account for the purpose of pension and gratuity admissible under Gujarat Civil Services (Pension) Rules. (69) “Registered Medical Practitioner” means a medical practitioner registered under the Gujarat Medical Council Act, 1967 or the Gujarat Medical Practitioner Act, 1963 or a practitioner registered and entered in the Register maintained under the Gujarat Homeopathic Act, 1963 (Guj.XXXVI of 1963) or any other law corresponding thereto and in force in the State of Gujarat, or the respective Medical Registration Acts, of the several State Governments. (70) “Rent” means a monthly rate of compensation made by Government employee or a person not in Government service to Government for the use and possession of residential accommodation allotted or leased to him. (71) “Residential Accommodation” means building, bungalow, quarter or flat owned by Government and allotted for residential purpose. It also includes building, bungalow, quarter or flat hired, requisitioned or leased by the Government for the said purpose. Note : Requisitioned means requisitioned under the provisions of Requisition and Acquisition of Immovable Property Act, 1952. (72) “Selection Grade” means a scale of pay which has been sanctioned specifically as a selection grade by an order of Government. (73) “Service Book” means service book and includes service roll, if any. (74) “Special Pay” means an addition, of the nature of pay, to the emoluments of a post or of a Government employee granted in consideration of - (a) the specially arduous nature of duties, (b) a specific addition to the work or responsibility. (75) “Sphere of duty” means the area to which the duties of a Government employee are confined. (76) “Standard Rent” means a monthly rate of standard rent for different types of residential accommodation as laid down in rule-18 of the Gujarat Civil Services (Occupation of Government Residential Accommodation) Rule, 2002. (77) “Subsistence Allowance” means a monthly allowance granted to a Government employee who is not in receipt of pay or leave salary. (78) “Substantive Pay” means the pay other than special pay, personal pay which a Government employee is entitled on account of a post to which he has been appointed substantively or by reasons of his substantive position in a cadre. (79) “Superintending Engineer” means an officer appointed as such and to whom the powers are delegated by Government under the relevant rules. (79) “Superintending Engineer” means an officer appointed as such and to whom the powers are delegated by Government under the relevant rules. (80) “Superior Service” means any kind of service not being Class IV service. (81) “Table” means a table appended to these rules. (82) “Temporary Post” means a post carrying a definite rate of pay sanctioned for a limited time. Note : Substantive appointments to temporary posts should be made in a limited number of cases only, as for example, when posts are, to all intents and purposes, quasi-permanent or when they have been sanctioned for a period of not less than, or there is reason to believe that they will not terminate within a period of, three years. In all other cases, appointments on temporary posts should be made in an officiating capacity only. (83) “Temporary Transfer” means a transfer to duty in another station which is expressed to be for a period not exceeding one hundred twenty days. For the purpose of these rules it includes deputation. Subject to the limit of four months, the title to compensatory allowance, if the temporary duty is subsequently extended beyond four months in all, will remain intact up to the date of the orders of the extension. (84) “Tenure Post” means a permanent post which an individual Government employee may not hold, for more than a limited period without re- appointment. Note : The following posts have been declared by Government to be tenure posts :- Period of Tenure (Years) (1) Chief Engineer in the Gujarat Service of Engineers (Class-I) 5 (2) Three posts of Assistant Directors of Social Welfare 3 (3) All technical posts of Under Secretaries and Deputy Secretaries in the Public Works Department. 5 (4) The following posts in the Legal Department : (i) Deputy Secretaries (Three posts) 3 (ii) Solicitor and Ex-officio Deputy Secretary to Government Ex-Officer (one post) 3 (iii) Special Officer and Ex-officio Under Secretary to Government (one post) 3 (5) Nineteen cadre posts of Deputy Secretaries in the Secretariat Department excluding posts of Deputy Secretaries in the Legal Department and technical posts in the Public Works Department. 5 (6) Eight posts of Under Secretaries out of the total number of temporary and permanent posts on the Secretariat cadre excluding post of Under Secretaries on the Legal side of the Legal Department and Technical posts in the Public Works Department 5 Provided that where a tenure post of an Under Secretary or a Deputy Secretary is held by a Secretariat Officer, such post shall, so long it is held by such officer, cease to be a tenure post. (85) “Time-Scale Pay” means pay which, subject to any conditions prescribed in these rules, rises by periodical increments from a minimum to a maximum. Note-1 : Time scales are said to be identical if the minimum, the maximum, the period of increment and the rate of increment of the time-scales are identical. Note-2 : A post is said to be on the same time-scale as an another post on a time scale if the two time- scales are identical and the posts fall within a cadre or a class in a cadre, such cadre or class having been created in order to fill all posts involving duties of approximately the same character or degree of responsibility in a service or establishment or group of establishments; so that the pay of the holder of any particular post is determined by his position in the cadre or class and not by the fact that he holds that post. (86) “Transfer” means the movement of a Government employee from one headquarter station in which he is employed to another such station, either - (a) to take up the duties of a new post; or (b) in consequence of a change of his headquarters. (87) “Transit Time” means the actual time required to reach the destination of tour from the headquarters or from one outstation to another outstation by the ordinary mode of travel. (88) “Travelling Allowance” means an allowance granted to a Government employee to cover the expenses which he incurs in travelling in the interest of the public service. It includes allowance granted for the maintenance of conveyance. (89) “Treasury” means the treasury established at the headquarters of a district and includes a sub- treasury / Pay and Accounts office.” 16.6. The aforesaid Rules do not pertain to pension cut and in view thereof, also, the impugned order is required to be interfered with. 16.7. It includes allowance granted for the maintenance of conveyance. (89) “Treasury” means the treasury established at the headquarters of a district and includes a sub- treasury / Pay and Accounts office.” 16.6. The aforesaid Rules do not pertain to pension cut and in view thereof, also, the impugned order is required to be interfered with. 16.7. It is also apposite to refer to the ratio laid down by the Apex Court in the case of Chairman, Life Insurance Corporation vs. A Masilamani reported in (2013)6 SCC 530 . In paragraph 11 thereof, the Apex Court has held as under:-. “11. The word “consider”, is of great significance. Its dictionary meaning of the same is, “to think over”, “to regard as”, or “deem to be”. Hence, there is a clear connotation to the effect that, there must be active application of mind. In other words, the term “consider” postulates consideration of all relevant aspects of a matter. Thus, formation of opinion by the statutory authority, should reflect intense application of mind with reference to the material available on record. The order of the authority itself, should reveal such application of mind. The appellate authority cannot simply adopt the language employed by the disciplinary authority, and proceed to affirm its order. (Vide: Director, Marketing, Indian Oil Corpn. Ltd. & Anr. v. Santosh Kumar, (2006) 11 SCC 147 ; and Bhikhubhai Vithlabhai Patel & Ors. v. State of Gujarat & Anr., AIR 2008 SC 1771 ).” 16.8. In the ratio, as referred above, the Apex Court held that word “consider” is of a great importance, which requires active application of mind. The impugned order also fails the aforesaid ratio laid down by the Apex Court. 17. For the forgoing reasons, the impugned order dated 06.07.2010 passed by the respondent – authority is required to be interfered with and it is a fit case to exercise extraordinary jurisdiction under Article 226 of the Constitution of India. 18. Accordingly, order dated 06.07.2010 imposing the penalty of 100% pension cut for a period of 20 years on the petitioner is hereby quashed and set aside mainly on the ground that while supplying the report, rather than forming a tentative opinion, the respondent – State has decided that the petitioner is the guilty of the charges rather than having an open mind. The aforesaid is squarely covered by the observations recorded by the Division Bench in paragraph 48 of the passed in Letters Patent Appeal No.934 of 2015 and as per the ratio laid down by the Apex Court in the case of Union of India vs. S.K. Kapoor (supra). 19. Accordingly, the present petition is allowed. Rule is made absolute to the aforesaid extent.