JUDGMENT : [WP (C) Nos.24659/2024, 1004/2025] 1. The petitioners are retired employees of the respondent Company, a State Government Undertaking. They have filed these two writ petitions for a writ of mandamus/direction commanding the respondents to pay the arrears of pay revision from 2012 to 2016 as per Government Order dated 26.02.2021. 2. The learned Counsel for the petitioners submitted that despite four years having passed, the respondent Company has not paid the arrears of pay revision to the petitioners in terms of the Government Order dated 26.02.2021. Therefore, a writ should be issued commanding the respondents to pay the arrears. 3. Mr M Anand, learned Senior Counsel, assisted by Mr Vishnu, learned Counsel submits that the respondent Company is facing a very poor financial position. The pay revision due and payable to the petitioners and other retired employees in terms of the Government Order dated 26.02.2021 would come to Rs.17 crores. The respondent Company does not dispute the liability for making payment of the arrears. However, due to the severe financial constraint faced by the Company, the Company is not in a position to pay the arrears in one go, therefore, after discussion with the Association of Retired Employees including the petitioners on 29.09.2014, 03.10.2014 and 23.10.2014, the Company has made the following arrangements for disbursing the arrears to the retired employees as a result of the pay revision in terms of the Government Order dated 26.02.2021. “a. To disburse the arrears of pay revision to at least three of the retired employees per month as per seniority list and also to comply with the direction of the Hon’ble Court vide order dated 04/11/2024. b. If any retired employees makes a request for payment of the pay revision arrears due to any critical illness with valid proof/document, and by the approval of the Medical Committee, constituted by the company, these persons shall also be included in the seniority list and the list will be modified with that effect. b. If any retired employees makes a request for payment of the pay revision arrears due to any critical illness with valid proof/document, and by the approval of the Medical Committee, constituted by the company, these persons shall also be included in the seniority list and the list will be modified with that effect. c. It is submitted that in case, if there is any shortage of sufficient funds, and consequently the disbursement of arrears is not possible during that period and the number of persons eligible for disbursement can be determined based on availability of funds.” 3.1 Mr Anand, learned Senior Counsel, on the basis of the instructions, further submits that if the respondent Company’s financial health improves or the Government grants the funds, the arrears of pay revision shall be paid expeditiously. However, if the company’s financial health does not improve, then the payment of arrears shall be on the above-agreed terms. Further, three retired employees’ arrears are paid monthly as per the Order dated 04.11.2024 passed by this Court in W.P.(C) No.24659/2024, and the petitioners will be paid pay revision arrears on their turn. 4. Considering the respondent Company’s stand, the present writ petitions are disposed of with directions to the respondent Company to pay the pay revision arrears as per the aforesaid undertaking. However, if the company’s financial health improves, the petitioners and other retired employees should be paid their arrears expeditiously. With the aforesaid direction and observation, the present writ petition stands disposed of.