JUDGMENT : KARDAK ETE, J. 1. Heard Mr. R. Mazumder, learned counsel for the petitioners. And also heard Ms. A. Gayan, learned CGC for the respondents. 2. By instituting this writ petition, the petitioners have prayed for a direction to the respondent authorities to grant the benefit of dress allowance to the petitioners in terms of the Office Memorandum dated 12.01.2018 issued by the under Secretary to the Govt. of India, Ministry of Home Affairs/Grih Mantralaya Police-II Division, New Delhi, by which the dress allowance, consequent to the th decision of the Government of India, on the recommendation of 7 Central Pay Commission dated 06.07.2017 @ of Rs. 1,800/- (Rupees Eighteen Hundred) only per month in respect of Nursing Personnel of Central Armed Police Forces, Assam Rifles and National Security Guard along with arrear is granted. The petitioners have also challenged the communication dated 17.05.2019 issued by the Lt. Col (A) for DG AR, whereby, the claim of the petitioners for dress allowance @ of Rs. 1,800/- (Rupees Eighteen Hundred) only per month has been rejected. The ground of rejection is that the dress allowance would be entitled to only those Nursing Personnel, who possess the qualification as mentioned in Office Memorandum Dated 29.01.2018 and their entitled annual dress allowance @ of Rs. 10,000/- (Rupees Ten Thousand) only per year as per Office Memorandum dated 17.08.2017 by informing them only those Nursing Assistant possessing Indian Nursing Council (INC) approved qualification or registration certificate from the State Nursing Council (SNC) are being paid dress allowance. 3. The brief facts of the case are that the petitioners, 228 in numbers, are serving as Nursing Assistant in the Assam Rifles.Vide office Memorandum dated 31.01.2017, the Ministry of Health and Family Welfare had introduced the dress allowances @ of Rs. 1800/- (Rupees Eighteen Hundred) only per month in respect of Nursing Personnel of all categories at all levels working in the Central Government/Union Territory Hospitals/ Institutions and Centrally Funded Autonomous Bodies. 4. On 12.01.2018, vide an office memorandum, the respondent authority was conveyed the decision of payment of dress allowance @ of Rs. 1,800/- (Rupees Eighteen Hundred) only in respect of Nursing Personnel of Central Armed Police Forces, Assam Rifles and National Security Guard. The said Office Memorandum th was issued in terms of the recommendation of the 7 Pay Commission vide Ministry of Finance’s Resolution No.11-1/2016-IC dated 06.07.2017. 1,800/- (Rupees Eighteen Hundred) only in respect of Nursing Personnel of Central Armed Police Forces, Assam Rifles and National Security Guard. The said Office Memorandum th was issued in terms of the recommendation of the 7 Pay Commission vide Ministry of Finance’s Resolution No.11-1/2016-IC dated 06.07.2017. The said memorandum provides that allowance like Uniform Allowance and Washing Allowance have been subsumed in dress allowance. The amount of dress allowance shall be credited to the salary of the employees directly once a year in the month of July. The grant of dress allowance which shall be effective from 1st day of July 2017. The rate of dress allowance shall be increased by 25% each time when dearness allowance rises by 50%. 5. It is the contention of the petitioners that since "Nursing Assistant" falls within the meaning of “Nursing Personnel", therefore they are entitled for dress allowance in terms of Office Memorandum dated 12.01.2018. However, the respondent authorities without any cogent reasons have not extended the benefit of dress allowance in terms of the said memorandum to the petitioners. 6. On 26.04.2019, the petitioner no. 1, namely- Dilwar Singh Chauhan, filed a representation before the respondent authority praying for grant of dress allowance. On such representation, the respondent authorities vide dated 17.05.2019 issued the impugned communication informing that dress allowance @Rs. 1800/-(Rupees Eighteen Hundred) only per month would be granted to only those Nursing Personnel who possess Indian Nursing Council approved qualification or registration certificate from the State Nursing Council thereby denied the claim of the petitioners. 7. It is contended by the petitioners that the letter dated 17.05.2019 cannot override the Office Memorandum issued by the Ministry with the concurrence of the Ministry of Finance as the Office Memorandum dated 12.01.2018 does not make any distinction amongst the Nursing Personnel. From the plain reading of the Office Memorandum, it is reflected that all the Nursing Personnel are entitled to dress allowance. There is no classification amongst the Nursing Assistant and no indication for entitlement of dress allowance to have specific qualification required to the Nursing Assistant. 8. It is contented that it is a settled position of law that Nursing Assistant form an integral part of Nursing Personnel of Assam Rifles and the aforesaid issue is no longer res-integra given the several Judgments of the Hon'ble High Courts, which have been upheld by the Hon'ble Supreme Court. 8. It is contented that it is a settled position of law that Nursing Assistant form an integral part of Nursing Personnel of Assam Rifles and the aforesaid issue is no longer res-integra given the several Judgments of the Hon'ble High Courts, which have been upheld by the Hon'ble Supreme Court. The attempt of the respondent authority to deprive the petitioners from their legitimate allowance, i.e. dress allowance, by formulating a ground of qualification is not permissible in the eyes of law. Since there is no distinction in the Office Memorandum dated 12.01.2018, among the Nursing Personnel with regard to their qualifications, the respondent authorities cannot discriminate the petitioners from their entitlement of dress allowance by taking a plea of non-possessing a certificate from Indian Nursing Council or State Nursing Council. 9. It is contended that vide office memorandum dated 28.07.2009, the Director (Police Finance), Ministry of Home Affairs conveyed the decision of payment of Nursing Allowance to the Nursing Personnel of Central Police Forces at the rate applicable to the Nursing Personnel of Central Government Hospitals. The respondent authorities made an attempt to debar the petitioner from their entitlement of Nursing Allowance by taking a plea that Nursing Assistant are not Nursing Personnel. Being aggrieved by said action of the respondent authorities, Nursing Assistant of Assam Rifles had approached the Hon'ble High Court of Meghalaya, by filing a Writ Petition being WP(C) No. 279 of 2009. The Court has held that Nursing Assistants are integral part of Nursing Staff on the basis of an affidavit filed by respondents, Assam Rifles. The said order was taken to appeal which had been dismissed by the Division Bench and upheld the entitlement of Nursing Allowance to the Nursing Assistant. The respondent authorities thereafter restricted the benefit of the said judgment only to the those writ petitioners in the writ petition, however the same was extended to all the Nursing Assistant in terms of court order from time to time. 10. It is the contention of the petitioners that Nursing Assistants of Central Reserve Police Force, National Security Guard and the other Central Arms Police Forces are regularly drawing dress allowance in terms of memorandum dated 12.01.2018 @ of Rs. 1,800/- (Rupees Eighteen Hundred) only per month. However, the petitioners have been illegally denied. 11. Mr. 10. It is the contention of the petitioners that Nursing Assistants of Central Reserve Police Force, National Security Guard and the other Central Arms Police Forces are regularly drawing dress allowance in terms of memorandum dated 12.01.2018 @ of Rs. 1,800/- (Rupees Eighteen Hundred) only per month. However, the petitioners have been illegally denied. 11. Mr. R. Mazumder, learned counsel for the petitioners submits that the denial of the dress allowance to the Nursing Assistants serving in the Assam Rifles is an act of discrimination by the respondent authorities among the Nursing Personnel while granting the dress allowance and such discrimination is liable to be struck down,as the petitioners who are Nursing Assistants serving in the Hospitals of the Assam Rifles, are Nursing Personnel and form an integral part of the Nursing Staff of the Assam Rifles and the discrimination being meted out to them with regard to the payment of dress Allowance is not at all justifiable in any view of the matter. 12. He submits that the petitioners, who are Nursing Personnel in the Assam Rifles, are entitled to the dress Allowance, in terms of the Office Memorandum dated 12.01.2018 inasmuch as, they are performing duties related to nursing of patients, as are being performed by other Nursing Personnel in the organization and are also considered to be part of the nursing staff in the organization. 13. He submits that prior to granting the dress allowance, the petitioners were enjoying the Uniform Allowance and Washing Allowance along with other Nursing Personnel of Assam Rifles at par rate enjoyed by other Nursing Assistants. Since the washing allowance and uniform allowance are subsumed with dress allowance, therefore the petitioners, who are working as Nursing Assistant working under the various hospitals of Assam Rifles, are entitled for dress allowance. Therefore, the respondents are liable to be directed to pay to the petitioners the benefits of dress allowance at par with the other nursing staff from the respective dates of applicability at the prescribed rate as reflected in Office Memorandum dated 12.01.2018. 14. Mr. R. Mazumder, learned counsel has referred and relied upon the judgment and order dated 04.11.2010 passed in WP(C) No. 279/2009, which was upheld by the Division Bench vide judgment and order dated 25.05.2012 passed in Writ Appeal No.1/2011, which relates to entitlement of another allowance given under similar Office Memorandum namely the "Nursing Allowance". 14. Mr. R. Mazumder, learned counsel has referred and relied upon the judgment and order dated 04.11.2010 passed in WP(C) No. 279/2009, which was upheld by the Division Bench vide judgment and order dated 25.05.2012 passed in Writ Appeal No.1/2011, which relates to entitlement of another allowance given under similar Office Memorandum namely the "Nursing Allowance". By the said order, Nursing Assistants of the respondent Assam Rifles are held to be integral part of the Nursing staff of Assam Rifles and although, they do not have the professional qualification like Nursing Staff Certificate and/or Diploma qualification in Nursing etc. they are entitled for such Nursing Allowance. He has further relied upon the Judgment and Order dated 11.07.2014 passed by the Meghalaya High Court in WA No. 31 of 2014 and other connected matters, where the judgment passed in WA No. 1/2011 was relied upon to hold the petitioners therein, who were also Nursing Assistants, to be entitled to the Nursing allowance with effect from 01.08.1997. He submits that the order dated 11.07.2014 in WA No. 31/2014 was takento an Appeal by the respondents authorities before the Hon’ble Supreme Court and by an order dated 13.04.2015, the same was dismissed, thus upholding the entitlement of Nursing Assistants to allowances applicable to Nursing Personnel without discriminating them on the ground of absence of possession of educational qualifications. When the Nursing allowance was stopped despite dismissal of the appeals, Contempt petitions were filed. Thereafter, the respondents by order dated 30.09.2024 started paying nursing allowances to the Nursing Assistants claiming the same to have been stopped erroneously. 15. On the other hand, Ms. A. Gayan, learned CGC for the respondents submits that dress allowance of Rs.1800/- (Rupees Eighteen Hundred) only per month is admissible to the combatant/non combatant (Civil Staff) i.e, Sister, Staff Nurse and ANM in Assam Rifles who are holding special professional qualifications at the time of recruitment as per the Ministry of Home Affairs Office Memorandum dated 29.01.2013 wherein, it is clearly stated that "All Nursing personnel are eligible for Nursing Allowance as per the Ministry of Health & Family Welfare's OM No. Z.28015/86/97-N dated 28.07.1998. However, to practice nursing, it is essential to possess Registration Certificate like RN, RM, RANM etc. from the State Nursing Council and also the Indian Nursing Council. However, to practice nursing, it is essential to possess Registration Certificate like RN, RM, RANM etc. from the State Nursing Council and also the Indian Nursing Council. Therefore, personnel who possess the approved qualification and RNRM or Registration Certificate from the State Nursing Council, are eligible to practice as Nursing personnel and therefore eligible for Nursing Allowance." 16. She has drawn the attention of this Court to the Office Memorandum dated 17.08.2017 issued by Ministry of Home Affairs wherein, it is stated that Uniform related allowances viz. uniform grant, Kit Maintenance allowance and Washing Allowance have been subsumed in a single Dress Allowance @ Rs. 10,000/- (Rupees Ten Thousand) only annually and granted to all combatant personnel of Assam Rifles and the same was also applicable to the Petitioners as per their qualification and clarification from Ministry vide OM dated 29.01.2013. However, she submits that Nursing Assistant of Assam Rifles does not qualify for grant of dress allowance since they neither possess qualification specified by Indian Nursing Council nor they have Registration Certificate from the State Nursing Council. 17. She submits that the Petitioners were recruited into Assam Rifles as Rifleman/Nursing Assistant with the educational qualification of Matriculate only and after enrollment they were imparted Nursing Assistant Class-III, II & I courses at Army Hospitals for their further promotion. These courses are not recognized by Indian Nursing Council or State Nursing Council. Therefore, petitioners are not eligible to dress allowance @ Rs. 1800/- (Rupees Eighteen Hundred) only per month. However, they are eligible for grant of Dress Allowance @ Rs. 10,000/- (Rupees Ten Thousand) onlyper annum and the same is being paid to them. 18. She submits that the petitioners do not possess the requisite qualifications for practicing Nursing. Therefore, they are not being entrusted any kind of Nursing Job independently. The charter of duty of the petitioner clearly state that they work under the supervision of Sister/Nurses/Pharmacist as a helper only. The name of trade “Nursing Assistant” category of petitioners also suggests that they are Assistant to nursing personnel viz. Sister/Nurses/ANM etc. As per the qualification prescribed and charter of duty, petitioners are not eligible for grant of dress allowances @ Rs. 1800/- (Rupees Eighteen Hundred) only per month as being paid to nurses only. The name of trade “Nursing Assistant” category of petitioners also suggests that they are Assistant to nursing personnel viz. Sister/Nurses/ANM etc. As per the qualification prescribed and charter of duty, petitioners are not eligible for grant of dress allowances @ Rs. 1800/- (Rupees Eighteen Hundred) only per month as being paid to nurses only. Therefore, petitioners have not been granted the said allowance and as such claiming the benefit which is not applicable is unwarranted and as such the instant writ petition is liable to be dismissed. 19. Ms. A. Gayan, learned CGC, submits that it is true that the term “Nursing Personnel” includes Nursing Assistant, however for grant of the benefit of dress allowance since due to the condition/prerequisite of possessing registration certificate from INC & SNC by Nursing personnel for grant of Nursing Allowance and Dress Allowance as stated in MHA U.O No. II-27011/44/2008-PF.II dated 29.01.2013, the status of Nursing Assistant of Assam Rifles as a Nursing personnel is disputed since no individual has been recruited in Nursing Assistant trade on the basis of INC & SNC Certificates nor the same has been mentioned in a requisite qualification in Recruitment Rule published vide GSR 390 dated 04.07.2001.Therefore, the Nursing Assistant of Assam Rifles do not qualify as Nursing Personnel due to lack of INC & SNC certificates, as mandated vide MHA (Police Finance-II) U.O No II-27011/44/2008-PF-II dated 29.01.2013, the grant of said Nursing Allowance has been stopped by CBPO vide letter No CBPO (AR)/Co-ord/2019/1112 dated 15.07.2019 and thus the shadow of doubt has been casted upon the status of Nursing Assistant of Assam Rifles as Nursing Personnel which also makes them ineligible for grant of Dress Allowance. 20. Ms. A. Gayan, learned CGC, has placed reliance on the judgment of the Hon’ble Supreme Court dated 16.01.2023 passed in Civil Appeal No. 172 of 2023 in the case of Union of India and Ors. Vs. Rajib Khan & Ors., whereby, the decision of this Court holding and directing the writ petitioner Nursing Assistant shall be entitled to Nursing Allowances at par with the Staff Nurses has been set aside and quashed. The relevant paragraphs are reproduced herein below:- “5. Vs. Rajib Khan & Ors., whereby, the decision of this Court holding and directing the writ petitioner Nursing Assistant shall be entitled to Nursing Allowances at par with the Staff Nurses has been set aside and quashed. The relevant paragraphs are reproduced herein below:- “5. Applying the law laid down by this Court in the aforesaid decisions to the facts of the case on hand the view taken by the High Court that the educational qualification cannot be a ground for denial of Nursing Allowance to the Nursing Assistants is unsustainable. In the present case the respective Nursing Assistants are being paid ‘Hospital Patient Care Allowance’. The Nursing Assistants in the BSF neither have relevant experience for appointment as Staff Nurse nor they possess any educational qualification for appointment as Staff Nurse. Therefore, the case of Nursing Assistants cannot be compared with that of the Staff Nurses as both carry different educational qualification. Under the circumstances, the High Court has committed a serious error in holding and directing that the Nursing Assistants serving in the Assam Rifles/BSF are entitled to Nursing Allowance at par with the Staff Nurses. 6. In view of the above and for the reason stated above present appeal succeeds. The impugned judgment and order passed by the learned Single Judge as well as the Division Bench of the High Court holding and directing that the original writ petitioners – Nursing Assistants shall be entitled to Nursing Allowance at par with the Staff Nurse is hereby quashed and set aside. Consequently, the original writ petition filed before the learned Single Judge claiming Nursing Allowance at par with the Staff Nurse stands dismissed. Present appeal is accordingly allowed. No costs.” 21. Mr. R. Mazumder, learned counsel for the petitioners rejoining his submission, submits that the above judgment and order dated 16.01.2023 passed in Rajib Khan (Supra) , has been modified by the Hon’ble Supreme Court in Miscellaneous Application Dy. Present appeal is accordingly allowed. No costs.” 21. Mr. R. Mazumder, learned counsel for the petitioners rejoining his submission, submits that the above judgment and order dated 16.01.2023 passed in Rajib Khan (Supra) , has been modified by the Hon’ble Supreme Court in Miscellaneous Application Dy. No. 17479/2023 as the judgment was not at all pertaining to the services of the Assam Rifles thereby striking off the words “Assam Rifles” in paragraph 5 of the Judgment and the Order dated 16.01.2023 to the extent that the last sentence of paragraph 5 of the Judgment dated  16.01.2023 shall be read as under, which is quoted herein under :- "Under the circumstances, the High Court has committed a serious error in holding and directing that the Nursing Assistants serving in the BSF are entitled to Nursing Allowance at par with the Staff Nurses." 22. I have considered the submissions of the learned counsel for the parties and also perused the materials available on record including the Judgment and Order of this Court as well as the Hon’ble Supreme Court as referred and relied by the learned counsel for the parties. 23. The writ petitioners are serving as Nursing Assistants in the Assam Rifles and the grievance is that they are entitled to the dress allowance @ of Rs.1,800/- (Rupees Eighteen Hundred) only per month as per the Office Memorandum dated 12.01.2018 issued by the Government of India, Ministry of Home Affairs. The Office Memorandum reflects that the Nursing Personnel serving in the Central Armed Forces, Assam Rifles and the National Security Guard w.e.f 01.07.2017 are granted the dress allowance. However, the same has been rejected by the respondent authorities vide impugned communication dated 17.05.2019. The petitioners contends that the said Office Memorandum dated 12.01.2018 pertaining to the dress allowance to the Nursing Personnel of Central Armed Police Force, Assam Rifles and National Security Guards does not specify that such dress allowance @ Rs. 1,800/- (Rupees Eighteen Hundred) only per month are payable only to the those Nursing Personnel of Central Armed Police Forces, Assam Rifles and the National Security Guards having qualification certificate issued by the Indian National Council or registration certificate from the State Nursing Council and the petitioners being an integral part of the Nursing Personnel are entitled to the Dress Allowance. 24. 24. The stand of the respondent authorities is that in terms of the said Office Memorandum dated 12.01.2018, the dress allowances are to be paid to only those Nursing personnel who are possessing Indian Nursing Council approved qualification and RNRM or Registration Certificate from the State Nursing Council as the petitioners, who are serving as Nursing Assistants in the Assam Rifles, does not possess any certificates either from the Indian Nursing Council or RNRM or Registration Certificate from the State Nursing Council, they are not entitled to dress allowance. 25. The Office Memorandum dated 31.08.2017 issued by the Ministry of Health and Family Welfare, Government of India, had declared and allowed Dress Allowance to “Nursing Personnel of all categories at all levels working in Central Government”. The Central Government in the Ministry of Home Affairs, Police-II vide dated 12.01.2018 issued an Office Memorandum granting Dress Allowance @ of Rs. 1800/- (Rupees Eighteen Hundred) only per month to the “Nursing personnel” of Central Armed Police Forces (CAPF), Assam Rifles (AR) and National Security Guard (NSG) specifying that the amount of such Dress Allowance shall be credited to the salary of those Nursing personnel directly once a year in the month of July that covers only the Basic uniform of the employees. The rate of Dress Allowance will go up by 25% each time Dearness Allowance rises by 50%. 26. On consideration of the matter, the issues which arise for consideration of this Court are as to whether the nursing assistants are covered by the term “Nursing Personnel” as given in the Office Memorandum dated 12.01.2018 and whether the professional qualification or absence thereof can be a ground to entitle or disentitle a “Nursing Assistant” from the grant of the Dress allowance. 27. To appreciate, I deem it appropriate to refer to the Office Memorandum dated 12.01.2018, which is extracted herein below:- No II-27012/36/2017-PF-I (CF No. 3396554) Government of India/Bharat Sarkar Ministry of Home Affairs/Grih Mantralaya Police-II Division (PF-I Desk) North Block, New Delhi Dated, the 12th January 2018 OFFICE MEMORANDUM Sub: Dress Allowance to the Nursing Personnel - Implementation of the recommendations of the Seventh Central Pay Commission - regarding. 1. 1. Consequent upon the decision taken by the Government of India on the recommendations of the Seventh Central Pay Commission, vide Ministry of Finance's Resolution No. 11-1/2016-IC dated 6 th July 2017, in supersession of the existing orders relating to Uniform Allowance and Washing Allowance, which have been subsumed in a single Dress Allowance, the President is pleased to decide the rates of Dress Allowance at the rate of Rs. 1800/- per month in respect of the Nursing personnel of CAPFs, AR and NSG eligible for it. 2. Allowance related to maintenance, washing of uniform are subsumed in Dress Allowance and will not be payable separately. 3 Further, categories of staff, who were earlier being provided uniforms, will henceforth not be provided with uniforms. 4. The amount of Dress Allowance shall be credited to the salary of the employees directly once a year in the month of July. 5. This allowance covers only the basic uniform of the employees. Any special clothing like that provided at high altitudes, will continue to be provided as per existing norms. 6. The rates of Dress Allowance will go up by 25 percent each time Dearness Allowance rises by 50 percent. 7. Those orders shall be effective from 1 st July, 2017. 8. This issues as per MoF's OM No. 19051/1/2017-E.IV dated 02.08 2017, as vetted by IFD of this Ministry vide their Dy. No. CF-3306554/Fin II/2017 dated 12.1.2018. (Joginder Prasad) Under Secretary to the Govt of India 28. A bare perusal of the above Office Memorandum reflects that upon decision of the Govt. of India, on the recommendation of the 7th CPC in supersession of the existing orders relating to Uniform Allowance and Washing Allowance, which have been subsumed in a single Dress Allowance, it has decided the rate of Dress Allowance @ Rs. 1,800/- (Rupees Eighteen Hundred) only per month in respect of the Nursing Personnel of Central Armed Police Forces, Assam Rifles and National Security Guard eligible for it. It provides that the allowances related inter-alia that the rate of dress allowances will go up by 25 percent each time Dearness Allowance rises by 50 percent and shall come into from 01.07.2017. 29. It is seen that the Government of India has decided to grant dress allowance to the Nursing Personnel on the implementation of the recommendation of the Central Pay Commission w.e.f 01.07.2017 to the Nursing Personnel. 29. It is seen that the Government of India has decided to grant dress allowance to the Nursing Personnel on the implementation of the recommendation of the Central Pay Commission w.e.f 01.07.2017 to the Nursing Personnel. The petitioners, who are serving as Nursing Assistants, would fall under the term Nursing Personnel as held by this Court in the case of Naib Subedar/Nursing Assistant Dijendra Pathak No. 370399P and Ors. Vs. The Union of India and Ors. in WP (C) No. 279/2009 , wherein, the Nursing Assistant are held to be entitled to the Nursing Allowance, which is quoted herein below:- “22. The office memorandums referred to above do not make any distinction between the Nursing Staff with diploma and/or certificate and the Nursing Staff without such diploma and/or certificate. Had it been the case the said O.Ms would have specifically spelt out the same. On a total reading of all the O.Ms there is no escape from the conclusion that the NA is applicable to all Nursing Personnel/staff. The respondents them-selves have admitted in their counter affidavit that the Nursing Assistants form integral part of the Nursing Staff, but at the same time have stated that same by itself will not qualify them for grant of NA, without, however, specifying anything as to why they are not entitled to the same being integral part of the Nursing Staff. 24. The expression "personnel" means people employed in an organization or engaged in an organized undertaking. The expression used in various O.Ms is "Nursing Personnel" who are entitled to NA. In the said O.Ms no distinction has been made on the basis of qualification, etc., All pervasive expression used in the O.Ms is that the NA would be applicable to all Nursing Personnel working in Central Government Hospitals. In the Annexure-G O.M dated 28.7.2009 laying down the rate of NA, the GOI in the Ministry of Home Affairs indicated about the applicability of the same to the Nursing Personnel working in Central Government Hospitals including that of Assam Rifles. Although, in paragraph 2 of the O.M; it has been stated that the NA would be applicable only to those Nursing Personnel who are entitled to payment as per their Recruitment Rules and Service Rules, but there is nothing in the RR applicable to Assam Rifles to indicate that NA is applicable only to the Nursing Staff excluding the Nursing Assistants. As discussed above the RR does not through any light on the entitlement of NA. This is precisely the reason as to why the respondents havebased their claim towards denial of NA to the petitioners referring to the prescribed qualifications including professional qualification required for appointment of Nursing Staff under various categories including that of Nursing Assistants. When the O.Ms themselves do not make any distinction on the basis of educational and professional qualification towards entitlement of NA, in my considered view the authority of the Assam Rifles cannot import something to the said O.Ms to deny the NA benefits to the Nursing Assistants. 25. For all the aforesaid reasons, the prayer of the petitioners in acceptance of the writ petition is allowed. It is hereby declared and ordered that the petitioners are entitled to NA at par with the other Nursing Staff from the respective date of applicability of the same at the prescribed rates. The respondents are directed to provide the petitioners with the benefit of NA as expeditiously as possible, but at any rate not later than three months from today.” 30. The said decision was taken to appeal, wherein, the Division Bench has dismissed the appeal and upheld the decision of the learned Single Judge. Thereafter, on appeal filed by the respondent authorities, the same was dismissed by the Hon’ble Supreme Court. 31. This Court in the above case has held that the expression “personnel” means people employed in an organization or engaged in an organized undertaking. The expression used in various Office Memorandums is “Nursing Personnel” who are entitled to Nursing Allowances. As a corollary in the present case, the petitioners being Nursing Assistant would fall under the Nursing Personnel. 32. In the aforesaid Office Memorandum dated 12.01.2018, no distinction has been made on the basis of qualification, etc. The expression used in the Office Memorandum is that the Govt. of India has decided the rates of the dress allowance at the rate of Rs. 1,800/- (Rupees Eighteen Hundred) only per month in respect of Nursing Personnel of Central Armed Police Forces, Assam Rifles and National Security Guard to be eligible for it, consequent upon the decision th taken by the Govt. of India, on the recommendation of the 7 Central Pay Commission. 1,800/- (Rupees Eighteen Hundred) only per month in respect of Nursing Personnel of Central Armed Police Forces, Assam Rifles and National Security Guard to be eligible for it, consequent upon the decision th taken by the Govt. of India, on the recommendation of the 7 Central Pay Commission. Therefore, I am of the considered view that the petitioners who are serving as Nursing Assistant would fall within the term Nursing Personnel and thus, entitled to the benefit of Office Memorandum dated 12.01.2018 relating to dress allowance @ of Rs.1,800/- (Rupees Eighteen Hundred) only per month. 33. The Hon’ble Supreme Court vide judgment dated 16.01.2023 in the case of Union of India Vs. Rajib Khan and Ors. in Civil Appeal No. 172/2023 has set aside the Judgment and Order dated 02.11.2021 passed in W.A. No.305/2021, wherein, the learned Single Judge as well as the Division Bench of this Court held and directed that the Nursing Assistant of BSF shall be entitled to Nursing Allowance at par with the Staff Nurse. The Hon’ble Supreme Court has held that the decisions to the facts of the case and view taken by the High Court that the educational qualification cannot be a ground for denial of Nursing Allowance to the Nursing Assistants is unsustainable and the respective Nursing Assistants are being paid ‘Hospital Patient Care Allowance’. The Nursing Assistants in the BSF neither have relevant experience for appointment as Staff Nurse nor do they possess any educational qualification for appointment as Staff Nurse. Therefore, the case of Nursing Assistants cannot be compared with that of the Staff Nurses as both carry different educational qualification. Under the circumstances, it has been held that the decision of the High Court has held to be erroneous wherein, the Nursing Assistants serving in the Assam Rifles/BSF are entitled to Nursing Allowance at par with the Staff Nurses. However, vide order dated 24.07.2023 in Miscellaneous Application No.17479/2023 in the Civil Appeal No.172/2023, the words “Assam Rifles” have been struck off, by modifying the judgment dated 16.01.2023, which clearly indicates that the above Judgment dated 16.01.2023 passed in Civil Appeal No. 172/2023 by Hon’ble Supreme Court pertains only to the Nursing Assistant serving in the BSF and not to the Assam Rifles. 34. 34. It is true that, it cannot be said that the education qualification cannot be ground for denial of the allowances to the Nursing Assistant, which benefits the Nursing Staff are being provided. However, since the Nursing Personnel has been held to includes the Nursing Assistant by this Court, which has been upheld by the Hon’ble Supreme Court by dismissing the appeal of the respondent authorities and the Office Memorandum dated 12.01.2018, clearly reflects the dress allowance to the Nursing Personnel of the Assam Rifles, it would be unjust if the Nursing Assistants are not provided with the dress allowance. 35. In view of the discussion made herein above, I am of the considered view that the petitioners are entitled to be granted the dress allowance as per the Office Memorandum dated 12.01.2018 @ of Rs.1,800/- (Rupees Eighteen Hundred) only per month. Accordingly, the respondent authorities are directed to grant dress allowance to the petitioners who are serving as Nursing Assistants in the Assam Rifles @ of Rs.1,800/- (Rupees Eighteen Hundred) only per month, as per the Office Memorandum dated 12.01.2018 w.e.f. from 01.07.2017. Consequently, the communication dated 17.05.2019 issued by the Lt. Col Col (A) for DG AR is hereby set aside and quashed. 36. Writ petition stands allowed and disposed of, accordingly. However, no order as to cost(s).