Historical Parity and Recruitment Overlap Alone Do Not Warrant Pay Parity Between Secretariat and Field Formations

By | November 4, 2026
Historical Parity and Recruitment Overlap Alone Do Not Warrant Pay Parity Between Secretariat and Field Formations

Issue

Whether historical pay parity, common Staff Selection Commission (SSC) recruitment, and asserted functional overlap between Secretariat and non-Secretariat/field formation employees furnish a sufficient legal basis to grant pay parity to Private Secretaries and Senior Private Secretaries in the Income Tax Department (under CBDT) with their counterparts in the Central Secretariat Stenographers’ Service (CSSS).

Facts

  • Petitioners’ Claim: Petitioners, representing Private Secretaries (PS) and Senior Private Secretaries (SPS) in the Income Tax Department (CBDT), sought pay parity with counterparts in the Central Secretariat Stenographers’ Service (CSSS) based on historical parity, common SSC recruitment, and comparable job duties.
  • Rejection by Ministry: Their representations seeking restoration of pay parity were rejected by the Department of Expenditure, Ministry of Finance, on the ground that pay scales applicable to Secretariat/Headquarters establishments do not apply to field offices functioning outside the Secretariat.
  • Approach to CAT: Aggrieved by the rejection, the petitioners filed an Original Application (OA) before the Central Administrative Tribunal (CAT).
  • Tribunal’s Findings:
    • CAT noted that pay parity existed only up to the Third Central Pay Commission (3rd CPC).
    • It observed that the distinction between Secretariat and non-Secretariat posts was maintained under the Sixth Central Pay Commission (6th CPC).
    • It held that parity was absolute only up to the grade of Assistant, and beyond that, complete parity might neither be possible nor justified.
    • It affirmed that pay fixation falls within the domain of expert bodies, upheld the Department of Expenditure’s order, and dismissed the OA.
  • High Court Ruling: The High Court upheld the CAT order, holding that historical parity, common recruitment, and functional overlap do not automatically justify pay parity for distinct cadres (Secretariat vs. non-Secretariat field formations), especially when such distinction was expressly considered by the 6th CPC and not created casually or maliciously.
  • Appeal to Supreme Court: The petitioners filed a Special Leave Petition (SLP) before the Supreme Court challenging the High Court’s judgment.

Decision

  • Dismissal of SLP: The Supreme Court found no ground or case for interference with the impugned order of the High Court and dismissed the Special Leave Petition (SLP).
  • Liberty Granted: The petitioners were granted liberty to agitate their claim for pay parity before the 8th Central Pay Commission.

Key Takeaways

  • Domain of Expert Bodies: Pay scale determination and fixation lie within the executive domain and specialized expert bodies like Pay Commissions; courts and tribunals generally refrain from interfering unless there is patent arbitrariness.
  • Secretariat vs. Field Formations: Historical parity, common entrance examinations, or overlapping job duties alone do not constitute a legal right to claim equal pay across distinct administrative frameworks (Secretariat vs. non-Secretariat/field establishments).
  • Scope of Judicial Review: Where a functional classification or cadre distinction has been deliberately evaluated and maintained by a Pay Commission, judicial intervention is not warranted.
SUPREME COURT OF INDIA
Income-tax Gazetted Officers Association (ITGOA)
v.
Union of India
Prashant Kumar Mishra and Shree Chandrashekhar, JJ.
SLP (CIVIL) Diary No(s). 61069 OF 2026†
OCTOBER  26, 2026
Sanjay Parikh, Sr. Adv., Rajeev Mishra, Sanand Ramakrishnan, Thomas Martin K., Sunil Narayanan and Sanish Cr, Advs. for the Petitioner.
ORDER
1. Delay condoned.
2. Upon hearing learned counsel for the petitioner (s), we are not inclined to entertain this Special Leave Petition. Accordingly, the Special Leave Petition stands dismissed, however, petitioner (s) may agitate their case before the 8th Pay Commission, in accordance with the procedure prescribed and undertaken by the Pay Commission.