Reinstatement

Reinstatement is the restoration of a central government servant to duty after a suspension ends, or after an order of dismissal, removal or compulsory retirement is set aside on appeal, on review or by a court, with the pay and service status of the absence settled under Fundamental Rules 54, 54-A and 54-B. The rule that applies depends on the route back: FR 54 for appeal or review, FR 54-A for a court, FR 54-B for suspension.

Every reinstatement order has to answer two questions, and the Fundamental Rules keep them apart: what pay and allowances are paid for the period of absence, and whether that period is treated as duty. Full pay and duty follow only on a full exoneration, a court finding on the merits, or a suspension found wholly unjustified. Every other outcome produces a part payment that cannot be less than the subsistence allowance already drawn and cannot be the whole, fixed only after the servant has had notice and up to 60 days to represent.

The answers decide more than the arrears. Whether the period is duty governs the annual increment, qualifying service for pension under Rules 23 and 25 of the CCS (Pension) Rules 2021, and the opening of any sealed cover. The text below follows the DoPT compilation of the Fundamental Rules (PDF of 3 April 2023) and DoPT Office Memorandum No. 11012/17/2013-Estt.(A) dated 2 January 2014, the consolidated instructions on suspension. It also covers deemed suspension when a further inquiry is ordered, the Supreme Court’s law on back wages, the income tax on the arrears, and the railway and All India Services equivalents.

Three routes and three rules

Fundamental Rules 54, 54-A and 54-B divide reinstatement by the route that ends the absence, and each rule sets its own test for full pay. The division is in the opening words of each rule in the DoPT compilation of the Fundamental Rules.

Two features are common to all three. The authority competent to order reinstatement must “consider and make a specific order” on the pay and allowances and, separately, on whether the period is duty [FR 54(1), FR 54-B(1)]. And every part payment is bounded at both ends: it is “not being the whole” of the pay and allowances, and it “shall not be less than the subsistence allowance and other allowances admissible under Rule 53” [FR 54(7), FR 54-B(9)].

FR 54(1) names appeal and review. Revision under Rule 29 of the CCS (Classification, Control and Appeal) Rules, 1965 is not named in it, though Rule 29 is the third departmental route by which a penalty can be set aside, as the article on appeal, review and revision explains.

Reinstatement after appeal or review under FR 54

FR 54 governs a servant dismissed, removed or compulsorily retired who is reinstated as a result of appeal or review, and also one who would have been reinstated but for retirement on superannuation, whether or not under suspension before the penalty. The period it regulates runs from the date of the penalty to the date of reinstatement, and it includes any suspension that preceded the penalty [FR 54(1)].

Full exoneration

Where the reinstating authority is of opinion that the servant has been fully exonerated, FR 54(2) pays the full pay and allowances the servant would have drawn had there been no dismissal, removal or compulsory retirement, and no suspension before it. FR 54(3) treats the whole period as “a period spent on duty for all purposes”. The test is the authority’s opinion on exoneration, which is a finding on the charge. An appellate order that sets aside a penalty on a procedural defect is not a full exoneration.

The proviso to FR 54(2) cuts into full pay on one ground only. Where the termination of the proceedings was delayed “due to reasons directly attributable to the Government servant”, the authority may, for recorded reasons, pay only a part amount for the period of that delay. It must first give the servant an opportunity to represent within 60 days from the date the communication is served.

Other cases, including an Article 311 defect

FR 54(4) covers every other reinstatement after appeal or review. It names one case expressly: a penalty set aside by the appellate or reviewing authority “solely on the ground of non-compliance with the requirements of Clause (1) or Clause (2) of Article 311 of the Constitution” where no further inquiry is proposed. Article 311(1) bars dismissal by an authority subordinate to the appointing authority; Article 311(2) requires an inquiry with a reasonable opportunity to be heard.

In an FR 54(4) case the servant receives such amount, not being the whole, as the authority determines after notice of the quantum proposed. FR 54(5) then says the period “shall not be treated as a period spent on duty, unless the competent authority specifically directs that it shall be treated so for any specified purpose”. Increment, leave and pension are each a separate purpose, and the order has to name the one it allows.

Reinstatement after a court sets the penalty aside under FR 54-A

FR 54-A applies where a dismissal, removal or compulsory retirement is set aside by a court of law and the servant is reinstated without any further inquiry. For a central government servant the first forum is the Central Administrative Tribunal, which the Administrative Tribunals Act, 1985 substituted for the civil courts in service matters, with the High Court and the Supreme Court above it. FR 54-A(1) makes the regularisation of the period, and the pay for it, “subject to the directions, if any, of the Court”. A specific direction in the judgment therefore overrides the rule’s own formula.

The rule then splits on the ground of the judgment:

• Set aside on the merits (FR 54-A(3)). The period from the penalty, including any preceding suspension, to the date of reinstatement is duty for all purposes, and the servant is paid the full pay and allowances for it.
• Set aside solely for breach of Article 311(1) or (2), not exonerated on the merits (FR 54-A(2)). The servant receives an amount, not being the whole, fixed after notice of the quantum and a representation period of up to 60 days, and subject to the FR 54(7) floor. The period up to the date of the court’s judgment is regularised under FR 54(5): not duty unless directed, convertible into leave at the servant’s option.

FR 54-A(2)(ii) regularises the period up to the date of the court’s judgment, while FR 54-A(3) runs to the date of reinstatement.

Where the court sets the penalty aside on a technical ground and the department wants to inquire again, FR 54-A does not apply at all: the servant is placed under deemed suspension under Rule 10(4) of the CCS (CCA) Rules.

Reinstatement after suspension under FR 54-B

FR 54-B governs a servant who was suspended and is reinstated, or who would have been reinstated but for retirement, “including premature retirement”, while under suspension. It is the rule for the common case: a suspension under Rule 10 of the CCS (CCA) Rules that ends in exoneration, a penalty short of dismissal, or the dropping of the case. The regulated period is the suspension, ending on reinstatement or on retirement.

Wholly unjustified suspension and the minor penalty rule

Where the reinstating authority is of opinion that the suspension was wholly unjustified, FR 54-B(3) pays full pay and allowances for the period, and FR 54-B(4) treats it as duty for all purposes. The FR 54-B(3) proviso on delay attributable to the servant mirrors the FR 54(2) proviso, including the 60-day window for representation.

A minor penalty brings the servant inside FR 54-B(3). DoPT Office Memorandum No. 11012/15/85-Estt.(A) dated 3 December 1985 directs that where proceedings for a major penalty end in a minor penalty, the suspension is to be treated as wholly unjustified under FR 54-B, and full pay and allowances are paid. Paragraph 18(B) of the 2 January 2014 consolidated instructions repeats it. After proceedings begun for a major penalty, a censure, a withholding of increment or a recovery from pay after a suspension therefore carries full back pay for the suspension period, and the 1985 order applied from its date of issue without reopening older cases.

Other outcomes

Where the suspension was not wholly unjustified, FR 54-B(5) applies: the authority determines an amount, not being the whole, after notice of the quantum and a representation within a period not exceeding 60 days. FR 54-B(7) makes the period non-duty unless specifically directed for a specified purpose, with the same option to convert it into leave. A major penalty other than dismissal, such as a reduction in rank, is the usual trigger.

Suspension on arrest or a criminal charge follows the same rule. DP&AR Office Memorandum No. 35014/9/76-Estt.(A) dated 8 August 1977 states that a discharge from detention or an acquittal does not by itself make the servant eligible for full pay and allowances, “because often the acquittal may be on technical grounds”. Where the detention was erroneous or without basis and no prosecution followed, the order directs the authority to consider whether the suspension was wholly unjustified, and if it was, full pay and allowances may be allowed.

FR 54-B(6) deals with a suspension revoked before the proceedings end. Any order on pay and duty made at revocation “shall be reviewed on its own motion after the conclusion of the proceedings”, so the final outcome of the case controls the treatment of the suspension period, not the interim order made when the servant returned.

Death or retirement while under suspension

FR 54-B(2) protects the family. Where a servant under suspension dies before the disciplinary or court proceedings conclude, the period from suspension to death is treated as duty for all purposes and the family receives full pay and allowances for it, less the subsistence allowance already paid. The duty treatment carries into the family pension and the death gratuity.

Retirement while under suspension is different. The servant is not reinstated, but FR 54-B(1) still requires the order on pay and duty, made once the proceedings conclude, because the servant “would have been so reinstated but for his retirement”. The proceedings themselves continue after retirement under Rule 8 of the Pension Rules 2021, and provisional pension is paid meanwhile.

The notice before a part payment

A part payment under FR 54(4), FR 54-A(2)(i) or FR 54-B(5) requires a prior notice. The authority must tell the servant the quantum it proposes, consider any representation, and specify a period for the representation that “in no case shall exceed sixty days from the date on which the notice has been served”. The delay provisos to FR 54(2) and FR 54-B(3) require the same opportunity within 60 days of service.

The notice has to state the quantum proposed, which is the figure the servant answers in the representation. The order on pay is separately appealable: Rule 23(v)(e) and Rule 23(v)(f) of the CCS (CCA) Rules make appealable an order determining the pay and allowances for a period of suspension or of dismissal, and an order determining whether that period is treated as duty.

Duty, leave or non-duty

The pay order and the duty order are two separate decisions. A Government of India order of 25 May 1962, reproduced as GoI Order (3) under Rule 1345 of the Indian Railway Establishment Code Vol. II, states that the authority may pay a proportion of pay and treat the period as duty for specified purposes, or pay the proportion alone, but “has no discretion to pay full pay and allowances when the period is treated as ’non-duty’”. Where no order treats the period as duty, it is non-duty, and past service is not forfeited by that alone.

Sources: FR 26(a) and 26(b); FR 54(5) and FR 54-B(7); CCS (Pension) Rules 2021, Rules 23 and 25; Ministry of Finance endorsement of 18 July 1953 (dies non), reproduced in the railway code.

Conversion into leave happens at the servant’s option. FR 54(5) and FR 54-B(7) allow it only “if the Government servant so desires”, into leave “of any kind due and admissible”, which covers earned leave, half pay leave and extraordinary leave. The Note to both rules makes the order absolute, so no higher sanction is needed for extraordinary leave beyond three months for a temporary servant, or for leave of any kind beyond five years for a permanent or quasi-permanent one.

Conversion has a cost the servant should compute first. A Ministry of Finance order of 25 April 1953, reproduced under Rule 1345 of the railway code, holds that conversion “has the effect of vacating the order of suspension”, and that where the subsistence and compensatory allowances drawn exceed the leave salary for the converted leave, “the excess will have to be refunded”. Converting a suspension into extraordinary leave, which carries no leave salary, would therefore expose the whole subsistence allowance to recovery.

Earnings elsewhere during the intervening period

Any payment on reinstatement under FR 54 or FR 54-A is subject to adjustment of the amount the servant earned through employment between the date of the penalty and the date of reinstatement [FR 54(8), FR 54-A(5)]. Both rules add that where the emoluments admissible are equal to or less than the amount earned elsewhere, nothing is paid. The adjustment is against the employment income, not against savings or investment income.

The suspension period has a different control. FR 53(2) makes the subsistence allowance itself conditional on a certificate that the servant “is not engaged in any other employment, business, profession or vocation”. A servant who drew subsistence allowance on that certificate has no suspension-period earnings to adjust.

Deemed suspension when a further inquiry is ordered

A setting aside that sends the case back for a fresh inquiry does not produce reinstatement in the FR 54 or FR 54-A sense; it revives the suspension. Rule 10 of the CCS (CCA) Rules, 1965 does this in two places.

• Rule 10(3), departmental. Where a servant under suspension was dismissed, removed or compulsorily retired, and the penalty is set aside in appeal or on review with the case remitted “for further inquiry or action or with any other directions”, the suspension is deemed to have continued in force from the date of the original order of suspension, until further orders. The rule applies only where the servant was under suspension when the penalty was imposed.
• Rule 10(4), judicial. Where a penalty of dismissal, removal or compulsory retirement is set aside or declared void by a court of law, and the disciplinary authority decides to hold a further inquiry on the allegations on which the penalty was originally imposed, the servant is deemed to have been placed under suspension by the appointing authority from the date of the original penalty. Prior suspension is not a condition.

The proviso to Rule 10(4) limits the power. No further inquiry is ordered “unless it is intended to meet a situation where the Court has passed an order purely on technical grounds without going into the merits of the case”. A penalty set aside on the merits cannot be re-litigated through a second inquiry, and the servant is reinstated with full pay under FR 54-A(3).

The Constitution Bench applied the same structure to the commonest technical ground. In Managing Director, ECIL v. B. Karunakar, (1993) 4 SCC 727, decided on 1 October 1993, the Supreme Court held that where a punishment is set aside because the inquiry officer’s report was not supplied and prejudice is shown, the proper relief is reinstatement with liberty to the authority to place the employee under suspension and continue the departmental inquiry from the stage of furnishing the report. The back wages, the Court said, “should invariably be left to be decided by the authority concerned according to law, after the culmination of the proceedings and depending on the final outcome”.

Back wages in the Supreme Court

The Supreme Court requires reasons for an award of back wages and does not treat them as following from reinstatement alone. For a central government servant the rules above supply the formula, and the judgments below govern where a court or Tribunal is asked to direct the payment itself.

Three of the six were decided outside the central rules. Ranchhodji concerned an electricity board, J.K. Synthetics an industrial dispute with a private employer, and Krishnakant Rule 72 of the Maharashtra Civil Services (Joining Time, Foreign Service and Payments during Suspension, Dismissal and Removal) Rules, 1991. Their reasoning is cited in central service cases, but the operative text for a central servant is still FR 54, 54-A or 54-B.

Muddaiah adds a point on compliance. Paragraph 32 of the judgment holds that an authority cannot ignore a final court direction for consequential benefits by falling back on the service rules, which matches the opening words of FR 54-A(1): the regularisation is “subject to the directions, if any, of the Court”.

Pension, leave and increments after reinstatement

A dismissal or removal forfeits past service under Rule 24 of the CCS (Pension) Rules 2021, and reinstatement reverses the forfeiture. Rule 25(1) entitles a servant dismissed, removed or compulsorily retired and reinstated on appeal or review to count the past service as qualifying service. Rule 25(2) excludes the interruption between the penalty and reinstatement, and any suspension, “unless regularized as duty or leave by a specific order of the authority which passed the order of reinstatement”.

Suspension on its own is governed by Rule 23. Rule 23(1) counts it where, on conclusion of the inquiry, the servant is “fully exonerated or only a minor penalty is imposed and the suspension is held to be wholly unjustified”. Rule 23(2) counts it in other cases only to the extent the competent authority “expressly declares at the time”, and Rule 23(3) requires an order in every case and “a definite entry” in the service book. An FR 54-B order silent on qualifying service is therefore incomplete.

Leave follows the same pattern. Rule 9(3) of the CCS (Leave) Rules, 1972 lets a reinstated servant count the service before dismissal for leave. The intervening period earns leave only if it is duty, and a period converted into leave is debited to the leave account.

Increments turn on FR 26. FR 26(a) counts “all duty in a post on a time-scale” for increments, so a period treated as duty earns every increment that fell due in it, and those increments raise both the arrears and the pay on return. A servant on suspension draws no increment, so on a duty order the date of next increment is restored and the pay fixation is redone as if the servant had never been away. A non-duty period is added to the date of the next increment unless the order directs that it count for that purpose.

Promotion and the sealed cover on reinstatement

A reinstatement that ends in exoneration opens any sealed cover kept during the proceedings. The procedure in DoPT Office Memorandum No. 22011/4/91-Estt.(A) dated 14 September 1992, issued after Union of India v. K.V. Jankiraman, (1991) 4 SCC 109, fixes the notional date of promotion by reference to the next junior’s promotion, and leaves arrears of the higher pay to the appointing authority’s reasoned discretion; paragraph 3 of that order names acquittal on the benefit of doubt as a ground for denying them. The sealed cover procedure article covers the categories and the Modified Assured Career Progression interaction in full.

Modified Assured Career Progression upgradations withheld for pending proceedings follow the same sealed cover logic under paragraph 18 of DoPT OM No. 35034/3/2008-Estt.(D) dated 19 May 2009.

Worked example: a Level 7 servant and a minor penalty

A servant at Level 7 of the pay matrix on a basic pay of Rs. 50,500, with an increment date of 1 July each year, is suspended on 1 April 2025 pending major penalty proceedings. After three months the authority reviews the subsistence allowance under FR 53 and, the delay not being the servant’s doing, raises it by 50% of the first-quarter amount. The proceedings end in a censure, and the suspension is revoked with effect from 1 April 2026.

Subsistence allowance drawn, pay element only:

• 1 April to 30 June 2025: half of Rs. 50,500 = Rs. 25,250 a month; three months = Rs. 75,750.
• 1 July 2025 to 31 March 2026: Rs. 25,250 + Rs. 12,625 = Rs. 37,875 a month; nine months = Rs. 3,40,875.
• Total drawn: Rs. 4,16,625.

Because a minor penalty was imposed, the 3 December 1985 Office Memorandum makes the suspension wholly unjustified, and FR 54-B(3) and (4) give full pay with the period treated as duty. The 1 July 2025 increment therefore accrues, taking basic pay to the next cell, Rs. 52,000.

• Full pay, 1 April to 30 June 2025: Rs. 50,500 x 3 = Rs. 1,51,500.
• Full pay, 1 July 2025 to 31 March 2026: Rs. 52,000 x 9 = Rs. 4,68,000.
• Total entitlement: Rs. 6,19,500.
• Arrears of pay: Rs. 6,19,500 minus Rs. 4,16,625 = Rs. 2,02,875.

The dearness allowance arrears are computed month by month, as dearness allowance on the full pay minus dearness allowance already paid on the subsistence allowance, at the rate in force in each month. The house rent allowance drawn during suspension on the pre-suspension pay is recomputed on Rs. 52,000 from 1 July 2025. The servant rejoins on 1 April 2026 at Rs. 52,000, and the next increment falls on 1 July 2026, taking pay to Rs. 53,600. The twelve months count as qualifying service under Rule 23(1) of the Pension Rules 2021.

Had the proceedings ended in a major penalty, such as reduction to a lower stage in the time scale under Rule 11(v) of the CCS (CCA) Rules, FR 54-B(5) would apply instead. The authority would propose an amount of at least Rs. 4,16,625 plus the allowances admissible under FR 53, and below Rs. 6,19,500, give notice of it, and wait up to 60 days for the representation. The period would not be duty unless directed, so under the proviso to FR 26(a) the non-duty period would postpone the 1 July 2025 increment unless the order named increment as a specified purpose. The servant could ask to convert the period, or part of it, into earned leave, which counts for increment under FR 26(b).

Income tax on the arrears

Arrears of pay received on reinstatement are salary of the tax year in which they are received. Section 15(1)(c) of the Income-tax Act, 2025 charges arrears of salary not charged in an earlier tax year, so the arrears are added to that year’s income at that year’s slab rates. For the worked example, Rs. 2,02,875 of pay arrears and the dearness allowance arrears paid in 2026-27 fall into that tax year’s income.

Relief against the resulting bunching is claimed under Section 157(1)(a) of the 2025 Act, which replaced Section 89 of the repealed 1961 Act. The relief is computed under rule 73 of the Income-tax Rules, 2026, with the particulars in Form No. 39. Rule 73(4) lets a government servant give those particulars to the drawing and disbursing officer, who allows the relief while deducting tax at source. The Section 157 relief article works through the computation, including the trap where the new tax regime applies in the year of receipt and the old regime applied in the year the arrears relate to.

Railway and All India Services equivalents

Railway servants are reinstated under the Indian Railway Establishment Code, not the Fundamental Rules. Rules 1342 to 1345 of Volume II, Chapter XIII, mirror FR 53, 54, 54-A and 54-B: Rule 1343 for appeal or review, Rule 1344 for a court, Rule 1345 for suspension. The web text of the Rule 1343(2) proviso, the counterpart of the FR 54(2) proviso, carries neither the 60-day limit nor the words “not being the whole”, while Rule 1345(3) does carry the 60-day limit. Discipline for railway servants, including suspension, falls under the Railway Servants (Discipline and Appeal) Rules.

Members of the IAS, IPS and Indian Forest Service are covered by Rules 5, 5A and 5B of the All India Services (Discipline and Appeal) Rules, 1969. Rule 5 and Rule 5A were substituted by DP&AR Notification No. 28013/2/78-AIS-III dated 12 January 1982, and Rule 5B by Notification No. 6/9/73-AIS-III dated 26 July 1975. The DoPT compilation of those rules differs from the central FR on the Article 311 case: Rule 5(2)(ii) and Rule 5A(3) give full pay and duty where the appellate authority or a court sets the penalty aside solely for non-compliance with Article 311(1) or (2), where FR 54(4) and FR 54-A(2)(i) give only a part amount. Rule 5B(9) says the amount under Rule 5B shall be neither equal to full pay and allowances nor less than the subsistence allowance under rule 4.

Common errors in reinstatement orders

The recurring defects in orders under FR 54, 54-A and 54-B are these.

• One order for two questions. An order that fixes the arrears but says nothing on duty leaves the period non-duty by default, and with it the increment and qualifying service. FR 54(1) and FR 54-B(1) require both decisions.
• Treating a minor penalty as an FR 54-B(5) case. The 3 December 1985 Office Memorandum makes the suspension wholly unjustified; paying less than full pay after a censure contradicts it.
• A part payment without a notice of quantum. FR 54(4), FR 54-A(2)(i) and FR 54-B(5) require notice of the figure and up to 60 days for representation.
• Full pay for a non-duty period. The 25 May 1962 order leaves no discretion for it; the two decisions must be consistent.
• Treating an acquittal as automatic full pay. The 8 August 1977 Office Memorandum states that acquittal alone does not earn it.
• Leaving out the service book entry. Rule 23(3) of the Pension Rules 2021 requires a definite entry on the extent the suspension counts as qualifying service.
• Ignoring outside earnings. FR 54(8) and FR 54-A(5) require the adjustment for the period out of service, and nothing is paid where the earnings elsewhere equal or exceed the emoluments admissible.

The authority that terminated the service carries a risk of its own. A Ministry of Home Affairs Office Memorandum of 27 May 1961, reproduced under Rule 1345 of the railway code, directs that where that authority wilfully or through gross negligence failed to observe the proper procedure, proceedings “should be instituted against such authority under Rule 16”, and recovery of the whole or part of the pecuniary loss to the government “should be considered”.

Related Articles

• Suspension
• Subsistence allowance
• Dismissal and removal from service
• Compulsory retirement
• Premature retirement
• Fundamental Rules
• CCS (Classification, Control and Appeal) Rules, 1965
• Appeal, review and revision under the CCS (CCA) Rules
• Article 311 of the Constitution
• Central Administrative Tribunal
• Departmental inquiry
• Inquiry officer
• Charge sheet and articles of charge
• Major and minor penalty proceedings
• Minor penalty
• Withholding of increment
• Reduction in rank
• Pay fixation on reversion
• Sealed cover procedure
• Vigilance clearance
• Modified Assured Career Progression
• Dies non
• Qualifying service
• CCS (Pension) Rules 2021
• Family pension
• Death gratuity
• CCS (Leave) Rules, 1972
• Earned leave
• Half pay leave
• Extraordinary leave
• Annual increment
• Date of next increment
• Pay fixation
• Pay matrix
• Dearness allowance
• House rent allowance
• Relief under Section 157 for arrears
• Income-tax Act, 2025
• TDS on salary
• Drawing and disbursing officer
• Service book
• Contempt of Courts Act
• Railway Servants (Discipline and Appeal) Rules
• All India Services (Discipline and Appeal) Rules, 1969
• Central government employees in India

External references

• Compilation of the Fundamental Rules, Department of Personnel and Training
• CCS (Classification, Control and Appeal) Rules, 1965, Department of Personnel and Training
• DoPT OM No. 11012/17/2013-Estt.(A), consolidated instructions on suspension, 2 January 2014
• DoPT OM No. 11012/15/85-Estt.(A), minor penalty and wholly unjustified suspension, 3 December 1985
• CCS (Pension) Rules 2021, Pensioners’ Portal
• Indian Railway Establishment Code Vol. II, Chapter XIII, Ministry of Railways
• All India Services (Discipline and Appeal) Rules, 1969, Department of Personnel and Training

References

1. Fundamental Rules 26, 53, 54, 54-A and 54-B, as printed in the Department of Personnel and Training compilation of the Fundamental Rules (PDF dated 3 April 2023).
2. Central Civil Services (Classification, Control and Appeal) Rules, 1965, Rules 10(3), 10(4), 23 and 29, DoPT compilation updated to 15 October 2018.
3. Department of Personnel and Training Office Memorandum No. 11012/17/2013-Estt.(A) dated 2 January 2014, consolidated instructions on suspension, paragraph 18.
4. Department of Personnel and Training Office Memorandum No. 11012/15/85-Estt.(A) dated 3 December 1985, suspension treated as wholly unjustified where a minor penalty is imposed.
5. Department of Personnel and Administrative Reforms Office Memorandum No. 35014/9/76-Estt.(A) dated 8 August 1977, pay on acquittal or release from detention.
6. Central Civil Services (Pension) Rules, 2021, G.S.R. 868(E) dated 20 December 2021, Rules 23, 24 and 25.
7. Income-tax Act, 2025, Sections 15(1)(c) and 157(1)(a); Income-tax Rules, 2026, rule 73 and Form No. 39.
8. Managing Director, ECIL v. B. Karunakar, (1993) 4 SCC 727, 1 October 1993; J.K. Synthetics Ltd. v. K.P. Agrawal, (2007) 2 SCC 433, 1 February 2007; Commissioner, Karnataka Housing Board v. C. Muddaiah, (2007) 7 SCC 689, 7 September 2007.
9. Indian Railway Establishment Code Vol. II, Chapter XIII, Rules 1342 to 1345, with the Government of India orders reproduced under them.
10. All India Services (Discipline and Appeal) Rules, 1969, Rules 5, 5A and 5B.