PUNJAB STATE ELECTRICITY BOARD AND ANOTHERversusTHANA SINGH AND OTHERS

330                      [2019]REPORTS
               SUPREME COURT    1 S.C.R. 330                [2019] 1 S.C.R.


A        PUNJAB STATE ELECTRICITY BOARD AND ANOTHER
                                        v.
                        THANA SINGH AND OTHERS
                          (Civil Appeal No. 193 of 2019)
B                             JANUARY 08, 2019
            [R. BANUMATHI AND INDIRA BANERJEE, JJ.]
             Service Law – Parity of Pay Scale – When cannot be granted
      – Respondents, included in Group XII of the appellant-Board, were
      working as Sub Fire Officers in the appellant-Board – Respondents
C
      claimed parity of pay scale with other three classes within Group
      XII viz., Head Clerks, Head Clerk-cum-Divisional Accountants and
      Internal Auditors – Single Judge allowed the writ petition – Division
      Bench dismissed the appeal filed by the appellant – On appeal,
      held: Work performed by the Sub Fire Officer is entirely different
D     from the nature of duties performed by the other three posts within
      the same group – Appellant is an autonomous body – It was for the
      appellant to classify its employees/posts on the basis of
      qualifications, duties and responsibilities of the posts concerned –
      If the classification has reasonable nexus with the objective sought
      to be achieved, the appellant would be justified in prescribing
E
      different pay scales – Further, burden of establishing parity in pay
      scale and employment is on the person claiming such right –
      However, the respondents did not produce any material to show
      that there is any similarity/identity between them and the Head Clerks,
      Head Clerk-cum-Divisional Accountants and Internal Auditors in
F     terms of the nature of duties, responsibilities, qualifications and
      mode of recruitment to claim parity of pay scale – Determination of
      parity or disparity in duties and responsibilities is a complex issue
      and the same should be left to the expert body – When the expert
      body considered revision of pay for various posts, it did not revise
      the pay scale of Sub Fire Officers – Only in cases of complete
G
      similarity in the nature of work, duties, responsibilities and
      promotional channels, parity of pay scale can be claimed – In the
      present case, nature of work, duties, responsibilities and initial
      qualification for recruitment of each post are entirely different as
      all these posts belong to different cadre – Mere difference in pay
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                                       330
  PUNJAB STATE ELECTRICITY BOARD v. THANA SINGH                          331


scale does not always amount to discrimination, it depends upon          A
the mode of selection/recruitment, nature, quality of work and duties
and the status of both the posts – Judgment of the Single Judge and
the impugned judgment of the Division Bench set aside.
      Allowing the appeal, the Court
       HELD: 1.1 The duties and nature of work of Head Clerks            B
and Internal Auditors are entirely different. Head Clerks work
under XEN, Drawing and Disbursement Officer and there is only
one Head Clerk in the Division Office. Head Clerk is the Head
of the establishment in the Divisional Office and total work of the
establishment is under the control of the Head Clerk. Head Clerk         C
also maintains the leave and other miscellaneous works for the
Sub-divisions and the Division Offices and also discharges
administrative functions and thus, has more responsibilities. Duty
of an Internal Auditor is to audit the billing of the Revenue
Department of the Sub-division Office which includes billing of
domestic supply to large supply. Whereas the duty of the Sub             D
Fire Officer is entirely different viz., rush to the spot of emergency
along with firefighting equipment crew, direct and supervise
firefighting and rescue operations, arrange for extra fire fighting
equipments, if need be discharge mechanical foam, dry chemical
powder, etc. and inform the fire pump house for continuous               E
running of pumps and also inform Fire Officer/Sr.Xen/Fire and
Safety regarding incident. Thus, the work performed by the Sub
Fire Officer is entirely different from the nature of duties
performed by the Head Clerks and the Internal Auditors. [Para
18][339-H; 340-A-D]
                                                                         F
      1.2 The appellant-Board being an autonomous body
governed by its own regulations, it was for the Board to classify
its employees/posts on the basis of qualifications, duties and
responsibilities of the posts concerned. If the classification has
reasonable nexus with the objective sought to be achieved, the
Board would be justified in prescribing different pay scales. Article    G
14 of the Constitution of India would be applicable only when a
discrimination is made out between the persons who are similarly
situated and not otherwise. It is the duty of an employee seeking
parity of pay to prove and establish that they have been
discriminated. [Para 19][340-D-E]                                        H
332            SUPREME COURT REPORTS                      [2019] 1 S.C.R.


A            1.3 The person claiming parity must produce material before
      the court to prove that the nature of duties and functions are
      similar and that they are entitled to parity of pay scales. Burden
      of establishing parity in pay scale and employment is on the person
      claiming such right. There were neither pleadings nor any material
      produced by the respondents to prove that the nature of work
B
      performed by the Sub Fire Officers is similar with that of the
      Head Clerks and the Internal Auditors to claim parity of pay scale.
      Determination of parity or disparity in duties and responsibilities
      is a complex issue and the same should be left to the expert
      body. When the expert body considered revision of pay for various
C     posts, it did not revise the pay scale of Sub Fire Officers. When
      the expert body took such a view, it is not for the courts to
      substitute its views and interfere with the same and take a
      different view. [Paras 20, 21][340-G; 341-F-H; 342-A]
            1.4 Only in cases of complete similarity in the nature of
D     work, duties, responsibilities and promotional channels, parity
      of pay scale can be claimed. Merely on the ground that Sub Fire
      Officers are categorised in Group XII along with Head Clerks,
      Head Clerk-cum-Divisional Accountants and Internal Auditors
      cannot be a ground for seeking parity of pay scale. The nature of
      work, duties, responsibilities and initial qualification for
E     recruitment of each post are entirely different as all these posts
      belong to different cadre. That apart, though in the year 1988
      there were only four posts in Group XII, number of posts have
      been subsequently included. Vide Finance Circular No. 44/89
      dated 15.06.1989, seven more posts were added in Group XII.
F     Thereafter, vide Finance Circular No.45/89 dated 26.06.1989,
      there was a further increase of seven posts in Group XII. If the
      contention of the Sub Fire Officers for parity of pay scale with pay
      scale of Head Clerks, Head Clerk-cum-Divisional Accountants
      and Internal Auditors is accepted, such parity of scale of pay may
      have to be extended to all other posts in Group XII which would
G     involve huge financial repercussion on the finance of the Board
      which is a service-oriented institution. The High Court erred in
      not keeping in view the financial consequences of the direction
      to give parity of pay scale to the Sub Fire Officers. [Paras 22,
      23][342-C-E, G-H; 343-A]
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  PUNJAB STATE ELECTRICITY BOARD v. THANA SINGH                          333


      1.5 Inclusion of posts of Sub Fire Officers in Group XII           A
may not be a determinative factor to hold that the Sub Fire Officers
are equal with Head Clerks, Head Clerk-cum-Divisional
Accountants, and Internal Auditors. Mere difference in pay scale
does not always amount to discrimination; it depends upon the
mode of selection/recruitment, nature, quality of work and duties
                                                                         B
and that the status of both the posts are identical. The judgment
of the Single Judge and the impugned judgment of the Division
Bench cannot be sustained and are liable to be set aside. [Paras
26, 27][343-G; 344-E-F]
        Steel Authority of India Limited and Others v. Dividend
        Bhattacharya (2011) 11 SCC 122:[2010] 13 SCR 429;                C
        S.C. Chandra and Others v. State of Jharkhand and
        Others (2007) 8 SCC 279 : [2007] 9 SCR 130 – relied
        on.
        State of Haryana and Another v. Tilak Raj and Others
        (2003) 6 SCC 123 : [2003] 1 Suppl. SCR 522; Union                D
        of India and Another v. Manik Lal Banerjee (2006) 9
        SCC 643 : [2006] 4 Suppl. SCR 66 – referred to.
                         Case Law Reference
        [2010] 13 SCR 429                relied on       Para 11         E
        [2007] 9 SCR 130                 relied on       Para 12
        [2003] 1 Suppl. SCR 522          referred to     Para 19
        [2006] 4 Suppl. SCR 66           referred to     Para 23
        CIVIL APPELLATE JURISDICTION: Civil Appeal No. 193 of            F
2019.
      From the Judgment and Order dated 28.09.2010 of the High
Court of Punjab and Haryana at Chandigarh in LPA No. 713 of 2010.
      Nidhesh Gupta, Sr. Adv., Pritpal Singh Nijjar, Ms. Vriti Gujral,
Ms. Pallavi Singh, A. Venayagam Balan , Advs. for the Appellants.        G

        Jaspal Singh M., S. L. Aneja , Advs. for the Respondents.



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334            SUPREME COURT REPORTS                           [2019] 1 S.C.R.


A           The Judgment of the Court was delivered by
            R. BANUMATHI, J. 1. Leave granted.
             2. This appeal arises out of the judgment dated 28.09.2010 passed
      by the High Court of Punjab and Haryana at Chandigarh dismissing the
      LPA No.713 of 2010 on the ground that the respondents-Sub Fire Officers
B     are entitled to parity of scales of pay as the pay scale granted/revised to
      other classes of posts within same group viz., Group XII of the Punjab
      State Electricity Board.
            3. Brief facts of the case are as follows:-

C            Respondents were inducted into the service of the Punjab State
      Electricity Board (PSEB) in the year 1978 and now they are working as
      Sub Fire Officers in the appellant-Board. The pay scale of the post of
      Sub Fire Officers was Rs.225-500 which was revised with effect from
      01.01.1978 to Rs.620-1200. Thereafter, by an order dated 21.03.1989,
      the pay scale for the post of Sub Fire Officers was revised to Rs.1640-
D     2925 with effect from 01.01.1986 along with the pay scales of other
      category of employees of the Board viz. Head Clerks, Head Clerk-
      cum-Divisional Accountants and Internal Auditors were revised.
      Subsequently, by an order dated 03.10.1990, the pay scale of Head Clerks
      was revised from Rs.1640-2925 to Rs.2000-3500 on the recommendation
E     of the Pay Anomaly Committee. Likewise, by the same order dated
      03.10.1990, the pay scale of the Internal Auditors was revised to the
      scale of Rs.1800-3200; but the pay scale of the Sub Fire Officers was
      not revised on par with Head Clerks and Internal Auditors. A
      recommendation letter dated 25.03.1991 was written by the
      Superintendent Engineer, GNDTP, Bhatinda to the Chief Engineer,
F     GNDTP, Bhatinda to consider the case of the Sub Fire Officers to grant
      scale of pay on par with Head Clerks and Internal Auditors stating that
      there will not be much financial burden, if the pay scales of Sub Fire
      Officers are revised equal to other categories as only five number of
      posts of Sub Fire Officers exist at GNDTP, Bhatinda and RTP, Ropar.
G     Relying on the said letter dated 25.03.1991 of the Superintendent Engineer,
      GNDTP, Bhatinda, the respondents-Sub Fire Officers submitted various
      representations to the appellant-Board requesting for higher pay scale
      on the ground that the pay scale to the post of Sub Fire Officers in the
      Punjab State Government Department i.e. Fire Protection Department
      is Rs.1800-3200 and therefore, the respondents-Sub Fire Officers
H     working in the appellant-Board are also to be given same scale of pay.
   PUNJAB STATE ELECTRICITY BOARD v. THANA SINGH                               335
                 [R. BANUMATHI, J.]

       4. The respondents-Sub Fire Officers filed CWP No.9294 of 1993          A
stating that the action of the appellant-Board in granting pay scale less
than the State Government employees is illegal, unjustified, discriminatory
and violative of Article 14 of the Constitution of India. According to the
respondents, there is no difference in qualification for recruitment to the
post of Sub Fire Officers between the Board and the State Government
                                                                               B
and therefore, there should not be any difference in the pay scale between
them.
       5. The appellant-Board filed counter affidavit stating that the Board
is not bound to pay the same pay scale to the respondents-Sub Fire
Officers as are given by the Punjab Government to its employees holding
the same post. It was averred that Punjab State Electricity Board is a         C
statutory body constituted under the Electricity Supply Act governed by
its own regulations. It was averred that the respondents-Sub Fire Officers
cannot claim parity with other categories viz. Head Clerks, Head Clerk-
cum-Divisional Accountants, Internal Auditors, etc. because all these
posts belong to different cadre than the cadre of the respondents-Sub          D
Fire Officers as the nature of work, duties, responsibilities and initial
qualifications for recruitment to these posts are different.
       6. The learned Single Judge allowed the writ petition holding that
the Sub Fire Officers are within Group XII that included Head Clerks,
Head Clerk-cum-Divisional Accountants, Internal Auditors, etc.                 E
therefore, Sub Fire Officers cannot be denied same scales of pay when
increased for other three classes of persons within Group XII. However,
the learned Single Judge rejected the respondent’s plea claiming parity
with the employees of the State Government. Observing that the
respondents are to be treated on par with other three classes within
Group XII of the Board, the learned Single Judge allowed the writ petition.    F

       7. The Division Bench of the High Court dismissed the appeal
filed by the appellant-Board holding that there is no basis for differently
treating the Sub Fire Officers included in Group XII. The Division Bench
has referred to the letter dated 25.03.1991 of the Superintendent Engineer,
GNDTP, Bhatinda stating that the cadre of Sub Fire Officers is a small         G
one with limited chances of promotion to the higher posts i.e. Fire Officers
and that by revising the scale of Sub Fire Officers on par with others,
there will not be much financial burden on the Board. Being aggrieved,
the appellant-Board is before us.
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336             SUPREME COURT REPORTS                            [2019] 1 S.C.R.


A            8. Mr. Nidhesh Gupta, learned Senior counsel for the appellant-
      Board has submitted that the respondents-Sub Fire Officers cannot claim
      parity with other categories viz. Head Clerks, Head Clerk-cum-Divisional
      Accountants, Internal Auditors, etc. because all these posts belong to
      different cadre and the mode of recruitment and the nature of duties and
      responsibilities are entirely different. It was submitted that though the
B
      post of Sub Fire Officers is included in Group XII, the nature of duties
      and responsibilities to each post in Group XII are different and the
      respondents-Sub Fire Officers cannot claim parity of pay scales with
      other posts in the same group. It was contended that the learned Single
      Judge erred in saying that merely because the post of Sub Fire Officers
C     is categorised in Group XII, they are to be treated on par with other
      categories of posts in Group XII. It was urged that if the impugned
      judgment is to be sustained, it will have huge financial implications on the
      appellant-Board and the same is not sustainable.
             9. Mr. Jaspal Singh M., learned counsel for the respondents
D     supporting the judgment of the learned Single Judge as well as of the
      Division Bench of the High Court submitted that since the respondents
      are included in Group XII, there cannot be any discrimination in the
      scales of pay. It was submitted that when the scales of pay were
      increased for other three classes of posts within Group XII, similar revision
      of scale of pay ought to have been given to the respondents also and the
E     learned Single Judge as well as the Division Bench rightly ordered the
      parity in scale of pay.
             10. We have carefully considered the submissions and perused
      the impugned judgment and the materials on record. The following points
      arise for consideration in this appeal:-
F
            (i) Whether Sub Fire Officers can claim parity of pay scale with
            pay scale of Head Clerks, Head Clerk-cum-Divisional
            Accountants, Internal Auditors, etc. merely on the ground that
            the post of Sub Fire Officers is categorised in Group XII?

G           (ii) Whether respondents are right in contending that grant of
            different scale of pay to Sub Fire Officers is discrimination and in
            violation of Article 14 of the Constitution of India?
             11. It is fairly well settled that equation of pay scales must be left
      to the Government and on the decision of the experts and the Court
      should not interfere with it. Observing that equation of pay scales of
H
   PUNJAB STATE ELECTRICITY BOARD v. THANA SINGH                               337
                 [R. BANUMATHI, J.]

posts must be left to the Government and the experts, in Steel Authority       A
of India Limited and Others v. Dibyendu Bhattacharya (2011) 11
SCC 122, this Court held as under:-
      “26. In Union of Indiaand Others v.S.L. Dutta and Another
      (1991) 1 SCC 505, Union of Indiaand Others v. N.Y. Apte and
      Others (1998) 6 SCC 741, State of U.P.and Others v. J.P.                 B
      Chaurasia and Others (1989) 1 SCC 121 and Kshetriya Kisan
      Gramin Bankv.D.B. Sharma and Others (2001) 1 SCC 353,
      this Court held that the determination that two posts are equal or
      not, is a job of the Expert Committee and the court should not
      interfere with it unless the decision of the Committee is found to
      be unreasonable or arbitrary or made on extraneous considerations.       C
      More so, it is an executive function to fix the service conditions,
      etc. and lies within the exclusive domain of the rule-making
      authority. (See also T. Venkateswaruluv.Executive Officer,
      Tirumala Tirupathi Devasthanams and Others (2009) 1 SCC
      546.)”                                                                   D
      12. In S.C. Chandra and Others v. State of Jharkhand and
Others (2007) 8 SCC 279, observing that the grant of pay scales is a
purely executive function and the court should not interfere with the
same, this Court held as under:-
      “33. It may be mentioned that granting pay scales is a purely            E
      executive function and hence the court should not interfere with
      the same. It may have a cascading effect creating all kinds of
      problems for the Government and authorities. Hence, the court
      should exercise judicial restraint and not interfere in such executive
      function vide Indian Drugs & Pharmaceuticals Ltd.v. Workmen,
      Indian Drugs & Pharmaceuticals Ltd. (2007) 1 SCC 408.                    F
      ………..
      35. In our opinion fixing pay scales by courts by applying the
      principle of equal pay for equal work upsets the high constitutional
      principle of separation of powers between the three organs of the
      State. Realising this, this Court has in recent years avoided applying   G
      the principle of equal pay for equal work, unless there is complete
      and wholesale identity between the two groups (and there too
      the matter should be sent for examination by an Expert Committee
      appointed by the Government instead of the court itself granting
      higher pay).”
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338               SUPREME COURT REPORTS                             [2019] 1 S.C.R.


A           13. Observing that granting parity in pay scales depends upon the
      comparative evaluation of job and equation of posts, this Court, in SAIL,
      held as under:-
               “30. ……….. the law on the issue can be summarised to the
               effect that parity of pay can be claimed by invoking the provisions
B              of Articles 14 and 39(d) of the Constitution of India by establishing
               that the eligibility, mode of selection/recruitment, nature and quality
               of work and duties and effort, reliability, confidentiality, dexterity,
               functional need and responsibilities and status of both the posts
               are identical. The functions may be the same but the skills and
               responsibilities may be really and substantially different. The other
C              post may not require any higher qualification, seniority or other
               like factors. Granting parity in pay scales depends upon the
               comparative evaluation of job and equation of posts. The person
               claiming parity, must plead necessary averments and prove that
               all things are equal between the posts concerned. Such a complex
D              issue cannot be adjudicated by evaluating the affidavits filed by
               the parties.”
             14. In the light of the above principles, the case of Sub Fire Officers
      in PSEB requires to be examined whether they are entitled to parity in
      pay scales as that of the Head Clerks, Head Clerk-cum-Divisional
E     Accountants, Internal Auditors, etc. PSEB is an autonomous body
      constituted by Notification of the Punjab Government under Section 5 of
      the Electricity Supply Act, 1948 and the services under PSEB are
      governed by the Punjab State Electricity Board (Revised Pay)
      Regulations, 1988. The First Schedule relates to categorisation of various
      groups and revised scales of pay for categories specified thereunder.
F     Group XII as it then stood in the year 1988 contains Sub Fire Officers
      which reads as under:-
           Group-XII : Scale: 1500-30-1560-40-2000-50-2400-60-
      2700-75-2925

G         1.       Int ernal Auditor                     620-1200     1500-2925
          2.       Head C lerk                           -do-         -do-

          3.       Head Cl erk-cum-Divisional            -do-         -do-
                   Accountant
          4.       Sub Fi re Officer                     -do-         -do-
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         PUNJAB STATE ELECTRICITY BOARD v. THANA SINGH                               339
                       [R. BANUMATHI, J.]

            15. In the year 1988, though the post of Sub Fire Officers has           A
      been included in Group XII in one category as that of Head Clerks,
      Head Clerk-cum-Divisional Accountants and Internal Auditors, the nature
      of work, duties, responsibilities and initial qualifications for recruitment
      and manner of recruitment to each post are different since all these
      posts belong to different cadre. The respondents cannot claim as a
                                                                                     B
      matter of right that they should be given the similar pay scale as are
      given to the categories of posts such as Head Clerks, Head Clerk-cum-
      Divisional Accountants and Internal Auditors.
            16. For considering the equation of posts, the following factors
      had been held to be determinative:-
                                                                                     C
            1. The nature and duties of a post;
            2. The responsibilities and powers exercised by the officer holding
                a post, the extent of territorial or other charge held or
                responsibilities discharged;
            3. The minimum qualifications, if any, prescribed for recruitment        D
                to the post; and
            4. The salary of the post (vide Union of India and Another v.
               P.K. Roy and Others AIR 1968 SC 850).
            17. After referring to P.K. Roy’s case, this Court, in SAIL, held
                                                                                     E
      as under:-
            “25. In State of Maharashtraand Another v.Chandrakant
            Anant Kulkarni and Others (1981) 4 SCC 130 and Vice-
            Chancellor, L.N. Mithila Universityv. Dayanand Jha (1986) 3
            SCC 7, a similar view has been reiterated observing that equal
                                                                                     F
            status and nature and responsibilities of the duties attached to the
            two posts have to be taken into consideration for equivalence of
            the post. Similar view has been reiterated in E.P. Royappav. State
            of T.N. and Another (1974) 4 SCC 3 and Sub-Inspector
            Rooplaland Another v.Lt. Governor Through Chief Secretary,
925         Delhi and Others (2000) 1 SCC 644, wherein this Court following          G
            the earlier judgment in P.K. Roy AIR 1968 SC 850 held that the
            salary of the post alone may not be a determining factor, the other
            three criterion should also be fulfilled.”
            18. The duties and nature of work of Head Clerks and Internal
      Auditors are entirely different. Head Clerk works under XEN, Drawing           H
340             SUPREME COURT REPORTS                           [2019] 1 S.C.R.


A     and Disbursement Officer and there is only one Head Clerk in the Division
      Office. Head Clerk is the Head of the establishment in the Divisional
      Office and total work of the establishment is under the control of the
      Head Clerk. Head Clerk also maintains the leave and other miscellaneous
      works for the Sub-divisions and the Division Offices and also discharges
      administrative functions and thus, has more responsibilities. Duty of an
B
      Internal Auditor is to audit the billing of the Revenue Department of the
      Sub-division Office which includes billing of domestic supply to large
      supply. Whereas the duty of the Sub Fire Officer is entirely different
      viz., rush to the spot of emergency along with firefighting equipment
      crew, direct and supervise firefighting and rescue operations, arrange
C     for extra fire fighting equipments, if need be discharge mechanical foam,
      dry chemical powder, etc. and inform the fire pump house for continuous
      running of pumps and also inform Fire Officer/Sr.Xen/Fire and Safety
      regarding incident. Thus, the work performed by the Sub Fire Officer is
      entirely different from the nature of duties performed by the Head Clerks
      and the Internal Auditors.
D
              19. The appellant-Board being an autonomous body governed by
      its own regulations, it was for the Board to classify its employees/posts
      on the basis of qualifications, duties and responsibilities of the posts
      concerned. If the classification has reasonable nexus with the objective
      sought to be achieved, the Board would be justified in prescribing different
E     pay scales. Article 14 of the Constitution of India would be applicable
      only when a discrimination is made out between the persons who are
      similarly situated and not otherwise. It is the duty of an employee seeking
      parity of pay to prove and establish that they have been discriminated.
      In State of Haryana and Another v. Tilak Rajand Others (2003) 6
F     SCC 123, this Court held that “to claim a relief on the basis of equality,
      it is for the claimants to substantiate a clear-cut basis of equivalence
      and a resultant hostile discrimination before becoming eligible to
      claim rights on a par with the other group vis-à-vis an alleged
      discrimination.”
G            20. The person claiming parity must produce material before the
      court to prove that the nature of duties and functions are similar and that
      they are entitled to parity of pay scales. After referring to number of
      judgments and observing that it is the duty of an employee seeking parity
      of pay to prove and establish that he had been discriminated against, this
      Court, in SAIL, held as under:-
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  PUNJAB STATE ELECTRICITY BOARD v. THANA SINGH                               341
                [R. BANUMATHI, J.]

      “22. It is the duty of an employee seeking parity of pay under          A
      Article 39(d) of the Constitution of India to prove and establish
      that he had been discriminated against, as the question of parity
      has to be decided on consideration of various facts and statutory
      rules, etc. The doctrine of “equal pay for equal work” as enshrined
      under Article 39(d) of the Constitution read with Article 14 thereof,
                                                                              B
      cannot be applied in a vacuum. The constitutional scheme
      postulates equal pay for equal work for those who are equally
      placed in all respects. The court must consider the factors like the
      source and mode of recruitment/appointment, the qualifications,
      the nature of work, the value thereof, responsibilities, reliability,
      experience, confidentiality, functional need, etc. In other words,      C
      the equality clause can be invoked in the matter of pay scales
      only when there is wholesome/wholesale identity between the
      holders of two posts. The burden of establishing right and parity
      in employment is only on the person claiming such right. (Vide
      U.P. State Sugar Corpn. Ltd. and Another v. Sant Raj Singh
                                                                              D
      and Others (2006) 9 SCC 82, Union of Indiaand Another v.
      Mahajabeen Akhtar (2008) 1 SCC 368, Union of India v.
      Dineshan K.K (2008) 1 SCC 586, Union of Indiaand Others v.
      Hiranmoy Sen and Others (2008) 1 SCC 630, Official
      Liquidator v. Dayanand and Others (2008) 10 SCC 1, U.P.
      SEBand Another v. Aziz Ahmad (2009) 2 SCC 606 and State of              E
      M.P.and Others v. Ramesh Chandra Bajpai (2009) 13 SCC
      635)”.
        21. Burden of establishing parity in pay scale and employment is
on the person claiming such right. There were neither pleadings nor any
material produced by the respondents to prove that the nature of work         F
performed by the Sub Fire Officers is similar with that of the Head
Clerks and the Internal Auditors to claim parity of pay scale. As pointed
out earlier, the burden lies upon the party who claims parity of pay scale
to prove similarity in duties and responsibilities. In the writ petition,
respondents have only claimed parity of pay scale with those of the
employees working under the Punjab Government which was not                   G
accepted by the learned Single Judge. Determination of parity or disparity
in duties and responsibilities is a complex issue and the same should be
left to the expert body. When the expert body considered revision of pay
for various posts, it did not revise the pay scale of Sub Fire Officers.
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342             SUPREME COURT REPORTS                            [2019] 1 S.C.R.


A     When the expert body has taken such a view, it is not for the courts to
      substitute its views and interfere with the same and take a different
      view.
              22. As pointed out earlier, though the Head Clerks, Head Clerk-
      cum-Divisional Accountants and Internal Auditors were earlier placed
B     in the same group viz. Group XII; but educational qualifications requisite
      for these posts and mode of recruitment are different. Likewise, there is
      no similarity in the work performed by the employees on those posts.
      Only in cases of complete similarity in the nature of work, duties,
      responsibilities and promotional channels, parity of pay scale can be
      claimed. Merely on the ground that Sub Fire Officers are categorised in
C     Group XII along with Head Clerks, Head Clerk-cum-Divisional
      Accountants and Internal Auditors cannot be a ground for seeking parity
      of pay scale. As submitted by the learned Senior counsel for the appellant-
      Board, the nature of work, duties, responsibilities and initial qualification
      for recruitment of each post are entirely different as all these posts
D     belong to different cadre.
              23. That apart, though in the year 1988 there were only four posts
      in Group XII, number of several posts have been subsequently included.
      Vide Finance Circular No.44/89 dated 15.06.1989, seven more posts
      were added in Group XII. Thereafter, vide Finance Circular No.45/89
E     dated 26.06.1989, there was a further increase of seven posts in Group
      XII. The fourteen posts which were added to Group XII are:- Punjabi
      Teacher, Drawing Teacher, Hindi Teacher, D.P.Ed. Teacher, Master/
      Mistress, Science Teacher, Security Inspector, Modeller Divisional Head
      Draftsman, Prosecuting Inspector (now Law Officer), Law Officer
      Grade II, Medical Assistant, Librarian and Fire Officer, etc. At the time
F     of the issuance of order dated 03.10.1990 revising the scale of pay of
      Head Clerks, Head Clerk-cum-Divisional Accountants, Internal Auditors
      etc., there were various posts included in Group XII. For all these posts,
      source and mode of recruitment, qualifications and nature of work are
      entirely different. If the contention of the Sub Fire Officers for parity of
G     pay scale with pay scale of Head Clerks, Head Clerk-cum-Divisional
      Accountants and Internal Auditors is accepted, such parity of scale of
      pay may have to be extended to all other posts in Group XII which
      would involve huge financial repercussion on the finance of the Board
      which is a service-oriented institution. The High Court, in our view, erred
      in not keeping in view the financial consequences of the direction to give
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   PUNJAB STATE ELECTRICITY BOARD v. THANA SINGH                                343
                 [R. BANUMATHI, J.]

parity of pay scale to the Sub Fire Officers. As held in Union of India         A
and Another v. Manik Lal Banerjee (2006) 9 SCC 643, “it is now a
well settled principle of law that financial implication is a relevant
factor for accepting the revision of pay.”
       24. Before the learned Single Judge, the respondents relied upon
the letter written by the Superintendent Engineer, GNDTP, Bhatinda to           B
the Chief Engineer, GNDTP, Bhatinda dated 25.03.1991 to consider the
request of Sub Fire Officers for parity of pay scale with pay scale of
Head Clerks, Head Clerk-cum-Divisional Accountants and Internal
Auditors. As rightly contended by the appellant-Board, the letter was
written only on the ground that there would not be much financial burden.
But the said letter does not indicate any parity of nature of work,             C
responsibilities, functional need, etc. The said letter of the Superintendent
Engineer, GNDTP, Bhatinda also did not take note of other various
categories of posts included in Group XII. Referring to the said letter
dated 25.03.1991 of the Superintendent Engineer, GNDTP, Bhatinda,
the learned Single Judge observed that the plea of the respondents for          D
parity of pay scale was supported by the Superintendent Engineer. The
learned Single Judge did not keep in view the well factors like source,
mode of recruitment, nature of work, etc. for the post of Sub Fire Officers
and the Head Clerks, Head Clerk-cum-Divisional Accountants and
Internal Auditors.
                                                                                E
       25. In the writ petition, the respondents have taken the plea that
they are entitled to the scale of pay on par with the employees of the
Punjab Government in parity of the wages. Nature of work performed
by those in the service of Punjab Government are different from those
in service of the Board, the learned Single Judge rightly refused to accept
the plea of the respondents claiming parity with the employees of the           F
State Government.
       26. The learned Single Judge, however, proceeded under the
erroneous footing that merely because Sub Fire Officers were
categorised in Group XII, they were entitled parity of scale of pay with
pay scale of Head Clerks, Head Clerk-cum-Divisional Accountants and             G
Internal Auditors. Inclusion of posts of Sub Fire Officers in Group XII
may not be a determinative factor to hold that the Sub Fire Officers are
equal with Head Clerks, Head Clerk-cum-Divisional Accountants, and
Internal Auditors. Mere difference in pay scale does not always amount
to discrimination; it depends upon the mode of selection/recruitment,           H
344             SUPREME COURT REPORTS                           [2019] 1 S.C.R.


A     nature, quality of work and duties and that the status of both the posts
      are identical. Observing that it is not always impermissible to provide
      two different pay scales in the same cadre, this Court, in SAIL, held as
      under:-
            “29. It is a settled legal proposition that it is not always
B           impermissible to provide two different pay scales in the same
            cadre on the basis of selection based on merit with due regard to
            experience and seniority. (Vide State of U.P. and Others v. J.P.
            Chaurasia and Others (1989) 1 SCC 121 and Mewa Ram
            Kanojia v. All India Institute of Medical Sciences and Others
            (1989) 2 SCC 235.) “Non-uniformities would not in all events
C           violate Article 14.” Thus, a mere difference does not always
            amount to discrimination. (Vide Madhu Kishwarand Others v.
            State of Bihar and Others (1996) 5 SCC 125, Associate Banks
            Officers’ Assn. v. SBI and Others (1998) 1 SCC 428 and Official
            Liquidator v. Dayanand and Others (2008) 10 SCC 1)”.
D            27. Respondents have not produced any material to show that
      there is any similarity/identity between the posts of Sub Fire Officers
      and the Head Clerks, Head Clerk-cum-Divisional Accountants and
      Internal Auditors in terms of the nature of duties, responsibilities,
      qualifications and mode of recruitment etc. to apply the principle of parity
E     of pay scale. The learned Single Judge did not keep in view that the
      nature of duties and responsibilities performed by the Sub Fire Officers
      are different and parity cannot be claimed merely on the ground that
      they are categorised in one group. The judgment of the learned Single
      Judge and the impugned judgment of the Division Bench cannot be
      sustained and are liable to be set aside.
F
             28. In the result, the impugned judgment dated 28.09.2010 passed
      by the High Court of Punjab and Haryana at Chandigarh in LPA No.713
      of 2010 is set aside and this appeal is allowed. Pursuant to the interim
      order of the Supreme Court, if any amount over and above the salary
      payable has been paid, the same may not be recovered from the
G     respondents and other Sub Fire Officers.


      Divya Pandey                                                  Appeal allowed.



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