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Calcutta HC Grants Pay Parity to Municipal Tax Collectors Under Equal Pay Doctrine

Case Law Details

TaxGuru Citation
2026 taxguru.in 10524
Case Name
Nimai Biswas and others Vs Chief Secretary and others (Calcutta High Court)
Date of Judgement/Order
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Nimai Biswas and others Vs Chief Secretary and others (Calcutta High Court)

The Calcutta High Court allowed a writ petition seeking pay parity between Tax Collectors of the Port Blair Municipal Council and Tally Clerks under the Port Management Board, Andaman and Nicobar Administration. A Coordinate Bench, by order dated 19.03.2021 in WPA/106/2019, had held that the Tax Collectors performed the same nature of work as the Tally Clerks, whose pay was admittedly higher.

That decision was upheld by a Division Bench on 30.01.2024 in MAT/36/2023. The Administration opposed parity, contending that the Tax Collectors’ work differed from that of Tally Clerks. However, the Court noted the respondents’ admission in their affidavit that the Tally Clerks performed the same duties and had similar qualifications as the petitioners, while parity was opposed on the ground that there was no formal administrative approval.

Applying the doctrine of equal pay for equal work, the Court directed the respondents to bring the Tax Collectors’ salary, pay and emoluments at par with those of the Tally Clerks. The parity was made effective from 19.03.2021. The revised pay was to be communicated within 30 days, and salary arrears from 2021 were directed to be paid within two months of communication of the order. The writ petition was accordingly allowed.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,990

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