Does resignation under Rule 26 of the CCS Pension Rules, 1972, automatically forfeit pensionary benefits while preserving gratuity and leave encashment rights?

 

Summary

Category Data
Court Supreme Court of India
Case Number C.A. No.-014660-014660 – 2025
Diary Number 7615/2023
Judge Name HON’BLE MR. JUSTICE RAJESH BINDAL
Bench HON’BLE MR. JUSTICE RAJESH BINDAL; HON’BLE MR. JUSTICE MANMOHAN
Precedent Value Binding authority
Overrules / Affirms Affirms that resignation leads to forfeiture of pensionary benefits under Rule 26 CCS Pension Rules
Type of Law Administrative / Service Law
Questions of Law
  • Whether resignation under Rule 26 CCS Pension Rules entails forfeiture of past service and pensionary benefits
  • Whether gratuity is payable under Section 4 of the Payment of Gratuity Act, 1972
  • Whether leave encashment is payable on resignation
Ratio Decidendi

The Court held that resignation accepted under Rule 26 of the Central Civil Services (Pension) Rules, 1972, entails forfeiture of past service and precludes entitlement to pension, distinguishing resignation from voluntary retirement per BSES Yamuna Power Ltd.

However, gratuity under Section 4 of the Payment of Gratuity Act, 1972 is payable after five years of service, and leave encashment is payable on termination, absent any contractual bar. Legal heirs are entitled to gratuity and leave encashment but not family pension.

Judgments Relied Upon
  • Reserve Bank of India v. Cecil Dennis Solomon & Anr. (2004) 9 SCC 461
  • Shashikala Devi v. Central Bank of India & Ors. (2014) 16 SCC 260
  • BSES Yamuna Power Ltd v. Ghanshyam Chand Sharma & Anr. (2020) 3 SCC 346
  • Shanti Devi v. Delhi Transport Corporation (W.P.(C) No. 4871/2010, 15.10.2012)
  • Ram Kishan v. Delhi Transport Corporation (W.P.(C) No. 2627/2015, 17.03.2015)
  • Raj Kumar v. Union of India & Ors. (2017 SCC OnLine Del 10877)
Logic / Jurisprudence / Authorities Relied Upon by the Court
  • Application of Rule 26 (forfeiture on resignation), Rules 36, 48, 48-A (pension eligibility) of CCS Pension Rules, 1972
  • Section 4 Payment of Gratuity Act, 1972
  • Distinction between resignation and voluntary retirement
  • Adherence to BSES Yamuna Power Ltd reasoning
Facts as Summarised by the Court

Deceased joined Corporation in 1985; opted new pension scheme (1992); resigned 07.08.2014 (accepted 19.09.2014); withdrawal request declined 28.04.2015; sought pension, gratuity, leave encashment 15.10.2015; respondent granted only provident fund; Tribunal (2018) and High Court (2022) dismissed claims.

Practical Impact

Category Impact
Binding On All subordinate courts and tribunals dealing with pension disputes
Persuasive For High Courts
Follows BSES Yamuna Power Ltd v. Ghanshyam Chand Sharma & Anr. (2020)

What’s New / What Lawyers Should Note

  • Confirms that resignation under Rule 26 CCS Pension Rules, 1972, forfeits past service and precludes pension entitlement.
  • Reinforces the distinction between resignation and voluntary retirement for pension purposes.
  • Clarifies that gratuity under Section 4 of the Payment of Gratuity Act, 1972 remains payable after five years of service, even on resignation.
  • Confirms entitlement to leave encashment on termination in absence of any contractual prohibition.
  • Affirms and applies BSES Yamuna Power Ltd as binding precedent.

Summary of Legal Reasoning

  1. Rule 26 CCS Pension Rules mandates forfeiture of past service on resignation; resignation accepted by authority ends service.
  2. Rules 36, 48, 48-A govern pension entitlement only on retirement or voluntary retirement; not triggered by resignation.
  3. Distinguished between resignation and voluntary retirement per BSES Yamuna Power Ltd (2020).
  4. Section 4 Payment of Gratuity Act, 1972 entitles employee (or heirs) to gratuity after five years, irrespective of resignation.
  5. No exemption notification under Section 5 of the Gratuity Act; gratuity must be paid.
  6. Leave encashment payable by admission of respondent’s counsel; directed to be paid.

Arguments by the Parties

Petitioner

  • The resignation letter’s wording should be construed as voluntary retirement.
  • Deceased had over 20 years’ service; entitled to pension under Rule 48-A CCS Pension Rules.
  • Entitled to gratuity under Section 4 Payment of Gratuity Act, 1972.
  • Entitled to leave encashment.

Respondent

  • Rule 26 CCS Pension Rules clearly forfeits past service on resignation.
  • Withdrawal of resignation was declined; service terminated.
  • Pensionary benefits cannot be claimed post-resignation.
  • Gratuity might not be payable under pension rules.
  • Leave encashment admitted as payable.

Factual Background

The deceased was appointed as a conductor in 1985 and opted into a new pension scheme in 1992. He resigned on 07 August 2014 (accepted 19 September 2014); his request to withdraw the resignation was declined in April 2015. He applied for pension, gratuity, and leave encashment in October 2015, but the respondent granted only provident fund. The Tribunal (September 2018) and the High Court (December 2022) dismissed his claims. The appeal to the Supreme Court followed.

Statutory Analysis

Central Civil Services (Pension) Rules, 1972

  • Rule 26: Resignation entails forfeiture of past service.
  • Rule 36: Pension granted only on retirement per Rules 48/48-A.
  • Rule 48: Retirement pension after 30 years.
  • Rule 48-A: Voluntary retirement pension after 20 years (subject to notice).

Payment of Gratuity Act, 1972

  • Section 4: Gratuity payable on termination after five years, including resignation or death.
  • Section 5: No exemption for the Corporation.

Alert Indicators

  • ✔ Precedent Followed – Affirms BSES Yamuna Power Ltd’s distinction between resignation and voluntary retirement and the forfeiture rule under CCS Pension Rules.

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