D.D. SURI vs UNION OF INDIA AND ANR.

The Supreme Court examined the applicability of the 'N' formula under the Indian Administrative Service (Regulation of Seniority) Rules, 1954, and clarified that 'pay' for determining 'completed years of actual experience' does not include lodging allowances and Calcutta compensatory allowance, thus not violating Articles 14 and 16 of the Constitution. The Court upheld the Ministry of Home Affairs' decision to fix the appellant's year of allotment as 1944 based on the calculated experience. The judgment reinforced the interpretation of seniority rules and the calculation of pay under Fundamental Rules.