UNION OF INDIA & ORS. vs L.V. VISHWANATHAN ETC.

The Supreme Court held that the term 'emoluments' for pension calculation under the CCS (Pensions) Rules, 1972 includes deputation allowance as it was treated as special pay by the Government of India. The Court clarified that the modifications introduced post-Fourth Central Pay Commission, which redefined 'emoluments' to mean basic pay only, cannot be applied retrospectively to adversely affect the rights of the respondents who had opted for the earlier definition. The appeals were allowed, affirming the inclusion of deputation allowance in the pension calculation.