STATE OF WEST BENGAL vs RABINDRA NATH SENGUPTA .

The Supreme Court upheld the provisions of the West Bengal Service (Revision of Pay and Allowance) Rules, 1990, specifically regarding House Rent Allowance (HRA) under which government employees are entitled to 15% of their basic pay, capped at Rs. 800 per month. The Court ruled that the HRA does not require employees to produce rent receipts but must provide a certificate of incurring rental expenditure. The judgment of the Calcutta High Court was set aside, affirming the legality of the ROPA Rules and the HRA provisions therein.