The Institute Of Chartered Accountants ... vs J.R. William Singh

The Supreme Court upheld the High Court's decision to grant the respondent the pay scale and designation of a Section Officer from 05.03.1993 and an Executive Officer from 05.03.2002 under the Time-Bound Promotion Scheme, emphasizing that the respondent was entitled to these benefits despite having superannuated. The Court clarified that the Time-Bound Promotion Scheme applies to all categories of employees, not just those specified in the initial settlement. The Court ordered the appellant to pay the arrears of salary and emoluments accordingly.