IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 24822 of 2024 – JUDGMENT DATED 28.04.2025.
click : 02.05.2025 AP HIGH COURT DISMISS WP ON COMMUTATION
OPERARTIVE PORTION :
35. The fact that even after 15 years, receipt of a lump sum amount by a pensioner if invested rightly earns better returns as compared to receiving full pension on a monthly basis, goes to show that the scheme framed by the Government, even when it envisages restoration of full pension upon completion of 15 years, is not detrimental to the interest of the petitioner. Moreover, whereas the pensioner is liable to pay income tax on the monthly pension which he receives at the end of the year, the amount if paid in lump sum upon commutation is not liable to be taxed at all.
36. All these factors persuade us to hold that the impugned rule does not suffer from any perversity or arbitrariness.
