2025:JHHC:31936 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI WP(S) No.5789 of 2025 ----- Abdesh Kumar Singh, son of late Bhola Nath Singh, resident of village House No. 17, Ward No. 12, near Tapowan School, Satsang Nagar, Deoghar, PO and PS Deoghar, District Deoghar … Petitioner(s). Versus 1.The State of Jharkhand 2.The Commissioner cum Secretary, Commercial Taxes Department, Jharkhand, Ranchi, Project Building, PO and District Dhurwa, District Ranchi 3.The Joint Commissioner, Commercial Taxes Department, Jharkhand, Ranchi, Project Building, PO and District Dhurwa, District Ranchi 4.The Deputy Commissioner, Commercial Taxed Department, PO, PS and District Deoghar … Respondent(s). CORAM : SRI ANANDA SEN, J. ------ For the Petitioner(s) : Mr. Ranjan Kumar Singh, Advocate Mr. Pramod Kr. Jha, Advocate For the State : Mr. Amit Kumar, SC Mines-II …...... 06 /15.10.2025: Heard the parties. 2. It is the case of the petitioner that the petitioner has served the Department of Commercial Taxes from March 1980. He superannuated on 31.01.2017. It is also admitted that the petitioner has received all his post retiral benefits. The only grievance of the petitioner is that he was not considered for grant of benefit of ACP/MACP on the ground that his services were not confirmed. 3. When the petitioner has served for more than 37 years and has been paid all his post retiral benefits, it is surprising as to why the petitioner can be deprived of the benefit of ACP/MACP only on the ground that his service is not confirmed. This action of the State cannot be accepted by this Court. A person who has given his 37 years for the State and the State has paid the retiral benefits also, he cannot be deprived of the benefits of ACP/MACP. 4. Thus, I direct the Commissioner-cum-Secretary, Commercial Taxes Department to consider the case of the 2025:JHHC:31936 2 petitioner regarding ACP/MACP and grant of the same to the petitioner. After grant of ACP/MACP the retiral benefits of the petitioner should be revised immediately. Any plea that the post against which the petitioner was working was not sanctioned cannot come in the way of grant of ACP/MACP especially in view of the fact that the petitioner has superannuated and after superannuation his entire retiral benefits have been paid and he is getting his pension also. If there was no post against which the petitioner was working then for the purpose of his benefits supernummary post be created. 5. The entire process should be concluded within 12 weeks from the date of receipt of the copy of this order by the Commissioner-cum-Secretary, Commercial Taxes Department. 6. With the aforesaid observation and direction, this writ petition is disposed of. (ANANDA SEN, J.) 15.10.2025 Tanuj/CP-2