9. Here, it is apparent that the office of the Accountant General, Mumbai has correctly interpreted afore-quoted remarks and has accordingly fixed basic pension of concerned pensioners after accepting minimum wage at Rs.14,940/-. However, the Office of the Accountant General, Nagpur appears to have adopted different policy. In scale of Rs. 12000-420-18300, if a person is fixed at stage of Rs. 12000/, in five years he would reach stage of 14,100/. He would be required to earn two more increments of Rs. 420/ each to earn his wages at rs. 14,940/. Thus normally after 7 years that stage can be achieved. The stipulation or remark mandates that after 5 years in selection grade, the lecturer has to get Rs.14,940/- therefore can be adhered to if one is fixed at Rs. 12,840/- on 1.1.1996. This grant of two advance increments is not expressly mentioned anywhere & that does not appear to be the spirit of the “remark”. Words “scale” & “grade” employed therein do not convey same concept. Thus “remark” puts emphasis on completion of 5 years in selection grade & eligibility to receive Rs.14,940/ in pay-scale at said completion. Putting in 5 years service in revised scale of Rs.12000-420-18300 is not envisaged or expected at all. Hence, date 1.1.1996 on which revised pay structure comes into force is not significant at all.