“24. Forwarding the papers to the Directorate of Education, Govt. of NCT of Delhi by the petitioner was also not dependent upon exercising any option in terms of office memorandum dated 29th August, 1984 which was adopted by the Municipal Corporation of Delhi/petitioner on 1st May, 1987 retrospectively from 29th August, 1984. No option from the respondent was required for forwarding the appropriate papers of the respondent reflecting the period of service with the State Govt. and period of service after absorption with the Municipal Corporation of Delhi by the petitioner to the Directorate, Govt. of NCT. Option as contemplated under Office Memorandum dated 29th August, 1984 and resolution of petitioner was either to retain the retiral benefits received from earlier employer or to surrender the retiral benefits received with interest to the employer where the employee was absorbed so as to receive retiral benefits of combined period of service. The respondent No.1 though had not received any retiral benefits from Government of U.P and therefore in his case he was not liable to surrender any retiral benefits after exercising his option. Respondent however, had exercised the option on 20th November, 1984 to receive retiral benefits on the basis of combined service i.e service with the Government of U.P and service with petitioner. No rational reason has been canvassed as to why such an option could not to be considered, especially, since the office memorandum dated 29th August, 1984 which was adopted by the petitioner on 1st May, 1987 was adopted retrospectively from 29th August, 1984. If the resolution was adopted retrospectively, then, anything done pursuant to the resolution dated 29th August, 1984 would also be ratified and shall become