7 . Having regard to the submission made by the learned Senior Additional Government Advocate, it is seen that in the affidavit-in-opposition, the respondent Nos. 1, 2 & 3 have not denied their liability, but they have taken a plea of financial crisis. In the light of admission of dues by the respondent Nos. 1, 2 & 3, this Court is of the considered opinion that as the respondents No. 5 and 6 gave an option to the petitioners to accept their retirement under the Special Voluntary Retirement Scheme2018, pursuant to which the petitioners had submitted their applications, which was approved and accepted by the respondent Nos. 5 and 6 by way of order dated 06.11.2018, the respondent Nos. 5 and 6 cannot be permitted to escape the liability of paying the retirement benefits of the petitioners herein merely on the plea of financial crisis suffered by the respondent Nos. 5 and 6. Under such circumstances, the Court has no option but to direct the respondent Nos. 5 and 6 being the APIDFCL (Respondent No. 5) and APDPHCL (Respondent No. 6) to make payment of the retirement benefits of the petitioners herein within an outer limit of 3(three) months from the date of the receipt of the certified copy of this order. The petitioners shall provide their Bank account and Bank particulars to the respondent Nos. 5 & 6 so that they can transfer funds directly to the bank account of the petitioners.