“20. From a conjoint reading of the provisions of the Revised Pay Rules, 2017, more particularly, Rule 1, Rule 2, Rule 4[a] and Rule 32[1][a] & [b] together, this Court is of the unhesitant view that the petitioner who was in service on 31.03.2016 and who retired from service on reaching the age of superannuation also on 31.03.2016, cannot be categorized and bracketed in the category of existing pensioner on 31.03.2016 as he acquired the status of pensioner only on and from 01.04.2016. In such view of the matter, the benefits under the Revised Pay Rules, 2017 cannot be worked out by resorting to Rule 32[1][a] & [b] of the Revised Pay Rules, 2017 but his entitlements are to be worked out in terms of the provisions laid down in Rule 4[a] of the Revised Pay Rules, 2017. Rule 4[a] has made the revised pay structure [Pay Band with Grade Pay] applicable to an employee who was in service on 31.03.2016 and the petitioner falls in that category of employee. Therefore, this Court is of the view that the respondent authorities shall have to work out the entitlements of the petitioner as pensioner under different heads like pension, Commuted Value of Pension [C.V.P.], Death – cum- Retirement Gratuity, leave encashment benefits, etc. and if after such exercise, the petitioner is found entitled for an enhanced amount that what had been worked out by the Office Order no. ASEB/PLT/438/1979/268 dated 31.03.2016 and/or by any exercise by resorting Rule 32[1][a]&[b] of the Revised Pay Rules, 2017, the same should be disbursed to the petitioner in an expeditious manner. It is observed that the entire exercise shall be undertaken and completed within 6 [six] weeks from the date of submission of a certified copy of this order by the petitioner at the office of the respondent no. 2.”