“E. That a perusal of the Regulations at Annexure A- 2 would show that these are statutory in nature as these have been issued under that the Electricity (Supply) Act, 1948. It appears that for revising the pay of applicants, initially the respondent Board relied on clarification dated 23.6.1998, Annexure A-15 herewith. According to clarification No.3 the increments earned in the existing pay scale are to be counted from Rs.3500/- and not from Rs.3000/-. It is submitted that clarification at Annexure A-15 is not in the nature of an amendment to the Regulations at Annexure A-2. The clarification at Annexure A-15 is only in the nature of executive instructions, which cannot have the effect of modifying the Regulations at Annexure A-2 which are statutory in character. Moreover, clarification can be of something which is not clear. The Regulations at Annexure A-2, which have been sought to be clarified vide clarification at Annexure A-15 do not admit of any ambiguity, which may warrant any clarification. The situation envisaged by the proviso referred to supra, clearly mentions the benefit of increments to be granted keeping in view the stage in which an employee may be drawing salary in the existing pay scale. It does not refer to the manner in which a person might have reached at a particular stage in the existing pay scale. Thereafter, to say that pay for the purpose of counting increments in the existing scale is to be taken into account from Rs.3500/- and not from 3000/- in the existing scale of Rs.3000-5600/- is tantamount to saying that for the purpose of revised pay scales, the scale of Rs.3000-5600/is to be read as 3500-5600/-. This is in substance a statement that the pay scale gets modified or repealed to the extent stated in the impugned clarification. This is an absurd