3.It is the case of the respondent that he was initially appointed as part time Panchayat Assistant with effect from 11.10.1982 in Puduchatram Panchayat Union. Thereafter, the respondent was appointed as Junior Assistant on 25.11.1999 and subsequently, retired on 31.03.2008 as Assistant, Panchayat Union, Puduchatram. The State Government issued a Government Order in G.O.Ms.No.77, dated 12.07.2013, modifying the guidelines issued in G.O.Ms.No.39, Rural Development Department and Panchayat Raj, dated 13.06.2011, to the effect that the services rendered by part time Panchayat Clerk, Panchayat Assistant Grade-I & II, who worked in part time post, shall not be taken into account for the purpose of pension. After the retirement of the respondent, his Pay Drawing Officer, namely, the Block Development Officer, Puduchatram, Namakkal District, sent pension proposal to the Accountant General of Tamil Nadu, to count his 50% of services from 11.10.1982 to 24.11.1999 when he was working as part time Panchayat Clerk and thereafter, full time services from 25.11.1999 to 31.03.2008. The 3rd appellant has calculated the qualifying services as 8 years 4 months 7 days and declined to take into consideration the services rendered by the respondent as part time Panchayat Assistant. The 3rd appellant has taken 50% of the services from 01.01.1991 to 24.11.1999 and full time services from 25.11.1999 to