JUDGEMENT
Deepa Sharma, J. -
(1.)In this appeal the appellant has impugned the order of the Single Judge dated 01.08.2012.
(2.)The brief facts of the case are that the appellant is an autonomous non -profit organization, registered with the Registrar of Societies on 05.04.1976 and was established with the joint initiative of Ministry of Finance (hereinafter referred to as 'MOF') and Planning Commission to carry out research and training activities in the areas of public finance and policy, public expenditure, budgetary control etc. A Memo of Understanding (MOU) dated 09.03.1988 was executed between MOF and the appellant. Under the MOU, the Central Government was to be represented by the Finance Secretary, Secretary (Revenue) and the Secretary, Planning Commission. The Chief Economic Advisor, Ministry of Finance and the Chairman, CBDT and the Chairman, CEBC were to be permanent invitees. Under the MOU the appellant was required to follow the Central Government's Rules relating to service conditions and pay and allowances for its non -professional core -staff and no revision in the scales of pay and allowances in respect of core staff was permissible except with the approval of the Ministry of Finance.
(3.)At the time, when appellant society was formulated and registered, the pay scale of Assistants and Stenographers was fixed at Rs. 450 -800 although the pay scale of Stenographer/Assistants of Central Secretariat Service (CSS) was fixed at Rs. 425 -800 after the 3rd Pay Commission Report. After the 4th Pay Commission recommendations, the appellant adopted the scale of CSS fixed at Rs. 1400 -2600 for the Assistants and Stenographers with effect from 01.01.1986. Subsequently, by OM 31.07.1990 the scale of Stenographers/Assistants of CSS was increased to Rs. 1640 -2900. In terms of the MOU the appellant did not bring the scale of respondents at par with that of Central Government employees. They consequently raised an industrial dispute demanding the corresponding increase in their pay scale. A reference was made to Industrial Tribunal by the appropriate government's order dated 09.09.1997. The following were the terms of reference:
"Whether the Assistants and Stenographers of National Institute of Public Finance and Policy are entitled to fitment in the grade of Rs. 1640 -2900 and revised D.A. and if so, what directions are necessary in this respect -
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