As per case facts, employees of Burn Standard Company Limited, who took voluntary retirement in 2002 after the company faced financial distress, sought benefits of a revised pay scale effective ... from January 1, 1997. Despite a government policy for pay revision and prior judicial recognition of their entitlement, the company implemented the revised scale prospectively from October 1, 2010, only for existing employees, and officers who took VRS in the same year received the benefits retrospectively. The question arose whether these ex-employees are entitled to the revised pay scale from January 1, 1997, and if the company's prospective implementation and discriminatory treatment were lawful. Finally, the Court ruled that the petitioners have a vested right to the revised pay scale from January 1, 1997, and consequential retiral benefits, holding that VRS does not extinguish accrued rights, and denying benefits to ex-employees while granting them to officers amounted to arbitrary discrimination, especially given available funds. The respondents were directed to recalculate and disburse the arrears.