As per case facts, West Bengal employees sought Dearness Allowance (DA) arrears, arguing salary erosion due to inflation. After the State Pay Commission recommendations and ROPA Rules 2009, the State ... issued memoranda deviating from DA calculation linked to the All-India Consumer Price Index (AICPI), which was implicitly adopted in the ROPA Rules. Earlier, the Tribunal denied DA as a legal right, but the High Court in Round One reversed this, recognizing it as an enforceable right and remanding the matter. In Round Two, the High Court affirmed DA as a statutory right and a facet of Article 21, directing payment of arrears. The State appealed to the Supreme Court. The question arose whether the State could deviate from its own ROPA Rules regarding DA calculation using AICPI and if financial difficulty justified non-payment. Finally, the Supreme Court partly allowed the appeals, confirming DA as a legally enforceable right based on AICPI as incorporated in ROPA Rules. It rejected financial inability as a defense and held subsequent memoranda deviating from ROPA Rules were an improper exercise of power. The Court also clarified that employees are not entitled to DA twice yearly as it's not in the ROPA Rules. A Committee was formed to finalize arrears payment for 2008-2019.