The petitioner, an officers’ organization, challenged the constitutional validity of the amendment made to section 17(2) by the Finance Act, 2007, which took effect from 1-4-2002. As similar challenges by other associations of nationalized banks were already pending at the Principal Seat of the High Court, the Court accepted the submission that the petitioners were similarly situated. The High Court, therefore, disposed of the petition by observing that the adjudication in the other similar writ petitions would govern the rights of the parties in the present case.