Based on the aforesaid judgment dated which the State Government accepted a clarificatory Government Order dated was issued Under the Government Order dated even for employees who had retired prior ... to dearness allowance actually drawn by them at the time of their retirement would be taken as dearness pay for purposes of calculating pension For employees retiring between and dearness allowance upto the level obtaining in December would be taken into consideration as dearness pay for determining pension and gratuity It is therefore submitted that dearness allowance became a component of pension for all employees who had retired upto