Section 18(1) in The U.P. Co-Operative and Panchayat Audit Service Rules, 1979
(1)On the occurrence of substantive vacancies the Governor shall make appointments to the various posts in the cadre of the Service by taking candidates from the lists prepared under rule 14 or rule 17, as the case may be, in the order in which their names appear in the list:Provided that when selection for direct recruitment and for promotion in the case of the posts of Regional Audit Officer has been made simultaneously, appointments shall as far as possible, be made by taking the candidates alternately from the lists prepared under rule 14 and rule 17, the first name being taken from the list of the promoted candidates.
