Central Administrative Tribunal - Ernakulam
Hema T M vs The Comptroller And Auditor General Of ... on 12 April, 2024
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CENTRAL ADMINISTRATIVE TRIBUNAL
ERNAKULAM BENCH
Original Application No.180/00753/2019
Friday this the 12th day of April 2024
CO RAM:
HON'BLE Mr.JUSTICE K.HARIPAL, JUDICIAL MEMBER
HON'BLE Mr.K.V.EAPEN, ADMINISTRATIVE MEMBER
1. Hema.T.M.,
Aged 48 years,
W/o.Dr. CHS Mani,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at TC No.37/1777-1. WSRA 6,
West Street, Fort, Thiruvananthapuram -695 023.
2. V. Deepthi Dev,
Aged 46 years,
W/o.Sreeny.P,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Indeevaram, SRA 203,
TC 6/1989(1) Elipode, Thirumala.P.O,
Thiruvanathapuram-695 006.
3. Vijayalakshmi S.K,
Aged 52 years,
W/o.Sreekumar. A.V,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Srelakshmi, SNRA 30,
Near SAP Camp, Perrorkada,
Thiruvanathapuram - 695 005.
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4. Manju. R,
Aged 43 years,
W/o.Ravikrishnan R.S,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at T.C. 50/360(4), Krishnendu,
Maruthoorkadavu, Karamana P.O,
Thiruvanathapuram - 695 002.
5. R. Usha (No.2),
Aged 52 years,
W/o.Chandran.K,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Brindavan, House No. 89,
II Cross, Sree Nagar, Vallakadavu P.O,
Thiruvanathapuram - 695 008.
6. Saji. T,
Aged 48 years,
S/o.M. Thulasidas,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at TC 3/630(1), Muttada.P.O,
Thiruvanathapuram - 695 025.
7. Vijayan.M.T,
Aged 52 years,
S/o.T. Kunhiraman Nambiar,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Sreeshambaram,
Vengeri.P.O, Kozhikode - 673 010.
-3-
8. Padmakumar.S.V,
Aged 54 years,
S/o.K.Velayudhan Pillai,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Valiya veedu,
Dhanuvachapuram,
Thiruvanathapuram - 695 503.
9. Ajith Kumar.C,
Aged 51 years,
S/o.Chandrasekharan Nair,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Chandralayam,
Attukal, Manacaud,
Thiruvanathapuram - 695 009.
10. Laila.P.V,
Aged 57 years,
W/o.S. Harinarayanan,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at TC 29/744(2),
Elankumvilakam, Palkulangara,
Thiruvanathapuram - 695 024.
11. Jessy Jacob,
Aged 51 years,
W/o.Jacob Thomas,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E)
Kerala, Thiruvanathapuram-695 001.
Residing at SRA 51, Sastha Nagar,
Pangode, Thiruvanathapuram - 695 006.
-4-
12. Mini.V,
Aged 50 years,
W/o.G.P Jayachandrakumar,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at TC19/2194(5),
GDRA 16, Mudavanmughal,
Thiruvanathapuram - 695 012.
13. Snehalatha.M,
Aged 57 years,
W/o.Vijayan.P,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Devikripa,
Chenchery, Nalanchira P.O,
Thiruvanathapuram - 695 015.
14. Geetha Prasanth,
Aged 52 years,
W/o.Prasanth.B,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Koippallil House,
Kandachira, Perinad, Kollam-691 601
15. Jessamma Joseph,
Aged 56 years,
W/o.Mathews Zacharias,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Madakacheril House,
TC 50/2048, Punnakkamukal,
Aramada P.O, Thiruvanathapuram - 695 032.
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16. Sobha Kumar B,
Aged 51 years,
W/o.Kumar.H.V,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram-695 001.
Residing at SRA 130, Sastha Nagar,
Sivan koil, Street, Karamana,
Thiruvanathapuram - 695 002.
17. B. Santhosh Kumar,
Aged 56 years,
S/o.Balakrishna Pillai,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Karthika, NRA 98, Cheruthanckal,
Nemom P.O., Thiruvanathapuram - 695 020.
18. Susan Abraham,
Aged 54 years,
W/o.Abraham Vargheese,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at VRA B- 24, TC XV/2043,
Ganapathy Kovil Lane, Vazhuthakkad,
Thiruvanathapuram - 695 032.
19. Beena.P.R,
Aged 52 years,
W/o.Madhu.A.N,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at E-30 (B), Varnam, TC8/1174/20,
Mythri Nagar, Valiyavila, Thirumala P.O,
Thiruvanathapuram -.695 006.
-6-
20. Anitha.S.V,
Aged 52 years,
W/o.Sunil Kumar,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at TC 18/1106(3), Amritha,
TRA 52, Tagore Road, Thrikkannapuram,
Thiruvanathapuram - 695 032.
21. Lakshmi.R,
Aged 52 years,
W/o.Vasan.S.S,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at 13D, Artech Deepam,
Thoppil Lane, Anayara,
Thiruvanathapuram - 695 029.
22. Suma.A.S,
Aged 51 years,
W/o.D. Ramarajan,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at RASUVI, Near CSI Church,
Powdikonam, Thiruvanathapuram - 695 587.
23. Jolikutty Sebastian,
Aged 55 years,
W/o.Anil P.Cherian,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at SRA 21, TC 33/1683(1),
Souparnika Gardens, Nethaji Road,
Vattiyoorkavu, Thiruvanathapuram - 695 013.
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24. Lekha C. Kurup,
Aged 50 years,
W/o.Jyothish Kumar R,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Sree Vihar, TC 36/374,
Palkulangara P.O, Thiruvanathapuram 695 024.
25. Ambili. S,
Aged 46 years,
W/o.Anil Kumar.S.V,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Adarsh Nagar, 119,
Mavarthala Lane, Pattom,
Thiruvanathapuram - 695 004.
26. Beena.R,
Aged 49 years,
W/o.S. Pradeep Kumar,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at SRL C/15-1,
Sankar lane, Sasthamanagalam,
Thiruvanathapuram - 695 010.
27. Ajantha Harikesh,
Aged 52 years,
W/o.P.K. Harikesh,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at, TC 15/592, House No. 69,
Udharashiromini Road, Vellayambalam,
Thiruvanathapuram - 695 010.
-8-
28. Padmakumari.S,
Aged 54 years,
W/o.Vijayakumaran Nair,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram-695 001.
Residing at Karthika, SRA 99A,
Mosque lane, Kesavadasapuram,
Thiruvanathapuram - 695 004.
29. Venugopal.V.K,
Aged 52 years,
S/o.S. Vasudevan Pilla,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram-695 001.
Residing at MGRA 37, Vaishnavi,
Maharaja Lane, Anayara,
Thiruvanathapuram -695 029.
30. Sreelatha Subrahmonian,
Aged 52 years,
W/o.Subrahmonian Potty,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at SRA 45A, Neelamana,
Vattiyoorkavu P.O, Thiruvanathapuram - 695 013.
31. Nirmala Jose,
Aged 54 years,
W/o.Joseph K.L,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Kalavara, ARA 63,
Mannanthala P.O, Thiruvanathapuram - 695 015.
-9-
32. Nalini Menon,
Aged 52 years,
W/o.K.Rajendran,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at SWASTHI CGRA 43,
Continental Gardens, Vazhottukonam,
Vattiyoorkavu. P.O, Thiruvanathapuram - 695013.
33. Benny Vargheese,
Aged 55 years,
S/o.P.V. Benny,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Pothirikkal,
LMS Nagar, Muttada P.O,
Thiruvanathapuram - 695 025.
34. Radhika.J (No.2),
Aged 51 years,
W/o.Janardhanan,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram-695 001.
Residing at TC 53/1696, B 24(A), NSRA,
Vidhya Nagar, Thiruvanathapuram - 695 020.
35. Santhi.K,
Aged 50 years,
W/o.Nagaraj,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Flat No.111, 'C' Block,
Nandini Garden, West Fort,
Thiruvanathapuram - 695 023.
-10-
36. Sheeba Vargheese,
Aged 50 years,
D/o.Eapen.P. Thomas,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Pothirikkal, LMS Nagar,
Muttada P.O, Thiruvanathapuram - 695 025.
37. Jaya.L,
Aged 56 years,
W/o.R. Chandra Mohan,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Mullasseril, Mannarassala P.O,
Haripad-690 514.
38. Indira Kumari. V,
Aged 58 years,
W/o.Rajasekharan Pillai,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram-695 001.
Residing at Thenamparambil,
KP 16/199C, Thudayan Code,
Enikkara, Karakulam.P.O,
Thiruvanathapuram - 695 564.
39. Kala.S,
Aged 52 years,
D/o.Velayudhan Nair,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at VARA 351,
Arappura Avenue,Vattiyoorkavu P.O,
Thiruvanathapuram - 695 013.
-11-
40. D. Mohan Das,
Aged 60 years,
S/o.P.G. Damodaran (late),
Working as Assistant Accounts Officer (Rtd),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Shruthi, PKRA B-71,
Kallampally, Sreekariyam,
Thiruvanathapuram - 695 017.
41. Rajalakshmi. T.N,
Aged 52 years,
W/o.Sreekumar.P,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at KRA 20, 'Sreejaya',
Corporation Zonal Office Lane, Peroorkada,
Thiruvanathapuram - 695 005.
42. Rekha Sreekumar,
Aged 47 years,
W/o.Sreekumaran Nair.K.R.,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Gowreesh, MNRA 210A,
Anayara P.O, Thiruvanathapuram - 695 029.
43. Ramachandran Nair.C (No.2),
Aged 58 years,
S/o.R. Chellappan Pillai,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Thamburu,
Near ARR Public School,
Nettayam, Thiruvanathapuram - 695 013.
-12-
44. Asha Jayaram.M.P,
Aged 57 years,
W/o.Jayaram,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at VNRA A-21, TC 10/1141,
Tharavadu, Vattiyoorkavu.P.O,
Thiruvanathapuram - 695 013.
45. Santhy.S,
Aged 58 years,
W/o.Prasanth Lal.M.S,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at KRA 132D,
Konathukulangara, Vattiyoorkavu,
Thiruvananthapuram - 695 013.
46. Francis.C.A,
Aged 60 years,
S/o.Antony.C.O,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Chalissery House,
SN Park, Poothole P.O.,
Thrissur 680 004.
47. Premnath.N. V,
Aged 56 years,
S/o.Velayudhan Nair.P,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Mani Mandiram,
Kunnumpuram, Desom P.O,
Aluva, Ernakulam - 683 102.
-13-
48. Meera.K.P,
Aged 43 years,
W/o.Suresh.C,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Dhwani,
Hari Nagar, Poonkunnam.P.O,
Thrissur - 680 002.
49. Padmaja.T.P,
Aged 58 years,
W/o.Rajagopal,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Sreelakam, 14th Street,
Hari Nagar, Poonkunnam P.O,
Thrissur - 680 002.
50. Jayanthy.P.G,
Aged 56 years,
W/o.Lakshmanan.M,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Sowparnika,
Island Avenue, H.No.48,
Ponkunnam.P.O, Thrissur - 680 002.
51. Lizy.N.C,
Aged 57 years,
W/o.T.P.Johny,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Tharayil House, Kottekad,
Kuttu P.O, Thrissur - 680 013.
-14-
52. George.C.M,
Aged 60 years,
S/o.Mathew,
Working as Assistant Accounts Officer (RT),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Chiramel House,
Nambazhikkad, Mattom,
Thrissur - 680 602.
53. Jayakumar.M,
Aged 54 years,
S/o.K. Damodaran Pillai,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Indeevaram House,
Pakkil.P.O, Kottayam - 686 012.
54. Vini.P.Nair,
Aged 46 years,
W/o.Krishnakumar.P,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at "Deviprabha",
Kumaranalloor.P.O,
Kottayam - 686 016.
55. Sindhu.C.C,
Aged 44 years,
W/o.Sunil.K.G,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Nikunjam,
Muttambalam.P.O, Kanjikuzhi,
Kottayam - 686 004.
-15-
56. Srijith.P,
Aged 47 years,
S/o.E.R.V Raja,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Srinilayam,
Panachippara, Poonjar.P.O,
Kottayam - 686 581.
57. Augustine.A.K,
Aged 57 years,
S/o.Kurian Kurian,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Emparayil,
Perumpaikkad,
Kottayam - 686 016.
58. Ani Thomas,
Aged 58 years,
W/o.Sunny.V. George,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Vazhaplathu Tharayil,
Kattanam, Pallickal.P.O - 690 503.
59. Suma George,
Aged 48 years,
W/o.Den.C.George,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Chundakattil,
Athirampuzha,
Kottayam - 686 562.
-16-
60. Ratheedevi.S.Nair,
Aged 58 years,
W/o.Sasidharan Nair.P.P,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at "Kripa",
Cheruvally.P.O, (Via) Manimala,
Kottayam - 686 543.
61. Radhakrishnan.P.T,
Aged 56 years,
S/o.K. Krishnan Nair,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Krishna Kripa,
Kalaipady, Kurichy,
Kottayam - 686 532.
62. Shobha.S.K,
Aged 57 years,
W/o.K.Ramanathan,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Chenappadi Madom,
Parippu.P.O, Kottayam - 686 014.
63. Pradeep.G,
Aged 58 years,
S/o.P. Gopalakrishnan Nair (late),
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Ananda Sadanam,
Kuttemperoor P.O, Mannar,
Thiruvalla - 689 623.
-17-
64. James. Thomas (No.2),
Aged 57 years,
S/o.Thomas Avirah (late),
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Alanolickal House,
Annadivayal, Velloor P.O,
Pampady, Kottayam - 686 501.
65. Raju.C.P,
Aged 58 years,
S/o.C.N Parameswaran,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Deepshikha House,
Vikas Junction, Ettumanoor.P.O,
Kottayam - 686 631.
66. Vasanthakumari. R (No 2),
Aged 53 years,
D/o.E.N. Kesavan Nair,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Valliyil House,
Villoonni. P.O, Arpookara,
Kottayam - 686 008.
67. Vinod M,
Aged 42 years,
S/o.P.Mohan Kumar,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at TC 36/598(1),
Perunthanni, Vallakadavu P.O,
Thiurvanathapuram - 695 008.
-18-
68. Neeraj Kumar Srivastava,
Aged 33 years,
S/o.Shri. Shyam Narayanan Srivastava,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at 17G/3A, Beniganj,
Allahabad, Uttar Pradesh - 211016.
69. Sumith.J.P,
Aged 40 years,
W/o.Shri. B.K. Sarathchandran,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at "Mayookham", Kurumi,
Near Thennoor Sastha Temple,
Santhivila, Nemom P.O,
Thiruvanathapuram - 695 020.
70. Rema. T.M,
Aged 40 years,
W/o.Rajagopal. R,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Harisree, TC 50/837(5),
Puliyarathoppu, Kalady, Karamana,
Thiruvanathapuram - 695 002.
71. Vijayakala.K.G,
Aged 51 years,
W/o.B. Rajakumar. R.,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Vaisakham House No 657,
Prasanth Nagar, Ulloor, Medical College,
Thiruvanathapuram - 695 011.
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72. Sreedevi.S,
Aged 52 years,
W/o.Suresh Kumar.P,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at CRA 63(5),
LIC Colony Pongummoodu,
Medical College, Thiruvanathapuram - 695 011.
73. Geetha.M,
Aged 52 years,
W/o.Jayaprakasan P,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at H No. 52, Devasree,
Santhi Nagar, Ayyanthole,
Thrissur - 680 003.
74. Shiny. A.N,
Aged 54 years,
W/o.M.R.Abeen Kishore,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Muthangaparambil House,
Thrissur - 680 581.
75. Sreelatha.K.R,
Aged 52 years,
W/o.V. Gopalakrishnan,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Gokulam,
Kuttamassery, Aluva,
Ernakulam - 683 105.
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76. Joisy K.J,
Aged 54 years,
W/o.Jose Joshy,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Hi-life Heights Apartment,
Chungam, Ayyanthole, Thrissur - 680 003.
77. Nandakumar D,
Aged 42 years,
S/o.Damodaran Nair,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at Kailas Bhavan, Thoppil Kadavu,
Thirumullavaram P.O, Kollam - 691 012.
78. Roshini. V,
Aged 52 years,
W/o.K.Mohanan,
Working as Assistant Accounts Officer (Adhoc),
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at 'Krishna Kripa', VRA 53/596,
Karakkattu Lane, Nemom P.O.
Thiruvananthapuram - 695 020.
79. Prabha L,
Aged 50 years,
W/o.Suresh,
Working as Assistant Accounts Officer,
Office of the Accountant General (A&E),
Kerala, Thiruvanathapuram - 695 001.
Residing at CGRA 21, Ashieervad,
Continental Garden, Vattiyoorkavu.P.O,
Thiruvanathapuram - 695 013. ...Applicants
(By Advocates Mrs.Deepthi.P & Mrs.Bindu.G)
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versus
1. The Comptroller & Auditor General of India,
9, Deenadayal Upadhyaya Marg,
New Delhi - 110 124.
2. The Accountant General (A&E), Kerala,
Office of the Accountant General (A&E),
Kerala, Thiruvananthapuram - 695 001. ...Respondents
(By Advocates Mr.K.I.Mayankutty Mather & M/s.Iyer & Iyer)
These applications having been heard on 1 st March, 2024 the
Tribunal on 12th April, 2024 delivered the following :
ORDER
HON'BLE Mr.K.V.EAPEN, ADMINISTRATIVE MEMBER The O.A is filed by 79 officials working under the Accountant General (A&E), Kerala, Thiruvananthapuram. They have approached the Tribunal seeking the following reliefs :
1. Quash Annexure A-8 and Annexure A-16 as it is violative of the fundamental rights and natural justice.
2. Direct the 1st respondent to declare AAO (Adhoc), AAO (Regular Temporary) and Assistant Accounts Officers in Indian Audit and Account Service are one and same by virtue of Annexure A-11 Recruitment Rules, 2016.
3. Direct the 1st respondent to grant Rs.5400/- Grade Pay under Non Functional Upgradation Scheme as mentioned in Annexure A-6 to all Assistant Accounts Officer (Adhoc) and Assistant Accounts Officer (Regular Temporary) who have completed four years continued service as extended to Assistant Accounts Officers counting -22- the service of Assistant Accounts Officer (Adhoc) and Assistant Accounts Officers (Regular Temporary) from the date of their promotion from lower cadre with all consequential benefits.
4. Grant such other reliefs as may be prayed for and as the Court may deem fit to grant, and
5. Grant the cost of this Original Application.
2. The applicants submit that they are all Gazetted Officers who are working under the 2nd respondent, the Accountant General (A&E), Kerala, Thiruvananthapuram as Assistant Accounts Officers (AAO). They have filed this O.A on 17.10.2019. It is submitted by them that the post of AAO is the base level post in the gazetted rank in the Indian Audit & Accounts Department (IA&AD) under the 1 st respondent, the Comptroller & Auditor General of India (C&AG), New Delhi. Among the 79 applicants who have filed the O.A., it is to be noted that while some are working as AAOs, others are working as AAO (Adhoc) or as AAO (Regular/Temporary). Some others are also retired AAOs. It is submitted by the applicants that they had got promotion to the post of AAO, after passing the Section Officers Grade (SOG) Examination. This examination has been now rechristened as Subordinate Accounts Service (SAS) Examination and is conducted by the 1st respondent, C&AG on a yearly basis. It is a pre-qualification examination for promotion to the -23- post of AAO and is open to employees in the IA&AD working as Data Entry Operators, Clerks, Accountants, Senior Accountants and Stenographers, who have completed three years of continuous service in the IA&AD. It is further submitted that the examination is conducted in two parts and only those who have passed the first part are eligible to take part in the second part.
3. It is submitted that the duties and other service matters of the office of the C&AG are governed by the Comptroller and Auditor General's (Duties, Powers and Conditions (DPC) of Service) Act, 1971. Further, there are Recruitment Rules for each cadre in the IA&AD. However, matters such as pay, entitlement, allowances and pensions are implemented in IA&AD by following the rules made by the Department of Personal & Training (DoP&T), the nodal agency for the establishment matters in the Government of India. It is submitted that earlier all the employees who had passed the SOG Examination were first appointed as Section Officers Group 'B' (Non Gazetted) and thereafter were posted as AAO, which is a Gazetted post. Both these posts were in the supervisory cadres. However, after the 6th Central Pay Commission (CPC) was implemented, these two supervisory cadres were merged and were -24- renamed as a whole as AAO. It is submitted by the applicants that from the date on which an officer is promoted as AAO he gets the power of attestation of documents. Thus, a name seal with designation is provided by the 2nd respondent to each AAO.
4. It is submitted that the administration of the Accountant General's organisation in all States was bifurcated in 1984 with the result that two offices came into existence, known as Accountant General (Audit) and Accountant General (Accounts and Entitlement) (A&E). The staff of Accountant Generals Office are thus having separate entities in these organisations from 1984. In addition, the 1 st respondent started conducting separate SOG Examination for Audit and Accounts Offices. It is submitted that the result of this bifurcation was that promotion avenues got reduced in the cadre of the Section Officer/Assistant Accounts Officer. This then resulted in a huge back log in promotions in the Department. The 1st respondent in 2009 then introduced a new three tier system of AAOs in order to overcome this stagnation. These positions were termed as AAO (Adhoc), AAO (Regular Temporary) (R/T) and AAO (or regular AAO). All such positions were accordingly introduced in the 2nd respondent's office. A Circular dated 25.03.2009 -25- was issued in this connection by the 1 st respondent, regulating those working in the capacity of Adhoc Section Officers or 'promotion awaited' SOG Examination cleared officials as AAOs. A copy of the said Circular dated 25.03.2009 has been produced at Annexure A-1. The Circular also indicated that : "the officials regularized as Section Officers or appointed as Adhoc Section Officers will continue to discharge the same functions and duties as discharged as Senior Accountants/Accountants except that they should be given tasks of more arduous nature involving greater analytical skills and will be assigned workloads that are at least 50 percent higher than existing norms."
5. It is submitted by the applicants that in pursuance to the above Annexure A-1 Circular dated 25.03.2009, the 1 st respondent had sanctioned 200 Regular/Temporary posts (R/T) of AAO and 167 posts of AAO (Adhoc), in the 2nd respondent office ie., under the AG (A&E), Kerala, Thiruvananthapuram. The posts were created subject to the terms and conditions given in the Circular. Accordingly, 'promotion' orders were issued to those who had passed the SOG Examination (Civil Accounts) as AAO (Adhoc/RT). While so doing, the 2 nd respondent also categorically indicated that all officials appointed as AAO (Adhoc) -26- would continue to discharge the same functions and duties discharged by Senior Accountants/Accountants, except that they would be given tasks of a more arduous nature, involving greater analytical skills and would also be assigned workloads that were at least 50 percent higher than existing norms. There were, in addition, some other Circulars issued later (in 2015) specifying other conditions such as that, those officials appointed as AAO (Adhoc) would not be given any supervisory responsibilities and that the creation of these positions would not result in an increase in the number of Sections in any office. The officials would continue to discharge the same functions and duties discharged by them while holding their current posts, except that they could be given tasks of more arduous nature involving greater analytical skills and they could also be assigned workloads that were substantially higher than the existing norms in their present position. It was also directed that AAO (Adhoc) positions would lapse on the regularization of the incumbents in the post of AAO. Thus, as a consequence, all the posts held in abeyance against the AAO (Adhoc) positions would also be deemed to have been released. Further, a Circular dated 03.08.2015 also made it clear that the services rendered on an adhoc basis would not be counted as regular service in the AAO cadre for the purpose of seniority, promotion, -27- eligibility for appearing in departmental examinations (ie., Incentive Examination/CPD Examination etc.) or for any other entitlement. However, it would be counted for financial upgradation under the MACP Scheme. The applicants have produced a copy of this Circular at Annexure A-5. It was also laid down therein that the appointment on an adhoc basis was purely a stop-gap arrangement, pending filling up of the post of AAO on a regular basis. Further, such adhoc appointments could be reviewed and the person reverted to his substantive post if circumstances so warranted.
6. It is with the above background that we come to the crux of the issue raised by the applicants in this O.A. It is submitted by them that the 6th CPC in its report had recommended granting of Rs.5400/- Grade Pay to AAOs in organized accounts Cadres who had completed 4 years of service in Rs.4800/- Grade Pay. It is submitted that this benefit was granted to Section Officers in other organized accounts Services, but that the same was not extended in the IA&AD. Further, it is submitted that the 7 th CPC in Para 11.12.140 of its report had recommended that all officers in organized accounts Cadres who were in Grade Pay of Rs.4800/- should be upgraded on completion of 4 -28- years service to the Grade Pay of Rs.5400/-. This recommendation was accepted by the Government of India and in pursuance of the same the 1st respondent had even issued a letter on 09.07.2018. The letter had indicated that the pay of Assistant Accounts Officers/Assistant Audit Officers in the IA&AD under the revised pay structure of 7 th CPC with effect from 01.01.2016, would now be in Level 8 of the Pay Matrix and in Level 9 of the Pay Matrix on completion of 4 years service in Grade Pay of Rs.4800/-. This upgradation was subject to certain conditions. It was provided that the grant of this Non Functional Upgradation (NFU) to Pay Level 9 would be admissible to the AAOs of IA&AD, on completion of 4 years of regular service in the cadre from the date of joining as AAO. The aforesaid NFU for the AAOs was made effective from 01.01.2016. Other factors were also specified before grant of this NFU such as that the pay fixation admissible under the CCS Revised Pay Rules 2016 would be available at the time of grant of NFU. It was also made subject to vigilance clearance and also accountable for financial upgradation under MACPS etc. This was indicated in the Circular dated 09.07.2018 issued by the 1 st respondent and produced at Annexure A-6.
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7. It is submitted by the applicants that pursuant to the issue of the Annexure A-6 Circular, the 2nd respondent issued an order dated 03.09.2018, produced at Annexure A-7. The order granted the benefit of NFU to 126 AAOs placing them in Pay Level 9 in the Pay Matrix. A copy of this Sectional Order No.291 dated 03.09.2018 has been produced at Annexure A-7. However to the shock and dismay of these AAOs soon afterwards within 4 days, the 2 nd respondent issued another Sectional Order No.303 dated 07.09.2018, cancelling the earlier Sectional Order No.291 dated 03.09.2018. This was apparently done consequent to the issuance of a clarification by the 1st respondent. A copy of the Sectional Order No.303 dated 07.09.2018 has been produced at Annexure A-8. It is indicated in the Annexure A-8 order that the Sectional Order No.291 dated 03.09.2018 has been cancelled in tune with the clarification issued by the Headquarters and that orders will be issued separately. However, it is submitted that this so called clarification issued by the 1 st respondent has not been intimated so far to the applicants. It is further submitted that the 1st respondent had, by then, formulated the IA&AD (Assistant Accounts Officer and Assistant Audit Officer) Recruitment Rules 2016. These Rules were issued in suppression of the IA&AD (Assistant Accounts Officer and Assistant Audit Officer) Recruitment Rules, 2012. -30- The new Rules of 2016 had been published in the official Gazette of India under GSR 482(E) dated 03.05.2016. It is further submitted that the Rules of 2016 provide for only one category of AAO. There are no separate categories of Assistant Accounts Officer (Adhoc) or Assistant Accounts Officer (RT). The applicants have furnished a copy of the Recruitment Rules of 2016 at Annexure A-11. Further, they submit that any attempt to clarify the nature of work carried out by a Assistant Accounts Officer (Adhoc/RT) vis-a-vis Assistant Accounts Officers with the support of relevant orders or documents has never resulted in a concrete reply by the 2nd respondent and the information is always sought to be denied.
8. Hence, the applicants seek to establish from the above detailed contentions that the Annexure A-11 Recruitment Rules of 2016 recognizes only one type of AAO in the IA&AD. There are no posts called AAO (Adhoc) or AAO (RT) under these Rules. All persons who had passed the SOG/SAS Examination were promoted to the post of AAO. Their pay was regulated under FR 22 (I)(i)(a). They were given gazetted status with office seals for official purposes. They were given independent charge of a Section. It is submitted that -31- the impugned order at Annexure A-8 had categorically indicated that it had been issued in tune with the clarifications given by the Headquarters office, which would be issued separately. However, no such clarification has been issued by the respondents so far. It is contended that the issuance of Annexure A-8 dated 07.09.2018 taking away their placement in Pay Level 9 in the Pay Matrix, without mentioning the reasons is arbitrary, irrational and against the Fundamental Rights guaranteed in the Constitution of India. Further, a representation given to the 2 nd respondent by one of the applicants to count the period rendered as AAO (Adhoc/RT) for the upgraded pay under NFU had been rejected. The 2 nd respondent, vide Note dated 05.03.2019, rejected the request for granting NFU to Pay Level 9 in the Pay Matrix with effect from 01.01.2016. A copy of the Note produced at Annexure A-16 indicated that service rendered as Section Officer/Assistant Accounts Officer (Adhoc/RT) would not be reckoned as qualifying service for granting NFU. It was stated that only service rendered from appointment as a regular Section Officer/Assistant Accounts Officer was to be reckoned for computing 4 years of service for granting NFU.
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9. It is submitted by the applicants that the 2 nd respondent, vide Sectional Order No.301 dated 05.09.2019, had however granted the benefit of ACP/MACP to 95 officials by treating the post of the erstwhile Section Officer (now Assistant Accounts Officer) to which they were appointed by promotion on passing the SOG/SAS Examinations as the entry grade (direct recruitment) for the purpose of granting the financial upgradation under MACP Scheme. It is submitted by the applicants that the 2nd respondent office of the AG (A&E) is functioning in Kochi, Kottayam, Thrissur and Kozhikode, besides having the main office at Thiruvananthapuram. There are only 160 Sections altogether, but there are 228 regular AAOs. The AAOs are having supervisory charge of each Section. The equation between the number of sections and the number of AAOs does not match as is evident from the statistics. The disparity between the number of sections and number of AAOs shows that there are some regular AAOs who have not been given supervisory charges of the sections. The 2nd respondent has also appointed certain AAOs (Adhoc) in charge of section supervision. The contention of the 2 nd respondent that the AAO (Adhoc/RT) has not been given supervisory charges is thus not correct. Further Budget proposals also do not distinguish the salary and other establishment costs among the AAO. It -33- is shown under Group 'B' Gazetted Officers without distinguishing among the AAOs who are regular from AAOs (Adhoc) and AAOs (RT) etc. It is because they are aggrieved by the non granting of the NFU to the AAOs (Adhoc/RT) by counting their services from the date of their promotion as AAO (Adhoc/RT), that the applicants have approached this Tribunal for relief.
10. Putting forth other points for consideration of their case, the applicants also point out that any promotion to a higher post is generally with the recommendations of the Departmental Promotion Committee (DPC). The 1st respondent had indicated in his Circular at Annexure A-2 that all the AAOs (Adhoc) would be regularized without convening a DPC and that all the waitlisted SOG (Civil Accounts) Examination passed officials may be considered for promotion as AAO (Adhoc) after convening a DPC, as prescribed under the rules in respect of AAOs. It is submitted that this shows that in IA&AD, there is only one category of AAOs as mentioned in the Recruitment Rules at Annexure A-11. It is submitted by the applicants that the position of AAO (Adhoc/RT) is just a stop-gap arrangement before being posted as AAO and is nothing more than that. Such stop-gap arrangements are normal administrative -34- measures taken for smooth functioning of an office. Further, it is also significant that the service rendered on an adhoc basis is being counted for MACP. One of the criteria for eligibility for MACP is continuous service in a cadre. Hence, it implies that the grant of MACP benefits by including service as AAOs (Adhoc) effectively recognizes that persons who are promoted as AAOs (Adhoc) are being taken into the cadre of AAO itself. In addition, the direct recruit AAOs are given independent charge from the date of joining the service itself and on completion of 4 years of service are being upgraded to Rs.5400/- Grade Pay under NFU. Thus, the non-allowing of NFU to AAOs who have completed 4 years of service by the order at Annexure A-8 is creating types of AAOs in the IA&AD. This is against the doctrine of equality before law and equal protection guaranteed under Article 14 of the Constitution.
11. Further, the applicants reiterate that many AAOs (Adhoc/RT) are being given independent charges of sections in the office of the AG (A&E), Kerala, Thiruvananthapuram. They are submitting files to supervisory officers. These AAOs are the recording officers in the APARs of the subordinate staff in that section. Whether Adhoc or Regular/Temporary AAOs or regular AAOs, all are submitting work -35- directly to the superior officers, without submitting files to intermediate officers. This shows that the AAOs (Adhoc/RT) are also having supervisory responsibilities. Again these work arrangements underline that the position of AAO (Adhoc/RT) is just a stop-gap arrangement. Hence, it is submitted that all such AAOs (Adhoc/RT) should be eligible for NFU on completion of 4 years of regular service as AAO.
12. The respondents filed their first reply statement on 26.02.2020. The statement went into great detail in countering the points made by the applicants in the O.A. This was then followed by a rejoinder filed by the applicants which, in turn, was countered by an additional reply statement filed by the respondents. However, most of these statements are repetitive in nature true to such cases, bringing forth similar points, albeit in slightly different variations. The respondents had submitted in their initial reply statement that of the 79 applicants in the O.A., 35 applicants are already working as regular AAOs. A further 29 applicants were working as AAO (R/T). 12 applicants were working as AAO (Adhoc). Out of the remaining 3 applicants, 1 AAO and 2 AAO (R/T) had retired from service. The basic facts brought out in relation to the structure of the cadre and examination etc., were not contested by the respondents. -36- They submitted that since the SO cadre got merged with the AAO cadre with effect from 01.01.2006 consequent on the implementation of the 6 th CPC the SOG/SAS Examination passed officials can be promoted to the AAO cadre, subject to availability of vacancies as provided for in the Recruitment Rules for AAOs. The scheme of temporary AAO (Adhoc) posts was reintroduced in 2009 for promotion of SOG/SAS passed officials who were awaiting promotions. However, it is to be noted that even as early as 1996, the 1st respondent, C&AG, had sanctioned SO (Adhoc) posts for providing promotion opportunities to the SOG Examination passed officials awaiting promotion. As such, while sanctioning the temporary AAO (Adhoc) posts in 2009, there were already some officials at that time holding SO (Adhoc) posts. It was for accommodating these officials who were already holding SO (Adhoc) posts that AAO (R/T) posts were sanctioned in 2009. This was done by converting the then existing temporary posts of SO (Adhoc) into what was termed as AAO (RT).
13. It is submitted by the respondents that the activities of the C&AG are governed by the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. The 1 st respondent is the authority -37- under this Act competent to make Recruitment Rules for various cadres in IA&AD. The 1st respondent reserves with it the right to sanction temporary posts for administrative convenience. It is submitted that the right to deployment, decision on the domain and range of functions of the sanctioned temporary posts also rests with the very same authority. It is submitted that while the erstwhile post of SO was a non-gazetted cadre, the post of AAO is a gazetted position. After the merger of two posts of SO and AAO, the merged post of AAO was also a gazetted post. As such, so long as an incumbent held a temporary post of AAO (Adhoc/RT), for practical purposes name seals with designation were provided to him. However, it is submitted that the holding of temporary post, the functions of which are directed to be executed as per authoritative directions detailed in the order sanctioning the posts does not mean that the service rendered during the incumbency in the temporary post is a regular service in the cadre. It is further submitted that since there were only limited occurrence of yearly vacancies in the AAO cadre to accommodate SOG Examination passed officials belonging to cadres such as Senior Accountant, Accountant, Clerk/Typist etc., it had been decided by the 1 st respondent, C&AG to give due consideration to such employees in these cadres waiting for promotion to -38- the AAO cadre. Hence, temporary posts such as AAO (Adhoc) and AAO (R/T) were sanctioned by the 1 st respondent. 167 AAO (Adhoc) and 200 AAO (R/T) posts were thus created for accommodating those who were holding SO (Adhoc) posts by converting the then existing temporary posts of SO (Adhoc) into Regular Temporary posts and also by granting promotion to the AAO (Adhoc) level to the wait listed SOG (Civil Accounts) Examination passed candidates.
14. The respondents submit that the creation of these posts by the order dated 08.07.2009 in the AAO cadre was on a purely temporary basis. The guidelines for operating these temporary posts was also given by the C&AG. This included conditions like consequent on the sanctioning of temporary posts of AAO (Adhoc) and AAO (RT), there would be no addition to the total sanctioned strength in the AG (A&E) Offices concerned. It was also provided that there would not be any increase in the number of sections. These posts would not be taken into account for determining the number of Supervisors. Further, the Adhoc and Regular/Temporary posts in the cadre of AAO were created with a direction to continue to discharge the same functions and duties discharged by Senior Accountant/Accountants. The only additional -39- requirement was that the incumbents would be given tasks of more arduous nature involving greater analytical skills and would be assigned workloads that were at least 50% higher than existing norms. It was also provided that the officials appointed to the RT posts and Adhoc posts would not be given any supervisory responsibilities. The HoD concerned was given the responsibility as regards deployment of these officials.
15. It is further submitted by the respondents that there is a promotion/regularization sequence in effect in the cadre in this connection. It is stated that on the occurrence of a vacancy in the fixed regular sanctioned strength of AAOs, the senior most in the temporary AAO (RT) would be regularized against the regular sanctioned post of AAO. At that stage, the senior most in the temporary AAO (Adhoc) cadre would then be regularized against that temporary AAO (RT) post vacated by the temporary AAO (RT). It is submitted that such transition of AAO (Adhoc) to AAO (RT) is not regularization against the regular sanctioned strength of AAOs but an arrangement till such time they are regularized as AAOs against the regular sanctioned strength of AAO. Hence, till such time their turn comes for being accommodated against the fixed regular sanctioned strength of AAOs when vacancies arise in -40- the AAO regular cadre, such AAOs (RT) are not regular AAOs. The AAO (RT) remains as an AAO (RT) discharging the same functions and duties discharged by them while holding the post from which they were given AAO (Adhoc) promotion. It is in this way that presently 35 of the applicants in this O.A had become regular AAOs on different dates. Their period of probation commenced only from the date of regularization as regular AAO.
16. Further, in relation to the demand for NFU to officials who are in GP of Rs.4800/-, it is submitted by the respondents that paragraph 11.12.140 of the 7th CPC had recommended NFU to officers who are at GP of Rs.4800/- in Organized Accounts Departments. The pay of such officers would be upgraded on completion of 4 years service to Rs.5400/- in Pay Band-2/Pay Level 9 in the Pay Matrix. Paragraph 10 of the Ministry of Finance (Department of Expenditure) Resolution dated 25.07.2016 had indicated that Government accepted this recommendation of the Commission on upgrading of posts except for those specified at Annexure III. The Annexure III specified did not include the post of AAOs of IA&AD. Further, as per paragraph 14 of the Resolution, it had been specified that administrative issues including -41- those pertaining to NFU where the Commission could not arrive at a consensus, status quo should be maintained. Pursuant to these orders of the 7th CPC and clarifications issued by the Department of Expenditure dated 18.06.2018 and 27.06.2018, the 1 st respondent had issued the order dated 09.07.2018 at Annexure A-6 granting NFU to AAOs in IA&AD. One of the conditions in that order was that the grant of NFU in Pay Level 9 shall be admissible to the AAOs of IA&AD on completion of 4 years of regular service in the cadre from the date of joining as AAO. The NFU to AAOs was made effective from 01.01.2016.
17. It is accepted that the 2 nd respondent had issued Sectional Order No.291 dated 03.09.2018, produced at Annexure A-7 by the applicants, granting NFU to AAOs and AAOs (RT) from GP Rs.4800/- (Pay Level 8) to GP Rs.5400/- (Pay Level 9). This included all the applicants except those applicants who were AAOs (Adhoc). The nomenclature of the AAOs as Regular and RT, as on the date of issue of the order was specifically noted in the order granting NFU to 126 AAOs, reckoning the service of 4 years in the RT posts also. Subsequently it had been clarified by the 1st respondent in his letter dated 05.09.2018 that the service rendered as SO/AAO (Adhoc/RT) was not to be reckoned. It was -42- clarified that only service rendered from appointment as regular SO/AAO was to be reckoned for computing 4 years of service for granting NFU. Hence, based on this clarification issued by the 1 st respondent, orders issued vide Annexure A-7 were cancelled vide Annexure A-8.
18. Explaining the difficulty in extending this benefit to the AAO (Adhoc/RT) the respondents submit that if this order was not cancelled in time, it would have resulted in a situation where a few regular AAOs become eligible for NFU at a later date than that of AAO (RT) covered by the order. It is submitted that out of 11 regular AAOs (belonging to the SC category) who were already holding regular AAO posts in the regular sanctioned strength of AAOs, 8 AAOs would have got the benefit of NFU on a later date than that of the AAOs (RT). This was because they had not completed 4 years of service. Hence, it is submitted that the order at Annexure A-7 was treated as flawed in view of the fact that 'RT' service cannot prevail over regular service. The 1 st respondent in response to clarifications sought by various field level offices as to whether service rendered as SO/AAO (Adhoc/RT) can be reckoned for grant of NFU clearly clarified as per letter dated 05.09.2018 that only service rendered from appointment as regular SO/AAO was to be -43- reckoned for computing 4 years of service. It was indicated not to reckon SO/AAO (Adhoc/RT) service for granting NFU. It thus became incumbent upon the 2nd respondent to annul the order dated 03.09.2018 at Annexure A-7. It is submitted that the orders in tune with the clarification that completion of 4 years service for NFU is to be reckoned from the date of appointment as regular AAO, was then issued by the respondent in the Sectional Order No.326 dated 25.09.2018.
19. It is also clarified by the respondents that there are no Recruitment Rules for AAO (Adhoc/RT) posts as these posts were temporarily sanctioned to the needy field establishments such as the AG (A&E), Kerala. The objective was only for addressing the promotion prospects of wait listed SAS passed officials, on account of lack of regular vacancies. As such in order to distinguish between regular AAOs and AAOs (Adhoc/RT), specific guidelines were issued while sanctioning the posts so that they are not equated as one and the same. It is submitted that there can be a valid classification in the matter of pay scales between employees holding posts with the same nomenclature when the duties discharged are qualitatively dissimilar. The fact that there are no Recruitment Rules for AAO (Adhoc/RT) itself was indicative of the fact -44- that these posts/positions are not in regular service. It is submitted that the authority ie., the C&AG (the 1 st respondent) is competent to make Recruitment Rules for various cadres in this department. This reserves with it the right to sanction temporary posts as well, without affecting the total sanctioned strength. Further the fact that there are no Recruitment Rules for AAOs (Adhoc/RT) is indicative that holders of these positions are discharging the same functions and duties done by them while holding the post from which they were given AAO (Adhoc) promotion. This is not same as the regular service in the AAO cadre.
20. As stated earlier, the above points are reiterated in the reply statement/additional reply statement submitted by the respondents. It is underlined that the promotions given as AAO (Adhoc) were on a totally different backdrop because there were no means to increase the regular sanctioned strength of AAOs without upsetting cadre structures. Normally on promotion from a feeder cadre to a higher cadre, there has to be a vacancy in the higher cadre. A vacancy would then occur in the feeder cadre on the promotion and there is no need to keep the post held at feeder cadre level in abeyance. However, it is clear from the cases of promotion to the post of AAO (Adhoc/RT) that as per the Scheme -45- worked out, the posts held by the officials at the time of promotion were kept in abeyance till such time he/she was regularized as AAO. The duties to be discharged and responsibilities while holding the temporary posts were also spelt out. The procedure is the same but effect and attributes are totally different. Hence, with such clear norms of differentiation between the functions and responsibilities, it was unjustifiable to equate AAO regular and AAO (Adhoc/RT). These were two different functionaries, except that they are both SOG/SAS Examination passed promotees having the same pay scale. It is submitted that treating AAO (Adhoc/RT) on par with AAO regular by wrongly applying the doctrine of equality would contradict the very fabric of what constitutes regular posts. It would defeat the very purpose of the Scheme introduced by the 1st respondent.
21. The respondents have also explained that the reckoning of service rendered as AAO (Adhoc) for the purpose of MACP Scheme benefits was allowed because the MACP Scheme and Non Functional Upgradation are two distinctly different concepts. The MACP Scheme takes into account services rendered in various cadres counting them from the entry cadre. Financial upgradation under the MACP Scheme is -46- available in the next Grade Pay/Pay Level whenever an employee has completed 10 years continuous service in the same Grade Pay/Pay Level. The MACP Scheme assures three financial upgradations on completion of 10, 20 and 30 years service respectively in the next Grade Pay/Pay Level. The NFU on the other hand is a scheme limited to specific cadres. The qualifying service for NFU is 4 years regular service. The NFU in respect to the IA&AD is allowed only to AAOs in the regular cadre. The AAO (Adhoc) posts and AAO (RT) posts are temporary posts sanctioned by the 1st respondent without altering the sanctioned strength of AAOs or the total sanctioned strength of all the cadres in the office. These positions were created only to address the bleak promotion prospects of wait listed SOG/SAS Examination passed officials. The 1 st respondent issued clear directions that the service rendered as AAO (Adhoc/RT) was not to be reckoned as regular service in the AAO cadre for granting NFU. The counting of adhoc service as AAO for the purpose of the MACP Scheme does not mean that it is to be, ipso facto, made applicable to a totally different scheme like NFU. It is further submitted that the actual functions performed by the AAOs (Adhoc/RT) and the regular AAO may be the same, but the responsibilities make a difference. The difference in functions and responsibilities assigned may be a matter of degree, but it -47- is submitted that the competent authorities who are administrative heads like the 1st respondent, introduce schemes, reasonably on an intelligible criterion, which has a rational nexus with the object of differentiation. It is submitted that such differentiation cannot be termed as discrimination as regards conditions of service and eligibility for allied benefits.
22. The applicants have sought to counter these points in their rejoinder. However, they have not gone beyond what was already contended by them in the O.A itself. Their main intention again is to bring home the point that there is, in practice, no difference between an AAO regular and an AAO (Adhoc/RT). Thus they have to be treated alike in the matter of grant of NFU. The Recruitment Rules at Annexure A-11 have made no such class differentiation such as AAO (Adhoc) or AAO (Regular Temporary). According to Article 148(5) of the Constitution of India, rule making power is vested with the President of India and an executive order cannot supplement law. Hence, any executive order passed by the 1 st respondent in relation to bifurcation of AAO cadre cannot stand in the eye of law. The statement made by the respondents that the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 has given power to the 1 st -48- respondent to create service conditions for its employees is wrong. The said Act governs the duties, powers and conditions of service of the Comptroller and Auditor General of India but it does not have any provisions in relation to regulating the service condition of persons serving within that department. In addition, it is submitted that the respondents repeatedly contend that the officials who are appointed to Regular/Temporary/Adhoc posts will not be given any supervisory responsibilities. However, it was specifically stated in Annexure A-1 order that it is left to the Head of Department regarding deployment of these officials. It is again contended that several AAOs (Adhoc/RT) have been given the charge of Section heads by the 2 nd respondent. They are holding supervisory responsibilities of many sections in 2 nd respondent's office. The fact that such officials were posted as Section heads and not just doing works of Senior Accountant or Senior Accounts Officer brings to light that all the three AAO posts, whether Regular or Adhoc or Regular/Temporary, are one and same. In fact the fact that adhoc service is being counted for financial upgradation under the MACP Scheme but not being taken for eligibility for NFU is bad in law. In service jurisprudence a service rendered in a cadre for a specific purpose has to be reckoned for all purposes such as seniority, promotion, eligibility for -49- appearing in departmental examination and for any other entitlement with regard to that cadre. In addition, there is an O.M issued by the DoP&T which provides that the adhoc appointment/promotion should be made in rare cases and for exigencies of work and is to be limited to one year only. A copy of the O.M dated 03.04.2013 in relation to adhoc appointment/promotion has been produced at Annexure A-18 along with the rejoinder.
23. The respondents have countered all these points reiterating once more that the 'Adhoc' and 'Regular/Temporary' posts in the cadre of AAO were only sanctioned/created in the absence of regular vacancies in the cadre by the 1st respondent with a view for providing promotion avenues for SAS/SOG Examination passed officials. Given the regular cadre posts strength of AAOs sanctioned for the 2 nd respondent's office, most of the SAS/SOG Examination passed officials presently holding the post of AAO (Adhoc/RT) could never have been accommodated in the AAO cadre. These posts were only created temporarily over and above the regular sanctioned strength. They cannot be reckoned as regular posts and associated with service conditions of officials holding regular sanctioned posts. The very fact that accommodation of officials against -50- these posts were done by keeping the posts earlier held by them in abeyance at the time of adhoc promotion was indicative of the nature of these posts. It is not possible for persons who are holding the post of AAO on temporary basis to be given the NFU. They would become eligible for the NFU only on completion of the 4 years service as regular AAOs. It is erroneous on the part of the applicants to submit that the position of AAO (Adhoc/RT) is governed by Recruitment Rules for the AAO posts in IA&AD. In fact, the Annexure A-11 Recruitment Rules of 2016 for the posts of Assistant Accounts Officer and Assistant Audit Officer in the IA&AD were only meant for regulating appointment of persons to these posts by direct recruitment, promotion, deputation etc. The positions of AAO (Adhoc/RT) being temporary arrangements, are not covered under these Recruitment Rules. Hence, Rules which cater to a different purpose cannot be applicable to such temporary positions. Article 148(5) of the Constitution provides that the conditions of service of persons serving in the IA&AD and the administrative powers of the C&AG will be as may be prescribed by rules made by the President in consultation with the C&AG. Hence, Recruitment Rules had been drafted and framed by the office of the 1 st respondent and approved by the President as per prescribed procedure.
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24. It is further submitted that the Comptroller & Auditor General (C&AG) of India is an independent authority created by the Constitution in terms of Article 148, to exercise authority and discharge various functions. For exercising such authority and discharging such functions, the C&AG of India has the authority to create posts according to the needs of the IA&AD looking into the career prospects of persons working under him. The decision of the C&AG to create the position of AAO (Adhoc) was in exercise of administrative powers with the purpose of providing promotional avenues to the SOG/SAS Examination passed candidates, till their regular promotion in accordance with the statutory Recruitment Rules on arising of vacancies in the normal course. This decision does not in any manner supplement or replace the statutory Recruitment Rules. Had the C&AG not created such positions the applicants may have been functioning in the lower posts till the arising of the vacancies. It is submitted that after taking the benefit of the 'promotion' to the position of AAO (Adhoc) as per an administrative decision of the C&AG, it is quite unethical on the part of the applicants to contend that the same administrative decision would not stand in the eyes of law.
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25. The respondents have continued making their points in the same vein as above. They further submit that an AAO who is promoted or appointed against an available vacant sanctioned post in accordance with the Recruitment Rules discharges the full fledged supervisory duties, functions and responsibilities of looking after a section, including checking the work of subordinates. He further submits matters to higher authorities and monitors the overall official activities of the section. On the other hand, an AAO (Adhoc) continues to perform the work of the same lower post held by him with the only difference that the work entrusted to him after his placement as AAO (Adhoc), is of a slightly more arduous nature involving greater analytical skill without any supervisory roles/functions. It is submitted that an AAO is an employee who has earned/attained the status of an AAO by virtue of his appointment as such after following the due process of law. An AAO (Adhoc) is an employee who has been given placement against a specially created post with the sole purpose of giving him an opportunity and in whose case, the due process of law for his appointment as AAO in accordance with the Recruitment Rules has not been satisfied. Hence, it is submitted that the argument of the applicants that all officials promoted as AAO (Adhoc) are promoted in the cadre of the AAO is untenable. -53-
26. We have heard the contentions of both sides in detail during oral submissions. The learned counsel for the respondents Shri.Vineeth Komalachandran (appearing for K.I.Mayankutty Mather) brought forth a few additional points, by citing some judgments that he felt were relevant in this context. He drew attention to the observations of the Hon'ble Supreme Court in Union of India & Anr. vs. Amrik Singh & Ors., 1994 (1) SCC 269. This judgment was in relation to a matter of whether instructions dated March 21 st 1978 issued by the C&AG of India, prescribing the minimum period of service as Section Officer for eligiblity for promotion as Accounts Officer was inconsistent with any of the provisions in the Indian Audit and Accounts Department (Administrative Officers, Accounts Officers and Audit Officers) Recruitment Rules, 1964 etc. It was observed by the Apex Court in paragraph 9 as follows : '...As is held by this Court in the Accountant General vs. S.Doraiswamy, AIR 1981 SC 783, the Comptroller and Auditor General of India has the necessary competence to issue Departmental Instructions on matter of conditions of service of persons serving in his Department as its head, even after rules are made by the President on conditions of service of such persons in exercise of his powers under Article 148(5) of the Constitution.' It was further held that -54- 'It is no doubt true that the Administrative Instructions so issued on matters relating to conditions of service of persons in the Department cannot prevail over the rules issued by the President under Clause (5) of Article 148 of the Constitution, if the same comes in conflict with any provision made in the rules on such matter.' It was then held that the concerned provision in relation to the Instructions dated March 21 st 1978 under consideration is made with the required competence by the Comptroller & Auditor General of India. It is submitted by learned counsel that this proves the ability and competence of the C&AG to make the required arrangement and issue instructions in relation to the terms and conditions of lower level staff working under him. This includes in this context the creation of the position of AAO (Adhoc/RT) as a temporary measure for the specific purpose of providing more promotional scope for those working for long periods in the lower posts.
27. Learned counsel for the respondents also drew our attention to K.Madhavan & Anr. vs. Union of India & Ors., 1987 (4) SCC 566, where the Hon'ble Apex Court went into the issue of what the expression 'on a regular basis' implies. According to him, this is very relevant as the -55- respondents had taken the position in this O.A that since the applicants had been holding their positions as AAO (Adhoc/RT) on a temporary basis, they cannot be considered as fulfilling the condition of 4 years 'regular service' to be granted NFU. The Hon'ble Supreme Court had held that the expression 'on a regular basis' would mean the appointment to the post on a regular basis in contra-distinction to appointment on an adhoc/stop-gap or purely temporary basis. Similarly, in Union of India & Ors. vs. K.B.Rajoria, 2000 (3) SCC 562, the Hon'ble Supreme Court had held that the High Court had erred in construing the words 'regular service in the grade' as actual physical service. It was held that if that were so then an adhoc appointee who actually serves in the post could also claim to be qualified to be considered for the post of Director General of the CPWD in the matter therein. Further, while considering the definition of the word 'regular' the Concise Oxford Dictionary in K.B.Rajoria (supra), it was held that the word regular does not mean actual. The Hon'ble Apex Court in this connection also referred to the findings in K.Madhavan (supra) that the expression 'on a regular basis' would mean the appointment to the post on a regular basis in contra-distinction to appointment on an adhoc or stop-gap or purely temporary basis. Hence, it is submitted by the learned -56- counsel for the respondents that these pronouncements of the Hon'ble Supreme Court are clearly in favour of the respondents, as the rules for NFU provide that there has to be 4 years regular service in the Grade Pay/Pay Level concerned for the NFU to be granted to the next Grade Pay/Pay Level.
28. Learned counsel for the respondents also drew our attention to Parmod Kumar vs. State of Haryana, 2018 (0) Supreme (P&H) 4495, where it was held that the petitioners were not entitled to count their period of adhoc/work charged/temporary service towards seniority in the cadre before the date they were regularized and became members of service for the first time in terms of the relevant policies of State Government. Learned counsel also pointedly drew our attention to a similar matter as in the present O.A had been considered by the Jabalpur Bench of this Tribunal in Anand Purohit vs. Union of India & Ors., in O.A.No.1010/2010 decided on 07.08.2013. This was in the matter of pay fixation in a case of adhoc promotion followed by regular promotion without break. The contention therein was that since there is no definition of 'regular service' either in the Fundamental Rules (FR) or by a specific Circular, any service -57- from the date of adhoc promotion should be considered as regular service, particularly since the applicant therein had been getting all increments in the month of July, based on the date of his adhoc promotion. The Tribunal however held that while it is true that the regular service has not been specifically defined in the FR, there was still no reason to accept adhoc service as regular service, as otherwise, there would have been no need to make a separate mention about 'adhoc promotion' in FR 22 and other rules under the FR. Hence, drawing from this, the Tribunal observed that the approved scheme for grant of a higher Grade Pay of Rs.5400/- by way of Non Functional Upgradation specifically mentions that only those officers were eligible, who had completed four years of regular service as an Income Tax Officer. Thus, it was held that the four year period was to be counted from the date of regular promotion and not from the date of adhoc promotion. In other words, learned counsel for the respondents submitted that in effect in a similar matter of eligibility for entitlement to Grade Pay of Rs.5400/- to an officer who wanted his adhoc service to be counted, the Jabalpur Bench of this Tribunal had not agreed with the contention.
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29. Learned counsel for the respondents also drew attention to an Office Memorandum (O.M) of the Department of Personnel & Training No:F.No.5/4/2005-CS.I(S) dated 14.09.2022 which was in relation to grant of Non Functional Scale to Section Officers of Central Secretariat Service and Central Secretariat Stenographers Service. This had indicated, inter-alia, as follows :"......It is reiterated that in terms of FR 17(1), Section Officers of CSS cadre appointed to the aforesaid grade from CSSS cadre ie., PS (Adhoc/regular), were not holding the post of Section Officer as on the date of grant of NFS ie., 01.07.2019, but were officers of CSSS holding the post of PA/PS (Adhoc). Hence, the actual financial benefit is not admissible to them from 01.07.2019 but is admissible only from the date of their assumption of the charge of the post of Section Officer on regular basis." In addition, learned counsel for the respondents submitted that the matter was part of the discussions held on 16.09.2019 by the Dy.C&AG (HR & Training) with the office bearers of the All India Audit & Accounts Association. It appears that in relation to the demand for grant of NFU to Level 9 to adhoc AAOs, it was responded as : "SAS is the qualifying examination for promotion as AAO. In some field offices especially in A&E offices sufficient vacancies are not available for granting promotion to the SAS qualified personnel. -59- The RT/Adhoc posts were created to encourage the SAS qualified staff waiting for promotion as AAOs. The AAO (Adhoc/RT) continue to perform the work of the posts, from which the official was appointed as AAO (Adhoc/RT). Such officials are not regular AAOs. Hence granting of NFU is not possible. The benefits of financial upgradation under ACP/MACP are however permissible to AAO (Adhoc/RT). This agenda item may be treated as closed."
30. It is thus contended that in terms of the DoP&T O.M above, as well as the results of the discussion with the IA&AD Association, it has been fairly well accepted by the Government as well as by the IA&AD that the matter of granting NFU to AAOs holding (Adhoc/RT) positions is not possible. In fact the matter is to be treated as closed. We examined the issues carefully. We must note that the above detailed contentions made by the respondents both in their reply statements and in the oral submissions were not effectively countered by the applicants. It is specifically the issue raised by the respondents that Adhoc/RT services of the applicants cannot be counted as regular service, both by way of established judicial precedents or even as is generally understood, however much the applicants contend that -60- they were doing similar work as regular AAOs and, in some cases, even work of a supervisory nature. Just performing additional or even supervisory duties does not prove that the applicants were in regular service. What is required by the NFU Scheme is to be in regular service and that is the main criteria before the grant of upgradation to Rs.5400/- Grade Pay/Pay Level - 9 in the Pay Matrix on completion of 4 years in the Lower Grade Pay of Rs.4800/-. This is clearly a settled matter for the DoP&T, which is in charge of the establishment issues of the Government of India. It appears settled in the C&AG as well, as evidenced by the record note of discussion with the employees association as above. In any case, the respondents have provided more than enough material in their reply statement in relation to the powers of C&AG to establish that the 1 st respondent (C&AG) has full powers in relation to creation of temporary posts or the effective management of the cadre under him. Thus, we agree that a temporary measure which was effected in order to provide some opportunities to the staff who had passed the required qualifying examination, but had been waiting for years together without promotion cannot be held to establish grant of further benefits.
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31. We have also noted that a process has been undertaken by the respondents to provide a channel of movement from the lower level first by upgrading the posts to the position of AAO (Adhoc) and then further to the position of AAO (RT) and to final regularization as AAO. Such a process cannot be held to be identical or even similar to the process of regular promotion/appointment to the post of AAO. These are completely two different processes which cannot be confused with each other. Further, even if there may be some overlap in terms of duties and responsibilities between AAOs (regular) and AAOs (Adhoc/RT) that cannot be held as sufficient as we have seen. It is not that this is a simple matter of 'equal pay for equal work' as is being sought to be established by the applicants. There was a specific contention by the respondents as we have seen that the purposes behind these positions were different and that one cannot be confused with the other, however much the nomenclature or even duties are the same. Further, they have contended that there has been no change in the number of posts within the cadre as a whole. In sum, we are in agreement with the detailed contentions made by the respondents in this O.A. -62-
32. Thus, in view of all the above considerations and in light of the findings of the Hon'ble Supreme Court brought out earlier, we are unable to accept the contentions made by the applicants. The O.A is accordingly dismissed. We make no order as to costs.
(Dated this the 12th day of April, 2024)
K.V.EAPEN JUSTICE K.HARIPAL
ADMINISTRATIVE MEMBER JUDICIAL MEMBER
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List of Annexures in O.A No.180/00753/2019
1. Annexure-A1 : A copy of the Circular No.16/NGE/2009 No.208-NGE(APP)/33-2007 dated 25.03.2009 issued by the 1 st respondent.
2. Annexure-A2 : A copy of the Letter No.1998/BRS/Creation/AAO/326/2009 dated 08.07.2009 issued by 1 st respondent to 2nd respondent.
3. Annexure-A3 : A copy of the Sectional Order No.300 dated 28.08.2009.
4. Annexure-A4 : A copy of the Sectional Order No.902 dated 30.01.2013.
5. Annexure-A5 : A copy of the Circular No.22/Staff Appt/2015 No.1169-Staff (Appt/327/2015 dated 03.08.2015 by the 1 st respondent.
6. Annexure-A6 : A copy of the Letter No.04-Staff (Appt)/PC Cell /02-2017 dated 09.07.2018 issued by the 1st respondent.
7. Annexure-A7 : A copy of the Sectional Order No.291 dated 03.09.2018 issued by the 2nd respondent.
8. Annexure-A8 : A copy of the Sectional Order No.303 dated 07.09.2018 issued under file Admn.II/NFU/Vol.XIII/18-19 issued by the 2nd respondent.
9. Annexure-A9 : A copy of the Letter No.271/staff(JCM)/1-2009 dated 22.05.2019 issued by the 1st respondent.
10. Annexure-A10 : A copy of the Letter No.585 staff-JCM/1-2018 dated 12.10.2018 issued by the 1st respondent.
11. Annexure-A11 : A copy of the Indian Audit and Accounts Department (Assistant Accounts Officer & Assistant Audit Officer) Recruitment Rules 2016.
12. Annexure-A12 : A copy of the Questionnaire send by the RTI Applicant.
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13. Annexure-A13 : A copy of the Letter No.DAG (Admn)/C.Cell/RTI-305/2018-19/38 dated 16.04.2019 issued by the 2 nd respondent.
14. Annexure-A14 : A copy of the Questionnaire dated 11.02.2019.
15. Annexure-A15 : A copy of the Reply dated 07.03.2019 issued by the 1st respondent.
16. Annexure-A16 : A copy of the Note No.Admn.II/NFU/UTR-406 dated 05.03.2019 issued under the orders dated 28.02.2019 of the 2 nd respondent.
17. Annexure-A17 : A copy of the Sectional Order 301 dated 05.09.2019.
18. Annexure-A18 : A copy of the O.M.No.28036/1/2012-Estt.(D) dated 03.04.2013 issued by Ministry of Personnel and Public Grievances.
19. Annexure-A19 : A copy of the O.M.F.No.25-2/2017-IC/E.III(A) dated 18.06.2018 issued by the Ministry of Finance.
20. Annexure-A20 : A copy of the Letter No.04-Staff (Appt.)/PC.Cell/02-2017 dated 09.07.2018 issued by the 1 st respondent.
21. Annexure-A21 : A copy of the Circular 1 of 2014 in order 537/SS&R/Conversion 436-2013 dated 14.10.2014 issued by the 1 st respondent.
22. Annexure-A22 : A copy of the Circular No.23-Staff Wing/2016 endorsed in File No.39-Staff (Entt.-I/184-2014) dated 20.06.2016 issued by the 1st respondent.
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