Punjab-Haryana High Court
Raj Bala vs Punjab State Power Corporation Limited ... on 11 August, 2016
Author: Harinder Singh Sidhu
Bench: Rajesh Bindal, Harinder Singh Sidhu
CWP No.16230 of 2016 (O&M) -1-
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No.16230 of 2016 (O&M)
Date of Decision: 11.08.2016
Raj Bala
----Petitioner
Versus
Punjab State Power Corporation Limited and another
----Respondents
Coram: Hon'ble Mr. Justice Rajesh Bindal
Hon'ble Mr. Justice Harinder Singh Sidhu
Present: Mr.Onkar Rai, Advocate
for the petitioner.
*****
HARINDER SINGH SIDHU, J.
This petition has been filed praying for directions to quash Regulation 8(A) of the Punjab State Electricity Board Accounts Services Class-III Regulation, 1991(for short "1991 Regulations") to the extent that same educational qualifications have been prescribed for direct appointment to the posts of `Revenue Accountant' and `Internal Auditor'. Further prayer is for quashing the advertisement CRA-285/2015 dated 17.06.2015 (Annexure P-2), whereby for the post of `Revenue Accountant', the basic and professional qualifications prescribed are `Full time regular B.Com with minimum 60% marks' OR `Full time regular M.Com with minimum 50% marks' on the ground that the same are against the provisions of the 1991 Regulations. Still further, prayer is for quashing the advertisement CRA-286/2015 dated 17.06.2015 (Annexure P-3), whereby for the post of `Internal Auditor', educational qualifications prescribed are `B.Com (Ist Class) AND M.Com (IInd Class).
The petitioner is a graduate in Commerce Stream. She completed B.Com in the 2nd Division and M.Com in 1st Division from Guru Nanak Dev 1 of 8 ::: Downloaded on - 11-09-2016 00:26:23 ::: CWP No.16230 of 2016 (O&M) -2- University, Amritsar.
The respondent-Corporation issued advertisement CRA-285/2015 dated 17.06.2015 (Annexure P-2) and CRA-286/2015 dated 17.06.2015 (Annexure P-3) inviting applications from eligible candidates for various posts including the posts of Internal Auditor and Revenue Accountant. Thirty Five posts of Internal Auditor were advertised which included 11 posts reserved for candidates belonging to the Scheduled Caste category. The petitioner applied for the post of Internal Auditor through online application. She received the admit card and appeared in the written examination conducted by Punjab State Power Corporation Limited (PSPCL) on 21.02.2016.
The petitioner qualified the same and was placed at Sr. No.11 in the Scheduled Caste category. However, when the petitioner appeared before the Selection Committee on 21.06.2016 for verification of original documents, she was informed that her candidature had been cancelled as she did not fulfill the requisite qualification for the post of Internal Auditor. But no formal order has been communicated to her so far.
Hence, the present writ petition.
Learned counsel for the petitioner contended that the post of `Revenue Accountant' is a higher post than the post of `Internal Auditor' it is evident from the fact that as per Appendix A of the 1991 Regulations the pay scale for the post of Revenue Accountant is `6750-11050, which is higher that of Internal Auditor i.e.`6,300-10700.
However, in the 1991 Regulations for direct recruitment on these two posts, the same educational qualification have been prescribed, which is illegal. He further contended that the advertisements (Annexure P-2 & P-3) are also illegal 2 of 8 ::: Downloaded on - 11-09-2016 00:26:24 ::: CWP No.16230 of 2016 (O&M) -3- inasmuch as vide advertisement (Annexure P-2) for recruitment to the higher post of Revenue Accountant, the qualification prescribed is `Full time regular B.Com. with minimum 60% marks' OR `Full time regular M.Com. with minimum 50% marks' or Intermediate of Costs and Works Accountant/Intermediate of Chartered Accountant whereas for the post of Internal Auditor, which is a lower post than that of Revenue Accountant, the qualification prescribed in the advertisement (Annexure P-3) is `B.Com (Ist Class) AND M.Com (2 nd Class) or Intermediate of Costs and Works Accountant/Intermediate of Chartered Accountant. The grievance is that while for the lower post of Internal Auditor both B.Com(1 st Class) and M.Com. (IInd Class) are essential, whereas for the higher post of Revenue Accountant, the qualification is in the alternative i.e., either `Full time regular B.Com. with minimum 60% marks' OR `Full time regular M.Com. with minimum 50% marks'.
Heard learned counsel for the petitioner. As per Regulation 8(A) of the 1991 Regulations, following Qualification and Mode of Appointment have been prescribed for Revenue Accountant and Internal Auditor:
Sr. Name of Method of Minimum Minimum Remarks No. Post Appointment Educational & Experience other Qualifications
1. 2. 3. 4. 5. 6.
1. S.A.S. xxx xxx xxx xxx Accountant
2. xxx xxx xxx xxx xxx
3. xxx xxx xxx xxx xxx
4. Apprentice By direct 1) B.Com (1st The Divisional recruitment Class) & M.Com successful Accountant/ in case (2nd Class) or candidates Revenue Departmental intermediate of shall be Accountant candidates cost and works required to are not A/Cs appear for available for Accountants interview or
3 of 8 ::: Downloaded on - 11-09-2016 00:26:24 ::: CWP No.16230 of 2016 (O&M) -4- promotion as intermediate of viva voce Divisional Chartered before the Accountant/ Accountants Selection Revenue 2) The candidates Committee for Accountant shall be required which to appear in the additional initial marks shall be recruitment allotted. The examination of a selected competitive candidates as nature consisting per of 3 papers:- requirement
i) Essay, Precies shall be & drafting required to
ii) Elementary undergo book keeping training for 4
iii) Arithmetic & months in the mensuration offices of Xens/SDOs and 2 months in the office of CAO/C.A. Successful candidates shall be allowed a fixed salary of Rs.4500/ P.M. till they qualify the SAS-I Examination in case of Board employee, however they will draw their own pay scales but those drawing total emoluments less than 4500/- P.M. would be allowed to draw Rs. 4500 P.M. fixed as in the case of direct recruits.
The regular
scale shall be
allowed after
the candidates
having
successful
negotiated the
SAS Part-I
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CWP No.16230 of 2016 (O&M) -5-
Examination.
They would
be required to
pass SAS-I
Examination
within one
year failing
which their
service would
be liable for
termination.
To avoid
termination of
services,
candidates
would be
offered the
job of UDCs,
in case they
fail to pass
the SAS-I.
Examination
and that the
Board
employee
would be
reverted to
the lower
posts held by
them
5. Revenue i) By After passing In case some
Accountant promotion SAS-Part-I vacancies are
from amongst Examination. left after
LDCs/UDCs, promoting all
Circle Assts, available and
ARAs, Head eligible SAS-
Clerks, Head Part-I
Office qualified
Asstts./ASKs officials who
/SKs, Internal opt for the
Auditors, cadre of
who opt for Revenue
the cadre of Accountant,
Revenue the
Accountants unqualified
(75% of Internal
vacancies) Auditors shall
ii) By be considered
promotion
for promotion
from
on the basis
unqualified
of seniority-
Internal
cum-merit
Auditors
(25% of
after
vacancies). minimum
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CWP No.16230 of 2016 (O&M) -6-
two years
service.
6. Internal i) By Direct B.Com (1st Class
Auditors appointment & M.Com (2nd
(55% of Class) or
vacancies) intermediate of
cost and works
Accountants/
intermediate of
Chartered
Accountants.
Must have passed
ii) By Punjabi of Matric
promotion or its equivalent
from amongst standard. After
ARAs/Circle having qualified 3 years
Assistants Departmental service as
who opt for Accounts Circle
promotion as Examination for Assistant/AR
Internal Ministerial A/UDC put
Auditors Establishment if together out
(45% of not already done of which a
vacancies) or specially minimum of
exempted. one year
service shall
be as Circle
Asstt./ARA
In the advertisement (Annexure P-2), the basic and professional qualification for the post of Revenue Accountant prescribed is as under:
Sr. Name of Post No. of Basic and Professional Pay Scale No. Post Code Posts qualification 1 to 4 xx xx xx xx xx
5. Revenue 15 90 Full time regular B.Com 10900-
Accountant with minimum 60% marks 34800+Rs.5400 Or Grade Pay Full time regular M.Com Note as per sr.
with minimum 50% marks No.1
Or
CA inter or ICWAI Inter
6 to 8 xx xx xx xx Xx
In the advertisement (Annexure P-3), the basic and professional qualification for the post of Internal Auditor prescribed is as under:
Sr. Name of Post No. of Basic and Professional Pay Scale No. Post Code Posts qualification 6 of 8 ::: Downloaded on - 11-09-2016 00:26:24 ::: CWP No.16230 of 2016 (O&M) -7- 1 to 13 xx xx xx xx xx
14. Internal 37 35 B.Com (1st Class) & M.Com 10900-
Auditor (II nd Class Or Intermediate 34800+Rs.5350 of Cost and Works Grade Pay Accountants/Inter-Mediate As per Note at of Chartered Accountants sr. No.1 Thus, it is clear that the 1991 Regulations prescribe the same qualification for direct appointment to the post of Revenue Accountant and Internal Auditor. There is also no dispute that the post of Revenue Accountant is a higher post than the post of Internal Auditor. But the mere fact that the same educational qualification is prescribed for direct appointment to both these posts does not, of itself, renders the provision illegal or unconstitutional. For selection to these posts separate written tests are held as is clear from the advertisements Annexures P-2 and P-3. The standard of the test would obviously be different for the two posts commensurate with the requirements of these posts. The position would have been different if higher educational qualifications were prescribed for the lower post and lower educational qualifications were prescribed for the higher post. That not being the case, merely because same educational qualifications have been prescribed for these posts, the Regulations cannot be held to be illegal or unconstitutional.
Vide advertisement (Annexure P-2), the basic and professional qualification prescribed for the post of Revenue Accountant is `Full time regular B.Com with minimum 60% marks' OR `Full time regular M.Com with minimum 50% marks' or CA inter or ICWAI Inter. This undoubtably is not in consonance with the 1991 Regulations as per which the educational qualification is B.Com (1st Class) & M.Com (2nd Class) or Intermediate of Cost and Works A/Cs Accountants/ Intermediate of Chartered Accountants.
7 of 8 ::: Downloaded on - 11-09-2016 00:26:24 ::: CWP No.16230 of 2016 (O&M) -8- Learned counsel for the petitioner candidly admitted that the petitioner had appeared in the examination for the post of Revenue Accountant but had not been successful. Hence, it is not open to her to challenge the advertisement at this stage. Moreover, the advertisement was issued way back on 17.06.2015. No challenge to the same is maintainable at this stage when the selection process is near completion.
The basic and essential qualifications prescribed for the post of Internal Auditor in the advertisement (Annexure P-3) are in consonance with the 1991 Regulations. As we have already held that the 1991 Regulations are not illegal, the advertisement, which is in conformity therewith, also cannot be held to be illegal. Moreover, the petitioner having participated in the selection process cannot now be permitted to assail the advertisement issued way back on 17.06.2015.
Accordingly, there is no merit in the writ petition and the same is dismissed.
(RAJESH BINDAL) (HARINDER SINGH SIDHU)
JUDGE JUDGE
August 11, 2016
Atul
Whether speaking/ reasoned: Yes/No
Whether Reportable: Yes/No
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