Karnataka High Court
Sri V Srinivas Murthy vs The State Of Karnataka on 6 April, 2023
Bench: G.Narendar, Shivashankar Amarannavar
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WP No. 2262 of 2023
C/W WP No. 22229 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
R
DATED THIS THE 6TH DAY OF APRIL, 2023
PRESENT
THE HON'BLE MR. JUSTICE G.NARENDAR
AND
THE HON'BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR
WRIT PETITION NO. 2262 OF 2023 (S-KSAT)
C/W
WRIT PETITION NO. 22229 OF 2022 (S-KSAT)
IN WP NO.2262/2023
BETWEEN:
1. THE STATE OF KARNATAKA,
PUBLIC WORKS DEPARTMENT
VIKASA SOUDHA,
Digitally
signed by BANGALORE-560001
NANDINI D REPRESENTED BY ITS
SECRETARY TO GOVERNMENT.
Location:
High Court
of Karnataka 2. STATE OF KARNATAKA
FINANCE DEPARTMENT,
VIDHANA SOUDHA,
BANGALORE-560001,
REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY.
3. THE PRINCIPAL DIRECTOR,
STATE ACCOUNTS AND
AUDIT DEPARTMENT
SHANTHI NAGAR,
BENGALURU-560027.
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4. DEPARTMENT OF PERSONNEL
ADMINISTRATION AND
REFORMS SERVICES,
REPRESENTED BY ITS SECRETARY
3RD FLOOR, VIDHANA SOUDHA,
BENGALURU-560001.
...PETITIONERS
(BY SRI. R.SUBRAMANYA, AAG A/W
SMT. SHILPA S.GOGI, AGA.)
AND:
1. SMT NANDINI
W/O SATHISH KUMAR D M
AGED ABOUT 37 YEARS,
WORKING AS CHIEF ACCOUNTS OFFICER,
OFFICE OF THE CHIEF ENGINEER,
COMMUNICATION AND BUILDING,
PWD, K.R. CIRCLE, BANGALORE-560040
R/AT NO.03, SAMRUDHI NILAYA
MARENAHALLI 1ST MAIN,
VIJAYA NAGAR-560 040,
BENGALURU.
2. SRI B LAKSHMIKANTH
S/O B BASAVAIAH
AGED ABOUT 47 YEARS
WORKING AS JOINT CONTROLLER
STATE HIGHWAYS DEVELOPMENT PROJECT
BENGALURU
R/AT NO.T3,
IN COVER MAGNUM APARTMENTS,
BANASAWADI MAIN ROAD,
BANASAWADI, BENGALURU-560043.
3. SMT DEVAKI N K
W/O DORESWAMY H T
AGED ABOUT 36 YEARS
WORKING AS CHIEF FINANCE OFFICER,
KARNATAKA ROAD DEVELOPMENT
CORPORATION LTD.,
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WP No. 2262 of 2023
C/W WP No. 22229 of 2022
BENGALURU-560 071
R/AT NO.108, 2ND CROSS,
10TH MAIN, NAGARBHAVI,
BENGALURU-560072.
4. SRI V SRINIVAS MURTHY,
W/O LATE VENKATARMANA
AGED ABOUT 49 YEARS,
WORKING AS AUDIT OFFICER,
OFFICE OF THE EXECUTIVE ENGINEER,
PUBLIC WORKS DEPARTMENT DIVISION,
RAMANAGARA-562159.
5. SRI C S NAGARAJU
S/O LATE B SRIRAMAIAH
AGED ABOUT 59 YEARS
WORKING AS AUDIT OFFICER
OFFICE OF THE EXECUTIVE ENGINEER,
PUBLIC WORKS DEPARTMENT DIVISION
BENGALURU-560001
R/AT NO.712, 1ST E CROSS,
3RD STAGE, 4TH BLOCK,
BASAVESHWARA NAGAR,
BENGALURU-560079.
6. SRI R S KULKARNI
S/O LATE SRIPADA RAO KULKARNI,
AGED ABOUT 53 YEARS,
WORKING AS AUDIT OFFICER,
OFFICE OF THE EXECUTIVE OFFICER,
PUBLIC WORKS DEPARTMENT DIVISION,
HAVERI-581110
R/AT NO.44, RAJNAGAR,
RAGHAVENDRAKRUPA,
HUBLI-580032.
...RESPONDENTS
(BY SRI. SHIVARUDRAPPA N.B, ADV. FOR R1.)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE
AN APPROPRIATE WRIT ORDER OR DIRECTION IN THE NATURE
OF CERTIORARI QUASHING THE IMPUGNED ORDER PASSED BY
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WP No. 2262 of 2023
C/W WP No. 22229 of 2022
THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL IN
A.No-1447 TO 1449/2022 DATED 29.08.2022 (ANNEXURE-A)
AND CONSEQUENTLY DISMISS THE ABOVE APPLICATION AS
THE SAME IS NOT MAINTAINABLE IN THE INTEREST OF
JUSTICE AND EQUITY.
IN WP NO.22229/2022
BETWEEN:
1. SRI V SRINIVAS MURTHY
W/O LATE. VENKATARMANA,
AGED ABOUT 49 YEARS,
WORKING AS AUDIT OFFICER,
OFFICE OF THE EXECUTIVE ENGINEER,
PUBLIC WORKS DEPARTMENT DIVISION,
RAMANAGARA - 562 159.
2. SRI C S NAGARAJU,
S/O LATE B SRIRAMAIAH,
AGED ABOUT 59 YEARS,
WORKING AS AUDIT OFFICER,
OFFICE OF THE EXECUTIVE ENGINEER,
PUBLIC WORKS DEPARTMENT DIVISION,
BENGALURU - 560001
R/AT NO.712, 1ST E CROSS,
3RD STAGE, 4TH BLOCK,
BASAVESHWARA NAGAR,
BENGALURU - 560079.
3. SRI R S KULKARNI
S/O LATE SRIPADA RAO KULKARNI,
AGED ABOUT 53 YEARS,
WORKING AS AUDIT OFFICER,
OFFICE OF THE EXECUTIVE OFFICER,
PUBLIC WORKS DEPARTMENT DIVISION,
HAVERI - 581110
R/AT NO.44, RAJNAGAR,
RAGHAVENDRA KRUPA, HUBLI - 580 032.
...PETITIONERS
(BY SRI. VIJAYA RAGHAVA SARATHY., ADVOCATE)
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WP No. 2262 of 2023
C/W WP No. 22229 of 2022
AND:
1. THE STATE OF KARNATAKA,
DEPARTMENT OF PUBLIC WORKS
VIKASA SOUDHA,
BENGALURU - 560001
REP BY ITS SECRETARY TO GOVT.
2. STATE OF KARNATAKA,
DEPARTMENT OF FINANCE
VIKASA SOUDHA
REP. BY ITS
ADDITIONAL CHIEF SECRETARY
BENGALURU - 560001.
3. THE PRINCIPAL DIRECTOR,
KARNATAKA STATE
AUDIT AND ACCOUNTS DEPARTMENT,
SHANTHI NAGAR,
BENGALURU - 560029.
4. DEPARTMENT OF PERSONNEL
ADMINISTRATION AND
REFORMS SERVICES,
REP. BY ITS SECRETARY
M.S.BUILDING,
BENGALURU - 560001.
5. SMT. NANDINI
W/O SATHISH KUMAR D M
WORKING AS CHIEF ACCOUNTS OFFICER,
OFFICE OF THE CHIEF ENGINEER,
COMMUNICATION AND BUILDING,
PWD, K R CIRCLE
BANGALORE - 560040
R/AT NO.3, SAMRUDHI NILAYA,
MARENAHALLI 1ST MAIN,
VIJAYANAGAR - 560040.
6. SRI B LAKSHMIKANTH,
S/O B BASAVAIAH
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AGED ABOUT 47 YEARS
WORKING AS
JOINT CONTROLLER,
STATE HIGHWAYS
DEVELOPMENT PROJECT,
BENGALURU,
R/AT NO.T3,
IN COVER MAGNUM APARTMENTS,
BANASAWADI MAIN ROAD,
BANASAWADI, BENGALURU-560043.
7. SMT. DEVAKI N K
W/O DORESWAMY H T
AGED ABOUT 36 YEARS
WORKING AS
CHIEF FINANCE OFFICER,
KARNATAKA ROAD
DEVELOPMENT CORPORATION LTD.,
BENGALURU - 560071
R/AT NO.108, 2ND CROSS,
10TH MAIN, NAGARBHAVI,
BENGALURU - 560072.
...RESPONDENTS
(BY SRI. R.SUBRAMANYA, AAG A/W
SMT. SHILPA S.GOGI, AGA FOR R1 TO R4,
SRI. SHIVARUDRAPPA N.B, ADV. FOR R5,
SRI. REUBEN JACOB, SENIOR COUNSEL FOR
SRI. PAWAN KUMAR M.N AND
SRI. PIYUSH KUMAR JAIN .D, ADVOCATES FOR C/R6)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO ISSUE AN
APPROPRIATE WRIT ORDER OR DIRECTION IN THE NATURE OF
CERTIORARI QUASHING THE IMPUGNED ORDER PASSED BY
THE KARNATAKA STATE ADMINISTRATIVE TRIBUNAL IN
APPLICATION NO.1447 TO 1449 OF 2022, DATED 29/08/2022
(ANNEXURE-A) AND CONSEQUENTLY DISMISS THE ABOVE
APPLICATION AS THE SAME IS NOT MAINTAINABLE.
THESE PETITIONS, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, G.NARENDAR J., MADE THE FOLLOWING:
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WP No. 2262 of 2023
C/W WP No. 22229 of 2022
ORDER
Heard the learned Addl. Advocate General Sri. R. Subramanya along with Smt. Shilpa S.Gogi, learned AGA appearing on behalf of the petitioners in the lead petition and for respondent Nos.1 to 4 in the companion petition, Sri. Shivarudrappa N.B, learned counsel appearing for respondent No.1 in the lead petition and for respondent No.5 in the companion petition, Sri. Reuben Jacob, learned Senior counsel along with Sri. Piyush Kumar Jain D, learned counsel for respondent Nos.2 and 3 in the lead petition and for respondent Nos.6 and 7 in the companion petition and Sri. Vijaya Raghava Sarathy, learned counsel for the petitioners in the companion petition and for respondent Nos.4 to 6 in the lead petition.
2. Both the writ petitions arise out of the common order passed by the Karnataka State Administrative Tribunal on 29.08.2022 in Application Nos.1447- 1449/2022.
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3. Respondent Nos.1 to 3 in the lead petition, who are the original applicants approached the Tribunal with a prayer to quash the Government Order bearing No.LoE 112 Se. E. Si 2021 dated 14.03.2022 produced as Annexure-A5 to the applications. Petitioners, more particularly, respondent No.1 in the applications, proceeded to issue the impugned Government Order dated 14.03.2022 whereby four posts out of eight posts came to be apportioned in order to reserve the same to the employees of the Public Works Department. The applicants approached the Tribunal contending that the same is without competence and that it is impermissible to create or abolish the post without carrying out amendment to the Cadre and Recruitment Rules, and that in the light of the law laid down by the Co-ordinate Bench of this Court in the case of M. V. Dixit Vs. State of Karnataka reported in ILR 2004 Kar 3802, the impugned Notification stands vitiated. The Tribunal accepting the said contention has proceeded to hold that the Government Order warrants interference as being vitiated and has been pleased to -9- WP No. 2262 of 2023 C/W WP No. 22229 of 2022 allow the applications and impugned Government Order came to be quashed.
4. Before adverting to the merits of the case, it is necessary to trace the past history relating to these eight posts. The petitioners have accounted for the eight posts in paragraph No.8 in their Reply Statement filed before the Tribunal. Paragraph No.8 reads as under:-
"8. It is submitted that insofar as other contentions and averments made by the Applicants are concerned, in the administrative control of the PWD Department, there are eight zonal offices headed by the Engineer-in-Chief/Chief Engineer. In each zonal office, there is a head of accounts section, which is group "A" post. Though the duties and responsibilities of those posts are same, but Eight officers of different cadres with different pay scales are presently working as head of the accounts sections in the said eight zonal offices and there are no such posts in the existing C & R Rules of PWD Department. The details are below:-
1 Chief Engineer, Chief Accounts Communication & Buildings Officer (South), Bangalore.
2 Chief Engineer, Chief Accounts Communication & Buildings Officer (North), Dharwad.
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 3 Chief Engineer, Accounts Officer Communication & Buildings (North-East), Kalburgi.
4 Chief Engineer, Accounts Officer Communication & Buildings (Central), Shimoga.
5 Chief Engineer, Chief Accounts
National Highway (Central Officer
Zone), Bangalore
6 Chief Project Officer, Joint Controller
State Highway Development
Project, Bangalore.
7 Managing Director, Chief Finance
KRDCL, B'lore officer
8 Managing Director, Joint Controller
KSHIP, B'lore
Since the above said posts i.e., Accounts Officer, Chief Accounts Officer, Joint Controller and Chief Finance Officer are not in the existing C & R Rules of PWD Department and the duties and responsibilities of those posts are one and the same, Public Works Department was issued an Executive Order dtd 14.03.2022, by which method of recruitment of those posts are prescribed and re-designated as Chief Accounts Officer."
5. On perusal of paragraph No.8 of the Reply Statement, we find that the paragraph merely re-iterates the availability of eight posts. On being queried as to when and how the posts were created, learned counsels take this Court through Government Order dated 02.11.2015
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 under which several posts have been created and out of the 69 posts, two posts i.e., Sl. Nos.10 and 11 relates to Accounts Officer and Audit Officer.
6. Learned AAG would further take this Court through Government Order dated 04.05.2020 whereby certain additional posts were created in respect of new office of Chief Engineer, Communication and Buildings, Central Division, Shivamogga established by the State Government whereunder, one post of Accounts Officer has been created. Learned AAG would take the Court through another Government Order dated 02.07.2021 underwhich, one post of Chief Accounts Officer had been created in the National Highways Zone. On a reading of the Government Order, it is seen that the post has been christened as temporary post and the Government Order extends the term of the post till 31.03.2022 only. Consequentially, on 20.07.2021 when one Devaki N. K, Joint Controller of the State Accounts Department has been transferred and posted as Chief Finance Officer of the Karnataka Road
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 Development Corporation Limited and lastly, learned AAG would also take the Court through Notification dated 05.04.2022 and under the said Notification, it can be deciphered that the post of Accounts Officer has been upgraded to the post of Chief Accounts Officer and one Smt. Pooja Doddamani J, has been directed to be placed in the said post.
7. Learned Senior counsel Sri. Reuben Jacob, would invite the attention of the Court to the Cadre and Recruitment Rules, 2010 of the Karnataka Road Development Corporation Limited and would point out that the post of General Manager - Finance and Accounts has been created in the said Corporation and that the same is encadered to the State Account Services. On perusal of the Schedule II of the Cadre and Recruitment Rules, relating to method of recruitment, it is seen that the same is by deputation from State Government of an Officer of State Account Services of equivalent Grade but what is appalling is that no qualification has been stipulated. The
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 Cadre and Recruitment Rules stipulates qualification for the post of Company Secretary, Account Superintendent, Office Superintendent, Computer Analyst, Accounts Assistant and even for Drivers, Attenders and Peons but surprisingly, the qualification to be appointed as General Manager - Finance and Accounts remains in vacuum.
8. Our attention is further drawn to one more Government Order dated 25.06.2012, which has authorized the creation of one post of Joint Controller of Accounts under the Programme Implementation Unit - State Highway Development Scheme (PIU-SHDP) in the pay scale of Rs.20,025/- - Rs.28,275/- and one post of Audit Officer in the Pay Scale of Rs.11,400/- - Rs.21,600/- and one Accounts Superintendent in the Pay Scale of Rs.10,000/- - Rs.18,150/- and yet again under the National Highway Development Scheme.
9. The documents placed before us accounts for creation of six posts and there is nothing on record to demonstrate as to how other two posts came to be
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 created. Be that as it may. The question that stares at us is the maintainability of the applications. Admittedly, the posts have not been created in a manner as desired by law. In fact, in respect of two of the posts, it is seen that they have been created temporarily and in fact the Government Order dated 02.07.2021 would extend the term of the post till 31.03.2022 only.
10. That apart, as observed supra, we see that no minimum qualification have been stipulated against the posts. Thus, this vacuum appears to have given a handle for Officers, who are desirous of the said post and who seem to have the reach, have manoeuvred and ensconced themselves in the said posts. The description of the posts as noted supra and in the cause-title is that of Chief Accounts Officer in the office of the Chief Engineer, Communication and Buildings (South), Bengaluru, Chief Accounts Officer, Chief Engineer, Communication and Buildings (North), Dharwad, Accoutns Officer, Chief Engineer, Communication and Buildings (North-East),
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 Kalburgi, Accounts Officer, Chief Engineer, Communication and Buildings (Central), Shimoga, Chief Accounts Officer, Chief Engineer, National Highway (Central Zone), Bengaluru, Joint Controller, Chief Project Officer, State Highway Development Project, Bengaluru, Chief Finance Officer, Managing Director, KRDCL, Bengaluru and Joint Controller, Managing Director, KSHIP, Bengaluru.
11. What is astonishing and shocking to us is that such crucial and critical posts, which are apparently required for smooth and orderly functioning and strict supervision of the finances, has been treated so lightly, even to the extent of not stipulating the qualification or eligibility criteria, be it to the office of the Chief Finance Officer or General Manager - Finance and Accounts. We do not see any material before us which stipulates any eligible criteria and it leads us to believe that the said omission is deliberate. The academic qualification of the original applicants is no where disclosed, whether they are competent to occupy the post, whether they are
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 competent and capable of discharging their duties and responsibilities, are all a huge question mark. We deem it appropriate to say so, in view of the fact that none of the Government Orders or Notifications disclose what are the duties and responsibilities attached to these high sounding offices. It only indicates a very deep-rooted malice, which requires to be addressed by the highest civil servant at the earliest and in an expeditious manner. It is such vagueness and ambiguity, which in the considered opinion of this Court is aiding the parties to litigate at will.
12. We are unable to comprehend as to how such a significant number of posts came to be created and that too, without following the due process of law and without stipulating the minimum qualification or the duties and responsibilities.
13. There can be no doubt, that circumstances may arise necessitating creation of posts and it could also be gainfully contended that the State is the best judge to evaluate and reckon with the situation and come to a
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 considered decision with regard to creation of posts. But having said so, the State is also enjoined with the duty to stipulate the eligibility criteria and also duties and responsibilities of the said post. The State is not carrying out any charitable activity while creating a post but is discharging a conscious duty for bettering the administration. But in the instant case, this Court is confronted with the opposite. The manner in which the litigation is being carried forward would reflect the attitude that the officers wish to stake a right over the post and it further appears that they desire to dictate as to which post should be apportioned to which Department and as to how it should be apportioned.
14. On a reading of the order impugned in the applications, it is apparent that the Government has been trying to discharge functions which are wholly within its domain, that of streamlining the administration by allocating post and also stipulating as to the officers, who would be entitled to occupying the said post but, the
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 Government would have been better off if they had also stipulated the eligibility criteria and duties and responsibilities of the said post. The manner in which these eight posts have been created and the manner in which the postings are being done and manner in which the litigants have been successful in remaining in the same post despite being granted promotions, is a little baffling and puzzling.
15. The over all picture this Court gathers is that, the Government appears to have somehow succumbed, to state lightly, manipulative attempts of the Civil/Government Servants, who appear to have been successful in squatting in the post of their choice at their whims and fancies. In our considered opinion, the very entertainability or maintainability of the applications itself falls into the question.
16. If certain posts are sought to be created or abolished or altered in any other manner or upgraded or down graded, we are unable to understand as to how the
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 applicants can question the same. Merely because they are occupying the said post on deputation, would not give them locus to question the acts of the Government in altering the nature of the posts. The applicants being deputationists and the impugned Government Order not in any manner altering their conditions of service and causing no prejudice, cannot be the ground for maintaining the applications and on that short ground alone, the applications were required to be rejected.
17. Be that as it may, what puzzles us even further is the act of the 2nd and 3rd petitioner Departments joining the 1st petitioner in preferring this writ petition despite the apparent fact that posts held by its officers are now sought to be handed over to the 1st petitioner Department.
18. Apparently posts which were sought to be encadered to the 3rd Petitioner Department (in the lead petition) is sought to be altered. If such alteration ensues, it can be legitimately expected that petitioner No.3 may be deprived of ensuring posts to discharge duties for its
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 employees. If that be the case, the same would amount to an interdepartmental issue and such interdepartmental issue cannot be canvassed by the public servant like the applicants but it ought to have been resolved under the mechanism made available and provided under the Government Order dated 08.10.2004 and not by resorting to litigation by persons, who do not have the locus standi to canvass the same.
19. A feeble attempt is made by learned Senior counsel to demonstrate that the 3rd petitioner Department, who ought to have been in the forefront to take up the cause is arraying itself against its own employees. In this regard, learned Senior counsel would take this Court through Government Order dated 30.10.2012, which Government Order came to be passed pursuant to directions issued by this Court in W.P.Nos.19567- 571/2009 disposed of on 12.09.2012. The same reads as under:-
"PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA
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C/W WP No. 22229 of 2022 Sub: Posting of Officials of State Accounts Department for accounting and audit functions in various departments - Issue of guiding principles for all departments-reg.
Read: 1.Observation / direction of the Hon'ble High Court of Karnataka while hearing the Writ Petitions No.19567-19571/2009 on 12.9.2012.
2. Proceedings of the meeting dated 24.9.2012 chaired by Chief Secretary to Government.
3. Memo submitted by the Advocate General, Karnataka before the Hon'ble High Court of Karnataka, on 30.09.2012.
4. U.O. Note No.DPAR 148 SRD 2012, dated 18.10.2012, received from Department of Personnel & Administrative Reforms (Service Rules).
Preamble:
The accounting and audit functions in various departments are carried out traditionally by the officials of State Accounts Department posted on deputation to those departments. For enabling such deputation of the State Accounts Department officials with appropriate skills and experience, the Cadre & Recruitment (C & R) Rules of those departments earmark the account and audit functions related posts for the officials of State Accounts Department only. These arrangements have been put in place as a policy to ensure separation between implementation and finance related functions.
2. The above arrangements were changed by certain departments by amending their C & R Rules to fill up certain posts by promoting their own officials instead of earmarking for the State Accounts Department officials. During 2008, the Rural Development and Panchayat Raj Department framed C
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& R Rules for Panchayat Raj Engineering Department wherein all the posts in the cadres of Accounts Superintendents, First Division Accounts Assistants and Second Division Accounts Assistants which were earmarked hitherto for the State Accounts Department officials are to be filled up by promoting the staff of Panchayat Raj Engineering Department itself. This was challenged by the aggrieved staff of State Accounts Department before the Karnataka Administrative Tribunal Vide Application No. 2671/2008 and other related applications. They came to be dismissed vide order dated 5.6.2009. The said order was challenged by them before the Hon'ble High Court of Karnataka in Writ Petition Nos 19567-71/2009. In the context of differing approaches followed by various departments in provision of the staff for accounting service and challenge of such actions in the Writ Petitions, Hon'ble High Court directed the Government to resolve the matter.
3. After examining all aspects of the case and after consulting all concerned in this case the Government proceeds to issue the following orders.
GOVERNMENT ORDER NO.FD 304 SAD 2011, BANGALORE, DATED 30.10.2012 Under the circumstances explained in preamble, the Government hereby frames the following guidelines to be implemented by all departments with a view to ensure proper maintenance of the accounts of the state government.
a. As far as possible, separation between implementation and accounting functions should be maintained.
b. State Accounts Department should continue to provide staff with required skills and experience to various departments for their accounting and audit needs.
c. Senior staff for accounting and audit functions in various departments at senior levels (Group A and B gazetted posts) must be sourced exclusively from State Accounts Department.
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 d. Even for the accounting and audit staff in various departments at junior levels, the pre- dominant mode should be the sourcing from State Accounts Department.
e. A moderate number of posts at junior levels (Second Division Account Assistants, First Division Account Assistants and Account Superintendents) relating to the accounting functions not exceeding 50% of the total posts at these levels may, however, be earmarked for officials of the concerned departments for filing up through promotion provided they have the required skills and experience. There should not be any direct recruitment of the staff for accounts related posts in these departments so as to avoid potential stagnation problem for such staff. However, the exact earmarking for the concerned department within the limit will be decided by the Cadre Review Committee headed by Additional Chief Secretary in consultation with Finance Department.
f. The skills, experience and training required for promotion of the officials to the accounts related posts in various departments should be the same as prescribed by State Accounts Department for its own employees at those levels. C & R Rules of the concerned departments opting for the option at "e" above should be amended accordingly and kept aligned with C & R Rules of State Accounts Department.
g. State Accounts Department should assist other departments opting for opinion "e" in training their account related staff as well as in imparting basic accounting skills to the general staff.
h. If any department has an exceptionally large need for accounting staff at junior level, e.g.,
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WP No. 2262 of 2023C/W WP No. 22229 of 2022 2500 posts of Second Division Account Assistants sanctioned for Gram Panchayats in the year 2010, such exceptional needs may be met from department specific recruitment after ascertaining non-availability of State Accounts Department employees from Finance Department. However, State Accounts Department should assist the concerned department in training such personnel. i. The amendment carried out by RD & PR in year 2008 to C & R Rules of Panchayat Raj Engineering Department should be changed to limit the earmarking of the account related posts for the departmental officers as per the principles suggested above. The staff becoming surplus due to such new limit may be posted to Zilla or Taluk Panchayats or may be continued in their present posts in Panchayat Raj Engineering Department itself till their retirement.
j. The flexibility available in C & R Rules of Zilla Panchayats for account related posts should continue.
2. The Government departments must ensure that the existing C & R Rules of their departments should be amended in accordance with the above guiding principles. Further, any proposal for framing or for amending the Cadre & Recruitment Rules of the government departments must strictly adhere to these guiding principles and the same should be followed scrupulously.
BY ORDER AND IN THE NAME OF THE GOVERNOR OF KARNATAKA (N.LAKSHMANA) Under Secretary to Government, Finance Department (Admn & Advances)"
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C/W WP No. 22229 of 2022
20. Having heard the learned AAG and the learned Senior counsel and other counsels and having given our anxious consideration to the contentions and materials before us, we are of the opinion that the instant applications could not have been maintained by the applicants in respect of the Government Order, which in our considered opinion relates to reallocation of posts and filing-up of posts with regard to which the applicants can have no cause for concern. The applicants could have only represented through the 3rd petitioner - Department and could not have independently taken up and espoused the case of the Department, as in our considered opinion, the said impugned order does not in any manner prejudice or alter the rights of the applicants nor does it amount to altering the services conditions of the applicants.
21. Learned AAG has strenuously contended that the reallocation of post was necessitated on account of the fact that there is no promotional avenues or promotional
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C/W WP No. 22229 of 2022 opportunity for those, who were handling accounts of the respective Departments.
22. We are not convinced by the said argument. Accounting is not a mere act of addition and subtraction but also evaluating the expenditure and the nature of expenditure. To give an illustration, merely because a nursing staff has put in decades of service, cannot be an excuse to promote them and appoint them as Doctors. Higher posts in the accounting hierarchy requires technical skills and academic skills and duties are required to be discharged by competent hands.
23. Be that as it may, as noted supra, it is apparent that there is more than desired levels of ambiguity, which has resulted in this purposeless litigation. The present litigation could have been avoided if 1st petitioner or 3rd petitioner Departments had merely referred the issue to the Chief Secretary for resolution. That apart, we see that the posts have been created under various Government Orders at will. We do not see the recommendation of the
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C/W WP No. 22229 of 2022 Cadre and Review Committee as established under the O.M. No.DPAR 59 SRD 2002 dated 23.09.2002. In that view, we deem it appropriate to issue the following directions:
i) The present dispute with regard to reallocation of posts of the officers of the PWD sought to be encadered to the State Accounts Department shall be referred for resolution to the Chief Secretary.
ii) The Chief Secretary shall look into the manner and method in which the posts have been created.
iii) The Chief Secretary shall look into the desirability for continuation of the posts.
iv) In the event, the Chief Secretary is of the opinion that continuation of the post is required, then the Chief Secretary shall stipulate eligibility criteria and also the duties and responsibilities attached to the respective posts.
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WP No. 2262 of 2023C/W WP No. 22229 of 2022
v) The Chief Secretary shall also lay down the Guidelines as to how issues of similar nature are to be addressed, if arises in future.
vi) The Chief Secretary shall complete the exercise and submit Report to this Court within a period of four months from today.
vii) We further direct that in future, creation of all additional posts except which are of permanent nature shall be referred to the Cadre Review Committee and prior consent of the Committee shall be obtained and justify the creation of the post and thereafter, it is open for the respective Departments to seek recruitment and posting.
viii) We direct the 1st and 3rd petitioner -
Department to place the respective Cadre and Recruitment Rules before the Committee for the purpose of assessing and recommending the necessary staff pattern either by way of creating or decreasing the strength in various posts.
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WP No. 2262 of 2023C/W WP No. 22229 of 2022
ix) The order of the Karnataka State
Administrative Tribunal dated 29.08.2022
passed in Application Nos.1447-1449/2022 is hereby quashed. The reallocation of post shall take effect immediately after the Report of the Chief Secretary and be in accordance with the recommendation of the Chief Secretary.
The writ petition stands disposed of in the above terms.
Ordered accordingly.
There shall be no order as to costs.
Sd/-
JUDGE Sd/-
JUDGE DN/List No.: 1 Sl No.: 1