Central Administrative Tribunal - Ernakulam
Comptroller And Auditor General Of ... vs Shaji Jos on 25 August, 2025
1 CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH, ERNAKULAM MA No. 180/00370/2025 in OA No. 180/00191/2016 MA No. 180/00371/2025 in OA No. 180/00421/2017 MA No. 180/00376/2025 in OA No. 180/00784/2018 MA No. 180/00676/2025 in OA No. 180/00686/2019 MA No. 180/00383/2025 in OA No. 180/00796/2019 MA No. 180/00650/2025 in OA No. 180/00477/2020 MA No. 180/00384/2025 in OA No. 180/00416/2021 MA No. 180/00372/2025 in OA No. 180/00430/2023 MA No. 180/00435/2025 in OA No. 180/00031/2024 MA No. 180/00428/2025 in OA No. 180/00032/2024 MA No. 180/00408/2025 in OA No. 180/00204/2024 MA No. 180/00367/2025 in OA No. 180/00248/2024 MA No. 180/00669/2025 in OA No. 180/00259/2024 Monday, this the 25th day of August, 2025 CORAM:
Hon'ble Mr. Justice Sunil Thomas, Member (J) Hon'ble Ms. V. Rama Mathew, Member (A)
1. MA No. 180/00370/2025 in OA No. 180/00191/2016 -
1. The Comptroller and Auditor General of India, Pocket-9, Deen Dayal Upadhyaya Marg, New Delhi - 110124.
2. The Principal Accountant General (AE), Kerala, M.G. Road, Thiruvananthapuram, Kerala, 695 001.
3. The Sr. Deputy Accountant General (Admn.), Office of the Accountant General (A&E), Kerala, Thiruvananthapuram - 695 039. ..... Miscellaneous Applicants 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 2 (By Advocate : Mrs. Sreekala T.K.) Versus Gayathri Nair, aged 49 years, W/o. A.R. Girish Kumar, Presently working as Assistant Accounts Officer, Office of the Principal Accountant General (A&E), Kerala Trivandrum, residing at : House No. 13-A, Naimisharanyam, Kawdiyar Gardens, Gold Link Road, Kawdiyar PO, Thiruvananthapuram - 695 003. ..... Respondent (By Advocates : Mr. T.C. Govindaswamy, Ms. Kala T. Gopi, Ms. Karthika S. and Ms. Sreekala T.N.)
2. MA No. 180/00371/2025 in OA No. 180/00421/2017 -
1. The Comptroller and Auditor General of India, Pocket-9, Deendayal Upadhyaya Marg, New Delhi - 110124.
2. The Principal Accountant General (AE), Kerala, Thiruvananthapuram - 695 001.
3. The Principal Accountant General (General & Social Sector Audit), Office of the Accountant General (A&E), Kerala, Trivandrum - 695 001.
4. The Accountant General (Audit & Economic Revenue Service Audit), Office of the Accountant General (A&E), Kerala, Trivandrum - 695 001.
5. The Senior Deputy Accountant General (Admn.), Office of the Principal Accountant General (A&E), Kerala, Thiruvananthapuram - 695 001. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 3 Versus Biju Skariah, aged 42 years, S/o. Skariah E.S., Sr. Accountant, Office of the Principal Accountant General (A&E), Kerala, Trivandrum - 695 001, residing at Leondale, PNRA - P-70-A, Priyadarsini Nagar, Ulloor, Medical College PO., Trivandrum-695 001. ..... Respondent (By Advocates : Mr. T.C. Govindaswamy and Ms. Kala T. Gopi)
3. MA No. 180/00376/2025 in OA No. 180/00784/2018 -
1. The Comptroller and Auditor General of India, Pocket-9, Deen Dayal Upadhyaya Marg, New Delhi - 110124.
2. The Accountant General (AE), Kerala, M.G. Road, Thiruvananthapuram, Kerala, 695 001. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) Versus
1. Titus Philip, aged 61 years, S/o. V.P. Dathose (late), Retd. Accounts Officer/Office of the Accountant General (A&E), Kerala Trivandrum-695 001), residing at - No. TC.9/217(1), Madrasa Lane, Sasthamangalam, Trivandrum - 695 010.
2. M.S. Vijayakumar, aged 60 years, S/o. A. Sankara Pillai, (late) (Retd. Accounts Officer/Office of the Accountant General (A&E), Kerala, Trivandrum - 695 001), residing at Neelambari, T.C. 27/1059(1), Vanchiyoor, Trivandrum - 695 035.
2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 4
3. Union of India, represented by the Secretary to the Government of India, Ministry of Personnel, Public Grievances & Pensions, Department of Personnel & Training, New Delhi - 110 001. ..... Respondents (By Advocates : Mr. T.C. Govindaswamy and Ms. Kala T. Gopi)
4. MA No. 180/00676/2025 in OA No. 180/00686/2019 -
1. The Comptroller and Auditor General of India, Pocket-9, Deen Dayal Upadhyaya Marg, New Delhi - 110124.
2. The Accountant General (AE), Kerala, M.G. Road, Thiruvananthapuram, Kerala, 695 001. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) Versus
1. Smt. Vijaya R., Omkar, TC 50/1468(12), TARA-24, Vilayil Lane, Thaliyal, Karammana PO, Thiruvananthapuram - 695 002.
2. Maya P.I., Anagha, House No. 305-D, Darshan Nagar, Peroorkada, Thiruvananthapuram - 695 005.
3. Rekha K.S., T.C. 29/93(1), M.K.K. Nair Road, Pettah, Thiruvananthapuram, Pin - 695 024.
4. Preetha V.S., TC9/2208, Saranath, Kurup's Lane, Sasthamangalam, Trivandrum - 695 010.
5. Bindu B.R., Balarema, TC 25/3392, Chirakkulam Road, Trivandrum - 695 001.
2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 5
6. Kamala R., TC 37/1258, DTKSRA-127, Kallampally Street Fort, Trivandrum.
7. Sheeba Cyrus, TC 27/1946, CRRA-144, Chirakkulam Road, Thiruvananthapuram - 695 001.
8. Rajee Rajan, Surabhi, BLRA-55, Marakkamuttom, Thiruvananthapuram.
9. Sophy Thomas, TC X/509, Athinilkunnathil Aiswarya Avenue, Mannanthala, Thiruvananthapuram.
10. Jaya Prasad, Manimandiram, TC 5/1975, PNRA D-29, Sreekrishna Lane, Kowdiar PO, Thiruvananthapuram, Pin - 695 003.
11. Geetha Mary Thomas, TC XI/1740-1, Charachira, Kawdiar PO, Trivandrum - 695 003. ..... Respondents (By Advocates : Mr. Najumal Hussain, Ms. Anitha M.A. & Ms. Dilmaya P.)
5. MA No. 180/00383/2025 in OA No. 180/00796/2019 -
1. The Comptroller and Auditor General of India, Pocket-9, Deen Dayal Upadhyaya Marg, New Delhi - 110124.
2. The Accountant General (AE), Kerala, M.G. Road, Thiruvananthapuram, Kerala, 695 001. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 6 Versus
1. Ashif Iqbal S., TC 49/669, S/o. Shahul Hameed, aged 52 years, Assistant Accounts Officer, O/o. Accountant General, Thiruvananthapuram, Manacuad PO, Thiruvananthapuram-695 009.
2. Madhusoodanan K.M., S/o. Balakrishnan, aged 56 years, Assistant Accounts Officer, O/o. Accountant General, Thiruvananthapuram, House No. 305-D, Darshan Nagar, Peroorkada, Thiruvananthapuram-695 005. ..... Respondents (By Advocates : Mr. Najumal Hussain, Ms. Anitha M.A., Ms. Dilmaya P. & Ms. Sajna A.I.)
6. MA No. 180/00650/2025 in OA No. 180/00477/2020 -
1. The Comptroller and Auditor General of India, 10, Babadhur Zafa Marg, Indra Prastha, New Delhi - 110 001.
2. The Accountant General (G&SSA), Kerala, Office of the Accountant General (G&SSA), Kerala, Thiruvananthapuram - 695 001. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) Versus
1. P. Sivaprasad, aged 61 years, S/o. G. Prabhakaran, Supervisor (Retired), office of the Accountant General (G&SSA), Kerala, Thiruvananthapuram - 695 001, residing at Prasad Bhavan, 143, G.V. Nagar, Ayathil PO, Kollam - 691 021.
2. Krishna Kumar, aged 60 years, S/o. Kunjukrishnan, Supervisor (Retired), office of the Accountant General (G&SSA), Kerala, Thiruvananthapuram - 695 001, residing at Aiswarya, MRA-29, Girls HSS Junction, Attingal PO, Thiruvananthapuram - 695 101.
2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 7
3. T.P. Vijayakumar, aged 58 years, S/o. (late) Ponnappan Nair, Supervisor (Retired), office of the Accountant General (Audit), Kerala, Thiruvananthapuram - 695 001, residing at Raghasudha, Pallom PO, Kottayam - 686 007.
4. P.M. Sneha, aged 62 years, D/o. K.S. Sankaran, Supervisor (Retired), office of the Accountant General (G&SSA), Kerala, Thiruvananthapuram - 695 001, residing at House No. 194, Plamoottil, TC 17/1230, Sastha Nagar, Pangode, Thirumala, Thiruvananthapuram - 695 006.
5. S. Girija, aged 61 years, D/o. (late) P.K. Nair, Supervisor (Retired), office of the Accountant General (G&SSA), Kerala, Thiruvananthapuram - 695 001, residing at Vellimana, PGRA No. 10, Shivaji Lane, Enchakkal, Thiruvananthapuram - 695 023. ..... Respondents (By Advocates : Mrs. Deepthi P., Mr. Dhananjay Deepak and Mr. Jismon A. Kuriakose)
7. MA No. 180/00384/2025 in OA No. 180/00416/2021 -
1. The Comptroller and Auditor General of India, 10, Bahadur Zafar Marg, Indra Prastha, New Delhi - 110 001.
2. The Accountant General (Audit-1), Kerala, Office of the Accountant General (Audit-1), Kerala, Thiruvananthapuram - 695 001. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) Versus K. Krishna Kumar, aged 61 years, S/o. Kunjukrishnan, Supervisor (Retired), Office of the Accountant General (Audit-1), Kerala, Thiruvananthapuram - 695 001, residing at Aiswarya, MRA-29, Girls HSS Junction, Attingal PO, Thiruvananthpauram - 695 101. ..... Respondent 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 8 (By Advocates : Mr. S.R.K. Prathap and Mr. Jissmon A. Kuriakose)
8. MA No. 180/00372/2025 in OA No. 180/00430/2023 -
1. The Accountant General (AE), Kerala, Thiruvananthapuram - 695 001.
2. The Senior Deputy Accountant General (Admn), Office of the Principal Accountant General (A&E), Kerala, Thiruvananthapuram - 695 001.
3. The Comptroller and Auditor General of India, 9, Deen Dayal Upadhyaya Marg, New Delhi - 110124.
4. The Deputy Comptroller & Auditor General of India, 9, Deen Dayal Upadhyaya Marg, New Delhi - 110124. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) Versus
1. Arjun Mohan, aged 38 years, S/o. late T.A. Mohan, (Ex-Accountant, O/o the Principal Accountant General (A&E), Thiruvananthapuram), residing at No. C3, Sandram, Subhash Lane, Netaji Road, Thoppumukku, Vattiyoorkavu, Thiruvananthapuram - 695 013.
2. Union of India, represented by Secretary to the Government of India, Ministry of Personnel, Public Grievances & Pensions, (Department of Personnel & Training), New Delhi - 110 001. ..... Respondents [By Advocates : Mr. T.C. Govindaswamy, Ms. Kala T. Gopi and Ms. Nishitha Balachandran (R1) and Mr. M.N. Manmadan, SCGSC (R2)] 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 9
9. MA No. 180/00435/2025 in OA No. 180/00031/2024 -
1. The Comptroller & Auditor General of India, 9, Deendayal Upadhyaya Marg, New Delhi - 110 124.
2. The Principal Accountant General (Audit-II), Office of the Principal Accountant General (Audit-II), Kerala, Thiruvananthapuram - 695 001.
3. The Senior Deputy Accountant General (Administration and A&M-I) (Disciplinary Authority), O/o. Accountant General (Audit-II), Kerala, Thiruvananthapuram - 695 001. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) Versus Shaji Jos, aged 56 years, S/o. T.J. Joseph, Senior Auditor, O/o the Accountant General (Audit-II), Kerala, Thiruvananthapuram - 695 001, residing at TC No. 11/1681, Kowdiar PO, Thiruvananthapuram - 695 003. ..... Respondent [By Advocates : Mr. T.C. Govindaswamy, Ms. Kala T. Gopi, Mr. Kailesh T. Gopi and Ms. Nishitha Balachandran]
10. MA No. 180/00428/2025 in OA No. 180/00032/2024 -
1. The Comptroller and Auditor General of India, Pocket 9, Deendayal Upadhyaya Marg, New Delhi - 110 124.
2. The Director General of Audit, Indian Audit & Accounts Department, Southern Railway, Park Town, Chennai - 600 003. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 10 Versus
1. Neethy V.P., w/o. Rejeesh G.R., Multi Tasking Staff, O/o the Director General of Audit, Southern Railway, Palakkad - 678002, residing at Railway Quarters No. 176A, Railway Colony, Hemambika Nagar, Palakkad - 678 009.
2. P. Rajan, S/o. Palappan, Multi Tasking Staff, O/o the Director General Audit, Southern Railway, Trivandrum, residing at : ARA/11, TC No. 16/1159, Jagathy, Trivandrum - 695 014.
3. Midhun Mohan R., S/o. Mohanan, Multi Tasking Staff, O/o the Director General of Audit, Southern Railway, Palakkad - 678 002, residing at Railway Quarters No. 663E, Old Railway Colony, Olavakode, Palakkad - 678 002. ..... Respondents (By Advocate : Mr. R. Sreeraj)
11. MA No. 180/00408/2025 in OA No. 180/00204/2024 -
1. The Comptroller and Auditor General of India, Pocket 9, Deen Dayal Upadhyaya Marg, New Delhi - 110 124.
2. The Principal Director (Personnel), Office of the Comptroller and Auditor General of India, Pocket No.9 Deen Dayal Upadhyaya Marg, New Delhi-110124.
3. The Accountant General (AE), Kerala, M.G. Road, Thiruvananthapuram, Kerala, 695001. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 11 Versus
1. Prabha L, Aged 54 years, W/o. V. Suresh, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001, Residing at CGRA-21, "Asheervad", Continental Garden, Vattiyoorkavu Thiruvananthapuram - 695013.
2. Preetha V.S, aged 56 years, W/o. K. Mohanan Nair Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001, Residing at SEKT 16 TC-9/2208, Saranath Kurup's Lane, Sasthamangalam Thiruvananthapuram - 695 010.
3. Ashif Iqbal S, aged 57 years, S/o. Shahul Hameed M.K Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001. Residing at T.C. 49/669 MRWA-213, Manacaud P.O, Thiruvananthapuram - 695 009.
4. Mini V, aged 55 years, W/o. G.P. Jayachandra Kumar Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001. Residing at T.С. 19/2194 (5),"ASHWINI" GDRA-16, Mudavanmughal, Thiruvananthapuram - 695 012.
5. Ajantha Harikesh, aged 58 years, W/o. Harikesh P.K Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001. Residing at: R.C. 15/592 Udharashiromani Road, Vellayambalam Thiruvananthapuram - 695 010.
6. Nalini Menon, aged 57 years, W/o. Rajendran K Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001. Residing at "SWASTHI" CGRA-43, Continental Gardens, Vazhottukonam, Vattiyoorkavu Thiruvananthapuram - 695 013.
2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 12
7. Hema T.M, aged 53 years, W/o. Dr. C.H. S. Mani Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001. Residing at: T.C. 37/1777 - 1, WSRA- 6, Adikesava Kripa, Fort Thiruvananthapuram - 695023,
8. Sobha Kumar. B, aged 56 years, W/o. Kumar H.V. Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001. Residing at SRA-130 Venkita Nivas, Sastha Nagar, Karamana Thiruvananthapuram - 695 002.
9. Jaya Prasad, aged 57 years, W/o. E.Krishna Prasad Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695.001. Residing at Mani Mandiram, PNRA D-29, Sreekrishna Lane, Kowdiar P.O. Thiruvananthapuram-695 003.
10. Rajalekshmi T.N, aged 57 years, W/o. Sreekumar P Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001. Residing at KRA-20 Sreejaya, Corporation Zonal Office Lane, Peroorkada P.Ο. Thiruvananthapuram-695 005.
11. Geetha Mary Thomas, aged 55 years, W/o. Abi K. Abel Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001. Residing at TC XI/1740- 1, Charachira, Kowdiar P.O, Thiruvananthapuram - 695 033.
12. Prasannakumari.S, aged 57 years, W/o. Sreekumaran Nair M Assistant Accounts Officer. O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001. Residing at: "SREEHARI" KNRA-51 A, Kadappathala Nagar, Kowdiar P.O, Thiruvananthapuram-695 033.
2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 13
13. Kala. S, aged 57 years, W/o. Anil T.K, Assistant Accounts Officer O/o. the Accountant General (A & E) Kerala Thiruvananthapuram- 695 001. Residing at Anugraha VARA-351, Arappura, Vattiyoorkavu, Thiruvananthapuram-695 013.
14. Annapoorani K.P, aged 59 years, W/o. Late Narayana lyer Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001, Residing at T.C. No. 40/733, Thoppu Lane, Sreevaraham, Manacaud P.O, Thiruvananthapuram 695 009.
15. Deepthi Dev V, aged 51 years, W/o. Sreeny P, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram 695 001. Residing at "Indeevaram", SRA 203, Illipode, Thirumala P.O, Thiruvananthapuram 695 006.
16. Rajee Rajan, aged 59 years, W/o. Rajan. L, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001. Residing at "Surabhi", BLRA-55, Marakkamuttom, Neyyattinkara, Thiruvananthapuram - 695 121.
17. Lakshmi R, aged 57 years, W/o. Vasan S.S, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram- 695 001. Residing at 13D, Artech Deepam, Thoppil Lane, Anayara, Thiruvananthapuram - 695 029.
18. Suma A.S, aged 56 years, W/o. D. Ramarajan, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001. Residing at RASUVI, SKRA E-31, Near CSI Church, Powdikonam, Thiruvananthapuram 695 587.
19. Anitha S.V, aged 57 years, W/o. Sunil Kumar A.K, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001. Residing at T.C. 18/1106 (3), TRA 52, Aramada P.O, Thrikkannampuram, Thiruvananthapuram 695 032.
2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 14
20. Santhi K, 55 years old, W/o. R. Nagaraj, Assistant Accounts Officer, O/o. the Accountant General (A&E) Kerala, Thiruvananthapuram - 695 001. Residing at Flt. No.111, "C" Block, Nandini Garden, West Fort, Thiruvananthapuram 695 023.
21. Sophy Thomas, aged 57 years, W/o. Binoy Thomas, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001. Residing at T.C. No. X/509, Athinilkunnathil House, Aiswarya Avenue, Mannanthala, Thiruvananthapuram - 695015.
22. Union Public Service Commission, Represented by its Secretary, Dholpur House, Shajahan Road, New Delhi-110069. ..... Respondents [By Advocate : Mr. T.C. Govindaswamy, Ms. Kala T. Gopi, Mr. Kailesh T. Gopi and Ms. Nishitha Balachandran (R1-21) and Mr. Thomas Mathew Nellimoottil (R22)]
12. MA No. 180/00367/2025 in OA No. 180/00248/2024 -
1. The Comptroller and Auditor General of India, Pocket No.9, Deen Dayal Upadhyaya Marg, New Delhi-110124.
2. The Principal Director (Personnel), Office of the Comptroller and Auditor General of India, Pocket No.9, Deen Dayal Upadhyaya Marg, New Delhi-110124.
3. The Principal Accountant General (AE), Kerala, M.G. Road, Thiruvananthapuram-
695001. ..... Miscellaneous
Applicants
(By Advocate : Mrs. Sreekala T.K.)
2025.08.26
SEBASTIAN ANTONY 15:03:58
+05'30'
15
Versus
1. Sreelatha G., aged 58 years, W/o. Sanalkumar, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram 695 001. Residing at T.C. 36/773 (4), Perunthanni, Vallakkadavu P.O, Thiruvananthapuram - 695008.
2. Beena P.R, aged 56 years, W/o. Madhu A.N, Assistant Accounts Officer, O/o. the Accountant General (A&E) Kerala, Thiruvananthapuram - 695 001. Residing at T.C-8/1174/20, E- 30(B), Varnam, Mythri Nagar, Valiyavila, Thiruvananthapuram - 695 006.
3. Vijayalekshmi S.K, aged 57 years, W/o. Sreekumar A.V, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001. Residing at T.C. No. 10/212, Sreelakshmi, Swathi Nagar, Peroorkada P.O. Thiruvananthapuram - 695005.
4. Maya P.I, aged 54 years, W/o. Raveendran N.M, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001. Residing at Anagha, House No. 305- D, Darsan Nagar, Peroorkada, Thiruvananthapuram - 695 005.
5. Venugopal V.K, aged 56 years, S/o. Vasudevan Pillai, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram 695 001. Residing at MGRA-37, Vaishnavi, Maharajas Lane, Anayara, Thiruvananthapuram - 695 029.
6. Saji T., aged 53 years, S/o. Thulasidas, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram- 695 001. Residing at T.C. -3/630/A, Muttada P.O, Thiruvananthapuram - 695 025.
7. Manju R, aged 47 years, W/o. Ravikrishnan R.S, Assistant Accounts Officer, Q/o.(the Accountant General (A & E) Kerala Thiruvananthapuram - 695 001. Residing at T.C. 50/360 (4), Krishendu, Maruthorkadavu, Karamana P.O. Thiruvananthapuram-695002.
2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 16
8. C. Ajithkumar, aged 56 years, S/o. Chandrasekharan Nair, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001. Residing at T.C. 49/1075, Chandralayam, Attukal, Manarcaud, Thiruvananthapuram - 695009.
9. Sheeba Varghese, aged 56 years, W/o. Benny Varghese, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram 695 001. Residing at Pothirickal, A2-A, LMS Nagar, Muttada P.O, Thiruvananthapuram - 695 025.
10. Bindu P.R, aged 56 years, W/o. Late G. Sureshkumar, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram - 695 001. Residing at House No. 101, Balarema, Chirakkulam Road, Thiruvananthapuram 695 001.
11. Rekha Sreekumar, aged 52 years, W/o. Sreekumaran Nair K.R, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram-695 001. Residing at NRA-83, Krishnasree, Nemam, Thiruvananthapuram - 695 020.
12. Beena R, aged 54 years, W/o. Pradeepkumar, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram 695 001. Residing at SRL-C15/1, Sankar Lane, Sasthamangalam, Thiruvananthapuram - 695 010.
13. Union Public Service Commission, Represented by its Secretary, Dholpur House, Shajahan Road, New Delhi-110069. ..... Respondents [By Advocates : Mr. T.C. Govindaswamy, Ms. Kala T. Gopi, Mr. Kailesh T. Goi and Ms. Nishitha Balachandran (R1-12) and Mr. Thomas Mathew Nellimoottil (R13)] 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 17
13. MA No. 180/00669/2025 in OA No. 180/00259/2024 -
1. The Comptroller and Auditor General of India, Pocket No.9, Deen Dayal Upadhyaya Marg, New Delhi-110124.
2. The Principal Director (Personnel), Office of the Comptroller and Auditor General of India, Pocket No.9, Deen Dayal Upadhyaya Marg, New Delhi-110124.
3. The Principal Accountant General (AE), Kerala, M.G. Road, Thiruvananthapuramam, Kerala - 695001. ..... Miscellaneous Applicants (By Advocate : Mrs. Sreekala T.K.) Versus
1. Manu.V.S., aged 53 years, S/o. K.R. Sugathan, Assistant Accounts Officer, O/o. the Accountant General (A & E) Kerala, Thiruvananthapuram 695 001. Residing at Saravana, KPRA B-15, Paloor Lane, Murinjapalam, Medical College P.O, Thiruvananthapuram 695011.
2. Union Public Service Commission, Represented by its Secretary, Dholpur House, Shajahan Road, New Delhi-110069. ..... Respondents [By Advocates: Mr. T.C. Govindaswamy, Ms. Kala T. Gopi, Mr. Kailesh T. Gopi and Ms. Nishitha Balachandran (R1) and Mr. Thomas Mathew Nellimoottil (R2)] These Miscellaneous Applications having been heard on 13.08.2025, the Tribunal on 25/08/2025 delivered the following:
2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 18 Common O R D E R Per: Justice Sunil Thomas, Judicial Member -
All the above applications are filed by the Comptroller and Auditor General of India, Principal Accountant General (AE), Kerala and the Senior Deputy Accountant General (Admn), Kerala, who are the respondents in the Original Applications, seeking a prayer to delete the name of the Comptroller and Auditor General (CAG) of India from the array of parties and to substitute the Deputy Comptroller and Auditor General (HR), in his place.
2. According to the applicants, Comptroller and Auditor General established under Article 148 of the Constitution of India is an autonomous Constitutional Body and is the supreme audit authority, ensuring transparency, accountability and good governance in financial administration. It audits the receipts and expenditures of the Union and State Governments, including Public Sector Undertakings (PSUs), to ensure efficient use of public funds. It submits reports to the President and Governors of States reviewed by the Parliament and State Legislatures, primarily by the Public Accounts Committee (PAC).
Considering the Constitutional status and the fact that the applicant No. 1 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 19 has no direct role to play in service matters and more particularly in respect of the prayers which have been sought for in these Original Applications, the presence of the Comptroller and Auditor General in the party array is not required. The concerned officers have already been joined as Respondent Nos. 2 and 3 in the Original Application and they are the necessary and proper parties for adjudication of the dispute raised before this Tribunal. The Deputy Comptroller and Auditor General (HR) is the overall in-charge of Human Resource Management and Coordination within the Indian Audit and Accounts Department and exercises functional oversight on service related matters, including appointments, promotions, disciplinary actions and entitlements. Deputy Comptroller and Auditor General is thus the necessary authority dealing with service matters.
3. On the above pleadings, the applicant sought to delete the name of Comptroller and Auditor General of India from the memo/array of parties and to substitute Deputy Comptroller and Auditor General (HR), if deemed necessary.
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4. The respondent in MA No. 370/2025 who is the original applicant in the Original Application filed detailed objection to MA/370/2025 in OA/191/2016. It was stated that even though there was no objection in impleading Deputy Comptroller and Auditor General (HR) as one of the respondents, the contention regarding the deletion of the name of the Comptroller and Auditor General of India from the memo of parties/array of respondents on account of his Constitutional status, is totally unsustainable and only to be declined. It was submitted that the source of power of the Comptroller and Auditor General of India originates not from Article 148 of the Constitution of India, but by virtue of Comptroller of Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 made under Article 149 of the Constitution of India and passed by the Parliament. Likewise, the power of President has been delegated to Comptroller and Auditor General of India under Rule 6 of FR & SR as can be seen from the various appendixes attached to FR&SR dealing with delegation of powers vested in the President of India.
Likewise, the power in financial matters of various establishments particularly in relation to service matters also originates from the GFR 2017, (earlier 2005). In terms of Article 361 of the Constitution of India, 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 21 the President, or the Governor or Rajpramukh of a State, shall not be answerable to any Court for the exercise and performance of the powers and duties of his office and for any act done or purported to be done by him in exercise and performance of those powers and duties. The Comptroller and Auditor General of India has not been held to be not answerable to any Court for the exercise and performance of its powers and duties. In addition, the authority of DCAG, HR has not been defined anywhere either under the Comptroller and Auditor General's duties, powers and conditions of service Act, 1971 or under FR or in the GFR or GFI Rules. Therefore, if at all any power is exercised by the Deputy Comptroller and Auditor General, it is only by virtue of the delegation of powers to him. The said delegation is permissible only by virtue of provisions contained under Section 21 of the Comptroller and Auditor General (Duties, powers and conditions of Service Act, 1971). Further, it was contended that there is not even an averment that the power vested in the Comptroller and Auditor General of India has been delegated to the Deputy Comptroller and Auditor General. Delegation is something which cannot be assumed or inferred. The delegation, if any, must be proved by production of documents.
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5. Heard the learned Counsel for the miscellaneous applicants in all the cases, the learned Counsel for the applicants in the OAs, the learned SCGSC, Senior Panel Counsel and the learned ACGSCs. Examined the records.
6. The learned Counsel for the respondents in the MA/370/2025 submitted that objection has been filed to the MA in OA/191/2016 alone and his objection may be considered as the objection in all other matters in which the learned Counsel appears for the applicant. It was submitted by Mr. Najumal Hussain that he has filed separate objections in both the OAs in which he is appearing for the original applicants. Other applicants also adopted the contentions of the learned Counsel for the original applicant in OA/191/2016.
7. The learned Counsel for the miscellaneous applicants contented that being a constitutional authority, the first miscellaneous applicant is entitled for protection and he cannot be called in question in any Court of law and Tribunals. It was pointed out that the power of the Comptroller and Auditor General is essentially emanating from Article 148 of the Constitution, being an autonomous Constitutional body and also the 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 23 supreme audit authority. It was further contended that the Deputy Comptroller and Auditor General is in overall charge of Human Resource Management and Co-ordination and exercised functional oversight on all service related matters.
8. Chapter V of the Constitution of India deals with the Comptroller and Auditor General of India. The relevant Constitutional provision is Article 148, which deals with the posts of Comptroller and Auditor General, who is appointed by the President by warrant under his hand and seal and shall be removable from office in like manner and on the like grounds as a Judge of the Supreme Court. Article 149 deals with the duties and powers of the Comptroller and Auditor General. Even though, Article 148 to 151 of the Chapter V deals with the powers, duties and functions of Comptroller and Auditor General of India, none of the Constitutional provisions exempt him from being answerable in a Court of Law. It is also pertinent to note that no specific power is provided under Articles 148 or 149 enabling the Comptroller and Auditor General to delegate his powers. Of course, if at all the Deputy Comptroller and Auditor General is authorised, it can be done by the general powers of agency or as provided under any special Statute.
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9. In regard to corresponding provision relating to protection under the Constitutional authorities, the learned Counsel for the respondents in the MA invited our attention to Article 361 of the Constitution of India which provides for protection to President, Governors and Rajapramukhs.
It provides that President or Governors of States shall not be answerable to any Court for the exercise and performance of powers and duties of his office or any other act done or purported to be done by him in exercise of performance of his powers and duties. Identical protection is also extended to them in relation to criminal proceedings, against arrest or imprisonment or any civil proceedings. However, conspicuously, no such corresponding provision is available in the case of Comptroller and Auditor General.
10. To supplement the contention, the learned Counsel for the miscellaneous applicant invited our attention to the order of the Principal Bench in MA No. 1983/2025 in OA/3046/2022, MA No. 2809/2025 in OA/2346/2025, MA No. 1391/2025 in OA/3084/2022 and in MA/1444/2025 in OA1743/2022. In all the above cases, identical applications were filed on behalf of the CAG to delete the authority from memo of parties/array of respondents and to substitute by the Deputy 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 25 Comptroller and Auditor General (HR). All the applications were allowed and the CAG was deleted from the party array substituting the Deputy Comptroller and Auditor General. It is pertinent to note that in all the cases the learned Counsel for both the parties agreed that the name of the Comptroller and Auditor General can be deleted from the array of parties, without prejudice to the rights and objections of either party.
Accordingly, it was on consent, that the CAG was deleted. On the other hand, in the case at hand, the learned Counsel for the original applicants vehemently opposed the deletion contending that deletion of CAG from party array may affect the very sustainability of the original application and that legally he is bound to be in the party array. In the above circumstances, the decision of the Principal Bench cannot be treated as a precedent.
11. The learned Counsel for the respondents invited our attention to the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 passed by the Parliament which was an Act determining the conditions of service of CAG and to prescribe his duties and functions and ancillary matters. Section 21 of the Act deals with delegation of powers. It provides that any power exercisable by the 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 26 Comptroller and Auditor General under the provisions of this Act, or any other law may be exercised by such officer of his department as may be authorised by him in this behalf by general or special order. Section 22 deals with the power to make rules.
12. Evidently, Section 21 of the Act permits delegation of powers by the Comptroller and Auditor General. Though it was specifically contended by the learned Counsel for the applicant that Deputy Auditor General has been conferred with the powers, absolutely no document has been produced before this Tribunal to establish that the Deputy Comptroller and Auditor General exercises such powers, on the basis of delegation. There is not even an averment that the power vested in Comptroller and Auditor General has been delegated to the Deputy Comptroller and Auditor General (HR). Hence, as rightly contended by the learned Counsel for the respondents, delegation cannot be presumed and has to be established by documentary evidence. Further, even if the Deputy Comptroller and Auditor General exercise his delegated powers that does not automatically exclude the CAG from the party, as the principal who has delegated his powers. Hence, such a contention cannot come to the help of the MA applicant.
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13. The above contention of the learned Counsel for the respondents is fortified by the relevant portions of the Comptroller and Auditor General's Manual of Standing Orders (Administrative) Volume I, issued by the authority of Comptroller and Auditor General of India, a copy of which was placed before us by the learned Counsel for the respondents.
Chapter I deals with Organisation and Control of Indian Audit and Accounts Service. Clause 1.1.1 refers to Section 21 of the Act which empowers the Comptroller and Auditor General to delegate any power exercisable by him under the provisions of the Act to such officers of his Department as may be authorised by him by general or special order, provided that except during the absence of Comptroller and Auditor General on leave or otherwise no officer shall be authorised to submit on his behalf any report which he is required by the Constitution or the Government of Union Territories Act to submit to the President or Governor of a State. However, no such order regarding delegation of powers is placed before us. Clause 1.3 provides that Comptroller and Auditor General has a Deputy Comptroller and Auditor General who functions, in general as Chief of Staff and assists the Comptroller and Auditor General in formulation of policies. He is responsible for the 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 28 Personnel and Staff requirements of various offices of the Department.
However, the distribution of charges provided under Clause 1.3.1 deals with the Deputy Comptroller and Auditor General does not indicate that the powers relating to service matters of the employees is exclusively dealt with by the Deputy Comptroller and Auditor General, as claimed by the applicants.
14. Consideration of both the provisions under the Act as well as the manual does not indicate that Deputy Comptroller and Auditor General is exclusively conferred with the powers relating to the service matters of its employees.
15. The learned Counsel for the respondents further invited our attention to Rule 29(II) of CCS (CCA) Rules, 1965 which specifically deals with the revisional powers of Comptroller and Auditor General.
Rule 29 generally deals with the revisional powers of various Constitutional authorities. Rule 29(II) and 2nd proviso specifically refer to the revisional power of the Comptroller and Auditor General. Evidently, even under the CCS (CCA) Rules, the power to revision against administrative orders lies with the CAG. This clearly indicates that the 2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 29 said Rules specifically confer power on CAG in exercising revisional functions in relation to service condition of the employees. This cuts at the root of the contention of the miscellaneous applicants that all the functions in relation to employees are conferred with the Dy. CAG.
16. An appraisal of the entire facts narrated above clearly shows that there is absolutely nothing on record which enables the applicant to contend that CAG is liable to be excluded from the party array and be substituted by the Deputy Comptroller and Auditor General (HR).
17. The Miscellaneous Applications are without any merit and is accordingly dismissed. Post OAs Nos. 191/2016, 32/2024, 686/2019 and 796/2019 for final hearing on 16.10.2025. Post all other matters on 13.10.2025 for completion of pleadings.
(V. RAMA MATHEW) (JUSTICE SUNIL THOMAS) ADMINISTRATIVE MEMBER JUDICIAL MEMBER Sherin/"SA"
2025.08.26 SEBASTIAN ANTONY 15:03:58 +05'30' 30 List of Annexures Nil
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