Madras High Court
A.Ramachandran vs The Secretary To Government on 6 November, 2013
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.11.2013 CORAM THE HONOURABLE MR.JUSTICE S.NAGAMUTHU W.P.(MD)No.17155 of 2013 W.P.(MD)Nos.17156, 17191, 17236, 17424, & 17971 of 2013 and M.P.(MD).Nos.1 & 2 of 2013 in W.P(MD)No.17155 of 2013 and M.P.(MD).Nos.1 & 2 of 2013 in W.P(MD)No.17156 of 2013 and M.P.(MD).No.1 of 2013 in W.P(MD).No.17191 of 2013 and M.P.(MD).Nos.1 & 2 of 2013 in W.P(MD)No.17236 of 2013 and M.P.(MD).Nos.1 to 3 of 2013 in W.P(MD)No.17424 of 2013 and M.P.(MD).Nos.1 & 2 of 2013 in W.P(MD)No.17971 of 2013 W.P.(MD).No.17155 of 2013 A.Ramachandran .. Petitioner Vs 1.The Secretary to Government, Education Department, Government of Tamil Nadu, Fort St. George, Chennai. 2.The Teachers Recruitment Board, rep. by the Member Secretary, 4th Floor, EVK Sampath Maaligai, DPI Compound, College Road, Chennai - 600 006. .. Respondents Writ Petitions filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records relating to final key answers published by the 2nd respondent, dated 07.10.2013, in respect of Commerce subject and the consequential Provisional List for Certificate verification published by the 2nd respondent in respect of Commerce subject, dated 11.10.2013 and to quash the same as illegal and further direct the 2nd respondent to revalue the answer papers of Commerce Subject as per the correct answers declared by this Court and to publish the provisional list for certificate verification afresh. !For Petitioner .. Mr.C.Arul Vadivel @ Sekar ^For respondents .. Mr.K.Chellapandian, Addl. Advocate General, assisted by Mr.V.R.Shanmuganathan Special Government Pleader :COMMON ORDER
In all these cases, the petitioners had applied for the post of Post Graduate Assistants/Physical Education Directors Grade I for the Government Higher Secondary Schools 2012-2013 and attended the examination conducted by the Teachers Recruitment Board, Chennai. The written examination was held on 21.07.2013. The question papers contained 150 objective type questions, carrying one mark each. The tentative key answers were published by the Board and there were also objections regarding some of the key answers in various subjects. The Teachers Recruitment Board, after having consultation with the experts in the relevant subject, had published the modified key answers and based on the same, the answer sheets of the students were all valued. Finally, the results were also published. At that stage, the petitioners have come up with these writ petitions, challenging certain key answers. That is how these writ petitions are before this Court for disposal.
2. Before going into the challenges made in the key answers, at the outset, let us have a look into the scope of judicial review available to this Court in respect of such matters. On this aspect, one need not labor much, because the law has been well settled by the much celebrated judgment of the Hon'ble Supreme Court in Kanpur University Vs. Samir Gupta, reported in AIR 1983 Supreme Court 1230. In that case, the petitioners therein have contended that some of the key answers furnished by the paper setter were incorrect and the correct answers written by the students had not been considered, because such answers did not tally with the wrong key answers. When the challenges were made to the same, the High Court had allowed the writ petition and directed the authorities to award marks to the students to answer given, based on the correct key answers. Thereafter, the same was taken up to the Hon'ble Supreme Court. While considering the scope of the judicial review, the Hon'ble Supreme Court in paragraph Nos.16, 17 & 18 has held as follows;
"16.Shri Kacker, who appears on behalf of the University, contended that no challenge should be allowed to be made to the correctness of a key answer unless, on the face of it, it is wrong. We agree that the key-answer should be assumed to be correct unless it is proved to be wrong and that it should not be held to be wrong by an inferential process of reasoning or by a process of rationalisation. It must be clearly demonstrated to be wrong, that is to say, it must be such as no reasonable body of men well-versed in the particular subject would regard as correct. The contention of the University is falsified in this case by a large number of acknowledged text-books, which are commonly read by students in U.P. Those text-books leave no room for doubt that the answer given by the students is correct and the key answer is incorrect.
17.Students who have passed their Intermediate Board Examination are eligible to appear for the entrance Test for admission to the Medical Colleges in U.P. Certain books are prescribed for the Intermediate Board Examination and such knowledge of the subjects as the students have is derived from what is contained in those text-books. Those text-books support the case of the students fully. If this were a case of doubt, we would have unquestionably preferred the key answer. But if the matter is beyond the realm of doubt, it would be unfair to penalise the students for not giving an answer which accords with the key answer, that is to say, with an answer which is demonstrated to be wrong.
18. If the State Government wants to avoid a recurrence of such lapses, it should compile under its own auspices a text-book which should be prescribed for students desirous of appearing for the combined Pre-Medical Test. Education has more than its fair share of politics, which is the bane of our Universities. Numerous problems are bound to arise in the compilation of such a text-book for, various applicants will come forward for doing the job and forces and counter- forces will wage a battle on the question as to who should be commissioned to do the work. If the State can succeed in overcoming those difficulties, the argument will not be open to the students that the answer contained in the text- book which is prescribed for the test is not the correct answer. Secondly, a system should be devised by the State Government for moderating the key answers furnished by the paper setters. Thirdly, if English questions have to be translated into Hindi, it is not enough to appoint an expert in the Hindi language as a translator. The translator must know the meaning of the scientific terminology and the art of translation. Fourthly, in a system of 'Multiple Choice Objective-type test', care must be taken to see that questions having an ambiguous import are not set in the papers. That kind of system of examination involves merely the tick-marking of the correct answer. It leaves no scope for reasoning or argument. The answer is 'yes' or 'no'. That is why the questions have to be clear and unequivocal. Lastly, if the attention of the University is drawn to any defect in a key answer or any ambiguity in a question set in the examination, prompt and timely decision must be taken by the University to declare that the suspect question will be excluded from the paper and no marks assigned to it."
3. As has been held by the Hon'ble Supreme court in the above case, it should be presumed that the key answers set by the paper setter are correct, unless it is demonstrably wrong. Keeping in mind the above principle, let us now examine the challenges made to the key answers in the present writ petitions.
W.P.(MD)No.17424 of 2013 :
4. The petitioner has challenged the action of the Board deleting nine questions viz., Question Nos.23, 36, 49, 50, 64, 68, 88, 99 and 137, in "A" series question paper for mathematics subject, from evaluation. According to the petitioner, he had rightly answered the question Nos.23, 36, 49, 64, 88 and 99. It is further contended that the above six questions have been wrongly deleted by the Board on the ground that either the question itself is wrong or none of the answers is right.
5. Let us now examine the above six questions which are now challenged by the petitioner.
6.Question No.23 (in "A" series) reads as follows;
"23.If the equations of two regression lines are 3x+12y=19 and 9x+3y=46:
(A)1/5 (B)5 (C)3 (D) 1/3"
7.According to the petitioner, the option "D" is the correct answer. But, the learned Additional Advocate General would submit that the question was deleted, because the question was incomplete.
8.Today, on the directions of this Court, three experts in mathematics subject are present before this Court. They are Ms.K.Manimekalai, Assistant Professor, Bharathi Women's College, Ms.P.Selvi, Assistant Professor, Government Arts College for Men, Nandanam, Chennai and Mr.M.Iffath Mubeen, Assistant Professor, Government Arts College for Men, Nandanam, Chennai. These three experts have submitted a report to this Court, wherein they have clearly stated that the question is incomplete and therefore, the same cannot be valued. On my part, I have gone through the question. It is only a statement and there is no question or problem to be solved. Thus, in my considered opinion, the question is incomplete. Therefore, the same cannot be valued. So, I conclude that the Board was right in deleting the question No.23 in "A" series and correspondingly in the other series question papers also.
9. Question No.36 (in "A" series) reads as follows;
"36.The solution of non-linear programming problem Z = x1 - x2, subject to 3x41+ x2 ? 243, x1+2x22 ? 32, x1 ? 2.1, x2 ? 3.5 is:
(A)0.52 (B)0.25 (C)-5.2 (D)-0.52"
10. The learned counsel for the petitioner would submit that the deletion of this question is wrong. According to him, this question is not incomplete. But, the learned Additional Advocate General would submit that this question was deleted because the question itself is incomplete. The experts, who are present before this Court, would also submit in their report that the question is incomplete. They have given reasons for the same also. According to them, the reason is "whether to maximize (or) minimize the objective function z is not given in the question." The learned counsel for the petitioner is not in a position to demonstrate that the opinion of the experts is incorrect. The experts have substantiated their opinion by referring to certain standard textbooks. I have gone through the same. Having regard to the above, I hold that the question No.36 is incorrect and therefore, the Board was right in deleting the same from valuation.
11. Question No.49 (in "A" series) reads as follows;
" 49.? (z)dz is equal to (A) 2?i (a) (B) 2?i 1m (a) (C) 2?i Res (a) (D) -2?i Res (a)
12.The key answer is option "C". According to the petitioner, the deletion of question No.49 is also not correct. According to him, option "C" is the correct answer. But, the learned Additional Advocate General would submit that the question was omitted, because none of the options is the correct answer. He would further submit that the option "C" is not the correct answer, as stated by the learned counsel for the petitioner. The experts in their report would state that all the options are wrong. The reason given by them is as follows;
"In given option "C" is wrongly denoted as 2?i Res (a) and therefore, it is wrong. It should be denoted as 2?i Res (z) at z = a (or) 2?i ? Res (z)."
13.The experts have supported their opinion by referring to certain standard textbooks in mathematics. I have gone through the same. I am satisfied that the experts are right. The learned counsel for the petitioner is not able to demonstrate as to how the option "C" is correct answer. In view of the above, I hold that the Board was right in deleting the question No.49 from valuation.
14. Question 64 (in "A" series) reads as follows;
"64.The convolution of two integrable functions f and g are defined by the equation is ______ (A)fog = 1/2? ??0 (t-u) g(u)du (B)fog = 1/2? ??-? (t-u) g(u)du (C)fog = 1/? ??/20 (t+u) g(u)du (D)fog = 1/? ??_ ? (t+u) g(u)du"
15. According to the petitioner, this question ought not to have been deleted. The learned Additional Advocate General would submit that the question was deleted because the options are wrong. The experts, who are present before this Court, in their report also stated that all the options are wrong. They have given reasons as follows;
"The convolution of two integrable functions f and g are usually defined by the equation is fog = 1/?2? -? ?(t-u)g(u)du which is not given in the options provided. Therefore, the candidates representation is accepted and the question may be deleted."
16. The experts have supported their to opinion by referring certain standard textbooks. I have gone through the same. I am fully satisfied that the experts are right in saying that all the options are wrong. But, the learned counsel for the petitioner did not demonstrate as to how the decision taken by the Board is wrong. In view of the above, I hold that the deletion of question No.64 is also right, which does not require any interference at the hands of this Court.
17.Question No.88 reads as follows;
"88.No child below the age of 14 years shall be employed to work ..." is mentioned in ____ of Indian Constitution.
(A) Article 23 (B)Article 45 (C) Article 30 (D)Article 45(A)"
18.According to the learned counsel, this question ought not to have been deleted, because the correct answer is option 'A'. But, the learned Additional Advocate General would submit that none of the key options is correct. To find the correct answer, it is enough for one to refer to the constitutional provisions. Article 24 of the Constitution of India reads as follows:
"24.Prohibition of employment of children in factories, etc.- No child below the age of fourteen years shall be employed to work in any factory or mine or engaged in any other hazardous employment."
19. Thus, the correct answer for the question is Article 24. But, no option contains the correct answer. Therefore, I hold that the deletion of the question No.88 is also correct.
20. Question No.99 reads as follows;
"99.Let be a continuous real - valued function on the closed bounded interval [a, b]. If '(x) exists for all x in (a,b) then there is some point.
(A)c ? (a, b)where ' (c)?0 (B)c ? (a, b)where ' (c)=0 (C)c ?(a, b)where ' (c)?0 (D)c ? (a, b)where ' (c)=0
21. According to the petitioner, this question ought not to have been deleted. But, the learned Additional Advocate General would submit that this question was deleted, because no option is correct. More particularly, the experts would say that the option "D" which claimed by the petitioner as correct answer, is not at all correct. The experts have given their reason as follows;
"According to Rolle's theorem "Let be a continuous real valued function on the closed bounded interval [a, b], with (a) = (b) =0. If '(x) exists for all x in (a, b) then there is some point C ? (a, b) where '(c)=0. Therefore, the question may be deleted."
22.They have substantiated their opinion by referring to certain standard textbooks. I have gone through the same. I am fully satisfied that the opinion offered by the experts is correct. The petitioner is not at all demonstrated as to how the opinion of the experts is not correct. Thus, I hold that the deletion of question No.99 in "A" series is also correct.
23.In view of all the above, the writ petitioner is not entitled for any relief in this writ petition. Therefore, this writ petition deserves to be dismissed and accordingly the same is dismissed. No costs. Consequently, connected miscellaneous petitions are also dismissed.
W.P.(MD)No.17971 of 201324. The petitioner was supplied with "C" series question paper in History subject. He challenges the question Nos.7, 17, 53, 58, 82 and 90 in "C" series.
25. During the course of argument, the learned counsel for the petitioner submitted that he did not press for any adjudication in respect of question No.53. He has prayed for adjudication only in respect of the rest of the questions.
26.Question No.7 (in "C" series) reads as follows;
"7.The first Ramakrishna Math was established at:
(A)Baranagore (B)Calcutta (C)Delhi (D) Madras"
27. According to the key answer, option "A" - "Baranagore" is the correct answer. But, according to the petitioner, option "B" - "Calcutta" is the correct answer.
28.Today, on the direction of this Court, three experts viz., Dr.M.Laxmanan, Associate Professor in History Department, Presidency College, Chennai, Dr.P.Manohar, Associate Professor in History Department, Government Arts College, Nandanam, Chennai and Dr.I.Udayasankar, Assistant Professor in History Department, Government Arts College, Nandanam, Chennai, are present before this Court. The learned Additional Advocate General would submit that option "A" - "Baranagore" is the correct answer. The experts would also say the same.
29.In order to satisfy the judicial conscience of this Court, this Court directed the Registry to place a print out of the information furnished in the official website of the West Bengal Government. It shows that Ramakrishna Math is located at "Baranagar". In the same information, it is also stated that alternative spelling for the same is "Baranagore Math". The official website shows that the said Math is located in Baranagar, which is not within Calcutta city limits. Therefore, I agree with the opinion expressed by the experts that option "A" is the correct answer. Therefore, the decision of the Board holding that option "A" is the correct answer does not require any interference.
30. Question No.17 reads as follows;
"17.In whose memory Krishna Deva Raya built a new city called Nagalapura?
(A)Mother (B)wife
(C)Daughter (D)Father"
31. The key answer to this question is option "A" as well as option "B".
The learned counsel for the petitioner would submit that option "B" alone is the correct answer. The experts would submit that in the textbook authored by Mr.K.Neelakanda Sasthiri, Mr.T.V.Mahalingam and Mr.Fazianath, it has been stated that Nagalapura was built in the memory of the mother of Krishadevarayar. It is stated by the Tamil Nadu Textbook Corporation in the History subject book for Higher Secondary - Plus I course that Nagalapura was built in memory of the wife of Krishnadevaraya.
32. In my considered opinion, though the celebrated authors in History and the celebrated Historians have stated that Krishnadevarar built Nagalapura in memory of his mother, in the textbook prescribed by the Government of Tamil Nadu, it has been stated that it was built in memory of the wife of Krishnadevarayar. The experts would say that the said statement in the Government textbook is not correct. But, when the Government textbook itself contains a wrong statement, we cannot penalize those candidates, who have studied the Government prescribed textbooks. Therefore, the Board, in my considered opinion, was right in holding that both the options "A" & "B" are the correct answers. Accordingly, I find that the decision of the Board requires no interference at all at the hands of this Court.
33. Next, question No.58 reads as follows:
"58.Nayangara system was introduced in Tamilnadu by:
(A)Krishna Devaraya (B)Kumarakampana (C)Devaraya-II (D)Bukka-II"
34. According to the Board, the option "B" is the correct answer and the same is the key answer. But, according to the petitioner, the option "A" is the correct answer. The experts, who are present before this Court, would say that option "B" is the correct answer. They relied on a book authored by one V.T.Chellam. According to the experts, Kumarakampana was the son of Harihara Bukka and he only invaded the Tamil Nadu and he went upto Madurai, displaced Mughalaya rulers and introduced Nayangara system. The Nayangara system is relating to administrative reforms and it had given power to military officers to collect taxes. According to the experts, this was introduced in Tamil Nadu only by Kumarakampana and Krishnadevarar came to Tamil Nadu much later. The learned counsel for the petitioner is not in a position to demonstrate as to how the expert opinion is not correct.
35. Having regard to the textbook relied on by the experts and their opinion, I am fully convinced that the option "B" is the correct answer. Therefore, I hold that the Board was right in holding that option "B" is the correct answer and the same does not require any interference at the hands of this Court.
36. Question No.82 reads as follows;
"Lusitania was a ship of :
(A)Germany (B)Britain (C)America (D)France"
37.According to the key answer, both the options "B" & "C" are the correct answers. But, according to the petitioner, option "C" alone is the correct answer. The experts would say that both "B" & "C" are the correct answers. In this regard, I have to state that the very same question had been asked in the Post Graduate Assistant Examination held for the year 2011-2012 and then, the very same challenge was made before this Court in K.R.Shanthi Vs. Secretary to Government, Education Department, Chennai, reported in (2012) 7 MLJ 241. In that case, in paragraph Nos.130, 131 & 132, I have held as follows;
"130. The next challenge is to Question No.13 (Booklet 'B' series) which reads as follows:
"13. The ship Lusitania belonged to which country ? (A) Britain (B) America (C) Germany (D) France.
131. According to the key answer, option (A) is the correct answer. But, according to the petitioners, option (B) is the correct answer. The experts have stated that option (A) "Britain" is the correct answer. The learned counsel for the petitioner would rely on a textbook on Social Science prescribed for 10th Standard by the Government of Tamilnadu, School Education Department, wherein, at page 70 it is stated that "In 1971, Germany drowned four merchant ships of America, including Lusitania with her submarines. More than hundred Americans died in this incident." The book further reads that this incident made the American President Woodrow Wilson angry and on 6th April, 1917 Woodrow Wilson declared war on Germany. In the same page, the picture of the ship Lusitania has been printed and under the picture it is stated that "Lusitania, an American Ship". The learned counsel further relied on another book known as "History of Modern Europe Since 1789" authored by Vidya Dhar Mahajan, wherein at page 508 it is stated that "The Lusitania, an American ship, was torpedoed by a German submarine and consequently many Americans lost their lives. There was a lot of resentment in the U.S.A. and that enabled President Wilson to declare war against Germany". Relying on these two books, the learned counsel for the petitioner submitted that option (B) alone is the correct answer. But the experts would submit that option (A) is the correct answer. They would rely on a book known as "History of the World" by H.G.Wells, Volume 4, Atlantic Publishers, wherein it is stated that "In May 1915, they sank the great passenger liner, the "Lusitania" without any warning, drowning a number of American citizens." In the same book it is stated that the ship was a British ship which was carrying Americans. The experts would say that the ship actually belonged to Britain and since the ship was carrying Americans and as many Americans died, the American President declared war against Germany.
132. I have considered the above submissions. In the books prescribed by the Government it has been stated that it was an American ship but in the books relied on by the experts, it is stated that the ship belongs to Britain. I am convinced that the ship belonged to Britain. I am of the view that the candidates who answered option (B) "America" cannot be denied mark because they relied on the book prescribed by the Government of Tamil Nadu. The experts present in the Court would tell that it is a mistake in the text book prescribed by the Government. I am of the considered opinion that for the mistake committed by the Government the candidates should not be penalized. Therefore, I hold that those candidates who have written either option (A) "Britain" or option (B) "America" are entitled for mark.
38. In view of the above, I hold that the decision of the Board, holding that both the options "B" & "C" are the correct answers, does not require any interference.
39.Question No.90 which reads as follows;
"90.By virtue of which Act dyarchy was introduced in India? (A)Government of India Act, 1909 (B)Government of India Act, 1919 (C)Government of India Act, 1935 (D)Government of India Act, 1947"
40.According to the key answer, both the options "B" & "C" are the correct answers. But, the learned counsel for the petitioner would submit that option "B" alone is the correct answer.
41.In this regard, I have gone through the Government of India Act, 1919 as well as 1935. A perusal of both the Acts would go to show that dyarchy was introduced for the first time in India only under the Government of India Act, 1919. The Government of India Act, 1935 repealed the Government of India Act, 1919, except preamble. The dyarchy was adopted in a different form. But, here, the question is regarding the introduction of the dyarchy. Undoubtedly the dyarchy was introduced only by 1919 Act and not by 1935 Act. Here, introduction means something done for the first time. The concept of dyarchy was introduced in India for the first time only in 1919 Act. Therefore, I hold that the option "B" alone is the correct answer and not option "C".
42. In view of the same, I direct the Board to revalue the question No.90 in "C" series (History subject) and the same question in other series also and award marks only for those candidates, who have optioned "B" as the correct answer.
43.With the above directions, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed.
W.P.(MD)No.17236 of 2013:
44.The challenge in this writ petition is to the key answers to certain questions in History subject. The petitioner has challenged the key answers of question Nos.48 & 50 in "A" series.
45.Question No.48 reads as follows;.
"The geographical term Malabar during later Pandyas denotes the region:
(A) Madurai (B)Madurai and Kerala (C)Tamilnadu and Kerala (D)Ramanathapuram"
46. According to the Board, no answer is the correct answer and therefore, the question has been deleted from valuation. Originally, the option "C" was mentioned as correct answer in tentative key answer published by the Board and subsequently, there were several representations and thereafter, after consultation with the experts, according to the learned Additional Advocate General, it was found that no answer given in the options was the correct answer and therefore, the same was deleted.
47. The experts, who are present before this Court, also would submit that no answer is the correct answer. They would state that Pandiya Kingdom was ruling a part of the Tamil Nadu between the years 1090 to 1210. Pandiya Kingdom was identified only as Mabar Kingdom, but the question relates to Malabar. According to the experts, "Malabar" is different from "Mabar". According to them, "Malabar" was part of the western ghats. It was bounded on the west by Arabian sea, north by Sathkanra District, east by Coorg, Musiri and Nilgiris and Coimbatore, and south by Cochin. The experts have referred to a book authored by one William Logo, who was a District Collector as well as fellowship of University of Madras. The said book has been published by the Government. In page No.35 of the said book, the term "Mabar" has been dealt with. From the said book, it is crystal clear that Pandiya Kingdom was only called as "Mabar Kingdom" which has nothing to do with "Malabar". The learned counsel for the petitioner is not in a position to demonstrate as to how the decision of the Board is wrong.
48.From the experts' opinion and from the above authoritative book and other facts, I hold that the question itself is wrong and therefore, the Board was right in deleting the same.
49.Question No.50 which reads as follows;
"50.The golden Age of Later Pandyas was:
(A) Rule of Maravarma Sundarapandya (B) Rule of Kulasekara Pandya (C) Rule of Varagunapandya (D) Sundarapandya Rule"
50.According to the petitioner, the option "B" is the correct answer. But, the learned Additional Advocate General would submit that none of the answers was the correct answer and therefore, the question was deleted. The experts, who are present before this Court, would state that there was no golden age known to history, during the later Pandiyas' time. The experts have referred to standard books authored by Historians. The learned counsel for the petitioner is not in a position to demonstrate as to how the opinion of the experts is not correct.
51. Going by the experts opinion and the standard books produced before me, I hold that none of the options is the correct answer and therefore, the Board was right in deleting the question No.50. Thus, I do not find any merit at all in this writ petition. Hence, this writ petition fails and accordingly the same is dismissed. No costs. Consequently, connected miscellaneous petitions are also dismissed.
W.P.(MD).No.17155 of 2013:
52. The challenge in this writ petition relates to key answers in Commerce subject. The petitioner challenged the key answers to the question Nos.21, 48, 63, 98 and 131 in "A" series.
53.Question No.21 (in A series) reads as follows; "21.Apportionment means:
(A) charging of overhead to cost centres (B) charging of overhead to cost units (C) allocation of cost unit (D) none of these"
54.According to the key answer, the option "A" is the correct answer. But, the petitioner would submit that both the options "A" & "B" are the correct answers. On the direction of this Court, there are four experts in Commerce subject present before this Court. They are Dr.R.Prabakaran, Head of the Department and Associate professor of Commerce, Government Arts College, Chennai, Dr.C.Ladha Poornam, Associate professor of Commerce, Presidency College, Chennai, Dr.D.Usha Rani, Associate Professor of Commerce, Queen Mary's College, Chennai and Dr.Jayathi Lakshmanaswamy, Assistant Professor of Commerce, Government Arts College, Chennai. These experts have filed independent affidavits before this Court. They have uniformly opined that option "A" alone is the correct answer. The reasons given by them are as follows;
"Charging a fair share of overhead to each cost center is termed as apportionment.
As per candidates' representation charging of overhead to cost centers and charging of overhead to cost units is cost allocation which means the allotment of whole item of cost to cost centre or cost unit.
Cost centre - A location, person or item of equipment (or group of these for which costs are ascertained and used for the purpose of cost control) Cost unit - a unit of product or service in relation to which cost are ascertained."
55. I have gone through the books referred to by the experts. I am fully convinced that the experts are right. The learned counsel for the petitioner is not in a position to demonstrate as to how the experts are not correct. In view of the same, I hold that the option "A" is the correct answer and therefore, the decision of the board does not require any interference.
56. Question No.48 reads as follows;
"48.The collected data in any statistical investigations are known as ______ (A) Raw data (B)Primary data (C) Secondary data (D)None of these Ma;tpy; Brfhpf;Fk; ve;j g[s;spapay; tptuA;fisa[k; ---------- vd miHf;fpBwhk;. ;
(A) Ky tptuA;fs; (B) nuz;lhk; epiy tptuA;fs;
(C) Kjy; epiy tptuA;fs; (D) nit VJk; ny;iy"
57. The key answer is option "B". But, the learned counsel for the petitioner would submit that the option "A" - "Raw data" is the correct answer. The experts have stated that the option "B" is the correct answer. The learned Additional Advocate General would submit that as per the opinion of the experts, option "B" alone is the correct answer. But, I find it very difficult to accept the opinion of the experts. I have gone through the book titled "Business Statistics and Operations Research", authored by three authors by name Dr.S.P.Guptha, Dr.P.K.Guptha and Dr.Manmohan and there is no controversy before this Court that this is a standard book in business statistics. In Chapter 3 -
"Primary and Secondary Data and Sources" of the said book, it is stated that data originally collected in the process of the investigation are known as primary data and those collected by other persons are called secondary data. It is further stated that if the secondary data are employed, the sources from which the information is taken may itself had conducted the original investigation; in this case, it is known as primary source. If, on the other hand, the source did not itself collect the data but took them from some other primary source, it is known as secondary source. The same source may at once be both primary and secondary. For example, the Reserve Bank of India Bulletin is the primary source of the banking statistics collected by the Research Department of the Reserve Bank, but it is also a secondary source because it reports data collected by many other agencies.
58.From this and from what the experts have explained to me, it is crystal clear that what is collected in the process of investigation are primary data. But, the learned counsel for the petitioner has relied on a book titled "Statistics Theory And Practice", authored by Mr.R.S.N.Pillai and Mr.Bagavathi. There is no controversy that this is also a standard book on this subject. In the said book, while introducing the topic "Classification and Tabulation", it is stated as follows;
"The collected data in any statistical investigation are known as raw data."
59.The learned counsel for the petitioner relies on yet another book, titled "Fundamental of Statistics" authored by S.C.Gupta. In that book, while dealing with the Chapter, "Classification and Tabulation", the author has stated as follows;
"Unfortunately the data collected in any statistical investigation, known as raw data, are so voluminous and huge that they are unwieldy and uncomprehensible."
60.From the reading of these two textbooks, it could be seen that primary data collected in any statistical information is also known as "Raw data". Therefore, in my considered opinion, those students who have studied the other books, where the primary data is called as raw data should not be denied mark. However, a perusal of the Tamil version of the question paper would go show that "Raw data" is shown as option "A" and "primary data" is shown as option "C". But, in English version, "Raw data" is shown as option "A" and "primary data"
is shown as option "B". When there is such a conflict between English version and Tamil version, this question cannot be valued at all. In short, as far as English version is concerned, option "A" & "B" are the correct answers, whereas in respect of the Tamil version question paper is concerned, the options "A" & "C" are the correct answers. Therefore, this question should be deleted and accordingly, it is ordered.
61.Question No.63 reads as follows;
"63.In the 19th century the research by _____ proclaims that in Bengal State of the 5 lakhs population only 4 women were literates. (A) Chatterji (B) Rockfeller (C) Adiseshaiah (D) Adam Smith"
62.According to the key answer, the option "D" - "Adam Smith" is the correct answer. But, the learned counsel for the petitioner would submit that Adam Smith lived only during 18th century and therefore, he would not have conducted any statistical investigation in respect of the literacy of women in 19th century. The learned counsel has referred to the book titled "Economic Theory", for Higher Secondary - Second year class, published by the Tamil Nadu Text book Corporation, wherein at page 180, it has been clearly stated that Adam Smith lived between the years 1723 and 1790. Therefore, it is crystal clear that Adam Smith would not have made any statistical investigation in 19th century about the literacy of women in Bengal. Admittedly, option "A", "B" & "C" are not correct answers. In my considered opinion, the petitioner was right in submitting that the option "D" is not the correct answer. Therefore, I hold that the question No.63 should be deleted and accordingly, it is ordered to delete.
63. Question No.98 reads as follows;
"Which is the key element in the Marketing Mix?
(A) Product (B) Price (C) Brand (D)Package"
64. The key answer is option "B". The petitioner would submit that option "A" is the correct answer. For this purpose, the petitioner relies on the book titled "Marketing Management" authored by Dr.C.B.Gupta and Dr.N.Rajan Nair. The learned counsel for the petitioner would submit that in paragraph No.2 of the Chapter I, it is stated as follows.
"The key element of the marketing programme is the product."
65.Referring to the same, the learned counsel for the petitioner would submit that the key element of marketing programme is only the product and not the price. But, the experts have stated that option "B" is the right answer. They have given the following reasons.
"The price is a powerful element in the marketing mix and vitally affects the volume of sales. Hence, "B" (price) is correct."
66.I have gone through the opinion of the experts as well as the standard books referred to in the same. I am fully convinced that the experts are right in their opinion that price is the key element of marketing mix. The learned counsel for the petitioner is not able to demonstrate as to how the said opinion is not correct. Having regard to the above, I hold that the key answer option "B" is the correct answer and the same does not require any interference.
67.Question No.131 reads as follows;
"131.The 1/6 scheme has been abolished with effect from the Assessment year:
(A)2005-06 (B)2006-07 (C)2007-08 (D)2008-09"
68.The key answer is option "B". According to the petitioner, the correct answer is option "C". The experts have stated their opinion as follows;
"1/6 scheme was available in Section 139(1) of Income Tax and was deleted, with effect from 1.4.2006 i.e., assessment year 2006-07."
69.A perusal of the Finance Act, 2007 shows that it was deleted from 01.04.2006. Therefore, it hold that the key answer is the right answer.
70. With the above directions, this writ petition is disposed of. Consequently, connected miscellaneous petitions are closed.
W.P.(MD)No.17156 of 2013:
71.In this writ petition also the petitioner has challenged some of the key answers relating to certain questions in the Commerce subject. The petitioner challenges question Nos.58, 73, 90, 111 and 131 in "B" series question paper,
72.Question No.58 in "B" series is equivalent to question No.63 in "A" series. This has been dealt with in W.P.(MD).No.17155 of 2013 itself. Therefore, no further adjudication is required.
73.Question No.73 in "B" series is equivalent to question No.98 in "A" series. The same has also been dealt with in W.P.(MD).No.17155 of 2013 itself and therefore, no further adjudication is required.
74.Question No.90 reads as follows;
"Contribution made to an approved scientific research association is eligible for deduction upto:
(A) 50% of contribution made (B) 80% of contribution made (C) 100% of contribution made (D) 175% of contribution made"
75.The key answer is option "C". According to the learned counsel for the petitioner, the right answer is option "D". But, the experts have stated that option "C" is the correct answer, for which they have given the following reasons:
"As per Section 80GGA deduction in respect of any contribution or donation made to certain to an approved scientific research association is eligible for deduction upto 100%.
But as per the candidate's claim 175% of contribution made is allowed under Section 35 to those assessees who are chargeable under the head profit and gain of business or profession.
Section 35 of Income Tax Act states that thee expenditure incurred on research activities carried on the assessee is allowed a weighted deduction of 175% from his business income. But not from the Gross Total Income. Hence, the contribution eligible for deduction is 100% as per the Income Tax Act, stated above."
76.I have gone through the opinion of the experts and also the Act. Section 35 of the income Tax Act deals with the expenditure incurred for scientific research relating to the business, whereas Section 80GGA deals with deduction in respect of contributions for scientific research or rural development. This deduction has got nothing to do with any scientific research relating to the business of the individual, whereas Section 35 deals with deduction on account of the expenditure made towards scientific research relating to the business of the individual or company.
77.A cursory comparison of Section 35 and Section 80GGA of the Income Tax Act would clearly go to demonstrate that the experts are right in their submissions that option "C" is the correct answer. Under Section 80GGA of the Income Tax Act, the contribution of 100% is eligible for deduction, whereas under Section 35 of the Act, 175% of contribution made is eligible for deduction. In such view of the matter, I hold that the option "C" is the correct answer and the same does not require any interference at the hands of this Court.
78. Question No.111 in "B" series is equivalent to Question No.131 in "A" series. This question has already been dealt with in W.P.(MD).No.17155 of 2013 and therefore, the same does not require any further adjudication.
79.Question 131 (in "B" series) reads as follows;
"131.Internal auditor must send the report to:
(A)Shareholders (B)Management (C)Partners (D)Financial Director (or) Chief Accountant"
80.The key answer is option "B". According to the petitioner, the option "D" is the correct answer. The experts have stated that the correct answer is option "B". The experts have given their opinion as follows;
"Internal auditor is appointed by the management of the company to report about the effectiveness of existing systems, operations and policies so as to enable the management in taking appropriate action. The internal auditor is expected to make suggestions to the management to run the business efficiently. He has to report the management about the policies and procedures of the company."
81.In my considered opinion too, it does not strike to logic, since there are also companies without the Financial Director or Chief Accountant and if it is stated that internal auditor has to submit his audit report to the Financial Director or the Chief Accountant and such companies, where there is no such Financial Director or Chief Account, the report cannot be submitted to any body. Internal audit is for the benefit of the company. Thus, the experts are, in my considered opinion, right in their submission that option "B" is the correct answer. Accordingly, I hold that the option "B" is the correct answer and the same does not require any interference.
82. With the above directions, this writ petition is disposed of. Consequently, connected miscellaneous petitions are closed. No costs.
W.P.(MD).No.17191 of 2013:
83.In this writ petition also, the petitioner challenges the key answers, relating to Commerce subject. The petitioner has challenged the key answer to question No.103 in "B" series, which is equivalent to question No.48 in "A" series. This question has already been adjudicated in W.P.(MD).No.17155 of 2013 and therefore, the same does not require any further adjudication. In the said writ petition, this question has been ordered to be deleted.
84.This writ petition is accordingly disposed of. Consequently connected miscellaneous petitions are closed. No costs.
gcg To
1.The Secretary to Government, Education Department, Government of Tamil Nadu, Fort St. George, Chennai.
2.The Teachers Recruitment Board, rep. by the Member Secretary, 4th Floor, EVK Sampath Maaligai, DPI Compound, College Road, Chennai - 600 006.